Common use of MUTUAL AGREEMENT PROCEDURE Clause in Contracts

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which that person is a resident. 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.

Appears in 24 contracts

Samples: Agreement, Agreement, Agreement

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MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of notwithstanding the remedies provided by the domestic law taxation laws of those States, present his case to the competent authority of the Contracting State of which that person he is a residentresident or, if his case comes under paragraph 1 of Article 24, to that of the 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.

Appears in 16 contracts

Samples: Agreement, Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of notwithstanding the remedies provided by the domestic law national laws of those States, present his case to the competent authority of the Contracting State of which that person he is a resident. 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.

Appears in 12 contracts

Samples: Agreement, Double Tax Agreement, Agreement

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of notwithstanding the remedies provided by the domestic law national laws of those States, present his case to the competent authority of the Contracting State of which that person he is a resident. The This case must be presented within three years from of the first notification date of receipt of notice of the action resulting in which gives rise to taxation not in accordance with the provisions of the Agreement.

Appears in 11 contracts

Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this AgreementConvention, he may, irrespective of the remedies provided by the domestic law laws of those States, present his case to the competent authority of the Contracting State of which that person he is a resident. 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 Agreementthis Convention.

Appears in 11 contracts

Samples: Taxation Avoidance Agreement, Taxation Avoidance Agreement, Taxation Avoidance Agreement

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this AgreementConvention, he may, irrespective of without prejudice to the remedies provided by the domestic law national laws of those States, present his case address to the competent authority of the Contracting State of which that person he is a residentresident an application in writing stating the grounds for claiming the revision of such taxation. The case To be admissible, the said application must be presented submitted within three two years from the first notification of the action resulting in which gives rise to taxation not in accordance with the provisions of the AgreementConvention.

Appears in 11 contracts

Samples: www.iras.gov.sg, www.iras.gov.sg, Taxation Avoidance Agreement

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this AgreementConvention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which that person he is a resident. 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 Agreementthis Convention.

Appears in 8 contracts

Samples: Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, internationaltaxtreaty.com

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of notwithstanding the remedies provided by the domestic law taxation laws of those States, present his case to the competent authority of the Contracting State of which that person he is a residentresident or, if his case comes under paragraph 1 of Article 23, to that of the 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.

Appears in 7 contracts

Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Taxation Avoidance Agreement

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which that the person is a resident. 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.

Appears in 7 contracts

Samples: Agreement, Agreement, Agreement

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of notwithstanding the remedies provided by the domestic law taxation laws of those States, present his case to the competent authority of the Contracting State of which that person he is a residentresident or, if his case comes under paragraph 1 of Article 25, to that of the 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 this Agreement.

Appears in 6 contracts

Samples: Double Taxation Avoidance Agreement, Taxation Avoidance Agreement, Double Taxation Avoidance Agreement

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a one of the Contracting State States considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of notwithstanding the remedies provided by the domestic law of those taxation laws in force in the Contracting States, present his case to the competent authority of the Contracting State of which that person he is a resident. 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.

Appears in 6 contracts

Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of notwithstanding the remedies provided by the domestic law taxation laws of those States, present his case to the competent authority of the Contracting State of which that person he is a resident. 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 this Agreement.

Appears in 5 contracts

Samples: Tax Agreement, Agreement, Agreement

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result have resulted or will result for him in taxation not in accordance with the provisions of this AgreementConvention, he may, irrespective of notwithstanding the remedies provided by the domestic law of those national laws in force in the Contracting States, present his case to the competent authority of the Contracting State of which that person he is a resident. 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.

Appears in 5 contracts

Samples: www.iras.gov.sg, www.iras.gov.sg, Taxation Avoidance Agreement

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of notwithstanding the remedies provided by the domestic law national laws of those States, present his the case to the competent authority of the Contracting State of which that person he is a resident. The case must be presented within three years from the date of the first notification of the action resulting in taxation not in accordance with the provisions of the Agreement.

Appears in 5 contracts

Samples: Agreement, Agreement, Agreement

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result have resulted or will result for him in taxation not in accordance with the provisions of this AgreementConvention, he may, irrespective of notwithstanding the remedies provided by the domestic law of those national laws in force in the Contracting States, present his case to the competent authority of the Contracting State of which that person he is a resident. 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 AgreementConvention.

Appears in 5 contracts

Samples: www.iras.gov.sg, www.iras.gov.sg, www.iras.gov.sg

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of notwithstanding the remedies provided by the domestic law taxation laws of those Contracting States, present his case to the competent authority of the Contracting State of which that person he is a resident. 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.

Appears in 4 contracts

Samples: Double Taxation Avoidance Agreement, Agreement, Agreement

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a one of the Contracting State States considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of notwithstanding the remedies provided by the domestic law taxation laws of those States, present his case to the competent authority of the Contracting State of which that person he is a resident. The case must be presented within three two years from the first notification of the action resulting in taxation not in accordance with the provisions of the Agreementaction.

Appears in 4 contracts

Samples: Double Taxation Avoidance Agreement Between Malaysia and Australia, Double Taxation Avoidance Agreement, Agreement

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of notwithstanding the remedies provided by the domestic law taxation laws of those States, present his case to the competent authority of the Contracting State of which that person 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 this Agreement.

Appears in 4 contracts

Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Agreement

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which that person he is a resident. The resident or, if his case must be presented within three years from the first notification comes under paragraph 1 of Article 23, to that of the action resulting in taxation not in accordance with the provisions Contracting State of the Agreementwhich he is a national.

Appears in 4 contracts

Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law laws of those States, present his case to the competent authority of the State of which he is a resident or, if his case comes under paragraph 1 of Article 25, to that of the Contracting State of which that person he is a residentnational. The case must be presented within three two years from the first notification of the action resulting in taxation not in accordance with the provisions of the this Agreement.

Appears in 4 contracts

Samples: Agreement, qfc-cdn.azureedge.net, Double Taxation Avoidance Agreement

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law laws of those States, present his case to the competent authority of the State of which he is a resident or, if his case comes under paragraph 1 of Article 23, to that of the Contracting State of which that person he is a residentnational. 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 this Agreement.

Appears in 3 contracts

Samples: lampiran1.hasil.gov.my, Double Taxation Avoidance Agreement, Agreement

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a the Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of notwithstanding the remedies provided by the domestic law taxation laws of those States, present his case to the competent authority of the Contracting State of which that person he is a residentresident or, if his case comes under paragraph 1 of Article 25, to that of the 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.

Appears in 3 contracts

Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, internationaltaxtreaty.com

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of without prejudice to the remedies provided by the domestic law national laws of those States, present his case address to the competent authority of the Contracting State of which that person he is a residentresident an application in writing stating the grounds for claiming the revision of such taxation. The case To be admissible, the said application must be presented submitted within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the this Agreement.

Appears in 3 contracts

Samples: Taxation Avoidance Agreement, Agreement, Agreement

MUTUAL AGREEMENT PROCEDURE. (1. ) Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States State result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of notwithstanding the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which that person he is a resident. 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.

Appears in 3 contracts

Samples: www.bphn.go.id, Agreement, www.pbtaxand.com

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him that person in taxation not in accordance with the provisions of this Agreement, he that person may, irrespective of the remedies provided by the domestic law of those States, present his a case to the competent authority of the Contracting State of which that the person is a resident. 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 this Agreement.

Appears in 3 contracts

Samples: Double Taxation Avoidance Agreement, internationaltaxtreaty.com, phl.hasil.gov.my

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of notwithstanding the remedies provided by the domestic law taxation laws of those States, present his case to the competent authority of the Contracting State of which that person he is a residentresident or, if his case comes under paragraph 1 of Article 22, to that of the State of which he is a citizen. 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.

Appears in 3 contracts

Samples: www.nalog.ru, Double Taxation Avoidance Agreement, phl.hasil.gov.my

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which that person he is a resident. The resident or, if his case must be presented within three years from the first notification comes under paragraph 1 of Article 24, to that of the action resulting in taxation not in accordance with the provisions Contracting State of the Agreementwhich he is a national.

Appears in 3 contracts

Samples: China Double Taxation Agreement, Double Taxation Agreement, Agreement

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which that person he is a resident. The case must be presented within three two years from the first notification of the action resulting in taxation not in accordance with the provisions of the Agreement.

Appears in 3 contracts

Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, lampiran1.hasil.gov.my

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of notwithstanding the remedies provided by the domestic law taxation laws of those States, present his case to the competent authority of the Contracting State of which that person he is a residentresident or, if his case comes under paragraph 1 of Article 23, to that of the 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 this Agreement.

Appears in 3 contracts

Samples: Article 1, Double Taxation Avoidance Agreement, phl.hasil.gov.my

MUTUAL AGREEMENT PROCEDURE. (1. ) Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which that person he is a resident. The resident or, if his case must be presented within three years from the first notification comes under paragraph 1 of Article 25 of this Agreement, to that of the action resulting in taxation not in accordance with the provisions Contracting State of the Agreementwhich he is a national.

Appears in 3 contracts

Samples: Agreement, Agreement, Agreement

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of without prejudice to the remedies provided by the domestic law national laws of those States, present his case address to the competent authority of the Contracting State of which that person he is a residentresident an application in writing stating the grounds for claiming the revision of such taxation. The case To be admissible, the said application must be presented submitted within three two years from the first notification of the action resulting in which gives rise to taxation not in accordance with the provisions of the Agreement.

Appears in 3 contracts

Samples: Double Taxation Avoidance Agreement Between Malaysia And, Double Taxation Avoidance Agreement, phl.hasil.gov.my

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which that person he is a resident. The resident or, if his case must be presented within three years from the first notification comes under paragraph 1 of Article 25 of this Agreement, to that of the action resulting in taxation not in accordance with the provisions Contracting State of the Agreementwhich he is a national.

Appears in 2 contracts

Samples: Agreement, Agreement

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him that person in taxation not in accordance with the provisions of this Agreement, he that person may, irrespective of the remedies provided by the domestic law laws of those the Contracting States, present his a case to the competent authority of the Contracting State of which that the person is a resident. The case must be presented within three years from the first notification of the action resulting which results in taxation not in accordance with the provisions of the Agreement.

Appears in 2 contracts

Samples: Agreement, Taxation Avoidance Agreement

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of notwithstanding the remedies provided by the domestic law taxation laws of those States, present his case to the competent authority of the Contracting State of which that person he is a resident. 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.

Appears in 2 contracts

Samples: Double Taxation Avoidance Agreement, lampiran1.hasil.gov.my

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of notwithstanding the remedies provided by the domestic law taxation laws of those States, present his case to the competent authority of the Contracting State of which that person he is a resident. The resident or, if his case must be presented within three years from the first notification comes under paragraph 1 of Article 24, to that of the action resulting in taxation not in accordance with the provisions Contracting States of the Agreementwhich he is a national.

Appears in 2 contracts

Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which that person he is a residentresident or, if his case comes under paragraph 1 of Article 23, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification period prescribed by the domestic laws of the action resulting in taxation not in accordance with the provisions of the AgreementContracting States.

Appears in 2 contracts

Samples: Agreement, Agreement

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MUTUAL AGREEMENT PROCEDURE. 1. 1 Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this AgreementConvention, he may, irrespective of notwithstanding the remedies provided by the domestic law national laws of those Statesstates, present his this case to the competent authority of the Contracting State of which that person he is a resident. 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.

Appears in 2 contracts

Samples: Taxation Avoidance Agreement, internationaltaxtreaty.com

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a one of the Contracting State States considers that the actions of the competent authority of one or both of the Contracting States result or will result for him the person in taxation not in accordance with this agreement, the provisions of this Agreement, he person may, irrespective of notwithstanding the remedies provided by the domestic law national laws of those States, present his a case to the competent authority of the Contracting State of which that the person is a resident. The case must be presented within three 3 years from the first notification of the action resulting in giving rise to taxation not in accordance with the provisions of the this Agreement.

Appears in 2 contracts

Samples: Agreement, Double Taxation Avoidance Agreement

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which that person he is a resident. The case must be presented within three two years from the first notification of the action resulting in taxation not in accordance with the provisions of the Agreement.

Appears in 2 contracts

Samples: Agreement, Tax Agreement

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of notwithstanding the remedies provided by the domestic law national laws of those States, present his case to the competent authority of the Contracting State of which that person he is a resident. 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.

Appears in 2 contracts

Samples: Double Taxation Agreement, www.incometaxindia.gov.in

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of notwithstanding the remedies provided by the domestic law laws of those States, present his case to the competent authority of the Contracting State of which that person he is a resident. 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.

Appears in 2 contracts

Samples: Taxation Avoidance Agreement, phl.hasil.gov.my

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of notwithstanding the remedies provided by the domestic law Taxation Laws of those States, present his case to the competent authority of the Contracting State of which that person he is a resident. 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.

Appears in 2 contracts

Samples: lampiran1.hasil.gov.my, Double Taxation Avoidance Agreement

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result results for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of notwithstanding the remedies provided by the domestic law national laws of those States, present his case to the competent authority of the Contracting State of which that person he is a resident. 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.

Appears in 1 contract

Samples: www.bphn.go.id

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this AgreementConvention, he may, irrespective of notwithstanding the remedies provided by the domestic law national laws of those States, present his case to the competent authority of the Contracting State State, of which that person he is a resident. 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.

Appears in 1 contract

Samples: www.incometaxindia.gov.in

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of notwithstanding the remedies provided by the domestic law national laws of those States, present his case to the competent authority of the Contracting State of which that person he is a resident. 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.

Appears in 1 contract

Samples: Tax Double Taxation Agreement

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this AgreementConvention, he may, irrespective of may notwithstanding the remedies provided by the domestic law national laws of those States, present his case to the competent authority of the Contracting State of which that person he is a resident. 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 Agreementthis Convention.

Appears in 1 contract

Samples: Double Taxation Avoidance Agreement

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of saving the remedies provided by the domestic law national laws of those States, present his case to the competent authority of the Contracting State of which that person he is a residentresident an application in writing stating the grounds for claiming the revisions of such taxation. The This case must be presented within three two years from the first notification of the action resulting in which gives rise to taxation not in accordance with the provisions of the Agreement.

Appears in 1 contract

Samples: Taxation Avoidance Agreement

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreementagreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case in writing to the competent authority of the Contracting State of which that person he is a resident. 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.case

Appears in 1 contract

Samples: Double Taxation Agreement

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of notwithstanding the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which that person he is a resident. 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.

Appears in 1 contract

Samples: Taxation Avoidance Agreement

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a one of the Contracting State States considers that the actions of the competent taxation authority of one or both of the Contracting States result or will result for him the person in taxation not in accordance with the provisions of this Agreement, he the person may, irrespective of notwithstanding the remedies provided by the domestic law national laws of those States, present his a case to the competent authority of the Contracting State of which that the person is a resident. The case must be presented within three years from the first notification of the action resulting in giving rise to taxation not in accordance with the provisions of the this Agreement.

Appears in 1 contract

Samples: www.incometaxindia.gov.in

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of notwithstanding the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which that person he is a resident. The resident or, if his case must be presented within three years from the first notification comes under paragraph 1 of the action resulting in taxation not in accordance with the provisions Article 26 of the this Agreement, to that Contracting State of which he is a national.

Appears in 1 contract

Samples: phl.hasil.gov.my

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, Convention he may, irrespective of notwithstanding the remedies provided by the domestic law national laws of those States, present his case to the competent authority of the Contracting State of which that person he is a resident. 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.

Appears in 1 contract

Samples: internationaltaxtreaty.com

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a one of the Contracting State States considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of notwithstanding the remedies provided by the domestic law national laws of those States, present his case to the competent authority of the Contracting State of which that person he is a resident. The case must be presented in writing within three two years from the first notification of the action resulting in taxation not in accordance with the provisions of the Agreementaction.

Appears in 1 contract

Samples: Taxation Avoidance Agreement

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law laws of those States, present his case to the competent authority of the Contracting State of which that person he is a resident. 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 this Agreement.

Appears in 1 contract

Samples: Agreement

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law laws of those States, present his case to the competent authority of the Contracting State of which that person he is a resident. 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.

Appears in 1 contract

Samples: Agreement

MUTUAL AGREEMENT PROCEDURE. 1. Where 1.Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which that the person is a resident. 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.

Appears in 1 contract

Samples: Agreement

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those Contracting States, present his case to the competent authority of the Contracting State of which that person he is a resident. 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.

Appears in 1 contract

Samples: Agreement

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of notwithstanding the remedies provided by the domestic law taxation laws of those States, present his case to the competent authority of the Contracting State of which that person he is a resident. The case must be presented within three years from the first notification period prescribed by the domestic laws of the action resulting in taxation not in accordance with the provisions of the AgreementContracting States.

Appears in 1 contract

Samples: Agreement

MUTUAL AGREEMENT PROCEDURE. 1. Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he the person may, irrespective notwithstanding of the remedies provided by the domestic law taxation laws of those States, present his case to the competent authority of the Contracting State of which that the person is a resident. The case must be presented within three years from the first notification of the action resulting in n taxation not in accordance with the provisions of the Agreement.

Appears in 1 contract

Samples: Agreement

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