Mutual Agreement Procedure enables taxpayers to seek resolution of treaty taxation disputes through competent authority negotiations. A taxpayer may present an objection to the competent authority of their resident or national Contracting State when actions result or will result in taxation inconsistent with the Convention within the prescribed time-limit. The competent authority shall endeavour, if justified and unable to resolve the issue unilaterally, to reach a mutual agreement with the other Contracting State's competent authority to avoid taxation contrary to the Convention, and any agreement reached shall be implemented notwithstanding domestic time-limits. Competent authorities may directly communicate or use a Commission of representatives to resolve interpretation issues and eliminate double taxation.