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m agai stands for Mutual Agreement Procedure, which is a mechanism used by tax authorities of two countries to resolve disputes regarding the application of tax treaties.
Taxpayers who are facing tax disputes related to the application of tax treaties between two countries are required to file m agai.
m agai can be filled out by submitting a request for mutual agreement procedure to the tax authorities of the countries involved in the dispute.
The purpose of m agai is to resolve disputes regarding the application of tax treaties and to avoid double taxation.
m agai must include details of the tax dispute, relevant tax treaty provisions, specific facts and figures related to the case.
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