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Cynthia Chung was quoted by Asia Asset Management in an article discussing whether Hong Kong’s Occupational Retirement Schemes Ordinance (ORSO) is required to comply with the requirements of the US Foreign Account Tax Compliance Act (FATCA).
Cynthia commented that institutions that believe they are eligible for FATCA’s exemption do not need to declare their qualification to US authorities, but should be mindful of any further changes to ORSO schemes.
“Employers need to be careful that their schemes may not align with any one of the conditions for exemption in case of any amendments in place. They have to continuously review their schemes on their eligibility of FATCA’s exemption,” she said.
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