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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 25 of DTAA: Resolve Tax Disputes via Mutual Agreement Procedure within Three Years of Notification.</h1> Article 25 of the Double Tax Avoidance Agreement (DTAA) between Russia and another Contracting State outlines the mutual agreement procedure for resolving taxation issues not in accordance with the Agreement. Affected individuals can present their case to the competent authority of their residence or nationality within three years of notification. The competent authority will seek to resolve the issue through mutual agreement with the other state's authority, aiming to prevent improper taxation. They may also address interpretation issues or eliminate double taxation through direct communication, regardless of domestic time limits.
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