Mutual agreement procedure enables taxpayers to seek bilateral competent authority resolution of treaty taxation disputes. The mutual agreement procedure allows a person claiming taxation not in accordance with the Convention to present the case to the competent authority of residence or nationality within the three-year time limit. The competent authority shall, if objection appears justified and it cannot itself resolve the matter, seek a mutual agreement with the competent authority of the other State to avoid taxation contrary to the Convention; such agreements must be implemented notwithstanding domestic time-limits. Competent authorities shall also consult on interpretation, eliminate double taxation where appropriate, communicate directly, and develop bilateral and unilateral procedures to implement the procedure.