https://www.taxtmi.com/acts?id=37377 A Mutual Agreement Procedure permits a person who believes taxation is inconsistent with a Covered Tax Agreement to present the case to a competent authority within a three-year period; competent authorities must endeavour to resolve justified objections by mutual agreement and implement agreements notwithstanding domestic time limits. The provision sets default rules on venue, time limits, authority duties and consultation, allows Parties to enter specified reservations, and requires notifications to the Depositary to determine whether treaty provisions are replaced or superseded. en-us Tue, 20 Aug 2019 16:37:19 +0530 Mon, 10 Feb 2025 17:24:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37377 A Mutual Agreement Procedure permits a person who believes taxation is inconsistent with a Covered Tax Agreement to present the case to a competent authority within a three-year period; competent authorities must endeavour to resolve justified objections by mutual agreement and implement agreements notwithstanding domestic time limits. The provision sets default rules on venue, time limits, authority duties and consultation, allows Parties to enter specified reservations, and requires notifications to the Depositary to determine whether treaty provisions are replaced or superseded. Act-Rules DTAA Tue, 20 Aug 2019 16:37:19 +0530 https://www.taxtmi.com/acts?id=37377