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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 2 of DTAA: Macao and Macao SAR to Exchange Information, No Matter Residency or Location, with Certain Limitations.</h1> Article 2 of the Double Tax Avoidance Agreement (DTAA) between Macao and Macao SAR addresses the exchange of information. It mandates that information should be exchanged irrespective of the residency of the person involved or the location of the information. However, a requested party is not required to provide information that is not held by its authorities or within the possession or control of individuals under its jurisdiction.
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