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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 27 of DTAA: Mutual Agreement Procedure for Tax Disputes Resolution Within Three Years of Notice</h1> Article 27 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States outlines the Mutual Agreement Procedure for resolving taxation issues not in accordance with the Convention. Residents of a Contracting State can present their case to their competent authority within three years of receiving a notice of such taxation. The competent authorities of both states will work to resolve justified objections through mutual agreement, potentially consulting to eliminate double taxation. They may communicate directly or through a commission to reach agreements and determine the application of the Convention, including tax reliefs or exemptions.
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