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News & Analysis

Macau SAR: Macau’s tax settings upgrade

10 January 2025 by Riquito Advogados - Macau SAR

After the establishment of the Macau Special Administrative Region (SAR) in 1999, much debate arose in Macau's courts, particularly regarding the statute of limitations for tax claims and the subsidiary liability of administrators for corporate tax debts. This debate focused on whether the provisions of the 1950 Tax Enforcement Code remained temporarily in force within Macau SAR’s legal framework or if were repealed under the Basic Law, as no Tax Code or General Tax Law has been approved in Macau since its establishment.

News & Analysis

IFLR1000 Women Leaders 2020 - Asia-Pacific

16 June 2020 by Ben Naylor

View profiles for, and interviews with, Women Leaders based in Asia-Pacific

News & Analysis

Macau: Public procurement rules under revision

26 February 2019 by Riquito Advogados

Macau: Public procurement rules under revision

News & Analysis

A new lease of life: Regulatory reform in Macau

12 November 2018 by Frederico Rato, Pedro Cortés and José Filipe Salreta

Frederico Rato, Pedro Cortés and José Filipe Salreta of Rato Ling Lei & Cortés in Macau explain proposed changes to regulations governing financial leasing companies

News & Analysis

Macanese firm Rato Ling Lei & Cortés opens in Portugal

06 September 2017 by Adam Majeed

Latest move part of firm’s expansion strategy in a bid to attract Portuguese clients

News & Analysis

Deal round-up - December 2016

12 January 2017 by IFLR1000 reporters

IFLR1000's selection of the most important transactions from December 2016

News & Analysis

The changes to the Law on External Trade in Macau

12 October 2016 by Frederico Rato, Pedro Cortés and José Filipe Salreta

Frederico Rato, Pedro Cortés and José Filipe Salreta of Rato Ling Lei & Cortés – Advogados in Macau look at the Law on External Trade

News & Analysis

Big trouble in little China - The challenges facing Macau’s legal market

01 March 2016 by Adam Majeed

IFLR1000 Asia-Pacific Editor Adam Majeed looks at the challenges and idiosyncrasies of the Macau legal market.

News & Analysis

Doing business in Macau

04 January 2016 by Pedro Cortés and Marta Mourão

Pedro Cortés and Marta Mourão of Rato Ling Lei & Cortés - Advogados provide an introduction to the jurisdiction

News & Analysis

The amendment of the MSAR Commercial Code and the elimination of bearer shares

09 October 2015 by Frederico Rato, Pedro Cortés and José Filipe Salreta

Frederico Rato, Pedro Cortés and José Filipe Salreta of Rato Ling Lei & Cortés – Advogados look at the changes to the MSAR Commercial Code