Mutual Agreement Procedure

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..... anding the remedies provided by the national laws of those States, present a case to the competent authority of the Contracting State of which the person is a resident. The case must be presented within three years from the first notification of the action giving rise to taxation not in accordance with this Agreement. 2. The competent authority shall endeavour, if the claim appears to it to be jus .....

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..... erpretation or application of the Agreement. They may also consult together for the elimination of double taxation in cases not provided for in the Agreement. 4. The competent authorities of the Contracting States may communicate with each other directly for the purpose of giving effect to the provisions of this Agreement. - statute, statutory provisions legislation, law, enactment, Acts, Rules, .....

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