https://www.taxtmi.com/acts?id=5225 A resident may present to the competent authority a case that actions of one or both Contracting States result in taxation inconsistent with the Agreement; the authority shall, if justified and unable to resolve it alone, endeavour to reach a mutual agreement with the other State to avoid such taxation and implement any agreement notwithstanding national time limits. Competent authorities shall also resolve interpretation or application difficulties, consult to eliminate double taxation beyond the Agreement, communicate directly, and where advisable conduct oral exchanges through representatives. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 25 Nov 2024 14:41:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5225 A resident may present to the competent authority a case that actions of one or both Contracting States result in taxation inconsistent with the Agreement; the authority shall, if justified and unable to resolve it alone, endeavour to reach a mutual agreement with the other State to avoid such taxation and implement any agreement notwithstanding national time limits. Competent authorities shall also resolve interpretation or application difficulties, consult to eliminate double taxation beyond the Agreement, communicate directly, and where advisable conduct oral exchanges through representatives. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5225