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Hong Kong FSIE: What Does It Cover?
Hong Kong FSIE: What Does It Cover?Hong Kong's Foreign-Sourced Income Exemption (FSIE) regime applies to specified foreign-sourced income received in Hong Kong by qualifying multinational enterprise (MNE) entities.The regime commenced on 1 January 2023, initially covering foreign-sourced interest, dividends, intellectual property income, and equity-interest disposal gains. From 1 January 2024, the scope of foreign-sourced disposal gains was expanded to cover all types of property, not just equity interests.🇭🇰 1️⃣ What Income Does FSIE Cover?The regime covers specified foreign-sourced income…
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