https://www.taxtmi.com/acts?id=44649 A taxpayer may present an objection to the competent authority of their resident or national Contracting State when actions result or will result in taxation inconsistent with the Convention within the prescribed time-limit. The competent authority shall endeavour, if justified and unable to resolve the issue unilaterally, to reach a mutual agreement with the other Contracting State's competent authority to avoid taxation contrary to the Convention, and any agreement reached shall be implemented notwithstanding domestic time-limits. Competent authorities may directly communicate or use a Commission of representatives to resolve interpretation issues and eliminate double taxation. en-us Wed, 16 Oct 2024 12:26:06 +0530 Tue, 22 Oct 2024 16:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44649 A taxpayer may present an objection to the competent authority of their resident or national Contracting State when actions result or will result in taxation inconsistent with the Convention within the prescribed time-limit. The competent authority shall endeavour, if justified and unable to resolve the issue unilaterally, to reach a mutual agreement with the other Contracting State's competent authority to avoid taxation contrary to the Convention, and any agreement reached shall be implemented notwithstanding domestic time-limits. Competent authorities may directly communicate or use a Commission of representatives to resolve interpretation issues and eliminate double taxation. Act-Rules DTAA Wed, 16 Oct 2024 12:26:06 +0530 https://www.taxtmi.com/acts?id=44649