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of <h1>Article 25 of DTAA: Resolve Tax Disputes via Mutual Agreement Procedure to Avoid Double Taxation</h1> Article 25 of the Double Taxation Avoidance Agreement (DTAA) between two Contracting States outlines the mutual agreement procedure for resolving taxation disputes. If a person believes that taxation by one or both States is inconsistent with the Agreement, they may present their case to the competent authority of their residence or nationality within three years of notification. The competent authorities will attempt to resolve justified objections through mutual agreement, aiming to prevent taxation contrary to the Agreement. They may also address interpretation issues and eliminate double taxation, communicating directly to establish bilateral procedures for implementing the mutual agreement process.
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