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Update on Hong Kong's refined foreign-sourced passive income taxation regime

Corporate Tax | 08/01/2024

On 23 December 2022, an amendment ordinance was enacted to reform the city's foreign-sourced passive income tax regime ("FSIE"). On 8 December 2023, another amendment ordinance was gazetted to refine the FSIE regime to match the updated FSIE Guidance promulgated by the European Union ("Refined FSIE Regime"). 

In this briefing note, we have summarised the main changes introduced under this Refined FSIE Regime.

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