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of <h1>Article 25 of DTAA: Resolve Tax Disputes with Mutual Agreement Procedure, Address Interpretation Issues, Avoid Double Taxation</h1> Article 25 of the Double Taxation Avoidance Agreement (DTAA) between the Contracting States outlines the Mutual Agreement Procedure. It allows individuals who believe they are being taxed contrary to the agreement to present their case to their resident state's competent authority within three years of notification. If the objection is justified, the competent authorities of both states will seek a mutual resolution to avoid non-compliant taxation. They can also address interpretation issues and eliminate double taxation not covered by the agreement. Direct communication, including oral exchanges through a Commission, is permitted to facilitate agreement.
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