https://www.taxtmi.com/acts?id=45433 Article 27 provides a Mutual Agreement Procedure allowing a resident to present to the competent authority a case where taxation is not in accordance with the Convention; MLI Article 16 requires presentation within three years of first notification and directs competent authorities to endeavour to resolve justified objections by mutual agreement. Any MAP agreement shall be implemented notwithstanding domestic time limits, and competent authorities may consult or communicate directly to eliminate double taxation or resolve interpretation or application issues. en-us Fri, 18 Oct 2024 14:16:28 +0530 Tue, 22 Oct 2024 17:43:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45433 Article 27 provides a Mutual Agreement Procedure allowing a resident to present to the competent authority a case where taxation is not in accordance with the Convention; MLI Article 16 requires presentation within three years of first notification and directs competent authorities to endeavour to resolve justified objections by mutual agreement. Any MAP agreement shall be implemented notwithstanding domestic time limits, and competent authorities may consult or communicate directly to eliminate double taxation or resolve interpretation or application issues. Act-Rules DTAA Fri, 18 Oct 2024 14:16:28 +0530 https://www.taxtmi.com/acts?id=45433