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of <h1>Article 26 of DTAA Allows Residents to Challenge Double Taxation Within Three Years Through Mutual Agreement Procedure.</h1> Article 26 of the Double Tax Avoidance Agreement (DTAA) between Iceland and another Contracting State outlines the Mutual Agreement Procedure. If a person believes they are being taxed contrary to the Agreement, they can present their case to the competent authority of their resident state within three years of notification. The authorities will attempt to resolve the issue through mutual agreement, overriding domestic time limits if necessary. They will also collaborate to address interpretation issues and eliminate double taxation. Direct communication between competent authorities is encouraged, including oral discussions if needed.
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