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of <h1>Article 26 of DTAA: Resolve Tax Disputes via Mutual Agreement Procedure for Fair Taxation Between Contracting States.</h1> Article 26 of the Double Taxation Avoidance Agreement (DTAA) between two Contracting States 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 residence or nationality within three years of notification. The competent authorities of both States will attempt to resolve the issue through mutual agreement, aiming to avoid non-compliant taxation. They are also tasked with resolving interpretation or application issues and may communicate directly to establish procedures for implementing these agreements, even if domestic time limits are exceeded.
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