Taxation can be an effective tool for influencing corporate behaviour. Cheng & Cheng Taxation Services Limited ("Cheng & Cheng's Taxation") regards it is the reason why many jurisdictions are devoting huge amounts of resources in an effort to attract research and development (R&D) centres. In this, Hong Kong is no exception.A 'super tax deduction' on certain R&D activities was introduced

Cheng & Cheng Taxation Reveals how Super Tax Deduction on R&D Activities in Hong Kong