cONTINUE rEADING
On 30TH May 2013 Malta and Macau (the Special Administrative Region of China) have concluded the Agreement Concerning the Exchange of Information on Tax Matters (TIEA). It regulates, among others, exchange of information upon request and tax examinations abroad. The TIEA included all standard means to ensure that due process was followed in tax information requests to both countries respectively, including, for example, provisions to protect confidentiality of information. The agreement awaits ratification.
