Mutual agreement procedure allows taxpayers to request competent authorities to resolve treaty-based taxation conflicts through direct agreement and consultation. A person claiming that actions of one or both Contracting States lead or will lead to taxation inconsistent with the Convention may present the case to the competent authority of residence or nationality within the treaty's prescribed period. The competent authority shall, if the objection appears justified and it cannot itself resolve the issue, endeavour to reach a mutual agreement with the other State's competent authority to avoid treaty-inconsistent taxation; agreements reached are to be implemented notwithstanding domestic time limits. Competent authorities shall also endeavour to resolve interpretative or application doubts, consult to eliminate double taxation beyond the Convention, and may communicate directly or through a joint commission.