https://www.taxtmi.com/acts?id=6208 The Mutual Agreement Procedure allows a resident who considers that actions of one or both Contracting States result or will result in taxation not in accordance with the Convention to present the case to the competent authority of his residence within three years of the first notice. The competent authority shall, if the objection appears justified and it cannot itself resolve the matter, endeavour to reach a mutual agreement with the other State's competent authority to avoid taxation inconsistent with the Convention, implement any agreement notwithstanding national time limits, and communicate directly to resolve interpretation or application difficulties. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 23 Nov 2024 11:02:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6208 The Mutual Agreement Procedure allows a resident who considers that actions of one or both Contracting States result or will result in taxation not in accordance with the Convention to present the case to the competent authority of his residence within three years of the first notice. The competent authority shall, if the objection appears justified and it cannot itself resolve the matter, endeavour to reach a mutual agreement with the other State's competent authority to avoid taxation inconsistent with the Convention, implement any agreement notwithstanding national time limits, and communicate directly to resolve interpretation or application difficulties. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6208