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of <h1>Article 25 of DTAA: Resolve Tax Disputes via Mutual Agreement Procedure Within 3 Years of Notification</h1> Article 25 of the Double Taxation Avoidance Agreement (DTAA) between two States outlines the Mutual Agreement Procedure. It allows individuals to present their case to the competent authority of their resident State if they believe taxation is not in accordance with the Convention, within three years of notification. The competent authorities of both States are tasked with resolving such issues by mutual agreement to avoid non-compliant taxation. They can also address interpretative difficulties and eliminate double taxation through direct communication or a Commission of representatives if necessary. Any agreement reached is implemented regardless of domestic time limits.
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