Mutual agreement procedure lets residents seek competent authority resolution of treaty-inconsistent taxation within prescribed time. A resident may submit to his competent authority, within three years from assessment or withholding, a case alleging taxation not in accordance with the Convention. If justified and unresolved domestically, the competent authorities shall endeavour to settle the case by mutual agreement to avoid treaty-inconsistent taxation, implement any agreement notwithstanding national time limits, resolve interpretive difficulties, and may communicate directly or convene a commission of representatives to reach agreement.