Mutual agreement procedure: resident can seek competent authority negotiation to resolve treaty taxation conflicts through direct consultation or commission. Mutual Agreement Procedure allows a resident who considers that actions by one or both Contracting States cause taxation inconsistent with the Convention to present the case to the resident State's competent authority within the Convention's time limit. The competent authority must consider the objection and, if justified and not resolvable unilaterally, endeavour to resolve it by mutual agreement with the other State's competent authority. Competent authorities shall also endeavour to resolve interpretation or application difficulties, may consult to eliminate double taxation beyond the Convention, communicate directly, and may use a Commission of representatives for oral exchange.