1. Hong Kong: The Right Place. The Right Time.

3. RIGHT PLACE Hong Kong’s Enduring Advantages

6. Asia’s Leading City for International Business Source: 2009 Annual Survey of Companies in Hong Kong Representing Parent Companies Located outside Hong Kong, Census & Statistics Dept, HKSARG 3,580 regional headquarters and offices

8. Stable, Low & Simple Tax System Forbes Tax Misery Index 200 9 Hong Kong 3 rd from bottom, score = 41.5 Singapore eight positions higher, score = 7 8 .5 9

9. Hong Kong Budget 2009-10 Corporate Tax Cut to 16.5%; Income Tax Cut to 15% Hong Kong Mainland China Corporate tax 16.5% maximum rate Standard rate = 25% High/New Tech Enterprises (HNTE) = 15% HNTE some regions 0% Income tax 15% maximum rate (salaries) 5 - 45% VAT/GST Nil 17% Certain exemptions apply Income not subject to tax Offshore income; dividends; capital gains; tax exemption for interest income from deposits placed with authorised financial institutions All income subject to tax (certain preferential tax treatments for foreign-invested enterprises) Withholding tax Nil for dividends, management fees, interest, rent 5.25% for royalties 10% for dividends 10% for royalties 10% for interest 10% for capital gains

10. RIGHT TIME New Opportunities

15. Thank you! Let’s keep in touch! Mr. Narendra Sarawgi Consultant ( Bengaluru ) Email: [email_address] Tel: + 91 - 80-64516669 Mr. Siddharth Sarawgi Consultant (Bengaluru) Email: sid@investhk.com.hk Tel: +91-80- 64516669