Mutual Agreement Procedure enables taxpayers to seek competent-authority treaty resolution enforceable despite domestic time limits. Article 25 permits a person alleging taxation contrary to the Agreement to present the case to the competent authority of residence or nationality within the prescribed period; the competent authority shall, if the objection appears justified and it cannot itself resolve the issue, seek a mutual agreement with the other State's competent authority to avoid taxation inconsistent with the Agreement, and any agreement reached shall be implemented notwithstanding domestic time limits. Competent authorities shall also endeavour to resolve interpretative doubts, may consult to eliminate double taxation beyond treaty provisions, communicate directly, and convene a Commission for oral exchanges when advisable.