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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 26 of DTAA Enables Individuals to Challenge Unjust Taxation Through Mutual Agreement Procedure Within Three Years</h1> Article 26 of the Double Tax Avoidance Agreement (DTAA) between the Contracting States outlines the mutual agreement procedure. It allows individuals who believe they are subject to unjust taxation under the Convention to present their case to the competent authority of their resident state or, in certain cases, their national state within three years of notification. The competent authority is tasked with resolving justified objections through mutual agreement with the other state's authority to prevent non-compliant taxation. They may also address interpretation issues or eliminate double taxation, including direct communication or oral exchanges through a representative commission.
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