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    <title>Mutual agreement procedure</title>
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    <description>A resident believing taxation by one or both Contracting States is not in accordance with the Convention may present the case to his State&#039;s competent authority, which shall, if the objection seems justified and it cannot itself resolve the matter, seek mutual agreement with the other State&#039;s competent authority to avoid such taxation. The competent authorities shall endeavour to resolve interpretive or application difficulties and may consult or communicate directly, including by oral exchanges through representatives, to eliminate double taxation, even in cases not expressly provided for in the Convention.</description>
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      <description>A resident believing taxation by one or both Contracting States is not in accordance with the Convention may present the case to his State&#039;s competent authority, which shall, if the objection seems justified and it cannot itself resolve the matter, seek mutual agreement with the other State&#039;s competent authority to avoid such taxation. The competent authorities shall endeavour to resolve interpretive or application difficulties and may consult or communicate directly, including by oral exchanges through representatives, to eliminate double taxation, even in cases not expressly provided for in the Convention.</description>
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