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Published in Tax Notes International, 15 January 2024, p. 281

In brief

In an article published in Tax Notes International, Carrie Lui, Alison Tsang, Istee Cheah, Shih Hui Lee and Wenyu Wu discuss changes to the foreign-source income exemption (FSIE) regimes of Hong Kong, Malaysia and Singapore including as regards the treatment of certain foreign-source gains.


Click here to access the full article.

Author

Shih Hui Lee has advised on both regional and Singapore tax issues, with focus on advising MNCs on international tax aspects of cross-border transactions. Her practice includes advising clients on tax issues arising from mergers and acquisitions, indirect taxes, transfer taxes, foreign direct investment and cross-border tax planning issues. Prior to joining Baker McKenzie, Shih Hui worked in one of the Big Four accounting firms in Singapore. She has experienced being an in-house regional tax advisor in one of the multinational cable and satellite television channel.

Author

Istee is a partner in the Tax, Trade and Wealth Management Practice Group of Wong & Partners. Her key practice areas are wealth management and succession planning. Her Wealth Management practice was named the Tax and Trusts Law Firm of the Year by the Asian Legal Business Malaysia Law Awards in both 2020 and 2021, and is ranked as a Band 1 practice by the Chambers High Net Worth Guide for Private Wealth Law.
She has collaborated on several guides and publications including LexisNexis Practical Guidance - Tax, where she co-authored the Taxation in Malaysia: Overview, Taxation of Trustees and Trust Funds, Automatic Exchange of Information and Succession Laws in Malaysia articles.

Author

Carrie Lui is a special counsel in Baker McKenzie Hong Kong office. She is experienced across a broad range of sectors and industries. Carrie's tax knowledge is complimented by her experience working as a tax lawyer in New Zealand prior to joining Baker McKenzie.
Carrie is also a regular speaker and panelists in major client conferences of the Firm.

Author

Alison Tsang is an Associate in Baker McKenzie, Hong Kong office.

Author

Wenyu Wu is a Senior Associate in Baker McKenzie, Singapore office.

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