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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 25 of DTAA: Resolve Tax Disputes with Mutual Agreement Procedure within Three Years of Notification.</h1> Article 25 of the Double Taxation Avoidance Agreement (DTAA) between Cyprus and another Contracting State outlines the Mutual Agreement Procedure. It allows individuals to present their case to the competent authority of their residence if they believe taxation is inconsistent with the Agreement, within three years of notification. The competent authority will attempt to resolve the issue with the other State's authority to avoid improper taxation. They may also address interpretation issues or eliminate double taxation through mutual agreement. Direct communication or oral exchanges between authorities are permitted to facilitate agreements.
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