Mutual agreement procedure enables taxpayers to seek bilateral resolution of treaty taxation disputes through competent authority consultation. A mutual agreement procedure allows a person who considers that actions of one or both Contracting States result or will result in taxation not in accordance with the Convention to present the case to the competent authority of his State of residence or nationality within the prescribed temporal limit. The competent authority shall, if the objection appears justified and it cannot itself resolve the matter, seek a bilateral agreement with the other State's competent authority to avoid taxation inconsistent with the Convention, and any agreement reached shall be implemented notwithstanding domestic time limits. Competent authorities shall also consult to resolve interpretive doubts, eliminate double taxation, communicate directly, and may form a Commission for oral exchanges.