Article 26 - Mutual agreement procedure

Mutual Agreement Procedure enables treaty-based competent authority negotiations to resolve taxation conflicts and eliminate double taxation.

The Mutual Agreement Procedure allows a person who considers that actions by one or both Contracting States result or will result in taxation not in accordance with the Agreement to present a case to the competent authority of their State of residence or, if applicable, nationality; the case must be presented within the three-year presentation period. Competent authorities shall endeavour, when objections appear justified and cannot be resolved unilaterally, to resolve the case by mutual agreement and implement any agreement notwithstanding domestic time limits, and they may consult or communicate directly to eliminate double taxation or address interpretive doubts.