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What is FSIE?

Who will be covered?

^ Excludes interest, dividends or non-IP disposal gains derived by
(1)regulated financial entities from a regulated business; or
(2)entities eligible for preferential tax regimes in HK

* Adequate number of qualified employees in HK to carry out specified economic activities
* Adequate amount of operating expenditures in HK for carrying out specified economic activities
* Reduced substantial activities test for “pure equity holding entity” (PEHE)
* Permissible outsourcing of the relevant activities conducted in HK

Questions you may now have?

  • Are you covered?
  • Do you earn the subject income?
  • Do any of the exemptions apply?
  • What options are there to minimise the impact?
  • How do you manage any risks?

How can we help?

  • Planning and assessment
  • Implementation
  • On-going compliance

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