In an article published in Tax Notes International, we discuss changes to the foreign-source income exemption regimes of Hong Kong, Malaysia and Singapore including as regards the treatment of certain foreign-source gains.
China governs the import and export of technology under the Regulations for the Administration of the Import and Export of Technology (“Technology Regulations“), the Measures for the Administration of Technologies Prohibited or Restricted from Import, and the Measures for the Administration of Technologies Prohibited or Restricted from Export. The Technology…