https://www.taxtmi.com/acts?id=15045 The Mutual Agreement Procedure allows a person who believes actions by one or both Contracting States cause taxation inconsistent with the Agreement to present the case to the competent authority of the State of residence or nationality within three years of first notification. The competent authorities must endeavour to resolve justified objections by mutual agreement to avoid treaty-inconsistent taxation, implement agreements notwithstanding domestic time limits, resolve interpretive difficulties, eliminate double taxation in uncovered cases, communicate directly, and use a Commission for oral exchanges when advisable. en-us Tue, 30 Aug 2011 13:09:49 +0530 Tue, 26 Nov 2024 17:44:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15045 The Mutual Agreement Procedure allows a person who believes actions by one or both Contracting States cause taxation inconsistent with the Agreement to present the case to the competent authority of the State of residence or nationality within three years of first notification. The competent authorities must endeavour to resolve justified objections by mutual agreement to avoid treaty-inconsistent taxation, implement agreements notwithstanding domestic time limits, resolve interpretive difficulties, eliminate double taxation in uncovered cases, communicate directly, and use a Commission for oral exchanges when advisable. Act-Rules DTAA Tue, 30 Aug 2011 13:09:49 +0530 https://www.taxtmi.com/acts?id=15045