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of <h1>Article 24: Resolve Taxation Disputes through Mutual Agreement Procedure in Double Taxation Avoidance Agreement</h1> Article 24 of the Double Taxation Avoidance Agreement (DTAA) between Chile and another Contracting State outlines the Mutual Agreement Procedure. It allows individuals who believe they are subjected to improper taxation by one or both states to present their case to the competent authority of their residence or nationality. This must occur within three years of the first notification of such taxation. The competent authorities of both states are tasked with resolving disputes and interpretation issues through mutual agreement, potentially involving direct communication or a commission for oral exchanges, to prevent non-compliant taxation.
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