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Hong Kong launches consultation to revise foreign-sourced disposal gain rule

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

  • Hong Kong's refined foreign-sourced income exemption regime will be further revised to expand the scope of disposal gains in more asset classes.
  • Specific exemptions, intra-group relief and transitional measures are under consideration.
  • Multinational enterprises should review their Hong Kong asset profile to assess potential tax implications.

Executive summary

Hong Kong issued a consultation paper on the further revision of the foreign-sourced income exemption (FSIE) regime regarding disposal gains. …

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