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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Residents Can Challenge Improper Taxation Under Article 24 of DTAA Through Mutual Agreement Procedure for Resolution</h1> Article 24 of the Double Taxation Avoidance Agreement (DTAA) between Great Britain and Northern Ireland outlines the mutual agreement procedure. It allows residents of a Contracting State to present their case to their local competent authority if they believe they are subject to taxation not in accordance with the Convention. The competent authority, if justified, will attempt to resolve the issue through mutual agreement with the other state's authority to avoid improper taxation. Additionally, the authorities are encouraged to communicate directly to resolve any interpretational or application difficulties of the Convention.
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