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                                    Macau, China


                                  1. 15-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.
                                  2. 6-April-2020

                                    English

                                  3. 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.

                                  4. 25-November-2016

                                    English

                                    Macau (China), Mauritius and Ukraine join the Inclusive Framework on BEPS

                                    Following the first meeting of the Inclusive Framework on BEPS in Japan, on 30 June-1 July, and recent regional meetings, more countries and jurisdictions are joining the framework. The Inclusive Framework on BEPS welcomed Macau (China), Mauritius and Ukraine bringing to 90 the total number of countries and jurisdictions participating on an equal footing in the Project.

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                                  5. 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.

                                  6. 28-June-2011

                                    English

                                    Education: Korea tops new OECD PISA survey of digital literacy

                                    Korea tops a new OECD PISA survey that tests how 15-year olds use computers and the Internet to learn. The next best performers were New Zealand, Australia, Japan, Hong-Kong China and Iceland.

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                                  7. 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.

                                  8. 13-August-2009

                                    English

                                    OECD reveals evolving social trends in Asia-Pacific

                                    Society at a Glance - Asia/Pacific Edition 2009 looks at social trends and policy developments in Asia-Pacific countries, using indicators similar to those in OECD’s recently published Society at a Glance 2009 (focused on OECD economies).

                                  9. 23-March-2009

                                    English

                                    Macao, China announces plans to implement OECD standards

                                    The OECD welcomed an announcement by Macao, China that it intends to implement the OECD standards on transparency and exchange of information for tax purposes.

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                                  10. 17-August-2004

                                    English

                                    Macao-China - PISA

                                    Summary of Macao-China's participation in PISA

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