https://www.taxtmi.com/acts?id=5555 A Mutual Agreement Procedure allows a person who believes taxation by one or both Contracting States is inconsistent with the Agreement to present the case to the competent authority of his residence or nationality within the specified time limit; the competent authority must, if justified and unable to resolve the matter domestically, seek a mutual agreement with the other State's competent authority, implement any agreement notwithstanding domestic time limits, and consult or form a Commission to resolve interpretation, application, or unprovided double taxation issues. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 19 Nov 2024 10:06:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5555 A Mutual Agreement Procedure allows a person who believes taxation by one or both Contracting States is inconsistent with the Agreement to present the case to the competent authority of his residence or nationality within the specified time limit; the competent authority must, if justified and unable to resolve the matter domestically, seek a mutual agreement with the other State's competent authority, implement any agreement notwithstanding domestic time limits, and consult or form a Commission to resolve interpretation, application, or unprovided double taxation issues. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5555