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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Residents Can Challenge Double Taxation Under Article 25 of DTAA with Swiss Confederation Within Three Years</h1> Article 25 of the Double Taxation Avoidance Agreement (DTAA) between the Swiss Confederation and another Contracting State outlines the mutual agreement procedure. A resident who believes that taxation by one or both states is inconsistent with the agreement can present their case to their state's competent authority within three years of the first notification. The competent authorities will attempt to resolve the issue through mutual agreement. They may also address interpretation difficulties, eliminate double taxation, and settle limitations in specified articles. Direct communication and oral exchanges between competent authorities are permitted to facilitate agreements.
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