Hong Kong has published the policy address delivered by Chief Executive Carrie Lam on 10 October 2018. With respect to business and taxation, the policy address includes the following: The Government has so far concluded comprehensive avoidance of double taxation agreements with 40 tax jurisdictions and is planning to bring the total number of such agreements to 50 over the next few years; The bill to provide for a 300% tax deduction for the first HKD 2 million of qualified R&D expenditure and 200% for the remaining amount is in the final stage of scrutiny in the Legislative Council with...