TMI BlogMUTUAL AGREEMENT PROCEDUREX X X X Extracts X X X X X X X X Extracts X X X X ..... tes, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 24, to that of the Contracting State 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 comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities of the Contracting States may communicate with each other directly for the purposes of reaching an agreement in the sense of the preceding paragraphs. The competent authorities, through consultations, shall develop appropriate bilateral procedures, conditions, methods and techniques for the implementation of the mutual agreement procedure provided for in this Article. In addition, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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