Taxation of international executives
Are there special residency considerations for short-term assignments?
A non-resident is considered to be working illegally in Macau under the following circumstances:
A non-resident working in Macau that provides instructional, technical,quality control, or business supervisory service is allowed only to stay continuously for a maximum of 45 days in every 6 consecutive months.
Are there special payroll considerations for short-term assignments?
What income will be taxed during short-term assignments?
Salary, bonus, and all types of allowances.
Are there any additional considerations that should be considered before initiating a short-term assignment in Macau?
© 2017 KPMG, a Macau partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.