The Law and Practice of Macau Taxation 5th ed

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)
ü Up-to-date discussions incorporating the new regimes of the various taxes
ü Re-edited and refined tax statutes for easier understanding
ü New practice exercises at professional examination level
ü User-friendly English-Chinese-Portuguese glossary