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    <title>Mutual agreement procedure</title>
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    <description>A resident believing they face taxation contrary to the Agreement may present the case to their competent authority, which shall, if justified and unable to resolve it unilaterally, seek a mutual agreement with the other State&#039;s competent authority to avoid such taxation. Agreed resolutions shall be implemented despite domestic procedural limits if the other authority is notified within the Agreement&#039;s time frame. Competent authorities must endeavour to resolve interpretive or application doubts, consult to remove double taxation, communicate directly, and may use a Commission for oral exchanges.</description>
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    <pubDate>Sat, 19 Jan 2008 22:45:54 +0530</pubDate>
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      <description>A resident believing they face taxation contrary to the Agreement may present the case to their competent authority, which shall, if justified and unable to resolve it unilaterally, seek a mutual agreement with the other State&#039;s competent authority to avoid such taxation. Agreed resolutions shall be implemented despite domestic procedural limits if the other authority is notified within the Agreement&#039;s time frame. Competent authorities must endeavour to resolve interpretive or application doubts, consult to remove double taxation, communicate directly, and may use a Commission for oral exchanges.</description>
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