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of <h1>Article 27 of UK Double Tax Avoidance Agreement: Residents Can Challenge Taxation Issues via Mutual Agreement Procedure.</h1> Article 27 of the Double Taxation Avoidance Agreement (DTAA) between the UK and another Contracting State outlines the Mutual Agreement Procedure (MAP). It allows residents to present cases to their competent authority if they face taxation not in accordance with the Convention, within three years of notification. The competent authorities of both states are encouraged to resolve such cases through mutual agreement, even if domestic time limits are exceeded. They may also consult to eliminate double taxation in unaddressed cases. Direct communication between competent authorities is permitted to facilitate agreements. These provisions are modified by Article 16 of the Multilateral Instrument (MLI).
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