https://www.taxtmi.com/acts?id=4984 The Mutual Agreement Procedure allows a person alleging taxation contrary to the Convention to present the case to the competent authority of residence or nationality within a specified period. If the competent authority finds the objection justified but cannot itself resolve it, it shall seek a mutual agreement with the other State's competent authority to prevent taxation inconsistent with the Convention, and any agreement reached shall be implemented notwithstanding domestic time-limits. Authorities may directly consult, resolve interpretive doubts, and use a Commission for oral exchanges to eliminate double taxation. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 07 Dec 2024 12:09:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4984 The Mutual Agreement Procedure allows a person alleging taxation contrary to the Convention to present the case to the competent authority of residence or nationality within a specified period. If the competent authority finds the objection justified but cannot itself resolve it, it shall seek a mutual agreement with the other State's competent authority to prevent taxation inconsistent with the Convention, and any agreement reached shall be implemented notwithstanding domestic time-limits. Authorities may directly consult, resolve interpretive doubts, and use a Commission for oral exchanges to eliminate double taxation. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4984