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of <h1>Article 25 of Double Tax Avoidance Agreement Allows Mutual Agreement Procedure for Resolving Tax Disputes Within Three Years</h1> Article 25 of the Double Tax Avoidance Agreement between the Contracting States outlines the Mutual Agreement Procedure. If an individual believes that taxation by one or both states is inconsistent with the agreement, they can present their case to the competent authority of their residence state within three years of notification. The authorities will attempt to resolve the issue through mutual agreement, regardless of domestic time limits. They will also address interpretation issues and consult to eliminate double taxation. Direct communication and, if necessary, oral exchanges via a Commission are permitted to reach a resolution.
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