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of <h1>Article 12 of DTAA: Authorities to Resolve Interpretation Issues, Direct Communication Allowed for Agreement Procedures.</h1> Article 12 of the Double Tax Avoidance Agreement (DTAA) between the Contracting Parties, including Macao and Macao SAR, outlines a mutual agreement procedure. When difficulties or doubts arise regarding the implementation or interpretation of the Agreement, the competent authorities of the Contracting Parties are to resolve these issues through mutual agreement. They may also agree on procedures related to articles 5 and 6 of the Agreement. Direct communication between the competent authorities is permitted to facilitate reaching an agreement under this article.
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