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Hong Kong proposes safe harbor rules for onshore equity disposal gain

|Tax Alerts, Legislation & Policy, Na ...|Hong Kong
Hong Kong

  • Hong Kong proposes safe harbor rules for onshore equity disposal gain to enhance tax certainty.
  • The related legislative amendments are expected to be enacted later in 2023 with effect from 1 January 2024.
  • Multinational enterprises may consider how best to structure an equity disposal transaction in light of the proposed safe harbor rules.

Executive summary

Hong Kong issued a consultation paper regardi…

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