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<h1>Comprehensive Resolution Framework for Cross-Border Tax Disputes Through Mutual Agreement Procedure and Mandatory Arbitration</h1> The text details the Mutual Agreement Procedure (MAP) in a Double Tax Avoidance Agreement, providing a comprehensive framework for resolving tax disputes between contracting states. It outlines a structured process for addressing taxation issues not aligned with the convention, including mechanisms for mutual consultation, dispute resolution, and mandatory arbitration. The procedure allows taxpayers to present cases to competent authorities, with provisions for confidentiality, panel composition, and binding resolution mechanisms when mutual agreement cannot be reached initially.