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MUTUAL AGREEMENT PROCEDURE

Article 5 - Agreement - DTAA - Article 5 - Article 5 1. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the .....

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ultation shall begin within ninety days from the date of receipt of any such request by the competent authority of the other Contracting State. 3. The competent authorities of the Contracting States m .....

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