Announcement of the State Taxation Administration on the Entry into Force and Implementation of the Fourth Protocol to the Arrangement between the Mainland and the Macao Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Tax Evasion

This announcement confirms that the Fourth Protocol to the double taxation avoidance arrangement between Mainland China and Macao has entered into force on May 14, 2020, with specific provisions applying to income paid on or after that date and other provisions applying to tax years beginning on or after January 1, 2021.