<Table> <Tr> <Td> </Td> <Td> The examples and perspective in this article may not represent a worldwide view of the subject . You may improve this article, discuss the issue on the talk page, or create a new article, as appropriate . (December 2013) (Learn how and when to remove this template message) </Td> </Tr> </Table> <Tr> <Td> </Td> <Td> The examples and perspective in this article may not represent a worldwide view of the subject . You may improve this article, discuss the issue on the talk page, or create a new article, as appropriate . (December 2013) (Learn how and when to remove this template message) </Td> </Tr> <P> A central business district (CBD) is the commercial and business centre of a city . In larger cities, it is often synonymous with the city's "financial district". Geographically, it often coincides with the "city centre" or "downtown", but the two concepts are separate: many cities have a central business district located away from its commercial or cultural city centre or downtown . </P> <P> The CBD is often also the "city centre" or "downtown", but this is also often not the case . Midtown Manhattan is the largest central business district in New York City and in the world; yet Lower Manhattan, commonly called Downtown Manhattan, represents the second largest distinct CBD in New York City and is geographically situated south of Midtown . For example, London's "city centre" is usually regarded as encompassing the historic City of London and the medieval City of Westminster, whereas the City of London and the transformed Docklands area are regarded as its two CBDs . Mexico City also has a historic city centre, the colonial - era Centro Histórico, along with two CBDs: the mid-late 20th century Paseo de la Reforma - Polanco, and the new Santa Fe . In Taipei, Taiwan, the area around its main railway station is regarded as the historic city centre while the Xinyi Planned Area located to the east of the said railway station is the current CBD of Taipei, being both the financial district and the premier shopping area, and the location of Taipei 101, Taipei's tallest building . </P>

Why is the cbd found in the centre of the city
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