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Macau: Portuguese - speaking platform for access to China and Asia
A few months before 20 December 1999, when Macau became a special administrative region within the People’s Republic of China, the governments of Portugal and Macau - which, for the purposes of the agreement, includes the peninsula of Macau and the islands of Taipa and Coloane - signed an agreement to avoid double taxation and to prevent tax evasion in the area of income tax. The agreement, which was signed in Macau on 28 September 1999 and came into force retroactively as from 1 January 1999, closely follows the Organisation for Economic Co-operation and Development’s (OECD’s) model.
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