The bill to amend the Inland Revenue Ordinance (Cap.112) in relation to the reform of the foreign-sourced income exemption regime was gazetted on 28 October 2022 and introduced into the Legislative Council on 2 November 2022. The Bill sets out the types of foreign-sourced income that is to be regarded as arising in or derived from Hong Kong, provides relief against double taxation in respect of certain foreign-sourced income and provides for related and transitional matters.
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