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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 24 of DTAA: Resolve Tax Disputes via Mutual Agreement Procedure Within Three Years to Avoid Double Taxation.</h1> Article 24 of the Double Taxation Avoidance Agreement (DTAA) between two Contracting States outlines the Mutual Agreement Procedure. If a person believes they are subject to taxation contrary to the Agreement, they may present their case to the competent authority of their resident State or, if applicable, their national State, within three years of notification. The competent authority will attempt to resolve the issue through mutual agreement with the other State's authority, aiming to avoid improper taxation. They may also address interpretation issues and eliminate double taxation through direct communication or a joint commission.
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