Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Article 11 of DTAA: Authorities Must Resolve Implementation Issues, Can Establish Procedures for Articles 5 and 6.</h1> Article 11 of the Double Tax Avoidance Agreement (DTAA) between Gibraltar and another party outlines the Mutual Agreement Procedure. It mandates that when issues or uncertainties arise concerning the implementation or interpretation of the Agreement, the competent authorities from both parties should strive to resolve them through mutual agreement. Additionally, these authorities can establish procedures for Articles 5 and 6 of the Agreement. Direct communication between the competent authorities is permitted to facilitate reaching an agreement under this Article.
TaxTMI 
TaxTMI 
