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20230116 Practical interpretation and application of Hong Kong’s foreign-sourced income exemption regime – An update from the IRD

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Programme Code:
20230116
Date:
16 一月 2023 (Monday)
Time:
6:30 pm - 8:00 pm
Speakers:

Mr. Benjamin Chan, JP, Commissioner of Inland Revenue

Language:
Cantonese
Venue:
Live webinar
Proficiency Level:
Intermediate Level
Fee:
$150 - $200
CPD Hours:
1.5
Seat:
300
Event Categories:
,
Application Form:
20230116 enrollment form

Description

The Inland Revenue (Amendment) (Taxation on Specified Foreign-sourced Income) Bill 2022 was passed in December 2022. Upon enactment of the Bill into law, the new foreign-sourced income exemption (FSIE) regime in Hong Kong will take effect from 1 January 2023. The FSIE regime applies to multinational enterprise groups receiving foreign-sourced dividends, gains from sale of equity interest, income from use of intellectual property and interest income in Hong Kong. Under the regime, profits tax exemption will continue to apply for the above mentioned foreign-sourced income if certain conditions are met.

In this webinar, the IRD speaker will:

1. Provide a quick recap of the key features of the FSIE regime;

2. Discuss and clarify various issues on the interpretation and application of the rules under the FSIE regime; and

3. Discuss the technical support provided by the IRD to taxpayers to facilitate compliance.

 

Speaker Profile

Mr. Benjamin Chan, JP, Commissioner of Inland Revenue

Mr. Chan is the Commissioner of Inland Revenue. He joined the Inland Revenue Department (IRD) as an Assistant Assessor in 1998 and was appointed to his current post in October 2024.  During his career with the IRD, Mr. Chan has handled work of different nature including tax assessment, tax audit and investigation, stamp duty, tax appeals, technical research and international taxation.  He is the head of the Hong Kong delegation in treaty negotiations and takes charge of the work relating to BEPS 2.0 and other technical legislative amendments.

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