The Law and Practice of Macau Taxation (Fifth Edition) aims to provide a comprehensive and up-to-date explanation of the major tax laws in Macau.
As the first English language text on the subject covering the most recent tax reform, this book will be a valuable reference for accounting, tax and legal practitioners. It will also undoubtedly be compelling reading for students who are pursuing a higher degree in business administration at the local institutions and those who are undergoing professional training or preparing for qualifying examinations. Researchers of comparative taxation and law may also find this book interesting since materials concerning Macau tax law in the English language is extremely scarce.
All the major direct and indirect taxes currently in force are covered, including Industrial Tax, Professional Tax, Complementary Income Tax, Urban Property Tax, Tourism Tax, Excise Duty, Motor Vehicle Tax, Vehicle License Tax, Stamp Duty and Gaming Tax. The general characteristics, historical evolution, as well as the procedural matters of each type of tax are examined in detail.
Major features of The Law and Practice of Macau Taxation (Fifth Edition)
- Up-to-date discussions incorporating the new regimes of the various taxes
- Re-edited and refined tax statutes for easier understanding
- New practice exercises at professional examination level
- User-friendly English-Chinese-Portuguese glossary