{"id":1207,"date":"2023-02-02T11:18:00","date_gmt":"2023-02-02T10:18:00","guid":{"rendered":"http:\/\/ahhjgrk.cluster028.hosting.ovh.net\/?p=1207"},"modified":"2024-01-11T10:11:44","modified_gmt":"2024-01-11T09:11:44","slug":"hong-kong-proposition-pour-mieux-definir-lexemption-fiscale-des-revenus-etrangers-foreign-source-income-exemption-fsie","status":"publish","type":"post","link":"http:\/\/www.serval-associes.eu\/en\/hong-kong-proposition-pour-mieux-definir-lexemption-fiscale-des-revenus-etrangers-foreign-source-income-exemption-fsie\/","title":{"rendered":"Hong Kong: proposal to better define foreign source income exemption (FSIE)"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1207\" class=\"elementor elementor-1207\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2a9ef6e8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2a9ef6e8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7aa63e5f\" data-id=\"7aa63e5f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-72a0a87b elementor-widget elementor-widget-text-editor\" data-id=\"72a0a87b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.15.0 - 20-08-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<!-- wp:paragraph -->\n<p>The objective of the proposal is to address EU concerns regarding the tax exemption of passive offshore income in Hong Kong. In order to avoid double non-taxation of such income, the Hong Kong Government proposes to treat the following 4 types of passive offshore income as deemed to arise in Hong Kong and taxable for income tax purposes in certain circumstances:<br>1. Interest income<br>2. Income from intellectual property<br>3. Dividends<br>4. Capital gains on disposal of shares \/ holdings<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Audit Serval Group, with offices on three continents (Europe, Asia and America), supports French and European companies in their international development. In addition to its recognised skills in auditing and accounting support, Groupe Audit Serval provides its clients and prospective clients with educational tools of the highest technical quality.<br>These brochures, regularly produced by the firm's international subsidiaries, are available to all companies wishing to gain a better understanding of the business environment in the countries in which they operate or wish to set up.<br>You can request these brochures free of charge by clicking on \"Order this publication\".<\/p>\n<!-- \/wp:paragraph -->\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-686d4c3 e-flex e-con-boxed e-con\" data-id=\"686d4c3\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7fa3c4a elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"7fa3c4a\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"http:\/\/ahhjgrk.cluster028.hosting.ovh.net\/index.php\/contact\/\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon elementor-align-icon-right\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-arrow-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"elementor-button-text\">CONTACT-US<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>The aim of the proposal is to respond to the EU's concerns regarding the tax exemption of companies...<\/p>","protected":false},"author":4,"featured_media":987,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"footnotes":""},"categories":[14,20],"tags":[],"class_list":["post-1207","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publication","category-taxes-asia"],"_links":{"self":[{"href":"http:\/\/www.serval-associes.eu\/en\/wp-json\/wp\/v2\/posts\/1207","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.serval-associes.eu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.serval-associes.eu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.serval-associes.eu\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"http:\/\/www.serval-associes.eu\/en\/wp-json\/wp\/v2\/comments?post=1207"}],"version-history":[{"count":7,"href":"http:\/\/www.serval-associes.eu\/en\/wp-json\/wp\/v2\/posts\/1207\/revisions"}],"predecessor-version":[{"id":1625,"href":"http:\/\/www.serval-associes.eu\/en\/wp-json\/wp\/v2\/posts\/1207\/revisions\/1625"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/www.serval-associes.eu\/en\/wp-json\/wp\/v2\/media\/987"}],"wp:attachment":[{"href":"http:\/\/www.serval-associes.eu\/en\/wp-json\/wp\/v2\/media?parent=1207"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.serval-associes.eu\/en\/wp-json\/wp\/v2\/categories?post=1207"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.serval-associes.eu\/en\/wp-json\/wp\/v2\/tags?post=1207"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}