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    <description>Mutual Agreement Procedure allows a person claiming taxation inconsistent with the Convention to present the case to the competent authority of his residence or nationality; the competent authority shall endeavour to resolve justified objections by mutual agreement with the other State&#039;s competent authority to avoid treaty-inconsistent taxation, implement any agreement notwithstanding domestic time limits, resolve interpretation or application difficulties, consult to eliminate double taxation not provided for in the Convention, and communicate directly including via a joint commission.</description>
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