Resolving of disputes in
interpretation of the terms of DTA Agreement
If there are any disputes in the interpretation / implementation of the
terms of DTA Agreements, normal remedies of appeal etc. provided in the Income-tax Act are
available to the aggrieved party. The DTA Agreements also contain mutual agreement
procedure. The aggrieved party may approach the Competent Authority of the contracting
State wherein he is a resident, who, if he is unable to resolve the dispute by himself
will approach the competent Authority of the other Contracting State to arrive at a
solution after mutual discussion.
Copyright © Lex Infotax (India) Pvt. Ltd. |
