Mutual Agreement Procedure enables taxpayers to seek competent authority resolution of treaty-related tax conflicts under a bilateral tax treaty. The Mutual Agreement Procedure allows a resident who considers that treaty-inconsistent taxation will result to present the case to the competent authority of his residence within the treaty's time limit. If the competent authority deems the objection justified but cannot itself resolve it, it shall endeavour to reach a mutual agreement with the other Contracting State's competent authority to avoid taxation not in accordance with the treaty. Competent authorities must also seek to resolve interpretive or application difficulties, eliminate double taxation in unprovided cases, settle specified treaty limitations, communicate directly, and may convene a Commission for oral exchanges.