Macau (China)

Overview of CbC reporting requirements

First reporting fiscal year: Commencing on or after 1 January 2019

Consolidated group revenue threshold: MOP 7 billion

Filing deadline: 12 months following the end of the reporting fiscal year

Local filing required: No

Surrogate parent entity filing permitted: No

First review of the domestic legal framework: 2019/2020

Summary of recommendations

Area of implementation

Recommendations for improvement

Domestic legal and administrative framework

None.

Exchange of information framework

None.

Appropriate use

Not reviewed.

The domestic legal and administrative framework

Macau confirms that its rules have not changed and continue to be applied effectively. Macau continues to meet all terms of reference.

The exchange of information framework

Macau confirms that its rules have not changed and continue to be applied effectively. Macau continues to meet all terms of reference.

Appropriate use of CbC reports

Macau has notified as a non-reciprocal jurisdiction and, as such, will not receive CbC reports submitted to tax authorities in other jurisdictions, and will not apply local filing. It is therefore not necessary for this peer review evaluation to reach any conclusions with respect to Macau’s compliance with the terms of reference on appropriate use.

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