TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Article 25 of DTAA: Resolve Tax Disputes with Mutual Agreement Procedure, File Within 3 Years of Notification</h1> Article 25 of the Double Taxation Avoidance Agreement (DTAA) between Austria and another Contracting State outlines the Mutual Agreement Procedure. It allows individuals who believe they are subject to taxation not in accordance with the Convention to present their case to the competent authority of their resident state within three years of notification. The authority will seek to resolve the issue through mutual agreement with the other state's authority, aiming to avoid improper taxation. They also address interpretation or application difficulties of the Convention and can communicate directly, including through joint commissions, to reach agreements.
TaxTMI 
TaxTMI 
