Ebook: 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 analyses the implementation of the international standard of transparency and exchange of information on request in Macau (China) on the second round of peer reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum). It assesses both the legal and regulatory framework in force as of 3 January 2020 and the practical implementation of this framework against the 2016 Terms of Reference, including in respect of exchange of information (EOI) requests received and sent during the review period from 1 October 2014 to 30 September 2017.