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    <description>The 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 residence or nationality within three years of first notification. The competent authority shall, if the objection appears justified and it cannot itself resolve the matter, endeavour to resolve the case by mutual agreement with the other State&#039;s competent authority to avoid taxation contrary to the Convention.</description>
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      <description>The 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 residence or nationality within three years of first notification. The competent authority shall, if the objection appears justified and it cannot itself resolve the matter, endeavour to resolve the case by mutual agreement with the other State&#039;s competent authority to avoid taxation contrary to the Convention.</description>
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