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Macao Master Tax Guide 2015/16 (7th Edition)

Macao Master Tax Guide 2015/16 (7th Edition)

Author: Ernst & Young
Publisher: Wolters Kluwer (HK) (formerly CCH)
ISBN: 9789881395542
Published In: April 2016
Format: Paperback + eBook , 302 pages
Jurisdiction: Macau ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents
Author

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The Macao Master Tax Guide 2015/2016 offers a thorough discussion on Macao taxation law for taxpayers, practitioners and students. The book explores the main direct taxes (i.e. complementary tax, professional tax and property tax), and indirect taxes in Macao (including tourism tax, stamp duty and excise tax), and topics like tax liability obligations, and other procedural matters are detailed in the process. The Guide fulfils a valuable commercial need in assessing the start-up and ongoing taxation status of these companies, including registration and filing obligations.

In addition to the continuation of tax exemptions previously introduced, the Macao SAR Government also brought new temporary exemptions and tax incentives into operation. Like previous editions, these exemptions are accompanied by worked examples to illustrate their operation.

Since 2002, as a stimulus to attract more businesses to invest in Macao, the Macao SAR Government announced a series of preferential tax treatments and incentives have been granted and published at the end of eat year. The latest preferential tax treatments and incentives granted by the Macao SAR Government have been highlighted.

Key Features:

In addition to the continuation of tax exemptions previously introduced, the Macao SAR Government also brought new temporary exemptions and tax incentives into operation. Like previous editions, these exemptions are accompanied by worked examples to illustrate their operation.

As all tax laws in Macao are stated in Chinese and Portuguese, the Macao Master Tax Guide 2015/2016 is the first comprehensive English version of the taxation landscape in Macao.
- The Macao Master Tax Guide 2015/16 is updated by Ernst & Young as the Consultant Author.
- Examines the main types of direct taxes (including complementary tax, professional tax, property tax) and indirect taxes (including stamp duty, tourism tax, excise tax) imposed in Macao
- Other information, such as the business environment and infrastructure of Macao, setting up a business in Macao, are covered
- Covers the latest tax incentives following the annual budget announcements
- Covers the latest change on the motor vehicle tax.
1. Overview of Macao Infrastructure and Business Environment
2. Setting up a Business in Macao
3. Introduction to Macao Taxes
4. Complementary Tax
5. Professional Tax
6. Property Tax
7. Industrial Tax
8. Franchise Tax
9. Stamp Duty
10. Excise Tax
11. Tourism Tax
12. Motor Vehicle Tax
13. Depreciation and Amortisation
14. Preferential Treatment and Other Incentives
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