Mutual agreement procedure enables competent authorities to resolve treaty taxation disputes and implement agreements beyond domestic limits. A resident may present to the competent authority a claim that actions of one or both Contracting States lead to taxation not in accordance with the Convention; the claim must be made within three years of first notification. If justified and not resolvable unilaterally, the competent authority shall seek a mutual agreement with the other State's competent authority to avoid such taxation, and any agreement reached is to be implemented notwithstanding domestic time limits. Competent authorities shall also resolve interpretive difficulties, consult on elimination of double taxation beyond the Convention, improve information exchange methods, communicate directly, and may use a Commission for oral exchanges.