Announcement of the State Administration of Taxation on the Clarification of the Tax Arrangement Clauses by the Competent Tax Authorities of the Mainland and Macao

Announcement of the State Administration of Taxation on the Clarification of the Tax Arrangement Clauses by the Competent Tax Authorities of the Mainland and Macao

Announcement of the State Administration of Taxation [2014] No.68

December 18, 2014

In June 2014, the representatives from the competent tax authorities of the Mainland China negotiated with the representatives from the competent tax authorities of Macao regarding the understanding and implementation of relevant terms and conditions in the Arrangement between the Mainland China 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 "Arrangement").
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