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《内地和澳门特别行政区关于对所得避免双重征税和防止偷漏税的安排》第三议定书（以下简称“议定书”）已于2016年7月19日在北京正式签署。双方已完成议定书生效所必需的各自法律程序。根据议定书第四条规定，议定书自2016年12月12日起生效执行。 议定书文本已在国家税务总局网站发布。 特此公告。<br>
2016年12月29日
Record · chinatax
ACC. 900063687
Announcement of the State Taxation Administration on the Entry into Force and Implementation of the Third 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
国家税务总局关于《内地和澳门特别行政区关于对所得避免双重征税和防止偷漏税的安排》第三议定书生效执行的公告
Issuer
—
Date
2016-12-29
Instrument
announcement
Cited by
2
This announcement confirms that the Third Protocol to the tax arrangement between Mainland China and Macao has entered into force on December 12, 2016, following the completion of necessary legal procedures by both parties.