The Inland Revenue (Amendment) (Taxation on Specified Foreign-sourced Income) Bill 2022 (the Amendment Bill) was gazetted on 28 October 2022 to provide a new framework for Hong Kong’s foreign source income exemption (“FSIE”) regime. Under this new regime, certain foreign-sourced income would be deemed taxable in Hong Kong unless exemption applies. Please click on the link below for an overview of this new FSIE regime.
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For more information please contact:
Marzio Morgante
Chartered Accountant, LL.M.
Managing Partner
Email: marzio@atatax.hk
Tel: (852) 3102 1995
Kei Lam
Senior Tax Manager
Email: kei.lam@atatax.hk
Tel: (852) 3102 1995
Rooms 501-2, Wilson House
19-27 Wyndham Street
Central, Hong Kong
