https://www.taxtmi.com/acts?id=5467 The Mutual Agreement Procedure allows a person who believes actions of one or both Contracting States cause taxation inconsistent with the Convention to present the case to the competent authority of his State of residence or nationality within three years of notification. The competent authority shall, if the objection appears justified and it cannot itself reach a solution, seek mutual agreement with the other State's competent authority to avoid treaty-inconsistent taxation and to resolve interpretation or application difficulties, including direct communications and oral exchanges via a commission if advisable. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 27 Aug 2024 18:54:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5467 The Mutual Agreement Procedure allows a person who believes actions of one or both Contracting States cause taxation inconsistent with the Convention to present the case to the competent authority of his State of residence or nationality within three years of notification. The competent authority shall, if the objection appears justified and it cannot itself reach a solution, seek mutual agreement with the other State's competent authority to avoid treaty-inconsistent taxation and to resolve interpretation or application difficulties, including direct communications and oral exchanges via a commission if advisable. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5467