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of <h1>Article 25 DTAA: Residents Can Challenge Unfair Taxation, Authorities Must Resolve Disputes Through Mutual Agreement.</h1> Article 25 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States outlines the Mutual Agreement Procedure. A resident of a Contracting State who believes they are subjected to taxation contrary to the Convention can present their case to the competent authority within three years of notification. The authority will attempt to resolve the issue through mutual agreement with the other State's authority. Both authorities will work together to resolve any interpretation or application issues of the Convention and may consult to eliminate double taxation. Direct communication and oral exchanges between authorities are permitted to facilitate agreements.
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