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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Residents Can Challenge Improper Taxation Under Article 25 of DTAA; Authorities Must Resolve Disputes Within Three Years</h1> Article 25 of the Double Taxation Avoidance Agreement (DTAA) between two Contracting States outlines the mutual agreement procedure for resolving taxation disputes. If a resident believes that actions by either state result in taxation contrary to the agreement, they can present their case to their resident state's competent authority within three years of notification. The authority will attempt to resolve the issue with the other state's authority to prevent improper taxation. They can also address interpretation difficulties or double taxation not covered by the agreement, establish application methods, and communicate directly to reach agreements.
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