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<h1>Article 27 of Cyprus DTAA: Residents Can Challenge Unfair Taxation Within 3 Years Through Mutual Agreement.</h1> Article 27 of the Double Taxation Avoidance Agreement (DTAA) between Cyprus and another Contracting State, effective until March 31, 2017, outlines the mutual agreement procedure. It allows residents of a Contracting State to present their case to their state's competent authority if they face taxation not in accordance with the agreement. This must be done within three years of receiving notice. The competent authorities of both states are tasked with resolving such issues through mutual agreement, including interpretation or application difficulties, and may communicate directly or through a commission to eliminate double taxation.