https://www.taxtmi.com/acts?id=4954 The Mutual Agreement Procedure permits a taxpayer who believes actions of one or both Contracting States result in taxation not in accordance 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, where justified and unable to resolve the matter alone, seek resolution by mutual agreement with the other Contracting State's competent authority, implement any agreement notwithstanding domestic time limits, endeavour to resolve interpretive difficulties, and may communicate directly to eliminate double taxation. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 07 Dec 2024 11:07:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4954 The Mutual Agreement Procedure permits a taxpayer who believes actions of one or both Contracting States result in taxation not in accordance 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, where justified and unable to resolve the matter alone, seek resolution by mutual agreement with the other Contracting State's competent authority, implement any agreement notwithstanding domestic time limits, endeavour to resolve interpretive difficulties, and may communicate directly to eliminate double taxation. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4954