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<h1>Article 5 of DTAA: Macao and Macao SAR Exchange Tax Info, Set Procedures, and Timelines for Requests</h1> Article 5 of the Double Tax Avoidance Agreement (DTAA) between Macao and Macao SAR outlines the procedures for exchanging information upon request. The requested Party must provide information for tax purposes irrespective of its own needs or whether the conduct is criminal under its laws. If necessary, the requested Party must use all relevant measures to gather the required information. Information can include bank records, legal ownership details, and more, except for publicly traded entities unless easily accessible. The requesting Party must provide specific details to demonstrate the relevance of the request. The requested Party must respond promptly, confirming receipt and addressing any deficiencies within 60 days, and provide the information within 90 days or explain any delays or refusals.