Mutual agreement procedure lets taxpayers seek competent authority negotiation to resolve treaty-inconsistent taxation through bilateral agreement. A Mutual Agreement Procedure allows a person who believes treaty provisions have been breached to present their case to the competent authority of their State of residence or nationality within the treaty's specified time-limit. If the objection seems justified and cannot be resolved unilaterally, the competent authority will seek a mutual agreement with the other Contracting State to avoid taxation inconsistent with the treaty; such agreements must be implemented despite domestic time-limits. Competent authorities shall consult to resolve interpretive or application issues, may address unprovided cases to eliminate double taxation, and may communicate directly or by joint commission to develop implementation procedures.