The MLI introduces minimum standards to improve the effectiveness of the mutual agreement procedure (MAP). Covered bilateral tax agreements between two signatories to the MLI will automatically be amended to allow a taxpayer to present a case to the competent authority of either contracting state within three years from the first notification of the action resulting in taxation which was imposed in contravention of the provisions of the covered tax agreement, if they did not already contain such provisions on dispute resolution. The MAP requires parties to endeavour to resolve the dispute, but it does not provide any means of ensuring that a resolution will be reached. This is a perceived shortfall of the MAP which is addressed by Part VI of the MLI, which allows governments to commit to mandatory binding arbitration. If countries have opted for mandatory binding arbitration, unresolved MAP cases are submitted to an independent arbitrator for resolution. The arbitrator's decision is binding.