https://www.taxtmi.com/acts?id=20736 Where a taxpayer considers that actions by one or both Contracting States will result in taxation not in accordance with the Agreement, the taxpayer may present the case to the competent authority of the State of residence or nationality within a specified procedural time limit. The competent authority shall, if the objection appears justified and cannot be resolved unilaterally, seek a mutual agreement with the other State to avoid taxation inconsistent with the Agreement, implement any agreement notwithstanding domestic time limits, and develop bilateral procedures and direct communication to resolve interpretative or application difficulties and eliminate double taxation. en-us Mon, 28 Mar 2016 14:27:35 +0530 Thu, 28 Nov 2024 16:33:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20736 Where a taxpayer considers that actions by one or both Contracting States will result in taxation not in accordance with the Agreement, the taxpayer may present the case to the competent authority of the State of residence or nationality within a specified procedural time limit. The competent authority shall, if the objection appears justified and cannot be resolved unilaterally, seek a mutual agreement with the other State to avoid taxation inconsistent with the Agreement, implement any agreement notwithstanding domestic time limits, and develop bilateral procedures and direct communication to resolve interpretative or application difficulties and eliminate double taxation. Act-Rules DTAA Mon, 28 Mar 2016 14:27:35 +0530 https://www.taxtmi.com/acts?id=20736