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Macau promulgates new tax law with rules on transfer pricing, tax agents and limitations periods

|Tax Alerts, Legislation & Policy, Na ...

  • A recently enacted law in Macau includes new transfer pricing regulations and advance pricing arrangements, establishes limitations periods for tax debts and provides rules regarding when taxpayers must engage tax agents in Macau.
  • Multinational entities with interests in Macau should review the new law and be ready to comply by its 1 January 2026 effective date.
 

Executive summary

On 30 December…

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