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of <h1>Article 25: Resolve Tax Issues via Mutual Agreement Procedure Under Malaysia's Double Taxation Avoidance Agreement. Present Case Within 3 Years.</h1> Article 25 of the Double Taxation Avoidance Agreement (DTAA) between Malaysia and another Contracting State outlines the Mutual Agreement Procedure. It allows a resident of a Contracting State to present their case to the competent authority if they believe they are subject to taxation not in accordance with the Agreement. This must be done within three years of the first notification. The competent authorities of both states are tasked with resolving such disputes through mutual agreement, aiming to avoid improper taxation and resolve interpretation issues, including double taxation not covered by the Agreement. They may communicate directly to reach a resolution.
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