Mutual agreement procedure enables competent authorities to resolve treaty interpretation and implementation disputes through direct negotiation and agreed procedures. Article 12 establishes a mutual agreement procedure under which competent authorities must endeavour to resolve difficulties or doubts concerning ... Summary
Mutual agreement procedure enables competent authorities to resolve treaty interpretation and implementation disputes through direct negotiation and agreed procedures.
Article 12 establishes a mutual agreement procedure under which competent authorities must endeavour to resolve difficulties or doubts concerning implementation or interpretation of the DTAA, may agree on procedures applicable to allocation provisions, and may communicate directly to reach agreement.
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