Marzio Morgante has been practicing in Hong Kong since 2009. In 2014, Marzio established Asian Tax Advisory, assisting some of the most important European companies in expanding their operations in Asia. He is a member of the Tax Consultants Register of Milan and of the Italian Register of Statutory Auditors. In 2009 he received an LL.M. in International Tax Law from Leiden University. His practice includes tax treaties, EC tax law, Italian tax law, Hong Kong tax regulations, cross-border corporate reorganizations, tax planning for corporations and individuals.
Hong Kong adopts a territorial source system. Only income from employment arising in or derived from Hong Kong would be… (...)
Despite the recent enactment of the revised foreign-sourced income exemption (“FSIE”) regime, Hong Kong remains on the EU grey list… (...)
The Inland Revenue (Amendment) (Taxation on Specified Foreign-sourced Income) Bill 2022 (the Amendment Bill) was gazetted on 28 October 2022… (...)