《2022年稅務(修訂)(指明外地收入徵稅)條例》(以下簡稱「《修訂條例》」)於今(2023)年1月1日起生效。 在新FSIE制度下,於香港經營行業、專業或業務的跨國企業實體,其在香港所收取之特定海外所得(即利息、股利、處分股權產生之資本利得和智慧財產權收入)皆將被視為香港來源所得,須被徵收香港利得稅(Profits Tax)。
, this tax exemption treatment is set to expire on 31st december 2023, i.e., by the end of this year. this will result in a significant cost increase for all employers of foreign nationals with regard to the above-mention...
RPT-Fitch: Foreign Tax Exemption Can Disguise US Multinational Risks(The following statement was released by the rating agency)
In case of tax exemption or concession enjoyed in the foreign country then the return must be accompanied by A declaration that the foreign country has exempted the foreign income from tax because of substantive business activities carried on by the company in that country; and ...
1Inland Revenue (Amendment) (Taxation on Foreign-sourced Disposal Gains) Bill 2023 2 Please refer to ourHong Kong Tax Newsflash Issue 174,Issue 177andIssue 192for the background and details. Tax Newsflashis published for the clients and professionals of Deloitte Touche Tohmatsu. The...
2. Participation exemption (additional pathway for dividends and disposal gains) 3. Nexus requirement (for IP income) Where no exemption applies, double taxation relief is available. For details of the FSIE regime, please refer to oursummary diagram,Hong Kong Tax Analysis Issue H110/2022,Hong...
BEIJING, Dec. 28 (Xinhua) -- China's Ministry of Finance (MOF) said Thursday it will exempt foreign companies from paying provisional withholding income tax on profits they re-invest in the country. The news comes as the Chinese government is moving to attract foreign investors after a host...
Foreign income tax exemption for temporary residents 来自 EBSCO 喜欢 0 阅读量: 16 作者: P Haggstrom 摘要: The article reports on the proposed amendments to the treatment of foreign income derived by temporary residents in Australia. The previous law considered temporary residents as residents ...
"Tax policy is an important factor in investment decisions, but it is not necessarily a decisive one," he said. "Economic stability, market potential and business environment of the target country are also important factors for investors to consider." ...
If you qualify for an exemption, claim the tax credit directly onForm 1040.6 If you claim the foreign earned income exclusion and/or the foreign housing exclusion, you can't take a foreign tax credit for taxes on the income you excluded (or could have excluded). If you do, the IRS coul...