Mutual Agreement Procedure permits residents to seek competent-authority negotiation to resolve treaty-inconsistent taxation through bilateral cooperation. Mutual Agreement Procedure allows a resident who considers taxation inconsistent with the Convention to present a case to the competent authority of his State of residence within two years of assessment or withholding; the competent authority must endeavour to resolve justified objections alone or by mutual agreement with the other Contracting State, and competent authorities may consult, communicate directly, and use a Commission for oral exchanges to eliminate double taxation and resolve interpretive or application doubts.