Mutual agreement procedure enables taxpayers to seek competent-authority resolution of treaty taxation conflicts, enforceable despite domestic time limits. The mutual agreement procedure permits a taxpayer who alleges treaty-inconsistent taxation to present the case to the competent authority of residence or nationality; the authority shall, if the objection appears justified and it cannot itself resolve the matter, endeavour to reach a mutual agreement with the other Contracting State to avoid such taxation, and any agreement reached must be implemented notwithstanding domestic time limits. Competent authorities shall also seek to resolve interpretive or application doubts and may communicate directly or convene a Commission for oral exchanges.