https://www.taxtmi.com/acts?id=22106 The Article establishes a Mutual Agreement Procedure under which competent authorities shall endeavour to resolve difficulties or doubts about treaty interpretation or application. Either authority may request consultation at any time, and consultation is to commence within a specified short period after receipt of the request. Competent authorities may communicate directly to reach agreement under the procedure, enabling cooperative resolution of treaty issues. en-us Thu, 15 Sep 2016 11:14:26 +0530 Fri, 31 Jan 2025 12:27:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22106 The Article establishes a Mutual Agreement Procedure under which competent authorities shall endeavour to resolve difficulties or doubts about treaty interpretation or application. Either authority may request consultation at any time, and consultation is to commence within a specified short period after receipt of the request. Competent authorities may communicate directly to reach agreement under the procedure, enabling cooperative resolution of treaty issues. Act-Rules DTAA Thu, 15 Sep 2016 11:14:26 +0530 https://www.taxtmi.com/acts?id=22106