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    <title>Mutual Agreement Procedure</title>
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    <description>A taxpayer may present a case to the competent authority of his residence or nationality if actions of one or both Contracting States result in taxation contrary to the Agreement, within three years of first notification. The competent authority shall, if justified and unable to resolve the matter domestically, seek a mutual agreement with the other State&#039;s competent authority to eliminate such taxation, and any agreement reached must be implemented notwithstanding domestic time limits.</description>
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      <description>A taxpayer may present a case to the competent authority of his residence or nationality if actions of one or both Contracting States result in taxation contrary to the Agreement, within three years of first notification. The competent authority shall, if justified and unable to resolve the matter domestically, seek a mutual agreement with the other State&#039;s competent authority to eliminate such taxation, and any agreement reached must be implemented notwithstanding domestic time limits.</description>
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