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of <h1>Residents Can Challenge Taxation Under Article 26 of DTAA Within Three Years for Fair Resolution</h1> Article 26 of the Double Taxation Avoidance Agreement (DTAA) between two Contracting States outlines the mutual agreement procedure. If a resident believes that taxation by one or both States is inconsistent with the Convention, they can present their case to their State's competent authority within three years of the first notice. The authority will attempt to resolve the issue with the other State's authority to prevent improper taxation, disregarding national time limits. The authorities will also address any interpretative or application issues of the Convention and may communicate directly to reach an agreement.
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