TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Article 25: Resolving Tax Disputes via Mutual Agreement Procedure in Double Taxation Avoidance Agreements</h1> Article 25 of the Double Taxation Avoidance Agreement outlines the Mutual Agreement Procedure for resolving tax disputes between the Contracting States. If an individual believes they are subjected to taxation not in line with the Convention, they can present their case to the competent authority of their residence or nationality within three years of notification. The competent authorities are tasked with resolving such disputes through mutual agreement, aiming to prevent non-conforming taxation. They may consult to eliminate double taxation and can communicate directly or through a Commission for effective resolution. Any agreement reached overrides domestic legal time limits.
TaxTMI 
TaxTMI 
