Macau, China
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This report reflects the outcome of the Stage 1 peer review of the implementation of the Action 14 Minimum Standard by Macau, China.
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This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Macau, China.
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This report contains the “Phase 2: Implementation of the Standards in Practice” review, as well as revised version of the “Phase 1: Legal and Regulatory Framework review” already released for Macao, China.
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This publication reviews the quality of Macao, China's legal and regulatory framework for the exchange of information for tax purposes.
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Macao, China’s legal system is largely based on the continental civil law system. Its criminal bribery offences have not been externally reviewed. The UNCAC applies to Macao, China by reason of P.R. China’s ratification. Macao, China has been a ...
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