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Macao

 
Article 1 : Object and scope of the agreement
Article 2 : Jurisdiction
Article 3 : Taxes covered
Article 4 : Definitions
Article 5 : Exchange of information upon request
Article 6 : Tax examinations abroad
Article 7 : Possibility of declining a request for information
Article 8 : Confidentiality
Article 9 : Costs
Article 10 : Implementation legislation
Article 11 : Language
Article 12 : Mutual agreement procedure
Article 13 : Entry into force
Article 14 : Termination
 
 
 
 
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