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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 25 of DTAA: Resolve Tax Disputes via Mutual Agreement Procedure Within Three Years of Notification</h1> Article 25 of the Double Taxation Avoidance Agreement (DTAA) between Thailand and another Contracting State outlines the mutual agreement procedure for resolving tax disputes. A resident of a Contracting State who believes they are subject to taxation not in accordance with the Convention can present their case to the competent authority within three years of notification. The competent authorities of both Contracting States are tasked with resolving such disputes through mutual agreement, addressing interpretation issues, and eliminating double taxation. They may communicate directly or through a Commission if necessary for effective resolution.
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