Tax and Accounting

AREA: ASIA

Bound Book

Price 18,900yen (19,845yen included tax)

Pub. November 2010

Membership Benefit: 20% discount applied

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

Key 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.
Key Features:

• 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

Contents Includes

• Overview of Macao Infrastructure and Business Environment
• Setting up a Business in Macao
• Introduction to Macao Taxes
• Complementary Tax
• Professional Tax
• Property Tax
• Industrial Tax
• Franchise Tax
• Stamp Duty
• Excise Tax
• Tourism Tax
• Motor Vehicle Tax
• Depreciation and Amortisation
• Preferential Treatment and Other Incentives

マカオ税法