Are residents in Hong Kong or Macau areas eligible to apply for the tax incentives for foreign special professionals?

In accordance with Article 24 of the Act for the Recruitment and Employment of Foreign Professionals , the provisions apply mutatis mutandis to residents of Hong Kong and Macau areas. In other words, Hong Kong or Macau residents are also eligible to apply for the tax incentives for foreign special professionals as regulated by Article 20 of the Act.