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of <h1>Article 4 of DTAA Enables Consultation Requests and Amendments by Mutual Consent for Smooth Implementation</h1> Article 4 of the Double Tax Avoidance Agreement (DTAA) between the USA and another party addresses consultations and amendments. It allows either party to request consultations if any difficulties arise in implementing the agreement, aiming to develop measures for its fulfillment. The agreement can be amended through written mutual consent, with such amendments taking effect following the procedures outlined in Article 5, paragraph 1, unless otherwise agreed.
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