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of <h1>Article 26 of DTAA: Resolve Tax Disputes with Mutual Agreement Procedure, Address Objections, Interpretation, and Double Taxation Issues.</h1> Article 26 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States outlines the Mutual Agreement Procedure. If a person believes they are subject to taxation not in line with the Agreement, they can present their case to the competent authority of their resident state or nationality within three years of notification. The competent authorities will attempt to resolve justified objections by mutual agreement, regardless of domestic time limits. They also aim to address interpretation issues and eliminate double taxation through direct communication and by developing bilateral procedures for implementing the mutual agreement procedure.
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