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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 25 of DTAA: Mutual Agreement Procedure for Resolving Taxation Issues Within Three Years of Notification</h1> Article 25 of the Double Tax Avoidance Agreement (DTAA) between Japan and another Contracting State outlines the mutual agreement procedure for resolving issues of taxation not in accordance with the Convention. A resident or national of a Contracting State can present their case to the competent authority within three years of notification. The competent authority will attempt to resolve the issue through mutual agreement with the counterpart from the other state, regardless of domestic time limits. They may also address interpretation issues and consult to eliminate double taxation. Direct communication between authorities is permitted to facilitate agreements.
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