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Hong Kong introduces bill to refine its foreign source income exemption regime

|Tax Alerts, Legislation & Policy, National/Federal Taxation|Hong Kong
Hong Kong

  • The Hong Kong Government introduced a bill on the proposed refinement of the foreign source income exemption (FSIE) regime (the Bill) which is expected to be effective from 1 January 2023.

  • This Alert highlights the key features of the Bill, with specific reference to the administrative guidance published by the Hong Kong Tax Authority regarding the FSIE regime.

  • Multinational enterprises (MNEs) should review their Hong Kong holding, financing and intellectual property (IP) structures to assess the …

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