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3.3.7.2.UN Model
In both alternatives of the UN Model, the effect of applying for the mutual agreement…
If a taxpayer has applied to the domestic legal remedies of their resident state…
If the resident state finds that the dispute is appropriate for the mutual agreement…
There is no requirement for an absolute implementation of a domestic court decision.…
3.3.7.1.OECD Model
3.3.8.Lawsuits Filed and Requests for Conciliation Before Applying According to Bilateral Tax Treaties