Excerpted from the Globe and Mail – The World Bank ranked Singapore as the easiest country to do business, followed by New Zealand and the U.S. for the third year in a row. The top eight countries — Hong Kong, Denmark, United Kingdom, Ireland and Canada — were also unchanged from the previous report. The bank ranks economies based on 10 indicators that measure the time and cost of government requirements in starting, operating and closing a business, trading across borders and paying taxes.