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29 November 2022 | 12:30-13:30 


HK’s New Foreign-sourced Income

Exemption (FSIE) Regime

Further to the consultation launched by the Hong Kong SAR Government on the proposed FSIE regime in June 2022, the Inland Revenue (Amendment) (Taxation on Specified Foreign-sourced Income) Bill 2022 (the Bill) was gazetted on 28 October 2022. The new FSIE regime would take place with effect from 1 January 2023.

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Event Description

Corporate groups operating in multiple jurisdictions are expected to accrue/receive the specified foreign-sourced income in Hong Kong (i.e. interest, intellectual property income, dividends and disposal gains derived from the sale of an equity interest) that would be covered by the FSIE regime where tax exemption would continue to be available if certain conditions are met.

The Bill is more than 70 pages long, making it one of the most significant amendments to the Inland Revenue Ordinance (IRO). As part of a follow-up to the webinar held in August 2022, KPMG speakers will provide an update and an overview of the Bill, together with the administrative guidance that the IRD has published. They will also share their views on practical considerations to prepare yourself to embrace the new era of Hong Kong taxation.​

Event Details

Where: Online, Zoom link to be sent out the day before the webinar

Format: 45 min panel discussion, 15 min Q&A 


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Anita Tsang

Tax Director

KPMG China

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Eugene Yeung

Tax Partner

KPMG China

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