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of <h1>Mutual Agreement Procedure under Article 26 of DTAA Resolves Tax Disputes and Eliminates Double Taxation Until March 2013.</h1> Article 26 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States, effective until March 31, 2013, outlines the mutual agreement procedure for resolving tax disputes. If a person believes they are subjected to taxation not in accordance with the Convention, they can present their case to the competent authority of their resident state within three years of notification. The competent authorities of both states will attempt to resolve the issue through mutual agreement, bypassing domestic law time limits. They will also address interpretation issues and eliminate double taxation, developing bilateral and unilateral procedures for implementation.
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