Mutual agreements procedure enables competent authorities to resolve interpretation and implementation issues through direct agreement and procedural coordination. The Mutual Agreements Procedure directs competent authorities to resolve interpretation or implementation difficulties by mutual agreement, permitting direct communication and confining the effect of any agreement to the participating Contracting Parties. Competent authorities may also mutually agree on procedures under related provisions, the language for requests and responses, and other forms of dispute resolution.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Mutual agreements procedure enables competent authorities to resolve interpretation and implementation issues through direct agreement and procedural coordination.
The Mutual Agreements Procedure directs competent authorities to resolve interpretation or implementation difficulties by mutual agreement, permitting direct communication and confining the effect of any agreement to the participating Contracting Parties. Competent authorities may also mutually agree on procedures under related provisions, the language for requests and responses, and other forms of dispute resolution.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
