Mutual agreement procedure

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Full Text of the Document

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....sent his or her case to the competent authority of the Contracting State of which he or she is a resident or, if his or her case comes under paragraph 1 of article 25, to that of the Contracting State of which he or she is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention....