TMI BlogMUTUAL AGREEMENT PROCEDUREX X X X Extracts X X X X X X X X Extracts X X X X ..... ded by the domestic law of those States, 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or in the Agreement. 4. The competent authorities of the Contracting States may communicate with each other directly, including through a joint commission consisting of themselves or their representatives for the purpose of reaching an agreement in the sense of the preceding paragraphs. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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