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of <h1>Article 25 of DTAA: Resolve Tax Disputes via Mutual Agreement Procedure Within Three Years for Fair Taxation.</h1> Article 25 of the Double Taxation Avoidance Agreement (DTAA) between two Contracting States 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 or, in certain cases, their national state, within three years of the first notification. The competent authorities of both states are tasked with resolving such cases through mutual agreement to prevent non-compliant taxation. They may also address interpretative issues and consult to eliminate double taxation, communicating directly or through a joint commission if necessary.
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