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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax Dispute Resolution Under Article 25 of DTAA: Mutual Agreement Procedure for Fair Taxation Explained</h1> Article 25 of the Double Taxation Avoidance Agreement (DTAA) between two contracting states outlines the mutual agreement procedure for resolving tax disputes. If a person believes that the actions of one or both states result in taxation not in accordance with the agreement, they may present their case to the competent authority of their state of residence or nationality within three years of the first notification. The competent authorities will attempt to resolve the issue through mutual agreement, even if domestic time limits have expired. They may also address interpretation issues and eliminate double taxation through direct communication or meetings.
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