Types of Commercial Entities Under the current Macao Commercial Code, commercial entities conducting businesses in Macao are categorised into three types: Commercial entities operated in Macao   Natural Person Proprietor Also collectively known as the “Sole Proprietor” under the original Commercial Code of Macao. This business type means that one natural person, using his/her own […]

Macao has served as an important link for the exchanges between Chinese and Western cultures for over 400 years, which has shaped its unique cultural blend and precious historical and cultural heritage, and has laid a solid foundation and favourable conditions for the development of its cultural industry. The Policy Framework for the Development of […]

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Tax Incentives Regime for Financial Leasing Companies Pursuant to Law no. 7/2019 ‘Tax Incentives Regime for Financial Leasing Companies’, tax incentives mainly cover stamp duty and profits tax. Stamp Duty Stamp duty is exempted for business activities including incorporation of financial leasing companies or subsidiaries and increase or addition of capital, financial leasing contracts regarding […]