Perspectives
Foreign source income exemption (FSIE) regime for passive income
Taxcast思享 - Sharing from the 2021 HK Tax Firm of the Year
Crisp video and audio to decipher hot issues in tax and business
Published: 27 August 2022
With the refinements to the FSIE (Foreign Source Income Exemption) regime, there is no doubt that Hong Kong's territorial source principle of taxation will no longer be as "simple" as it used to be. What does the FSIE mean to you? How to figure out the key features of the FSIE and identify the exemption or relief pathways? Deloitte China Tax & Business Advisory Partners Anthony Lau and Jonathan Culver share their observations and recommendations via this episode.
Now FSIE regime is coming soon. Companies should get a better understanding of the key rules, as well as exemption conditions under this new regime. Do take appropriate actions in advance to get prepared and better manage any potential Hong Kong tax risks.
- Anthony
About Taxcast思享
In this ever-changing world, one needs timely insights to make the right decisions with agility. Taxcast思享 is a short video and audio series to share our trustworthy insights on business and tax issues.
Taxcast思享 inspires.
This episode is part of Taxcast 思享 - Sharing from the 2021 HK Tax Firm of the Year, featuring the thoughts and observations on doing business with Hong Kong by Deloitte HK tax professionals.
Deloitte has been awarded as the 2021 Hong Kong Tax Firm of the Year and 2022 Hong Kong Transfer Pricing Firm of the Year by International Tax Review.
Get in touch:
Anthony Lau
International Tax Services Regional Leader, Southern Region
Phone: +852 2852 1082
Email: antlau@deloitte.com.hk
Jonathan Culver
International Tax Services Partner, Southern Region
Phone: +852 2852 6683
Email: joculver@deloitte.com.hk
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