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    <description>A Mutual Agreement Procedure allows a person who considers that actions of one or both Contracting States lead to taxation inconsistent with the Convention to present the case to the competent authority of his residence or nationality within three years. The competent authorities shall endeavour to resolve justified objections by mutual agreement, implement any agreement notwithstanding domestic time limits, consult on interpretation or application issues, communicate directly, and, if needed, convene a Commission of representatives to reach agreement.</description>
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