Mutual Agreement Procedure enables taxpayers to seek competent authority negotiation to resolve treaty-related taxation mismatches. A resident who considers that actions of one or both Contracting States result in taxation not in accordance with the Convention may present the case to the competent authority of his residence. The competent authority shall endeavour, if the objection appears justified and it cannot itself reach a satisfactory solution, to resolve the case by mutual agreement with the other Contracting State's competent authority to avoid taxation inconsistent with the Convention, and any agreement reached shall be implemented notwithstanding domestic time limits.