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of <h1>Mutual Agreement Procedure in Article 25 of DTAA: Resolve Tax Disputes, Prevent Double Taxation, Ensure Compliance</h1> Article 25 of the Double Tax Avoidance Agreement (DTAA) between Korea and another Contracting State 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 resident state within three years of notification. The competent authorities of both states are tasked with resolving such cases through mutual agreement to prevent non-compliant taxation. They are also responsible for addressing interpretation issues and eliminating double taxation. Direct communication, including joint commissions, is permitted to facilitate agreements.
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