Two bills were gazetted to further revise Hong Kong's refined foreign-sourced income exemption regime covering asset disposal gains as well as to introduce safe harbor rules for onshore equity disposal gains.The bills are in line with previously introduced proposals but further relax certain requirements and clarify certain provisions.Multinational enterprises will want to review their Hong Kong asset profile to assess potential tax implications.Executive summaryTwo bills were gazetted to move forward implementation of previously announced additional revisions of a foreign-sourced income exemption (FSIE) regime regarding asset disposal gains and safe harbor rules for onshore equity disposal gains. The bills are expected...