Object and scope of the agreement

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Full Text of the Document

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.... information with respect to taxes signed in Macao on the 3rd January, 2012 shall come into force on the 16th day of April, 2012, being the date of receipt of later of the notifications after completion of the procedures as required by the respective laws for the entry into force of this Agreement, in accordance with article 13 of the said Agreement. Now, therefore, in exercise of powers conferre....

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Full Text of the Document

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....ement The competent authorities of the Contracting Parties shall provide assistance through exchange of information that is foreseeably relevant to the administration and enforcement of the internal laws of the Contracting Parties concerning taxes covered by this Agreement. Such information shall include information that is foreseeably relevant to the determination, assessment and collection of s....