Taxation Macau

Macao Master Tax Guide 2010/11, 5th Edition

By Ernst & Young
CCH Hong Kong November 2010

Specifications

ISBN-13
9789881934758
Publisher
CCH Hong Kong
Publication
November 2010
Format
Paperback , 350 pages
Jurisdiction
Macau ? Countri(es) for reference only

Details

This publication is a handy desktop reference book and provides comprehensive explanation of Macao taxation laws. The main types of taxation in Macao are explored with attention being paid to matters ranging from liability to tax, to tax incentives and exemptions, assessment, objection and appeal.
 
Features & Benefits

  • Provides readers with a better understanding on the business environment and infrastructure of Macao, requirements for setting up a business in Macao, as well as the main taxes that will be applicable to them if they work in Macao or have an operation set up in Macao
  • The 5th Edition 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
  • Worked examples that illustrate the law in practice

 

Table of Contents

  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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