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of <h1>Double Tax Avoidance Agreement: Article 26 Details Mutual Agreement Procedure for Resolving Cross-Border Taxation Issues.</h1> Article 26 of the Double Tax Avoidance Agreement (DTAA) between the Contracting States outlines the Mutual Agreement Procedure. It allows individuals who face taxation not in accordance with the treaty to present their case to the competent authority of their resident state within three years of notification. The competent authority should resolve the issue through mutual agreement with the other state's authority to avoid improper taxation. They are also tasked with resolving interpretation or application issues and eliminating double taxation. Direct communication and consultations, including oral exchanges, are permitted to facilitate agreements.
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