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<h1>Article 26 of DTAA enables residents to contest improper taxation within three years via Mutual Agreement Procedure.</h1> Article 26 of the Double Taxation Avoidance Agreement (DTAA) between Ukraine and another Contracting State outlines the Mutual Agreement Procedure. It allows a resident who believes they are subject to improper taxation under the Convention to present their case to the competent authority of their resident state within three years of the first notice. If justified, the authority will seek resolution through mutual agreement with the other state's competent authority, overriding national time limits. The authorities are also tasked with resolving interpretation or application issues of the Convention and may communicate directly to reach agreements.