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<h1>Mutual Agreement Procedure: competent authorities must resolve treaty taxation disputes and eliminate double taxation by agreement.</h1> A resident or national who believes taxation contrary to the Convention may present the case to his competent authority within the prescribed time; the competent authority shall, if the objection appears justified and cannot be resolved domestically, seek a mutual agreement with the other State's competent authority, implement any agreement notwithstanding domestic time limits, consult to resolve interpretive or application doubts, and may communicate directly or through a joint commission to eliminate double taxation.