The Legislative Council’s Question  21 addressed the rapidly evolving tax landscape surrounding e‑commerce activities in Hong Kong. Legislators queried the Financial Secretary on a range of proposals, including the introduction of a digital services tax on revenues generated from online marketplaces, streamlined registration requirements for foreign e‑commerce operators, and the alignment of existing sales‑tax provisions with cross‑border transactions. The questioning highlighted concerns that current tax rules, largely designed for traditional brick‑and‑mortar commerce, are ill‑suited to capture the value created by digital platforms that facilitate the sale of goods and services to Hong Kong consumers. Officials responded by outlining a multi‑phase roadmap that begins with a consultative paper to gather industry input, followed by a pilot scheme targeting high‑volume online retailers, and eventually a full‑scale legislative measure aimed at ensuring equitable tax contribution. The dialogue also touched upon the need for coordinated international standards to prevent double taxation and to combat tax avoidance strategies employed by multinational e‑commerce firms. Stakeholders were encouraged to submit feedback within a designated window, with the government promising to publish a revised policy paper later in the year.