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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 25 of Brazil's DTAA Enables Residents to Challenge Unjust Taxation, Resolve Disputes, and Prevent Double Taxation.</h1> Article 25 of the Double Taxation Avoidance Agreement (DTAA) between Brazil and another Contracting State outlines the mutual agreement procedure. It allows residents who believe they are subject to unjust taxation under the Convention to present their case to their home state's competent authority within five years of notification. The authority will attempt to resolve the issue through mutual agreement with the other state's authority. They can also address interpretation or application issues of the Convention and eliminate double taxation. Authorities may communicate directly, including through a commission, to reach an agreement.
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