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of <h1>Article 27 DTAA: Tax Dispute Resolution Through Mutual Agreement Procedure Allows Direct Communication and Eliminates Double Taxation.</h1> Article 27 of the Double Taxation Avoidance Agreement (DTAA) between two Contracting States outlines the mutual agreement procedure for resolving tax disputes. Residents who believe they are subject to taxation not in accordance with the Convention can present their case to the competent authority of their residence or nationality within three years of notification. The authorities will attempt to resolve justified objections through mutual agreement, regardless of national time limits. They aim to address interpretation issues, eliminate double taxation, and improve information exchange. Direct communication and oral exchanges through a Commission are permitted to facilitate agreements.
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