Mutual Agreement Procedure enables competent authorities to resolve treaty taxation disputes and, where provided, pursue binding arbitration. The Mutual Agreement Procedure permits a person claiming taxation inconsistent with the Convention to present a case to the competent authority of residence or nationality within three years of notification; the competent authority must seek a mutual agreement with the other State to eliminate such taxation and implement any agreement notwithstanding domestic time limits. Competent authorities shall consult on interpretation and elimination of double taxation and may develop bilateral procedures. Under Alternative B, unresolved issues not settled within three years may be submitted to binding arbitration, subject to exclusions and specified implementation conditions.