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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 26 DTAA: Residents Can Challenge Improper Taxation within Three Years through Mutual Agreement Procedure</h1> Article 26 of the Double Taxation Avoidance Agreement (DTAA) outlines the mutual agreement procedure for residents of a Contracting State who believe they are subject to taxation not in accordance with the Convention. Residents can present their case to their state's competent authority within three years of notice. If justified, the authority will seek resolution through mutual agreement with the other state's authority, aiming to prevent improper taxation. Competent authorities may also resolve interpretation or application issues and eliminate double taxation through direct communication or a commission if necessary.
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