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of <h1>Article 27 of DTAA: Resolving Taxation Issues Through Mutual Agreement Procedures Between Contracting States Within Three Years.</h1> Article 27 of the Double Taxation Avoidance Agreement (DTAA) outlines the mutual agreement procedure for resolving taxation issues that are not in accordance with the Convention between two Contracting States. A person affected by such taxation can present their case to the competent authority of their resident or national state within three years of notification. The competent authorities of both states will attempt to resolve justified objections through mutual agreement, regardless of domestic procedural limits. They may also address interpretation issues and consult to eliminate double taxation, developing bilateral or unilateral procedures to facilitate these resolutions.
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