Announcement of the State Taxation Administration on the Effectiveness and Implementation of the Fourth Protocol to the Arrangement between the Chinese 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 of the State Taxation Administration on the Effectiveness and Implementation of the Fourth Protocol to the Arrangement between the Chinese 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 of the State Taxation Administration on the Effectiveness and Implementation of the Fourth Protocol to the Arrangement between the Chinese 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 of the State Taxation Administration [2020] No.11
May 25, 2020
The Announcement on the Effectiveness and Implementation of the Fourth Protocol to the Arrangement between the Chinese 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 "Fourth Protocol") is officially signed in Macao on November 28, 2019. The Chinese mainland and the Macao Special Administrative Region have completed their respective internal legal procedures necessary for the entry into force of the Fourth Protocol. The Fourth Protocol shall come into force on May 14, 2020, as stipulated. The provisions of Article 6 thereof shall apply to income paid on or after May 14, 2020, while the provisions of other articles shall apply to income derived in the taxable years beginning on or after January 1, 2021.
The text of the Fourth Protocol has been published on the website of the State Taxation Administration.
This Announcement is hereby given.
......
Announcement of the State Taxation Administration [2020] No.11
May 25, 2020
The Announcement on the Effectiveness and Implementation of the Fourth Protocol to the Arrangement between the Chinese 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 "Fourth Protocol") is officially signed in Macao on November 28, 2019. The Chinese mainland and the Macao Special Administrative Region have completed their respective internal legal procedures necessary for the entry into force of the Fourth Protocol. The Fourth Protocol shall come into force on May 14, 2020, as stipulated. The provisions of Article 6 thereof shall apply to income paid on or after May 14, 2020, while the provisions of other articles shall apply to income derived in the taxable years beginning on or after January 1, 2021.
The text of the Fourth Protocol has been published on the website of the State Taxation Administration.
This Announcement is hereby given.
......