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C×glioma 804 Fayetteville Ave. ARKANSAS (479) 6324110 Alma, Arkansas 72921Fax (479) 6324508050913 Arkansas Department of Environmental Quality Permits Branch, Water Division 5301 North shore Drive North

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Ma stands for Mutual Agreement Procedure, which is a mechanism used by tax authorities of different countries to resolve international tax disputes.

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Taxpayers who are facing double taxation issues resulting from cross-border transactions are required to file for Mutual Agreement Procedure (ma).

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