Mutual agreement procedure enables recourse to competent authorities to resolve treaty taxation disputes via direct consultation and agreement. A mutual agreement procedure allows a person who considers taxation contrary to the Agreement to present a case to the competent authority of his residence or nationality within a three year time limit from first notification. The competent authority, where it deems the objection justified and cannot itself resolve it, shall seek a mutual agreement with the other State's competent authority to prevent treaty-inconsistent taxation; any such agreement must be implemented regardless of domestic time limits. Competent authorities shall also consult to resolve interpretation or application issues, eliminate double taxation beyond the Agreement, communicate directly, and may meet for oral exchanges.