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of <h1>Tax Dispute Resolution: UN Model Convention Offers Collaborative Pathway for Resolving Cross-Border Taxation Challenges Under Article 25</h1> The Mutual Agreement Procedure (MAP) under Article 25 of the UN Model Tax Convention provides a mechanism for resolving tax disputes between contracting states. Taxpayers can present cases to competent authorities within three years if they believe taxation contradicts the convention. Authorities must attempt to resolve interpretation difficulties, eliminate double taxation, and may use direct communication or joint commissions. Alternative B introduces an arbitration mechanism if authorities cannot resolve issues within three years, with binding decisions subject to specific conditions.
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