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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 25 of Double Tax Agreement: Resolve Tax Disputes via Mutual Agreement Procedure for Fair Taxation Within 3 Years</h1> Article 25 of the Double Tax Avoidance Agreement between two contracting states outlines the Mutual Agreement Procedure. It allows individuals to present their case to the competent authority of their resident state if they believe taxation is not in accordance with the convention, within three years of notification. The competent authority will attempt to resolve the issue through mutual agreement with the other state's authority. They aim to avoid improper taxation and may consult to eliminate double taxation. Authorities can communicate directly to reach agreements, regardless of domestic time limits.
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