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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 24 of DTAA: Procedure for Resolving Taxation Disputes and Avoiding Double Taxation Through Mutual Agreement.</h1> Article 24 of the Double Taxation Avoidance Agreement (DTAA) between Saudi Arabia and another contracting state outlines the mutual agreement procedure. It allows individuals who believe they are subjected to taxation contrary to the Convention's provisions to present their case to the competent authority in their country of residence within three years of notification. The competent authorities of both states are required to attempt to resolve the issue through mutual agreement, even if domestic time limits are exceeded. They may also address interpretation or application issues and consult to eliminate double taxation, communicating directly or through a commission if necessary.
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