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of <h1>Article 25 of DTAA: Resolve Tax Disputes Through Mutual Agreement Procedure Within Three Years of Notification</h1> Article 25 of the Double Taxation Avoidance Agreement (DTAA) between South Korea and another Contracting State outlines the Mutual Agreement Procedure. It allows individuals who believe they are subject to taxation not in accordance with the agreement to present their case to the competent authority of their resident state or, under certain conditions, their national state. This must be done within three years of the initial notification. The competent authorities of both states will attempt to resolve such cases and any interpretative issues through mutual agreement, even if domestic time limits are exceeded. They may communicate directly or through a joint commission to eliminate double taxation.
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