https://www.taxtmi.com/acts?id=4806 A Mutual Agreement Procedure allows a person who believes actions by one or both Contracting States will cause taxation inconsistent with the Convention to present the case to the Competent Authority of residence or nationality, within three years of first notification. The Competent Authority shall, if the objection appears justified and it cannot itself resolve the matter, seek a mutual agreement with the other State's Competent Authority to avoid taxation not in accordance with the Convention, implement any agreement notwithstanding domestic time limits, resolve interpretive difficulties, and communicate directly to reach agreements. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 21 Nov 2024 13:24:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4806 A Mutual Agreement Procedure allows a person who believes actions by one or both Contracting States will cause taxation inconsistent with the Convention to present the case to the Competent Authority of residence or nationality, within three years of first notification. The Competent Authority shall, if the objection appears justified and it cannot itself resolve the matter, seek a mutual agreement with the other State's Competent Authority to avoid taxation not in accordance with the Convention, implement any agreement notwithstanding domestic time limits, resolve interpretive difficulties, and communicate directly to reach agreements. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4806