Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Macau, China

Recent developments relating to MAP in Macau, China prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Macau, China did not provide the relevant information.

Other developments relating to MAP

• Macau, China did not provide the relevant information.

Latest Action 14 Peer Review report

14 April 2022 - https://doi.org/10.1787/df263845-en

Tax treaty network of Macau, China

• eight treaties, applicable to eight jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: not signed.

Table 1. State of play of Macau, China's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
7	No information	No information

Source: OECD

Macau, China's MAP programme

Organisation of competent authority function

• four persons

• contact persons for MAP requests:

  • Iong Kong Leong, Director Financial Services Bureau Phone number: [phone] | Fax number: [phone] Address: Av. da Praia Grande, Nº 575, 579 e 585, Macau, China.

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Mutual Agreement Procedure Guidelines, June 2021	http://www.dsf.gov.mo/download/tax/E_MAPGuidelines.pdf (Section 4 to be referred to for form and content of a MAP request, including information requirements)
MAP profile	30 June 2021	https://www.oecd.org/tax/dispute/macau-dispute-resolution-profile.pdf

Overview of Macau, China's MAP Statistics for 2022

Macau, China did not report any MAP cases in its 2022 MAP Statistics.

Please refer to https://www.oecd.org/tax/dispute/map-statistics-macau-china.pdf for details with respect to Macau, China's MAP Statistics.