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COVER SHEET 1 5 2 6 6 1 SEC Registration Number C I T Y & L A N D D E V E L O P E R S, I N C. (Company s Full Name) 1 5 6 H. V. D E L A C O S T A S T., S A L C E D O V I L L A G E, M A K A T I C I
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Maka stands for Mutual Agreement Procedure.
Multinational enterprises (MNEs) who are engaged in cross-border transactions and are facing double taxation issues are required to file Maka.
Maka can be filled out by submitting a formal request to the tax authorities of the countries involved in the double taxation issue.
The purpose of Maka is to resolve disputes between tax authorities of different countries regarding the interpretation or application of tax treaties.
Information regarding the taxpayer, the tax authorities involved, the nature of the dispute, the specific articles of the tax treaty in question, and any proposed resolution must be reported on Maka.
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