The two highly competitive Asian financial hubs have announced their Budget plans for the 2015-16 fiscal year. Though frequently compared based on their size and attractiveness to global businesses, Hong Kong and Singapore’s respective Budgets conveyed disparate views on how best to attract foreign investment and stoke home-grown innovation through tax incentives.
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Two months since EU political agreement on pillar two and few member states have made progress on new national laws, but the arrival of OECD technical guidance should quicken the pace. Ralph Cunningham reports.