Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Taxpayer Can Challenge Double Taxation Under DTAA Within 3 Years; Authorities to Resolve Disputes and Avoid Double Taxation.</h1> A resident of a Contracting State who believes that taxation by one or both States is not in accordance with the Double Taxation Avoidance Agreement (DTAA) can present their case to their State's competent authority within three years of receiving notice. If the objection is justified, the authority will seek resolution through mutual agreement with the other State's authority, overriding national time limits. Competent authorities will work together to resolve interpretation issues and eliminate double taxation, communicating directly or through a commission if necessary.
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