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    <title>Mutual agreement procedure</title>
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    <description>Mutual agreement procedure enables a resident who considers that actions by one or both Contracting States result in taxation not in accordance with the Convention to present the case to the competent authority; that authority shall, if the objection appears justified and it cannot itself resolve the matter, endeavour to settle by mutual agreement with the other competent authority to avoid treaty-inconsistent taxation, and any agreement reached shall be implemented notwithstanding national time-limits.</description>
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      <description>Mutual agreement procedure enables a resident who considers that actions by one or both Contracting States result in taxation not in accordance with the Convention to present the case to the competent authority; that authority shall, if the objection appears justified and it cannot itself resolve the matter, endeavour to settle by mutual agreement with the other competent authority to avoid treaty-inconsistent taxation, and any agreement reached shall be implemented notwithstanding national time-limits.</description>
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