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of <h1>Mutual Agreement Procedure Under Article 26 of DTAA Allows Resolution of Tax Disputes and Double Taxation Issues</h1> Article 26 of the Double Taxation Avoidance Agreement (DTAA) between Malta and another Contracting State outlines the mutual agreement procedure. If a person believes that taxation by one or both states is not in accordance with the Agreement, they can present their case to the competent authority of their resident state or national state within three years of notification. The authorities will attempt to resolve justified objections through mutual agreement, irrespective of national time limits. They may also address interpretation issues and eliminate double taxation through direct communication or a commission of representatives if necessary.
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