{"version":"1.0","provider_name":"\u5927\u534e\u56fd\u9645 (\u9999\u6e2f)","provider_url":"https:\/\/www.moore.hk\/zh","title":"Hong Kong Government Proposes Changes on the Foreign Source Income Exemption Regime for Passive Inco","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"VGLK6pZ8sg\"><a href=\"https:\/\/www.moore.hk\/zh\/news\/hong-kong-government-proposes-changes-on-the-forei\/\">\u9999\u6e2f\u653f\u5e9c\u5efa\u8bae\u4fee\u8ba2\u6e90\u81ea\u5916\u5730\u6536\u5165\u8c41\u514d\u5f81\u7a0e\u673a\u5236<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.moore.hk\/zh\/news\/hong-kong-government-proposes-changes-on-the-forei\/embed\/#?secret=VGLK6pZ8sg\" width=\"600\" height=\"338\" title=\"\u300a Hong Kong Government Proposes Changes on the Foreign Source Income Exemption Regime for Passive Income \u300b\u2014Moore Hong Kong\" data-secret=\"VGLK6pZ8sg\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\" data-no-translation-title=\"\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.moore.hk\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>","thumbnail_url":"https:\/\/www.moore.hk\/wp-content\/uploads\/sites\/7\/2025\/12\/pexels-towfiqu-barbhuiya-11899617-scaled.jpg","thumbnail_width":2560,"thumbnail_height":1707,"description":"In October 2021, the EU included Hong Kong on the watchlist of non-cooperative jurisdictions for tax purposes.\u00a0 The EU is of the view that the FSIE regime in Hong Kong may result in double non-taxation for offshore passive income as it does not require any conditions on the recipient entities or requirement of substantial economic presence in Hong Kong.\u00a0If Hong Kong does not address the concern of the EU timely, it will be blacklisted by the EU for tax purposes.\u00a0 Hong Kong-based entities may face defensive measures by the EU member states in the tax area."}