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of <h1>Article 27 of DTAA: Residents Can Raise Tax Disputes Through Mutual Agreement Procedure with Competent Authorities.</h1> Article 27 of the Double Taxation Avoidance Agreement (DTAA) between the UK and another Contracting State outlines a mutual agreement procedure. It allows residents who believe they are subject to taxation not in line with the Convention to present their case to their home state's competent authority. If the objection is justified, the authority will attempt to resolve the issue through mutual agreement with the other state's competent authority. The authorities are also tasked with resolving any interpretative or application difficulties of the Convention and may communicate directly to reach an agreement.
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