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    <title>Mutual Agreement Procedure</title>
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    <description>Persons contesting treaty-inconsistent taxation may present their case to the competent authority of their State of residence or nationality within the prescribed notification period; the competent authority shall, if the objection appears justified and a domestic solution is unavailable, seek a mutual agreement with the other State&#039;s competent authority to avoid taxation not in accordance with the Convention, with any agreement to be implemented notwithstanding domestic time limits.</description>
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      <description>Persons contesting treaty-inconsistent taxation may present their case to the competent authority of their State of residence or nationality within the prescribed notification period; the competent authority shall, if the objection appears justified and a domestic solution is unavailable, seek a mutual agreement with the other State&#039;s competent authority to avoid taxation not in accordance with the Convention, with any agreement to be implemented notwithstanding domestic time limits.</description>
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