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of <h1>Mutual Agreement Procedure in Article 25 of DTAA Allows Resolution of Taxation Disputes Within Three Years</h1> Article 25 of the Double Taxation Avoidance Agreement (DTAA) outlines the Mutual Agreement Procedure for resolving issues where a person believes taxation by one or both Contracting States is inconsistent with the Agreement. The individual can present their case to the competent authority of their resident state or national state within three years of the first notification of the disputed action. If the objection is justified, the competent authorities will attempt to resolve it through mutual agreement, overriding domestic time limits. They also aim to address any interpretation or application difficulties and eliminate double taxation through direct communication.
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