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of <h1>Tax Treaty Dispute Resolution: Competent Authorities Collaborate to Resolve Complex Cross-Border Implementation Challenges Effectively</h1> The text describes a Mutual Agreements Procedure (MAP) in a tax treaty framework, enabling competent authorities from contracting parties to resolve implementation or interpretation difficulties through mutual agreement. The provisions outline mechanisms for direct communication, procedural agreements, and collaborative dispute resolution between jurisdictions, focusing on resolving technical challenges in tax treaty application.
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