https://www.taxtmi.com/acts?id=4581 The Mutual Agreement Procedure permits a person who considers that actions of one or both Contracting States result or will result in taxation not in accordance with the Convention to present the case to the competent authority of his State of residence or nationality within three years of the first notification. The competent authority shall endeavour, if the objection appears justified and it cannot itself resolve the matter, to reach a mutual agreement with the other Contracting State's competent authority to avoid taxation contrary to the Convention; such agreements are to be implemented notwithstanding domestic time-limits. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 15 Nov 2024 16:27:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4581 The Mutual Agreement Procedure permits a person who considers that actions of one or both Contracting States result or will result in taxation not in accordance with the Convention to present the case to the competent authority of his State of residence or nationality within three years of the first notification. The competent authority shall endeavour, if the objection appears justified and it cannot itself resolve the matter, to reach a mutual agreement with the other Contracting State's competent authority to avoid taxation contrary to the Convention; such agreements are to be implemented notwithstanding domestic time-limits. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4581