https://www.taxtmi.com/acts?id=16991 Article 12 establishes a mutual agreement procedure under which competent authorities must endeavour to resolve difficulties or doubts concerning implementation or interpretation of the DTAA, may agree on procedures applicable to allocation provisions, and may communicate directly to reach agreement. en-us Mon, 26 Nov 2012 14:58:42 +0530 Tue, 11 Feb 2025 14:42:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16991 Article 12 establishes a mutual agreement procedure under which competent authorities must endeavour to resolve difficulties or doubts concerning implementation or interpretation of the DTAA, may agree on procedures applicable to allocation provisions, and may communicate directly to reach agreement. Act-Rules DTAA Mon, 26 Nov 2012 14:58:42 +0530 https://www.taxtmi.com/acts?id=16991