https://www.taxtmi.com/acts?id=20134 The Mutual Agreement Procedure permits a taxpayer to present a case to the competent authority within three years where taxation is not in accordance with the Agreement; the competent authority shall endeavour to resolve justified objections by mutual agreement with the other Contracting State and implement any agreement notwithstanding domestic time limits. Competent authorities must seek to resolve interpretation or application difficulties, may consult to eliminate unprovided cases of double taxation, communicate directly, and develop bilateral procedures while also adopting unilateral facilitative measures. en-us Fri, 04 Dec 2015 14:23:28 +0530 Mon, 02 Sep 2024 16:06:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20134 The Mutual Agreement Procedure permits a taxpayer to present a case to the competent authority within three years where taxation is not in accordance with the Agreement; the competent authority shall endeavour to resolve justified objections by mutual agreement with the other Contracting State and implement any agreement notwithstanding domestic time limits. Competent authorities must seek to resolve interpretation or application difficulties, may consult to eliminate unprovided cases of double taxation, communicate directly, and develop bilateral procedures while also adopting unilateral facilitative measures. Act-Rules DTAA Fri, 04 Dec 2015 14:23:28 +0530 https://www.taxtmi.com/acts?id=20134