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of <h1>Article 25 of Uganda DTAA: Mutual Agreement Procedure for Resolving Taxation Issues and Eliminating Double Taxation.</h1> Article 25 of the Double Tax Avoidance Agreement (DTAA) between Uganda and another Contracting State outlines the mutual convention procedure for resolving issues of taxation not in accordance with the Convention. A person affected by such taxation can present their case to the competent authority of their resident state or national state within three years of notification. The authorities will attempt to resolve justified objections through mutual agreement, irrespective of domestic time limits. They will also address interpretation issues and consult to eliminate double taxation, communicating directly and conducting oral exchanges if necessary.
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