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of <h1>DTAA Article 26: Taxpayers Can Seek Resolution for Unjust Taxation Within Three Years via Mutual Agreement Procedure</h1> Article 26 of the Double Tax Avoidance Agreement (DTAA) between Malaysia and another Contracting State outlines the Mutual Agreement Procedure. It allows individuals facing taxation not in accordance with the agreement to present their case to their resident state's competent authority within three years of notification. The authorities will attempt to resolve justified objections through mutual agreement, bypassing domestic time limits. They will also work to resolve interpretation issues or eliminate double taxation not covered by the agreement. Direct communication, including oral exchanges, between competent authorities is permitted to facilitate agreements.
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