https://www.taxtmi.com/acts?id=5437 The Mutual Agreement Procedure allows a person who considers that actions by one or both Contracting States result or will result in taxation not in accordance with the Agreement to present a case to the competent authority of their State of residence or, if applicable, nationality; the case must be presented within the three-year presentation period. Competent authorities shall endeavour, when objections appear justified and cannot be resolved unilaterally, to resolve the case by mutual agreement and implement any agreement notwithstanding domestic time limits, and they may consult or communicate directly to eliminate double taxation or address interpretive doubts. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 26 Jun 2025 12:06:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5437 The Mutual Agreement Procedure allows a person who considers that actions by one or both Contracting States result or will result in taxation not in accordance with the Agreement to present a case to the competent authority of their State of residence or, if applicable, nationality; the case must be presented within the three-year presentation period. Competent authorities shall endeavour, when objections appear justified and cannot be resolved unilaterally, to resolve the case by mutual agreement and implement any agreement notwithstanding domestic time limits, and they may consult or communicate directly to eliminate double taxation or address interpretive doubts. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5437