Mutual agreement procedure permits residents to seek competent authority negotiation to remedy taxation not in accordance with the treaty. A resident who considers taxation inconsistent with the Convention may present a case to his competent authority within three years of notice; that authority shall, if justified and unable to resolve it alone, seek a mutual agreement with the other State's authority to avoid such taxation, and any agreement reached shall be implemented notwithstanding national time limits. Competent authorities shall endeavour to resolve interpretation or application difficulties, may consult to eliminate double taxation beyond the Convention, communicate directly or via a Commission, and may determine procedural requirements for residents to obtain Convention reliefs or exemptions.