Mutual agreement procedure

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..... ent his case to the competent authority of the Contracting State of which he is a resident. This case must be presented within five years of the date of receipt of notice of the action which gives rise to taxation not in accordance with the Convention. 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 appropriate .....

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..... When it seems advisable in order to reach agreement to have an oral exchange or opinions, such exchange may take place through a Commission consisting of representatives of the competent authorities of the Contracting States. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagement .....

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