https://www.taxtmi.com/acts?id=18255 A person claiming that actions of one or both Contracting States lead or will lead to taxation inconsistent with the Convention may present the case to the competent authority of residence or nationality within the treaty's prescribed period. The competent authority shall, if the objection appears justified and it cannot itself resolve the issue, endeavour to reach a mutual agreement with the other State's competent authority to avoid treaty-inconsistent taxation; agreements reached are to be implemented notwithstanding domestic time limits. Competent authorities shall also endeavour to resolve interpretative or application doubts, consult to eliminate double taxation beyond the Convention, and may communicate directly or through a joint commission. en-us Sun, 23 Mar 2014 15:00:30 +0530 Wed, 28 Aug 2024 16:24:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18255 A person claiming that actions of one or both Contracting States lead or will lead to taxation inconsistent with the Convention may present the case to the competent authority of residence or nationality within the treaty's prescribed period. The competent authority shall, if the objection appears justified and it cannot itself resolve the issue, endeavour to reach a mutual agreement with the other State's competent authority to avoid treaty-inconsistent taxation; agreements reached are to be implemented notwithstanding domestic time limits. Competent authorities shall also endeavour to resolve interpretative or application doubts, consult to eliminate double taxation beyond the Convention, and may communicate directly or through a joint commission. Act-Rules DTAA Sun, 23 Mar 2014 15:00:30 +0530 https://www.taxtmi.com/acts?id=18255