TaxesWithholding tax Refund (of tax) Tax declaration Beneficial owner Transfer tax Expatriation rules
Competent authority (ca)
A forum has been established to resolve any disputes that may arise from the application or interpretation of a double tax treaty. Each country involved in the treaty designates a representative, often the Ministry of Finance or an authorized representative, to serve as the Competent Authority (CA). The CA's role is to assist taxpayers who may feel aggrieved by serving as the official liaison with the foreign CA. The CA is typically identified in the definitions section of tax treaties.
Related terms
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