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    <description>Mutual Agreement Procedure allows a person asserting taxation contrary to the Convention to present a case to the competent authority of residence or nationality; that authority shall, if the objection appears justified and it cannot itself reach a solution, seek a mutual agreement with the other Contracting State&#039;s competent authority to avoid treaty-inconsistent taxation, implement any agreement notwithstanding domestic time-limits, and consult or communicate directly to resolve interpretation, application, or double taxation issues.</description>
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