Mutual agreement procedure

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Full Text of the Document

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....dies provided by the national laws of those States, present his case to the competent authority of the State of which he is a resident. The case must be presented within three years of the date of such action or the latest of such actions as the case may be. 2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at an ap....