| http://www.w3.org/ns/prov#value | - services and, with the right incentives, work with Hong Kong universities and invest in areas such as R&D [research and development].??? In its submission to the Financial Secretary for the 2014/15 Budget, ACCA Hong Kong suggested various tax policies to ensure a business-enabling environment, including: super tax deduction of 200% for qualifying R&D expenditure for promoting development of high-
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