Implementation of the Protocol III to the Arrangement between Mainland and Macao for the Avoidance of Double Taxation
2018-07-19 1329
· Document Number：Announcement No. 89 [2016] of the State Administration of Taxation
· Area of Law： Foreign Affairs Taxation
· Level of Authority： Departmental Regulatory Documents
· Date issued：12-29-2016
· Effective Date：12-12-2016
· Status： Effective
· Issuing Authority： State Administration of Taxation
Announcement of the State Administration of Taxation on the Entry into Force and Implementation of the Protocol III to the Arrangement between the Mainland and the Macao Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
(Announcement No. 89 [2016] of the State Administration of Taxation)
The Protocol III to the Arrangement between the Mainland and the Macao Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income (hereinafter referred to as the “Protocol”) was formally signed in Beijing on July 19, 2016. The both sides have completed the required domestic legal procedures for the entry into force of the Agreement. The Agreement have come into force on December 12, 2016 in accordance with Article 4 of the Protocol.
The texts of the Agreement are available on the website of the State Administration of Taxation.
State Administration of Taxation
December 29, 2016
