https://www.taxtmi.com/acts?id=4430 Mutual agreement procedure under the Brazil tax convention allows a resident to present a case to the competent authority where taxation not in accordance with the Convention arises, within three years of first notification. The competent authority must seek mutual agreement with the other Contracting State where the objection is justified and no internal solution is reached, and any agreement is implemented notwithstanding domestic limitation periods. The competent authorities may also resolve interpretative doubts, eliminate double taxation in uncovered cases, and communicate directly, including through a commission for oral exchange of views. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 31 Mar 2026 14:53:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4430 Mutual agreement procedure under the Brazil tax convention allows a resident to present a case to the competent authority where taxation not in accordance with the Convention arises, within three years of first notification. The competent authority must seek mutual agreement with the other Contracting State where the objection is justified and no internal solution is reached, and any agreement is implemented notwithstanding domestic limitation periods. The competent authorities may also resolve interpretative doubts, eliminate double taxation in uncovered cases, and communicate directly, including through a commission for oral exchange of views. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4430