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Macao, Chine


  • 14-April-2022

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Macau, China (Stage 2) - Inclusive Framework on BEPS: Action 14

    Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by Macau, China.

  • 27-July-2020

    English

    Making Dispute Resolution More Effective - MAP Peer Review Report, Macau, China (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer review of the implementation of the Action 14 Minimum Standard by Macau, China.

  • 27-July-2020

    English

    OECD releases stage 1 peer review reports on dispute resolution for Andorra, Bahamas, Bermuda, British Virgin Islands, Cayman Islands, Faroe Islands, Macau (China), Morocco and Tunisia

    The work on BEPS Action 14 continues with today's publication of the ninth round of stage 1 peer review reports. Each report assesses a country's efforts to implement the Action 14 minimum standard as agreed to under the OECD/G20 BEPS Project.

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  • 6-April-2020

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Macau, China 2020 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Macau, China.

  • 15-July-2019

    English

    OECD invites taxpayer input on ninth batch of dispute resolution peer reviews

    The OECD is now gathering input for the Stage 1 peer reviews of Andorra, Anguilla, Bahamas, Bermuda, British Virgin Islands, Cayman Islands, Faroe Islands, Macau (China), Morocco and Tunisia, and invites taxpayers to submit input on specific MAP-related issues by 12 August 2019.

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  • 31-mai-2017

    Français

    Investissement public efficace pour un développement territorial inclusif et durable au Maroc

    La gouvernance de l’investissement public entre les niveaux de gouvernement est un des leviers essentiels pour le développement inclusif et durable des territoires marocains. Un L'atelier s’est tenu à Rabat les 22 et 23 mai 2017 sur le sujet, et a réuni des acteurs clefs de l’investissement public.

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  • 25-novembre-2016

    Français

    Macao (Chine), Maurice et Ukraine adhèrent au Cadre inclusif sur le BEPS

    À la suite de la réunion inaugurale du Cadre inclusif sur le BEPS au Japon, du 30 juin au 1 juillet, et ses réunions régionales, plusieurs pays et territoires rejoignent le Cadre. Macao (Chine), Maurice et Ukraine ont formellement adhéré au nouveau Cadre inclusif, ce qui porte à 90 le nombre total de pays et de juridictions qui y participent sur un pied d'égalité.

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  • 15-December-2011

    English

    Society at a Glance - Asia/Pacific Edition 2011

    Society at a Glance – Asia/Pacific Edition 2011 offers a concise quantitative overview of social trends and policies across Asia/Pacific countries and economies.

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  • 28-juin-2011

    Français

    Éducation : La Corée sort première de la nouvelle enquête PISA de l’OCDE sur la culture numérique

    La Corée occupe la première place du classement de la nouvelle enquête PISA de l’OCDE qui évalue la façon dont les jeunes de 15 ans utilisent les ordinateurs et Internet pour apprendre. Viennent ensuite la Nouvelle-Zélande, l’Australie, le Japon, Hong-Kong – Chine et l’Islande.

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    Also AvailableEgalement disponible(s)

  • 13-August-2009

    English

    Society at a Glance - Asia/Pacific Edition 2009

    Society at a Glance – Asia/Pacific Edition 2009 offers a concise quantitative overview of social trends and policies across Asia-Pacific economies.

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