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of <h1>Article 26 of DTAA: Resolve Tax Disputes Through Mutual Agreement Procedure to Prevent Improper Taxation and Double Taxation</h1> Article 26 of the Double Taxation Avoidance Agreement (DTAA) between two Contracting States outlines the mutual agreement procedure for resolving tax disputes. If a person believes they are subject to taxation not in accordance with the Agreement, they can present their case to the competent authority of their resident state or, in certain cases, their national state within three years of notification. The competent authorities will attempt to resolve justified objections through mutual agreement, aiming to avoid improper taxation. They can also address interpretation issues and eliminate double taxation, communicating directly or through a Commission if necessary.
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