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of <h1>Article 25 DTAA: Resolving Tax Disputes via Mutual Agreement Procedure within Three Years for Fair Taxation Outcomes.</h1> Article 25 of the Double Tax Avoidance Agreement (DTAA) between Malta and another Contracting State outlines the Mutual Agreement Procedure. It allows individuals to present their cases to the competent authority of their resident state if they believe taxation is not in accordance with the agreement. This must be done within three years of the first notification of such taxation. The competent authorities of both states will attempt to resolve the issue by mutual agreement, overriding domestic time limits if necessary. They may also collaborate to address interpretation issues or eliminate double taxation, including through direct communication or a representative commission.
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