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of <h1>Article 27 of DTAA: Procedure for Resolving Tax Disputes and Eliminating Double Taxation Within Three Years</h1> Article 27 of the Double Taxation Avoidance Agreement (DTAA) between two contracting states outlines the mutual agreement procedure for resolving tax disputes. A resident who believes they are being taxed contrary to the Convention can present their case to their home state's competent authority within three years of receiving notice. The competent authority will attempt to resolve the issue with the other state's authority. They may also address interpretational difficulties and eliminate double taxation, communicating directly or through a commission. Authorities can determine the application procedures for tax reliefs or exemptions under the Convention.
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