Regulations Governing Reduction and Exemption of Income Tax of Foreign Specialist Professionals Article 7
These Regulations shall apply mutatis mutandis to residents of Hong Kong or Macau applying for the tax incentives set forth in Article 22 of the Act in accordance with Paragraph 1, Article 30 of the Act.
中文原文 外國特定專業人才減免所得稅辦法第7條
香港或澳門居民依本法第三十條第一項規定準用本法第二十二條規定申請適用租稅優惠，準用本辦法規定。