Macao, China

Macao, China has exchange of information relationships with 21 jurisdictions through 5 DTCs and 16 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Argentina TIEA  5 Sep 2014  2014-09-05 6 Nov 2015  2015-11-06 Unreviewed Yes
Sweden TIEA  29 Apr 2011  2011-04-29 15 Jan 2015  2015-01-15 Yes Yes
Denmark TIEA  29 Apr 2011  2011-04-29 15 Oct 2011  2011-10-15 Yes Yes
Cape Verde DTC  15 Nov 2010  2010-11-15 25 Nov 2012  2012-11-25 No Yes
Guernsey TIEA  3 Sep 2014  2014-09-03 26 Apr 2015  2015-04-26 Yes Yes
Iceland TIEA  29 Apr 2011  2011-04-29 20 Jan 2012  2012-01-20 Yes Yes
Malta TIEA  30 May 2013  2013-05-30 not yet in force  1900-01-01 Yes Yes
Jamaica TIEA  5 Oct 2012  2012-10-05 not yet in force  1900-01-01 Yes Yes
Belgium DTC  19 Jun 2006  2006-06-19 not yet in force  1900-01-01 Yes No
China DTC  15 Jul 2009  2009-07-15 15 Sep 2010  2010-09-15 Yes Yes
Greenland TIEA  29 Apr 2011  2011-04-29 19 Apr 2012  2012-04-19 Unreviewed Yes
Portugal DTC  28 Sep 1999  1999-09-28 28 Sep 1999  1999-09-28 Yes No
Finland TIEA  29 Apr 2011  2011-04-29 9 Dec 2011  2011-12-09 Yes Yes
Norway TIEA  29 Apr 2011  2011-04-29 18 Dec 2011  2011-12-18 Yes Yes
Mozambique DTC  4 Apr 2007  2007-04-04 11 Jan 2011  2011-01-11 Unreviewed No
India TIEA  3 Jan 2012  2012-01-03 16 Apr 2012  2012-04-16 Yes Yes
Faroe Islands TIEA  29 Apr 2011  2011-04-29 17 Dec 2011  2011-12-17 Unreviewed Yes
Ireland TIEA  12 Sep 2016  2016-09-12 not yet in force  1900-01-01 Unreviewed Yes
Australia TIEA  12 Jul 2011  2011-07-12 20 Jun 2012  2012-06-20 Yes Yes
Japan TIEA  13 Mar 2014  2014-03-13 22 May 2014  2014-05-22 Unreviewed Yes
United Kingdom TIEA  3 Sep 2014  2014-09-03 15 Jan 2015  2015-01-15 Unreviewed Yes