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of <h1>Article 26 of DTAA: Residents Can Challenge Tax Actions Violating Agreement Within Three Years via Mutual Agreement Procedure.</h1> Article 26 of the Double Tax Avoidance Agreement (DTAA) between Poland and another Contracting State outlines the Mutual Agreement Procedure. It allows residents to present cases to their local competent authority if they believe taxation actions by one or both states violate the agreement. This must be done within three years of notification. The competent authorities are tasked with resolving justified objections through mutual agreement, even if national time limits are exceeded. They may also address interpretative or application issues and consult to eliminate double taxation, including direct communication and oral exchanges through a representative commission if necessary.
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