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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 26 of DTAA: Resolve Tax Disputes via Mutual Agreement Procedure within Three Years of Notification.</h1> Article 26 of the Double Taxation Avoidance Agreement (DTAA) between two Contracting States outlines the Mutual Agreement Procedure. If a person believes that taxation by one or both States is inconsistent with the Agreement, they may present their case to the competent authority of their resident State or national State within three years of notification. The competent authority will attempt to resolve justified objections through mutual agreement with the other State's authority, overriding domestic time limits. They will also address interpretation or application issues and may communicate directly or through a joint commission to eliminate double taxation.
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