Hong Kong is the best place to do business.



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Hong Kong is the best place to do business. Source: www.bloomberg.com/news/2012-03-20/hong-kongbeats-netherlands-and-u-s-as-best-place for business.html 1

What? : Criteria of the Bloomberg index Bloomberg criteria for ranking the world s best places to do business 1. Costs of setting up business Capital requirements Red tape 2. Costs of hiring and moving goods Visa regulations / Taxes on salaries / Dismissal cost Efficiency of transportation and logistics 2

What?(2): Criteria of the Bloomberg index Bloomberg criteria for ranking the world s best places to do business 3. Degree of economic integration Proximity to emerging markets Membership to free trade agreements 4. Inflation 3

What?(3): Criteria of the Bloomberg index Bloomberg criteria for ranking the world s best places to do business 5. Corruption Rule of law Corruption-free administration 6. Readiness of the local consumer base Size of middle class ; household consumption Gross domestic product per person 4

Why?: Hong Kong successful mix 5

Why?: Hong Kong successful mix Light regulated banking (1) Structures (2) Infrastructures (3) Laissez-faire (4) Gateway to South-East Asia markets (5) 6

Why?(1): Light regulated banking Light regulated banking (HKMA) Three-tier system licensed banks, restricted-licence banks and deposit-taking companies No barrier to overseas banks operating locally 90% owned by interests in 31 countries (e.g. Union Bank of India located its regional headquarters in HK) Operations conducted in any currency Multiple currency saving accounts as a standard HK has become the first center for intl. RMB 7

Why?(2): Structures Structures: (british based) rules of law and order* Qualification and independence of the Judges Quality local education (see international rankings of HKU; HKCU; HKUST) + studies abroad (UK, USA, Australia) Appointment of judges Arbitration institutions HKIAC (since 1985) ICC (since 1998) News: from 19 March 2012 India recognizes the New York Convention of 10 June 1958 applies to arbitration awards from China (incl. Hong Kong) CIETAC sub-commission in Hong Kong End of 2012 *A 2008 business survey said Hong Kong had the best judicial system in Asia (PERC Political and Economic Risk Consultancy) 8

Why?(2): Structures International treaties Hong Kong founding member of the WTO (since 1 January 1995) International IP Laws No quotas barely any excises and duties Tax treaties Hong Kong behind for a number of years Almost blacklisted by OECD Many recent sophisticated tax treaties 9

Why?(2): Structures Countries represented at ABL conference in Mumbai May 2012 Comprehensive tax treaty with Hong Kong Comprehensive tax treaty with India Belgium Yes Yes Canada No (only airlines) Yes Czech Republic Yes Yes France Yes Yes Germany No (only shipping and airlines) Yes Hong Kong NA No India No NA Italy No Yes Luxembourg Yes Yes Morocco No Yes Spain Yes Yes Switzerland Yes Yes UAE No Yes UK Yes Yes Vietnam Yes Yes 10

Why?(3): Infrastructures Another British heritage Transport Private operators Int. Local MTR trains, Airport Express, iconic tramway, buses etc. Intl. MTR Intercity services between HK, Guangdong Province, Beijing and Shanghai Intl. airport, port, seaborne and river cargo HKIA links HK with 150 destinations, incl. 40 cities in China by air + 90 by coach 11

Why?(3): Infrastructures Dynamic markets Energy (oligopolistic) Electricity: Hong Kong Electric Company; China Light & Power Purchase of EDF UK for GBP 5.775 bn by HKE holding and Cheung Kung Holding in November 2012 Gas: Hong Kong and China Gas Company Limited (Towngas 85% of household market) Telecommunications (sophisticated and competitive) OFTA : liberalization of all sectors + no foreign ownership restriction E.g. 9 fixed-line licensees: PCCW, New World Telephone Ltd, Wharf T&T etc. 12

Why?(4): Laissez-faire One country, two systems Basic law 1 st July 1997 habeas corpus (art. 28) independent judicial power (art. 19) vs Central People s Government responsible for foreign affairs (art. 13) e.g. Congo case decision 26 August 2011 CEPA 29 th June 2003 Closer Economic Partnership Arrangement zero tariff to importation of goods between Hong Kong and Mainland China (art. 5) financial cooperation to develop Mainland banks in Hong Kong (art.13) 13

Why?(4): Laissez-faire Reduced barriers to trading Tax rate for corporate profits is 16.5% ; dividends are exempted Territoriality basis for taxes no taxes on profits made abroad (e.g. interests on funds placed out of Hong Kong) tax on profits made in Hong Kong Wine duty abolition in 2008 14

Why?(5): Gateway to South-East Asia markets 15

Why?(5): Gateway to South-East Asia markets Place of choice for many reasons Gap (USA) Drawn by 28 million Chinese tourists who pass through Hong Kong annually L Occitane (France/Luxembourg): IPO in HK raised 500ME in 2010 to invest in China expansion GATI (India) Logistics company in HK since 2005. Note: India is the 4 th largest export market for HK / Hong Kong is the 8 th largest export market for India (HKTDC source Q1 2011) 16

Thank You Contact details: Maëva Slotine Gordon Oldham email: maeva.slotine@oln-law.com email: gdoldham@oln-law.com Hong Kong Office 5th Floor, St. George's Building 2 Ice House Street Central Hong Kong Tel: (852) 2868 0696 Fax: (852) 2810 6796 / 2845 6671 Shanghai Office Room 1114, 11th Floor Far East International Plaza, Tower B 317 Xian Xia Road Changning District Shanghai 200051 People s Republic of China Tel: (86) 21 6278 0612 Fax: (86) 21 6278 0613 Refer to our website for insightful and up-to-date information on doing business in Asia 17