Recently passed bills further revise Hong Kong's refined foreign-sourced income exemption regime covering asset disposal gains and introduce safe harbor rules for onshore equity disposal gains.Multinational enterprises may want to review their Hong Kong asset profiles to assess potential tax implications.Executive summaryTwo bills making additional revisions to the foreign-sourced income exemption (FSIE) regime regarding asset disposal gains and providing safe harbor rules for onshore equity disposal gains1 have now been passed in the current form. The FSIE ordinance was gazetted on 8 December and the safe harbor ordinance will be gazetted on 15 December; both will come into effect starting...