Macao Master Tax Guide 2012/13 (6th Edition)

This publication is a handy desktop reference book and provides a 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, assessments, objections and appeals.

Key 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 Macao Master Tax Guide 2012/13 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
• Worked examples that illustrate the law in practice