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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Maldives Double Tax Agreement: Authorities Must Resolve Interpretation Issues Within 90 Days of Consultation Request</h1> The competent authorities of the Contracting States involved in the Double Tax Avoidance Agreement (DTAA) with the Maldives are required to resolve any issues or uncertainties related to the interpretation or application of the agreement through mutual agreement. A Contracting State's competent authority can request consultations at any time, which must commence within ninety days of the request's receipt by the other State's competent authority. Direct communication between the competent authorities is permitted to facilitate reaching an agreement.