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Enactment of Macao's New Tax Code: Transfer Pricing & Other New Tax Rules
On 16 December 2024, the legislative assembly of Macao passed the bill for approval of the Tax Code after detailed discussions and voting. Structurally, the Bill is divided into two parts:
I. The Approval Law of the Tax Code (twenty-nine articles); and
II. The main body of the Tax Code (three hundred and twelve articles)
The Approval Law of the Tax Code (Part I) primarily focuses on revising and adapting the existing tax regulations in Macao, which includes modifications and updates to specific articles of the legislation such as the Industrial Tax Regulation, Professional Tax Regulation, and Complementary Tax Regulation. The main body of the Tax Code (Part II) establishes a unified foundation of tax concepts, taxing principles, and regulations that govern the tax legislative framework and integrated with the legal framework of Macao.
In this Dbriefs webcast, our Deloitte tax experts highlighted and interpreted the key points of the Macao Tax Code that have garnered attention from the industry and provided an analysis on the new regulations and their implications.
(Live Presentation was aired on 8 April 2025)
Click the icon below to watch.
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By Deloitte Dbriefs Asia PacificOn 16 December 2024, the legislative assembly of Macao passed the bill for approval of the Tax Code after detailed discussions and voting. Structurally, the Bill is divided into two parts:
I. The Approval Law of the Tax Code (twenty-nine articles); and
II. The main body of the Tax Code (three hundred and twelve articles)
The Approval Law of the Tax Code (Part I) primarily focuses on revising and adapting the existing tax regulations in Macao, which includes modifications and updates to specific articles of the legislation such as the Industrial Tax Regulation, Professional Tax Regulation, and Complementary Tax Regulation. The main body of the Tax Code (Part II) establishes a unified foundation of tax concepts, taxing principles, and regulations that govern the tax legislative framework and integrated with the legal framework of Macao.
In this Dbriefs webcast, our Deloitte tax experts highlighted and interpreted the key points of the Macao Tax Code that have garnered attention from the industry and provided an analysis on the new regulations and their implications.
(Live Presentation was aired on 8 April 2025)
Click the icon below to watch.