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of <h1>Article 26 of DTAA: Resolve Tax Disputes Via Mutual Agreement Procedure Within Three Years of Notification</h1> Article 26 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States outlines the Mutual Agreement Procedure. It allows individuals who believe they are subject to taxation not in line with the agreement to present their case to the competent authority of their resident state within three years of the notification. The competent authorities of both states are tasked with resolving such cases through mutual agreement to prevent inconsistent taxation, irrespective of domestic time limits. They are also responsible for addressing any interpretation issues or double taxation not covered by the agreement, with the option of direct communication or oral exchanges through a commission.
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