The Hong Kong Inland Revenue Department has announced the Inland Revenue (Amendment) (Disposal Gain by Holder of Qualifying Equity Interests) Bill 2023, which provides for the introduction of a tax certainty enhancement scheme to provide greater certainty of the non-taxation of onshore gains on the disposal of equity interests that are of a capital nature.
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Gazettal of Inland Revenue (Amendment) (Disposal Gain by Holder of Qualifying Equity Interests) Bill 2023
The Inland Revenue (Ame…