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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 27: Residents Can Challenge Unfair Taxation Under Double Taxation Avoidance Agreement Within Three Years</h1> Article 27 of the Double Taxation Avoidance Agreement (DTAA) between two Contracting States outlines the mutual agreement procedure for residents who face taxation not in accordance with the agreement. Residents can present their case to their resident state's competent authority within three years of receiving notice of such taxation. The competent authorities of both states will attempt to resolve the issue through mutual agreement, even if it requires bypassing national time limits. They can also address interpretation or application difficulties and consult to eliminate double taxation. Direct communication and oral exchanges between authorities are permitted to reach agreements.
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