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of <h1>Article 25 of DTAA: Resolve Cross-Border Tax Issues via Mutual Agreement Within Three Years of Notification.</h1> Article 25 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States outlines the mutual agreement procedure for addressing taxation issues not in accordance with the Agreement. Affected individuals can present their case to the competent authority of their resident state within three years of notification. The competent authorities will attempt to resolve justified cases through mutual agreement, superseding domestic time limits. They will also address interpretation issues and may consult to eliminate double taxation. Direct communication and oral exchanges between authorities are permitted to facilitate agreements.
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