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of <h1>Article 27 of DTAA: Residents Can Challenge Unfair Taxation Within 3 Years Through Mutual Agreement Procedure.</h1> Article 27 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States outlines a mutual agreement procedure for residents who believe they are subject to taxation not in accordance with the Agreement. Residents can present their case to the competent authority in their state within three years of receiving notice of such taxation. The competent authorities of both states will attempt to resolve the issue through mutual agreement, even if it requires actions beyond national legal time limits. They may also address interpretation issues or eliminate double taxation through direct communication or a commission if necessary.
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