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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 25 DTAA: Resolve Tax Issues with Mutual Agreement Procedure Within 3 Years; Authorities to Eliminate Double Taxation.</h1> Article 25 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States outlines the Mutual Agreement Procedure. If an individual believes that actions by one or both States result in taxation contrary to the Agreement, they may present their case to the competent authority of their residence or nationality within three years of notification. The competent authority will attempt to resolve the issue through mutual agreement with the other State's authority, regardless of domestic time limits. The authorities are also tasked with resolving interpretative or application difficulties and can communicate directly to eliminate double taxation.
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