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    <title>Mutual agreement procedure</title>
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    <description>The mutual agreement procedure permits a person who considers that actions of one or both Contracting States result or will result in taxation not in accordance with the Convention to present the case to the competent authority of residence or nationality within the treaty&#039;s time limit; the competent authority shall, if justified and unresolved domestically, seek a mutual agreement with its counterpart to avoid such taxation and implement any agreement notwithstanding domestic time limits.</description>
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      <description>The mutual agreement procedure permits a person who considers that actions of one or both Contracting States result or will result in taxation not in accordance with the Convention to present the case to the competent authority of residence or nationality within the treaty&#039;s time limit; the competent authority shall, if justified and unresolved domestically, seek a mutual agreement with its counterpart to avoid such taxation and implement any agreement notwithstanding domestic time limits.</description>
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