https://www.taxtmi.com/acts?id=16828 A Mutual Agreement Procedure allows a person who believes treaty provisions have been breached to present their case to the competent authority of their State of residence or nationality within the treaty's specified time-limit. If the objection seems justified and cannot be resolved unilaterally, the competent authority will seek a mutual agreement with the other Contracting State to avoid taxation inconsistent with the treaty; such agreements must be implemented despite domestic time-limits. Competent authorities shall consult to resolve interpretive or application issues, may address unprovided cases to eliminate double taxation, and may communicate directly or by joint commission to develop implementation procedures. en-us Tue, 31 Jul 2012 13:11:03 +0530 Tue, 27 Aug 2024 10:24:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16828 A Mutual Agreement Procedure allows a person who believes treaty provisions have been breached to present their case to the competent authority of their State of residence or nationality within the treaty's specified time-limit. If the objection seems justified and cannot be resolved unilaterally, the competent authority will seek a mutual agreement with the other Contracting State to avoid taxation inconsistent with the treaty; such agreements must be implemented despite domestic time-limits. Competent authorities shall consult to resolve interpretive or application issues, may address unprovided cases to eliminate double taxation, and may communicate directly or by joint commission to develop implementation procedures. Act-Rules DTAA Tue, 31 Jul 2012 13:11:03 +0530 https://www.taxtmi.com/acts?id=16828