Macau SAR

Corporate - Group taxation

Last reviewed - 28 July 2020

There is no provision for group taxation in Macau SAR.

Transfer pricing

There is no transfer pricing provision in the Macau tax regime.

Thin capitalisation

There is no thin capitalisation provision in the Macau tax regime.

Controlled foreign companies (CFCs)

There are no CFC rules in the Macau tax regime.