FSIE regime draft legislation and guidelines released

Published date: 1 November 2022

The HKICPA's journal A-Plus published an article titled, "FSIE regime draft legislation and guidelines released" authored by our Tax Partners Doris Chik and Jonathan Culver. The Inland Revenue (Amendment) (Taxation on Specified Foreign-sourced Income) Bill 2022 on Hong Kong's foreign-sourced income exemption (FSIE) regime, which was gazetted on October 28 following prolonged negotiations with the European Union and a consultation exercise with various stakeholders, will target to be effective soon from 1 January 2023. If you wish to learn more about the highlights on those key features of the FSIE regime and how it changes the Hong Kong's tax landscape, please click here to view the online version.

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