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    <title>Mutual agreement procedure</title>
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    <description>Resident entitlement to invoke the mutual agreement procedure exists when actions of one or both Contracting States result or will result in taxation not in accordance with the Convention; the resident may submit the case to the competent authority of his State of residence within three years of notice. The competent authority, if it finds the objection justified and cannot resolve it alone, shall endeavour to reach a mutual agreement with the other State&#039;s competent authority to avoid taxation not in accordance with the Convention, and any such agreement shall be implemented notwithstanding domestic time limits.</description>
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    <pubDate>Sat, 19 Jan 2008 22:45:54 +0530</pubDate>
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      <description>Resident entitlement to invoke the mutual agreement procedure exists when actions of one or both Contracting States result or will result in taxation not in accordance with the Convention; the resident may submit the case to the competent authority of his State of residence within three years of notice. The competent authority, if it finds the objection justified and cannot resolve it alone, shall endeavour to reach a mutual agreement with the other State&#039;s competent authority to avoid taxation not in accordance with the Convention, and any such agreement shall be implemented notwithstanding domestic time limits.</description>
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