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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax Refund for Withheld Source Payments: Application Process and Eligibility Under Convention Provisions, Article 26</h1> Tax withheld at source in a Contracting State is refundable upon application by the taxpayer or their resident state if eligible under the Convention's provisions. The refund application must be submitted within the timeframe set by the withholding state's law and include a certificate from the taxpayer's resident state confirming eligibility conditions are met. The competent authorities of the Contracting States will mutually agree on the application procedure for this Article, following the provisions of Article 26 of the Convention.
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