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of <h1>Article 26 of DTAA: Resolve Tax Disputes Through Mutual Agreement Procedure, Bypassing Domestic Time Limits</h1> Article 26 of the Double Taxation Avoidance Agreement (DTAA) between two contracting states outlines the mutual agreement procedure for resolving tax disputes. If a resident believes that taxation by one or both states is inconsistent with the Convention, they can present their case to the relevant authority within three years of notification. The competent authorities will attempt to resolve justified objections through mutual agreement, bypassing domestic time limits. They are also tasked with addressing any interpretative or application issues of the Convention and may communicate directly to eliminate double taxation not explicitly covered by the Convention.
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