Mutual Agreement Procedure enables taxpayers to seek competent authorities' negotiation to resolve tax treaty mismatches through binding agreement. A Mutual Agreement Procedure allows a person who believes actions of one or both Contracting States produce taxation inconsistent with the Agreement to present the case to the competent authority of residence or nationality within the prescribed time limit. If the competent authority finds the objection justified and cannot itself achieve a satisfactory solution, it shall endeavour to resolve the case by mutual agreement with the other State's competent authority to avoid taxation not in accordance with the Agreement; any agreement reached shall be implemented notwithstanding domestic time limits. Competent authorities may directly communicate and convene a Commission for oral exchanges.