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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
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DT: Trinidad and Tobago: double taxation agreement, Article 25: Mutual agreement procedure

(1) Where a resident of a Contracting State considers that the actions of one or bothof the Contracting States result or will result for him in taxation not in accordance withthis Convention, he may, irrespective of the remedies provided by the domestic law ofthose States, present his case to the competent authority of the Contracting State ofwhich he is a resident.

(2) The competent authority shall endeavour, if the objection appears to it to bejustified and if it is not itself able to arrive at a satisfactory solution, to resolvethe case by mutual agreement with the competent authority of the other Contracting State,with a view to the avoidance of taxation not in accordance with the Convention.

(3) The competent authorities of the Contracting States shall endeavour to resolve bymutual agreement any difficulties or doubts arising as to the interpretation orapplication of the Convention.

(4) The competent authorities of the Contracting States may communicate with each otherdirectly for the purpose of reaching an agreement in the sense of the precedingparagraphs.