Mutual agreement procedure

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..... se to the competent authority of the territory of which he is a resident or, if his case comes under paragraph 1 of Article 24, to that of the territory of which he 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 Agreement. 2 . The competent authority shall endeavour, if the ob .....

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..... purpose of reaching an agreement in the sense of the preceding paragraphs. When it seems advisable in order to reach an agreement to have an oral exchange of opinions, such exchange may take place through a commission consisting of representatives of the competent authorities of the territories. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Ta .....

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