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<h1>Individuals can dispute unfair taxation under the Convention within three years; authorities will seek mutual agreement for resolution.</h1> A person who believes that the actions of one or both Contracting States result in taxation contrary to the Convention can present their case to the competent authority of their resident state or national state. This must be done within three years of the first notification of such action. The competent authority, if justified, will seek resolution through mutual agreement with the other state's authority to prevent non-compliant taxation. They will also address interpretation or application issues of the Convention and may communicate directly, including through a joint commission, to eliminate double taxation not covered by the Convention.