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    <description>A resident may submit to his competent authority, within three years from assessment or withholding, a case alleging taxation not in accordance with the Convention. If justified and unresolved domestically, the competent authorities shall endeavour to settle the case by mutual agreement to avoid treaty-inconsistent taxation, implement any agreement notwithstanding national time limits, resolve interpretive difficulties, and may communicate directly or convene a commission of representatives to reach agreement.</description>
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