DOING BUSINESS 2009

A copublication of the World Bank, the International Finance Corporation, and Palgrave Macmillan

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A publication of the World Bank and the International Finance Corporation.

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Additional copies of Doing Business 2009, Doing Business 2008, Doing Business 2007: How to Reform, Doing Business in

2006: Creating Jobs, Doing Business in 2005: Removing Obstacles to Growth and Doing Business in 2004: Understanding

Regulations may be purchased at www.doingbusiness.org.

ISBN: 978-0-8213-7609-6

E-ISBN: 978-0-8213-7610-2

DOI: 10.1596/978-0-8213-7609-6

ISSN: 1729-2638

Library of Congress Cataloging-in-Publication data has been applied for.

Doing Business 2009 is the sixth in a

series of annual reports investigating

the regulations that enhance business

activity and those that constrain it. Doing

Business presents quantitative indicators

on business regulations and the protec-

tion of property rights that can be com-

pared across 181 economies—from Af-

ghanistan to Zimbabwe—and over time.

Regulations aecting 10 stages of

the life of a business are measured: start-

ing a business, dealing with construction

permits, employing workers, registering

About Doing Business v

Overview 1

Starting a business 9

Dealing with construction permits 14

Employing workers 19

Registering property 24

Getting credit 29

Protecting investors 34

Paying taxes 39

Trading across borders 44

Enforcing contracts 49

Closing a business 54

References

Data notes

Ease of doing business

Country tables

ILO core labor standards

147

Acknowledgments

151

Contents

property, getting credit, protecting inves-

tors, paying taxes, trading across bor-

ders, enforcing contracts and closing a

business. Data in Doing Business 2009 are

current as of June 1, 2008. e indicators

are used to analyze economic outcomes

and identify what reforms have worked,

where and why.

e methodology for the legal rights

of lenders and borrowers, part of the get-

ting credit indicators, changed for Doing

Business 2009. See Data notes for details.

Current features

News on the Doing Business project

http://www.doingbusiness.org

Rankings

How economies rank—from 1 to 181

http://www.doingbusiness.org/

economyrankings

Reformers

Short summaries of DB2009 reforms, lists

of reformers since DB2004 and a ranking

simulation tool

http://www.doingbusiness.org/reformers

Data time series

Customized data sets since DB2004

http://www.doingbusiness.org/customquery

Methodology and research

The methodologies and research papers

underlying Doing Business

http://www.doingbusiness.org/

MethodologySurveys

Blog

Online journal focusing on business

regulation reform

http://blog.doingbusiness.org

Downloads

Doing Business reports as well as subnational,

country and regional reports and case studies

http://www.doingbusiness.org/downloads

Subnational projects

Dierences in business regulations at the

subnational level

http://www.doingbusiness.org/subnational

Law library

Online collection of business laws and

regulations

http://www.doingbusiness.org/lawlibrary

Local partners

More than 6,700 specialists in 181 economies

who participate in Doing Business

http://www.doingbusiness.org/LocalPartners

Reformers’ Club

Celebrating the top 10 Doing Business

reformers

http://www.reformersclub.org

Business Planet

Interactive map on the ease of doing business

http://www.doingbusiness.org/map

STARTING A BUSINESS

About Doing

Business

In 1664 William Petty, an adviser to

England’s Charles II, compiled the rst

known national accounts. He made 4

entries. On the expense side, “food, hous-

ing, clothes and all other necessaries”

were estimated at £40 million. National

income was split among 3 sources: £8

million from land, £7 million from other

personal estates and £25 million from

labor income.

In later centuries estimates of coun-

try income, expenditure and material

inputs and outputs became more abun-

dant. But it was not until the 1940s that

a systematic framework was developed

for measuring national income and ex-

penditure, under the direction of British

economist John Maynard Keynes. As the

methodology became an international

standard, comparisons of countries’ -

nancial positions became possible. Today

the macroeconomic indicators in na-

tional accounts are standard in every

country.

Governments committed to the eco-

nomic health of their country and op-

portunities for its citizens now focus on

more than macroeconomic conditions.

ey also pay attention to the laws, regu-

lations and institutional arrangements

that shape daily economic activity.

Until very recently, however, there

were no globally available indicator sets

for monitoring these microeconomic

factors and analyzing their relevance.

e rst eorts, in the 1980s, drew on

perceptions data from expert or business

surveys. Such surveys are useful gauges

of economic and policy conditions. But

their reliance on perceptions and their

incomplete coverage of poor countries

limit their usefulness for analysis.

e Doing Business project, launched

7 years ago, goes one step further. It looks

at domestic small and medium-size com-

panies and measures the regulations ap-

plying to them through their life cycle.

Doing Business and the standard cost

model initially developed and applied in

the Netherlands are, for the present, the

only standard tools used across a broad

range of jurisdictions to measure the

impact of government rule-making on

business activity.

e rst Doing Business report, pub-

lished in 2003, covered 5 indicator sets in

133 economies. is year’s report covers

10 indicator sets in 181 economies. e

project has beneted from feedback from

governments, academics, practitioners

and reviewers.

e initial goal remains:

to provide an objective basis for under-

standing and improving the regulatory

environment for business.

WHAT DOING BUSINESS COVERS

Doing Business provides a quantitative

measure of regulations for starting a

business, dealing with construction

permits, employing workers, register-

ing property, getting credit, protecting

investors, paying taxes, trading across

bor ders, enforcing contracts and closing

a business—as they apply to domestic

small and medium-size enterprises.

A fundamental premise of Doing

Business is that economic activity re-

quires good rules. ese include rules

that establish and clarify property rights

and reduce the costs of resolving disputes,

rules that increase the predictability of

economic interactions and rules that

provide contractual partners with core

protections against abuse. e objective:

regulations designed to be ecient, to be

accessible to all who need to use them

and to be simple in their implementa-

tion. Accordingly, some Doing Business

indicators give a higher score for more

regulation, such as stricter disclosure re-

quirements in related-party transactions.

Some give a higher score for a simplied

way of implementing existing regulation,

such as completing business start-up

formalities in a one-stop shop.

e Doing Business project encom-

passes 2 types of data. e rst come

from readings of laws and regulations.

e second are time and motion indi-

cators that measure the eciency in

achieving a regulatory goal (such as

granting the legal identity of a business).

Within the time and motion indicators,

cost estimates are recorded from ocial

fee schedules where applicable. Here,

Doing Business builds on Hernando de

Soto’s pioneering work in applying the

time and motion approach rst used

by Frederick Taylor to revolutionize the

production of the Model T Ford. De Soto

used the approach in the 1980s to show

the obstacles to setting up a garment fac-

tory on the outskirts of Lima.

WHAT DOING BUSINESS

DOES NOT COVER

Just as important as knowing what Doing

Business does is to know what it does

not do—to understand what limitations

must be kept in mind in interpreting

the data.

LIMITED IN SCOPE

Doing Business focuses on 10 topics, with

the specic aim of measuring the regula-

tion and red tape relevant to the life cycle

of a domestic small to medium-size rm.

Accordingly:

Doing Businessr does not measure all

aspects of the business environment

that matter to rms or investors—or

all factors that aect competitiveness.

It does not, for example, measure

security, macroeconomic stability,

corruption, the labor skills of the

population, the underlying strength

of institutions or the quality of

infrastructure.

Nor does it focus

on regulations specic to foreign

investment.

DOING BUSINESS 2009

Doing Businessr does not cover all

regulations, or all regulatory goals,

in any economy. As economies and

technology advance, more areas

of economic activity are being

regulated. For example, the European

Union’s body of laws (acquis) has

now grown to no fewer than 14,500

rule sets. Doing Business measures

regulation aecting just 10 phases

of a company’s life cycle, through 10

specic sets of indicators.

BASED ON STANDARDIZED CASE

SCENARIOS

Doing Business indicators are built on the

basis of standardized case scenarios with

specic assumptions, such as the busi-

ness being located in the largest business

city of the economy. Economic indicators

commonly make limiting assumptions

of this kind. Ination statistics, for ex-

ample, are oen based on prices of con-

sumer goods in a few urban areas.

Such assumptions allow global cov-

erage and enhance comparability. But

they come at the expense of generality.

Business regulation and its enforcement

dier across an economy, particularly in

federal states and large economies. And

of course the challenges and opportuni-

ties of the largest business city—whether

Mumbai or São Paulo, Nuku’alofa or

Nassau—vary greatly across econo-

mies. Recognizing governments’ interest

in such variation, Doing Business has

complemented its global indicators with

subnational studies in such economies as

Brazil, China, Mexico, Nigeria, the Philip-

pines and the Russian Federation.

Doing

Business has also begun a work program

focusing on small island states.

In areas where regulation is complex

and highly dierentiated, the standard-

ized case used to construct the Doing

Business indicator needs to be carefully

dened. Where relevant, the standard-

ized case assumes a limited liability

company. is choice is in part empiri-

cal: private, limited liability companies

are the most prevalent business form in

most economies around the world. e

choice also reects one focus of Doing

Business: expanding opportunities for

entrepreneurship. Investors are encour-

aged to venture into business when po-

tential losses are limited to their capital

participation.

FOCUSED ON THE FORMAL SECTOR

In constructing the indicators, Doing

Business assumes that entrepreneurs are

knowledgeable about all regulations in

place and comply with them. In practice,

entrepreneurs may spend considerable

time nding out where to go and what

documents to submit. Or they may avoid

legally required procedures altogether—

by not registering for social security, for

example.

Where regulation is particularly

onerous, levels of informality are higher.

Informality comes at a cost: rms in

the informal sector typically grow more

slowly, have poorer access to credit and

employ fewer workers—and their work-

ers remain outside the protections of

labor law.

Doing Business measures one

set of factors that help explain the oc-

currence of informality and give policy

makers insights into potential areas of

reform. Gaining a fuller understanding

of the broader business environment,

and a broader perspective on policy chal-

lenges, requires combining insights from

Doing Business with data from other

sources, such as the World Bank Enter-

prise Surveys.

WHY THIS FOCUS

Doing Business functions as a kind of

cholesterol test for the regulatory envi-

ronment for domestic businesses. A cho-

lesterol test does not tell us everything

about the state of our health. But it does

measure something important for our

health. And it puts us on watch to change

behaviors in ways that will improve not

only our cholesterol rating but also our

overall health.

One way to test whether Doing Busi-

ness serves as a proxy for the broader

business environment and for competi-

tiveness is to look at correlations be-

tween the Doing Business rankings and

other major economic benchmarks. e

indicator set closest to Doing Business

in what it measures is the Organisation

for Economic Co-operation and Devel-

opment’s indicators of product market

regulation; the correlation here is 0.80.

e World Economic Forum’s Global

Competitiveness Index and IMD’s World

Competitiveness Yearbook are broader in

scope, but these too are strongly corre-

lated with Doing Business (0.80 and 0.76,

respectively). ese correlations suggest

that where peace and macroeconomic

stability are present, domestic business

regulation makes an important dier-

ence in economic competitiveness.

A bigger question is whether the

issues on which Doing Business focuses

matter for development and poverty re-

duction. e World Bank study Voices of

the Poor asked 60,000 poor people around

the world how they thought they might

escape poverty.

e answers were un-

equivocal: women and men alike pin their

hopes on income from their own business

or wages earned in employment. Enabling

growth—and ensuring that poor people

can participate in its benets—requires

an environment where new entrants with

drive and good ideas, regardless of their

gender or ethnic origin, can get started in

business and where rms can invest and

grow, generating more jobs.

Small and medium-size enterprises

are key drivers of competition, growth

and job creation, particularly in develop-

ing countries. But in these economies up

to 80% of economic activity takes place

in the informal sector. Firms may be pre-

vented from entering the formal sector

by excessive bureaucracy and regulation.

Where regulation is burdensome

and competition limited, success tends

to depend more on whom you know

than on what you can do. But where

regulation is transparent, ecient and

implemented in a simple way, it becomes

easier for any aspiring entrepreneurs,

regardless of their connections, to oper-

ate within the rule of law and to benet

from the opportunities and protections

that the law provides.

In this sense Doing Business values

ABOUT DOING BUSINESS

vii

good rules as a key to social inclusion. It

also provides a basis for studying eects

of regulations and their application. For

example, Doing Business 2004 found that

faster contract enforcement was associ-

ated with perceptions of greater judicial

fairness—suggesting that justice delayed

is justice denied.

Other examples are

provided in the chapters that follow.

DOING BUSINESS AS

A BENCHMARKING EXERCISE

Doing Business, in capturing some key

dimensions of regulatory regimes, has

been found useful for benchmarking.

Any benchmarking—for individuals,

rms or states—is necessarily partial:

it is valid and useful if it helps sharpen

judgment, less so if it substitutes for

judgment.

Doing Business provides 2 takes on

the data it collects: it presents “absolute”

indicators for each economy for each of

the 10 regulatory topics it addresses, and

it provides rankings of economies, both

by indicator and in aggregate. Judgment

is required in interpreting these mea-

sures for any economy and in determin-

ing a sensible and politically feasible path

for reform.

Reviewing the Doing Business rank-

ings in isolation may show unexpected

results. Some economies may rank un-

expectedly high on some indicators. And

some that have had rapid growth or

attracted a great deal of investment may

rank lower than others that appear to be

less dynamic.

Still, a higher ranking in Doing Busi-

ness tends to be associated with better

outcomes over time. Economies that rank

among the top 20 are those with high

per capita income and productivity and

highly developed regulatory systems.

But for reform-minded govern-

ments, how much their indicators im-

prove matters more than their absolute

ranking. As economies develop, they

strengthen and add to regulations to

protect investor and property rights.

Meanwhile, they nd more ecient ways

to implement existing regulations and

cut outdated ones. One nding of Doing

Business: dynamic and growing econo-

mies continually reform and update their

regulations and their way of implement-

ing them, while many poor economies

still work with regulatory systems dating

to the late 1800s.

DOING BUSINESS—

A USER’S GUIDE

Quantitative data and benchmark-

ing can be useful in stimulating debate

about policy, both by exposing poten-

tial challenges and by identifying where

policy makers might look for lessons

and good practices. ese data also pro-

vide a basis for analyzing how dierent

policy approaches—and dierent policy

reforms—contribute to desired out-

comes such as competitiveness, growth

and greater employment and incomes.

Six years of Doing Business data

have enabled a growing body of research

on how performance on Doing Busi-

ness indicators—and reforms relevant

to those indicators—relate to desired

social and economic outcomes. Some

325 articles have been published in peer-

reviewed academic journals, and about

742 working papers are available through

Google Scholar.

Among the ndings:

Lower barriers to start-up are r

associated with a smaller informal

sector.

Lower costs of entry can encourage r

entrepreneurship and reduce

corruption.

Simpler start-up can translate r

into greater employment

opportunities.

How do governments use Doing

Business? A common rst reaction is

to doubt the quality and relevance of

the Doing Business data. Yet the debate

typically proceeds to a deeper discussion

exploring the relevance of the data to the

economy and areas where reform might

make sense.

Most reformers start out by seeking

examples, and Doing Business helps in

this. For example, Saudi Arabia used the

company law of France as a model for re-

vising its own. Many economies in Africa

look to Mauritius—the region’s strongest

performer on Doing Business indicators—

as a source of good practices for reform.

In the words of Dr. Mahmoud Mohieldin,

Egypt’s minister of investment:

What I like about Doing Business…

is that it creates a forum for exchanging

knowledge. It’s no exaggeration when I

say I checked the top 10 in every indica-

tor and we just asked them, “What did

you do?” If there is any advantage to

starting late in anything, it’s that you can

learn from others.

Over the past 6 years there has been

much activity by governments in re-

forming the regulatory environment for

domestic businesses. Most reforms relat-

ing to Doing Business topics were nested

in broader programs of reform aimed at

enhancing economic competitiveness. In

structuring their reform programs, gov-

ernments use multiple data sources and

indicators. And reformers respond to

many stakeholders and interest groups,

all of whom bring important issues and

concerns into the reform debate.

World Bank Group support to these

reform processes is designed to encour-

age critical use of the data, sharpening

judgment and avoiding a narrow focus

on improving Doing Business rankings.

METHODOLOGY AND DATA

Doing Business covers 181 economies—

including small economies and some

of the poorest ones, for which little or

no data are available in other data sets.

e Doing Business data are based on

domestic laws and regulations as well as

administrative requirements. (For a de-

tailed explanation of the Doing Business

methodology, see Data notes.)

INFORMATION SOURCES FOR THE DATA

Most of the indicators are based on laws

and regulations. In addition, most of the

cost indicators are backed by ocial fee

schedules. Doing Business contributors

both ll out written surveys and provide

viii

DOING BUSINESS 2009

references to the relevant laws, regu-

lations and fee schedules, aiding data

checking and quality assurance.

For some indicators part of the

cost component (where fee schedules

are lacking) and the time component

are based on actual practice rather than

the law on the books. is introduces a

degree of subjectivity. e Doing Busi-

ness approach has therefore been to work

with legal practitioners or professionals

who regularly undertake the transac-

tions involved. Following the standard

methodological approach for time and

motion studies, Doing Business breaks

down each process or transaction, such

as starting and legally operating a busi-

ness, into separate steps to ensure a bet-

ter estimate of time. e time estimate

for each step is given by practitioners

with signicant and routine experience

in the transaction.

Over the past 6 years more than

10,000 professionals in 181 economies

have assisted in providing the data that

inform the Doing Business indicators.

is year’s report draws on the inputs of

more than 6,700 professionals. e Doing

Business website indicates the number

of respondents per economy and per

indicator (see table 12.1 in Data notes for

the number of respondents per indicator

set). Because of the focus on legal and

regulatory arrangements, most of the

respondents are lawyers. e credit in-

formation survey is answered by ocials

of the credit registry or bureau. Freight

forwarders, accountants, architects and

most popular among domestic rms

is chosen. e most popular form is

reported by incorporation lawyers or

the statistical oce.

Started operations on January 1, 2006. r

At that time the company purchased

all the assets shown in its balance

sheet and hired all its workers.

Operates in the economy’s largest r

business city.

Is 100% domestically owned and has r

5 owners, all of whom are natural

persons.

Has a start-up capital of 102 times r

income per capita at the end of 2006.

Performs general industrial or r

commercial activities. Specically, it

produces ceramic owerpots and sells

them at retail. It does not participate

in foreign trade (no import or export)

and does not handle products subject

to a special tax regime, for example,

liquor or tobacco.

At the beginning of 2007, owns 2 r

plots of land, 1 building, machinery,

oce equipment, computers and 1

truck and leases 1 truck.

Does not qualify for investment r

incentives or any benets apart from

those related to the age or size of the

company.

Has 60 employees—4 managers, 8 r

assistants and 48 workers. All are

nationals, and 1 manager is also an

owner.

Has a turnover of 1,050 times income r

per capita.

Makes a loss in the rst year of r

operation.

Has a gross margin (pretax) of 20% r

(that is, sales are 120% of the cost of

goods sold).

Distributes 50% of its net prots as r

dividends to the owners at the end of

the second year.

Sells one of its plots of land at a prot r

during the second year.

Has annual fuel costs for its trucks r

equal to twice income per capita.

Is subject to a series of detailed r

assumptions on expenses and

transactions to further standardize

the case. All nancial statement

variables are proportional to 2005

income per capita. For example, the

owner who is also a manager spends

10% of income per capita on traveling

for the company (20% of this owner’s

expenses are purely private, 20% are

for entertaining customers and 60%

for business travel).

ASSUMPTIONS ABOUT THE TAXES

AND CONTRIBUTIONS

All the taxes and contributions paid r

in the second year of operation

(scal 2007) are recorded. A tax or

contribution is considered distinct if

it has a dierent name or is collected

by a dierent agency. Taxes and

contributions with the same name

and agency, but charged at dierent

rates depending on the business,

are counted as the same tax or

contribution.

e number of times the company r

pays taxes and contributions in a

year is the number of dierent taxes

or contributions multiplied by the

frequency of payment (or withholding)

for each one. e frequency of

payment includes advance payments

(or withholding) as well as regular

payments (or withholding).

TABLE 12.8

What does paying taxes measure?

Tax payments for a manufacturing company in 2007 (number per year)

Total number of taxes and contributions paid, including consumption taxes (value added tax, sales tax or t

goods and service tax)

Method and frequency of paymentt

Time required to comply with 3 major taxes (hours per year)

Hours to prepare, le and pay prot taxes, consumption taxes and labor taxes and contributionst

Collecting information to compute tax payablet

Completing tax return forms, ling with proper agenciest

Arranging payment or withholding t

Preparing separate tax accounting books, if requiredt

Total tax rate (% of prot)

Prot or corporate income taxt

Social contributions and labor taxes paid by the employert

Property and property transfer taxest

Dividend, capital gains and nancial transactions taxest

Waste collection, vehicle, road and other taxest

Source:

Doing Business

database.

DOING BUSINESS 2009

TAX PAYMENTS

e tax payments indicator reects the

total number of taxes and contributions

paid, the method of payment, the fre-

quency of payment and the number of

agencies involved for this standardized

case during the second year of operation.

It includes consumption taxes paid by

the company, such as sales tax or value

added tax. ese taxes are traditionally

collected from the consumer on behalf

of the tax agencies. Although they do

not aect the income statements of the

company, they add to the administrative

burden of complying with the tax system

and so are included in the tax payments

measure.

e number of payments takes into

account electronic ling. Where full elec-

tronic ling and payment is allowed and

it is used by the majority of medium-size

businesses, the tax is counted as paid

once a year even if payments are more

frequent. For taxes paid through third

parties, such as tax on interest withheld

at source by a nancial institution or fuel

tax paid by the fuel distributor, only one

payment is included even if payments

are more frequent. ese are taxes with-

held or paid at source where no ling is

required of the company.

Where 2 or more taxes or contribu-

tions are led for and paid jointly using

the same form, each of these joint pay-

ments is counted once. For example, if

mandatory health insurance contribu-

tions and mandatory pension contribu-

tions are led for and paid together,

only one of these contributions would be

included in the number of payments.

TIME

Time is recorded in hours per year. e

indicator measures the time taken to

prepare, le and pay 3 major types of

taxes and contributions: the corporate

income tax, value added or sales tax and

labor taxes, including payroll taxes and

social contributions. Preparation time

includes the time to collect all informa-

tion necessary to compute the tax pay-

able. If separate accounting books must

be kept for tax purposes—or separate

calculations made—the time associated

with these processes is included. is

extra time is included only if the regular

accounting work is not enough to fulll

the tax accounting requirements. Filing

time includes the time to complete all

necessary tax return forms and make

all necessary calculations. Payment time

considers the hours needed to make the

payment online or at the tax authorities.

Where taxes and contributions are paid

in person, the time includes delays while

waiting.

TOTAL TAX RATE

e total tax rate measures the amount

of taxes and mandatory contributions

borne by the business in the second year

of operation, expressed as a share of

commercial prot. Doing Business 2009

reports the total tax rate for scal 2007.

e total amount of taxes borne is the

sum of all the dierent taxes and con-

tributions payable aer accounting for

allowable deductions and exemptions.

e taxes withheld (such as personal

income tax) or collected by the company

and remitted to the tax authorities (such

as value added tax, sales tax or goods

and service tax) but not borne by the

company are excluded. e taxes in-

cluded can be divided into 5 categories:

prot or corporate income tax, social

contributions and labor taxes paid by the

employer (in respect of which all manda-

tory contributions are included, even if

paid to a private entity such as a requited

pension fund), property taxes, turnover

taxes and other small taxes (such as mu-

nicipal fees and vehicle and fuel taxes).

e total tax rate is designed to pro-

vide a comprehensive measure of the cost

of all the taxes a business bears. It diers

from the statutory tax rate, which merely

provides the factor to be applied to the

tax base. In computing the total tax rate,

the actual tax payable is divided by com-

mercial prot. Data for Sweden illustrate

this (table 12.9).

Commercial prot is essentially net

prot before all taxes borne. It diers

from the conventional prot before tax,

reported in nancial statements. In com-

puting prot before tax, many of the

taxes borne by a rm are deductible.

In computing commercial prot, these

taxes are not deductible. Commercial

prot therefore presents a clear picture

of the actual prot of a business before

any of the taxes it bears in the course of

the scal year.

Commercial prot is computed as

sales minus cost of goods sold, minus

gross salaries, minus administrative ex-

penses, minus other expenses, minus

provisions, plus capital gains (from the

property sale) minus interest expense,

plus interest income and minus com-

TABLE 12.9

Computing the total tax rate for Sweden

Statutory rate

(r)

Statutory tax base

(b)

Actual tax payable

(a)

Commercial prot

(c)

Total tax rate

(t)

a = r

bt = a

Type of tax (tax base)

SKr SKr SKr

Corporate income tax (taxable income) 28% 10,352,253 2,898,631 17,619,223 16.50%

Real estate tax (land and buildings) 0.38% 26,103,545 97,888 17,619,223 0.60%

Payroll tax (taxable wages) 32.28% 19,880,222 6,417,336 17,619,223 36.40%

Fuel tax (fuel price) SKr 3.665 per liter 53,505 liters 196,095 17,619,223 1.10%

TOTAL 9,609,950 54.50%

1. Prot before all taxes borne.

Source:

Doing Business

database.

DATA NOTES

mercial depreciation. To compute the

commercial depreciation, a straight-line

depreciation method is applied, with the

following rates: 0% for the land, 5% for

the building, 10% for the machinery,

33% for the computers, 20% for the of-

ce equipment, 20% for the truck and

10% for business development expenses.

Commercial prot amounts to 59.4 times

income per capita.

is methodology is consistent with

the Total Tax Contribution framework

developed by PricewaterhouseCoopers.

is framework measures taxes that are

borne by companies and aect their in-

come statements, as does Doing Busi-

ness. But while PricewaterhouseCoo-

pers bases its calculation on data from

the largest companies in the economy,

Doing Business focuses on a standard-

ized medium-size company.

e data details on paying taxes can be

found for each economy at http://www

.doingbusiness.org. is methodology was

developed in Djankov, Ganser, McLiesh,

Ramalho and Shleifer (2008).

TRADING ACROSS BORDERS

Doing Business compiles procedural re-

quirements for exporting and importing

a standardized cargo of goods by ocean

transport (table 12.10). Every ocial

procedure for exporting and importing

the goods is recorded—from the con-

tractual agreement between the 2 parties

to the delivery of goods—along with the

time and cost necessary for completion.

All documents needed by the trader

for clearance of the goods across the

border are also recorded. For exporting

goods, procedures range from packing

the goods at the factory to their depar-

ture from the port of exit. For importing

goods, procedures range from the vessel’s

arrival at the port of entry to the cargo’s

delivery at the factory warehouse. e

time and cost for ocean transport are not

included. Payment is made by letter of

credit, and the time, cost and documents

required for the issuance of a letter of

credit are taken into account.

Local freight forwarders, shipping

lines, customs brokers, port ocials and

banks provide information on required

documents and cost as well as the time

to complete each procedure. To make

the data comparable across economies,

several assumptions about the business

and the traded goods are used.

ASSUMPTIONS ABOUT THE BUSINESS

e business:

Has 60 employees.r

Is located in the economy’s largest r

business city.

Is a private, limited liability company. r

It does not operate in an export

processing zone or an industrial

estate with special export or import

privileges.

Is domestically owned with no foreign r

ownership.

Exports more than 10% of its sales.r

ASSUMPTIONS ABOUT THE TRADED

GOODS

e traded product travels in a dry-

cargo, 20-foot, full container load. It

weighs 10 tons and is valued at $20,000.

e product:

Is not hazardous nor does it include r

military items.

Does not require refrigeration or any r

other special environment.

Does not require any special r

phytosanitary or environmental

safety standards other than accepted

international standards.

DOCUMENTS

All documents required per shipment

to export and import the goods are re-

corded. It is assumed that the contract

has already been agreed upon and signed

by both parties. Documents required for

clearance by government ministries, cus-

toms authorities, port and container ter-

minal authorities, health and technical

control agencies and banks are taken into

account. Since payment is by letter of

credit, all documents required by banks

for the issuance or securing of a letter of

credit are also taken into account. Docu-

ments that are renewed at least annually

and that do not require renewal per ship-

ment (for example, an annual tax clear-

ance certicate) are not included.

TIME

e time for exporting and importing

is recorded in calendar days. e time

calculation for a procedure starts from the

moment it is initiated and runs until it is

completed. If a procedure can be acceler-

ated for an additional cost and is available

to all trading companies, the fastest legal

procedure is chosen. Fast-track proce-

dures applying to rms located in an ex-

port processing zone are not taken into ac-

count because they are not available to all

trading companies. Ocean transport time

is not included. It is assumed that neither

the exporter nor the importer wastes time

and that each commits to completing

each remaining procedure without delay.

Procedures that can be completed in par-

allel are measured as simultaneous. e

waiting time between procedures—for

example, during unloading of the cargo—

is included in the measure.

TABLE 12.10

What does trading across borders

measure?

Documents required to export and import

(number)

Bank documentst

Customs clearance documentst

Port and terminal handling documentst

Transport documentst

Time required to export and import (days)

Obtaining all the documentst

Inland transportt

Customs clearance and inspectionst

Port and terminal handlingt

Does not include ocean transport timet

Cost required to export and import

(US$ per container)

Obtaining all the documentst

Inland transportt

Customs clearance and inspectionst

Port and terminal handlingt

Ocial costs only, no bribes or tarist

Source:

Doing Business

database.

DOING BUSINESS 2009

COST

Cost measures the fees levied on a 20-foot

container in U.S. dollars. All the fees asso-

ciated with completing the procedures to

export or import the goods are included.

ese include costs for documents, ad-

ministrative fees for customs clearance

and technical control, terminal handling

charges and inland transport. e cost

measure does not include customs taris

and duties or costs related to ocean trans-

port. Only ocial costs are recorded.

e data details on trading across borders

can be found for each economy at http://

www.doingbusiness.org. is methodol-

ogy was developed in Djankov, Freund

and Pham (forthcoming) and is adopted

here with minor changes.

ENFORCING CONTRACTS

Indicators on enforcing contracts mea-

sure the eciency of the judicial system

in resolving a commercial dispute (table

12.11). e data are built by following

the step-by-step evolution of a commer-

cial sale dispute before local courts. e

data are collected through study of the

codes of civil procedure and other court

regulations as well as surveys completed

by local litigation lawyers (and, in a

quarter of the economies, by judges as

well). e name of the relevant court in

each economy—the court in the larg-

est business city with jurisdiction over

commercial cases worth 200% of income

per capita—is published at http://www

.doingbusiness.org.

ASSUMPTIONS ABOUT THE CASE

e value of the claim equals 200% of r

the economy’s income per capita.

e dispute concerns a lawful r

transaction between 2 businesses

(Seller and Buyer), located in the

economy’s largest business city.

Seller sells goods worth 200% of the

economy’s income per capita to Buyer.

Aer Seller delivers the goods to Buyer,

Buyer refuses to pay for the goods on

the grounds that the delivered goods

were not of adequate quality.

Seller sues Buyer to recover the r

amount under the sales agreement

(that is, 200% of the economy’s

income per capita). Buyer opposes

Seller’s claim, saying that the quality

of the goods is not adequate. e

claim is disputed on the merits.

A court in the economy’s largest r

business city with jurisdiction over

commercial cases worth 200% of

income per capita decides the dispute.

Seller attaches Buyer’s goods prior r

to obtaining a judgment because

Seller fears that Buyer may become

insolvent during the lawsuit.

Expert opinions are given on the r

quality of the delivered goods. If it

is standard practice in the economy

for parties to call witnesses or expert

witnesses to give an opinion on the

quality of the goods, the parties each

call one witness or expert witness. If

it is standard practice for the judge

to appoint an independent expert to

give an expert opinion on the quality

of the goods, the judge does so. In

this case the judge does not allow

opposing expert testimony.

e judgment is 100% in favor of r

Seller: the judge decides that the

goods are of adequate quality and

that Buyer must pay the agreed price

(200% of income per capita).

Buyer does not appeal the judgment. r

e judgment becomes nal.

Seller takes all required steps for r

prompt enforcement of the judgment.

e money is successfully collected

through a public sale of Buyer’s

movable assets (for example, oce

equipment).

PROCEDURES

e list of procedural steps compiled

for each economy traces the chronol-

ogy of a commercial dispute before the

relevant court. A procedure is dened

as any interaction between the parties,

or between them and the judge or court

ocer. is includes steps to le the case,

steps for trial and judgment and steps

necessary to enforce the judgment.

e survey allows respondents to

record procedures that exist in civil law

but not common law jurisdictions, and

vice versa. For example, in civil law

countries the judge can appoint an in-

dependent expert, while in common law

countries each party submits a list of

expert witnesses to the court. To indicate

the overall eciency of court procedures,

1 procedure is now subtracted for econo-

mies that have specialized commercial

courts and 1 procedure for economies

that allow electronic ling of court cases.

Procedural steps that take place simul-

taneously with or are included in other

procedural steps are not counted in the

total number of procedures.

TIME

Time is recorded in calendar days,

counted from the moment Seller les

the lawsuit in court until payment. is

includes both the days when actions take

place and the waiting periods between.

e average duration of dierent stages

of dispute resolution is recorded: the

completion of ling and service of pro-

cess and of pretrial attachment (time to

le the case), the issuance of judgment

(time for the trial and obtaining the

judgment) and the moment of payment

(time for enforcement of judgment).

TABLE 12.11

What does enforcing contracts measure?

Procedures to enforce a contract (number)

Any interaction between the parties in a t

commercial dispute, or between them and the

judge or court ocer

Steps to le the case t

Steps for trial and judgmentt

Steps to enforce the judgmentt

Time required to complete each procedure

(calendar days)

Measured in calendar dayst

Time to le the caset

Time for trial and obtaining judgmentt

Time to enforce the judgmentt

Cost required to complete each procedure

(% of claim)

No bribest

Average attorney feest

Court costs, including expert feest

Enforcement costst

Source: Doing Business

database.

DATA NOTES

COST

Cost is recorded as a percentage of the

claim, assumed to be equivalent to 200%

of income per capita. No bribes are re-

corded. ree types of costs are recorded:

court costs, enforcement costs and aver-

age attorney fees. Court costs include all

costs Seller must advance to the court or

to the expert regardless of the nal cost

to Seller. Expert fees, if required by law

or necessary in practice, are included

in court costs. Enforcement costs are all

costs Seller must advance to enforce the

judgment through a public sale of Buyer’s

movable assets, regardless of the nal

cost to Seller. Average attorney fees are

the fees Seller must advance to a local

attorney to represent Seller in the stan-

dardized case.

e data details on enforcing contracts

can be found for each economy at http://

www.doingbusiness.org. is methodol-

ogy was developed in Djankov and others

(2003) and is adopted here with minor

changes.

CLOSING A BUSINESS

Doing Business studies the time, cost

and outcomes of bankruptcy proceed-

ings involving domestic entities (table

12.12). e data are derived from survey

responses by local insolvency practitio-

ners and veried through a study of laws

and regulations as well as public infor-

mation on bankruptcy systems.

To make the data comparable across

economies, several assumptions about

the business and the case are used.

ASSUMPTIONS ABOUT THE BUSINESS

e business:

Is a limited liability company.r

Operates in the economy’s largest r

business city.

Is 100% domestically owned, with the r

founder, who is also the chairman of

the supervisory board, owning 51%

(no other shareholder holds more

than 5% of shares).

Has downtown real estate, where it r

runs a hotel, as its major asset.

Has a professional general manager.r

Has had average annual revenue of r

1,000 times income per capita over

the past 3 years.

Has 201 employees and 50 suppliers, r

each of which is owed money for the

last delivery.

Borrowed from a domestic bank r

5 years ago (the loan has 10 years

to full repayment) and bought real

estate (the hotel building), using it as

security for the bank loan.

Has observed the payment schedule r

and all other conditions of the loan

up to now.

Has a oating charge or mortgage, r

with the value of its principal being

exactly equal to the market value of

the hotel.

ASSUMPTIONS ABOUT THE CASE

e business is experiencing liquidity

problems. e company’s loss in 2007

reduced its net worth to a negative gure.

ere is no cash to pay the bank interest

or principal in full, due tomorrow. e

business therefore defaults on its loan.

Management believes that losses will be

incurred in 2008 and 2009 as well.

e bank holds a oating charge

against the hotel in economies where

oating charges are possible. If the law

does not permit a oating charge but

contracts commonly use some other pro-

vision to that eect, this provision is

specied in the lending contract.

e business has too many credi-

tors to negotiate an informal out-of-court

workout. It has the following options: a

judicial procedure aimed at the rehabilita-

tion or reorganization of the business to

permit its continued operation; a judicial

procedure aimed at the liquidation or

winding-up of the company; or a debt en-

forcement or foreclosure procedure aimed

at selling the hotel either piecemeal or as

a going concern, enforced either in court

(or through a government authority like a

debt collection agency) or out of court (for

example, by appointing a receiver).

If an economy has had fewer than 5

cases a year over the past 5 years involv-

ing a judicial reorganization, judicial liq-

uidation or debt enforcement procedure,

the economy receives a “no practice”

mark. is means that creditors are un-

likely to recover their debt through the

legal process (in or out of court).

TIME

Time for creditors to recover their debt is

recorded in calendar years. Information

is collected on the sequence of proce-

dures and on whether any procedures

can be carried out simultaneously. Poten-

tial delay tactics by the parties, such as

the ling of dilatory appeals or requests

for extension, are taken into consider-

ation.

COST

e cost of the proceedings is recorded

as a percentage of the estate’s value. e

cost is calculated on the basis of survey

responses by insolvency practitioners

and includes court fees as well as fees

of insolvency practitioners, independent

assessors, lawyers and accountants. Re-

spondents provide cost estimates from

among the following options: a specic

percentage or less than 2%, 2–5%, 5–8%,

8–11%, 11–18%, 18–25%, 25–33%,

33–50%, 50–75% and more than 75% of

the value of the business estate.

TABLE 12.12

What does closing a business measure?

Time required to recover debt (years)

Measured in calendar yearst

Appeals and requests for extension are includedt

Cost required to recover debt (% of estate)

Measured as percentage of estate valuet

Court feest

Lawyers’ feest

Independent assessors’ feest

Accountants’ feest

Recovery rate for creditors (cents on the dollar)

Measures the cents on the dollar recovered by t

creditors

Present value of debt recovered

t

Ocial costs of the insolvency proceedings are t

deducted

Depreciation of assets is taken into accountt

Outcome for the business aects the maximum t

value that can be recovered

Source:

Doing Business

database.

DOING BUSINESS 2009

RECOVERY RATE

e recovery rate is recorded as cents on

the dollar recouped by creditors through

the bankruptcy, insolvency or debt en-

forcement proceedings. e calculation

takes into account whether the business

emerges from the proceedings as a going

concern as well as costs and the loss in

value due to the time spent closing down.

If the business keeps operating, no value

is lost on the initial claim, set at 100 cents

on the dollar. If it does not, the initial

100 cents on the dollar are reduced to 70

cents on the dollar. en the ocial costs

of the insolvency procedure are deducted

(1 cent for each percentage of the initial

value). Finally, the value lost as a result

of the time the money remains tied up

in insolvency proceedings is taken into

account, including the loss of value due

to depreciation of the hotel furniture.

Consistent with international accounting

practice, the depreciation rate for furni-

ture is taken to be 20%. e furniture is

assumed to account for a quarter of the

total value of assets. e recovery rate is

the present value of the remaining pro-

ceeds, based on end-2007 lending rates

from the International Monetary Fund’s

International Financial Statistics, sup-

plemented with data from central banks.

e recovery rate for economies with “no

practice” is zero.

is methodology was developed in

Djankov and others (2006).

NOTES

1. e data for paying taxes refer to

January–December 2007.

2. ese are available at http://www

.subnational.doingbusiness.org.

3. e average value added per worker is the

ratio of an economy’s GNI per capita to

the working-age population as a percent-

age of the total population.

e ease of doing business index ranks

economies from 1 to 181. For each

economy the index is calculated as the

ranking on the simple average of its

percentile rankings on each of the 10

topics covered in Doing Business 2009.

e ranking on each topic is the simple

average of the percentile rankings on its

component indicators (table 13.1).

If an economy has no laws or regu-

lations covering a specic area—for

example, bankruptcy—it receives a “no

practice” mark. Similarly, an economy

receives a “no practice” or “not possible”

mark if regulation exists but is never

used in practice or if a competing regu-

lation prohibits such practice. Either

way, a “no practice” or “not possible”

mark puts the economy at the bottom of

the ranking on the relevant indicator.

Here is one example of how the

ranking is constructed. In Iceland it

takes 5 procedures, 5 days and 2.6%

of annual income per capita in fees to

open a business. e minimum capital

required amounts to 13.6% of income

per capita. On these 4 indicators Iceland

ranks in the 9th, 3rd, 13th and 58th

percentiles. So on average Iceland ranks

in the 21st percentile on the ease of

starting a business. It ranks in the 48th

percentile on protecting investors, 26th

percentile on trading across borders,

8th percentile on enforcing contracts,

8th percentile on closing a business and

so on. Higher rankings indicate simpler

regulation and stronger protection of

property rights. e simple average of

Iceland’s percentile rankings on all top-

ics is 23%. When all economies are or-

dered by their average percentile rank,

Iceland is in 11th place.

More complex aggregation methods

—such as principal components and

unobserved components—yield a

nearly identical ranking.

e choice of

aggregation method has little inuence

on the rankings because the 10 sets of

indicators in Doing Business provide

suciently broad coverage across top-

ics. So Doing Business uses the simplest

method.

e ease of doing business index

is limited in scope. It does not ac-

count for an economy’s proximity to

large markets, the quality of its infra-

structure services (other than services

related to trading across borders or

construction permits), the security of

property from the and looting, macro-

economic conditions or the strength of

underlying institutions. ere remains

a large unnished agenda for research

into what regulation constitutes binding

constraints, what package of reforms is

most eective and how these issues are

shaped by the context of an economy.

e Doing Business indicators provide

a new empirical data set that may im-

prove understanding of these issues.

Doing Business also uses a simple

method to calculate the top reformers.

First, it selects the economies that im-

plemented reforms making it easier to

do business in 3 or more of the 10 Doing

Business topics. One reform is counted

per topic. For example, if an economy

merged several procedures by creating a

unied property registry and separately

reduced the property transfer tax, this

counts as 1 reform for the purposes of

attaining the 3 reforms required to be a

candidate for top reformer. is year 33

economies met this criterion: Albania,

Azerbaijan, Belarus, Bosnia and Her-

zegovina, Botswana, Bulgaria, Burkina

Faso, China, Colombia, the Czech Re-

public, the Dominican Republic, Egypt,

Georgia, Greece, the Kyrgyz Republic,

Liberia, the former Yugoslav Republic

of Macedonia, Madagascar, Mauritius,

Morocco, Mozambique, New Zealand,

Portugal, Rwanda, Saudi Arabia, Sen-

egal, Sierra Leone, Slovenia, ailand,

Tunisia, Ukraine, Uruguay and Zambia

(table 13.2).

Second, Doing Business ranks these

economies on the increase in their

ranking on the ease of doing business

from the previous year. For example,

Albania, Burkina Faso and Rwanda each

reformed in 4 aspects of business regu-

lation. Albania’s aggregate ranking on

the ease of doing business improved

from 135 to 86, Burkina Faso’s from 164

to 148 and Rwanda’s from 148 to 139.

ese changes represent an improve-

Ease of doing

business

TABLE 13.1

Which indicators make up the ranking?

Starting a business Protecting investors

Procedures, time, cost and paid-in minimum

capital to open a new business

Strength of investor protection index: extent of

disclosure index, extent of director liability index

and ease of shareholder suits index

Dealing with construction permits Paying taxes

Procedures, time and cost to obtain construction

permits, inspections and utility connections

Number of tax payments, time to prepare and le

tax returns and to pay taxes, total taxes as a share

of prot before all taxes borne

Employing workers Trading across borders

Diculty of hiring index, rigidity of hours index,

diculty of ring index, ring cost

Documents, time and cost to export and import

Registering property Enforcing contracts

Procedures, time and cost to transfer commercial

real estate

Procedures, time and cost to resolve a

commercial dispute

Getting credit Closing a business

Strength of legal rights index, depth of credit

information index

Recovery rate in bankruptcy

DOING BUSINESS 2009

ment in the ranking by 49 places, 16

places and 9 places, respectively. Alba-

nia therefore ranks ahead of Burkina

Faso in the list of top 10 reformers.

Rwanda does not make the list.

In summary, top reformers are

economies that have implemented 3

or more reforms making it easier to do

business and, as a result, improved their

position in the ease of doing business

more than other economies. e change

in ranking is calculated by comparing

this year’s ranking with last year’s back-

calculated ranking. To ensure consis-

tency over time, data sets for previous

years are adjusted to reect any changes

in methodology, additions of new econ-

omies and revisions in data.

NOTE

1. See Djankov and others (2005).

EASE OF DOING BUSINESS

TABLE 13.2

Reforms in 2007/08

Economy

Starting a

business

Dealing with

construction

permits

Employing

workers

Registering

property

Getting

credit

Protecting

investors

Paying

taxes

Trading

across

borders

Enforcing

contracts

Closing a

business

Afghanistan

Albania

 

Algeria

Angola



Antigua and Barbuda



Argentina



Armenia

 

Australia

Austria



Azerbaijan

  

Bahamas, The

Bahrain

Bangladesh



Belarus

  

Belgium



Belize

Benin





Bhutan



Bolivia



Bosnia and Herzegovina

  

Botswana







Brazil



Brunei

Bulgaria







Burkina Faso

 

Burundi

Cambodia



Cameroon



Canada



Cape Verde



Central African Republic



Chad



Chile

China





Colombia

  

Comoros

Congo, Dem. Rep.

Congo, Rep.



Costa Rica



Côte d’Ivoire



Croatia



Czech Republic

  

Denmark



Djibouti



Dominica

Dominican Republic



Ecuador



Egypt

  

El Salvador

 



Reforms making it easier to do business 



Reforms making it more dicult to do business

DOING BUSINESS 2009

Reforms in 2007/08

Economy

Starting a

business

Dealing with

construction

permits

Employing

workers

Registering

property

Getting

credit

Protecting

investors

Paying

taxes

Trading

across

borders

Enforcing

contracts

Closing a

business

Equatorial Guinea





Eritrea



Estonia

Ethiopia

Fiji



Finland



France



Gabon





Gambia, The



Georgia



Germany



Ghana



Greece



Grenada

Guatemala



Guinea

Guinea-Bissau

Guyana

Haiti



Honduras



Hong Kong, China

 

Hungary



Iceland

India



Indonesia





Iran

Iraq

Ireland

Israel

Italy







Jamaica



Japan

Jordan



Kazakhstan





Kenya

 

Kiribati

Korea





Kuwait

Kyrgyz Republic

 

Lao PDR

Latvia



Lebanon



Lesotho



Liberia

  

Lithuania



Luxembourg

Macedonia, former

Yugoslav Republic of



Madagascar



Malawi



Reforms making it easier to do business 



Reforms making it more dicult to do business

EASE OF DOING BUSINESS

Reforms in 2007/08

Economy

Starting a

business

Dealing with

construction

permits

Employing

workers

Registering

property

Getting

credit

Protecting

investors

Paying

taxes

Trading

across

borders

Enforcing

contracts

Closing a

business

Malaysia



Maldives

Mali



Marshall Islands

Mauritania



Mauritius



Mexico



Micronesia

Moldova



Mongolia



Montenegro





Morocco



Mozambique



Namibia



Nepal

Netherlands

New Zealand



Nicaragua

Niger

Nigeria



Norway

Oman



Pakistan

Palau



Panama



Papua New Guinea

Paraguay

Peru

Philippines



Poland



Portugal

 

Puerto Rico

Qatar

Romania



Russian Federation

Rwanda

 

Samoa



São Tomé and Principe

Saudi Arabia

 

Senegal

 

Serbia





Seychelles

Sierra Leone

  

Singapore



Slovakia



Slovenia

 

Solomon Islands

South Africa



Spain

Sri Lanka



Reforms making it easier to do business 



Reforms making it more dicult to do business

DOING BUSINESS 2009

Reforms in 2007/08

Economy

Starting a

business

Dealing with

construction

permits

Employing

workers

Registering

property

Getting

credit

Protecting

investors

Paying

taxes

Trading

across

borders

Enforcing

contracts

Closing a

business

St. Kitts and Nevis

St. Lucia

St. Vincent and the Grenadines



Sudan

Suriname

Swaziland

Sweden



Switzerland



Syria

 

Taiwan, China



Tajikistan





Tanzania

Thailand



Timor-Leste

Togo

Tonga



Trinidad and Tobago

Tunisia





Turkey



Uganda

Ukraine





United Arab Emirates



United Kingdom



United States

Uruguay



Uzbekistan



Vanuatu



Venezuela



Vietnam



West Bank and Gaza







Yemen



Zambia



Zimbabwe



 Reforms making it easier to do business 



Reforms making it more dicult to do business

Country

tables

DOING BUSINESS 2009

AFGHANISTAN

South Asia GNI per capita (US$) 370

Ease of doing business (rank) 162 Low income Population (m) 24.8

Starting a business (rank)

Registering property (rank)

174

Trading across borders (rank)

179

Procedures (number) 4 Procedures (number) 9 Documents to export (number) 12

Time (days) 9 Time (days) 250 Time to export (days) 74

Cost (% of income per capita) 59.5 Cost (% of property value) 7.0 Cost to export (US$ per container) 3,000

Minimum capital (% of income per capita) 0.0 Documents to import (number) 11

Getting credit (rank)

178 Time to import (days) 77

Dealing with construction permits (rank)

140 Strength of legal rights index (0-10) 1 Cost to import (US$ per container) 2,600

Procedures (number) 13 Depth of credit information index (0-6) 0

Time (days) 340 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

160

Cost (% of income per capita) 14,918.9 Private bureau coverage (% of adults) 0.0 Procedures (number) 47

Time (days) 1,642

Employing workers (rank)

Protecting investors (rank)

181 Cost (% of claim) 25.0

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 0

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 0

Closing a business (rank)

181

Diculty of ring index (0-100) 40 Ease of shareholder suits index (0-10) 2 Time (years)

NO PRACTICE

Rigidity of employment index (0-100) 27 Strength of investor protection index (0-10) 0.7 Cost (% of estate)

NO PRACTICE

Firing cost (weeks of salary) 0 Recovery rate (cents on the dollar) 0.0

Paying taxes (rank)

Payments (number per year) 8

Time (hours per year) 275

Total tax rate (% of prot) 36.4

ALBANIA

Eastern Europe & Central Asia GNI per capita (US$) 3,290

Ease of doing business (rank) 86 Lower middle income Population (m) 3.2

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 6 Procedures (number) 6 Documents to export (number) 7

Time (days) 8 Time (days) 42 Time to export (days) 21

Cost (% of income per capita) 25.8 Cost (% of property value) 3.4 Cost to export (US$ per container) 770

Minimum capital (% of income per capita) 32.3 Documents to import (number) 9

Getting credit (rank)

12 Time to import (days) 22

Dealing with construction permits (rank)

170 Strength of legal rights index (0-10) 9 Cost to import (US$ per container) 775

Procedures (number) 24 Depth of credit information index (0-6) 4

Time (days) 331 Public registry coverage (% of adults) 8.3

Enforcing contracts (rank)

Cost (% of income per capita) 435.0 Private bureau coverage (% of adults) 0.0 Procedures (number) 39

Time (days) 390

Employing workers (rank)

108

Protecting investors (rank)

14 Cost (% of claim) 38.7

Diculty of hiring index (0-100) 44 Extent of disclosure index (0-10) 8

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 9

Closing a business (rank)

181

Diculty of ring index (0-100) 20 Ease of shareholder suits index (0-10) 5 Time (years)

NO PRACTICE

Rigidity of employment index (0-100) 35 Strength of investor protection index (0-10) 7.3 Cost (% of estate)

NO PRACTICE

Firing cost (weeks of salary) 56 Recovery rate (cents on the dollar) 0.0

Paying taxes (rank)

143

Payments (number per year) 44

Time (hours per year) 244

Total tax rate (% of prot) 50.5

ALGERIA

Middle East & North Africa GNI per capita (US$) 3,620

Ease of doing business (rank) 132 Lower middle income Population (m) 33.9

Starting a business (rank)

141

Registering property (rank)

162

Trading across borders (rank)

118

Procedures (number) 14 Procedures (number) 14 Documents to export (number) 8

Time (days) 24 Time (days) 51 Time to export (days) 17

Cost (% of income per capita) 10.8 Cost (% of property value) 7.5 Cost to export (US$ per container) 1,248

Minimum capital (% of income per capita) 36.6 Documents to import (number) 9

Getting credit (rank)

131 Time to import (days) 23

Dealing with construction permits (rank)

112 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 1,428

Procedures (number) 22 Depth of credit information index (0-6) 2

Time (days) 240 Public registry coverage (% of adults) 0.2

Enforcing contracts (rank)

126

Cost (% of income per capita) 46.8 Private bureau coverage (% of adults) 0.0 Procedures (number) 47

Time (days) 630

Employing workers (rank)

118

Protecting investors (rank)

70 Cost (% of claim) 21.9

Diculty of hiring index (0-100) 44 Extent of disclosure index (0-10) 6

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 6

Closing a business (rank)

Diculty of ring index (0-100) 40 Ease of shareholder suits index (0-10) 4 Time (years) 2.5

Rigidity of employment index (0-100) 48 Strength of investor protection index (0-10) 5.3 Cost (% of estate) 7

Firing cost (weeks of salary) 17 Recovery rate (cents on the dollar) 41.7

Paying taxes (rank)

166

Payments (number per year) 34

Time (hours per year) 451

Total tax rate (% of prot) 74.2

COUNTRY TABLES

ANGOLA

Sub-Saharan Africa GNI per capita (US$) 2,560

Ease of doing business (rank) 168 Lower middle income Population (m) 17.0

Starting a business (rank)

156

Registering property (rank)

173

Trading across borders (rank)

172

Procedures (number) 8 Procedures (number) 7 Documents to export (number) 12

Time (days) 68 Time (days) 334 Time to export (days) 68

Cost (% of income per capita) 196.8 Cost (% of property value) 11.6 Cost to export (US$ per container) 2,250

Minimum capital (% of income per capita) 39.1 Documents to import (number) 9

Getting credit (rank)

84 Time to import (days) 62

Dealing with construction permits (rank)

125 Strength of legal rights index (0-10) 4 Cost to import (US$ per container) 3,325

Procedures (number) 12 Depth of credit information index (0-6) 4

Time (days) 328 Public registry coverage (% of adults) 2.7

Enforcing contracts (rank)

179

Cost (% of income per capita) 831.1 Private bureau coverage (% of adults) 0.0 Procedures (number) 46

Time (days) 1,011

Employing workers (rank)

174

Protecting investors (rank)

53 Cost (% of claim) 44.4

Diculty of hiring index (0-100) 67 Extent of disclosure index (0-10) 5

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 6

Closing a business (rank)

142

Diculty of ring index (0-100) 70 Ease of shareholder suits index (0-10) 6 Time (years) 6.2

Rigidity of employment index (0-100) 66 Strength of investor protection index (0-10) 5.7 Cost (% of estate) 22

Firing cost (weeks of salary) 58 Recovery rate (cents on the dollar) 10.0

Paying taxes (rank)

130

Payments (number per year) 31

Time (hours per year) 272

Total tax rate (% of prot) 53.2

ANTIGUA AND BARBUDA

Latin America & Caribbean GNI per capita (US$) 11,520

Ease of doing business (rank) 42 High income Population (m) 0.1

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 8 Procedures (number) 6 Documents to export (number) 5

Time (days) 21 Time (days) 26 Time to export (days) 15

Cost (% of income per capita) 11.6 Cost (% of property value) 10.9 Cost to export (US$ per container) 1,133

Minimum capital (% of income per capita) 0.0 Documents to import (number) 6

Getting credit (rank)

109 Time to import (days) 15

Dealing with construction permits (rank)

22 Strength of legal rights index (0-10) 7 Cost to import (US$ per container) 1,133

Procedures (number) 13 Depth of credit information index (0-6) 0

Time (days) 156 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 25.8 Private bureau coverage (% of adults) 0.0 Procedures (number) 45

Time (days) 351

Employing workers (rank)

Protecting investors (rank)

24 Cost (% of claim) 22.7

Diculty of hiring index (0-100) 11 Extent of disclosure index (0-10) 4

Rigidity of hours index (0-100) 0 Extent of director liability index (0-10) 8

Closing a business (rank)

Diculty of ring index (0-100) 20 Ease of shareholder suits index (0-10) 7 Time (years) 3.0

Rigidity of employment index (0-100) 10 Strength of investor protection index (0-10) 6.3 Cost (% of estate) 7

Firing cost (weeks of salary) 52 Recovery rate (cents on the dollar) 35.5

Paying taxes (rank)

136

Payments (number per year) 56

Time (hours per year) 207

Total tax rate (% of prot) 46.8

ARGENTINA

Latin America & Caribbean GNI per capita (US$) 6,050

Ease of doing business (rank) 113 Upper middle income Population (m) 39.5

Starting a business (rank)

135

Registering property (rank)

Trading across borders (rank)

106

Procedures (number) 15 Procedures (number) 5 Documents to export (number) 9

Time (days) 32 Time (days) 51 Time to export (days) 13

Cost (% of income per capita) 9.0 Cost (% of property value) 7.5 Cost to export (US$ per container) 1,480

Minimum capital (% of income per capita) 3.7 Documents to import (number) 7

Getting credit (rank)

59 Time to import (days) 18

Dealing with construction permits (rank)

167 Strength of legal rights index (0-10) 4 Cost to import (US$ per container) 1,810

Procedures (number) 28 Depth of credit information index (0-6) 6

Time (days) 338 Public registry coverage (% of adults) 31.2

Enforcing contracts (rank)

Cost (% of income per capita) 183.3 Private bureau coverage (% of adults) 100.0 Procedures (number) 36

Time (days) 590

Employing workers (rank)

130

Protecting investors (rank)

104 Cost (% of claim) 16.5

Diculty of hiring index (0-100) 44 Extent of disclosure index (0-10) 6

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 2

Closing a business (rank)

Diculty of ring index (0-100) 0 Ease of shareholder suits index (0-10) 6 Time (years) 2.8

Rigidity of employment index (0-100) 35 Strength of investor protection index (0-10) 4.7 Cost (% of estate) 12

Firing cost (weeks of salary) 95 Recovery rate (cents on the dollar) 29.8

Paying taxes (rank)

134

Payments (number per year) 9

Time (hours per year) 453

Total tax rate (% of prot) 108.1

DOING BUSINESS 2009

ARMENIA

Eastern Europe & Central Asia GNI per capita (US$) 2,640

Ease of doing business (rank) 44 Lower middle income Population (m) 3.0

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

143

Procedures (number) 9 Procedures (number) 3 Documents to export (number) 7

Time (days) 18 Time (days) 4 Time to export (days) 30

Cost (% of income per capita) 3.6 Cost (% of property value) 0.3 Cost to export (US$ per container) 1,746

Minimum capital (% of income per capita) 2.3 Documents to import (number) 9

Getting credit (rank)

28 Time to import (days) 24

Dealing with construction permits (rank)

42 Strength of legal rights index (0-10) 7 Cost to import (US$ per container) 1,981

Procedures (number) 19 Depth of credit information index (0-6) 5

Time (days) 116 Public registry coverage (% of adults) 2.6

Enforcing contracts (rank)

Cost (% of income per capita) 28.0 Private bureau coverage (% of adults) 24.4 Procedures (number) 49

Time (days) 285

Employing workers (rank)

Protecting investors (rank)

88 Cost (% of claim) 19.0

Diculty of hiring index (0-100) 33 Extent of disclosure index (0-10) 5

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 2

Closing a business (rank)

Diculty of ring index (0-100) 20 Ease of shareholder suits index (0-10) 8 Time (years) 1.9

Rigidity of employment index (0-100) 31 Strength of investor protection index (0-10) 5.0 Cost (% of estate) 4

Firing cost (weeks of salary) 13 Recovery rate (cents on the dollar) 41.8

Paying taxes (rank)

150

Payments (number per year) 50

Time (hours per year) 958

Total tax rate (% of prot) 36.6

AUSTRALIA

OECD: High Income GNI per capita (US$) 35,960

Ease of doing business (rank) 9 High income Population (m) 21.0

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 2 Procedures (number) 5 Documents to export (number) 6

Time (days) 2 Time (days) 5 Time to export (days) 9

Cost (% of income per capita) 0.8 Cost (% of property value) 4.9 Cost to export (US$ per container) 1,200

Minimum capital (% of income per capita) 0.0 Documents to import (number) 6

Getting credit (rank)

5 Time to import (days) 12

Dealing with construction permits (rank)

57 Strength of legal rights index (0-10) 9 Cost to import (US$ per container) 1,239

Procedures (number) 16 Depth of credit information index (0-6) 5

Time (days) 221 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 13.2 Private bureau coverage (% of adults) 100.0 Procedures (number) 28

Time (days) 395

Employing workers (rank)

Protecting investors (rank)

53 Cost (% of claim) 20.7

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 8

Rigidity of hours index (0-100) 0 Extent of director liability index (0-10) 2

Closing a business (rank)

Diculty of ring index (0-100) 10 Ease of shareholder suits index (0-10) 7 Time (years) 1.0

Rigidity of employment index (0-100) 3 Strength of investor protection index (0-10) 5.7 Cost (% of estate) 8

Firing cost (weeks of salary) 4 Recovery rate (cents on the dollar) 78.8

Paying taxes (rank)

Payments (number per year) 12

Time (hours per year) 107

Total tax rate (% of prot) 50.3

AUSTRIA

OECD: High Income GNI per capita (US$) 42,700

Ease of doing business (rank) 27 High income Population (m) 8.3

Starting a business (rank)

104

Registering property (rank)

Trading across borders (rank)

Procedures (number) 8 Procedures (number) 3 Documents to export (number) 4

Time (days) 28 Time (days) 32 Time to export (days) 7

Cost (% of income per capita) 5.1 Cost (% of property value) 4.5 Cost to export (US$ per container) 1,125

Minimum capital (% of income per capita) 52.8 Documents to import (number) 5

Getting credit (rank)

12 Time to import (days) 8

Dealing with construction permits (rank)

46 Strength of legal rights index (0-10) 7 Cost to import (US$ per container) 1,125

Procedures (number) 13 Depth of credit information index (0-6) 6

Time (days) 194 Public registry coverage (% of adults) 1.3

Enforcing contracts (rank)

Cost (% of income per capita) 70.4 Private bureau coverage (% of adults) 40.9 Procedures (number) 25

Time (days) 397

Employing workers (rank)

Protecting investors (rank)

126 Cost (% of claim) 18.0

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 3

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 5

Closing a business (rank)

Diculty of ring index (0-100) 40 Ease of shareholder suits index (0-10) 4 Time (years) 1.1

Rigidity of employment index (0-100) 33 Strength of investor protection index (0-10) 4.0 Cost (% of estate) 18

Firing cost (weeks of salary) 2 Recovery rate (cents on the dollar) 71.5

Paying taxes (rank)

Payments (number per year) 22

Time (hours per year) 170

Total tax rate (% of prot) 54.5

COUNTRY TABLES

AZERBAIJAN

Eastern Europe & Central Asia GNI per capita (US$) 2,550

Ease of doing business (rank) 33 Lower middle income Population (m) 8.6

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

174

Procedures (number) 6 Procedures (number) 4 Documents to export (number) 9

Time (days) 16 Time (days) 11 Time to export (days) 48

Cost (% of income per capita) 3.2 Cost (% of property value) 0.3 Cost to export (US$ per container) 3,075

Minimum capital (% of income per capita) 0.0 Documents to import (number) 14

Getting credit (rank)

12 Time to import (days) 56

Dealing with construction permits (rank)

155 Strength of legal rights index (0-10) 8 Cost to import (US$ per container) 3,420

Procedures (number) 31 Depth of credit information index (0-6) 5

Time (days) 207 Public registry coverage (% of adults) 3.1

Enforcing contracts (rank)

Cost (% of income per capita) 522.6 Private bureau coverage (% of adults) 0.0 Procedures (number) 39

Time (days) 237

Employing workers (rank)

Protecting investors (rank)

18 Cost (% of claim) 18.5

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 7

Rigidity of hours index (0-100) 0 Extent of director liability index (0-10) 5

Closing a business (rank)

Diculty of ring index (0-100) 10 Ease of shareholder suits index (0-10) 8 Time (years) 2.7

Rigidity of employment index (0-100) 3 Strength of investor protection index (0-10) 6.7 Cost (% of estate) 8

Firing cost (weeks of salary) 22 Recovery rate (cents on the dollar) 30.1

Paying taxes (rank)

102

Payments (number per year) 23

Time (hours per year) 376

Total tax rate (% of prot) 41.1

BAHAMAS, THE

Latin America & Caribbean GNI per capita (US$) 19,781

Ease of doing business (rank) 55 High income Population (m) 0.3

Starting a business (rank)

Registering property (rank)

143

Trading across borders (rank)

Procedures (number) 7 Procedures (number) 7 Documents to export (number) 6

Time (days) 31 Time (days) 48 Time to export (days) 16

Cost (% of income per capita) 9.8 Cost (% of property value) 12.5 Cost to export (US$ per container) 930

Minimum capital (% of income per capita) 0.0 Documents to import (number) 6

Getting credit (rank)

68 Time to import (days) 13

Dealing with construction permits (rank)

92 Strength of legal rights index (0-10) 9 Cost to import (US$ per container) 1,380

Procedures (number) 18 Depth of credit information index (0-6) 0

Time (days) 197 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

120

Cost (% of income per capita) 241.6 Private bureau coverage (% of adults) 0.0 Procedures (number) 49

Time (days) 427

Employing workers (rank)

Protecting investors (rank)

104 Cost (% of claim) 28.9

Diculty of hiring index (0-100) 11 Extent of disclosure index (0-10) 2

Rigidity of hours index (0-100) 0 Extent of director liability index (0-10) 5

Closing a business (rank)

Diculty of ring index (0-100) 40 Ease of shareholder suits index (0-10) 7 Time (years) 5.0

Rigidity of employment index (0-100) 17 Strength of investor protection index (0-10) 4.7 Cost (% of estate) 4

Firing cost (weeks of salary) 26 Recovery rate (cents on the dollar) 54.7

Paying taxes (rank)

Payments (number per year) 17

Time (hours per year) 58

Total tax rate (% of prot) 47.0

BAHRAIN

Middle East & North Africa GNI per capita (US$) 25,731

Ease of doing business (rank) 18 High income Population (m) 0.8

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 7 Procedures (number) 2 Documents to export (number) 5

Time (days) 9 Time (days) 31 Time to export (days) 14

Cost (% of income per capita) 0.6 Cost (% of property value) 0.9 Cost to export (US$ per container) 805

Minimum capital (% of income per capita) 210.1 Documents to import (number) 6

Getting credit (rank)

84 Time to import (days) 15

Dealing with construction permits (rank)

14 Strength of legal rights index (0-10) 4 Cost to import (US$ per container) 845

Procedures (number) 13 Depth of credit information index (0-6) 4

Time (days) 56 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

113

Cost (% of income per capita) 57.2 Private bureau coverage (% of adults) 35.8 Procedures (number) 48

Time (days) 635

Employing workers (rank)

Protecting investors (rank)

53 Cost (% of claim) 14.7

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 8

Rigidity of hours index (0-100) 20 Extent of director liability index (0-10) 4

Closing a business (rank)

Diculty of ring index (0-100) 50 Ease of shareholder suits index (0-10) 5 Time (years) 2.5

Rigidity of employment index (0-100) 23 Strength of investor protection index (0-10) 5.7 Cost (% of estate) 10

Firing cost (weeks of salary) 4 Recovery rate (cents on the dollar) 63.2

Paying taxes (rank)

Payments (number per year) 25

Time (hours per year) 36

Total tax rate (% of prot) 15.0

DOING BUSINESS 2009

BANGLADESH

South Asia GNI per capita (US$) 470

Ease of doing business (rank) 110 Low income Population (m) 158.6

Starting a business (rank)

Registering property (rank)

175

Trading across borders (rank)

105

Procedures (number) 7 Procedures (number) 8 Documents to export (number) 6

Time (days) 73 Time (days) 245 Time to export (days) 28

Cost (% of income per capita) 25.7 Cost (% of property value) 10.4 Cost to export (US$ per container) 970

Minimum capital (% of income per capita) 0.0 Documents to import (number) 8

Getting credit (rank)

59 Time to import (days) 32

Dealing with construction permits (rank)

114 Strength of legal rights index (0-10) 8 Cost to import (US$ per container) 1,375

Procedures (number) 14 Depth of credit information index (0-6) 2

Time (days) 231 Public registry coverage (% of adults) 0.9

Enforcing contracts (rank)

178

Cost (% of income per capita) 739.8 Private bureau coverage (% of adults) 0.0 Procedures (number) 41

Time (days) 1,442

Employing workers (rank)

132

Protecting investors (rank)

18 Cost (% of claim) 63.3

Diculty of hiring index (0-100) 44 Extent of disclosure index (0-10) 6

Rigidity of hours index (0-100) 20 Extent of director liability index (0-10) 7

Closing a business (rank)

106

Diculty of ring index (0-100) 40 Ease of shareholder suits index (0-10) 7 Time (years) 4.0

Rigidity of employment index (0-100) 35 Strength of investor protection index (0-10) 6.7 Cost (% of estate) 8

Firing cost (weeks of salary) 104 Recovery rate (cents on the dollar) 23.2

Paying taxes (rank)

Payments (number per year) 21

Time (hours per year) 302

Total tax rate (% of prot) 39.5

BELARUS

Eastern Europe & Central Asia GNI per capita (US$) 4,220

Ease of doing business (rank) 85 Upper middle income Population (m) 9.7

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

134

Procedures (number) 8 Procedures (number) 4 Documents to export (number) 8

Time (days) 31 Time (days) 21 Time to export (days) 20

Cost (% of income per capita) 7.8 Cost (% of property value) 0.0 Cost to export (US$ per container) 1,772

Minimum capital (% of income per capita) 12.4 Documents to import (number) 8

Getting credit (rank)

109 Time to import (days) 26

Dealing with construction permits (rank)

65 Strength of legal rights index (0-10) 2 Cost to import (US$ per container) 1,720

Procedures (number) 17 Depth of credit information index (0-6) 5

Time (days) 210 Public registry coverage (% of adults) 2.4

Enforcing contracts (rank)

Cost (% of income per capita) 39.2 Private bureau coverage (% of adults) 0.0 Procedures (number) 28

Time (days) 225

Employing workers (rank)

Protecting investors (rank)

104 Cost (% of claim) 23.4

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 5

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 1

Closing a business (rank)

Diculty of ring index (0-100) 40 Ease of shareholder suits index (0-10) 8 Time (years) 5.8

Rigidity of employment index (0-100) 27 Strength of investor protection index (0-10) 4.7 Cost (% of estate) 22

Firing cost (weeks of salary) 22 Recovery rate (cents on the dollar) 33.4

Paying taxes (rank)

181

Payments (number per year) 112

Time (hours per year) 1,188

Total tax rate (% of prot) 117.5

BELGIUM

OECD: High Income GNI per capita (US$) 40,710

Ease of doing business (rank) 19 High income Population (m) 10.6

Starting a business (rank)

Registering property (rank)

168

Trading across borders (rank)

Procedures (number) 3 Procedures (number) 7 Documents to export (number) 4

Time (days) 4 Time (days) 132 Time to export (days) 8

Cost (% of income per capita) 5.2 Cost (% of property value) 12.7 Cost to export (US$ per container) 1,619

Minimum capital (% of income per capita) 19.9 Documents to import (number) 5

Getting credit (rank)

43 Time to import (days) 9

Dealing with construction permits (rank)

44 Strength of legal rights index (0-10) 7 Cost to import (US$ per container) 1,600

Procedures (number) 14 Depth of credit information index (0-6) 4

Time (days) 169 Public registry coverage (% of adults) 57.7

Enforcing contracts (rank)

Cost (% of income per capita) 65.2 Private bureau coverage (% of adults) 0.0 Procedures (number) 25

Time (days) 505

Employing workers (rank)

Protecting investors (rank)

15 Cost (% of claim) 16.6

Diculty of hiring index (0-100) 11 Extent of disclosure index (0-10) 8

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 6

Closing a business (rank)

Diculty of ring index (0-100) 10 Ease of shareholder suits index (0-10) 7 Time (years) 0.9

Rigidity of employment index (0-100) 20 Strength of investor protection index (0-10) 7.0 Cost (% of estate) 4

Firing cost (weeks of salary) 16 Recovery rate (cents on the dollar) 86.3

Paying taxes (rank)

Payments (number per year) 11

Time (hours per year) 156

Total tax rate (% of prot) 58.1

COUNTRY TABLES

BELIZE

Latin America & Caribbean GNI per capita (US$) 3,800

Ease of doing business (rank) 78 Upper middle income Population (m) 0.3

Starting a business (rank)

139

Registering property (rank)

121

Trading across borders (rank)

114

Procedures (number) 9 Procedures (number) 8 Documents to export (number) 7

Time (days) 44 Time (days) 60 Time to export (days) 21

Cost (% of income per capita) 51.1 Cost (% of property value) 4.7 Cost to export (US$ per container) 1,810

Minimum capital (% of income per capita) 0.0 Documents to import (number) 6

Getting credit (rank)

84 Time to import (days) 21

Dealing with construction permits (rank)

2 Strength of legal rights index (0-10) 8 Cost to import (US$ per container) 2,145

Procedures (number) 11 Depth of credit information index (0-6) 0

Time (days) 66 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

168

Cost (% of income per capita) 17.8 Private bureau coverage (% of adults) 0.0 Procedures (number) 51

Time (days) 892

Employing workers (rank)

Protecting investors (rank)

113 Cost (% of claim) 27.5

Diculty of hiring index (0-100) 22 Extent of disclosure index (0-10) 3

Rigidity of hours index (0-100) 20 Extent of director liability index (0-10) 4

Closing a business (rank)

Diculty of ring index (0-100) 0 Ease of shareholder suits index (0-10) 6 Time (years) 1.0

Rigidity of employment index (0-100) 14 Strength of investor protection index (0-10) 4.3 Cost (% of estate) 23

Firing cost (weeks of salary) 24 Recovery rate (cents on the dollar) 63.4

Paying taxes (rank)

Payments (number per year) 40

Time (hours per year) 147

Total tax rate (% of prot) 28.2

BENIN

Sub-Saharan Africa GNI per capita (US$) 570

Ease of doing business (rank) 169 Low income Population (m) 9.0

Starting a business (rank)

149

Registering property (rank)

119

Trading across borders (rank)

129

Procedures (number) 7 Procedures (number) 4 Documents to export (number) 7

Time (days) 31 Time (days) 120 Time to export (days) 32

Cost (% of income per capita) 196.0 Cost (% of property value) 11.9 Cost to export (US$ per container) 1,237

Minimum capital (% of income per capita) 347.0 Documents to import (number) 7

Getting credit (rank)

145 Time to import (days) 40

Dealing with construction permits (rank)

130 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 1,393

Procedures (number) 15 Depth of credit information index (0-6) 1

Time (days) 410 Public registry coverage (% of adults) 10.5

Enforcing contracts (rank)

175

Cost (% of income per capita) 303.6 Private bureau coverage (% of adults) 0.0 Procedures (number) 42

Time (days) 825

Employing workers (rank)

116

Protecting investors (rank)

150 Cost (% of claim) 64.7

Diculty of hiring index (0-100) 39 Extent of disclosure index (0-10) 6

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 1

Closing a business (rank)

130

Diculty of ring index (0-100) 40 Ease of shareholder suits index (0-10) 3 Time (years) 4.0

Rigidity of employment index (0-100) 40 Strength of investor protection index (0-10) 3.3 Cost (% of estate) 22

Firing cost (weeks of salary) 36 Recovery rate (cents on the dollar) 16.7

Paying taxes (rank)

165

Payments (number per year) 55

Time (hours per year) 270

Total tax rate (% of prot) 73.2

BHUTAN

South Asia GNI per capita (US$) 1,770

Ease of doing business (rank) 124 Lower middle income Population (m) 0.7

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

151

Procedures (number) 8 Procedures (number) 5 Documents to export (number) 8

Time (days) 46 Time (days) 64 Time to export (days) 38

Cost (% of income per capita) 8.5 Cost (% of property value) 0.0 Cost to export (US$ per container) 1,210

Minimum capital (% of income per capita) 0.0 Documents to import (number) 11

Getting credit (rank)

172 Time to import (days) 38

Dealing with construction permits (rank)

116 Strength of legal rights index (0-10) 2 Cost to import (US$ per container) 2,140

Procedures (number) 25 Depth of credit information index (0-6) 0

Time (days) 183 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 158.4 Private bureau coverage (% of adults) 0.0 Procedures (number) 47

Time (days) 225

Employing workers (rank)

Protecting investors (rank)

126 Cost (% of claim) 0.1

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 5

Rigidity of hours index (0-100) 0 Extent of director liability index (0-10) 3

Closing a business (rank)

181

Diculty of ring index (0-100) 20 Ease of shareholder suits index (0-10) 4 Time (years)

NO PRACTICE

Rigidity of employment index (0-100) 7 Strength of investor protection index (0-10) 4.0 Cost (% of estate)

NO PRACTICE

Firing cost (weeks of salary) 10 Recovery rate (cents on the dollar) 0.0

Paying taxes (rank)

Payments (number per year) 19

Time (hours per year) 274

Total tax rate (% of prot) 39.8

DOING BUSINESS 2009

BOLIVIA

Latin America & Caribbean GNI per capita (US$) 1,260

Ease of doing business (rank) 150 Lower middle income Population (m) 9.5

Starting a business (rank)

165

Registering property (rank)

129

Trading across borders (rank)

117

Procedures (number) 15 Procedures (number) 7 Documents to export (number) 8

Time (days) 50 Time (days) 92 Time to export (days) 19

Cost (% of income per capita) 112.4 Cost (% of property value) 4.9 Cost to export (US$ per container) 1,425

Minimum capital (% of income per capita) 2.8 Documents to import (number) 7

Getting credit (rank)

109 Time to import (days) 23

Dealing with construction permits (rank)

98 Strength of legal rights index (0-10) 1 Cost to import (US$ per container) 1,747

Procedures (number) 17 Depth of credit information index (0-6) 6

Time (days) 249 Public registry coverage (% of adults) 11.9

Enforcing contracts (rank)

133

Cost (% of income per capita) 121.6 Private bureau coverage (% of adults) 29.7 Procedures (number) 40

Time (days) 591

Employing workers (rank)

180

Protecting investors (rank)

126 Cost (% of claim) 33.2

Diculty of hiring index (0-100) 78 Extent of disclosure index (0-10) 1

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 5

Closing a business (rank)

Diculty of ring index (0-100) 100 Ease of shareholder suits index (0-10) 6 Time (years) 1.8

Rigidity of employment index (0-100) 79 Strength of investor protection index (0-10) 4.0 Cost (% of estate) 15

Firing cost (weeks of salary)

NOT POSSIBLE

Recovery rate (cents on the dollar) 37.3

Paying taxes (rank)

176

Payments (number per year) 41

Time (hours per year) 1,080

Total tax rate (% of prot) 78.1

BOSNIA AND HERZEGOVINA

Eastern Europe & Central Asia GNI per capita (US$) 3,580

Ease of doing business (rank) 119 Lower middle income Population (m) 3.9

Starting a business (rank)

161

Registering property (rank)

144

Trading across borders (rank)

Procedures (number) 12 Procedures (number) 7 Documents to export (number) 6

Time (days) 60 Time (days) 128 Time to export (days) 16

Cost (% of income per capita) 30.8 Cost (% of property value) 5.2 Cost to export (US$ per container) 1,070

Minimum capital (% of income per capita) 36.3 Documents to import (number) 7

Getting credit (rank)

59 Time to import (days) 16

Dealing with construction permits (rank)

137 Strength of legal rights index (0-10) 5 Cost to import (US$ per container) 1,035

Procedures (number) 16 Depth of credit information index (0-6) 5

Time (days) 296 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

123

Cost (% of income per capita) 666.9 Private bureau coverage (% of adults) 69.2 Procedures (number) 38

Time (days) 595

Employing workers (rank)

117

Protecting investors (rank)

88 Cost (% of claim) 38.4

Diculty of hiring index (0-100) 67 Extent of disclosure index (0-10) 3

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 6

Closing a business (rank)

Diculty of ring index (0-100) 30 Ease of shareholder suits index (0-10) 6 Time (years) 3.3

Rigidity of employment index (0-100) 46 Strength of investor protection index (0-10) 5.0 Cost (% of estate) 9

Firing cost (weeks of salary) 31 Recovery rate (cents on the dollar) 35.9

Paying taxes (rank)

154

Payments (number per year) 51

Time (hours per year) 428

Total tax rate (% of prot) 44.1

BOTSWANA

Sub-Saharan Africa GNI per capita (US$) 5,840

Ease of doing business (rank) 38 Upper middle income Population (m) 1.9

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

149

Procedures (number) 10 Procedures (number) 4 Documents to export (number) 6

Time (days) 78 Time (days) 11 Time to export (days) 31

Cost (% of income per capita) 2.3 Cost (% of property value) 5.0 Cost to export (US$ per container) 2,508

Minimum capital (% of income per capita) 0.0 Documents to import (number) 9

Getting credit (rank)

43 Time to import (days) 42

Dealing with construction permits (rank)

119 Strength of legal rights index (0-10) 7 Cost to import (US$ per container) 3,064

Procedures (number) 24 Depth of credit information index (0-6) 4

Time (days) 167 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 311.9 Private bureau coverage (% of adults) 52.9 Procedures (number) 29

Time (days) 987

Employing workers (rank)

Protecting investors (rank)

38 Cost (% of claim) 28.1

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 7

Rigidity of hours index (0-100) 20 Extent of director liability index (0-10) 8

Closing a business (rank)

Diculty of ring index (0-100) 40 Ease of shareholder suits index (0-10) 3 Time (years) 1.7

Rigidity of employment index (0-100) 20 Strength of investor protection index (0-10) 6.0 Cost (% of estate) 15

Firing cost (weeks of salary) 90 Recovery rate (cents on the dollar) 60.3

Paying taxes (rank)

Payments (number per year) 19

Time (hours per year) 140

Total tax rate (% of prot) 17.1

COUNTRY TABLES

BRAZIL

Latin America & Caribbean GNI per capita (US$) 5,910

Ease of doing business (rank) 125 Upper middle income Population (m) 191.6

Starting a business (rank)

127

Registering property (rank)

111

Trading across borders (rank)

Procedures (number) 18 Procedures (number) 14 Documents to export (number) 8

Time (days) 152 Time (days) 42 Time to export (days) 14

Cost (% of income per capita) 8.2 Cost (% of property value) 2.7 Cost to export (US$ per container) 1,240

Minimum capital (% of income per capita) 0.0 Documents to import (number) 7

Getting credit (rank)

84 Time to import (days) 19

Dealing with construction permits (rank)

108 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 1,275

Procedures (number) 18 Depth of credit information index (0-6) 5

Time (days) 411 Public registry coverage (% of adults) 20.2

Enforcing contracts (rank)

100

Cost (% of income per capita) 46.7 Private bureau coverage (% of adults) 62.2 Procedures (number) 45

Time (days) 616

Employing workers (rank)

121

Protecting investors (rank)

70 Cost (% of claim) 16.5

Diculty of hiring index (0-100) 78 Extent of disclosure index (0-10) 6

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 7

Closing a business (rank)

127

Diculty of ring index (0-100) 0 Ease of shareholder suits index (0-10) 3 Time (years) 4.0

Rigidity of employment index (0-100) 46 Strength of investor protection index (0-10) 5.3 Cost (% of estate) 12

Firing cost (weeks of salary) 37 Recovery rate (cents on the dollar) 17.1

Paying taxes (rank)

145

Payments (number per year) 11

Time (hours per year) 2,600

Total tax rate (% of prot) 69.4

BRUNEI

East Asia & Pacic GNI per capita (US$) 36,216

Ease of doing business (rank) 88 High income Population (m) 0.4

Starting a business (rank)

130

Registering property (rank)

177

Trading across borders (rank)

Procedures (number) 18 Procedures (number)

NO PRACTICE

Documents to export (number) 6

Time (days) 116 Time (days)

NO PRACTICE

Time to export (days) 28

Cost (% of income per capita) 9.2 Cost (% of property value)

NO PRACTICE

Cost to export (US$ per container) 630

Minimum capital (% of income per capita) 0.0 Documents to import (number) 6

Getting credit (rank)

109 Time to import (days) 19

Dealing with construction permits (rank)

72 Strength of legal rights index (0-10) 7 Cost to import (US$ per container) 708

Procedures (number) 32 Depth of credit information index (0-6) 0

Time (days) 167 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

157

Cost (% of income per capita) 5.3 Private bureau coverage (% of adults) 0.0 Procedures (number) 58

Time (days) 540

Employing workers (rank)

Protecting investors (rank)

113 Cost (% of claim) 36.6

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 3

Rigidity of hours index (0-100) 20 Extent of director liability index (0-10) 2

Closing a business (rank)

Diculty of ring index (0-100) 0 Ease of shareholder suits index (0-10) 8 Time (years) 2.5

Rigidity of employment index (0-100) 7 Strength of investor protection index (0-10) 4.3 Cost (% of estate) 4

Firing cost (weeks of salary) 4 Recovery rate (cents on the dollar) 47.2

Paying taxes (rank)

Payments (number per year) 15

Time (hours per year) 144

Total tax rate (% of prot) 37.4

BULGARIA

Eastern Europe & Central Asia GNI per capita (US$) 4,590

Ease of doing business (rank) 45 Upper middle income Population (m) 7.6

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

102

Procedures (number) 4 Procedures (number) 8 Documents to export (number) 5

Time (days) 49 Time (days) 19 Time to export (days) 23

Cost (% of income per capita) 2.0 Cost (% of property value) 2.3 Cost to export (US$ per container) 1,626

Minimum capital (% of income per capita) 47.8 Documents to import (number) 7

Getting credit (rank)

5 Time to import (days) 21

Dealing with construction permits (rank)

117 Strength of legal rights index (0-10) 8 Cost to import (US$ per container) 1,776

Procedures (number) 24 Depth of credit information index (0-6) 6

Time (days) 139 Public registry coverage (% of adults) 30.7

Enforcing contracts (rank)

Cost (% of income per capita) 493.6 Private bureau coverage (% of adults) 5.0 Procedures (number) 39

Time (days) 564

Employing workers (rank)

Protecting investors (rank)

38 Cost (% of claim) 23.8

Diculty of hiring index (0-100) 17 Extent of disclosure index (0-10) 10

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 1

Closing a business (rank)

Diculty of ring index (0-100) 10 Ease of shareholder suits index (0-10) 7 Time (years) 3.3

Rigidity of employment index (0-100) 29 Strength of investor protection index (0-10) 6.0 Cost (% of estate) 9

Firing cost (weeks of salary) 9 Recovery rate (cents on the dollar) 32.1

Paying taxes (rank)

Payments (number per year) 17

Time (hours per year) 616

Total tax rate (% of prot) 34.9

DOING BUSINESS 2009

BURKINA FASO

Sub-Saharan Africa GNI per capita (US$) 430

Ease of doing business (rank) 148 Low income Population (m) 14.8

Starting a business (rank)

113

Registering property (rank)

148

Trading across borders (rank)

173

Procedures (number) 5 Procedures (number) 6 Documents to export (number) 11

Time (days) 16 Time (days) 136 Time to export (days) 45

Cost (% of income per capita) 62.3 Cost (% of property value) 10.2 Cost to export (US$ per container) 2,132

Minimum capital (% of income per capita) 458.8 Documents to import (number) 11

Getting credit (rank)

145 Time to import (days) 54

Dealing with construction permits (rank)

106 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 3,630

Procedures (number) 15 Depth of credit information index (0-6) 1

Time (days) 214 Public registry coverage (% of adults) 1.9

Enforcing contracts (rank)

110

Cost (% of income per capita) 577.9 Private bureau coverage (% of adults) 0.0 Procedures (number) 37

Time (days) 446

Employing workers (rank)

Protecting investors (rank)

142 Cost (% of claim) 107.4

Diculty of hiring index (0-100) 33 Extent of disclosure index (0-10) 6

Rigidity of hours index (0-100) 20 Extent of director liability index (0-10) 1

Closing a business (rank)

110

Diculty of ring index (0-100) 10 Ease of shareholder suits index (0-10) 4 Time (years) 4.0

Rigidity of employment index (0-100) 21 Strength of investor protection index (0-10) 3.7 Cost (% of estate) 9

Firing cost (weeks of salary) 34 Recovery rate (cents on the dollar) 21.7

Paying taxes (rank)

132

Payments (number per year) 45

Time (hours per year) 270

Total tax rate (% of prot) 44.6

BURUNDI

Sub-Saharan Africa GNI per capita (US$) 110

Ease of doing business (rank) 177 Low income Population (m) 8.5

Starting a business (rank)

138

Registering property (rank)

125

Trading across borders (rank)

170

Procedures (number) 11 Procedures (number) 5 Documents to export (number) 9

Time (days) 43 Time (days) 94 Time to export (days) 47

Cost (% of income per capita) 215.0 Cost (% of property value) 10.7 Cost to export (US$ per container) 2,147

Minimum capital (% of income per capita) 0.0 Documents to import (number) 10

Getting credit (rank)

163 Time to import (days) 71

Dealing with construction permits (rank)

173 Strength of legal rights index (0-10) 2 Cost to import (US$ per container) 3,705

Procedures (number) 20 Depth of credit information index (0-6) 1

Time (days) 384 Public registry coverage (% of adults) 0.3

Enforcing contracts (rank)

170

Cost (% of income per capita) 8,515.8 Private bureau coverage (% of adults) 0.0 Procedures (number) 44

Time (days) 832

Employing workers (rank)

Protecting investors (rank)

150 Cost (% of claim) 38.6

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 4

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 1

Closing a business (rank)

181

Diculty of ring index (0-100) 30 Ease of shareholder suits index (0-10) 5 Time (years)

NO PRACTICE

Rigidity of employment index (0-100) 30 Strength of investor protection index (0-10) 3.3 Cost (% of estate)

NO PRACTICE

Firing cost (weeks of salary) 26 Recovery rate (cents on the dollar) 0.0

Paying taxes (rank)

114

Payments (number per year) 32

Time (hours per year) 140

Total tax rate (% of prot) 278.7

CAMBODIA

East Asia & Pacic GNI per capita (US$) 540

Ease of doing business (rank) 135 Low income Population (m) 14.4

Starting a business (rank)

169

Registering property (rank)

108

Trading across borders (rank)

122

Procedures (number) 9 Procedures (number) 7 Documents to export (number) 11

Time (days) 85 Time (days) 56 Time to export (days) 22

Cost (% of income per capita) 151.7 Cost (% of property value) 4.4 Cost to export (US$ per container) 732

Minimum capital (% of income per capita) 43.9 Documents to import (number) 11

Getting credit (rank)

68 Time to import (days) 30

Dealing with construction permits (rank)

147 Strength of legal rights index (0-10) 9 Cost to import (US$ per container) 872

Procedures (number) 23 Depth of credit information index (0-6) 0

Time (days) 709 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

136

Cost (% of income per capita) 64.3 Private bureau coverage (% of adults) 0.0 Procedures (number) 44

Time (days) 401

Employing workers (rank)

134

Protecting investors (rank)

70 Cost (% of claim) 102.7

Diculty of hiring index (0-100) 44 Extent of disclosure index (0-10) 5

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 9

Closing a business (rank)

181

Diculty of ring index (0-100) 30 Ease of shareholder suits index (0-10) 2 Time (years)

NO PRACTICE

Rigidity of employment index (0-100) 45 Strength of investor protection index (0-10) 5.3 Cost (% of estate)

NO PRACTICE

Firing cost (weeks of salary) 39 Recovery rate (cents on the dollar) 0.0

Paying taxes (rank)

Payments (number per year) 27

Time (hours per year) 137

Total tax rate (% of prot) 22.6

COUNTRY TABLES

CAMEROON

Sub-Saharan Africa GNI per capita (US$) 1,050

Ease of doing business (rank) 164 Lower middle income Population (m) 18.5

Starting a business (rank)

171

Registering property (rank)

138

Trading across borders (rank)

137

Procedures (number) 13 Procedures (number) 5 Documents to export (number) 9

Time (days) 37 Time (days) 93 Time to export (days) 27

Cost (% of income per capita) 137.1 Cost (% of property value) 17.8 Cost to export (US$ per container) 995

Minimum capital (% of income per capita) 188.0 Documents to import (number) 8

Getting credit (rank)

131 Time to import (days) 33

Dealing with construction permits (rank)

154 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 1,672

Procedures (number) 15 Depth of credit information index (0-6) 2

Time (days) 426 Public registry coverage (% of adults) 4.9

Enforcing contracts (rank)

172

Cost (% of income per capita) 1,277.2 Private bureau coverage (% of adults) 0.0 Procedures (number) 43

Time (days) 800

Employing workers (rank)

124

Protecting investors (rank)

113 Cost (% of claim) 46.6

Diculty of hiring index (0-100) 28 Extent of disclosure index (0-10) 6

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 1

Closing a business (rank)

Diculty of ring index (0-100) 70 Ease of shareholder suits index (0-10) 6 Time (years) 3.2

Rigidity of employment index (0-100) 46 Strength of investor protection index (0-10) 4.3 Cost (% of estate) 15

Firing cost (weeks of salary) 33 Recovery rate (cents on the dollar) 25.5

Paying taxes (rank)

171

Payments (number per year) 41

Time (hours per year) 1,400

Total tax rate (% of prot) 51.4

CANADA

OECD: High Income GNI per capita (US$) 39,420

Ease of doing business (rank) 8 High income Population (m) 33.0

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 1 Procedures (number) 6 Documents to export (number) 3

Time (days) 5 Time (days) 17 Time to export (days) 7

Cost (% of income per capita) 0.5 Cost (% of property value) 1.8 Cost to export (US$ per container) 1,660

Minimum capital (% of income per capita) 0.0 Documents to import (number) 4

Getting credit (rank)

28 Time to import (days) 11

Dealing with construction permits (rank)

29 Strength of legal rights index (0-10) 6 Cost to import (US$ per container) 1,785

Procedures (number) 14 Depth of credit information index (0-6) 6

Time (days) 75 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 103.7 Private bureau coverage (% of adults) 100.0 Procedures (number) 36

Time (days) 570

Employing workers (rank)

Protecting investors (rank)

5 Cost (% of claim) 22.3

Diculty of hiring index (0-100) 11 Extent of disclosure index (0-10) 8

Rigidity of hours index (0-100) 0 Extent of director liability index (0-10) 9

Closing a business (rank)

Diculty of ring index (0-100) 0 Ease of shareholder suits index (0-10) 8 Time (years) 0.8

Rigidity of employment index (0-100) 4 Strength of investor protection index (0-10) 8.3 Cost (% of estate) 4

Firing cost (weeks of salary) 28 Recovery rate (cents on the dollar) 88.7

Paying taxes (rank)

Payments (number per year) 9

Time (hours per year) 119

Total tax rate (% of prot) 45.4

CAPE VERDE

Sub-Saharan Africa GNI per capita (US$) 2,430

Ease of doing business (rank) 143 Lower middle income Population (m) 0.5

Starting a business (rank)

163

Registering property (rank)

124

Trading across borders (rank)

Procedures (number) 12 Procedures (number) 6 Documents to export (number) 5

Time (days) 52 Time (days) 73 Time to export (days) 19

Cost (% of income per capita) 35.7 Cost (% of property value) 7.7 Cost to export (US$ per container) 1,325

Minimum capital (% of income per capita) 47.5 Documents to import (number) 5

Getting credit (rank)

123 Time to import (days) 18

Dealing with construction permits (rank)

79 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 1,129

Procedures (number) 18 Depth of credit information index (0-6) 3

Time (days) 120 Public registry coverage (% of adults) 21.8

Enforcing contracts (rank)

Cost (% of income per capita) 639.1 Private bureau coverage (% of adults) 0.0 Procedures (number) 37

Time (days) 425

Employing workers (rank)

169

Protecting investors (rank)

126 Cost (% of claim) 21.8

Diculty of hiring index (0-100) 33 Extent of disclosure index (0-10) 1

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 5

Closing a business (rank)

181

Diculty of ring index (0-100) 70 Ease of shareholder suits index (0-10) 6 Time (years)

NO PRACTICE

Rigidity of employment index (0-100) 54 Strength of investor protection index (0-10) 4.0 Cost (% of estate)

NO PRACTICE

Firing cost (weeks of salary) 93 Recovery rate (cents on the dollar) 0.0

Paying taxes (rank)

115

Payments (number per year) 57

Time (hours per year) 100

Total tax rate (% of prot) 54.0

DOING BUSINESS 2009

CENTRAL AFRICAN REPUBLIC

Sub-Saharan Africa GNI per capita (US$) 380

Ease of doing business (rank) 180 Low income Population (m) 4.3

Starting a business (rank)

152

Registering property (rank)

133

Trading across borders (rank)

175

Procedures (number) 10 Procedures (number) 5 Documents to export (number) 8

Time (days) 14 Time (days) 75 Time to export (days) 57

Cost (% of income per capita) 232.3 Cost (% of property value) 18.6 Cost to export (US$ per container) 5,121

Minimum capital (% of income per capita) 513.9 Documents to import (number) 18

Getting credit (rank)

131 Time to import (days) 66

Dealing with construction permits (rank)

138 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 5,074

Procedures (number) 21 Depth of credit information index (0-6) 2

Time (days) 239 Public registry coverage (% of adults) 1.2

Enforcing contracts (rank)

169

Cost (% of income per capita) 278.9 Private bureau coverage (% of adults) 0.0 Procedures (number) 43

Time (days) 660

Employing workers (rank)

151

Protecting investors (rank)

126 Cost (% of claim) 82.0

Diculty of hiring index (0-100) 72 Extent of disclosure index (0-10) 6

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 1

Closing a business (rank)

181

Diculty of ring index (0-100) 50 Ease of shareholder suits index (0-10) 5 Time (years) 4.8

Rigidity of employment index (0-100) 61 Strength of investor protection index (0-10) 4.0 Cost (% of estate) 76

Firing cost (weeks of salary) 22 Recovery rate (cents on the dollar) 0.0

Paying taxes (rank)

178

Payments (number per year) 54

Time (hours per year) 504

Total tax rate (% of prot) 203.8

CHAD

Sub-Saharan Africa GNI per capita (US$) 540

Ease of doing business (rank) 175 Low income Population (m) 10.8

Starting a business (rank)

180

Registering property (rank)

132

Trading across borders (rank)

159

Procedures (number) 19 Procedures (number) 6 Documents to export (number) 6

Time (days) 75 Time (days) 44 Time to export (days) 78

Cost (% of income per capita) 175.0 Cost (% of property value) 22.7 Cost to export (US$ per container) 5,367

Minimum capital (% of income per capita) 365.1 Documents to import (number) 9

Getting credit (rank)

145 Time to import (days) 102

Dealing with construction permits (rank)

70 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 6,020

Procedures (number) 9 Depth of credit information index (0-6) 1

Time (days) 181 Public registry coverage (% of adults) 0.6

Enforcing contracts (rank)

166

Cost (% of income per capita) 974.7 Private bureau coverage (% of adults) 0.0 Procedures (number) 41

Time (days) 743

Employing workers (rank)

139

Protecting investors (rank)

126 Cost (% of claim) 77.4

Diculty of hiring index (0-100) 39 Extent of disclosure index (0-10) 6

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 1

Closing a business (rank)

181

Diculty of ring index (0-100) 40 Ease of shareholder suits index (0-10) 5 Time (years)

NO PRACTICE

Rigidity of employment index (0-100) 46 Strength of investor protection index (0-10) 4.0 Cost (% of estate)

NO PRACTICE

Firing cost (weeks of salary) 36 Recovery rate (cents on the dollar) 0.0

Paying taxes (rank)

130

Payments (number per year) 54

Time (hours per year) 122

Total tax rate (% of prot) 60.5

CHILE

Latin America & Caribbean GNI per capita (US$) 8,350

Ease of doing business (rank) 40 Upper middle income Population (m) 16.6

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 9 Procedures (number) 6 Documents to export (number) 6

Time (days) 27 Time (days) 31 Time to export (days) 21

Cost (% of income per capita) 7.5 Cost (% of property value) 1.3 Cost to export (US$ per container) 745

Minimum capital (% of income per capita) 0.0 Documents to import (number) 7

Getting credit (rank)

68 Time to import (days) 21

Dealing with construction permits (rank)

62 Strength of legal rights index (0-10) 4 Cost to import (US$ per container) 795

Procedures (number) 18 Depth of credit information index (0-6) 5

Time (days) 155 Public registry coverage (% of adults) 28.1

Enforcing contracts (rank)

Cost (% of income per capita) 101.3 Private bureau coverage (% of adults) 34.5 Procedures (number) 36

Time (days) 480

Employing workers (rank)

Protecting investors (rank)

38 Cost (% of claim) 28.6

Diculty of hiring index (0-100) 33 Extent of disclosure index (0-10) 7

Rigidity of hours index (0-100) 20 Extent of director liability index (0-10) 6

Closing a business (rank)

112

Diculty of ring index (0-100) 20 Ease of shareholder suits index (0-10) 5 Time (years) 4.5

Rigidity of employment index (0-100) 24 Strength of investor protection index (0-10) 6.0 Cost (% of estate) 15

Firing cost (weeks of salary) 52 Recovery rate (cents on the dollar) 21.3

Paying taxes (rank)

Payments (number per year) 10

Time (hours per year) 316

Total tax rate (% of prot) 25.9

COUNTRY TABLES

CHINA

East Asia & Pacic GNI per capita (US$) 2,360

Ease of doing business (rank) 83 Lower middle income Population (m) 1,320.0

Starting a business (rank)

151

Registering property (rank)

Trading across borders (rank)

Procedures (number) 14 Procedures (number) 4 Documents to export (number) 7

Time (days) 40 Time (days) 29 Time to export (days) 21

Cost (% of income per capita) 8.4 Cost (% of property value) 3.2 Cost to export (US$ per container) 460

Minimum capital (% of income per capita) 158.1 Documents to import (number) 6

Getting credit (rank)

59 Time to import (days) 24

Dealing with construction permits (rank)

176 Strength of legal rights index (0-10) 6 Cost to import (US$ per container) 545

Procedures (number) 37 Depth of credit information index (0-6) 4

Time (days) 336 Public registry coverage (% of adults) 58.8

Enforcing contracts (rank)

Cost (% of income per capita) 698.4 Private bureau coverage (% of adults) 0.0 Procedures (number) 34

Time (days) 406

Employing workers (rank)

111

Protecting investors (rank)

88 Cost (% of claim) 11.1

Diculty of hiring index (0-100) 11 Extent of disclosure index (0-10) 10

Rigidity of hours index (0-100) 20 Extent of director liability index (0-10) 1

Closing a business (rank)

Diculty of ring index (0-100) 50 Ease of shareholder suits index (0-10) 4 Time (years) 1.7

Rigidity of employment index (0-100) 27 Strength of investor protection index (0-10) 5.0 Cost (% of estate) 22

Firing cost (weeks of salary) 91 Recovery rate (cents on the dollar) 35.3

Paying taxes (rank)

132

Payments (number per year) 9

Time (hours per year) 504

Total tax rate (% of prot) 79.9

COLOMBIA

Latin America & Caribbean GNI per capita (US$) 3,250

Ease of doing business (rank) 53 Lower middle income Population (m) 46.1

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 9 Procedures (number) 9 Documents to export (number) 6

Time (days) 36 Time (days) 23 Time to export (days) 14

Cost (% of income per capita) 14.1 Cost (% of property value) 2.4 Cost to export (US$ per container) 1,690

Minimum capital (% of income per capita) 0.0 Documents to import (number) 8

Getting credit (rank)

59 Time to import (days) 15

Dealing with construction permits (rank)

54 Strength of legal rights index (0-10) 5 Cost to import (US$ per container) 1,640

Procedures (number) 13 Depth of credit information index (0-6) 5

Time (days) 114 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

149

Cost (% of income per capita) 661.6 Private bureau coverage (% of adults) 42.5 Procedures (number) 34

Time (days) 1,346

Employing workers (rank)

Protecting investors (rank)

24 Cost (% of claim) 52.6

Diculty of hiring index (0-100) 11 Extent of disclosure index (0-10) 8

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 2

Closing a business (rank)

Diculty of ring index (0-100) 20 Ease of shareholder suits index (0-10) 9 Time (years) 3.0

Rigidity of employment index (0-100) 24 Strength of investor protection index (0-10) 6.3 Cost (% of estate) 1

Firing cost (weeks of salary) 59 Recovery rate (cents on the dollar) 52.8

Paying taxes (rank)

141

Payments (number per year) 31

Time (hours per year) 256

Total tax rate (% of prot) 78.4

COMOROS

Sub-Saharan Africa GNI per capita (US$) 680

Ease of doing business (rank) 155 Low income Population (m) 0.6

Starting a business (rank)

160

Registering property (rank)

Trading across borders (rank)

129

Procedures (number) 11 Procedures (number) 5 Documents to export (number) 10

Time (days) 23 Time (days) 24 Time to export (days) 30

Cost (% of income per capita) 188.6 Cost (% of property value) 20.8 Cost to export (US$ per container) 1,073

Minimum capital (% of income per capita) 280.8 Documents to import (number) 10

Getting credit (rank)

163 Time to import (days) 21

Dealing with construction permits (rank)

64 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 1,057

Procedures (number) 18 Depth of credit information index (0-6) 0

Time (days) 164 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

150

Cost (% of income per capita) 77.9 Private bureau coverage (% of adults) 0.0 Procedures (number) 43

Time (days) 506

Employing workers (rank)

162

Protecting investors (rank)

126 Cost (% of claim) 89.4

Diculty of hiring index (0-100) 39 Extent of disclosure index (0-10) 6

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 1

Closing a business (rank)

181

Diculty of ring index (0-100) 40 Ease of shareholder suits index (0-10) 5 Time (years)

NO PRACTICE

Rigidity of employment index (0-100) 46 Strength of investor protection index (0-10) 4.0 Cost (% of estate)

NO PRACTICE

Firing cost (weeks of salary) 100 Recovery rate (cents on the dollar) 0.0

Paying taxes (rank)

Payments (number per year) 20

Time (hours per year) 100

Total tax rate (% of prot) 48.8

DOING BUSINESS 2009

CONGO, DEM. REP.

Sub-Saharan Africa GNI per capita (US$) 140

Ease of doing business (rank) 181 Low income Population (m) 62.4

Starting a business (rank)

154

Registering property (rank)

152

Trading across borders (rank)

160

Procedures (number) 13 Procedures (number) 8 Documents to export (number) 8

Time (days) 155 Time (days) 57 Time to export (days) 46

Cost (% of income per capita) 435.4 Cost (% of property value) 9.2 Cost to export (US$ per container) 2,607

Minimum capital (% of income per capita) 0.0 Documents to import (number) 9

Getting credit (rank)

163 Time to import (days) 66

Dealing with construction permits (rank)

141 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 2,483

Procedures (number) 14 Depth of credit information index (0-6) 0

Time (days) 322 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

173

Cost (% of income per capita) 1,725.8 Private bureau coverage (% of adults) 0.0 Procedures (number) 43

Time (days) 645

Employing workers (rank)

175

Protecting investors (rank)

150 Cost (% of claim) 151.8

Diculty of hiring index (0-100) 72 Extent of disclosure index (0-10) 3

Rigidity of hours index (0-100) 80 Extent of director liability index (0-10) 3

Closing a business (rank)

150

Diculty of ring index (0-100) 70 Ease of shareholder suits index (0-10) 4 Time (years) 5.2

Rigidity of employment index (0-100) 74 Strength of investor protection index (0-10) 3.3 Cost (% of estate) 29

Firing cost (weeks of salary) 31 Recovery rate (cents on the dollar) 5.4

Paying taxes (rank)

153

Payments (number per year) 32

Time (hours per year) 308

Total tax rate (% of prot) 229.8

CONGO, REP.

Sub-Saharan Africa GNI per capita (US$) 1,540

Ease of doing business (rank) 178 Lower middle income Population (m) 3.8

Starting a business (rank)

157

Registering property (rank)

171

Trading across borders (rank)

176

Procedures (number) 10 Procedures (number) 7 Documents to export (number) 11

Time (days) 37 Time (days) 116 Time to export (days) 50

Cost (% of income per capita) 106.4 Cost (% of property value) 16.5 Cost to export (US$ per container) 2,490

Minimum capital (% of income per capita) 131.2 Documents to import (number) 12

Getting credit (rank)

131 Time to import (days) 62

Dealing with construction permits (rank)

68 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 2,959

Procedures (number) 14 Depth of credit information index (0-6) 2

Time (days) 169 Public registry coverage (% of adults) 6.9

Enforcing contracts (rank)

155

Cost (% of income per capita) 345.6 Private bureau coverage (% of adults) 0.0 Procedures (number) 44

Time (days) 560

Employing workers (rank)

170

Protecting investors (rank)

150 Cost (% of claim) 53.2

Diculty of hiring index (0-100) 78 Extent of disclosure index (0-10) 6

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 1

Closing a business (rank)

117

Diculty of ring index (0-100) 70 Ease of shareholder suits index (0-10) 3 Time (years) 3.0

Rigidity of employment index (0-100) 69 Strength of investor protection index (0-10) 3.3 Cost (% of estate) 24

Firing cost (weeks of salary) 33 Recovery rate (cents on the dollar) 20.4

Paying taxes (rank)

179

Payments (number per year) 61

Time (hours per year) 606

Total tax rate (% of prot) 65.5

COSTA RICA

Latin America & Caribbean GNI per capita (US$) 5,560

Ease of doing business (rank) 117 Upper middle income Population (m) 4.5

Starting a business (rank)

123

Registering property (rank)

Trading across borders (rank)

Procedures (number) 12 Procedures (number) 6 Documents to export (number) 7

Time (days) 60 Time (days) 21 Time to export (days) 18

Cost (% of income per capita) 20.5 Cost (% of property value) 3.4 Cost to export (US$ per container) 1,050

Minimum capital (% of income per capita) 0.0 Documents to import (number) 8

Getting credit (rank)

59 Time to import (days) 25

Dealing with construction permits (rank)

123 Strength of legal rights index (0-10) 5 Cost to import (US$ per container) 1,050

Procedures (number) 23 Depth of credit information index (0-6) 5

Time (days) 191 Public registry coverage (% of adults) 5.9

Enforcing contracts (rank)

132

Cost (% of income per capita) 211.7 Private bureau coverage (% of adults) 51.6 Procedures (number) 40

Time (days) 877

Employing workers (rank)

Protecting investors (rank)

164 Cost (% of claim) 24.3

Diculty of hiring index (0-100) 44 Extent of disclosure index (0-10) 2

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 5

Closing a business (rank)

Diculty of ring index (0-100) 0 Ease of shareholder suits index (0-10) 2 Time (years) 3.5

Rigidity of employment index (0-100) 28 Strength of investor protection index (0-10) 3.0 Cost (% of estate) 15

Firing cost (weeks of salary) 35 Recovery rate (cents on the dollar) 25.4

Paying taxes (rank)

152

Payments (number per year) 43

Time (hours per year) 282

Total tax rate (% of prot) 55.7

COUNTRY TABLES

CÔTE D’IVOIRE

Sub-Saharan Africa GNI per capita (US$) 910

Ease of doing business (rank) 161 Low income Population (m) 19.3

Starting a business (rank)

167

Registering property (rank)

139

Trading across borders (rank)

155

Procedures (number) 10 Procedures (number) 6 Documents to export (number) 10

Time (days) 40 Time (days) 62 Time to export (days) 23

Cost (% of income per capita) 135.1 Cost (% of property value) 13.9 Cost to export (US$ per container) 1,904

Minimum capital (% of income per capita) 215.9 Documents to import (number) 9

Getting credit (rank)

145 Time to import (days) 43

Dealing with construction permits (rank)

160 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 2,437

Procedures (number) 21 Depth of credit information index (0-6) 1

Time (days) 628 Public registry coverage (% of adults) 2.9

Enforcing contracts (rank)

124

Cost (% of income per capita) 243.3 Private bureau coverage (% of adults) 0.0 Procedures (number) 33

Time (days) 770

Employing workers (rank)

112

Protecting investors (rank)

150 Cost (% of claim) 41.7

Diculty of hiring index (0-100) 33 Extent of disclosure index (0-10) 6

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 1

Closing a business (rank)

Diculty of ring index (0-100) 20 Ease of shareholder suits index (0-10) 3 Time (years) 2.2

Rigidity of employment index (0-100) 38 Strength of investor protection index (0-10) 3.3 Cost (% of estate) 18

Firing cost (weeks of salary) 49 Recovery rate (cents on the dollar) 34.0

Paying taxes (rank)

148

Payments (number per year) 66

Time (hours per year) 270

Total tax rate (% of prot) 45.4

CROATIA

Eastern Europe & Central Asia GNI per capita (US$) 10,460

Ease of doing business (rank) 106 Upper middle income Population (m) 4.4

Starting a business (rank)

117

Registering property (rank)

109

Trading across borders (rank)

Procedures (number) 8 Procedures (number) 5 Documents to export (number) 7

Time (days) 40 Time (days) 174 Time to export (days) 20

Cost (% of income per capita) 11.5 Cost (% of property value) 5.0 Cost to export (US$ per container) 1,281

Minimum capital (% of income per capita) 16.6 Documents to import (number) 8

Getting credit (rank)

68 Time to import (days) 16

Dealing with construction permits (rank)

163 Strength of legal rights index (0-10) 6 Cost to import (US$ per container) 1,141

Procedures (number) 19 Depth of credit information index (0-6) 3

Time (days) 410 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 655.2 Private bureau coverage (% of adults) 71.8 Procedures (number) 38

Time (days) 561

Employing workers (rank)

146

Protecting investors (rank)

126 Cost (% of claim) 13.8

Diculty of hiring index (0-100) 61 Extent of disclosure index (0-10) 1

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 5

Closing a business (rank)

Diculty of ring index (0-100) 50 Ease of shareholder suits index (0-10) 6 Time (years) 3.1

Rigidity of employment index (0-100) 50 Strength of investor protection index (0-10) 4.0 Cost (% of estate) 15

Firing cost (weeks of salary) 39 Recovery rate (cents on the dollar) 30.5

Paying taxes (rank)

Payments (number per year) 17

Time (hours per year) 196

Total tax rate (% of prot) 32.5

CZECH REPUBLIC

OECD: High Income GNI per capita (US$) 14,450

Ease of doing business (rank) 75 High income Population (m) 10.3

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 8 Procedures (number) 4 Documents to export (number) 4

Time (days) 15 Time (days) 123 Time to export (days) 17

Cost (% of income per capita) 9.6 Cost (% of property value) 3.0 Cost to export (US$ per container) 985

Minimum capital (% of income per capita) 31.8 Documents to import (number) 7

Getting credit (rank)

43 Time to import (days) 20

Dealing with construction permits (rank)

86 Strength of legal rights index (0-10) 6 Cost to import (US$ per container) 1,087

Procedures (number) 36 Depth of credit information index (0-6) 5

Time (days) 180 Public registry coverage (% of adults) 4.6

Enforcing contracts (rank)

Cost (% of income per capita) 16.9 Private bureau coverage (% of adults) 65.2 Procedures (number) 27

Time (days) 820

Employing workers (rank)

Protecting investors (rank)

88 Cost (% of claim) 33.0

Diculty of hiring index (0-100) 33 Extent of disclosure index (0-10) 2

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 5

Closing a business (rank)

113

Diculty of ring index (0-100) 10 Ease of shareholder suits index (0-10) 8 Time (years) 6.5

Rigidity of employment index (0-100) 28 Strength of investor protection index (0-10) 5.0 Cost (% of estate) 15

Firing cost (weeks of salary) 22 Recovery rate (cents on the dollar) 20.9

Paying taxes (rank)

118

Payments (number per year) 12

Time (hours per year) 930

Total tax rate (% of prot) 48.6

100

DOING BUSINESS 2009

DENMARK

OECD: High Income GNI per capita (US$) 54,910

Ease of doing business (rank) 5 High income Population (m) 5.5

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 4 Procedures (number) 6 Documents to export (number) 4

Time (days) 6 Time (days) 42 Time to export (days) 5

Cost (% of income per capita) 0.0 Cost (% of property value) 0.6 Cost to export (US$ per container) 681

Minimum capital (% of income per capita) 40.1 Documents to import (number) 3

Getting credit (rank)

12 Time to import (days) 5

Dealing with construction permits (rank)

7 Strength of legal rights index (0-10) 9 Cost to import (US$ per container) 681

Procedures (number) 6 Depth of credit information index (0-6) 4

Time (days) 69 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 60.9 Private bureau coverage (% of adults) 5.0 Procedures (number) 34

Time (days) 380

Employing workers (rank)

Protecting investors (rank)

24 Cost (% of claim) 23.3

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 7

Rigidity of hours index (0-100) 20 Extent of director liability index (0-10) 5

Closing a business (rank)

Diculty of ring index (0-100) 10 Ease of shareholder suits index (0-10) 7 Time (years) 1.1

Rigidity of employment index (0-100) 10 Strength of investor protection index (0-10) 6.3 Cost (% of estate) 4

Firing cost (weeks of salary) 0 Recovery rate (cents on the dollar) 86.5

Paying taxes (rank)

Payments (number per year) 9

Time (hours per year) 135

Total tax rate (% of prot) 29.9

DJIBOUTI

Middle East & North Africa GNI per capita (US$) 1,090

Ease of doing business (rank) 153 Lower middle income Population (m) 0.8

Starting a business (rank)

173

Registering property (rank)

134

Trading across borders (rank)

Procedures (number) 11 Procedures (number) 7 Documents to export (number) 5

Time (days) 37 Time (days) 40 Time to export (days) 19

Cost (% of income per capita) 200.2 Cost (% of property value) 13.2 Cost to export (US$ per container) 1,058

Minimum capital (% of income per capita) 514.0 Documents to import (number) 5

Getting credit (rank)

172 Time to import (days) 16

Dealing with construction permits (rank)

99 Strength of legal rights index (0-10) 1 Cost to import (US$ per container) 978

Procedures (number) 14 Depth of credit information index (0-6) 1

Time (days) 195 Public registry coverage (% of adults) 0.2

Enforcing contracts (rank)

159

Cost (% of income per capita) 982.8 Private bureau coverage (% of adults) 0.0 Procedures (number) 40

Time (days) 1,225

Employing workers (rank)

137

Protecting investors (rank)

177 Cost (% of claim) 34.0

Diculty of hiring index (0-100) 67 Extent of disclosure index (0-10) 5

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 2

Closing a business (rank)

132

Diculty of ring index (0-100) 30 Ease of shareholder suits index (0-10) 0 Time (years) 5.0

Rigidity of employment index (0-100) 46 Strength of investor protection index (0-10) 2.3 Cost (% of estate) 18

Firing cost (weeks of salary) 56 Recovery rate (cents on the dollar) 15.9

Paying taxes (rank)

Payments (number per year) 35

Time (hours per year) 114

Total tax rate (% of prot) 38.7

DOMINICA

Latin America & Caribbean GNI per capita (US$) 4,250

Ease of doing business (rank) 74 Upper middle income Population (m) 0.1

Starting a business (rank)

Registering property (rank)

103

Trading across borders (rank)

Procedures (number) 5 Procedures (number) 5 Documents to export (number) 7

Time (days) 14 Time (days) 42 Time to export (days) 13

Cost (% of income per capita) 25.5 Cost (% of property value) 13.7 Cost to export (US$ per container) 1,297

Minimum capital (% of income per capita) 0.0 Documents to import (number) 8

Getting credit (rank)

68 Time to import (days) 15

Dealing with construction permits (rank)

24 Strength of legal rights index (0-10) 9 Cost to import (US$ per container) 1,310

Procedures (number) 13 Depth of credit information index (0-6) 0

Time (days) 182 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

164

Cost (% of income per capita) 12.8 Private bureau coverage (% of adults) 0.0 Procedures (number) 47

Time (days) 681

Employing workers (rank)

Protecting investors (rank)

24 Cost (% of claim) 36.0

Diculty of hiring index (0-100) 11 Extent of disclosure index (0-10) 4

Rigidity of hours index (0-100) 20 Extent of director liability index (0-10) 8

Closing a business (rank)

181

Diculty of ring index (0-100) 20 Ease of shareholder suits index (0-10) 7 Time (years)

NO PRACTICE

Rigidity of employment index (0-100) 17 Strength of investor protection index (0-10) 6.3 Cost (% of estate)

NO PRACTICE

Firing cost (weeks of salary) 58 Recovery rate (cents on the dollar) 0.0

Paying taxes (rank)

Payments (number per year) 38

Time (hours per year) 120

Total tax rate (% of prot) 37.0

COUNTRY TABLES

101

DOMINICAN REPUBLIC

Latin America & Caribbean GNI per capita (US$) 3,550

Ease of doing business (rank) 97 Lower middle income Population (m) 9.8

Starting a business (rank)

Registering property (rank)

106

Trading across borders (rank)

Procedures (number) 8 Procedures (number) 7 Documents to export (number) 6

Time (days) 19 Time (days) 60 Time to export (days) 9

Cost (% of income per capita) 19.4 Cost (% of property value) 3.8 Cost to export (US$ per container) 916

Minimum capital (% of income per capita) 0.0 Documents to import (number) 7

Getting credit (rank)

68 Time to import (days) 10

Dealing with construction permits (rank)

77 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 1,150

Procedures (number) 17 Depth of credit information index (0-6) 6

Time (days) 214 Public registry coverage (% of adults) 33.9

Enforcing contracts (rank)

Cost (% of income per capita) 93.2 Private bureau coverage (% of adults) 35.0 Procedures (number) 34

Time (days) 460

Employing workers (rank)

Protecting investors (rank)

126 Cost (% of claim) 40.9

Diculty of hiring index (0-100) 44 Extent of disclosure index (0-10) 5

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 0

Closing a business (rank)

144

Diculty of ring index (0-100) 0 Ease of shareholder suits index (0-10) 7 Time (years) 3.5

Rigidity of employment index (0-100) 28 Strength of investor protection index (0-10) 4.0 Cost (% of estate) 38

Firing cost (weeks of salary) 88 Recovery rate (cents on the dollar) 8.9

Paying taxes (rank)

Payments (number per year) 9

Time (hours per year) 480

Total tax rate (% of prot) 35.7

ECUADOR

Latin America & Caribbean GNI per capita (US$) 3,080

Ease of doing business (rank) 136 Lower middle income Population (m) 13.3

Starting a business (rank)

158

Registering property (rank)

Trading across borders (rank)

124

Procedures (number) 14 Procedures (number) 9 Documents to export (number) 9

Time (days) 65 Time (days) 16 Time to export (days) 20

Cost (% of income per capita) 38.5 Cost (% of property value) 2.2 Cost to export (US$ per container) 1,345

Minimum capital (% of income per capita) 12.7 Documents to import (number) 7

Getting credit (rank)

84 Time to import (days) 29

Dealing with construction permits (rank)

85 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 1,332

Procedures (number) 19 Depth of credit information index (0-6) 5

Time (days) 155 Public registry coverage (% of adults) 37.7

Enforcing contracts (rank)

101

Cost (% of income per capita) 272.7 Private bureau coverage (% of adults) 46.8 Procedures (number) 39

Time (days) 588

Employing workers (rank)

171

Protecting investors (rank)

126 Cost (% of claim) 27.2

Diculty of hiring index (0-100) 44 Extent of disclosure index (0-10) 1

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 5

Closing a business (rank)

131

Diculty of ring index (0-100) 50 Ease of shareholder suits index (0-10) 6 Time (years) 5.3

Rigidity of employment index (0-100) 51 Strength of investor protection index (0-10) 4.0 Cost (% of estate) 18

Firing cost (weeks of salary) 135 Recovery rate (cents on the dollar) 16.1

Paying taxes (rank)

Payments (number per year) 8

Time (hours per year) 600

Total tax rate (% of prot) 34.9

EGYPT

Middle East & North Africa GNI per capita (US$) 1,580

Ease of doing business (rank) 114 Lower middle income Population (m) 75.5

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 6 Procedures (number) 7 Documents to export (number) 6

Time (days) 7 Time (days) 72 Time to export (days) 14

Cost (% of income per capita) 18.3 Cost (% of property value) 0.9 Cost to export (US$ per container) 737

Minimum capital (% of income per capita) 2.0 Documents to import (number) 6

Getting credit (rank)

84 Time to import (days) 15

Dealing with construction permits (rank)

165 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 823

Procedures (number) 28 Depth of credit information index (0-6) 5

Time (days) 249 Public registry coverage (% of adults) 2.2

Enforcing contracts (rank)

151

Cost (% of income per capita) 376.7 Private bureau coverage (% of adults) 4.7 Procedures (number) 42

Time (days) 1,010

Employing workers (rank)

107

Protecting investors (rank)

70 Cost (% of claim) 26.2

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 8

Rigidity of hours index (0-100) 20 Extent of director liability index (0-10) 3

Closing a business (rank)

128

Diculty of ring index (0-100) 60 Ease of shareholder suits index (0-10) 5 Time (years) 4.2

Rigidity of employment index (0-100) 27 Strength of investor protection index (0-10) 5.3 Cost (% of estate) 22

Firing cost (weeks of salary) 132 Recovery rate (cents on the dollar) 16.8

Paying taxes (rank)

144

Payments (number per year) 29

Time (hours per year) 711

Total tax rate (% of prot) 46.1

102

DOING BUSINESS 2009

EL SALVADOR

Latin America & Caribbean GNI per capita (US$) 2,850

Ease of doing business (rank) 72 Lower middle income Population (m) 6.9

Starting a business (rank)

103

Registering property (rank)

Trading across borders (rank)

Procedures (number) 8 Procedures (number) 5 Documents to export (number) 8

Time (days) 17 Time (days) 31 Time to export (days) 14

Cost (% of income per capita) 49.6 Cost (% of property value) 3.7 Cost to export (US$ per container) 880

Minimum capital (% of income per capita) 3.5 Documents to import (number) 9

Getting credit (rank)

43 Time to import (days) 10

Dealing with construction permits (rank)

121 Strength of legal rights index (0-10) 5 Cost to import (US$ per container) 820

Procedures (number) 34 Depth of credit information index (0-6) 6

Time (days) 155 Public registry coverage (% of adults) 18.4

Enforcing contracts (rank)

Cost (% of income per capita) 176.3 Private bureau coverage (% of adults) 83.0 Procedures (number) 30

Time (days) 786

Employing workers (rank)

Protecting investors (rank)

113 Cost (% of claim) 19.2

Diculty of hiring index (0-100) 33 Extent of disclosure index (0-10) 5

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 2

Closing a business (rank)

Diculty of ring index (0-100) 0 Ease of shareholder suits index (0-10) 6 Time (years) 4.0

Rigidity of employment index (0-100) 24 Strength of investor protection index (0-10) 4.3 Cost (% of estate) 9

Firing cost (weeks of salary) 86 Recovery rate (cents on the dollar) 30.8

Paying taxes (rank)

124

Payments (number per year) 53

Time (hours per year) 320

Total tax rate (% of prot) 34.9

EQUATORIAL GUINEA

Sub-Saharan Africa GNI per capita (US$) 12,860

Ease of doing business (rank) 167 High income Population (m) 0.5

Starting a business (rank)

174

Registering property (rank)

Trading across borders (rank)

133

Procedures (number) 20 Procedures (number) 6 Documents to export (number) 7

Time (days) 136 Time (days) 23 Time to export (days) 30

Cost (% of income per capita) 101.7 Cost (% of property value) 6.2 Cost to export (US$ per container) 1,411

Minimum capital (% of income per capita) 15.4 Documents to import (number) 7

Getting credit (rank)

131 Time to import (days) 49

Dealing with construction permits (rank)

87 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 1,411

Procedures (number) 18 Depth of credit information index (0-6) 2

Time (days) 201 Public registry coverage (% of adults) 2.7

Enforcing contracts (rank)

Cost (% of income per capita) 159.4 Private bureau coverage (% of adults) 0.0 Procedures (number) 40

Time (days) 553

Employing workers (rank)

178

Protecting investors (rank)

142 Cost (% of claim) 18.5

Diculty of hiring index (0-100) 67 Extent of disclosure index (0-10) 6

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 1

Closing a business (rank)

181

Diculty of ring index (0-100) 70 Ease of shareholder suits index (0-10) 4 Time (years)

NO PRACTICE

Rigidity of employment index (0-100) 66 Strength of investor protection index (0-10) 3.7 Cost (% of estate)

NO PRACTICE

Firing cost (weeks of salary) 133 Recovery rate (cents on the dollar) 0.0

Paying taxes (rank)

161

Payments (number per year) 46

Time (hours per year) 296

Total tax rate (% of prot) 59.5

ERITREA

Sub-Saharan Africa GNI per capita (US$) 230

Ease of doing business (rank) 173 Low income Population (m) 4.8

Starting a business (rank)

178

Registering property (rank)

165

Trading across borders (rank)

163

Procedures (number) 13 Procedures (number) 12 Documents to export (number) 9

Time (days) 84 Time (days) 101 Time to export (days) 50

Cost (% of income per capita) 102.2 Cost (% of property value) 5.2 Cost to export (US$ per container) 1,431

Minimum capital (% of income per capita) 396.7 Documents to import (number) 13

Getting credit (rank)

172 Time to import (days) 60

Dealing with construction permits (rank)

181 Strength of legal rights index (0-10) 2 Cost to import (US$ per container) 1,581

Procedures (number)

NO PRACTICE

Depth of credit information index (0-6) 0

Time (days)

NO PRACTICE

Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita)

NO PRACTICE

Private bureau coverage (% of adults) 0.0 Procedures (number) 39

Time (days) 405

Employing workers (rank)

Protecting investors (rank)

104 Cost (% of claim) 22.6

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 4

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 5

Closing a business (rank)

181

Diculty of ring index (0-100) 20 Ease of shareholder suits index (0-10) 5 Time (years)

NO PRACTICE

Rigidity of employment index (0-100) 20 Strength of investor protection index (0-10) 4.7 Cost (% of estate)

NO PRACTICE

Firing cost (weeks of salary) 69 Recovery rate (cents on the dollar) 0.0

Paying taxes (rank)

105

Payments (number per year) 18

Time (hours per year) 216

Total tax rate (% of prot) 84.5

COUNTRY TABLES

103

ESTONIA

Eastern Europe & Central Asia GNI per capita (US$) 13,200

Ease of doing business (rank) 22 High income Population (m) 1.3

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 5 Procedures (number) 3 Documents to export (number) 3

Time (days) 7 Time (days) 51 Time to export (days) 5

Cost (% of income per capita) 1.7 Cost (% of property value) 0.4 Cost to export (US$ per container) 730

Minimum capital (% of income per capita) 23.7 Documents to import (number) 4

Getting credit (rank)

43 Time to import (days) 5

Dealing with construction permits (rank)

19 Strength of legal rights index (0-10) 6 Cost to import (US$ per container) 740

Procedures (number) 14 Depth of credit information index (0-6) 5

Time (days) 118 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 27.5 Private bureau coverage (% of adults) 20.6 Procedures (number) 36

Time (days) 425

Employing workers (rank)

163

Protecting investors (rank)

53 Cost (% of claim) 18.9

Diculty of hiring index (0-100) 33 Extent of disclosure index (0-10) 8

Rigidity of hours index (0-100) 80 Extent of director liability index (0-10) 3

Closing a business (rank)

Diculty of ring index (0-100) 60 Ease of shareholder suits index (0-10) 6 Time (years) 3.0

Rigidity of employment index (0-100) 58 Strength of investor protection index (0-10) 5.7 Cost (% of estate) 9

Firing cost (weeks of salary) 35 Recovery rate (cents on the dollar) 37.5

Paying taxes (rank)

Payments (number per year) 10

Time (hours per year) 81

Total tax rate (% of prot) 48.6

ETHIOPIA

Sub-Saharan Africa GNI per capita (US$) 220

Ease of doing business (rank) 116 Low income Population (m) 79.1

Starting a business (rank)

118

Registering property (rank)

154

Trading across borders (rank)

152

Procedures (number) 7 Procedures (number) 13 Documents to export (number) 8

Time (days) 16 Time (days) 43 Time to export (days) 46

Cost (% of income per capita) 29.8 Cost (% of property value) 7.1 Cost to export (US$ per container) 2,087

Minimum capital (% of income per capita) 693.6 Documents to import (number) 8

Getting credit (rank)

123 Time to import (days) 42

Dealing with construction permits (rank)

59 Strength of legal rights index (0-10) 4 Cost to import (US$ per container) 2,893

Procedures (number) 12 Depth of credit information index (0-6) 2

Time (days) 128 Public registry coverage (% of adults) 0.1

Enforcing contracts (rank)

Cost (% of income per capita) 790.7 Private bureau coverage (% of adults) 0.0 Procedures (number) 39

Time (days) 690

Employing workers (rank)

Protecting investors (rank)

113 Cost (% of claim) 15.2

Diculty of hiring index (0-100) 33 Extent of disclosure index (0-10) 4

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 4

Closing a business (rank)

Diculty of ring index (0-100) 30 Ease of shareholder suits index (0-10) 5 Time (years) 3.0

Rigidity of employment index (0-100) 34 Strength of investor protection index (0-10) 4.3 Cost (% of estate) 15

Firing cost (weeks of salary) 40 Recovery rate (cents on the dollar) 32.2

Paying taxes (rank)

Payments (number per year) 20

Time (hours per year) 198

Total tax rate (% of prot) 31.1

FIJI

East Asia & Pacic GNI per capita (US$) 3,800

Ease of doing business (rank) 39 Upper middle income Population (m) 0.8

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

108

Procedures (number) 8 Procedures (number) 3 Documents to export (number) 13

Time (days) 46 Time (days) 68 Time to export (days) 24

Cost (% of income per capita) 25.2 Cost (% of property value) 2.0 Cost to export (US$ per container) 654

Minimum capital (% of income per capita) 0.0 Documents to import (number) 13

Getting credit (rank)

12 Time to import (days) 24

Dealing with construction permits (rank)

55 Strength of legal rights index (0-10) 9 Cost to import (US$ per container) 630

Procedures (number) 19 Depth of credit information index (0-6) 4

Time (days) 135 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 51.2 Private bureau coverage (% of adults) 42.3 Procedures (number) 34

Time (days) 397

Employing workers (rank)

Protecting investors (rank)

38 Cost (% of claim) 38.9

Diculty of hiring index (0-100) 11 Extent of disclosure index (0-10) 3

Rigidity of hours index (0-100) 20 Extent of director liability index (0-10) 8

Closing a business (rank)

119

Diculty of ring index (0-100) 20 Ease of shareholder suits index (0-10) 7 Time (years) 1.8

Rigidity of employment index (0-100) 17 Strength of investor protection index (0-10) 6.0 Cost (% of estate) 38

Firing cost (weeks of salary) 22 Recovery rate (cents on the dollar) 20.1

Paying taxes (rank)

Payments (number per year) 33

Time (hours per year) 140

Total tax rate (% of prot) 41.5

104

DOING BUSINESS 2009

FINLAND

OECD: High Income GNI per capita (US$) 44,400

Ease of doing business (rank) 14 High income Population (m) 5.3

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 3 Procedures (number) 3 Documents to export (number) 4

Time (days) 14 Time (days) 14 Time to export (days) 8

Cost (% of income per capita) 1.0 Cost (% of property value) 4.0 Cost to export (US$ per container) 495

Minimum capital (% of income per capita) 7.4 Documents to import (number) 5

Getting credit (rank)

28 Time to import (days) 8

Dealing with construction permits (rank)

43 Strength of legal rights index (0-10) 7 Cost to import (US$ per container) 575

Procedures (number) 18 Depth of credit information index (0-6) 5

Time (days) 38 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 118.3 Private bureau coverage (% of adults) 14.8 Procedures (number) 32

Time (days) 235

Employing workers (rank)

129

Protecting investors (rank)

53 Cost (% of claim) 10.4

Diculty of hiring index (0-100) 44 Extent of disclosure index (0-10) 6

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 4

Closing a business (rank)

Diculty of ring index (0-100) 40 Ease of shareholder suits index (0-10) 7 Time (years) 0.9

Rigidity of employment index (0-100) 48 Strength of investor protection index (0-10) 5.7 Cost (% of estate) 4

Firing cost (weeks of salary) 26 Recovery rate (cents on the dollar) 87.3

Paying taxes (rank)

Payments (number per year) 20

Time (hours per year) 269

Total tax rate (% of prot) 47.8

FRANCE

OECD: High Income GNI per capita (US$) 38,500

Ease of doing business (rank) 31 High income Population (m) 61.7

Starting a business (rank)

Registering property (rank)

166

Trading across borders (rank)

Procedures (number) 5 Procedures (number) 9 Documents to export (number) 2

Time (days) 7 Time (days) 113 Time to export (days) 9

Cost (% of income per capita) 1.0 Cost (% of property value) 6.3 Cost to export (US$ per container) 1,078

Minimum capital (% of income per capita) 0.0 Documents to import (number) 2

Getting credit (rank)

43 Time to import (days) 11

Dealing with construction permits (rank)

18 Strength of legal rights index (0-10) 7 Cost to import (US$ per container) 1,248

Procedures (number) 13 Depth of credit information index (0-6) 4

Time (days) 137 Public registry coverage (% of adults) 28.3

Enforcing contracts (rank)

Cost (% of income per capita) 23.8 Private bureau coverage (% of adults) 0.0 Procedures (number) 30

Time (days) 331

Employing workers (rank)

148

Protecting investors (rank)

70 Cost (% of claim) 17.4

Diculty of hiring index (0-100) 67 Extent of disclosure index (0-10) 10

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 1

Closing a business (rank)

Diculty of ring index (0-100) 40 Ease of shareholder suits index (0-10) 5 Time (years) 1.9

Rigidity of employment index (0-100) 56 Strength of investor protection index (0-10) 5.3 Cost (% of estate) 9

Firing cost (weeks of salary) 32 Recovery rate (cents on the dollar) 44.7

Paying taxes (rank)

Payments (number per year) 11

Time (hours per year) 132

Total tax rate (% of prot) 65.4

GABON

Sub-Saharan Africa GNI per capita (US$) 6,670

Ease of doing business (rank) 151 Upper middle income Population (m) 1.3

Starting a business (rank)

148

Registering property (rank)

158

Trading across borders (rank)

128

Procedures (number) 9 Procedures (number) 8 Documents to export (number) 7

Time (days) 58 Time (days) 60 Time to export (days) 20

Cost (% of income per capita) 20.3 Cost (% of property value) 10.5 Cost to export (US$ per container) 1,945

Minimum capital (% of income per capita) 30.2 Documents to import (number) 8

Getting credit (rank)

131 Time to import (days) 22

Dealing with construction permits (rank)

60 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 1,955

Procedures (number) 16 Depth of credit information index (0-6) 2

Time (days) 210 Public registry coverage (% of adults) 20.7

Enforcing contracts (rank)

147

Cost (% of income per capita) 39.4 Private bureau coverage (% of adults) 0.0 Procedures (number) 38

Time (days) 1,070

Employing workers (rank)

154

Protecting investors (rank)

150 Cost (% of claim) 34.3

Diculty of hiring index (0-100) 17 Extent of disclosure index (0-10) 6

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 1

Closing a business (rank)

134

Diculty of ring index (0-100) 80 Ease of shareholder suits index (0-10) 3 Time (years) 5.0

Rigidity of employment index (0-100) 52 Strength of investor protection index (0-10) 3.3 Cost (% of estate) 15

Firing cost (weeks of salary) 43 Recovery rate (cents on the dollar) 15.2

Paying taxes (rank)

101

Payments (number per year) 26

Time (hours per year) 272

Total tax rate (% of prot) 44.7

COUNTRY TABLES

105

GAMBIA, THE

Sub-Saharan Africa GNI per capita (US$) 320

Ease of doing business (rank) 130 Low income Population (m) 1.7

Starting a business (rank)

101

Registering property (rank)

111

Trading across borders (rank)

Procedures (number) 8 Procedures (number) 5 Documents to export (number) 6

Time (days) 27 Time (days) 371 Time to export (days) 24

Cost (% of income per capita) 254.9 Cost (% of property value) 4.6 Cost to export (US$ per container) 831

Minimum capital (% of income per capita) 0.0 Documents to import (number) 8

Getting credit (rank)

131 Time to import (days) 23

Dealing with construction permits (rank)

74 Strength of legal rights index (0-10) 5 Cost to import (US$ per container) 922

Procedures (number) 17 Depth of credit information index (0-6) 0

Time (days) 146 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 394.0 Private bureau coverage (% of adults) 0.0 Procedures (number) 32

Time (days) 434

Employing workers (rank)

Protecting investors (rank)

170 Cost (% of claim) 37.9

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 2

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 1

Closing a business (rank)

120

Diculty of ring index (0-100) 40 Ease of shareholder suits index (0-10) 5 Time (years) 3.0

Rigidity of employment index (0-100) 27 Strength of investor protection index (0-10) 2.7 Cost (% of estate) 15

Firing cost (weeks of salary) 26 Recovery rate (cents on the dollar) 19.5

Paying taxes (rank)

175

Payments (number per year) 50

Time (hours per year) 376

Total tax rate (% of prot) 292.4

GEORGIA

Eastern Europe & Central Asia GNI per capita (US$) 2,120

Ease of doing business (rank) 15 Lower middle income Population (m) 4.4

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 3 Procedures (number) 2 Documents to export (number) 8

Time (days) 3 Time (days) 3 Time to export (days) 12

Cost (% of income per capita) 4.0 Cost (% of property value) 0.0 Cost to export (US$ per container) 1,380

Minimum capital (% of income per capita) 0.0 Documents to import (number) 7

Getting credit (rank)

28 Time to import (days) 14

Dealing with construction permits (rank)

10 Strength of legal rights index (0-10) 6 Cost to import (US$ per container) 1,340

Procedures (number) 12 Depth of credit information index (0-6) 6

Time (days) 113 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 20.3 Private bureau coverage (% of adults) 4.5 Procedures (number) 36

Time (days) 285

Employing workers (rank)

Protecting investors (rank)

38 Cost (% of claim) 29.9

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 8

Rigidity of hours index (0-100) 20 Extent of director liability index (0-10) 6

Closing a business (rank)

Diculty of ring index (0-100) 0 Ease of shareholder suits index (0-10) 4 Time (years) 3.3

Rigidity of employment index (0-100) 7 Strength of investor protection index (0-10) 6.0 Cost (% of estate) 4

Firing cost (weeks of salary) 4 Recovery rate (cents on the dollar) 27.9

Paying taxes (rank)

110

Payments (number per year) 30

Time (hours per year) 387

Total tax rate (% of prot) 38.6

GERMANY

OECD: High Income GNI per capita (US$) 38,860

Ease of doing business (rank) 25 High income Population (m) 82.3

Starting a business (rank)

102

Registering property (rank)

Trading across borders (rank)

Procedures (number) 9 Procedures (number) 4 Documents to export (number) 4

Time (days) 18 Time (days) 40 Time to export (days) 7

Cost (% of income per capita) 5.6 Cost (% of property value) 5.2 Cost to export (US$ per container) 822

Minimum capital (% of income per capita) 42.2 Documents to import (number) 5

Getting credit (rank)

12 Time to import (days) 7

Dealing with construction permits (rank)

15 Strength of legal rights index (0-10) 7 Cost to import (US$ per container) 887

Procedures (number) 12 Depth of credit information index (0-6) 6

Time (days) 100 Public registry coverage (% of adults) 0.7

Enforcing contracts (rank)

Cost (% of income per capita) 62.2 Private bureau coverage (% of adults) 98.4 Procedures (number) 30

Time (days) 394

Employing workers (rank)

142

Protecting investors (rank)

88 Cost (% of claim) 14.4

Diculty of hiring index (0-100) 33 Extent of disclosure index (0-10) 5

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 5

Closing a business (rank)

Diculty of ring index (0-100) 40 Ease of shareholder suits index (0-10) 5 Time (years) 1.2

Rigidity of employment index (0-100) 44 Strength of investor protection index (0-10) 5.0 Cost (% of estate) 8

Firing cost (weeks of salary) 69 Recovery rate (cents on the dollar) 52.2

Paying taxes (rank)

Payments (number per year) 16

Time (hours per year) 196

Total tax rate (% of prot) 50.5

106

DOING BUSINESS 2009

GHANA

Sub-Saharan Africa GNI per capita (US$) 590

Ease of doing business (rank) 87 Low income Population (m) 23.5

Starting a business (rank)

137

Registering property (rank)

Trading across borders (rank)

Procedures (number) 9 Procedures (number) 5 Documents to export (number) 6

Time (days) 34 Time (days) 34 Time to export (days) 19

Cost (% of income per capita) 32.7 Cost (% of property value) 1.2 Cost to export (US$ per container) 1,003

Minimum capital (% of income per capita) 16.6 Documents to import (number) 7

Getting credit (rank)

109 Time to import (days) 29

Dealing with construction permits (rank)

142 Strength of legal rights index (0-10) 7 Cost to import (US$ per container) 1,130

Procedures (number) 18 Depth of credit information index (0-6) 0

Time (days) 220 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 1,282.6 Private bureau coverage (% of adults) 0.0 Procedures (number) 36

Time (days) 487

Employing workers (rank)

145

Protecting investors (rank)

38 Cost (% of claim) 23.0

Diculty of hiring index (0-100) 22 Extent of disclosure index (0-10) 7

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 5

Closing a business (rank)

104

Diculty of ring index (0-100) 50 Ease of shareholder suits index (0-10) 6 Time (years) 1.9

Rigidity of employment index (0-100) 37 Strength of investor protection index (0-10) 6.0 Cost (% of estate) 22

Firing cost (weeks of salary) 178 Recovery rate (cents on the dollar) 24.0

Paying taxes (rank)

Payments (number per year) 33

Time (hours per year) 224

Total tax rate (% of prot) 32.7

GREECE

OECD: High Income GNI per capita (US$) 29,630

Ease of doing business (rank) 96 High income Population (m) 11.2

Starting a business (rank)

133

Registering property (rank)

101

Trading across borders (rank)

Procedures (number) 15 Procedures (number) 11 Documents to export (number) 5

Time (days) 19 Time (days) 22 Time to export (days) 20

Cost (% of income per capita) 10.2 Cost (% of property value) 3.8 Cost to export (US$ per container) 1,153

Minimum capital (% of income per capita) 19.6 Documents to import (number) 6

Getting credit (rank)

109 Time to import (days) 25

Dealing with construction permits (rank)

45 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 1,265

Procedures (number) 15 Depth of credit information index (0-6) 4

Time (days) 169 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 46.4 Private bureau coverage (% of adults) 39.0 Procedures (number) 39

Time (days) 819

Employing workers (rank)

133

Protecting investors (rank)

150 Cost (% of claim) 14.4

Diculty of hiring index (0-100) 33 Extent of disclosure index (0-10) 1

Rigidity of hours index (0-100) 80 Extent of director liability index (0-10) 4

Closing a business (rank)

Diculty of ring index (0-100) 40 Ease of shareholder suits index (0-10) 5 Time (years) 2.0

Rigidity of employment index (0-100) 51 Strength of investor protection index (0-10) 3.3 Cost (% of estate) 9

Firing cost (weeks of salary) 24 Recovery rate (cents on the dollar) 44.2

Paying taxes (rank)

Payments (number per year) 10

Time (hours per year) 224

Total tax rate (% of prot) 47.4

GRENADA

Latin America & Caribbean GNI per capita (US$) 4,670

Ease of doing business (rank) 84 Upper middle income Population (m) 0.1

Starting a business (rank)

Registering property (rank)

156

Trading across borders (rank)

Procedures (number) 6 Procedures (number) 8 Documents to export (number) 6

Time (days) 20 Time (days) 77 Time to export (days) 16

Cost (% of income per capita) 30.2 Cost (% of property value) 7.4 Cost to export (US$ per container) 1,131

Minimum capital (% of income per capita) 0.0 Documents to import (number) 5

Getting credit (rank)

68 Time to import (days) 20

Dealing with construction permits (rank)

16 Strength of legal rights index (0-10) 9 Cost to import (US$ per container) 1,478

Procedures (number) 10 Depth of credit information index (0-6) 0

Time (days) 149 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

163

Cost (% of income per capita) 31.1 Private bureau coverage (% of adults) 0.0 Procedures (number) 47

Time (days) 723

Employing workers (rank)

Protecting investors (rank)

24 Cost (% of claim) 32.6

Diculty of hiring index (0-100) 44 Extent of disclosure index (0-10) 4

Rigidity of hours index (0-100) 20 Extent of director liability index (0-10) 8

Closing a business (rank)

181

Diculty of ring index (0-100) 0 Ease of shareholder suits index (0-10) 7 Time (years)

NO PRACTICE

Rigidity of employment index (0-100) 21 Strength of investor protection index (0-10) 6.3 Cost (% of estate)

NO PRACTICE

Firing cost (weeks of salary) 29 Recovery rate (cents on the dollar) 0.0

Paying taxes (rank)

Payments (number per year) 30

Time (hours per year) 140

Total tax rate (% of prot) 45.3

COUNTRY TABLES

107

GUATEMALA

Latin America & Caribbean GNI per capita (US$) 2,440

Ease of doing business (rank) 112 Lower middle income Population (m) 13.3

Starting a business (rank)

147

Registering property (rank)

Trading across borders (rank)

123

Procedures (number) 11 Procedures (number) 5 Documents to export (number) 10

Time (days) 26 Time (days) 30 Time to export (days) 19

Cost (% of income per capita) 50.6 Cost (% of property value) 1.1 Cost to export (US$ per container) 1,182

Minimum capital (% of income per capita) 26.3 Documents to import (number) 10

Getting credit (rank)

28 Time to import (days) 18

Dealing with construction permits (rank)

164 Strength of legal rights index (0-10) 7 Cost to import (US$ per container) 1,302

Procedures (number) 22 Depth of credit information index (0-6) 5

Time (days) 215 Public registry coverage (% of adults) 16.1

Enforcing contracts (rank)

106

Cost (% of income per capita) 1,204.1 Private bureau coverage (% of adults) 19.7 Procedures (number) 31

Time (days) 1,459

Employing workers (rank)

106

Protecting investors (rank)

126 Cost (% of claim) 26.5

Diculty of hiring index (0-100) 44 Extent of disclosure index (0-10) 3

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 3

Closing a business (rank)

Diculty of ring index (0-100) 0 Ease of shareholder suits index (0-10) 6 Time (years) 3.0

Rigidity of employment index (0-100) 28 Strength of investor protection index (0-10) 4.0 Cost (% of estate) 15

Firing cost (weeks of salary) 101 Recovery rate (cents on the dollar) 28.2

Paying taxes (rank)

120

Payments (number per year) 39

Time (hours per year) 344

Total tax rate (% of prot) 36.5

GUINEA

Sub-Saharan Africa GNI per capita (US$) 400

Ease of doing business (rank) 171 Low income Population (m) 9.4

Starting a business (rank)

177

Registering property (rank)

157

Trading across borders (rank)

110

Procedures (number) 13 Procedures (number) 6 Documents to export (number) 7

Time (days) 41 Time (days) 104 Time to export (days) 33

Cost (% of income per capita) 135.7 Cost (% of property value) 13.9 Cost to export (US$ per container) 720

Minimum capital (% of income per capita) 476.9 Documents to import (number) 9

Getting credit (rank)

163 Time to import (days) 32

Dealing with construction permits (rank)

162 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 1,191

Procedures (number) 32 Depth of credit information index (0-6) 0

Time (days) 255 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

131

Cost (% of income per capita) 243.0 Private bureau coverage (% of adults) 0.0 Procedures (number) 50

Time (days) 276

Employing workers (rank)

114

Protecting investors (rank)

170 Cost (% of claim) 45.0

Diculty of hiring index (0-100) 33 Extent of disclosure index (0-10) 6

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 1

Closing a business (rank)

109

Diculty of ring index (0-100) 40 Ease of shareholder suits index (0-10) 1 Time (years) 3.8

Rigidity of employment index (0-100) 44 Strength of investor protection index (0-10) 2.7 Cost (% of estate) 8

Firing cost (weeks of salary) 26 Recovery rate (cents on the dollar) 22.0

Paying taxes (rank)

168

Payments (number per year) 56

Time (hours per year) 416

Total tax rate (% of prot) 49.9

GUINEA-BISSAU

Sub-Saharan Africa GNI per capita (US$) 200

Ease of doing business (rank) 179 Low income Population (m) 1.7

Starting a business (rank)

181

Registering property (rank)

170

Trading across borders (rank)

111

Procedures (number) 17 Procedures (number) 9 Documents to export (number) 6

Time (days) 233 Time (days) 211 Time to export (days) 25

Cost (% of income per capita) 257.7 Cost (% of property value) 5.4 Cost to export (US$ per container) 1,545

Minimum capital (% of income per capita) 1,015.0 Documents to import (number) 6

Getting credit (rank)

145 Time to import (days) 24

Dealing with construction permits (rank)

109 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 2,349

Procedures (number) 15 Depth of credit information index (0-6) 1

Time (days) 167 Public registry coverage (% of adults) 1.0

Enforcing contracts (rank)

139

Cost (% of income per capita) 2,628.9 Private bureau coverage (% of adults) 0.0 Procedures (number) 41

Time (days) 1,140

Employing workers (rank)

176

Protecting investors (rank)

126 Cost (% of claim) 25.0

Diculty of hiring index (0-100) 67 Extent of disclosure index (0-10) 6

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 1

Closing a business (rank)

181

Diculty of ring index (0-100) 70 Ease of shareholder suits index (0-10) 5 Time (years)

NO PRACTICE

Rigidity of employment index (0-100) 66 Strength of investor protection index (0-10) 4.0 Cost (% of estate)

NO PRACTICE

Firing cost (weeks of salary) 87 Recovery rate (cents on the dollar) 0.0

Paying taxes (rank)

117

Payments (number per year) 46

Time (hours per year) 208

Total tax rate (% of prot) 45.9

108

DOING BUSINESS 2009

GUYANA

Latin America & Caribbean GNI per capita (US$) 1,300

Ease of doing business (rank) 105 Lower middle income Population (m) 0.7

Starting a business (rank)

100

Registering property (rank)

Trading across borders (rank)

113

Procedures (number) 8 Procedures (number) 6 Documents to export (number) 7

Time (days) 40 Time (days) 34 Time to export (days) 30

Cost (% of income per capita) 68.4 Cost (% of property value) 4.5 Cost to export (US$ per container) 1,050

Minimum capital (% of income per capita) 0.0 Documents to import (number) 8

Getting credit (rank)

145 Time to import (days) 35

Dealing with construction permits (rank)

37 Strength of legal rights index (0-10) 4 Cost to import (US$ per container) 1,056

Procedures (number) 11 Depth of credit information index (0-6) 0

Time (days) 133 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 255.8 Private bureau coverage (% of adults) 0.0 Procedures (number) 36

Time (days) 581

Employing workers (rank)

Protecting investors (rank)

70 Cost (% of claim) 25.2

Diculty of hiring index (0-100) 22 Extent of disclosure index (0-10) 5

Rigidity of hours index (0-100) 20 Extent of director liability index (0-10) 5

Closing a business (rank)

126

Diculty of ring index (0-100) 20 Ease of shareholder suits index (0-10) 6 Time (years) 3.0

Rigidity of employment index (0-100) 21 Strength of investor protection index (0-10) 5.3 Cost (% of estate) 29

Firing cost (weeks of salary) 56 Recovery rate (cents on the dollar) 17.6

Paying taxes (rank)

108

Payments (number per year) 34

Time (hours per year) 288

Total tax rate (% of prot) 39.4

HAITI

Latin America & Caribbean GNI per capita (US$) 560

Ease of doing business (rank) 154 Low income Population (m) 9.6

Starting a business (rank)

176

Registering property (rank)

128

Trading across borders (rank)

146

Procedures (number) 13 Procedures (number) 5 Documents to export (number) 8

Time (days) 195 Time (days) 405 Time to export (days) 43

Cost (% of income per capita) 159.6 Cost (% of property value) 6.4 Cost to export (US$ per container) 1,020

Minimum capital (% of income per capita) 26.6 Documents to import (number) 10

Getting credit (rank)

145 Time to import (days) 37

Dealing with construction permits (rank)

126 Strength of legal rights index (0-10) 2 Cost to import (US$ per container) 1,560

Procedures (number) 11 Depth of credit information index (0-6) 2

Time (days) 1,179 Public registry coverage (% of adults) 0.7

Enforcing contracts (rank)

Cost (% of income per capita) 675.2 Private bureau coverage (% of adults) 0.0 Procedures (number) 35

Time (days) 508

Employing workers (rank)

Protecting investors (rank)

164 Cost (% of claim) 42.6

Diculty of hiring index (0-100) 22 Extent of disclosure index (0-10) 2

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 3

Closing a business (rank)

153

Diculty of ring index (0-100) 0 Ease of shareholder suits index (0-10) 4 Time (years) 5.7

Rigidity of employment index (0-100) 21 Strength of investor protection index (0-10) 3.0 Cost (% of estate) 30

Firing cost (weeks of salary) 17 Recovery rate (cents on the dollar) 2.7

Paying taxes (rank)

Payments (number per year) 42

Time (hours per year) 160

Total tax rate (% of prot) 40.1

HONDURAS

Latin America & Caribbean GNI per capita (US$) 1,600

Ease of doing business (rank) 133 Lower middle income Population (m) 7.1

Starting a business (rank)

146

Registering property (rank)

Trading across borders (rank)

107

Procedures (number) 13 Procedures (number) 7 Documents to export (number) 7

Time (days) 20 Time (days) 23 Time to export (days) 20

Cost (% of income per capita) 52.6 Cost (% of property value) 5.6 Cost to export (US$ per container) 1,163

Minimum capital (% of income per capita) 20.0 Documents to import (number) 10

Getting credit (rank)

28 Time to import (days) 23

Dealing with construction permits (rank)

71 Strength of legal rights index (0-10) 6 Cost to import (US$ per container) 1,190

Procedures (number) 17 Depth of credit information index (0-6) 6

Time (days) 125 Public registry coverage (% of adults) 11.3

Enforcing contracts (rank)

176

Cost (% of income per capita) 464.6 Private bureau coverage (% of adults) 60.5 Procedures (number) 45

Time (days) 900

Employing workers (rank)

156

Protecting investors (rank)

150 Cost (% of claim) 35.2

Diculty of hiring index (0-100) 89 Extent of disclosure index (0-10) 1

Rigidity of hours index (0-100) 20 Extent of director liability index (0-10) 5

Closing a business (rank)

115

Diculty of ring index (0-100) 50 Ease of shareholder suits index (0-10) 4 Time (years) 3.8

Rigidity of employment index (0-100) 53 Strength of investor protection index (0-10) 3.3 Cost (% of estate) 15

Firing cost (weeks of salary) 74 Recovery rate (cents on the dollar) 20.8

Paying taxes (rank)

137

Payments (number per year) 47

Time (hours per year) 224

Total tax rate (% of prot) 49.3

COUNTRY TABLES

109

HONG KONG, CHINA

East Asia & Pacic GNI per capita (US$) 31,610

Ease of doing business (rank) 4 High income Population (m) 6.9

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 5 Procedures (number) 5 Documents to export (number) 4

Time (days) 11 Time (days) 54 Time to export (days) 6

Cost (% of income per capita) 2.0 Cost (% of property value) 5.0 Cost to export (US$ per container) 625

Minimum capital (% of income per capita) 0.0 Documents to import (number) 4

Getting credit (rank)

2 Time to import (days) 5

Dealing with construction permits (rank)

20 Strength of legal rights index (0-10) 10 Cost to import (US$ per container) 633

Procedures (number) 15 Depth of credit information index (0-6) 5

Time (days) 119 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 18.7 Private bureau coverage (% of adults) 69.9 Procedures (number) 24

Time (days) 211

Employing workers (rank)

Protecting investors (rank)

3 Cost (% of claim) 14.5

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 10

Rigidity of hours index (0-100) 0 Extent of director liability index (0-10) 8

Closing a business (rank)

Diculty of ring index (0-100) 0 Ease of shareholder suits index (0-10) 9 Time (years) 1.1

Rigidity of employment index (0-100) 0 Strength of investor protection index (0-10) 9.0 Cost (% of estate) 9

Firing cost (weeks of salary) 62 Recovery rate (cents on the dollar) 79.8

Paying taxes (rank)

Payments (number per year) 4

Time (hours per year) 80

Total tax rate (% of prot) 24.2

HUNGARY

OECD: High Income GNI per capita (US$) 11,570

Ease of doing business (rank) 41 High income Population (m) 10.1

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 4 Procedures (number) 4 Documents to export (number) 5

Time (days) 5 Time (days) 17 Time to export (days) 18

Cost (% of income per capita) 8.4 Cost (% of property value) 11.0 Cost to export (US$ per container) 1,300

Minimum capital (% of income per capita) 10.8 Documents to import (number) 7

Getting credit (rank)

28 Time to import (days) 17

Dealing with construction permits (rank)

89 Strength of legal rights index (0-10) 7 Cost to import (US$ per container) 1,290

Procedures (number) 31 Depth of credit information index (0-6) 5

Time (days) 204 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 10.3 Private bureau coverage (% of adults) 10.0 Procedures (number) 33

Time (days) 335

Employing workers (rank)

Protecting investors (rank)

113 Cost (% of claim) 13.0

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 2

Rigidity of hours index (0-100) 80 Extent of director liability index (0-10) 4

Closing a business (rank)

Diculty of ring index (0-100) 10 Ease of shareholder suits index (0-10) 7 Time (years) 2.0

Rigidity of employment index (0-100) 30 Strength of investor protection index (0-10) 4.3 Cost (% of estate) 15

Firing cost (weeks of salary) 35 Recovery rate (cents on the dollar) 38.4

Paying taxes (rank)

111

Payments (number per year) 14

Time (hours per year) 330

Total tax rate (% of prot) 57.5

ICELAND

OECD: High Income GNI per capita (US$) 54,100

Ease of doing business (rank) 11 High income Population (m) 0.3

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 5 Procedures (number) 3 Documents to export (number) 5

Time (days) 5 Time (days) 4 Time to export (days) 15

Cost (% of income per capita) 2.6 Cost (% of property value) 2.4 Cost to export (US$ per container) 1,109

Minimum capital (% of income per capita) 13.6 Documents to import (number) 5

Getting credit (rank)

28 Time to import (days) 14

Dealing with construction permits (rank)

28 Strength of legal rights index (0-10) 7 Cost to import (US$ per container) 1,183

Procedures (number) 18 Depth of credit information index (0-6) 5

Time (days) 75 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 19.2 Private bureau coverage (% of adults) 100.0 Procedures (number) 26

Time (days) 393

Employing workers (rank)

Protecting investors (rank)

70 Cost (% of claim) 6.2

Diculty of hiring index (0-100) 44 Extent of disclosure index (0-10) 5

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 5

Closing a business (rank)

Diculty of ring index (0-100) 10 Ease of shareholder suits index (0-10) 6 Time (years) 1.0

Rigidity of employment index (0-100) 31 Strength of investor protection index (0-10) 5.3 Cost (% of estate) 4

Firing cost (weeks of salary) 13 Recovery rate (cents on the dollar) 76.6

Paying taxes (rank)

Payments (number per year) 31

Time (hours per year) 140

Total tax rate (% of prot) 26.8

110

DOING BUSINESS 2009

INDIA

South Asia GNI per capita (US$) 950

Ease of doing business (rank) 122 Lower middle income Population (m) 1,123.3

Starting a business (rank)

121

Registering property (rank)

105

Trading across borders (rank)

Procedures (number) 13 Procedures (number) 6 Documents to export (number) 8

Time (days) 30 Time (days) 45 Time to export (days) 17

Cost (% of income per capita) 70.1 Cost (% of property value) 7.5 Cost to export (US$ per container) 945

Minimum capital (% of income per capita) 0.0 Documents to import (number) 9

Getting credit (rank)

28 Time to import (days) 20

Dealing with construction permits (rank)

136 Strength of legal rights index (0-10) 8 Cost to import (US$ per container) 960

Procedures (number) 20 Depth of credit information index (0-6) 4

Time (days) 224 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

180

Cost (% of income per capita) 414.7 Private bureau coverage (% of adults) 10.5 Procedures (number) 46

Time (days) 1,420

Employing workers (rank)

Protecting investors (rank)

38 Cost (% of claim) 39.6

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 7

Rigidity of hours index (0-100) 20 Extent of director liability index (0-10) 4

Closing a business (rank)

140

Diculty of ring index (0-100) 70 Ease of shareholder suits index (0-10) 7 Time (years) 10.0

Rigidity of employment index (0-100) 30 Strength of investor protection index (0-10) 6.0 Cost (% of estate) 9

Firing cost (weeks of salary) 56 Recovery rate (cents on the dollar) 10.4

Paying taxes (rank)

169

Payments (number per year) 60

Time (hours per year) 271

Total tax rate (% of prot) 71.5

INDONESIA

East Asia & Pacic GNI per capita (US$) 1,650

Ease of doing business (rank) 129 Lower middle income Population (m) 225.6

Starting a business (rank)

171

Registering property (rank)

107

Trading across borders (rank)

Procedures (number) 11 Procedures (number) 6 Documents to export (number) 5

Time (days) 76 Time (days) 39 Time to export (days) 21

Cost (% of income per capita) 77.9 Cost (% of property value) 10.7 Cost to export (US$ per container) 704

Minimum capital (% of income per capita) 74.2 Documents to import (number) 6

Getting credit (rank)

109 Time to import (days) 27

Dealing with construction permits (rank)

80 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 660

Procedures (number) 18 Depth of credit information index (0-6) 4

Time (days) 176 Public registry coverage (% of adults) 26.1

Enforcing contracts (rank)

140

Cost (% of income per capita) 221.1 Private bureau coverage (% of adults) 0.0 Procedures (number) 39

Time (days) 570

Employing workers (rank)

157

Protecting investors (rank)

53 Cost (% of claim) 122.7

Diculty of hiring index (0-100) 61 Extent of disclosure index (0-10) 9

Rigidity of hours index (0-100) 0 Extent of director liability index (0-10) 5

Closing a business (rank)

139

Diculty of ring index (0-100) 60 Ease of shareholder suits index (0-10) 3 Time (years) 5.5

Rigidity of employment index (0-100) 40 Strength of investor protection index (0-10) 5.7 Cost (% of estate) 18

Firing cost (weeks of salary) 108 Recovery rate (cents on the dollar) 13.7

Paying taxes (rank)

116

Payments (number per year) 51

Time (hours per year) 266

Total tax rate (% of prot) 37.3

IRAN

Middle East & North Africa GNI per capita (US$) 3,470

Ease of doing business (rank) 142 Lower middle income Population (m) 71.0

Starting a business (rank)

Registering property (rank)

147

Trading across borders (rank)

142

Procedures (number) 8 Procedures (number) 9 Documents to export (number) 8

Time (days) 47 Time (days) 36 Time to export (days) 26

Cost (% of income per capita) 4.6 Cost (% of property value) 10.6 Cost to export (US$ per container) 1,011

Minimum capital (% of income per capita) 1.0 Documents to import (number) 10

Getting credit (rank)

84 Time to import (days) 42

Dealing with construction permits (rank)

165 Strength of legal rights index (0-10) 5 Cost to import (US$ per container) 1,656

Procedures (number) 19 Depth of credit information index (0-6) 3

Time (days) 670 Public registry coverage (% of adults) 21.7

Enforcing contracts (rank)

Cost (% of income per capita) 514.2 Private bureau coverage (% of adults) 0.0 Procedures (number) 39

Time (days) 520

Employing workers (rank)

147

Protecting investors (rank)

164 Cost (% of claim) 17.0

Diculty of hiring index (0-100) 11 Extent of disclosure index (0-10) 5

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 4

Closing a business (rank)

107

Diculty of ring index (0-100) 50 Ease of shareholder suits index (0-10) 0 Time (years) 4.5

Rigidity of employment index (0-100) 40 Strength of investor protection index (0-10) 3.0 Cost (% of estate) 9

Firing cost (weeks of salary) 91 Recovery rate (cents on the dollar) 23.1

Paying taxes (rank)

104

Payments (number per year) 22

Time (hours per year) 344

Total tax rate (% of prot) 44.2

COUNTRY TABLES

111

IRAQ

Middle East & North Africa GNI per capita (US$) 1,224

Ease of doing business (rank) 152 Lower middle income Population (m) 28.5

Starting a business (rank)

175

Registering property (rank)

Trading across borders (rank)

178

Procedures (number) 11 Procedures (number) 5 Documents to export (number) 10

Time (days) 77 Time (days) 8 Time to export (days) 102

Cost (% of income per capita) 150.7 Cost (% of property value) 6.5 Cost to export (US$ per container) 3,900

Minimum capital (% of income per capita) 59.1 Documents to import (number) 10

Getting credit (rank)

163 Time to import (days) 101

Dealing with construction permits (rank)

111 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 3,900

Procedures (number) 14 Depth of credit information index (0-6) 0

Time (days) 215 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

148

Cost (% of income per capita) 915.0 Private bureau coverage (% of adults) 0.0 Procedures (number) 51

Time (days) 520

Employing workers (rank)

Protecting investors (rank)

113 Cost (% of claim) 32.5

Diculty of hiring index (0-100) 33 Extent of disclosure index (0-10) 4

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 5

Closing a business (rank)

181

Diculty of ring index (0-100) 20 Ease of shareholder suits index (0-10) 4 Time (years)

NO PRACTICE

Rigidity of employment index (0-100) 38 Strength of investor protection index (0-10) 4.3 Cost (% of estate)

NO PRACTICE

Firing cost (weeks of salary) 0 Recovery rate (cents on the dollar) 0.0

Paying taxes (rank)

Payments (number per year) 13

Time (hours per year) 312

Total tax rate (% of prot) 24.7

IRELAND

OECD: High Income GNI per capita (US$) 48,140

Ease of doing business (rank) 7 High income Population (m) 4.4

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 4 Procedures (number) 5 Documents to export (number) 4

Time (days) 13 Time (days) 38 Time to export (days) 7

Cost (% of income per capita) 0.3 Cost (% of property value) 9.6 Cost to export (US$ per container) 1,109

Minimum capital (% of income per capita) 0.0 Documents to import (number) 4

Getting credit (rank)

12 Time to import (days) 12

Dealing with construction permits (rank)

30 Strength of legal rights index (0-10) 8 Cost to import (US$ per container) 1,121

Procedures (number) 11 Depth of credit information index (0-6) 5

Time (days) 185 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 44.4 Private bureau coverage (% of adults) 100.0 Procedures (number) 20

Time (days) 515

Employing workers (rank)

Protecting investors (rank)

5 Cost (% of claim) 26.9

Diculty of hiring index (0-100) 11 Extent of disclosure index (0-10) 10

Rigidity of hours index (0-100) 20 Extent of director liability index (0-10) 6

Closing a business (rank)

Diculty of ring index (0-100) 20 Ease of shareholder suits index (0-10) 9 Time (years) 0.4

Rigidity of employment index (0-100) 17 Strength of investor protection index (0-10) 8.3 Cost (% of estate) 9

Firing cost (weeks of salary) 24 Recovery rate (cents on the dollar) 86.6

Paying taxes (rank)

Payments (number per year) 9

Time (hours per year) 76

Total tax rate (% of prot) 28.8

ISRAEL

Middle East & North Africa GNI per capita (US$) 21,900

Ease of doing business (rank) 30 High income Population (m) 7.2

Starting a business (rank)

Registering property (rank)

160

Trading across borders (rank)

Procedures (number) 5 Procedures (number) 7 Documents to export (number) 5

Time (days) 34 Time (days) 144 Time to export (days) 12

Cost (% of income per capita) 4.4 Cost (% of property value) 7.5 Cost to export (US$ per container) 665

Minimum capital (% of income per capita) 0.0 Documents to import (number) 4

Getting credit (rank)

5 Time to import (days) 12

Dealing with construction permits (rank)

120 Strength of legal rights index (0-10) 9 Cost to import (US$ per container) 605

Procedures (number) 20 Depth of credit information index (0-6) 5

Time (days) 235 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

102

Cost (% of income per capita) 112.8 Private bureau coverage (% of adults) 91.0 Procedures (number) 35

Time (days) 890

Employing workers (rank)

Protecting investors (rank)

5 Cost (% of claim) 25.3

Diculty of hiring index (0-100) 11 Extent of disclosure index (0-10) 7

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 9

Closing a business (rank)

Diculty of ring index (0-100) 0 Ease of shareholder suits index (0-10) 9 Time (years) 4.0

Rigidity of employment index (0-100) 24 Strength of investor protection index (0-10) 8.3 Cost (% of estate) 23

Firing cost (weeks of salary) 91 Recovery rate (cents on the dollar) 44.9

Paying taxes (rank)

Payments (number per year) 33

Time (hours per year) 230

Total tax rate (% of prot) 33.9

112

DOING BUSINESS 2009

ITALY

OECD: High Income GNI per capita (US$) 33,540

Ease of doing business (rank) 65 High income Population (m) 59.4

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 6 Procedures (number) 8 Documents to export (number) 5

Time (days) 10 Time (days) 27 Time to export (days) 20

Cost (% of income per capita) 18.5 Cost (% of property value) 0.6 Cost to export (US$ per container) 1,305

Minimum capital (% of income per capita) 9.7 Documents to import (number) 5

Getting credit (rank)

84 Time to import (days) 18

Dealing with construction permits (rank)

83 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 1,305

Procedures (number) 14 Depth of credit information index (0-6) 5

Time (days) 257 Public registry coverage (% of adults) 11.8

Enforcing contracts (rank)

156

Cost (% of income per capita) 136.4 Private bureau coverage (% of adults) 74.9 Procedures (number) 41

Time (days) 1,210

Employing workers (rank)

Protecting investors (rank)

53 Cost (% of claim) 29.9

Diculty of hiring index (0-100) 33 Extent of disclosure index (0-10) 7

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 4

Closing a business (rank)

Diculty of ring index (0-100) 40 Ease of shareholder suits index (0-10) 6 Time (years) 1.8

Rigidity of employment index (0-100) 38 Strength of investor protection index (0-10) 5.7 Cost (% of estate) 22

Firing cost (weeks of salary) 11 Recovery rate (cents on the dollar) 56.6

Paying taxes (rank)

128

Payments (number per year) 15

Time (hours per year) 334

Total tax rate (% of prot) 73.3

JAMAICA

Latin America & Caribbean GNI per capita (US$) 3,710

Ease of doing business (rank) 63 Upper middle income Population (m) 2.7

Starting a business (rank)

Registering property (rank)

109

Trading across borders (rank)

100

Procedures (number) 6 Procedures (number) 5 Documents to export (number) 6

Time (days) 8 Time (days) 54 Time to export (days) 21

Cost (% of income per capita) 7.9 Cost (% of property value) 11.0 Cost to export (US$ per container) 1,750

Minimum capital (% of income per capita) 0.0 Documents to import (number) 6

Getting credit (rank)

84 Time to import (days) 22

Dealing with construction permits (rank)

49 Strength of legal rights index (0-10) 8 Cost to import (US$ per container) 1,420

Procedures (number) 10 Depth of credit information index (0-6) 0

Time (days) 156 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

127

Cost (% of income per capita) 396.3 Private bureau coverage (% of adults) 0.0 Procedures (number) 35

Time (days) 655

Employing workers (rank)

Protecting investors (rank)

70 Cost (% of claim) 45.6

Diculty of hiring index (0-100) 11 Extent of disclosure index (0-10) 4

Rigidity of hours index (0-100) 0 Extent of director liability index (0-10) 8

Closing a business (rank)

Diculty of ring index (0-100) 0 Ease of shareholder suits index (0-10) 4 Time (years) 1.1

Rigidity of employment index (0-100) 4 Strength of investor protection index (0-10) 5.3 Cost (% of estate) 18

Firing cost (weeks of salary) 62 Recovery rate (cents on the dollar) 64.5

Paying taxes (rank)

173

Payments (number per year) 72

Time (hours per year) 414

Total tax rate (% of prot) 51.3

JAPAN

OECD: High Income GNI per capita (US$) 37,670

Ease of doing business (rank) 12 High income Population (m) 127.8

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 8 Procedures (number) 6 Documents to export (number) 4

Time (days) 23 Time (days) 14 Time to export (days) 10

Cost (% of income per capita) 7.5 Cost (% of property value) 5.0 Cost to export (US$ per container) 989

Minimum capital (% of income per capita) 0.0 Documents to import (number) 5

Getting credit (rank)

12 Time to import (days) 11

Dealing with construction permits (rank)

39 Strength of legal rights index (0-10) 7 Cost to import (US$ per container) 1,047

Procedures (number) 15 Depth of credit information index (0-6) 6

Time (days) 187 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 19.1 Private bureau coverage (% of adults) 76.2 Procedures (number) 30

Time (days) 316

Employing workers (rank)

Protecting investors (rank)

15 Cost (% of claim) 22.7

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 7

Rigidity of hours index (0-100) 20 Extent of director liability index (0-10) 6

Closing a business (rank)

Diculty of ring index (0-100) 30 Ease of shareholder suits index (0-10) 8 Time (years) 0.6

Rigidity of employment index (0-100) 17 Strength of investor protection index (0-10) 7.0 Cost (% of estate) 4

Firing cost (weeks of salary) 4 Recovery rate (cents on the dollar) 92.5

Paying taxes (rank)

112

Payments (number per year) 13

Time (hours per year) 355

Total tax rate (% of prot) 55.4

COUNTRY TABLES

113

JORDAN

Middle East & North Africa GNI per capita (US$) 2,850

Ease of doing business (rank) 101 Lower middle income Population (m) 5.7

Starting a business (rank)

131

Registering property (rank)

115

Trading across borders (rank)

Procedures (number) 10 Procedures (number) 8 Documents to export (number) 7

Time (days) 14 Time (days) 22 Time to export (days) 19

Cost (% of income per capita) 60.4 Cost (% of property value) 10.0 Cost to export (US$ per container) 730

Minimum capital (% of income per capita) 24.2 Documents to import (number) 7

Getting credit (rank)

123 Time to import (days) 22

Dealing with construction permits (rank)

74 Strength of legal rights index (0-10) 4 Cost to import (US$ per container) 1,290

Procedures (number) 18 Depth of credit information index (0-6) 2

Time (days) 122 Public registry coverage (% of adults) 1.0

Enforcing contracts (rank)

128

Cost (% of income per capita) 443.7 Private bureau coverage (% of adults) 0.0 Procedures (number) 39

Time (days) 689

Employing workers (rank)

Protecting investors (rank)

113 Cost (% of claim) 31.2

Diculty of hiring index (0-100) 11 Extent of disclosure index (0-10) 5

Rigidity of hours index (0-100) 20 Extent of director liability index (0-10) 4

Closing a business (rank)

Diculty of ring index (0-100) 60 Ease of shareholder suits index (0-10) 4 Time (years) 4.3

Rigidity of employment index (0-100) 30 Strength of investor protection index (0-10) 4.3 Cost (% of estate) 9

Firing cost (weeks of salary) 4 Recovery rate (cents on the dollar) 27.3

Paying taxes (rank)

Payments (number per year) 26

Time (hours per year) 101

Total tax rate (% of prot) 31.1

KAZAKHSTAN

Eastern Europe & Central Asia GNI per capita (US$) 5,060

Ease of doing business (rank) 70 Upper middle income Population (m) 15.5

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

180

Procedures (number) 8 Procedures (number) 5 Documents to export (number) 11

Time (days) 21 Time (days) 40 Time to export (days) 89

Cost (% of income per capita) 5.2 Cost (% of property value) 0.1 Cost to export (US$ per container) 3,005

Minimum capital (% of income per capita) 15.9 Documents to import (number) 13

Getting credit (rank)

43 Time to import (days) 76

Dealing with construction permits (rank)

175 Strength of legal rights index (0-10) 5 Cost to import (US$ per container) 3,055

Procedures (number) 38 Depth of credit information index (0-6) 6

Time (days) 231 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 1,431.8 Private bureau coverage (% of adults) 25.6 Procedures (number) 38

Time (days) 230

Employing workers (rank)

Protecting investors (rank)

53 Cost (% of claim) 22.0

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 7

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 1

Closing a business (rank)

100

Diculty of ring index (0-100) 30 Ease of shareholder suits index (0-10) 9 Time (years) 3.3

Rigidity of employment index (0-100) 23 Strength of investor protection index (0-10) 5.7 Cost (% of estate) 18

Firing cost (weeks of salary) 9 Recovery rate (cents on the dollar) 25.3

Paying taxes (rank)

Payments (number per year) 9

Time (hours per year) 271

Total tax rate (% of prot) 36.4

KENYA

Sub-Saharan Africa GNI per capita (US$) 680

Ease of doing business (rank) 82 Low income Population (m) 37.5

Starting a business (rank)

109

Registering property (rank)

119

Trading across borders (rank)

148

Procedures (number) 12 Procedures (number) 8 Documents to export (number) 9

Time (days) 30 Time (days) 64 Time to export (days) 29

Cost (% of income per capita) 39.7 Cost (% of property value) 4.1 Cost to export (US$ per container) 2,055

Minimum capital (% of income per capita) 0.0 Documents to import (number) 8

Getting credit (rank)

5 Time to import (days) 26

Dealing with construction permits (rank)

9 Strength of legal rights index (0-10) 10 Cost to import (US$ per container) 2,190

Procedures (number) 10 Depth of credit information index (0-6) 4

Time (days) 100 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

107

Cost (% of income per capita) 46.3 Private bureau coverage (% of adults) 2.1 Procedures (number) 44

Time (days) 465

Employing workers (rank)

Protecting investors (rank)

88 Cost (% of claim) 26.7

Diculty of hiring index (0-100) 22 Extent of disclosure index (0-10) 3

Rigidity of hours index (0-100) 0 Extent of director liability index (0-10) 2

Closing a business (rank)

Diculty of ring index (0-100) 30 Ease of shareholder suits index (0-10) 10 Time (years) 4.5

Rigidity of employment index (0-100) 17 Strength of investor protection index (0-10) 5.0 Cost (% of estate) 22

Firing cost (weeks of salary) 47 Recovery rate (cents on the dollar) 31.6

Paying taxes (rank)

158

Payments (number per year) 41

Time (hours per year) 417

Total tax rate (% of prot) 50.9

114

DOING BUSINESS 2009

KIRIBATI

East Asia & Pacic GNI per capita (US$) 1,170

Ease of doing business (rank) 79 Lower middle income Population (m) 0.1

Starting a business (rank)

111

Registering property (rank)

Trading across borders (rank)

Procedures (number) 6 Procedures (number) 5 Documents to export (number) 6

Time (days) 21 Time (days) 513 Time to export (days) 21

Cost (% of income per capita) 64.6 Cost (% of property value) 0.1 Cost to export (US$ per container) 1,070

Minimum capital (% of income per capita) 34.9 Documents to import (number) 7

Getting credit (rank)

131 Time to import (days) 21

Dealing with construction permits (rank)

76 Strength of legal rights index (0-10) 5 Cost to import (US$ per container) 1,070

Procedures (number) 14 Depth of credit information index (0-6) 0

Time (days) 160 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 717.5 Private bureau coverage (% of adults) 0.0 Procedures (number) 32

Time (days) 660

Employing workers (rank)

Protecting investors (rank)

38 Cost (% of claim) 25.8

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 6

Rigidity of hours index (0-100) 0 Extent of director liability index (0-10) 5

Closing a business (rank)

181

Diculty of ring index (0-100) 50 Ease of shareholder suits index (0-10) 7 Time (years)

NO PRACTICE

Rigidity of employment index (0-100) 17 Strength of investor protection index (0-10) 6.0 Cost (% of estate)

NO PRACTICE

Firing cost (weeks of salary) 4 Recovery rate (cents on the dollar) 0.0

Paying taxes (rank)

Payments (number per year) 7

Time (hours per year) 120

Total tax rate (% of prot) 31.8

KOREA

OECD: High Income GNI per capita (US$) 19,690

Ease of doing business (rank) 23 High income Population (m) 48.5

Starting a business (rank)

126

Registering property (rank)

Trading across borders (rank)

Procedures (number) 10 Procedures (number) 7 Documents to export (number) 4

Time (days) 17 Time (days) 11 Time to export (days) 8

Cost (% of income per capita) 16.9 Cost (% of property value) 5.1 Cost to export (US$ per container) 767

Minimum capital (% of income per capita) 53.8 Documents to import (number) 6

Getting credit (rank)

12 Time to import (days) 8

Dealing with construction permits (rank)

23 Strength of legal rights index (0-10) 7 Cost to import (US$ per container) 747

Procedures (number) 13 Depth of credit information index (0-6) 6

Time (days) 34 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 154.6 Private bureau coverage (% of adults) 90.4 Procedures (number) 35

Time (days) 230

Employing workers (rank)

152

Protecting investors (rank)

70 Cost (% of claim) 10.3

Diculty of hiring index (0-100) 44 Extent of disclosure index (0-10) 7

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 2

Closing a business (rank)

Diculty of ring index (0-100) 30 Ease of shareholder suits index (0-10) 7 Time (years) 1.5

Rigidity of employment index (0-100) 45 Strength of investor protection index (0-10) 5.3 Cost (% of estate) 4

Firing cost (weeks of salary) 91 Recovery rate (cents on the dollar) 80.5

Paying taxes (rank)

Payments (number per year) 14

Time (hours per year) 250

Total tax rate (% of prot) 33.7

KUWAIT

Middle East & North Africa GNI per capita (US$) 31,640

Ease of doing business (rank) 52 High income Population (m) 2.7

Starting a business (rank)

134

Registering property (rank)

Trading across borders (rank)

104

Procedures (number) 13 Procedures (number) 8 Documents to export (number) 8

Time (days) 35 Time (days) 55 Time to export (days) 20

Cost (% of income per capita) 1.3 Cost (% of property value) 0.5 Cost to export (US$ per container) 995

Minimum capital (% of income per capita) 81.7 Documents to import (number) 10

Getting credit (rank)

84 Time to import (days) 20

Dealing with construction permits (rank)

82 Strength of legal rights index (0-10) 4 Cost to import (US$ per container) 1,152

Procedures (number) 25 Depth of credit information index (0-6) 4

Time (days) 104 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 171.4 Private bureau coverage (% of adults) 31.2 Procedures (number) 50

Time (days) 566

Employing workers (rank)

Protecting investors (rank)

24 Cost (% of claim) 13.3

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 7

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 7

Closing a business (rank)

Diculty of ring index (0-100) 0 Ease of shareholder suits index (0-10) 5 Time (years) 4.2

Rigidity of employment index (0-100) 13 Strength of investor protection index (0-10) 6.3 Cost (% of estate) 1

Firing cost (weeks of salary) 78 Recovery rate (cents on the dollar) 34.5

Paying taxes (rank)

Payments (number per year) 14

Time (hours per year) 118

Total tax rate (% of prot) 14.4

COUNTRY TABLES

115

KYRGYZ REPUBLIC

Eastern Europe & Central Asia GNI per capita (US$) 590

Ease of doing business (rank) 68 Low income Population (m) 5.2

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

181

Procedures (number) 4 Procedures (number) 7 Documents to export (number) 13

Time (days) 15 Time (days) 8 Time to export (days) 64

Cost (% of income per capita) 7.4 Cost (% of property value) 3.9 Cost to export (US$ per container) 3,000

Minimum capital (% of income per capita) 0.4 Documents to import (number) 13

Getting credit (rank)

28 Time to import (days) 75

Dealing with construction permits (rank)

58 Strength of legal rights index (0-10) 7 Cost to import (US$ per container) 3,250

Procedures (number) 13 Depth of credit information index (0-6) 5

Time (days) 159 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 405.7 Private bureau coverage (% of adults) 3.7 Procedures (number) 39

Time (days) 177

Employing workers (rank)

Protecting investors (rank)

11 Cost (% of claim) 29.0

Diculty of hiring index (0-100) 33 Extent of disclosure index (0-10) 9

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 5

Closing a business (rank)

137

Diculty of ring index (0-100) 40 Ease of shareholder suits index (0-10) 9 Time (years) 4.0

Rigidity of employment index (0-100) 38 Strength of investor protection index (0-10) 7.7 Cost (% of estate) 15

Firing cost (weeks of salary) 17 Recovery rate (cents on the dollar) 14.2

Paying taxes (rank)

155

Payments (number per year) 75

Time (hours per year) 202

Total tax rate (% of prot) 61.4

LAO PDR

East Asia & Pacic GNI per capita (US$) 580

Ease of doing business (rank) 165 Low income Population (m) 5.9

Starting a business (rank)

Registering property (rank)

159

Trading across borders (rank)

165

Procedures (number) 8 Procedures (number) 9 Documents to export (number) 9

Time (days) 103 Time (days) 135 Time to export (days) 50

Cost (% of income per capita) 14.1 Cost (% of property value) 4.1 Cost to export (US$ per container) 1,860

Minimum capital (% of income per capita) 0.0 Documents to import (number) 10

Getting credit (rank)

145 Time to import (days) 50

Dealing with construction permits (rank)

110 Strength of legal rights index (0-10) 4 Cost to import (US$ per container) 2,040

Procedures (number) 24 Depth of credit information index (0-6) 0

Time (days) 172 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

111

Cost (% of income per capita) 172.1 Private bureau coverage (% of adults) 0.0 Procedures (number) 42

Time (days) 443

Employing workers (rank)

Protecting investors (rank)

180 Cost (% of claim) 31.6

Diculty of hiring index (0-100) 11 Extent of disclosure index (0-10) 0

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 3

Closing a business (rank)

181

Diculty of ring index (0-100) 50 Ease of shareholder suits index (0-10) 2 Time (years)

NO PRACTICE

Rigidity of employment index (0-100) 34 Strength of investor protection index (0-10) 1.7 Cost (% of estate)

NO PRACTICE

Firing cost (weeks of salary) 19 Recovery rate (cents on the dollar) 0.0

Paying taxes (rank)

113

Payments (number per year) 34

Time (hours per year) 560

Total tax rate (% of prot) 33.7

LATVIA

Eastern Europe & Central Asia GNI per capita (US$) 9,930

Ease of doing business (rank) 29 Upper middle income Population (m) 2.3

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 5 Procedures (number) 7 Documents to export (number) 6

Time (days) 16 Time (days) 50 Time to export (days) 13

Cost (% of income per capita) 2.3 Cost (% of property value) 2.0 Cost to export (US$ per container) 900

Minimum capital (% of income per capita) 16.9 Documents to import (number) 6

Getting credit (rank)

12 Time to import (days) 12

Dealing with construction permits (rank)

78 Strength of legal rights index (0-10) 9 Cost to import (US$ per container) 850

Procedures (number) 25 Depth of credit information index (0-6) 4

Time (days) 187 Public registry coverage (% of adults) 3.7

Enforcing contracts (rank)

Cost (% of income per capita) 20.6 Private bureau coverage (% of adults) 0.0 Procedures (number) 27

Time (days) 279

Employing workers (rank)

103

Protecting investors (rank)

53 Cost (% of claim) 16.0

Diculty of hiring index (0-100) 50 Extent of disclosure index (0-10) 5

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 4

Closing a business (rank)

Diculty of ring index (0-100) 40 Ease of shareholder suits index (0-10) 8 Time (years) 3.0

Rigidity of employment index (0-100) 43 Strength of investor protection index (0-10) 5.7 Cost (% of estate) 13

Firing cost (weeks of salary) 17 Recovery rate (cents on the dollar) 29.0

Paying taxes (rank)

Payments (number per year) 7

Time (hours per year) 279

Total tax rate (% of prot) 33.0

116

DOING BUSINESS 2009

LEBANON

Middle East & North Africa GNI per capita (US$) 5,770

Ease of doing business (rank) 99 Upper middle income Population (m) 4.1

Starting a business (rank)

Registering property (rank)

102

Trading across borders (rank)

Procedures (number) 5 Procedures (number) 8 Documents to export (number) 5

Time (days) 11 Time (days) 25 Time to export (days) 27

Cost (% of income per capita) 87.5 Cost (% of property value) 5.9 Cost to export (US$ per container) 872

Minimum capital (% of income per capita) 57.0 Documents to import (number) 7

Getting credit (rank)

84 Time to import (days) 38

Dealing with construction permits (rank)

121 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 1,073

Procedures (number) 20 Depth of credit information index (0-6) 5

Time (days) 211 Public registry coverage (% of adults) 6.8

Enforcing contracts (rank)

118

Cost (% of income per capita) 217.8 Private bureau coverage (% of adults) 0.0 Procedures (number) 37

Time (days) 721

Employing workers (rank)

Protecting investors (rank)

88 Cost (% of claim) 30.8

Diculty of hiring index (0-100) 44 Extent of disclosure index (0-10) 9

Rigidity of hours index (0-100) 0 Extent of director liability index (0-10) 1

Closing a business (rank)

121

Diculty of ring index (0-100) 30 Ease of shareholder suits index (0-10) 5 Time (years) 4.0

Rigidity of employment index (0-100) 25 Strength of investor protection index (0-10) 5.0 Cost (% of estate) 22

Firing cost (weeks of salary) 17 Recovery rate (cents on the dollar) 19.0

Paying taxes (rank)

Payments (number per year) 19

Time (hours per year) 180

Total tax rate (% of prot) 36.0

LESOTHO

Sub-Saharan Africa GNI per capita (US$) 1,000

Ease of doing business (rank) 123 Lower middle income Population (m) 2.0

Starting a business (rank)

125

Registering property (rank)

135

Trading across borders (rank)

141

Procedures (number) 7 Procedures (number) 6 Documents to export (number) 6

Time (days) 40 Time (days) 101 Time to export (days) 44

Cost (% of income per capita) 37.8 Cost (% of property value) 8.2 Cost to export (US$ per container) 1,549

Minimum capital (% of income per capita) 14.5 Documents to import (number) 8

Getting credit (rank)

84 Time to import (days) 49

Dealing with construction permits (rank)

150 Strength of legal rights index (0-10) 8 Cost to import (US$ per container) 1,715

Procedures (number) 15 Depth of credit information index (0-6) 0

Time (days) 601 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

104

Cost (% of income per capita) 817.1 Private bureau coverage (% of adults) 0.0 Procedures (number) 41

Time (days) 695

Employing workers (rank)

Protecting investors (rank)

142 Cost (% of claim) 19.5

Diculty of hiring index (0-100) 22 Extent of disclosure index (0-10) 2

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 1

Closing a business (rank)

Diculty of ring index (0-100) 0 Ease of shareholder suits index (0-10) 8 Time (years) 2.6

Rigidity of employment index (0-100) 21 Strength of investor protection index (0-10) 3.7 Cost (% of estate) 8

Firing cost (weeks of salary) 44 Recovery rate (cents on the dollar) 33.9

Paying taxes (rank)

Payments (number per year) 21

Time (hours per year) 324

Total tax rate (% of prot) 18.0

LIBERIA

Sub-Saharan Africa GNI per capita (US$) 150

Ease of doing business (rank) 157 Low income Population (m) 3.8

Starting a business (rank)

Registering property (rank)

172

Trading across borders (rank)

115

Procedures (number) 8 Procedures (number) 13 Documents to export (number) 10

Time (days) 27 Time (days) 50 Time to export (days) 20

Cost (% of income per capita) 100.2 Cost (% of property value) 14.7 Cost to export (US$ per container) 1,232

Minimum capital (% of income per capita) 0.0 Documents to import (number) 9

Getting credit (rank)

131 Time to import (days) 17

Dealing with construction permits (rank)

177 Strength of legal rights index (0-10) 4 Cost to import (US$ per container) 1,212

Procedures (number) 25 Depth of credit information index (0-6) 1

Time (days) 321 Public registry coverage (% of adults) 0.3

Enforcing contracts (rank)

165

Cost (% of income per capita) 60,988.7 Private bureau coverage (% of adults) 0.0 Procedures (number) 41

Time (days) 1,280

Employing workers (rank)

105

Protecting investors (rank)

142 Cost (% of claim) 35.0

Diculty of hiring index (0-100) 33 Extent of disclosure index (0-10) 4

Rigidity of hours index (0-100) 20 Extent of director liability index (0-10) 1

Closing a business (rank)

146

Diculty of ring index (0-100) 40 Ease of shareholder suits index (0-10) 6 Time (years) 3.0

Rigidity of employment index (0-100) 31 Strength of investor protection index (0-10) 3.7 Cost (% of estate) 43

Firing cost (weeks of salary) 84 Recovery rate (cents on the dollar) 8.3

Paying taxes (rank)

Payments (number per year) 32

Time (hours per year) 158

Total tax rate (% of prot) 35.8

COUNTRY TABLES

117

LITHUANIA

Eastern Europe & Central Asia GNI per capita (US$) 9,920

Ease of doing business (rank) 28 Upper middle income Population (m) 3.4

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 7 Procedures (number) 2 Documents to export (number) 6

Time (days) 26 Time (days) 3 Time to export (days) 10

Cost (% of income per capita) 2.7 Cost (% of property value) 0.5 Cost to export (US$ per container) 870

Minimum capital (% of income per capita) 35.9 Documents to import (number) 6

Getting credit (rank)

43 Time to import (days) 13

Dealing with construction permits (rank)

63 Strength of legal rights index (0-10) 5 Cost to import (US$ per container) 980

Procedures (number) 17 Depth of credit information index (0-6) 6

Time (days) 162 Public registry coverage (% of adults) 8.9

Enforcing contracts (rank)

Cost (% of income per capita) 109.9 Private bureau coverage (% of adults) 7.2 Procedures (number) 30

Time (days) 210

Employing workers (rank)

131

Protecting investors (rank)

88 Cost (% of claim) 23.6

Diculty of hiring index (0-100) 33 Extent of disclosure index (0-10) 5

Rigidity of hours index (0-100) 80 Extent of director liability index (0-10) 4

Closing a business (rank)

Diculty of ring index (0-100) 30 Ease of shareholder suits index (0-10) 6 Time (years) 1.7

Rigidity of employment index (0-100) 48 Strength of investor protection index (0-10) 5.0 Cost (% of estate) 7

Firing cost (weeks of salary) 30 Recovery rate (cents on the dollar) 48.0

Paying taxes (rank)

Payments (number per year) 15

Time (hours per year) 166

Total tax rate (% of prot) 46.4

LUXEMBOURG

OECD: High Income GNI per capita (US$) 75,880

Ease of doing business (rank) 50 High income Population (m) 0.5

Starting a business (rank)

Registering property (rank)

118

Trading across borders (rank)

Procedures (number) 6 Procedures (number) 8 Documents to export (number) 5

Time (days) 26 Time (days) 29 Time to export (days) 6

Cost (% of income per capita) 6.5 Cost (% of property value) 10.3 Cost to export (US$ per container) 1,420

Minimum capital (% of income per capita) 21.3 Documents to import (number) 4

Getting credit (rank)

109 Time to import (days) 6

Dealing with construction permits (rank)

40 Strength of legal rights index (0-10) 7 Cost to import (US$ per container) 1,420

Procedures (number) 13 Depth of credit information index (0-6) 0

Time (days) 217 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 20.0 Private bureau coverage (% of adults) 0.0 Procedures (number) 26

Time (days) 321

Employing workers (rank)

167

Protecting investors (rank)

113 Cost (% of claim) 8.8

Diculty of hiring index (0-100) 67 Extent of disclosure index (0-10) 6

Rigidity of hours index (0-100) 80 Extent of director liability index (0-10) 4

Closing a business (rank)

Diculty of ring index (0-100) 40 Ease of shareholder suits index (0-10) 3 Time (years) 2.0

Rigidity of employment index (0-100) 62 Strength of investor protection index (0-10) 4.3 Cost (% of estate) 15

Firing cost (weeks of salary) 39 Recovery rate (cents on the dollar) 41.7

Paying taxes (rank)

Payments (number per year) 22

Time (hours per year) 59

Total tax rate (% of prot) 21.0

MACEDONIA, FORMER YUGOSLAV REPUBLIC OF

Eastern Europe & Central Asia

GNI per capita (US$) 3,460

Ease of doing business (rank) 71 Lower middle income Population (m) 2.0

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 7 Procedures (number) 6 Documents to export (number) 6

Time (days) 9 Time (days) 66 Time to export (days) 17

Cost (% of income per capita) 3.8 Cost (% of property value) 3.4 Cost to export (US$ per container) 1,315

Minimum capital (% of income per capita) 0.0 Documents to import (number) 6

Getting credit (rank)

43 Time to import (days) 15

Dealing with construction permits (rank)

152 Strength of legal rights index (0-10) 7 Cost to import (US$ per container) 1,325

Procedures (number) 21 Depth of credit information index (0-6) 4

Time (days) 198 Public registry coverage (% of adults) 6.5

Enforcing contracts (rank)

Cost (% of income per capita) 1,862.8 Private bureau coverage (% of adults) 0.0 Procedures (number) 38

Time (days) 385

Employing workers (rank)

125

Protecting investors (rank)

88 Cost (% of claim) 33.1

Diculty of hiring index (0-100) 50 Extent of disclosure index (0-10) 5

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 6

Closing a business (rank)

129

Diculty of ring index (0-100) 30 Ease of shareholder suits index (0-10) 4 Time (years) 3.7

Rigidity of employment index (0-100) 47 Strength of investor protection index (0-10) 5.0 Cost (% of estate) 28

Firing cost (weeks of salary) 26 Recovery rate (cents on the dollar) 16.7

Paying taxes (rank)

Payments (number per year) 40

Time (hours per year) 75

Total tax rate (% of prot) 18.4

118

DOING BUSINESS 2009

MADAGASCAR

Sub-Saharan Africa GNI per capita (US$) 320

Ease of doing business (rank) 144 Low income Population (m) 19.7

Starting a business (rank)

Registering property (rank)

145

Trading across borders (rank)

109

Procedures (number) 5 Procedures (number) 7 Documents to export (number) 4

Time (days) 7 Time (days) 74 Time to export (days) 23

Cost (% of income per capita) 11.0 Cost (% of property value) 7.5 Cost to export (US$ per container) 1,279

Minimum capital (% of income per capita) 289.8 Documents to import (number) 9

Getting credit (rank)

172 Time to import (days) 27

Dealing with construction permits (rank)

102 Strength of legal rights index (0-10) 2 Cost to import (US$ per container) 1,660

Procedures (number) 16 Depth of credit information index (0-6) 0

Time (days) 178 Public registry coverage (% of adults) 0.1

Enforcing contracts (rank)

153

Cost (% of income per capita) 764.8 Private bureau coverage (% of adults) 0.0 Procedures (number) 38

Time (days) 871

Employing workers (rank)

153

Protecting investors (rank)

53 Cost (% of claim) 42.4

Diculty of hiring index (0-100) 89 Extent of disclosure index (0-10) 5

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 6

Closing a business (rank)

181

Diculty of ring index (0-100) 40 Ease of shareholder suits index (0-10) 6 Time (years)

NO PRACTICE

Rigidity of employment index (0-100) 63 Strength of investor protection index (0-10) 5.7 Cost (% of estate)

NO PRACTICE

Firing cost (weeks of salary) 30 Recovery rate (cents on the dollar) 0.0

Paying taxes (rank)

Payments (number per year) 25

Time (hours per year) 238

Total tax rate (% of prot) 42.8

MALAWI

Sub-Saharan Africa GNI per capita (US$) 250

Ease of doing business (rank) 134 Low income Population (m) 13.9

Starting a business (rank)

122

Registering property (rank)

Trading across borders (rank)

167

Procedures (number) 10 Procedures (number) 6 Documents to export (number) 12

Time (days) 39 Time (days) 88 Time to export (days) 45

Cost (% of income per capita) 125.9 Cost (% of property value) 3.3 Cost to export (US$ per container) 1,671

Minimum capital (% of income per capita) 0.0 Documents to import (number) 10

Getting credit (rank)

84 Time to import (days) 54

Dealing with construction permits (rank)

156 Strength of legal rights index (0-10) 8 Cost to import (US$ per container) 2,550

Procedures (number) 21 Depth of credit information index (0-6) 0

Time (days) 213 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

138

Cost (% of income per capita) 1,289.2 Private bureau coverage (% of adults) 0.0 Procedures (number) 42

Time (days) 432

Employing workers (rank)

Protecting investors (rank)

70 Cost (% of claim) 142.4

Diculty of hiring index (0-100) 56 Extent of disclosure index (0-10) 4

Rigidity of hours index (0-100) 0 Extent of director liability index (0-10) 7

Closing a business (rank)

135

Diculty of ring index (0-100) 20 Ease of shareholder suits index (0-10) 5 Time (years) 2.6

Rigidity of employment index (0-100) 25 Strength of investor protection index (0-10) 5.3 Cost (% of estate) 30

Firing cost (weeks of salary) 84 Recovery rate (cents on the dollar) 15.1

Paying taxes (rank)

Payments (number per year) 19

Time (hours per year) 292

Total tax rate (% of prot) 31.4

MALAYSIA

East Asia & Pacic GNI per capita (US$) 6,540

Ease of doing business (rank) 20 Upper middle income Population (m) 26.5

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 9 Procedures (number) 5 Documents to export (number) 7

Time (days) 13 Time (days) 144 Time to export (days) 18

Cost (% of income per capita) 14.7 Cost (% of property value) 2.5 Cost to export (US$ per container) 450

Minimum capital (% of income per capita) 0.0 Documents to import (number) 7

Getting credit (rank)

1 Time to import (days) 14

Dealing with construction permits (rank)

104 Strength of legal rights index (0-10) 10 Cost to import (US$ per container) 450

Procedures (number) 25 Depth of credit information index (0-6) 6

Time (days) 261 Public registry coverage (% of adults) 52.9

Enforcing contracts (rank)

Cost (% of income per capita) 7.9 Private bureau coverage (% of adults) .. Procedures (number) 30

Time (days) 600

Employing workers (rank)

Protecting investors (rank)

4 Cost (% of claim) 27.5

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 10

Rigidity of hours index (0-100) 0 Extent of director liability index (0-10) 9

Closing a business (rank)

Diculty of ring index (0-100) 30 Ease of shareholder suits index (0-10) 7 Time (years) 2.3

Rigidity of employment index (0-100) 10 Strength of investor protection index (0-10) 8.7 Cost (% of estate) 15

Firing cost (weeks of salary) 75 Recovery rate (cents on the dollar) 38.6

Paying taxes (rank)

Payments (number per year) 12

Time (hours per year) 145

Total tax rate (% of prot) 34.5

COUNTRY TABLES

119

MALDIVES

South Asia GNI per capita (US$) 3,200

Ease of doing business (rank) 69 Lower middle income Population (m) 0.3

Starting a business (rank)

Registering property (rank)

177

Trading across borders (rank)

121

Procedures (number) 5 Procedures (number)

NO PRACTICE

Documents to export (number) 8

Time (days) 9 Time (days)

NO PRACTICE

Time to export (days) 21

Cost (% of income per capita) 11.5 Cost (% of property value)

NO PRACTICE

Cost to export (US$ per container) 1,348

Minimum capital (% of income per capita) 4.8 Documents to import (number) 9

Getting credit (rank)

145 Time to import (days) 20

Dealing with construction permits (rank)

8 Strength of legal rights index (0-10) 4 Cost to import (US$ per container) 1,348

Procedures (number) 9 Depth of credit information index (0-6) 0

Time (days) 118 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 26.3 Private bureau coverage (% of adults) 0.0 Procedures (number) 41

Time (days) 665

Employing workers (rank)

Protecting investors (rank)

70 Cost (% of claim) 16.5

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 0

Rigidity of hours index (0-100) 0 Extent of director liability index (0-10) 8

Closing a business (rank)

123

Diculty of ring index (0-100) 0 Ease of shareholder suits index (0-10) 8 Time (years) 6.7

Rigidity of employment index (0-100) 0 Strength of investor protection index (0-10) 5.3 Cost (% of estate) 4

Firing cost (weeks of salary) 9 Recovery rate (cents on the dollar) 18.2

Paying taxes (rank)

Payments (number per year) 1

Time (hours per year) 0

Total tax rate (% of prot) 9.1

MALI

Sub-Saharan Africa GNI per capita (US$) 500

Ease of doing business (rank) 166 Low income Population (m) 12.3

Starting a business (rank)

162

Registering property (rank)

Trading across borders (rank)

166

Procedures (number) 11 Procedures (number) 5 Documents to export (number) 9

Time (days) 26 Time (days) 29 Time to export (days) 38

Cost (% of income per capita) 121.5 Cost (% of property value) 20.3 Cost to export (US$ per container) 2,012

Minimum capital (% of income per capita) 390.4 Documents to import (number) 11

Getting credit (rank)

145 Time to import (days) 42

Dealing with construction permits (rank)

106 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 2,902

Procedures (number) 14 Depth of credit information index (0-6) 1

Time (days) 208 Public registry coverage (% of adults) 4.1

Enforcing contracts (rank)

158

Cost (% of income per capita) 1,186.4 Private bureau coverage (% of adults) 0.0 Procedures (number) 39

Time (days) 860

Employing workers (rank)

Protecting investors (rank)

150 Cost (% of claim) 52.0

Diculty of hiring index (0-100) 33 Extent of disclosure index (0-10) 6

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 1

Closing a business (rank)

114

Diculty of ring index (0-100) 40 Ease of shareholder suits index (0-10) 3 Time (years) 3.6

Rigidity of employment index (0-100) 38 Strength of investor protection index (0-10) 3.3 Cost (% of estate) 18

Firing cost (weeks of salary) 31 Recovery rate (cents on the dollar) 20.9

Paying taxes (rank)

156

Payments (number per year) 58

Time (hours per year) 270

Total tax rate (% of prot) 51.4

MARSHALL ISLANDS

East Asia & Pacic GNI per capita (US$) 3,070

Ease of doing business (rank) 93 Lower middle income Population (m) 0.1

Starting a business (rank)

Registering property (rank)

177

Trading across borders (rank)

Procedures (number) 5 Procedures (number)

NO PRACTICE

Documents to export (number) 5

Time (days) 17 Time (days)

NO PRACTICE

Time to export (days) 21

Cost (% of income per capita) 17.3 Cost (% of property value)

NO PRACTICE

Cost to export (US$ per container) 875

Minimum capital (% of income per capita) 0.0 Documents to import (number) 5

Getting credit (rank)

145 Time to import (days) 33

Dealing with construction permits (rank)

5 Strength of legal rights index (0-10) 4 Cost to import (US$ per container) 875

Procedures (number) 10 Depth of credit information index (0-6) 0

Time (days) 55 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 35.9 Private bureau coverage (% of adults) 0.0 Procedures (number) 36

Time (days) 476

Employing workers (rank)

Protecting investors (rank)

150 Cost (% of claim) 27.4

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 2

Rigidity of hours index (0-100) 0 Extent of director liability index (0-10) 0

Closing a business (rank)

125

Diculty of ring index (0-100) 0 Ease of shareholder suits index (0-10) 8 Time (years) 2.0

Rigidity of employment index (0-100) 0 Strength of investor protection index (0-10) 3.3 Cost (% of estate) 38

Firing cost (weeks of salary) 0 Recovery rate (cents on the dollar) 17.9

Paying taxes (rank)

Payments (number per year) 21

Time (hours per year) 128

Total tax rate (% of prot) 64.9

120

DOING BUSINESS 2009

MAURITANIA

Sub-Saharan Africa GNI per capita (US$) 840

Ease of doing business (rank) 160 Low income Population (m) 3.1

Starting a business (rank)

143

Registering property (rank)

Trading across borders (rank)

158

Procedures (number) 9 Procedures (number) 4 Documents to export (number) 11

Time (days) 19 Time (days) 49 Time to export (days) 35

Cost (% of income per capita) 33.9 Cost (% of property value) 5.2 Cost to export (US$ per container) 1,520

Minimum capital (% of income per capita) 422.6 Documents to import (number) 11

Getting credit (rank)

145 Time to import (days) 42

Dealing with construction permits (rank)

142 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 1,523

Procedures (number) 25 Depth of credit information index (0-6) 1

Time (days) 201 Public registry coverage (% of adults) 0.2

Enforcing contracts (rank)

Cost (% of income per capita) 475.0 Private bureau coverage (% of adults) 0.0 Procedures (number) 46

Time (days) 370

Employing workers (rank)

123

Protecting investors (rank)

142 Cost (% of claim) 23.2

Diculty of hiring index (0-100) 56 Extent of disclosure index (0-10) 5

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 3

Closing a business (rank)

148

Diculty of ring index (0-100) 40 Ease of shareholder suits index (0-10) 3 Time (years) 8.0

Rigidity of employment index (0-100) 45 Strength of investor protection index (0-10) 3.7 Cost (% of estate) 9

Firing cost (weeks of salary) 31 Recovery rate (cents on the dollar) 6.7

Paying taxes (rank)

174

Payments (number per year) 38

Time (hours per year) 696

Total tax rate (% of prot) 98.7

MAURITIUS

Sub-Saharan Africa GNI per capita (US$) 5,450

Ease of doing business (rank) 24 Upper middle income Population (m) 1.3

Starting a business (rank)

Registering property (rank)

127

Trading across borders (rank)

Procedures (number) 5 Procedures (number) 4 Documents to export (number) 5

Time (days) 6 Time (days) 210 Time to export (days) 17

Cost (% of income per capita) 5.0 Cost (% of property value) 10.8 Cost to export (US$ per container) 725

Minimum capital (% of income per capita) 0.0 Documents to import (number) 6

Getting credit (rank)

84 Time to import (days) 16

Dealing with construction permits (rank)

36 Strength of legal rights index (0-10) 5 Cost to import (US$ per container) 677

Procedures (number) 18 Depth of credit information index (0-6) 3

Time (days) 107 Public registry coverage (% of adults) 20.6

Enforcing contracts (rank)

Cost (% of income per capita) 41.0 Private bureau coverage (% of adults) 0.0 Procedures (number) 37

Time (days) 750

Employing workers (rank)

Protecting investors (rank)

11 Cost (% of claim) 17.4

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 6

Rigidity of hours index (0-100) 20 Extent of director liability index (0-10) 8

Closing a business (rank)

Diculty of ring index (0-100) 50 Ease of shareholder suits index (0-10) 9 Time (years) 1.7

Rigidity of employment index (0-100) 23 Strength of investor protection index (0-10) 7.7 Cost (% of estate) 15

Firing cost (weeks of salary) 35 Recovery rate (cents on the dollar) 33.6

Paying taxes (rank)

Payments (number per year) 7

Time (hours per year) 161

Total tax rate (% of prot) 22.2

MEXICO

Latin America & Caribbean GNI per capita (US$) 8,340

Ease of doing business (rank) 56 Upper middle income Population (m) 105.3

Starting a business (rank)

115

Registering property (rank)

Trading across borders (rank)

Procedures (number) 9 Procedures (number) 5 Documents to export (number) 5

Time (days) 28 Time (days) 74 Time to export (days) 17

Cost (% of income per capita) 12.5 Cost (% of property value) 4.8 Cost to export (US$ per container) 1,472

Minimum capital (% of income per capita) 11.0 Documents to import (number) 5

Getting credit (rank)

59 Time to import (days) 23

Dealing with construction permits (rank)

33 Strength of legal rights index (0-10) 4 Cost to import (US$ per container) 2,700

Procedures (number) 12 Depth of credit information index (0-6) 6

Time (days) 138 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 131.0 Private bureau coverage (% of adults) 70.8 Procedures (number) 38

Time (days) 415

Employing workers (rank)

141

Protecting investors (rank)

38 Cost (% of claim) 32.0

Diculty of hiring index (0-100) 33 Extent of disclosure index (0-10) 8

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 5

Closing a business (rank)

Diculty of ring index (0-100) 70 Ease of shareholder suits index (0-10) 5 Time (years) 1.8

Rigidity of employment index (0-100) 48 Strength of investor protection index (0-10) 6.0 Cost (% of estate) 18

Firing cost (weeks of salary) 52 Recovery rate (cents on the dollar) 64.2

Paying taxes (rank)

149

Payments (number per year) 27

Time (hours per year) 549

Total tax rate (% of prot) 51.5

COUNTRY TABLES

121

MICRONESIA

East Asia & Pacic GNI per capita (US$) 2,470

Ease of doing business (rank) 126 Lower middle income Population (m) 0.1

Starting a business (rank)

Registering property (rank)

177

Trading across borders (rank)

Procedures (number) 7 Procedures (number)

NO PRACTICE

Documents to export (number) 3

Time (days) 16 Time (days)

NO PRACTICE

Time to export (days) 30

Cost (% of income per capita) 137.5 Cost (% of property value)

NO PRACTICE

Cost to export (US$ per container) 1,255

Minimum capital (% of income per capita) 0.0 Documents to import (number) 6

Getting credit (rank)

109 Time to import (days) 30

Dealing with construction permits (rank)

11 Strength of legal rights index (0-10) 7 Cost to import (US$ per container) 1,255

Procedures (number) 14 Depth of credit information index (0-6) 0

Time (days) 73 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

143

Cost (% of income per capita) 19.0 Private bureau coverage (% of adults) 0.0 Procedures (number) 34

Time (days) 965

Employing workers (rank)

Protecting investors (rank)

170 Cost (% of claim) 66.0

Diculty of hiring index (0-100) 22 Extent of disclosure index (0-10) 0

Rigidity of hours index (0-100) 0 Extent of director liability index (0-10) 0

Closing a business (rank)

152

Diculty of ring index (0-100) 0 Ease of shareholder suits index (0-10) 8 Time (years) 5.3

Rigidity of employment index (0-100) 7 Strength of investor protection index (0-10) 2.7 Cost (% of estate) 38

Firing cost (weeks of salary) 0 Recovery rate (cents on the dollar) 3.5

Paying taxes (rank)

Payments (number per year) 21

Time (hours per year) 128

Total tax rate (% of prot) 58.7

MOLDOVA

Eastern Europe & Central Asia GNI per capita (US$) 1,260

Ease of doing business (rank) 103 Lower middle income Population (m) 3.8

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

135

Procedures (number) 9 Procedures (number) 6 Documents to export (number) 6

Time (days) 15 Time (days) 48 Time to export (days) 32

Cost (% of income per capita) 8.9 Cost (% of property value) 0.8 Cost to export (US$ per container) 1,775

Minimum capital (% of income per capita) 13.4 Documents to import (number) 7

Getting credit (rank)

84 Time to import (days) 35

Dealing with construction permits (rank)

158 Strength of legal rights index (0-10) 8 Cost to import (US$ per container) 1,895

Procedures (number) 30 Depth of credit information index (0-6) 0

Time (days) 292 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 142.2 Private bureau coverage (% of adults) 0.0 Procedures (number) 31

Time (days) 365

Employing workers (rank)

119

Protecting investors (rank)

104 Cost (% of claim) 16.6

Diculty of hiring index (0-100) 44 Extent of disclosure index (0-10) 7

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 1

Closing a business (rank)

Diculty of ring index (0-100) 40 Ease of shareholder suits index (0-10) 6 Time (years) 2.8

Rigidity of employment index (0-100) 41 Strength of investor protection index (0-10) 4.7 Cost (% of estate) 9

Firing cost (weeks of salary) 37 Recovery rate (cents on the dollar) 28.6

Paying taxes (rank)

123

Payments (number per year) 53

Time (hours per year) 234

Total tax rate (% of prot) 42.1

MONGOLIA

East Asia & Pacic GNI per capita (US$) 1,290

Ease of doing business (rank) 58 Lower middle income Population (m) 2.6

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

156

Procedures (number) 7 Procedures (number) 5 Documents to export (number) 8

Time (days) 13 Time (days) 11 Time to export (days) 49

Cost (% of income per capita) 4.0 Cost (% of property value) 2.1 Cost to export (US$ per container) 2,131

Minimum capital (% of income per capita) 58.5 Documents to import (number) 8

Getting credit (rank)

68 Time to import (days) 49

Dealing with construction permits (rank)

103 Strength of legal rights index (0-10) 6 Cost to import (US$ per container) 2,274

Procedures (number) 21 Depth of credit information index (0-6) 3

Time (days) 215 Public registry coverage (% of adults) 22.7

Enforcing contracts (rank)

Cost (% of income per capita) 81.3 Private bureau coverage (% of adults) 0.0 Procedures (number) 32

Time (days) 314

Employing workers (rank)

Protecting investors (rank)

24 Cost (% of claim) 30.6

Diculty of hiring index (0-100) 22 Extent of disclosure index (0-10) 5

Rigidity of hours index (0-100) 80 Extent of director liability index (0-10) 8

Closing a business (rank)

108

Diculty of ring index (0-100) 0 Ease of shareholder suits index (0-10) 6 Time (years) 4.0

Rigidity of employment index (0-100) 34 Strength of investor protection index (0-10) 6.3 Cost (% of estate) 8

Firing cost (weeks of salary) 9 Recovery rate (cents on the dollar) 22.1

Paying taxes (rank)

Payments (number per year) 42

Time (hours per year) 204

Total tax rate (% of prot) 30.3

122

DOING BUSINESS 2009

MONTENEGRO

Eastern Europe & Central Asia GNI per capita (US$) 5,180

Ease of doing business (rank) 90 Upper middle income Population (m) 0.6

Starting a business (rank)

105

Registering property (rank)

123

Trading across borders (rank)

125

Procedures (number) 15 Procedures (number) 8 Documents to export (number) 9

Time (days) 21 Time (days) 86 Time to export (days) 18

Cost (% of income per capita) 4.4 Cost (% of property value) 3.3 Cost to export (US$ per container) 1,710

Minimum capital (% of income per capita) 0.0 Documents to import (number) 7

Getting credit (rank)

43 Time to import (days) 19

Dealing with construction permits (rank)

167 Strength of legal rights index (0-10) 9 Cost to import (US$ per container) 1,910

Procedures (number) 20 Depth of credit information index (0-6) 2

Time (days) 248 Public registry coverage (% of adults) 26.3

Enforcing contracts (rank)

130

Cost (% of income per capita) 1,323.2 Private bureau coverage (% of adults) 0.0 Procedures (number) 49

Time (days) 545

Employing workers (rank)

104

Protecting investors (rank)

24 Cost (% of claim) 25.7

Diculty of hiring index (0-100) 33 Extent of disclosure index (0-10) 5

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 8

Closing a business (rank)

Diculty of ring index (0-100) 40 Ease of shareholder suits index (0-10) 6 Time (years) 2.0

Rigidity of employment index (0-100) 38 Strength of investor protection index (0-10) 6.3 Cost (% of estate) 8

Firing cost (weeks of salary) 39 Recovery rate (cents on the dollar) 43.7

Paying taxes (rank)

139

Payments (number per year) 89

Time (hours per year) 372

Total tax rate (% of prot) 31.8

MOROCCO

Middle East & North Africa GNI per capita (US$) 2,250

Ease of doing business (rank) 128 Lower middle income Population (m) 30.9

Starting a business (rank)

Registering property (rank)

117

Trading across borders (rank)

Procedures (number) 6 Procedures (number) 8 Documents to export (number) 7

Time (days) 12 Time (days) 47 Time to export (days) 14

Cost (% of income per capita) 10.2 Cost (% of property value) 4.9 Cost to export (US$ per container) 700

Minimum capital (% of income per capita) 52.3 Documents to import (number) 10

Getting credit (rank)

131 Time to import (days) 18

Dealing with construction permits (rank)

90 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 1,000

Procedures (number) 19 Depth of credit information index (0-6) 2

Time (days) 163 Public registry coverage (% of adults) 2.4

Enforcing contracts (rank)

112

Cost (% of income per capita) 292.5 Private bureau coverage (% of adults) 0.0 Procedures (number) 40

Time (days) 615

Employing workers (rank)

168

Protecting investors (rank)

164 Cost (% of claim) 25.2

Diculty of hiring index (0-100) 100 Extent of disclosure index (0-10) 6

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 2

Closing a business (rank)

Diculty of ring index (0-100) 50 Ease of shareholder suits index (0-10) 1 Time (years) 1.8

Rigidity of employment index (0-100) 63 Strength of investor protection index (0-10) 3.0 Cost (% of estate) 18

Firing cost (weeks of salary) 85 Recovery rate (cents on the dollar) 35.1

Paying taxes (rank)

119

Payments (number per year) 28

Time (hours per year) 358

Total tax rate (% of prot) 44.6

MOZAMBIQUE

Sub-Saharan Africa GNI per capita (US$) 320

Ease of doing business (rank) 141 Low income Population (m) 21.4

Starting a business (rank)

144

Registering property (rank)

149

Trading across borders (rank)

140

Procedures (number) 10 Procedures (number) 8 Documents to export (number) 8

Time (days) 26 Time (days) 42 Time to export (days) 26

Cost (% of income per capita) 22.9 Cost (% of property value) 12.9 Cost to export (US$ per container) 1,200

Minimum capital (% of income per capita) 122.5 Documents to import (number) 10

Getting credit (rank)

123 Time to import (days) 32

Dealing with construction permits (rank)

153 Strength of legal rights index (0-10) 2 Cost to import (US$ per container) 1,475

Procedures (number) 17 Depth of credit information index (0-6) 4

Time (days) 381 Public registry coverage (% of adults) 1.9

Enforcing contracts (rank)

124

Cost (% of income per capita) 747.8 Private bureau coverage (% of adults) 0.0 Procedures (number) 30

Time (days) 730

Employing workers (rank)

161

Protecting investors (rank)

38 Cost (% of claim) 142.5

Diculty of hiring index (0-100) 67 Extent of disclosure index (0-10) 5

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 4

Closing a business (rank)

133

Diculty of ring index (0-100) 20 Ease of shareholder suits index (0-10) 9 Time (years) 5.0

Rigidity of employment index (0-100) 49 Strength of investor protection index (0-10) 6.0 Cost (% of estate) 9

Firing cost (weeks of salary) 134 Recovery rate (cents on the dollar) 15.2

Paying taxes (rank)

Payments (number per year) 37

Time (hours per year) 230

Total tax rate (% of prot) 34.3

COUNTRY TABLES

123

NAMIBIA

Sub-Saharan Africa GNI per capita (US$) 3,360

Ease of doing business (rank) 51 Lower middle income Population (m) 2.1

Starting a business (rank)

112

Registering property (rank)

129

Trading across borders (rank)

150

Procedures (number) 10 Procedures (number) 9 Documents to export (number) 11

Time (days) 66 Time (days) 23 Time to export (days) 29

Cost (% of income per capita) 22.1 Cost (% of property value) 9.9 Cost to export (US$ per container) 1,686

Minimum capital (% of income per capita) 0.0 Documents to import (number) 9

Getting credit (rank)

12 Time to import (days) 24

Dealing with construction permits (rank)

38 Strength of legal rights index (0-10) 8 Cost to import (US$ per container) 1,813

Procedures (number) 12 Depth of credit information index (0-6) 5

Time (days) 139 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 181.8 Private bureau coverage (% of adults) 59.6 Procedures (number) 33

Time (days) 270

Employing workers (rank)

Protecting investors (rank)

70 Cost (% of claim) 29.9

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 5

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 5

Closing a business (rank)

Diculty of ring index (0-100) 20 Ease of shareholder suits index (0-10) 6 Time (years) 1.5

Rigidity of employment index (0-100) 20 Strength of investor protection index (0-10) 5.3 Cost (% of estate) 15

Firing cost (weeks of salary) 24 Recovery rate (cents on the dollar) 39.5

Paying taxes (rank)

Payments (number per year) 37

Time (hours per year) 375

Total tax rate (% of prot) 25.3

NEPAL

South Asia GNI per capita (US$) 340

Ease of doing business (rank) 121 Low income Population (m) 28.1

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

157

Procedures (number) 7 Procedures (number) 3 Documents to export (number) 9

Time (days) 31 Time (days) 5 Time to export (days) 41

Cost (% of income per capita) 60.2 Cost (% of property value) 6.3 Cost to export (US$ per container) 1,764

Minimum capital (% of income per capita) 0.0 Documents to import (number) 10

Getting credit (rank)

109 Time to import (days) 35

Dealing with construction permits (rank)

129 Strength of legal rights index (0-10) 5 Cost to import (US$ per container) 1,900

Procedures (number) 15 Depth of credit information index (0-6) 2

Time (days) 424 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

121

Cost (% of income per capita) 248.4 Private bureau coverage (% of adults) 0.2 Procedures (number) 39

Time (days) 735

Employing workers (rank)

150

Protecting investors (rank)

70 Cost (% of claim) 26.8

Diculty of hiring index (0-100) 56 Extent of disclosure index (0-10) 6

Rigidity of hours index (0-100) 0 Extent of director liability index (0-10) 1

Closing a business (rank)

103

Diculty of ring index (0-100) 70 Ease of shareholder suits index (0-10) 9 Time (years) 5.0

Rigidity of employment index (0-100) 42 Strength of investor protection index (0-10) 5.3 Cost (% of estate) 9

Firing cost (weeks of salary) 90 Recovery rate (cents on the dollar) 24.5

Paying taxes (rank)

107

Payments (number per year) 34

Time (hours per year) 408

Total tax rate (% of prot) 34.1

NETHERLANDS

OECD: High Income GNI per capita (US$) 45,820

Ease of doing business (rank) 26 High income Population (m) 16.4

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 6 Procedures (number) 2 Documents to export (number) 4

Time (days) 10 Time (days) 5 Time to export (days) 6

Cost (% of income per capita) 5.9 Cost (% of property value) 6.1 Cost to export (US$ per container) 895

Minimum capital (% of income per capita) 51.7 Documents to import (number) 5

Getting credit (rank)

43 Time to import (days) 6

Dealing with construction permits (rank)

94 Strength of legal rights index (0-10) 6 Cost to import (US$ per container) 1,020

Procedures (number) 18 Depth of credit information index (0-6) 5

Time (days) 230 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 112.1 Private bureau coverage (% of adults) 81.0 Procedures (number) 25

Time (days) 514

Employing workers (rank)

Protecting investors (rank)

104 Cost (% of claim) 24.4

Diculty of hiring index (0-100) 17 Extent of disclosure index (0-10) 4

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 4

Closing a business (rank)

Diculty of ring index (0-100) 70 Ease of shareholder suits index (0-10) 6 Time (years) 1.1

Rigidity of employment index (0-100) 42 Strength of investor protection index (0-10) 4.7 Cost (% of estate) 4

Firing cost (weeks of salary) 17 Recovery rate (cents on the dollar) 82.7

Paying taxes (rank)

Payments (number per year) 9

Time (hours per year) 180

Total tax rate (% of prot) 39.1

124

DOING BUSINESS 2009

NEW ZEALAND

OECD: High Income GNI per capita (US$) 28,780

Ease of doing business (rank) 2 High income Population (m) 4.2

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 1 Procedures (number) 2 Documents to export (number) 7

Time (days) 1 Time (days) 2 Time to export (days) 10

Cost (% of income per capita) 0.4 Cost (% of property value) 0.1 Cost to export (US$ per container) 868

Minimum capital (% of income per capita) 0.0 Documents to import (number) 5

Getting credit (rank)

5 Time to import (days) 9

Dealing with construction permits (rank)

2 Strength of legal rights index (0-10) 9 Cost to import (US$ per container) 850

Procedures (number) 7 Depth of credit information index (0-6) 5

Time (days) 65 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 25.8 Private bureau coverage (% of adults) 100.0 Procedures (number) 30

Time (days) 216

Employing workers (rank)

Protecting investors (rank)

1 Cost (% of claim) 22.0

Diculty of hiring index (0-100) 11 Extent of disclosure index (0-10) 10

Rigidity of hours index (0-100) 0 Extent of director liability index (0-10) 9

Closing a business (rank)

Diculty of ring index (0-100) 10 Ease of shareholder suits index (0-10) 10 Time (years) 1.3

Rigidity of employment index (0-100) 7 Strength of investor protection index (0-10) 9.7 Cost (% of estate) 4

Firing cost (weeks of salary) 0 Recovery rate (cents on the dollar) 76.2

Paying taxes (rank)

Payments (number per year) 8

Time (hours per year) 70

Total tax rate (% of prot) 35.6

NICARAGUA

Latin America & Caribbean GNI per capita (US$) 980

Ease of doing business (rank) 107 Lower middle income Population (m) 5.6

Starting a business (rank)

Registering property (rank)

136

Trading across borders (rank)

Procedures (number) 6 Procedures (number) 8 Documents to export (number) 5

Time (days) 39 Time (days) 124 Time to export (days) 29

Cost (% of income per capita) 121.0 Cost (% of property value) 3.5 Cost to export (US$ per container) 1,300

Minimum capital (% of income per capita) 0.0 Documents to import (number) 5

Getting credit (rank)

84 Time to import (days) 29

Dealing with construction permits (rank)

134 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 1,420

Procedures (number) 17 Depth of credit information index (0-6) 5

Time (days) 219 Public registry coverage (% of adults) 13.4

Enforcing contracts (rank)

Cost (% of income per capita) 866.0 Private bureau coverage (% of adults) 100.0 Procedures (number) 35

Time (days) 540

Employing workers (rank)

Protecting investors (rank)

88 Cost (% of claim) 26.8

Diculty of hiring index (0-100) 22 Extent of disclosure index (0-10) 4

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 5

Closing a business (rank)

Diculty of ring index (0-100) 0 Ease of shareholder suits index (0-10) 6 Time (years) 2.2

Rigidity of employment index (0-100) 27 Strength of investor protection index (0-10) 5.0 Cost (% of estate) 15

Firing cost (weeks of salary) 24 Recovery rate (cents on the dollar) 34.3

Paying taxes (rank)

162

Payments (number per year) 64

Time (hours per year) 240

Total tax rate (% of prot) 63.2

NIGER

Sub-Saharan Africa GNI per capita (US$) 280

Ease of doing business (rank) 172 Low income Population (m) 14.2

Starting a business (rank)

159

Registering property (rank)

Trading across borders (rank)

169

Procedures (number) 11 Procedures (number) 4 Documents to export (number) 8

Time (days) 19 Time (days) 35 Time to export (days) 59

Cost (% of income per capita) 170.1 Cost (% of property value) 11.1 Cost to export (US$ per container) 3,545

Minimum capital (% of income per capita) 702.1 Documents to import (number) 10

Getting credit (rank)

145 Time to import (days) 64

Dealing with construction permits (rank)

157 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 3,545

Procedures (number) 17 Depth of credit information index (0-6) 1

Time (days) 265 Public registry coverage (% of adults) 0.9

Enforcing contracts (rank)

134

Cost (% of income per capita) 2,694.0 Private bureau coverage (% of adults) 0.0 Procedures (number) 39

Time (days) 545

Employing workers (rank)

166

Protecting investors (rank)

150 Cost (% of claim) 59.6

Diculty of hiring index (0-100) 100 Extent of disclosure index (0-10) 6

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 1

Closing a business (rank)

138

Diculty of ring index (0-100) 50 Ease of shareholder suits index (0-10) 3 Time (years) 5.0

Rigidity of employment index (0-100) 70 Strength of investor protection index (0-10) 3.3 Cost (% of estate) 18

Firing cost (weeks of salary) 35 Recovery rate (cents on the dollar) 14.0

Paying taxes (rank)

120

Payments (number per year) 42

Time (hours per year) 270

Total tax rate (% of prot) 42.3

COUNTRY TABLES

125

NIGERIA

Sub-Saharan Africa GNI per capita (US$) 930

Ease of doing business (rank) 118 Low income Population (m) 148.0

Starting a business (rank)

Registering property (rank)

176

Trading across borders (rank)

144

Procedures (number) 8 Procedures (number) 14 Documents to export (number) 10

Time (days) 31 Time (days) 82 Time to export (days) 25

Cost (% of income per capita) 90.1 Cost (% of property value) 21.9 Cost to export (US$ per container) 1,179

Minimum capital (% of income per capita) 0.0 Documents to import (number) 9

Getting credit (rank)

84 Time to import (days) 42

Dealing with construction permits (rank)

151 Strength of legal rights index (0-10) 8 Cost to import (US$ per container) 1,306

Procedures (number) 18 Depth of credit information index (0-6) 0

Time (days) 350 Public registry coverage (% of adults) 0.1

Enforcing contracts (rank)

Cost (% of income per capita) 655.4 Private bureau coverage (% of adults) 0.0 Procedures (number) 39

Time (days) 457

Employing workers (rank)

Protecting investors (rank)

53 Cost (% of claim) 32.0

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 5

Rigidity of hours index (0-100) 0 Extent of director liability index (0-10) 7

Closing a business (rank)

Diculty of ring index (0-100) 20 Ease of shareholder suits index (0-10) 5 Time (years) 2.0

Rigidity of employment index (0-100) 7 Strength of investor protection index (0-10) 5.7 Cost (% of estate) 22

Firing cost (weeks of salary) 50 Recovery rate (cents on the dollar) 28.0

Paying taxes (rank)

120

Payments (number per year) 35

Time (hours per year) 938

Total tax rate (% of prot) 32.2

NORWAY

OECD: High Income GNI per capita (US$) 76,450

Ease of doing business (rank) 10 High income Population (m) 4.7

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 6 Procedures (number) 1 Documents to export (number) 4

Time (days) 10 Time (days) 3 Time to export (days) 7

Cost (% of income per capita) 2.1 Cost (% of property value) 2.5 Cost to export (US$ per container) 780

Minimum capital (% of income per capita) 21.0 Documents to import (number) 4

Getting credit (rank)

43 Time to import (days) 7

Dealing with construction permits (rank)

66 Strength of legal rights index (0-10) 7 Cost to import (US$ per container) 709

Procedures (number) 14 Depth of credit information index (0-6) 4

Time (days) 252 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 46.6 Private bureau coverage (% of adults) 100.0 Procedures (number) 33

Time (days) 310

Employing workers (rank)

Protecting investors (rank)

18 Cost (% of claim) 9.9

Diculty of hiring index (0-100) 61 Extent of disclosure index (0-10) 7

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 6

Closing a business (rank)

Diculty of ring index (0-100) 40 Ease of shareholder suits index (0-10) 7 Time (years) 0.9

Rigidity of employment index (0-100) 47 Strength of investor protection index (0-10) 6.7 Cost (% of estate) 1

Firing cost (weeks of salary) 13 Recovery rate (cents on the dollar) 89.0

Paying taxes (rank)

Payments (number per year) 4

Time (hours per year) 87

Total tax rate (% of prot) 41.6

OMAN

Middle East & North Africa GNI per capita (US$) 11,120

Ease of doing business (rank) 57 High income Population (m) 2.6

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

119

Procedures (number) 7 Procedures (number) 2 Documents to export (number) 10

Time (days) 14 Time (days) 16 Time to export (days) 22

Cost (% of income per capita) 3.6 Cost (% of property value) 3.0 Cost to export (US$ per container) 821

Minimum capital (% of income per capita) 461.2 Documents to import (number) 10

Getting credit (rank)

123 Time to import (days) 26

Dealing with construction permits (rank)

133 Strength of legal rights index (0-10) 4 Cost to import (US$ per container) 1,037

Procedures (number) 16 Depth of credit information index (0-6) 2

Time (days) 242 Public registry coverage (% of adults) 23.4

Enforcing contracts (rank)

105

Cost (% of income per capita) 721.4 Private bureau coverage (% of adults) 0.0 Procedures (number) 51

Time (days) 598

Employing workers (rank)

Protecting investors (rank)

88 Cost (% of claim) 13.5

Diculty of hiring index (0-100) 33 Extent of disclosure index (0-10) 8

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 5

Closing a business (rank)

Diculty of ring index (0-100) 0 Ease of shareholder suits index (0-10) 2 Time (years) 4.0

Rigidity of employment index (0-100) 24 Strength of investor protection index (0-10) 5.0 Cost (% of estate) 4

Firing cost (weeks of salary) 4 Recovery rate (cents on the dollar) 35.1

Paying taxes (rank)

Payments (number per year) 14

Time (hours per year) 62

Total tax rate (% of prot) 21.6

126

DOING BUSINESS 2009

PAKISTAN

South Asia GNI per capita (US$) 870

Ease of doing business (rank) 77 Low income Population (m) 162.4

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 11 Procedures (number) 6 Documents to export (number) 9

Time (days) 24 Time (days) 50 Time to export (days) 24

Cost (% of income per capita) 12.6 Cost (% of property value) 5.3 Cost to export (US$ per container) 611

Minimum capital (% of income per capita) 0.0 Documents to import (number) 8

Getting credit (rank)

59 Time to import (days) 18

Dealing with construction permits (rank)

93 Strength of legal rights index (0-10) 6 Cost to import (US$ per container) 680

Procedures (number) 12 Depth of credit information index (0-6) 4

Time (days) 223 Public registry coverage (% of adults) 4.9

Enforcing contracts (rank)

154

Cost (% of income per capita) 734.0 Private bureau coverage (% of adults) 1.5 Procedures (number) 47

Time (days) 976

Employing workers (rank)

136

Protecting investors (rank)

24 Cost (% of claim) 23.8

Diculty of hiring index (0-100) 78 Extent of disclosure index (0-10) 6

Rigidity of hours index (0-100) 20 Extent of director liability index (0-10) 6

Closing a business (rank)

Diculty of ring index (0-100) 30 Ease of shareholder suits index (0-10) 7 Time (years) 2.8

Rigidity of employment index (0-100) 43 Strength of investor protection index (0-10) 6.3 Cost (% of estate) 4

Firing cost (weeks of salary) 90 Recovery rate (cents on the dollar) 39.2

Paying taxes (rank)

124

Payments (number per year) 47

Time (hours per year) 560

Total tax rate (% of prot) 28.9

PALAU

East Asia & Pacic GNI per capita (US$) 8,210

Ease of doing business (rank) 91 Upper middle income Population (m) 0.0

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

120

Procedures (number) 8 Procedures (number) 5 Documents to export (number) 6

Time (days) 28 Time (days) 14 Time to export (days) 29

Cost (% of income per capita) 4.6 Cost (% of property value) 0.4 Cost to export (US$ per container) 1,170

Minimum capital (% of income per capita) 12.2 Documents to import (number) 10

Getting credit (rank)

181 Time to import (days) 33

Dealing with construction permits (rank)

52 Strength of legal rights index (0-10) 0 Cost to import (US$ per container) 1,132

Procedures (number) 25 Depth of credit information index (0-6) 0

Time (days) 118 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

141

Cost (% of income per capita) 5.9 Private bureau coverage (% of adults) 0.0 Procedures (number) 38

Time (days) 885

Employing workers (rank)

Protecting investors (rank)

170 Cost (% of claim) 35.3

Diculty of hiring index (0-100) 11 Extent of disclosure index (0-10) 0

Rigidity of hours index (0-100) 0 Extent of director liability index (0-10) 0

Closing a business (rank)

Diculty of ring index (0-100) 0 Ease of shareholder suits index (0-10) 8 Time (years) 1.0

Rigidity of employment index (0-100) 4 Strength of investor protection index (0-10) 2.7 Cost (% of estate) 23

Firing cost (weeks of salary) 0 Recovery rate (cents on the dollar) 38.2

Paying taxes (rank)

Payments (number per year) 19

Time (hours per year) 128

Total tax rate (% of prot) 73.0

PANAMA

Latin America & Caribbean GNI per capita (US$) 5,510

Ease of doing business (rank) 81 Upper middle income Population (m) 3.3

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 7 Procedures (number) 7 Documents to export (number) 3

Time (days) 13 Time (days) 44 Time to export (days) 9

Cost (% of income per capita) 19.6 Cost (% of property value) 2.4 Cost to export (US$ per container) 729

Minimum capital (% of income per capita) 0.0 Documents to import (number) 4

Getting credit (rank)

28 Time to import (days) 9

Dealing with construction permits (rank)

73 Strength of legal rights index (0-10) 6 Cost to import (US$ per container) 879

Procedures (number) 21 Depth of credit information index (0-6) 6

Time (days) 131 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

116

Cost (% of income per capita) 123.3 Private bureau coverage (% of adults) 43.7 Procedures (number) 31

Time (days) 686

Employing workers (rank)

172

Protecting investors (rank)

104 Cost (% of claim) 50.0

Diculty of hiring index (0-100) 78 Extent of disclosure index (0-10) 1

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 4

Closing a business (rank)

Diculty of ring index (0-100) 60 Ease of shareholder suits index (0-10) 9 Time (years) 2.5

Rigidity of employment index (0-100) 66 Strength of investor protection index (0-10) 4.7 Cost (% of estate) 18

Firing cost (weeks of salary) 44 Recovery rate (cents on the dollar) 32.4

Paying taxes (rank)

172

Payments (number per year) 59

Time (hours per year) 482

Total tax rate (% of prot) 50.6

COUNTRY TABLES

127

PAPUA NEW GUINEA

East Asia & Pacic GNI per capita (US$) 850

Ease of doing business (rank) 95 Low income Population (m) 6.3

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 8 Procedures (number) 4 Documents to export (number) 7

Time (days) 56 Time (days) 72 Time to export (days) 26

Cost (% of income per capita) 23.6 Cost (% of property value) 5.1 Cost to export (US$ per container) 664

Minimum capital (% of income per capita) 0.0 Documents to import (number) 9

Getting credit (rank)

131 Time to import (days) 29

Dealing with construction permits (rank)

124 Strength of legal rights index (0-10) 5 Cost to import (US$ per container) 722

Procedures (number) 24 Depth of credit information index (0-6) 0

Time (days) 217 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

162

Cost (% of income per capita) 95.1 Private bureau coverage (% of adults) 0.0 Procedures (number) 43

Time (days) 591

Employing workers (rank)

Protecting investors (rank)

38 Cost (% of claim) 110.3

Diculty of hiring index (0-100) 11 Extent of disclosure index (0-10) 5

Rigidity of hours index (0-100) 20 Extent of director liability index (0-10) 5

Closing a business (rank)

102

Diculty of ring index (0-100) 0 Ease of shareholder suits index (0-10) 8 Time (years) 3.0

Rigidity of employment index (0-100) 10 Strength of investor protection index (0-10) 6.0 Cost (% of estate) 23

Firing cost (weeks of salary) 39 Recovery rate (cents on the dollar) 24.7

Paying taxes (rank)

Payments (number per year) 33

Time (hours per year) 194

Total tax rate (% of prot) 41.7

PARAGUAY

Latin America & Caribbean GNI per capita (US$) 1,670

Ease of doing business (rank) 115 Lower middle income Population (m) 6.1

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

138

Procedures (number) 7 Procedures (number) 6 Documents to export (number) 9

Time (days) 35 Time (days) 46 Time to export (days) 35

Cost (% of income per capita) 67.9 Cost (% of property value) 3.5 Cost to export (US$ per container) 915

Minimum capital (% of income per capita) 0.0 Documents to import (number) 10

Getting credit (rank)

68 Time to import (days) 33

Dealing with construction permits (rank)

96 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 1,200

Procedures (number) 13 Depth of credit information index (0-6) 6

Time (days) 291 Public registry coverage (% of adults) 9.7

Enforcing contracts (rank)

103

Cost (% of income per capita) 342.2 Private bureau coverage (% of adults) 48.6 Procedures (number) 38

Time (days) 591

Employing workers (rank)

177

Protecting investors (rank)

53 Cost (% of claim) 30.0

Diculty of hiring index (0-100) 56 Extent of disclosure index (0-10) 6

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 5

Closing a business (rank)

116

Diculty of ring index (0-100) 60 Ease of shareholder suits index (0-10) 6 Time (years) 3.9

Rigidity of employment index (0-100) 59 Strength of investor protection index (0-10) 5.7 Cost (% of estate) 9

Firing cost (weeks of salary) 113 Recovery rate (cents on the dollar) 20.7

Paying taxes (rank)

102

Payments (number per year) 35

Time (hours per year) 328

Total tax rate (% of prot) 35.0

PERU

Latin America & Caribbean GNI per capita (US$) 3,450

Ease of doing business (rank) 62 Lower middle income Population (m) 27.9

Starting a business (rank)

116

Registering property (rank)

Trading across borders (rank)

Procedures (number) 10 Procedures (number) 5 Documents to export (number) 7

Time (days) 65 Time (days) 33 Time to export (days) 24

Cost (% of income per capita) 25.7 Cost (% of property value) 3.3 Cost to export (US$ per container) 875

Minimum capital (% of income per capita) 0.0 Documents to import (number) 8

Getting credit (rank)

12 Time to import (days) 25

Dealing with construction permits (rank)

115 Strength of legal rights index (0-10) 7 Cost to import (US$ per container) 895

Procedures (number) 21 Depth of credit information index (0-6) 6

Time (days) 210 Public registry coverage (% of adults) 23.7

Enforcing contracts (rank)

119

Cost (% of income per capita) 139.7 Private bureau coverage (% of adults) 33.2 Procedures (number) 41

Time (days) 468

Employing workers (rank)

149

Protecting investors (rank)

18 Cost (% of claim) 35.7

Diculty of hiring index (0-100) 44 Extent of disclosure index (0-10) 8

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 5

Closing a business (rank)

Diculty of ring index (0-100) 60 Ease of shareholder suits index (0-10) 7 Time (years) 3.1

Rigidity of employment index (0-100) 48 Strength of investor protection index (0-10) 6.7 Cost (% of estate) 7

Firing cost (weeks of salary) 52 Recovery rate (cents on the dollar) 25.4

Paying taxes (rank)

Payments (number per year) 9

Time (hours per year) 424

Total tax rate (% of prot) 41.2

128

DOING BUSINESS 2009

PHILIPPINES

East Asia & Pacic GNI per capita (US$) 1,620

Ease of doing business (rank) 140 Lower middle income Population (m) 87.9

Starting a business (rank)

155

Registering property (rank)

Trading across borders (rank)

Procedures (number) 15 Procedures (number) 8 Documents to export (number) 8

Time (days) 52 Time (days) 33 Time to export (days) 16

Cost (% of income per capita) 29.8 Cost (% of property value) 4.3 Cost to export (US$ per container) 816

Minimum capital (% of income per capita) 6.0 Documents to import (number) 8

Getting credit (rank)

123 Time to import (days) 16

Dealing with construction permits (rank)

105 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 819

Procedures (number) 24 Depth of credit information index (0-6) 3

Time (days) 203 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

114

Cost (% of income per capita) 90.1 Private bureau coverage (% of adults) 5.4 Procedures (number) 37

Time (days) 842

Employing workers (rank)

126

Protecting investors (rank)

126 Cost (% of claim) 26.0

Diculty of hiring index (0-100) 56 Extent of disclosure index (0-10) 2

Rigidity of hours index (0-100) 20 Extent of director liability index (0-10) 2

Closing a business (rank)

151

Diculty of ring index (0-100) 30 Ease of shareholder suits index (0-10) 8 Time (years) 5.7

Rigidity of employment index (0-100) 35 Strength of investor protection index (0-10) 4.0 Cost (% of estate) 38

Firing cost (weeks of salary) 91 Recovery rate (cents on the dollar) 4.4

Paying taxes (rank)

129

Payments (number per year) 47

Time (hours per year) 195

Total tax rate (% of prot) 50.8

POLAND

Eastern Europe & Central Asia GNI per capita (US$) 9,840

Ease of doing business (rank) 76 Upper middle income Population (m) 38.1

Starting a business (rank)

145

Registering property (rank)

Trading across borders (rank)

Procedures (number) 10 Procedures (number) 6 Documents to export (number) 5

Time (days) 31 Time (days) 197 Time to export (days) 17

Cost (% of income per capita) 18.8 Cost (% of property value) 0.5 Cost to export (US$ per container) 884

Minimum capital (% of income per capita) 168.8 Documents to import (number) 5

Getting credit (rank)

28 Time to import (days) 27

Dealing with construction permits (rank)

158 Strength of legal rights index (0-10) 8 Cost to import (US$ per container) 884

Procedures (number) 30 Depth of credit information index (0-6) 4

Time (days) 308 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 137.0 Private bureau coverage (% of adults) 50.0 Procedures (number) 38

Time (days) 830

Employing workers (rank)

Protecting investors (rank)

38 Cost (% of claim) 12.0

Diculty of hiring index (0-100) 11 Extent of disclosure index (0-10) 7

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 2

Closing a business (rank)

Diculty of ring index (0-100) 40 Ease of shareholder suits index (0-10) 9 Time (years) 3.0

Rigidity of employment index (0-100) 37 Strength of investor protection index (0-10) 6.0 Cost (% of estate) 20

Firing cost (weeks of salary) 13 Recovery rate (cents on the dollar) 29.8

Paying taxes (rank)

142

Payments (number per year) 40

Time (hours per year) 418

Total tax rate (% of prot) 40.2

PORTUGAL

OECD: High Income GNI per capita (US$) 18,950

Ease of doing business (rank) 48 High income Population (m) 10.6

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 6 Procedures (number) 5 Documents to export (number) 6

Time (days) 6 Time (days) 42 Time to export (days) 16

Cost (% of income per capita) 2.9 Cost (% of property value) 7.4 Cost to export (US$ per container) 685

Minimum capital (% of income per capita) 34.3 Documents to import (number) 7

Getting credit (rank)

109 Time to import (days) 16

Dealing with construction permits (rank)

128 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 999

Procedures (number) 21 Depth of credit information index (0-6) 4

Time (days) 328 Public registry coverage (% of adults) 76.4

Enforcing contracts (rank)

Cost (% of income per capita) 53.5 Private bureau coverage (% of adults) 11.3 Procedures (number) 34

Time (days) 577

Employing workers (rank)

164

Protecting investors (rank)

38 Cost (% of claim) 14.2

Diculty of hiring index (0-100) 33 Extent of disclosure index (0-10) 6

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 5

Closing a business (rank)

Diculty of ring index (0-100) 50 Ease of shareholder suits index (0-10) 7 Time (years) 2.0

Rigidity of employment index (0-100) 48 Strength of investor protection index (0-10) 6.0 Cost (% of estate) 9

Firing cost (weeks of salary) 95 Recovery rate (cents on the dollar) 69.4

Paying taxes (rank)

Payments (number per year) 8

Time (hours per year) 328

Total tax rate (% of prot) 43.6

COUNTRY TABLES

129

PUERTO RICO

Latin America & Caribbean GNI per capita (US$) 14,371

Ease of doing business (rank) 35 High income Population (m) 3.9

Starting a business (rank)

Registering property (rank)

122

Trading across borders (rank)

101

Procedures (number) 7 Procedures (number) 8 Documents to export (number) 7

Time (days) 7 Time (days) 194 Time to export (days) 15

Cost (% of income per capita) 0.8 Cost (% of property value) 1.5 Cost to export (US$ per container) 1,250

Minimum capital (% of income per capita) 0.0 Documents to import (number) 10

Getting credit (rank)

12 Time to import (days) 16

Dealing with construction permits (rank)

144 Strength of legal rights index (0-10) 8 Cost to import (US$ per container) 1,250

Procedures (number) 22 Depth of credit information index (0-6) 5

Time (days) 209 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 550.8 Private bureau coverage (% of adults) 61.4 Procedures (number) 39

Time (days) 620

Employing workers (rank)

Protecting investors (rank)

15 Cost (% of claim) 24.3

Diculty of hiring index (0-100) 56 Extent of disclosure index (0-10) 7

Rigidity of hours index (0-100) 0 Extent of director liability index (0-10) 6

Closing a business (rank)

Diculty of ring index (0-100) 20 Ease of shareholder suits index (0-10) 8 Time (years) 3.8

Rigidity of employment index (0-100) 25 Strength of investor protection index (0-10) 7.0 Cost (% of estate) 8

Firing cost (weeks of salary) 0 Recovery rate (cents on the dollar) 55.2

Paying taxes (rank)

Payments (number per year) 16

Time (hours per year) 218

Total tax rate (% of prot) 64.7

QATAR

Middle East & North Africa GNI per capita (US$) 72,849

Ease of doing business (rank) 37 High income Population (m) 0.8

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 6 Procedures (number) 10 Documents to export (number) 5

Time (days) 6 Time (days) 16 Time to export (days) 21

Cost (% of income per capita) 9.1 Cost (% of property value) 0.3 Cost to export (US$ per container) 735

Minimum capital (% of income per capita) 75.4 Documents to import (number) 7

Getting credit (rank)

131 Time to import (days) 20

Dealing with construction permits (rank)

27 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 657

Procedures (number) 19 Depth of credit information index (0-6) 2

Time (days) 76 Public registry coverage (% of adults) ..

Enforcing contracts (rank)

Cost (% of income per capita) 0.8 Private bureau coverage (% of adults) 0.0 Procedures (number) 43

Time (days) 570

Employing workers (rank)

Protecting investors (rank)

88 Cost (% of claim) 21.6

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 5

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 6

Closing a business (rank)

Diculty of ring index (0-100) 20 Ease of shareholder suits index (0-10) 4 Time (years) 2.8

Rigidity of employment index (0-100) 27 Strength of investor protection index (0-10) 5.0 Cost (% of estate) 22

Firing cost (weeks of salary) 69 Recovery rate (cents on the dollar) 52.7

Paying taxes (rank)

Payments (number per year) 1

Time (hours per year) 36

Total tax rate (% of prot) 11.3

ROMANIA

Eastern Europe & Central Asia GNI per capita (US$) 6,150

Ease of doing business (rank) 47 Upper middle income Population (m) 21.5

Starting a business (rank)

Registering property (rank)

114

Trading across borders (rank)

Procedures (number) 6 Procedures (number) 8 Documents to export (number) 5

Time (days) 10 Time (days) 83 Time to export (days) 12

Cost (% of income per capita) 3.6 Cost (% of property value) 2.4 Cost to export (US$ per container) 1,275

Minimum capital (% of income per capita) 1.1 Documents to import (number) 6

Getting credit (rank)

12 Time to import (days) 13

Dealing with construction permits (rank)

88 Strength of legal rights index (0-10) 8 Cost to import (US$ per container) 1,175

Procedures (number) 17 Depth of credit information index (0-6) 5

Time (days) 243 Public registry coverage (% of adults) 4.5

Enforcing contracts (rank)

Cost (% of income per capita) 91.2 Private bureau coverage (% of adults) 24.7 Procedures (number) 31

Time (days) 512

Employing workers (rank)

143

Protecting investors (rank)

38 Cost (% of claim) 19.9

Diculty of hiring index (0-100) 67 Extent of disclosure index (0-10) 9

Rigidity of hours index (0-100) 80 Extent of director liability index (0-10) 5

Closing a business (rank)

Diculty of ring index (0-100) 40 Ease of shareholder suits index (0-10) 4 Time (years) 3.3

Rigidity of employment index (0-100) 62 Strength of investor protection index (0-10) 6.0 Cost (% of estate) 9

Firing cost (weeks of salary) 8 Recovery rate (cents on the dollar) 29.5

Paying taxes (rank)

146

Payments (number per year) 113

Time (hours per year) 202

Total tax rate (% of prot) 48.0

130

DOING BUSINESS 2009

RUSSIAN FEDERATION

Eastern Europe & Central Asia GNI per capita (US$) 7,560

Ease of doing business (rank) 120 Upper middle income Population (m) 141.6

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

161

Procedures (number) 8 Procedures (number) 6 Documents to export (number) 8

Time (days) 29 Time (days) 52 Time to export (days) 36

Cost (% of income per capita) 2.6 Cost (% of property value) 0.2 Cost to export (US$ per container) 2,150

Minimum capital (% of income per capita) 2.2 Documents to import (number) 13

Getting credit (rank)

109 Time to import (days) 36

Dealing with construction permits (rank)

180 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 2,150

Procedures (number) 54 Depth of credit information index (0-6) 4

Time (days) 704 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 2,612.7 Private bureau coverage (% of adults) 10.0 Procedures (number) 37

Time (days) 281

Employing workers (rank)

101

Protecting investors (rank)

88 Cost (% of claim) 13.4

Diculty of hiring index (0-100) 33 Extent of disclosure index (0-10) 6

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 2

Closing a business (rank)

Diculty of ring index (0-100) 40 Ease of shareholder suits index (0-10) 7 Time (years) 3.8

Rigidity of employment index (0-100) 44 Strength of investor protection index (0-10) 5.0 Cost (% of estate) 9

Firing cost (weeks of salary) 17 Recovery rate (cents on the dollar) 28.2

Paying taxes (rank)

134

Payments (number per year) 22

Time (hours per year) 448

Total tax rate (% of prot) 48.7

RWANDA

Sub-Saharan Africa GNI per capita (US$) 320

Ease of doing business (rank) 139 Low income Population (m) 9.7

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

168

Procedures (number) 8 Procedures (number) 4 Documents to export (number) 9

Time (days) 14 Time (days) 315 Time to export (days) 42

Cost (% of income per capita) 108.9 Cost (% of property value) 0.6 Cost to export (US$ per container) 3,275

Minimum capital (% of income per capita) 0.0 Documents to import (number) 10

Getting credit (rank)

145 Time to import (days) 42

Dealing with construction permits (rank)

90 Strength of legal rights index (0-10) 2 Cost to import (US$ per container) 5,070

Procedures (number) 14 Depth of credit information index (0-6) 2

Time (days) 210 Public registry coverage (% of adults) 0.3

Enforcing contracts (rank)

Cost (% of income per capita) 607.1 Private bureau coverage (% of adults) 0.0 Procedures (number) 24

Time (days) 310

Employing workers (rank)

Protecting investors (rank)

170 Cost (% of claim) 78.7

Diculty of hiring index (0-100) 44 Extent of disclosure index (0-10) 2

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 5

Closing a business (rank)

181

Diculty of ring index (0-100) 30 Ease of shareholder suits index (0-10) 1 Time (years)

NO PRACTICE

Rigidity of employment index (0-100) 38 Strength of investor protection index (0-10) 2.7 Cost (% of estate)

NO PRACTICE

Firing cost (weeks of salary) 26 Recovery rate (cents on the dollar) 0.0

Paying taxes (rank)

Payments (number per year) 34

Time (hours per year) 160

Total tax rate (% of prot) 33.7

SAMOA

East Asia & Pacic GNI per capita (US$) 2,430

Ease of doing business (rank) 64 Lower middle income Population (m) 0.2

Starting a business (rank)

132

Registering property (rank)

Trading across borders (rank)

Procedures (number) 9 Procedures (number) 5 Documents to export (number) 7

Time (days) 35 Time (days) 147 Time to export (days) 27

Cost (% of income per capita) 39.8 Cost (% of property value) 1.7 Cost to export (US$ per container) 820

Minimum capital (% of income per capita) 0.0 Documents to import (number) 7

Getting credit (rank)

123 Time to import (days) 31

Dealing with construction permits (rank)

47 Strength of legal rights index (0-10) 6 Cost to import (US$ per container) 848

Procedures (number) 18 Depth of credit information index (0-6) 0

Time (days) 88 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 90.9 Private bureau coverage (% of adults) 0.0 Procedures (number) 44

Time (days) 455

Employing workers (rank)

Protecting investors (rank)

24 Cost (% of claim) 19.7

Diculty of hiring index (0-100) 11 Extent of disclosure index (0-10) 5

Rigidity of hours index (0-100) 20 Extent of director liability index (0-10) 6

Closing a business (rank)

136

Diculty of ring index (0-100) 0 Ease of shareholder suits index (0-10) 8 Time (years) 2.5

Rigidity of employment index (0-100) 10 Strength of investor protection index (0-10) 6.3 Cost (% of estate) 38

Firing cost (weeks of salary) 9 Recovery rate (cents on the dollar) 14.3

Paying taxes (rank)

Payments (number per year) 37

Time (hours per year) 224

Total tax rate (% of prot) 18.9

COUNTRY TABLES

131

SÃO TOMÉ AND PRINCIPE

Sub-Saharan Africa GNI per capita (US$) 870

Ease of doing business (rank) 176 Low income Population (m) 0.2

Starting a business (rank)

136

Registering property (rank)

151

Trading across borders (rank)

Procedures (number) 10 Procedures (number) 7 Documents to export (number) 8

Time (days) 144 Time (days) 62 Time to export (days) 27

Cost (% of income per capita) 88.9 Cost (% of property value) 10.9 Cost to export (US$ per container) 690

Minimum capital (% of income per capita) 0.0 Documents to import (number) 8

Getting credit (rank)

163 Time to import (days) 29

Dealing with construction permits (rank)

113 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 577

Procedures (number) 13 Depth of credit information index (0-6) 0

Time (days) 255 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

171

Cost (% of income per capita) 740.5 Private bureau coverage (% of adults) 0.0 Procedures (number) 43

Time (days) 1,185

Employing workers (rank)

179

Protecting investors (rank)

150 Cost (% of claim) 34.8

Diculty of hiring index (0-100) 50 Extent of disclosure index (0-10) 3

Rigidity of hours index (0-100) 80 Extent of director liability index (0-10) 1

Closing a business (rank)

181

Diculty of ring index (0-100) 60 Ease of shareholder suits index (0-10) 6 Time (years)

NO PRACTICE

Rigidity of employment index (0-100) 63 Strength of investor protection index (0-10) 3.3 Cost (% of estate)

NO PRACTICE

Firing cost (weeks of salary) 91 Recovery rate (cents on the dollar) 0.0

Paying taxes (rank)

151

Payments (number per year) 42

Time (hours per year) 424

Total tax rate (% of prot) 47.2

SAUDI ARABIA

Middle East & North Africa GNI per capita (US$) 15,440

Ease of doing business (rank) 16 High income Population (m) 24.2

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 7 Procedures (number) 2 Documents to export (number) 5

Time (days) 12 Time (days) 2 Time to export (days) 17

Cost (% of income per capita) 14.9 Cost (% of property value) 0.0 Cost to export (US$ per container) 681

Minimum capital (% of income per capita) 0.0 Documents to import (number) 5

Getting credit (rank)

59 Time to import (days) 18

Dealing with construction permits (rank)

50 Strength of legal rights index (0-10) 4 Cost to import (US$ per container) 678

Procedures (number) 18 Depth of credit information index (0-6) 6

Time (days) 125 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

137

Cost (% of income per capita) 74.7 Private bureau coverage (% of adults) 14.1 Procedures (number) 44

Time (days) 635

Employing workers (rank)

Protecting investors (rank)

24 Cost (% of claim) 27.5

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 8

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 8

Closing a business (rank)

Diculty of ring index (0-100) 0 Ease of shareholder suits index (0-10) 3 Time (years) 1.5

Rigidity of employment index (0-100) 13 Strength of investor protection index (0-10) 6.3 Cost (% of estate) 22

Firing cost (weeks of salary) 80 Recovery rate (cents on the dollar) 37.5

Paying taxes (rank)

Payments (number per year) 14

Time (hours per year) 79

Total tax rate (% of prot) 14.5

SENEGAL

Sub-Saharan Africa GNI per capita (US$) 820

Ease of doing business (rank) 149 Low income Population (m) 12.4

Starting a business (rank)

Registering property (rank)

161

Trading across borders (rank)

Procedures (number) 4 Procedures (number) 6 Documents to export (number) 6

Time (days) 8 Time (days) 124 Time to export (days) 14

Cost (% of income per capita) 72.7 Cost (% of property value) 20.6 Cost to export (US$ per container) 1,078

Minimum capital (% of income per capita) 236.2 Documents to import (number) 5

Getting credit (rank)

145 Time to import (days) 18

Dealing with construction permits (rank)

118 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 1,920

Procedures (number) 16 Depth of credit information index (0-6) 1

Time (days) 220 Public registry coverage (% of adults) 4.4

Enforcing contracts (rank)

146

Cost (% of income per capita) 528.7 Private bureau coverage (% of adults) 0.0 Procedures (number) 44

Time (days) 780

Employing workers (rank)

165

Protecting investors (rank)

164 Cost (% of claim) 26.5

Diculty of hiring index (0-100) 72 Extent of disclosure index (0-10) 6

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 1

Closing a business (rank)

Diculty of ring index (0-100) 50 Ease of shareholder suits index (0-10) 2 Time (years) 3.0

Rigidity of employment index (0-100) 61 Strength of investor protection index (0-10) 3.0 Cost (% of estate) 7

Firing cost (weeks of salary) 38 Recovery rate (cents on the dollar) 31.6

Paying taxes (rank)

170

Payments (number per year) 59

Time (hours per year) 666

Total tax rate (% of prot) 46.0

132

DOING BUSINESS 2009

SERBIA

Eastern Europe & Central Asia GNI per capita (US$) 4,730

Ease of doing business (rank) 94 Upper middle income Population (m) 7.4

Starting a business (rank)

106

Registering property (rank)

Trading across borders (rank)

Procedures (number) 11 Procedures (number) 6 Documents to export (number) 6

Time (days) 23 Time (days) 111 Time to export (days) 12

Cost (% of income per capita) 7.6 Cost (% of property value) 2.9 Cost to export (US$ per container) 1,398

Minimum capital (% of income per capita) 6.9 Documents to import (number) 6

Getting credit (rank)

28 Time to import (days) 14

Dealing with construction permits (rank)

171 Strength of legal rights index (0-10) 7 Cost to import (US$ per container) 1,559

Procedures (number) 20 Depth of credit information index (0-6) 5

Time (days) 279 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 2,177.7 Private bureau coverage (% of adults) 91.9 Procedures (number) 36

Time (days) 635

Employing workers (rank)

Protecting investors (rank)

70 Cost (% of claim) 28.9

Diculty of hiring index (0-100) 67 Extent of disclosure index (0-10) 7

Rigidity of hours index (0-100) 20 Extent of director liability index (0-10) 6

Closing a business (rank)

Diculty of ring index (0-100) 30 Ease of shareholder suits index (0-10) 3 Time (years) 2.7

Rigidity of employment index (0-100) 39 Strength of investor protection index (0-10) 5.3 Cost (% of estate) 23

Firing cost (weeks of salary) 25 Recovery rate (cents on the dollar) 25.4

Paying taxes (rank)

126

Payments (number per year) 66

Time (hours per year) 279

Total tax rate (% of prot) 34.0

SEYCHELLES

Sub-Saharan Africa GNI per capita (US$) 8,960

Ease of doing business (rank) 104 Upper middle income Population (m) 0.1

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 9 Procedures (number) 4 Documents to export (number) 6

Time (days) 38 Time (days) 33 Time to export (days) 17

Cost (% of income per capita) 8.3 Cost (% of property value) 7.0 Cost to export (US$ per container) 1,839

Minimum capital (% of income per capita) 0.0 Documents to import (number) 5

Getting credit (rank)

163 Time to import (days) 19

Dealing with construction permits (rank)

56 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 1,839

Procedures (number) 19 Depth of credit information index (0-6) 0

Time (days) 144 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 47.0 Private bureau coverage (% of adults) 0.0 Procedures (number) 38

Time (days) 720

Employing workers (rank)

120

Protecting investors (rank)

53 Cost (% of claim) 14.3

Diculty of hiring index (0-100) 44 Extent of disclosure index (0-10) 4

Rigidity of hours index (0-100) 20 Extent of director liability index (0-10) 8

Closing a business (rank)

181

Diculty of ring index (0-100) 50 Ease of shareholder suits index (0-10) 5 Time (years)

NO PRACTICE

Rigidity of employment index (0-100) 38 Strength of investor protection index (0-10) 5.7 Cost (% of estate)

NO PRACTICE

Firing cost (weeks of salary) 39 Recovery rate (cents on the dollar) 0.0

Paying taxes (rank)

Payments (number per year) 16

Time (hours per year) 76

Total tax rate (% of prot) 46.6

SIERRA LEONE

Sub-Saharan Africa GNI per capita (US$) 260

Ease of doing business (rank) 156 Low income Population (m) 5.8

Starting a business (rank)

Registering property (rank)

163

Trading across borders (rank)

132

Procedures (number) 7 Procedures (number) 7 Documents to export (number) 7

Time (days) 17 Time (days) 86 Time to export (days) 29

Cost (% of income per capita) 56.2 Cost (% of property value) 12.9 Cost to export (US$ per container) 1,450

Minimum capital (% of income per capita) 0.0 Documents to import (number) 7

Getting credit (rank)

145 Time to import (days) 34

Dealing with construction permits (rank)

169 Strength of legal rights index (0-10) 4 Cost to import (US$ per container) 1,535

Procedures (number) 25 Depth of credit information index (0-6) 0

Time (days) 283 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

141

Cost (% of income per capita) 452.2 Private bureau coverage (% of adults) 0.0 Procedures (number) 40

Time (days) 515

Employing workers (rank)

173

Protecting investors (rank)

53 Cost (% of claim) 149.5

Diculty of hiring index (0-100) 44 Extent of disclosure index (0-10) 3

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 6

Closing a business (rank)

145

Diculty of ring index (0-100) 50 Ease of shareholder suits index (0-10) 8 Time (years) 2.6

Rigidity of employment index (0-100) 51 Strength of investor protection index (0-10) 5.7 Cost (% of estate) 42

Firing cost (weeks of salary) 189 Recovery rate (cents on the dollar) 8.5

Paying taxes (rank)

160

Payments (number per year) 28

Time (hours per year) 399

Total tax rate (% of prot) 233.5

COUNTRY TABLES

133

SINGAPORE

East Asia & Pacic GNI per capita (US$) 32,470

Ease of doing business (rank) 1 High income Population (m) 4.6

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 4 Procedures (number) 3 Documents to export (number) 4

Time (days) 4 Time (days) 9 Time to export (days) 5

Cost (% of income per capita) 0.7 Cost (% of property value) 2.8 Cost to export (US$ per container) 456

Minimum capital (% of income per capita) 0.0 Documents to import (number) 4

Getting credit (rank)

5 Time to import (days) 3

Dealing with construction permits (rank)

2 Strength of legal rights index (0-10) 10 Cost to import (US$ per container) 439

Procedures (number) 11 Depth of credit information index (0-6) 4

Time (days) 38 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 21.2 Private bureau coverage (% of adults) 48.3 Procedures (number) 21

Time (days) 150

Employing workers (rank)

Protecting investors (rank)

2 Cost (% of claim) 25.8

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 10

Rigidity of hours index (0-100) 0 Extent of director liability index (0-10) 9

Closing a business (rank)

Diculty of ring index (0-100) 0 Ease of shareholder suits index (0-10) 9 Time (years) 0.8

Rigidity of employment index (0-100) 0 Strength of investor protection index (0-10) 9.3 Cost (% of estate) 1

Firing cost (weeks of salary) 4 Recovery rate (cents on the dollar) 91.3

Paying taxes (rank)

Payments (number per year) 5

Time (hours per year) 84

Total tax rate (% of prot) 27.9

SLOVAKIA

OECD: High Income GNI per capita (US$) 11,730

Ease of doing business (rank) 36 High income Population (m) 5.4

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

116

Procedures (number) 6 Procedures (number) 3 Documents to export (number) 6

Time (days) 16 Time (days) 17 Time to export (days) 25

Cost (% of income per capita) 3.3 Cost (% of property value) 0.1 Cost to export (US$ per container) 1,445

Minimum capital (% of income per capita) 30.4 Documents to import (number) 8

Getting credit (rank)

12 Time to import (days) 25

Dealing with construction permits (rank)

53 Strength of legal rights index (0-10) 9 Cost to import (US$ per container) 1,445

Procedures (number) 13 Depth of credit information index (0-6) 4

Time (days) 287 Public registry coverage (% of adults) 1.4

Enforcing contracts (rank)

Cost (% of income per capita) 13.1 Private bureau coverage (% of adults) 39.9 Procedures (number) 30

Time (days) 565

Employing workers (rank)

Protecting investors (rank)

104 Cost (% of claim) 25.7

Diculty of hiring index (0-100) 17 Extent of disclosure index (0-10) 3

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 4

Closing a business (rank)

Diculty of ring index (0-100) 30 Ease of shareholder suits index (0-10) 7 Time (years) 4.0

Rigidity of employment index (0-100) 36 Strength of investor protection index (0-10) 4.7 Cost (% of estate) 18

Firing cost (weeks of salary) 13 Recovery rate (cents on the dollar) 45.9

Paying taxes (rank)

126

Payments (number per year) 31

Time (hours per year) 325

Total tax rate (% of prot) 47.4

SLOVENIA

Eastern Europe & Central Asia GNI per capita (US$) 20,960

Ease of doing business (rank) 54 High income Population (m) 2.0

Starting a business (rank)

Registering property (rank)

104

Trading across borders (rank)

Procedures (number) 5 Procedures (number) 6 Documents to export (number) 6

Time (days) 19 Time (days) 391 Time to export (days) 20

Cost (% of income per capita) 0.1 Cost (% of property value) 2.0 Cost to export (US$ per container) 1,075

Minimum capital (% of income per capita) 46.8 Documents to import (number) 8

Getting credit (rank)

84 Time to import (days) 21

Dealing with construction permits (rank)

69 Strength of legal rights index (0-10) 6 Cost to import (US$ per container) 1,130

Procedures (number) 15 Depth of credit information index (0-6) 2

Time (days) 208 Public registry coverage (% of adults) 2.7

Enforcing contracts (rank)

Cost (% of income per capita) 112.2 Private bureau coverage (% of adults) 0.0 Procedures (number) 32

Time (days) 1,350

Employing workers (rank)

158

Protecting investors (rank)

18 Cost (% of claim) 18.6

Diculty of hiring index (0-100) 78 Extent of disclosure index (0-10) 3

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 9

Closing a business (rank)

Diculty of ring index (0-100) 40 Ease of shareholder suits index (0-10) 8 Time (years) 2.0

Rigidity of employment index (0-100) 59 Strength of investor protection index (0-10) 6.7 Cost (% of estate) 8

Firing cost (weeks of salary) 37 Recovery rate (cents on the dollar) 45.5

Paying taxes (rank)

Payments (number per year) 22

Time (hours per year) 260

Total tax rate (% of prot) 36.7

134

DOING BUSINESS 2009

SOLOMON ISLANDS

East Asia & Pacic GNI per capita (US$) 730

Ease of doing business (rank) 89 Low income Population (m) 0.5

Starting a business (rank)

Registering property (rank)

169

Trading across borders (rank)

Procedures (number) 7 Procedures (number) 10 Documents to export (number) 7

Time (days) 57 Time (days) 297 Time to export (days) 24

Cost (% of income per capita) 53.6 Cost (% of property value) 4.8 Cost to export (US$ per container) 1,011

Minimum capital (% of income per capita) 0.0 Documents to import (number) 4

Getting credit (rank)

145 Time to import (days) 21

Dealing with construction permits (rank)

35 Strength of legal rights index (0-10) 4 Cost to import (US$ per container) 1,194

Procedures (number) 12 Depth of credit information index (0-6) 0

Time (days) 62 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

108

Cost (% of income per capita) 471.1 Private bureau coverage (% of adults) 0.0 Procedures (number) 37

Time (days) 455

Employing workers (rank)

Protecting investors (rank)

53 Cost (% of claim) 78.9

Diculty of hiring index (0-100) 11 Extent of disclosure index (0-10) 3

Rigidity of hours index (0-100) 0 Extent of director liability index (0-10) 7

Closing a business (rank)

105

Diculty of ring index (0-100) 20 Ease of shareholder suits index (0-10) 7 Time (years) 1.0

Rigidity of employment index (0-100) 10 Strength of investor protection index (0-10) 5.7 Cost (% of estate) 38

Firing cost (weeks of salary) 44 Recovery rate (cents on the dollar) 23.6

Paying taxes (rank)

Payments (number per year) 33

Time (hours per year) 80

Total tax rate (% of prot) 36.3

SOUTH AFRICA

Sub-Saharan Africa GNI per capita (US$) 5,760

Ease of doing business (rank) 32 Upper middle income Population (m) 47.6

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

147

Procedures (number) 6 Procedures (number) 6 Documents to export (number) 8

Time (days) 22 Time (days) 24 Time to export (days) 30

Cost (% of income per capita) 6.0 Cost (% of property value) 8.8 Cost to export (US$ per container) 1,445

Minimum capital (% of income per capita) 0.0 Documents to import (number) 9

Getting credit (rank)

2 Time to import (days) 35

Dealing with construction permits (rank)

48 Strength of legal rights index (0-10) 9 Cost to import (US$ per container) 1,721

Procedures (number) 17 Depth of credit information index (0-6) 6

Time (days) 174 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 27.5 Private bureau coverage (% of adults) 64.8 Procedures (number) 30

Time (days) 600

Employing workers (rank)

102

Protecting investors (rank)

9 Cost (% of claim) 33.2

Diculty of hiring index (0-100) 56 Extent of disclosure index (0-10) 8

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 8

Closing a business (rank)

Diculty of ring index (0-100) 30 Ease of shareholder suits index (0-10) 8 Time (years) 2.0

Rigidity of employment index (0-100) 42 Strength of investor protection index (0-10) 8.0 Cost (% of estate) 18

Firing cost (weeks of salary) 24 Recovery rate (cents on the dollar) 32.2

Paying taxes (rank)

Payments (number per year) 9

Time (hours per year) 200

Total tax rate (% of prot) 34.2

SPAIN

OECD: High Income GNI per capita (US$) 29,450

Ease of doing business (rank) 49 High income Population (m) 44.9

Starting a business (rank)

140

Registering property (rank)

Trading across borders (rank)

Procedures (number) 10 Procedures (number) 4 Documents to export (number) 6

Time (days) 47 Time (days) 18 Time to export (days) 9

Cost (% of income per capita) 14.9 Cost (% of property value) 7.2 Cost to export (US$ per container) 1,121

Minimum capital (% of income per capita) 13.1 Documents to import (number) 8

Getting credit (rank)

43 Time to import (days) 10

Dealing with construction permits (rank)

51 Strength of legal rights index (0-10) 6 Cost to import (US$ per container) 1,121

Procedures (number) 11 Depth of credit information index (0-6) 5

Time (days) 233 Public registry coverage (% of adults) 45.8

Enforcing contracts (rank)

Cost (% of income per capita) 62.3 Private bureau coverage (% of adults) 8.1 Procedures (number) 39

Time (days) 515

Employing workers (rank)

160

Protecting investors (rank)

88 Cost (% of claim) 17.2

Diculty of hiring index (0-100) 78 Extent of disclosure index (0-10) 5

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 6

Closing a business (rank)

Diculty of ring index (0-100) 30 Ease of shareholder suits index (0-10) 4 Time (years) 1.0

Rigidity of employment index (0-100) 56 Strength of investor protection index (0-10) 5.0 Cost (% of estate) 15

Firing cost (weeks of salary) 56 Recovery rate (cents on the dollar) 73.2

Paying taxes (rank)

Payments (number per year) 8

Time (hours per year) 234

Total tax rate (% of prot) 60.2

COUNTRY TABLES

135

SRI LANKA

South Asia GNI per capita (US$) 1,540

Ease of doing business (rank) 102 Lower middle income Population (m) 19.9

Starting a business (rank)

Registering property (rank)

141

Trading across borders (rank)

Procedures (number) 4 Procedures (number) 8 Documents to export (number) 8

Time (days) 38 Time (days) 83 Time to export (days) 21

Cost (% of income per capita) 7.1 Cost (% of property value) 5.1 Cost to export (US$ per container) 865

Minimum capital (% of income per capita) 0.0 Documents to import (number) 6

Getting credit (rank)

68 Time to import (days) 20

Dealing with construction permits (rank)

161 Strength of legal rights index (0-10) 4 Cost to import (US$ per container) 895

Procedures (number) 21 Depth of credit information index (0-6) 5

Time (days) 214 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

135

Cost (% of income per capita) 1,486.5 Private bureau coverage (% of adults) 8.7 Procedures (number) 40

Time (days) 1,318

Employing workers (rank)

110

Protecting investors (rank)

70 Cost (% of claim) 22.8

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 4

Rigidity of hours index (0-100) 20 Extent of director liability index (0-10) 5

Closing a business (rank)

Diculty of ring index (0-100) 60 Ease of shareholder suits index (0-10) 7 Time (years) 1.7

Rigidity of employment index (0-100) 27 Strength of investor protection index (0-10) 5.3 Cost (% of estate) 5

Firing cost (weeks of salary) 169 Recovery rate (cents on the dollar) 43.4

Paying taxes (rank)

164

Payments (number per year) 62

Time (hours per year) 256

Total tax rate (% of prot) 63.7

ST. KITTS AND NEVIS

Latin America & Caribbean GNI per capita (US$) 9,630

Ease of doing business (rank) 67 Upper middle income Population (m) 0.0

Starting a business (rank)

Registering property (rank)

146

Trading across borders (rank)

Procedures (number) 8 Procedures (number) 6 Documents to export (number) 6

Time (days) 45 Time (days) 81 Time to export (days) 12

Cost (% of income per capita) 12.5 Cost (% of property value) 13.3 Cost to export (US$ per container) 850

Minimum capital (% of income per capita) 0.0 Documents to import (number) 6

Getting credit (rank)

84 Time to import (days) 14

Dealing with construction permits (rank)

6 Strength of legal rights index (0-10) 8 Cost to import (US$ per container) 938

Procedures (number) 14 Depth of credit information index (0-6) 0

Time (days) 67 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

114

Cost (% of income per capita) 5.1 Private bureau coverage (% of adults) 0.0 Procedures (number) 47

Time (days) 578

Employing workers (rank)

Protecting investors (rank)

24 Cost (% of claim) 20.5

Diculty of hiring index (0-100) 11 Extent of disclosure index (0-10) 4

Rigidity of hours index (0-100) 20 Extent of director liability index (0-10) 8

Closing a business (rank)

181

Diculty of ring index (0-100) 20 Ease of shareholder suits index (0-10) 7 Time (years)

NO PRACTICE

Rigidity of employment index (0-100) 17 Strength of investor protection index (0-10) 6.3 Cost (% of estate)

NO PRACTICE

Firing cost (weeks of salary) 13 Recovery rate (cents on the dollar) 0.0

Paying taxes (rank)

Payments (number per year) 24

Time (hours per year) 172

Total tax rate (% of prot) 52.7

ST. LUCIA

Latin America & Caribbean GNI per capita (US$) 5,530

Ease of doing business (rank) 34 Upper middle income Population (m) 0.2

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 6 Procedures (number) 6 Documents to export (number) 5

Time (days) 20 Time (days) 16 Time to export (days) 15

Cost (% of income per capita) 22.6 Cost (% of property value) 7.4 Cost to export (US$ per container) 1,425

Minimum capital (% of income per capita) 0.0 Documents to import (number) 8

Getting credit (rank)

84 Time to import (days) 18

Dealing with construction permits (rank)

13 Strength of legal rights index (0-10) 8 Cost to import (US$ per container) 1,470

Procedures (number) 9 Depth of credit information index (0-6) 0

Time (days) 139 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

161

Cost (% of income per capita) 30.3 Private bureau coverage (% of adults) 0.0 Procedures (number) 47

Time (days) 635

Employing workers (rank)

Protecting investors (rank)

24 Cost (% of claim) 37.3

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 4

Rigidity of hours index (0-100) 20 Extent of director liability index (0-10) 8

Closing a business (rank)

Diculty of ring index (0-100) 0 Ease of shareholder suits index (0-10) 7 Time (years) 2.0

Rigidity of employment index (0-100) 7 Strength of investor protection index (0-10) 6.3 Cost (% of estate) 9

Firing cost (weeks of salary) 56 Recovery rate (cents on the dollar) 42.9

Paying taxes (rank)

Payments (number per year) 32

Time (hours per year) 61

Total tax rate (% of prot) 34.0

136

DOING BUSINESS 2009

ST. VINCENT AND THE GRENADINES

Latin America & Caribbean GNI per capita (US$) 4,210

Ease of doing business (rank) 66 Upper middle income Population (m) 0.1

Starting a business (rank)

Registering property (rank)

129

Trading across borders (rank)

Procedures (number) 8 Procedures (number) 7 Documents to export (number) 6

Time (days) 12 Time (days) 38 Time to export (days) 12

Cost (% of income per capita) 26.8 Cost (% of property value) 11.9 Cost to export (US$ per container) 1,770

Minimum capital (% of income per capita) 0.0 Documents to import (number) 6

Getting credit (rank)

84 Time to import (days) 13

Dealing with construction permits (rank)

1 Strength of legal rights index (0-10) 8 Cost to import (US$ per container) 1,769

Procedures (number) 11 Depth of credit information index (0-6) 0

Time (days) 74 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

109

Cost (% of income per capita) 8.4 Private bureau coverage (% of adults) 0.0 Procedures (number) 45

Time (days) 394

Employing workers (rank)

Protecting investors (rank)

24 Cost (% of claim) 30.3

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 4

Rigidity of hours index (0-100) 20 Extent of director liability index (0-10) 8

Closing a business (rank)

181

Diculty of ring index (0-100) 20 Ease of shareholder suits index (0-10) 7 Time (years)

NO PRACTICE

Rigidity of employment index (0-100) 13 Strength of investor protection index (0-10) 6.3 Cost (% of estate)

NO PRACTICE

Firing cost (weeks of salary) 54 Recovery rate (cents on the dollar) 0.0

Paying taxes (rank)

Payments (number per year) 36

Time (hours per year) 117

Total tax rate (% of prot) 42.6

SUDAN

Sub-Saharan Africa GNI per capita (US$) 960

Ease of doing business (rank) 147 Lower middle income Population (m) 38.6

Starting a business (rank)

107

Registering property (rank)

Trading across borders (rank)

139

Procedures (number) 10 Procedures (number) 6 Documents to export (number) 6

Time (days) 39 Time (days) 9 Time to export (days) 35

Cost (% of income per capita) 50.8 Cost (% of property value) 3.1 Cost to export (US$ per container) 2,050

Minimum capital (% of income per capita) 0.0 Documents to import (number) 6

Getting credit (rank)

131 Time to import (days) 49

Dealing with construction permits (rank)

135 Strength of legal rights index (0-10) 5 Cost to import (US$ per container) 2,900

Procedures (number) 19 Depth of credit information index (0-6) 0

Time (days) 271 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

143

Cost (% of income per capita) 240.3 Private bureau coverage (% of adults) 0.0 Procedures (number) 53

Time (days) 810

Employing workers (rank)

144

Protecting investors (rank)

150 Cost (% of claim) 19.8

Diculty of hiring index (0-100) 39 Extent of disclosure index (0-10) 0

Rigidity of hours index (0-100) 20 Extent of director liability index (0-10) 6

Closing a business (rank)

181

Diculty of ring index (0-100) 50 Ease of shareholder suits index (0-10) 4 Time (years)

NO PRACTICE

Rigidity of employment index (0-100) 36 Strength of investor protection index (0-10) 3.3 Cost (% of estate)

NO PRACTICE

Firing cost (weeks of salary) 118 Recovery rate (cents on the dollar) 0.0

Paying taxes (rank)

Payments (number per year) 42

Time (hours per year) 180

Total tax rate (% of prot) 31.6

SURINAME

Latin America & Caribbean GNI per capita (US$) 4,730

Ease of doing business (rank) 146 Upper middle income Population (m) 0.5

Starting a business (rank)

170

Registering property (rank)

136

Trading across borders (rank)

Procedures (number) 13 Procedures (number) 4 Documents to export (number) 8

Time (days) 694 Time (days) 193 Time to export (days) 25

Cost (% of income per capita) 125.2 Cost (% of property value) 13.9 Cost to export (US$ per container) 975

Minimum capital (% of income per capita) 0.8 Documents to import (number) 7

Getting credit (rank)

131 Time to import (days) 25

Dealing with construction permits (rank)

95 Strength of legal rights index (0-10) 5 Cost to import (US$ per container) 885

Procedures (number) 14 Depth of credit information index (0-6) 0

Time (days) 431 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

177

Cost (% of income per capita) 105.7 Private bureau coverage (% of adults) 0.0 Procedures (number) 44

Time (days) 1,715

Employing workers (rank)

Protecting investors (rank)

178 Cost (% of claim) 37.1

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 1

Rigidity of hours index (0-100) 20 Extent of director liability index (0-10) 0

Closing a business (rank)

147

Diculty of ring index (0-100) 50 Ease of shareholder suits index (0-10) 5 Time (years) 5.0

Rigidity of employment index (0-100) 23 Strength of investor protection index (0-10) 2.0 Cost (% of estate) 30

Firing cost (weeks of salary) 26 Recovery rate (cents on the dollar) 8.1

Paying taxes (rank)

Payments (number per year) 17

Time (hours per year) 199

Total tax rate (% of prot) 27.9

COUNTRY TABLES

137

SWAZILAND

Sub-Saharan Africa GNI per capita (US$) 2,580

Ease of doing business (rank) 108 Lower middle income Population (m) 1.1

Starting a business (rank)

153

Registering property (rank)

153

Trading across borders (rank)

154

Procedures (number) 13 Procedures (number) 11 Documents to export (number) 9

Time (days) 61 Time (days) 46 Time to export (days) 21

Cost (% of income per capita) 35.1 Cost (% of property value) 7.1 Cost to export (US$ per container) 2,184

Minimum capital (% of income per capita) 0.6 Documents to import (number) 11

Getting credit (rank)

43 Time to import (days) 33

Dealing with construction permits (rank)

21 Strength of legal rights index (0-10) 6 Cost to import (US$ per container) 2,249

Procedures (number) 13 Depth of credit information index (0-6) 5

Time (days) 93 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

129

Cost (% of income per capita) 94.9 Private bureau coverage (% of adults) 43.5 Procedures (number) 40

Time (days) 972

Employing workers (rank)

Protecting investors (rank)

178 Cost (% of claim) 23.1

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 0

Rigidity of hours index (0-100) 20 Extent of director liability index (0-10) 1

Closing a business (rank)

Diculty of ring index (0-100) 20 Ease of shareholder suits index (0-10) 5 Time (years) 2.0

Rigidity of employment index (0-100) 13 Strength of investor protection index (0-10) 2.0 Cost (% of estate) 15

Firing cost (weeks of salary) 53 Recovery rate (cents on the dollar) 34.9

Paying taxes (rank)

Payments (number per year) 33

Time (hours per year) 104

Total tax rate (% of prot) 36.6

SWEDEN

OECD: High Income GNI per capita (US$) 46,060

Ease of doing business (rank) 17 High income Population (m) 9.1

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 3 Procedures (number) 1 Documents to export (number) 4

Time (days) 15 Time (days) 2 Time to export (days) 8

Cost (% of income per capita) 0.6 Cost (% of property value) 3.0 Cost to export (US$ per container) 697

Minimum capital (% of income per capita) 30.3 Documents to import (number) 3

Getting credit (rank)

68 Time to import (days) 6

Dealing with construction permits (rank)

17 Strength of legal rights index (0-10) 5 Cost to import (US$ per container) 735

Procedures (number) 8 Depth of credit information index (0-6) 4

Time (days) 116 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 103.5 Private bureau coverage (% of adults) 100.0 Procedures (number) 30

Time (days) 508

Employing workers (rank)

114

Protecting investors (rank)

53 Cost (% of claim) 31.3

Diculty of hiring index (0-100) 33 Extent of disclosure index (0-10) 6

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 4

Closing a business (rank)

Diculty of ring index (0-100) 40 Ease of shareholder suits index (0-10) 7 Time (years) 2.0

Rigidity of employment index (0-100) 44 Strength of investor protection index (0-10) 5.7 Cost (% of estate) 9

Firing cost (weeks of salary) 26 Recovery rate (cents on the dollar) 75.1

Paying taxes (rank)

Payments (number per year) 2

Time (hours per year) 122

Total tax rate (% of prot) 54.5

SWITZERLAND

OECD: High Income GNI per capita (US$) 59,880

Ease of doing business (rank) 21 High income Population (m) 7.6

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 6 Procedures (number) 4 Documents to export (number) 4

Time (days) 20 Time (days) 16 Time to export (days) 8

Cost (% of income per capita) 2.1 Cost (% of property value) 0.4 Cost to export (US$ per container) 1,537

Minimum capital (% of income per capita) 27.6 Documents to import (number) 5

Getting credit (rank)

12 Time to import (days) 9

Dealing with construction permits (rank)

32 Strength of legal rights index (0-10) 8 Cost to import (US$ per container) 1,505

Procedures (number) 14 Depth of credit information index (0-6) 5

Time (days) 154 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 52.1 Private bureau coverage (% of adults) 22.5 Procedures (number) 32

Time (days) 417

Employing workers (rank)

Protecting investors (rank)

164 Cost (% of claim) 24.0

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 0

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 5

Closing a business (rank)

Diculty of ring index (0-100) 10 Ease of shareholder suits index (0-10) 4 Time (years) 3.0

Rigidity of employment index (0-100) 17 Strength of investor protection index (0-10) 3.0 Cost (% of estate) 4

Firing cost (weeks of salary) 13 Recovery rate (cents on the dollar) 46.8

Paying taxes (rank)

Payments (number per year) 24

Time (hours per year) 63

Total tax rate (% of prot) 28.9

138

DOING BUSINESS 2009

SYRIA

Middle East & North Africa GNI per capita (US$) 1,760

Ease of doing business (rank) 137 Lower middle income Population (m) 19.9

Starting a business (rank)

124

Registering property (rank)

Trading across borders (rank)

111

Procedures (number) 8 Procedures (number) 4 Documents to export (number) 8

Time (days) 17 Time (days) 19 Time to export (days) 15

Cost (% of income per capita) 18.2 Cost (% of property value) 28.0 Cost to export (US$ per container) 1,190

Minimum capital (% of income per capita) 4,353.8 Documents to import (number) 9

Getting credit (rank)

178 Time to import (days) 21

Dealing with construction permits (rank)

132 Strength of legal rights index (0-10) 1 Cost to import (US$ per container) 1,625

Procedures (number) 26 Depth of credit information index (0-6) 0

Time (days) 128 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

174

Cost (% of income per capita) 697.0 Private bureau coverage (% of adults) 0.0 Procedures (number) 55

Time (days) 872

Employing workers (rank)

122

Protecting investors (rank)

113 Cost (% of claim) 29.3

Diculty of hiring index (0-100) 11 Extent of disclosure index (0-10) 6

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 5

Closing a business (rank)

Diculty of ring index (0-100) 50 Ease of shareholder suits index (0-10) 2 Time (years) 4.1

Rigidity of employment index (0-100) 34 Strength of investor protection index (0-10) 4.3 Cost (% of estate) 9

Firing cost (weeks of salary) 80 Recovery rate (cents on the dollar) 29.5

Paying taxes (rank)

Payments (number per year) 20

Time (hours per year) 336

Total tax rate (% of prot) 43.5

TAIWAN, CHINA

East Asia & Pacic GNI per capita (US$) 17,930

Ease of doing business (rank) 61 High income Population (m) 22.9

Starting a business (rank)

119

Registering property (rank)

Trading across borders (rank)

Procedures (number) 8 Procedures (number) 3 Documents to export (number) 7

Time (days) 42 Time (days) 5 Time to export (days) 13

Cost (% of income per capita) 4.1 Cost (% of property value) 6.2 Cost to export (US$ per container) 757

Minimum capital (% of income per capita) 177.4 Documents to import (number) 7

Getting credit (rank)

68 Time to import (days) 12

Dealing with construction permits (rank)

127 Strength of legal rights index (0-10) 4 Cost to import (US$ per container) 769

Procedures (number) 29 Depth of credit information index (0-6) 5

Time (days) 193 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 123.6 Private bureau coverage (% of adults) 62.7 Procedures (number) 47

Time (days) 510

Employing workers (rank)

159

Protecting investors (rank)

70 Cost (% of claim) 17.7

Diculty of hiring index (0-100) 78 Extent of disclosure index (0-10) 7

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 4

Closing a business (rank)

Diculty of ring index (0-100) 40 Ease of shareholder suits index (0-10) 5 Time (years) 1.9

Rigidity of employment index (0-100) 53 Strength of investor protection index (0-10) 5.3 Cost (% of estate) 4

Firing cost (weeks of salary) 91 Recovery rate (cents on the dollar) 80.9

Paying taxes (rank)

100

Payments (number per year) 23

Time (hours per year) 340

Total tax rate (% of prot) 40.4

TAJIKISTAN

Eastern Europe & Central Asia GNI per capita (US$) 460

Ease of doing business (rank) 159 Low income Population (m) 6.7

Starting a business (rank)

168

Registering property (rank)

Trading across borders (rank)

177

Procedures (number) 13 Procedures (number) 6 Documents to export (number) 10

Time (days) 49 Time (days) 37 Time to export (days) 82

Cost (% of income per capita) 27.6 Cost (% of property value) 1.8 Cost to export (US$ per container) 3,150

Minimum capital (% of income per capita) 216.8 Documents to import (number) 10

Getting credit (rank)

172 Time to import (days) 83

Dealing with construction permits (rank)

178 Strength of legal rights index (0-10) 2 Cost to import (US$ per container) 4,550

Procedures (number) 32 Depth of credit information index (0-6) 0

Time (days) 351 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 1,420.7 Private bureau coverage (% of adults) 0.0 Procedures (number) 34

Time (days) 295

Employing workers (rank)

128

Protecting investors (rank)

150 Cost (% of claim) 20.5

Diculty of hiring index (0-100) 33 Extent of disclosure index (0-10) 4

Rigidity of hours index (0-100) 80 Extent of director liability index (0-10) 1

Closing a business (rank)

Diculty of ring index (0-100) 40 Ease of shareholder suits index (0-10) 5 Time (years) 3.0

Rigidity of employment index (0-100) 51 Strength of investor protection index (0-10) 3.3 Cost (% of estate) 9

Firing cost (weeks of salary) 22 Recovery rate (cents on the dollar) 25.4

Paying taxes (rank)

159

Payments (number per year) 54

Time (hours per year) 224

Total tax rate (% of prot) 85.5

COUNTRY TABLES

139

TANZANIA

Sub-Saharan Africa GNI per capita (US$) 400

Ease of doing business (rank) 127 Low income Population (m) 40.4

Starting a business (rank)

109

Registering property (rank)

142

Trading across borders (rank)

103

Procedures (number) 12 Procedures (number) 9 Documents to export (number) 5

Time (days) 29 Time (days) 73 Time to export (days) 24

Cost (% of income per capita) 41.5 Cost (% of property value) 4.4 Cost to export (US$ per container) 1,262

Minimum capital (% of income per capita) 0.0 Documents to import (number) 7

Getting credit (rank)

84 Time to import (days) 31

Dealing with construction permits (rank)

172 Strength of legal rights index (0-10) 8 Cost to import (US$ per container) 1,475

Procedures (number) 21 Depth of credit information index (0-6) 0

Time (days) 308 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 2,087.0 Private bureau coverage (% of adults) 0.0 Procedures (number) 38

Time (days) 462

Employing workers (rank)

140

Protecting investors (rank)

88 Cost (% of claim) 14.3

Diculty of hiring index (0-100) 100 Extent of disclosure index (0-10) 3

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 4

Closing a business (rank)

111

Diculty of ring index (0-100) 50 Ease of shareholder suits index (0-10) 8 Time (years) 3.0

Rigidity of employment index (0-100) 63 Strength of investor protection index (0-10) 5.0 Cost (% of estate) 22

Firing cost (weeks of salary) 18 Recovery rate (cents on the dollar) 21.3

Paying taxes (rank)

109

Payments (number per year) 48

Time (hours per year) 172

Total tax rate (% of prot) 45.1

THAILAND

East Asia & Pacic GNI per capita (US$) 3,400

Ease of doing business (rank) 13 Lower middle income Population (m) 63.8

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 8 Procedures (number) 2 Documents to export (number) 4

Time (days) 33 Time (days) 2 Time to export (days) 14

Cost (% of income per capita) 4.9 Cost (% of property value) 1.1 Cost to export (US$ per container) 625

Minimum capital (% of income per capita) 0.0 Documents to import (number) 3

Getting credit (rank)

68 Time to import (days) 13

Dealing with construction permits (rank)

12 Strength of legal rights index (0-10) 4 Cost to import (US$ per container) 795

Procedures (number) 11 Depth of credit information index (0-6) 5

Time (days) 156 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 9.4 Private bureau coverage (% of adults) 31.8 Procedures (number) 35

Time (days) 479

Employing workers (rank)

Protecting investors (rank)

11 Cost (% of claim) 14.3

Diculty of hiring index (0-100) 33 Extent of disclosure index (0-10) 10

Rigidity of hours index (0-100) 20 Extent of director liability index (0-10) 7

Closing a business (rank)

Diculty of ring index (0-100) 0 Ease of shareholder suits index (0-10) 6 Time (years) 2.7

Rigidity of employment index (0-100) 18 Strength of investor protection index (0-10) 7.7 Cost (% of estate) 36

Firing cost (weeks of salary) 54 Recovery rate (cents on the dollar) 42.4

Paying taxes (rank)

Payments (number per year) 23

Time (hours per year) 264

Total tax rate (% of prot) 37.8

TIMOR-LESTE

East Asia & Pacic GNI per capita (US$) 1,510

Ease of doing business (rank) 170 Lower middle income Population (m) 1.1

Starting a business (rank)

150

Registering property (rank)

177

Trading across borders (rank)

Procedures (number) 10 Procedures (number)

NO PRACTICE

Documents to export (number) 6

Time (days) 83 Time (days)

NO PRACTICE

Time to export (days) 25

Cost (% of income per capita) 6.6 Cost (% of property value)

NO PRACTICE

Cost to export (US$ per container) 1,010

Minimum capital (% of income per capita) 331.1 Documents to import (number) 7

Getting credit (rank)

178 Time to import (days) 26

Dealing with construction permits (rank)

100 Strength of legal rights index (0-10) 1 Cost to import (US$ per container) 1,015

Procedures (number) 22 Depth of credit information index (0-6) 0

Time (days) 208 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

181

Cost (% of income per capita) 62.9 Private bureau coverage (% of adults) 0.0 Procedures (number) 51

Time (days) 1,800

Employing workers (rank)

Protecting investors (rank)

126 Cost (% of claim) 163.2

Diculty of hiring index (0-100) 33 Extent of disclosure index (0-10) 3

Rigidity of hours index (0-100) 20 Extent of director liability index (0-10) 4

Closing a business (rank)

181

Diculty of ring index (0-100) 50 Ease of shareholder suits index (0-10) 5 Time (years)

NO PRACTICE

Rigidity of employment index (0-100) 34 Strength of investor protection index (0-10) 4.0 Cost (% of estate)

NO PRACTICE

Firing cost (weeks of salary) 17 Recovery rate (cents on the dollar) 0.0

Paying taxes (rank)

Payments (number per year) 15

Time (hours per year) 640

Total tax rate (% of prot) 28.3

140

DOING BUSINESS 2009

TOGO

Sub-Saharan Africa GNI per capita (US$) 360

Ease of doing business (rank) 163 Low income Population (m) 6.6

Starting a business (rank)

179

Registering property (rank)

155

Trading across borders (rank)

Procedures (number) 13 Procedures (number) 5 Documents to export (number) 6

Time (days) 53 Time (days) 295 Time to export (days) 24

Cost (% of income per capita) 251.3 Cost (% of property value) 13.4 Cost to export (US$ per container) 940

Minimum capital (% of income per capita) 559.9 Documents to import (number) 8

Getting credit (rank)

145 Time to import (days) 29

Dealing with construction permits (rank)

145 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 963

Procedures (number) 15 Depth of credit information index (0-6) 1

Time (days) 277 Public registry coverage (% of adults) 2.6

Enforcing contracts (rank)

151

Cost (% of income per capita) 1,400.1 Private bureau coverage (% of adults) 0.0 Procedures (number) 41

Time (days) 588

Employing workers (rank)

155

Protecting investors (rank)

142 Cost (% of claim) 47.5

Diculty of hiring index (0-100) 72 Extent of disclosure index (0-10) 6

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 1

Closing a business (rank)

Diculty of ring index (0-100) 40 Ease of shareholder suits index (0-10) 4 Time (years) 3.0

Rigidity of employment index (0-100) 57 Strength of investor protection index (0-10) 3.7 Cost (% of estate) 15

Firing cost (weeks of salary) 36 Recovery rate (cents on the dollar) 26.6

Paying taxes (rank)

147

Payments (number per year) 53

Time (hours per year) 270

Total tax rate (% of prot) 48.2

TONGA

East Asia & Pacic GNI per capita (US$) 2,320

Ease of doing business (rank) 43 Lower middle income Population (m) 0.1

Starting a business (rank)

Registering property (rank)

113

Trading across borders (rank)

Procedures (number) 4 Procedures (number) 4 Documents to export (number) 7

Time (days) 25 Time (days) 108 Time to export (days) 19

Cost (% of income per capita) 9.6 Cost (% of property value) 10.2 Cost to export (US$ per container) 650

Minimum capital (% of income per capita) 0.0 Documents to import (number) 6

Getting credit (rank)

109 Time to import (days) 25

Dealing with construction permits (rank)

31 Strength of legal rights index (0-10) 7 Cost to import (US$ per container) 725

Procedures (number) 11 Depth of credit information index (0-6) 0

Time (days) 76 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 371.6 Private bureau coverage (% of adults) 0.0 Procedures (number) 37

Time (days) 350

Employing workers (rank)

Protecting investors (rank)

104 Cost (% of claim) 30.5

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 3

Rigidity of hours index (0-100) 20 Extent of director liability index (0-10) 3

Closing a business (rank)

101

Diculty of ring index (0-100) 0 Ease of shareholder suits index (0-10) 8 Time (years) 2.7

Rigidity of employment index (0-100) 7 Strength of investor protection index (0-10) 4.7 Cost (% of estate) 22

Firing cost (weeks of salary) 0 Recovery rate (cents on the dollar) 25.2

Paying taxes (rank)

Payments (number per year) 23

Time (hours per year) 164

Total tax rate (% of prot) 27.5

TRINIDAD AND TOBAGO

Latin America & Caribbean GNI per capita (US$) 14,100

Ease of doing business (rank) 80 High income Population (m) 1.3

Starting a business (rank)

Registering property (rank)

164

Trading across borders (rank)

Procedures (number) 9 Procedures (number) 8 Documents to export (number) 5

Time (days) 43 Time (days) 162 Time to export (days) 14

Cost (% of income per capita) 0.9 Cost (% of property value) 7.0 Cost to export (US$ per container) 866

Minimum capital (% of income per capita) 0.0 Documents to import (number) 6

Getting credit (rank)

28 Time to import (days) 26

Dealing with construction permits (rank)

84 Strength of legal rights index (0-10) 8 Cost to import (US$ per container) 1,100

Procedures (number) 20 Depth of credit information index (0-6) 4

Time (days) 261 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

167

Cost (% of income per capita) 5.5 Private bureau coverage (% of adults) 37.6 Procedures (number) 42

Time (days) 1,340

Employing workers (rank)

Protecting investors (rank)

18 Cost (% of claim) 33.5

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 4

Rigidity of hours index (0-100) 0 Extent of director liability index (0-10) 9

Closing a business (rank)

181

Diculty of ring index (0-100) 20 Ease of shareholder suits index (0-10) 7 Time (years)

NO PRACTICE

Rigidity of employment index (0-100) 7 Strength of investor protection index (0-10) 6.7 Cost (% of estate)

NO PRACTICE

Firing cost (weeks of salary) 67 Recovery rate (cents on the dollar) 0.0

Paying taxes (rank)

Payments (number per year) 40

Time (hours per year) 114

Total tax rate (% of prot) 33.1

COUNTRY TABLES

141

TUNISIA

Middle East & North Africa GNI per capita (US$) 3,200

Ease of doing business (rank) 73 Lower middle income Population (m) 10.2

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 10 Procedures (number) 4 Documents to export (number) 5

Time (days) 11 Time (days) 39 Time to export (days) 17

Cost (% of income per capita) 7.9 Cost (% of property value) 6.1 Cost to export (US$ per container) 733

Minimum capital (% of income per capita) 0.0 Documents to import (number) 7

Getting credit (rank)

84 Time to import (days) 23

Dealing with construction permits (rank)

101 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 858

Procedures (number) 20 Depth of credit information index (0-6) 5

Time (days) 84 Public registry coverage (% of adults) 14.9

Enforcing contracts (rank)

Cost (% of income per capita) 1,017.8 Private bureau coverage (% of adults) 0.0 Procedures (number) 39

Time (days) 565

Employing workers (rank)

113

Protecting investors (rank)

142 Cost (% of claim) 21.8

Diculty of hiring index (0-100) 28 Extent of disclosure index (0-10) 0

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 5

Closing a business (rank)

Diculty of ring index (0-100) 80 Ease of shareholder suits index (0-10) 6 Time (years) 1.3

Rigidity of employment index (0-100) 49 Strength of investor protection index (0-10) 3.7 Cost (% of estate) 7

Firing cost (weeks of salary) 17 Recovery rate (cents on the dollar) 52.3

Paying taxes (rank)

106

Payments (number per year) 22

Time (hours per year) 228

Total tax rate (% of prot) 59.1

TURKEY

Eastern Europe & Central Asia GNI per capita (US$) 8,020

Ease of doing business (rank) 59 Upper middle income Population (m) 73.9

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 6 Procedures (number) 6 Documents to export (number) 7

Time (days) 6 Time (days) 6 Time to export (days) 14

Cost (% of income per capita) 14.9 Cost (% of property value) 3.0 Cost to export (US$ per container) 940

Minimum capital (% of income per capita) 10.9 Documents to import (number) 8

Getting credit (rank)

68 Time to import (days) 15

Dealing with construction permits (rank)

131 Strength of legal rights index (0-10) 4 Cost to import (US$ per container) 1,063

Procedures (number) 25 Depth of credit information index (0-6) 5

Time (days) 188 Public registry coverage (% of adults) 12.7

Enforcing contracts (rank)

Cost (% of income per capita) 249.3 Private bureau coverage (% of adults) 26.3 Procedures (number) 35

Time (days) 420

Employing workers (rank)

138

Protecting investors (rank)

53 Cost (% of claim) 18.8

Diculty of hiring index (0-100) 44 Extent of disclosure index (0-10) 9

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 4

Closing a business (rank)

118

Diculty of ring index (0-100) 30 Ease of shareholder suits index (0-10) 4 Time (years) 3.3

Rigidity of employment index (0-100) 38 Strength of investor protection index (0-10) 5.7 Cost (% of estate) 15

Firing cost (weeks of salary) 95 Recovery rate (cents on the dollar) 20.2

Paying taxes (rank)

Payments (number per year) 15

Time (hours per year) 223

Total tax rate (% of prot) 45.5

UGANDA

Sub-Saharan Africa GNI per capita (US$) 340

Ease of doing business (rank) 111 Low income Population (m) 30.9

Starting a business (rank)

129

Registering property (rank)

167

Trading across borders (rank)

145

Procedures (number) 18 Procedures (number) 13 Documents to export (number) 6

Time (days) 25 Time (days) 227 Time to export (days) 39

Cost (% of income per capita) 100.7 Cost (% of property value) 4.1 Cost to export (US$ per container) 3,090

Minimum capital (% of income per capita) 0.0 Documents to import (number) 7

Getting credit (rank)

109 Time to import (days) 37

Dealing with construction permits (rank)

81 Strength of legal rights index (0-10) 7 Cost to import (US$ per container) 3,290

Procedures (number) 16 Depth of credit information index (0-6) 0

Time (days) 143 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

117

Cost (% of income per capita) 703.5 Private bureau coverage (% of adults) 0.0 Procedures (number) 38

Time (days) 535

Employing workers (rank)

Protecting investors (rank)

126 Cost (% of claim) 44.9

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 2

Rigidity of hours index (0-100) 0 Extent of director liability index (0-10) 5

Closing a business (rank)

Diculty of ring index (0-100) 10 Ease of shareholder suits index (0-10) 5 Time (years) 2.2

Rigidity of employment index (0-100) 3 Strength of investor protection index (0-10) 4.0 Cost (% of estate) 30

Firing cost (weeks of salary) 13 Recovery rate (cents on the dollar) 41.1

Paying taxes (rank)

Payments (number per year) 32

Time (hours per year) 222

Total tax rate (% of prot) 34.5

142

DOING BUSINESS 2009

UKRAINE

Eastern Europe & Central Asia GNI per capita (US$) 2,550

Ease of doing business (rank) 145 Lower middle income Population (m) 46.4

Starting a business (rank)

128

Registering property (rank)

140

Trading across borders (rank)

131

Procedures (number) 10 Procedures (number) 10 Documents to export (number) 6

Time (days) 27 Time (days) 93 Time to export (days) 31

Cost (% of income per capita) 5.5 Cost (% of property value) 2.9 Cost to export (US$ per container) 1,230

Minimum capital (% of income per capita) 174.2 Documents to import (number) 10

Getting credit (rank)

28 Time to import (days) 36

Dealing with construction permits (rank)

179 Strength of legal rights index (0-10) 9 Cost to import (US$ per container) 1,250

Procedures (number) 30 Depth of credit information index (0-6) 3

Time (days) 471 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 1,901.7 Private bureau coverage (% of adults) 3.0 Procedures (number) 30

Time (days) 354

Employing workers (rank)

100

Protecting investors (rank)

142 Cost (% of claim) 41.5

Diculty of hiring index (0-100) 44 Extent of disclosure index (0-10) 1

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 3

Closing a business (rank)

143

Diculty of ring index (0-100) 30 Ease of shareholder suits index (0-10) 7 Time (years) 2.9

Rigidity of employment index (0-100) 45 Strength of investor protection index (0-10) 3.7 Cost (% of estate) 42

Firing cost (weeks of salary) 13 Recovery rate (cents on the dollar) 9.1

Paying taxes (rank)

180

Payments (number per year) 99

Time (hours per year) 848

Total tax rate (% of prot) 58.4

UNITED ARAB EMIRATES

Middle East & North Africa GNI per capita (US$) 26,210

Ease of doing business (rank) 46 High income Population (m) 4.4

Starting a business (rank)

113

Registering property (rank)

Trading across borders (rank)

Procedures (number) 8 Procedures (number) 3 Documents to export (number) 5

Time (days) 17 Time (days) 6 Time to export (days) 10

Cost (% of income per capita) 13.4 Cost (% of property value) 2.0 Cost to export (US$ per container) 618

Minimum capital (% of income per capita) 311.9 Documents to import (number) 7

Getting credit (rank)

68 Time to import (days) 10

Dealing with construction permits (rank)

41 Strength of legal rights index (0-10) 4 Cost to import (US$ per container) 587

Procedures (number) 21 Depth of credit information index (0-6) 5

Time (days) 125 Public registry coverage (% of adults) 6.5

Enforcing contracts (rank)

145

Cost (% of income per capita) 1.5 Private bureau coverage (% of adults) 7.7 Procedures (number) 50

Time (days) 607

Employing workers (rank)

Protecting investors (rank)

113 Cost (% of claim) 26.2

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 4

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 7

Closing a business (rank)

141

Diculty of ring index (0-100) 0 Ease of shareholder suits index (0-10) 2 Time (years) 5.1

Rigidity of employment index (0-100) 13 Strength of investor protection index (0-10) 4.3 Cost (% of estate) 30

Firing cost (weeks of salary) 84 Recovery rate (cents on the dollar) 10.2

Paying taxes (rank)

Payments (number per year) 14

Time (hours per year) 12

Total tax rate (% of prot) 14.4

UNITED KINGDOM

OECD: High Income GNI per capita (US$) 42,740

Ease of doing business (rank) 6 High income Population (m) 61.0

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 6 Procedures (number) 2 Documents to export (number) 4

Time (days) 13 Time (days) 21 Time to export (days) 13

Cost (% of income per capita) 0.8 Cost (% of property value) 4.1 Cost to export (US$ per container) 1,030

Minimum capital (% of income per capita) 0.0 Documents to import (number) 4

Getting credit (rank)

2 Time to import (days) 13

Dealing with construction permits (rank)

61 Strength of legal rights index (0-10) 9 Cost to import (US$ per container) 1,350

Procedures (number) 19 Depth of credit information index (0-6) 6

Time (days) 144 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 64.2 Private bureau coverage (% of adults) 100.0 Procedures (number) 30

Time (days) 404

Employing workers (rank)

Protecting investors (rank)

9 Cost (% of claim) 23.4

Diculty of hiring index (0-100) 11 Extent of disclosure index (0-10) 10

Rigidity of hours index (0-100) 20 Extent of director liability index (0-10) 7

Closing a business (rank)

Diculty of ring index (0-100) 10 Ease of shareholder suits index (0-10) 7 Time (years) 1.0

Rigidity of employment index (0-100) 14 Strength of investor protection index (0-10) 8.0 Cost (% of estate) 6

Firing cost (weeks of salary) 22 Recovery rate (cents on the dollar) 84.2

Paying taxes (rank)

Payments (number per year) 8

Time (hours per year) 105

Total tax rate (% of prot) 35.3

COUNTRY TABLES

143

UNITED STATES

OECD: High Income GNI per capita (US$) 46,040

Ease of doing business (rank) 3 High income Population (m) 301.6

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

Procedures (number) 6 Procedures (number) 4 Documents to export (number) 4

Time (days) 6 Time (days) 12 Time to export (days) 6

Cost (% of income per capita) 0.7 Cost (% of property value) 0.5 Cost to export (US$ per container) 990

Minimum capital (% of income per capita) 0.0 Documents to import (number) 5

Getting credit (rank)

5 Time to import (days) 5

Dealing with construction permits (rank)

26 Strength of legal rights index (0-10) 8 Cost to import (US$ per container) 1,245

Procedures (number) 19 Depth of credit information index (0-6) 6

Time (days) 40 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 13.1 Private bureau coverage (% of adults) 100.0 Procedures (number) 32

Time (days) 300

Employing workers (rank)

Protecting investors (rank)

5 Cost (% of claim) 9.4

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 7

Rigidity of hours index (0-100) 0 Extent of director liability index (0-10) 9

Closing a business (rank)

Diculty of ring index (0-100) 0 Ease of shareholder suits index (0-10) 9 Time (years) 1.5

Rigidity of employment index (0-100) 0 Strength of investor protection index (0-10) 8.3 Cost (% of estate) 7

Firing cost (weeks of salary) 0 Recovery rate (cents on the dollar) 76.7

Paying taxes (rank)

Payments (number per year) 10

Time (hours per year) 187

Total tax rate (% of prot) 42.3

URUGUAY

Latin America & Caribbean GNI per capita (US$) 6,380

Ease of doing business (rank) 109 Upper middle income Population (m) 3.3

Starting a business (rank)

120

Registering property (rank)

149

Trading across borders (rank)

127

Procedures (number) 11 Procedures (number) 8 Documents to export (number) 10

Time (days) 44 Time (days) 66 Time to export (days) 19

Cost (% of income per capita) 43.5 Cost (% of property value) 7.1 Cost to export (US$ per container) 1,100

Minimum capital (% of income per capita) 0.0 Documents to import (number) 10

Getting credit (rank)

43 Time to import (days) 22

Dealing with construction permits (rank)

139 Strength of legal rights index (0-10) 5 Cost to import (US$ per container) 1,330

Procedures (number) 30 Depth of credit information index (0-6) 6

Time (days) 234 Public registry coverage (% of adults) 15.4

Enforcing contracts (rank)

Cost (% of income per capita) 108.0 Private bureau coverage (% of adults) 98.0 Procedures (number) 40

Time (days) 720

Employing workers (rank)

Protecting investors (rank)

88 Cost (% of claim) 19.0

Diculty of hiring index (0-100) 33 Extent of disclosure index (0-10) 3

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 4

Closing a business (rank)

Diculty of ring index (0-100) 0 Ease of shareholder suits index (0-10) 8 Time (years) 2.1

Rigidity of employment index (0-100) 31 Strength of investor protection index (0-10) 5.0 Cost (% of estate) 7

Firing cost (weeks of salary) 31 Recovery rate (cents on the dollar) 43.0

Paying taxes (rank)

167

Payments (number per year) 53

Time (hours per year) 336

Total tax rate (% of prot) 58.5

UZBEKISTAN

Eastern Europe & Central Asia GNI per capita (US$) 730

Ease of doing business (rank) 138 Low income Population (m) 26.9

Starting a business (rank)

Registering property (rank)

125

Trading across borders (rank)

171

Procedures (number) 7 Procedures (number) 12 Documents to export (number) 7

Time (days) 15 Time (days) 78 Time to export (days) 80

Cost (% of income per capita) 10.3 Cost (% of property value) 1.5 Cost to export (US$ per container) 3,100

Minimum capital (% of income per capita) 17.7 Documents to import (number) 11

Getting credit (rank)

123 Time to import (days) 104

Dealing with construction permits (rank)

148 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 4,600

Procedures (number) 26 Depth of credit information index (0-6) 3

Time (days) 260 Public registry coverage (% of adults) 2.3

Enforcing contracts (rank)

Cost (% of income per capita) 123.4 Private bureau coverage (% of adults) 2.2 Procedures (number) 42

Time (days) 195

Employing workers (rank)

Protecting investors (rank)

113 Cost (% of claim) 22.2

Diculty of hiring index (0-100) 33 Extent of disclosure index (0-10) 4

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 6

Closing a business (rank)

122

Diculty of ring index (0-100) 30 Ease of shareholder suits index (0-10) 3 Time (years) 4.0

Rigidity of employment index (0-100) 34 Strength of investor protection index (0-10) 4.3 Cost (% of estate) 10

Firing cost (weeks of salary) 22 Recovery rate (cents on the dollar) 18.7

Paying taxes (rank)

162

Payments (number per year) 106

Time (hours per year) 196

Total tax rate (% of prot) 90.6

144

DOING BUSINESS 2009

VANUATU

East Asia & Pacic GNI per capita (US$) 1,840

Ease of doing business (rank) 60 Lower middle income Population (m) 0.2

Starting a business (rank)

Registering property (rank)

115

Trading across borders (rank)

136

Procedures (number) 8 Procedures (number) 2 Documents to export (number) 7

Time (days) 39 Time (days) 188 Time to export (days) 26

Cost (% of income per capita) 54.8 Cost (% of property value) 11.0 Cost to export (US$ per container) 1,497

Minimum capital (% of income per capita) 0.0 Documents to import (number) 9

Getting credit (rank)

84 Time to import (days) 30

Dealing with construction permits (rank)

24 Strength of legal rights index (0-10) 8 Cost to import (US$ per container) 1,392

Procedures (number) 7 Depth of credit information index (0-6) 0

Time (days) 51 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 356.7 Private bureau coverage (% of adults) 0.0 Procedures (number) 30

Time (days) 430

Employing workers (rank)

Protecting investors (rank)

70 Cost (% of claim) 74.7

Diculty of hiring index (0-100) 22 Extent of disclosure index (0-10) 5

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 6

Closing a business (rank)

Diculty of ring index (0-100) 10 Ease of shareholder suits index (0-10) 5 Time (years) 2.6

Rigidity of employment index (0-100) 24 Strength of investor protection index (0-10) 5.3 Cost (% of estate) 38

Firing cost (weeks of salary) 56 Recovery rate (cents on the dollar) 41.2

Paying taxes (rank)

Payments (number per year) 31

Time (hours per year) 120

Total tax rate (% of prot) 8.4

VENEZUELA

Latin America & Caribbean GNI per capita (US$) 7,320

Ease of doing business (rank) 174 Upper middle income Population (m) 27.5

Starting a business (rank)

142

Registering property (rank)

Trading across borders (rank)

164

Procedures (number) 16 Procedures (number) 8 Documents to export (number) 8

Time (days) 141 Time (days) 47 Time to export (days) 49

Cost (% of income per capita) 26.8 Cost (% of property value) 2.2 Cost to export (US$ per container) 2,590

Minimum capital (% of income per capita) 0.0 Documents to import (number) 9

Getting credit (rank)

163 Time to import (days) 71

Dealing with construction permits (rank)

96 Strength of legal rights index (0-10) 3 Cost to import (US$ per container) 2,868

Procedures (number) 11 Depth of credit information index (0-6) 0

Time (days) 395 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 344.7 Private bureau coverage (% of adults) 0.0 Procedures (number) 29

Time (days) 510

Employing workers (rank)

180

Protecting investors (rank)

170 Cost (% of claim) 43.7

Diculty of hiring index (0-100) 78 Extent of disclosure index (0-10) 3

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 3

Closing a business (rank)

149

Diculty of ring index (0-100) 100 Ease of shareholder suits index (0-10) 2 Time (years) 4.0

Rigidity of employment index (0-100) 79 Strength of investor protection index (0-10) 2.7 Cost (% of estate) 38

Firing cost (weeks of salary)

NOT POSSIBLE

Recovery rate (cents on the dollar) 6.0

Paying taxes (rank)

177

Payments (number per year) 70

Time (hours per year) 864

Total tax rate (% of prot) 56.6

VIETNAM

East Asia & Pacic GNI per capita (US$) 790

Ease of doing business (rank) 92 Low income Population (m) 85.1

Starting a business (rank)

108

Registering property (rank)

Trading across borders (rank)

Procedures (number) 11 Procedures (number) 4 Documents to export (number) 6

Time (days) 50 Time (days) 57 Time to export (days) 24

Cost (% of income per capita) 16.8 Cost (% of property value) 1.2 Cost to export (US$ per container) 734

Minimum capital (% of income per capita) 0.0 Documents to import (number) 8

Getting credit (rank)

43 Time to import (days) 23

Dealing with construction permits (rank)

67 Strength of legal rights index (0-10) 7 Cost to import (US$ per container) 901

Procedures (number) 13 Depth of credit information index (0-6) 4

Time (days) 194 Public registry coverage (% of adults) 13.4

Enforcing contracts (rank)

Cost (% of income per capita) 313.3 Private bureau coverage (% of adults) 0.0 Procedures (number) 34

Time (days) 295

Employing workers (rank)

Protecting investors (rank)

170 Cost (% of claim) 31.0

Diculty of hiring index (0-100) 11 Extent of disclosure index (0-10) 6

Rigidity of hours index (0-100) 20 Extent of director liability index (0-10) 0

Closing a business (rank)

124

Diculty of ring index (0-100) 40 Ease of shareholder suits index (0-10) 2 Time (years) 5.0

Rigidity of employment index (0-100) 24 Strength of investor protection index (0-10) 2.7 Cost (% of estate) 15

Firing cost (weeks of salary) 87 Recovery rate (cents on the dollar) 18.0

Paying taxes (rank)

140

Payments (number per year) 32

Time (hours per year) 1,050

Total tax rate (% of prot) 40.1

COUNTRY TABLES

145

WEST BANK AND GAZA

Middle East & North Africa GNI per capita (US$) 1,230

Ease of doing business (rank) 131 Lower middle income Population (m) 3.9

Starting a business (rank)

166

Registering property (rank)

Trading across borders (rank)

Procedures (number) 11 Procedures (number) 7 Documents to export (number) 6

Time (days) 49 Time (days) 63 Time to export (days) 25

Cost (% of income per capita) 69.1 Cost (% of property value) 0.9 Cost to export (US$ per container) 835

Minimum capital (% of income per capita) 56.1 Documents to import (number) 6

Getting credit (rank)

163 Time to import (days) 40

Dealing with construction permits (rank)

149 Strength of legal rights index (0-10) 0 Cost to import (US$ per container) 1,225

Procedures (number) 21 Depth of credit information index (0-6) 3

Time (days) 199 Public registry coverage (% of adults) 7.8

Enforcing contracts (rank)

122

Cost (% of income per capita) 1,399.9 Private bureau coverage (% of adults) 0.0 Procedures (number) 44

Time (days) 700

Employing workers (rank)

109

Protecting investors (rank)

38 Cost (% of claim) 21.2

Diculty of hiring index (0-100) 33 Extent of disclosure index (0-10) 6

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 5

Closing a business (rank)

181

Diculty of ring index (0-100) 20 Ease of shareholder suits index (0-10) 7 Time (years)

NO PRACTICE

Rigidity of employment index (0-100) 31 Strength of investor protection index (0-10) 6.0 Cost (% of estate)

NO PRACTICE

Firing cost (weeks of salary) 91 Recovery rate (cents on the dollar) 0.0

Paying taxes (rank)

Payments (number per year) 27

Time (hours per year) 154

Total tax rate (% of prot) 16.8

YEMEN

Middle East & North Africa GNI per capita (US$) 870

Ease of doing business (rank) 98 Low income Population (m) 22.4

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

126

Procedures (number) 7 Procedures (number) 6 Documents to export (number) 6

Time (days) 13 Time (days) 19 Time to export (days) 31

Cost (% of income per capita) 93.0 Cost (% of property value) 3.8 Cost to export (US$ per container) 1,129

Minimum capital (% of income per capita) 0.0 Documents to import (number) 9

Getting credit (rank)

172 Time to import (days) 28

Dealing with construction permits (rank)

33 Strength of legal rights index (0-10) 2 Cost to import (US$ per container) 1,475

Procedures (number) 13 Depth of credit information index (0-6) 0

Time (days) 107 Public registry coverage (% of adults) 0.1

Enforcing contracts (rank)

Cost (% of income per capita) 189.7 Private bureau coverage (% of adults) 0.0 Procedures (number) 37

Time (days) 520

Employing workers (rank)

Protecting investors (rank)

126 Cost (% of claim) 16.5

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 6

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 4

Closing a business (rank)

Diculty of ring index (0-100) 40 Ease of shareholder suits index (0-10) 2 Time (years) 3.0

Rigidity of employment index (0-100) 33 Strength of investor protection index (0-10) 4.0 Cost (% of estate) 8

Firing cost (weeks of salary) 17 Recovery rate (cents on the dollar) 28.6

Paying taxes (rank)

138

Payments (number per year) 44

Time (hours per year) 248

Total tax rate (% of prot) 47.8

ZAMBIA

Sub-Saharan Africa GNI per capita (US$) 800

Ease of doing business (rank) 100 Low income Population (m) 11.9

Starting a business (rank)

Registering property (rank)

Trading across borders (rank)

153

Procedures (number) 6 Procedures (number) 6 Documents to export (number) 6

Time (days) 18 Time (days) 39 Time to export (days) 53

Cost (% of income per capita) 28.6 Cost (% of property value) 6.6 Cost to export (US$ per container) 2,664

Minimum capital (% of income per capita) 1.5 Documents to import (number) 9

Getting credit (rank)

68 Time to import (days) 64

Dealing with construction permits (rank)

146 Strength of legal rights index (0-10) 9 Cost to import (US$ per container) 3,335

Procedures (number) 17 Depth of credit information index (0-6) 0

Time (days) 254 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 1,023.1 Private bureau coverage (% of adults) 0.1 Procedures (number) 35

Time (days) 471

Employing workers (rank)

135

Protecting investors (rank)

70 Cost (% of claim) 38.7

Diculty of hiring index (0-100) 22 Extent of disclosure index (0-10) 3

Rigidity of hours index (0-100) 60 Extent of director liability index (0-10) 6

Closing a business (rank)

Diculty of ring index (0-100) 20 Ease of shareholder suits index (0-10) 7 Time (years) 2.7

Rigidity of employment index (0-100) 34 Strength of investor protection index (0-10) 5.3 Cost (% of estate) 9

Firing cost (weeks of salary) 178 Recovery rate (cents on the dollar) 30.2

Paying taxes (rank)

Payments (number per year) 37

Time (hours per year) 132

Total tax rate (% of prot) 16.1

146

DOING BUSINESS 2009

ZIMBABWE

Sub-Saharan Africa GNI per capita (US$) 325

Ease of doing business (rank) 158 Low income Population (m) 13.4

Starting a business (rank)

164

Registering property (rank)

Trading across borders (rank)

162

Procedures (number) 10 Procedures (number) 4 Documents to export (number) 7

Time (days) 96 Time (days) 30 Time to export (days) 53

Cost (% of income per capita) 432.7 Cost (% of property value) 25.0 Cost to export (US$ per container) 2,678

Minimum capital (% of income per capita) 3.4 Documents to import (number) 9

Getting credit (rank)

84 Time to import (days) 73

Dealing with construction permits (rank)

174 Strength of legal rights index (0-10) 8 Cost to import (US$ per container) 3,999

Procedures (number) 19 Depth of credit information index (0-6) 0

Time (days) 1,426 Public registry coverage (% of adults) 0.0

Enforcing contracts (rank)

Cost (% of income per capita) 16,368.8 Private bureau coverage (% of adults) 0.0 Procedures (number) 38

Time (days) 410

Employing workers (rank)

127

Protecting investors (rank)

113 Cost (% of claim) 32.0

Diculty of hiring index (0-100) 0 Extent of disclosure index (0-10) 8

Rigidity of hours index (0-100) 40 Extent of director liability index (0-10) 1

Closing a business (rank)

154

Diculty of ring index (0-100) 60 Ease of shareholder suits index (0-10) 4 Time (years) 3.3

Rigidity of employment index (0-100) 33 Strength of investor protection index (0-10) 4.3 Cost (% of estate) 22

Firing cost (weeks of salary) 446 Recovery rate (cents on the dollar) 0.1

Paying taxes (rank)

157

Payments (number per year) 52

Time (hours per year) 256

Total tax rate (% of prot) 63.7

ILO CORE LABOR STANDARDS

147

Freedom of

association and

collective bargaining

Elimination of forced

and compulsory labour

Elimination of discrimination

in respect of employment and

occupation

Abolition of

child labour

Economy

Convention

105

Convention

100

Convention

111

Convention

138

Convention

182

Afghanistan

N N N

 

N N

Albania

   

Algeria

   

Angola

   

Antigua and Barbuda

   

Argentina

   

Armenia

   

Australia

  



Austria

   

Azerbaijan

   

Bahamas, The

   

Bahrain

N N





Bangladesh

  



Belarus

   

Belgium

   

Belize

   

Benin

   

Bhutan

N N N N N N N N

Bolivia

   

Bosnia and Herzegovina

   

Botswana

   

Brazil

   

Brunei

N N N N N N N



Bulgaria

   

Burkina Faso

   

Burundi

   

Cambodia

   

Cameroon

   

Canada



N N

 



Cape Verde

  



Central African Republic

   

Chad

   

Chile

   

China

N N N N



Colombia

   

Comoros

   

Congo, Dem. Rep.

   

Congo, Rep.

   

Costa Rica

   

Côte d’Ivoire

   

Croatia

   

Czech Republic

   

Denmark

   

Djibouti

   

Dominica

   

Dominican Republic

   

Ecuador

   

Egypt

   

El Salvador

   

Ratication status of the ILO core labor standards

 Convention ratied



Convention not ratied



Ratication denounced

148

DOING BUSINESS 2009

Freedom of

association and

collective bargaining

Elimination of forced

and compulsory labour

Elimination of discrimination

in respect of employment and

occupation

Abolition of

child labour

Economy

Convention

105

Convention

100

Convention

111

Convention

138

Convention

182

Equatorial Guinea

   

Eritrea

   

Estonia

   

Ethiopia

   

Fiji

   

Finland

   

France

   

Gabon

  



Gambia, The

   

Georgia

   

Germany

   

Ghana

  



Greece

   

Grenada

   

Guatemala

   

Guinea

   

Guinea-Bissau

  

N N

Guyana

   

Haiti

  



Honduras

   

Hong Kong, China

———— — — ——

Hungary

   

Iceland

   

India

N N

  

N N

Indonesia

   

Iran

N N

  



Iraq

   

Ireland

   

Israel

   

Italy

   

Jamaica

   

Japan







Jordan

   

Kazakhstan

   

Kenya

   

Kiribati



N N N N

Korea

N N N N



Kuwait





Kyrgyz Republic

   

Lao PDR

N N





Latvia

   

Lebanon

   

Lesotho

   

Liberia





Lithuania

   

Luxembourg

   

Macedonia, former Yugoslav Republic of

   

Madagascar

   

Malawi

   

Ratication status of the ILO core labor standards



Convention ratied



Convention not ratied



Ratication denounced

ILO CORE LABOR STANDARDS

149

Freedom of

association and

collective bargaining

Elimination of forced

and compulsory labour

Elimination of discrimination

in respect of employment and

occupation

Abolition of

child labour

Economy

Convention

105

Convention

100

Convention

111

Convention

138

Convention

182

Malaysia







Maldives

N N N N N N N N

Mali

   

Marshall Islands

N N N N N N N N

Mauritania

   

Mauritius

   

Mexico



  



Micronesia

N N N N N N N N

Moldova

   

Mongolia

   

Montenegro

   

Morocco

   

Mozambique

   

Namibia





Nepal

   

Netherlands

   

New Zealand

  



Nicaragua

   

Niger

   

Nigeria

   

Norway

   

Oman

N N



N N



Pakistan

   

Palau

N N N N N N N N

Panama

   

Papua New Guinea

   

Paraguay

   

Peru

   

Philippines

   

Poland

   

Portugal

   

Puerto Rico

———— — — ——

Qatar

N N





Romania

   

Russian Federation

   

Rwanda

   

Samoa

  



São Tomé and Principe

   

Saudi Arabia

N N

  



Senegal

   

Serbia

   

Seychelles

   

Sierra Leone

  

N N

Singapore







Slovakia

   

Slovenia

   

Solomon Islands

N N



N N N N N

South Africa

   

Spain

   

Sri Lanka

   

Ratication status of the ILO core labor standards



Convention ratied



Convention not ratied



Ratication denounced

150

DOING BUSINESS 2009

Freedom of

association and

collective bargaining

Elimination of forced

and compulsory labour

Elimination of discrimination

in respect of employment and

occupation

Abolition of

child labour

Economy

Convention

105

Convention

100

Convention

111

Convention

138

Convention

182

St. Kitts and Nevis

   

St. Lucia

  



St. Vincent and the Grenadines

   

Sudan

   

Suriname



N N N



Swaziland

   

Sweden

   

Switzerland

   

Syria

   

Taiwan, China

———— — — ——

Tajikistan

   

Tanzania

   

Thailand

N N

 



Timor-Leste

N N N N N N N N

Togo

   

Tonga

N N N N N N N N

Trinidad and Tobago

   

Tunisia

   

Turkey

   

Uganda

   

Ukraine

   

United Arab Emirates

N N

   

United Kingdom

   

United States

N N N



N N N



Uruguay

   

Uzbekistan

  



Vanuatu

  



Venezuela

   

Vietnam

N N





West Bank and Gaza

N N N N N N N N

Yemen

   

Zambia

   

Zimbabwe

   

Note: The table shows the ratication status of the 8 ILO conventions regarding core labor standards for the 181 economies included in

Doing Business

2009

as of July 28, 2008. The ratication of these conventions is not included in the

Doing Business

employing workers indicators. Nor does

Doing Business

measure compliance with the core labor standards.

Doing Business

will conduct further analysis on compliance with these standards in the coming years.

One issue to be further explored concerns the relationship between national law and the ILO conventions. In some cases, for example, national law may go

beyond what is required in some of the ILO conventions and may not allow ratication for this reason. And in some cases where the ILO conventions have

been ratied, national law may be in contradiction with some of the ILO conventions and may specically give priority to the national over the international

provisions.

a. Hong Kong (China), Puerto Rico and Taiwan (China) are not independent members of the ILO.

Source:

ILO, ILOLEX database (http://www.ilo.org/ilolex/).

Ratication status of the ILO core labor standards



Convention ratied



Convention not ratied



Ratication denounced

EASE OF DOING BUSINESS

151

Doing Business 2009 was prepared by a

team led by Sylvia Solf, Simeon Djankov

(through March 2008) and Penelope

Brook (from April 2008) under the gen-

eral direction of Michael Klein. e team

comprised Teymour Abdel Aziz, Svetlana

Bagaudinova, Karim O. Belayachi, Mema

Beye, Frederic Bustelo, César Chaparro

Yedro, Maya Choueiri, Roger Coma-

Cunill, Santiago Croci Downes, Marie De-

lion, Allen Dennis, Jacqueline den Otter,

Alejandro Espinosa-Wang, Monica Fon-

seca Fernandez, Kjartan Fjeldsted, Elena

Gasol Ramos, Carolin Geginat, Cemile

Hacibeyoglu, Jamal Haidar, Sabine Hert-

veldt, Palarp Jumpasut, Dahlia Khalifa,

Jean Michel Lobet, Oliver Lorenz, Valerie

Marechal, Andres Martinez, Alexandra

Mincu, Sushmitha Narsiah, Joanna Nasr,

Dana Omran, Caroline Otonglo, Nadia

Ram, Rita Ramalho, Camille Ramos,

Ivana Rossi, Yara Salem, Pilar Salgado-

Otónel, Umar Shavurov, Larisa Smirnova,

Jayashree Srinivasan, Susanne Szymanski,

Tea Trumbic, Caroline van Coppenolle,

Bryan Welsh, Justin Yap and Lior Ziv. Jan

Bezem, Sonali Bishop, Tara Sabre Collier,

Sarah Iqbal, Alice Ouedraogo, Babacar

Sedikh Faye and Jennifer Yip assisted in

the months prior to publication.

Oliver Hart and Andrei Shleifer pro-

vided academic advice on the project.

e paying taxes project was conducted

in collaboration with Pricewaterhouse -

Coopers, led by Robert Morris.

Alison Strong copyedited the manu-

script. Gerry Quinn designed the report

and the graphs. Kim Bieler assisted in the

typesetting. Alexandra Quinn provided

desktopping services. e online service

of the Doing Business database is man-

aged by Ramin Aliyev, Felipe Iturralde

Escudero and Graeme Littler under the

direction of Suzanne Smith.

We are grateful for valuable comments

provided by colleagues across the World

Bank Group and for the guidance of World

Bank Group Executive Directors.

e report was made possible by

the generous contribution of more than

6,700 lawyers, accountants, judges, busi-

nesspeople and public ocials in 181

economies. Global and regional con-

tributors are rms that have completed

multiple surveys in their various oces

around the world.

Quotations in this report are

from Doing Business local partners un-

less otherwise indicated. e names of

those wishing to be acknowledged in-

dividually are listed on the following

pages. Contact details are posted on the

Doing Business website at http://www

.doingbusiness.org.

Acknowledgments

Contact details for local partners

are available on the

Doing Business website at

http://www.doingbusiness.org

152

DOING BUSINESS 2009

GLOBAL CONTRIBUTORS

A  O LLP

APL L

B  MK

C G S  H LLP

H – T I  C G

I L, A  L, E, B 

P L F

L  B

L M, A  I L F

PC

PC L S

SDV I L

T A G L (F)

T I.

REGIONAL CONTRIBUTORS

A-G L

E A L S

F I   I  

C

G  B

G T  L W LLP

IKRP R  P

MM L

TU I

U  S P

LBANIA

Erjola Aliaj

IKRP R  P

Artur Asllani

T  P

Ledia Beçi

H, M  H

Ilir Bejleri

S G, E

 C

Jona Bica

K  A

Rene Bijvoet

PC



Alban Caushi

K  A

Dorian Collaku

B  A

Ilir Daci

K  A

Besnik Duraj

H, M  H

Sokol Elmazaj

B  A

Valbona Gjonçari

B  A

Jola Gjuzi

K  A

Vilma Gjyshi

K  A

Anteo Gremi

Z C F

Emel Haxhillari

K  A

Shpati Hoxha

H, M  H

Erald Ibro

Z C F

Olsi Ibro

Z C F

Ilir Johollari

H, M  H

Perparim Kalo

K  A

Renata Leka

B  A

Georgios K. Lemonis

IKRP R  P

Elton Lula

K  A

Andi Memi

H, M  H

Loreta Peci

PC

Ermira Pervizi

IKRP R  P

Laura Qorlaze

PC

Miranda Ramajj

B  A

Ardjana Shehi

K  A

S D

Elda Shuraja

H, M  H

S N A

Gerhard Velaj

B  A

Silva Velaj

B  A

Agim Vërshevci

A N  PB

Elda Zaimi

Z C F

ALGERIA

Branka Achari-Djokic

B ’A

Salima Aloui

L F G 

A

Hadda Ammara

B L F

Khodja Bachir

SNC K  C.

Hassan Djamel Belloula

C B

Tayeb Belloula

C B

Adnane Bouchaib

B L 

Fatma Zohra Bouchemla

A--L

Jean-Pierre Comunale

SDV

Arezki Djadour

G L N,

  L M

Asmaa El Ouazzani

L  A -

PC

L S

Malik Elkettas

E I

Brahim Embouazza

MCDC

Mohamed Lehbib Goubi

B ’A

Khaled Goussanem

L F G 

A

Samir Hamouda

C ’A S

H

Samy Laghouati

G L N,

  L M

Nadia Larbaoui

B L F

Karine Lasne

L  A -

PC

L S

Michel Lecerf

L  A -

PC

L S

Adnane Merad

E  M K

M

Narimane Naas

G L N,

  L M

Fériel Oulounis

C ’A S

H

Maya Sator

C S

Mohamed Sator

C S

Marc Veuillot

A  M

Tarik Zahzah

G  M

Nabiha Zerigui

C ’A S

H

ANGOLA

José Rodrigues Alentejo

C  C 

I  A

Fernando Barros

PC

Alain Brachet

SDV AMI I

L

Pedro Calixto

PC

Olainde Camache

AVM A

Maurice Campbell

C A

Caetano Capitão

C  A

E- CAE

Nahary Cardoso

F F A

C  R

P  L (ª

S)

Esperança Costa

A P -

E  A

João Viegas de Abreu

C

Miguel de Avillez Pereira

A A

Francisca de Oliveira

A  M

E  P

 L (ASSOMEL)

Fernando F. Bastos

F  B, S

 L - A

A

Ana Fernandes

PC

Lourdes Caposso Fernandes

RCJE A

A

Conceição Manita Ferreira

R C. F 

G P

Luís Folhadela

KPMG

Fátima Freitas

F F A

Brian Glazier

EDI  I.

Adelaide Godinho

AG  LP

Raul Gomes

ATS L C.

Blake Hinderyckx

CAE/CDC

Helder da Conceição José

I  P

 G U 

G P 

L

Victor Leonel

O  A

Guiomar Lopes

F  B, S

 L - A

A

Paulette Lopes

F  B, S

 L - A

A

Teresinha Lopes

F  B, S

 L - A

A

Chindalena Lourenco

F F A

Manuel Malufuene

O  A

Ulanga Gaspar Martins

B P A

Josephine Matambo

KPMG

Filomeno Henrique C.

Mendonça da Silva

M D

T

Manuel Nazareth Neto

P  L

Eduardo Paiva

PC

Mário A. Palhares

B  N

I

Alexandre Pegado

A P -

E  A

ACKNOWLEDGMENTS

153

Jorge Leão Peres

B N

Douglas Pillinger

P

Luis Filipe Pizarro

AG  LP

Laurinda Prazeres

F  B, S

 L - A

A

Elisa Rangel Nunes

ERN A

Víctor Anjos Santos

AVM A

Guilherme Santos Silva

A A

Isabel Serrão

KPMG

Maikel Steve

L I 

E

Bento Tati

G Ú  E

N’Gunu Tiny

RCJE A A

Isabel Tormenta

G Ú  E

ANTIGUA AND

BARBUDA

Mitzie Bockley

R, I

P  C

O, M  J

Rhodette F.C. Brown

P, P 

A

Everett Christian

ABI B L.

Neil Coates

PC

Brian D’Ornellas

OBM I,

A L.

Vernon Edwards

F F 

D

Phillip Jr. Isaacs

OBM I,

A L.

Alfred McKelly James

J  A

Efrain Laureano

C O T

S (USAID)

Gloria Martin

F T A

L

Marscha Prince

PC

Septimus A. Rhudd

R  A

Stacy A. Richards-Anjo

R  C.

Alice N. Roberts

R  C.

Clare K. Roberts

R  C.

Carl Samuel

A P U

A

Cassandra Simmons

Arthur omas

T, J  C.

Charles Walwyn

PC

Marietta Warren

I L.

Hesketh Williams

M  L

Roslyn Yearwood

I C

A  B

ARGENTINA

Dolores Aispuru

PC

Lisandro A. Allende

B  S A

Ana Candelaria Alonso Negre

A A

Vanesa Balda

V, M 

F

Gonzalo Carlos Ballester

J.P. O’F A

Ignacio Fernández Borzese

TWR A

Agustina Caratti

PC

Mariano Ezequiel Carricart

F A

Gustavo Casir

Q, L 

A

Pablo L. Cavallaro

E C

A

Albert Chamorro

A A

Julian A. Collados

A

Hernán Gonzalo Cuenca

Martínez

PC

L S

Oscar Alberto del Río

C B

Andrés Edelstein

PC

Joaquín Eppens

M, D C 

S  Z

Diego Etchepare

PC

Fernando Fucci

G T

Ignacio Funes de Rioja

F  R  A,

  I L

Claudia Gizzi

GPM

María Laura González

PC

Pablo González del Solar

PC

Pablo Grillo Ciocchini

B  S A

Fabián Hilal

C, E 

A

Walter Keiniger

M, O’F 

M,   L

M

Santiago Laclau

M, O’F 

M,   L

M

Guillermo Lalanne

E O’F

Rodrigo Marchan

GPM

Agustín Marra

A A

Pablo Mastromarino

E B V

José Oscar Mira

C B

Jorge Miranda

C S.A.

Enrique Monsegur

C S.A.

Miguel P. Murray

M, D C 

S  Z

Isabel Muscolo

Q, L 

A

Alfredo Miguel O’Farrell

M, O’F 

M,   L

M

Mariano Payaslian

GPM

María Ximena Pérez Dirrocco

M, O’F 

M,   L

M

Julio Alberto Pueyrredon

PC

Pablo Ramos

C  O

Sebastián Rodrigo

A A

Ignacio Rodriguez

PC

Nicolás Rossi Bunge

M, O’F 

M,   L

M

Adolfo Rouillon

T W B

Patricia Ruhman Seggiaro

M, O’F 

M,   L

M

Sonia Salvatierra

M, O’F 

M,   L

M

Jorge Sanchez Diaz

E S.A.

Liliana Cecilia Segade

Q, L 

A

Miguel Teson

E O’F

Eduardo J. Viñales

F  R  A,

  I L

Joaquín Emilio Zappa

J.P. O’F A

Octavio Miguel Zenarruza

Á P  A

Carlos Zima

PC

ARMENIA

Artak Arzoyan

ACRA C B

Vardan Bezhanyan

Y S U

Gevorg Chakmishyan

PC

Aikanush Edigaryan

T-A

Courtney Fowler

PC

Gagik Galstyan

H 

Hayk Ghazazyan

KPMG

Mher Grigoryan

VTB B

Sargis H. Martirosyan

T-A

Davit Harutyunyan

PC

Vahe Kakoyan

I L G LLC

Karine Khachatryan

BP

Rajiv Nagri

G L G

Artur Nikoyan

T-A

Mikayel Pashayan

T S C

  R P

C

Alex Poghossian

A P C

Aram Poghosyan

G T A

David Sargsyan

A 

Gayane Shimshiryan

C B

Hakob Tadevosyan

G T A

Matthew Tallarovic

PC

Armen Ter-Tachatyan

T-T L 

B C

Artur Tunyan

J R P

AUSTRALIA

Lucy Adamson

C U,  

L M

Matthew Allison

V A

Lynda Brumm

PC

David Buda

RBHM C L

Alicia Castillo

A C W

G

Caterina Cavallaro

B  MK

Joe Collins

C U,  

L M

Marcus Connor

C, P  S

Tim Cox

PC

Michael Daniel

PC

Anne Davis

C U,  

L M

Jenny Davis

EA

Raymond Fang

G L

Brett Feltham

PC

Joan Fitzhenry

B  MK

Mark Geniale

O  S R,

NSW T

Mark Grdovich

B D

Owen Hayford

C U,  

L M

David Hing

PC

Ian Humphreys

B D

Eric Ip

O B

C PTY LTD

Doug Jones

C U,  

L M

Morgan Kelly

F H

Mark Kingston

T A P.

L.

Ricky Lee

PC

L S

John Lobban

B D

John Martin

T P

Mitchell Mathas

D

Nick Mavrakis

C U,  

L M

Christie McGregor

PC

Mark Pistilli

C, P  S

Ann Previtera

PC

John Reid

O  S R,

NSW T

Bob Ronai

I-E S

P. L.

Luke Sayers

PC

Damian Sturzaker

G L

154

DOING BUSINESS 2009

Mark Swan

PC

L S

Nick omas

C U,  

L M

Simon Truskett

C U,  

L M

David Twigg

EA

Megan Valsinger-Clark

G L

Andrew Wheeler

PC

David Zwi

T P

AUSTRIA

omas Bareder

ONB

Georg Brandstetter

B P 

P

Martin Eckel

||| N

W C

R GH

Tibor Fabian

B G

R

Julian Feichtinger

C H S

H

Andreas Hable

B G

R

Rudolf Kaindl

K, K, D

 P, C L

N

Susanne Kappel

K S W

R KEG,

  I L

K  C

W

H

Florian Kremslehner

D B J

Rudolf Krickl

PC

Ulrike Langwallner

S R

GH / A--L

Gregor Maderbacher

B K P

R GH

Peter Madl

S R

GH / A--L

Irene Mandl

A I  SME

R

Wolfgang Messeritsch

N B

Marguerita Müller

D B J

Alfred Nepf

M  F

Michael Podesser

PC

Ulla Reisch

U L S

R R OG

Friedrich Roedler

PC

Ruth Rosenkranz

G  P

R GMBH

Heidi Scheichenbauer

A I  SME

R

Georg Schima

K S W

R KEG,

  I L

Stephan Schmalzl

WS-

R

Ernst Schmidt

Karin Schöpp

B G

R

Benedikt Spiegelfeld

C H S

H

Birgit Vogt-Majarek

K S W

R KEG,

  I L

Lothar A. Wachter

W T

Gerhard Wagner

KSV 

Irene Welser

C H S

H

Gerold Zeiler

S R

GH / A--L

AZERBAIJAN

Shirzad Abdullayev

N B

Sabit Abdullayev

OMNI L F

Eldar Adilzade

IFC

Anar Aliyev

IFC

Azer Amiraslan Aliyev

IFC

Aykhan Asadov

B  MK - CIS,

L.

Ismail Askerov

MGB L 

Rufat Aslanli

N B

Sabit A. Bagirov

E

D F

Samira Bakhshiyeva

D  T LLC

Samir Balayev

U

Rana Dramali

R P

R

Mehriban Efendiyeva

M W  P

L.

Zaur Fati-Zadeh

M  T

Vusal Gafarov

B  MK - CIS,

L.

Rashad Gafarov

P

Rufat Gasinov

B C

Rizvan Gubiyev

PC

Abbas Guliyev

B  MK - CIS,

L.

Arif Guliyev

PC

Rashad Gulmaliyev

T S R S

 R E

Sabina Gulmaliyeva

MGB L O

Jeyhun Gurbanov

AGL L.

Elchin Habibov

N B

Faiq Haci-Ismaylov

INCE MMC

Adil Hajaliyev

BM I LLC

Arzu Hajiyeva

E  Y

Samir Hasanov

G

Zaur Huseynov

OJSC B

Emin Huseynov

N B

Faig Huseynov

U

Jeyhun Huseynzada

PC

Zohrad Ismayilov

A  A

 F E

Dilyara Isralova

BM I LLC

Fakhiyar Jabbarov

IFC

Gunduz Karimov

B  MK - CIS,

L.

Nuran Karimov

D  T LLC

Sahib Mammadov

C’ L R

P L

Kamil Mammadov

M  P

L F

Elchin Mammadov

MGB L O

Vugar Mammadov

PC

Rena Mammadova

D  T LLC

Faiq S. Manafov

U

Daniel Matthews

B  MK

Farhad Mirzayev

BM I LLC

Ruslan Mukhtarov

BM I LLC

Samir Nuriyev

M  E

D

Movlan Pashayev

PC

Tamer Pektas

A 

Givi Petriashvili

IFC

John Quinn

ACE F C

Karim N. Ramazanov

M  E

D

Gamar Rustamova

OMNI L F

Nailya Safrova

S C O

  S C,

E  S

Suleyman Gasan ogly

Suleymanov

C S

I

C C

Kamil Valiyev

MG B L

Murad Yahyayev

U

Ismail Zargarli

OMNI L F

Ulviyya Zeynalova

MGB L O

BAHAMAS, THE

MK, B 

H

T S

Kevin A. Basden

B E

C

Rodney W. Braynen

D H

R   R

G’ O

Craig G. Delancy

T C 

 B, M 

W  T

Rochelle A. Deleveaux

C B

Chaunece M. Ferguson

M  M C

Amos J. Ferguson jr.

F A 

P

Anthony S. Forbes

B E

C

Wendy Forsythe

I E B

L.

H  J

G, T  C.

Debi Hancock-Williams

W L C

Colin Higgs

M  W 

T

L P

Gordon Major

T C 

 B, M 

W  T

Shane A. Miller

R G’

D

Michael Moss

V  B

L U  

M  F

Wayne R . Munroe

B B C

Donna D. Newton

S C

Kevin Seymour

PC

Everette B. Sweeting

B E

C

Tex I. Turnquest

D  L 

S

BAHRAIN

Khalid Abdulla

T

Aysha Mohammed

Abdulmalik

E A H 

A

Khaled Hassan Ajaji

M  J 

I A

Mohammed Abdullah Al Sisi

Al Buainain

A B L S

Nawaf Bin Ebrahim Al Kalifa

E  W

A

Hamed Mohamed Al Khalifa

M  M

 A U

P

Haider Hashim Al Noami

M  M

 A A.

M O S S

Mohammed Al Noor

A-T  P

L F

Mohammed Hasan Al

Zaimoor

M  I 

C

Samer Al-Ajjawi

E  Y

Abdulmajeed Ali Alawadhi

E  W

A

Fatima Alhasan

Q H. Z’

Ebtihal Al-Hashimi

M  M

 A A.

M O S S

Shaji Alukkal

P

Bilal Ambikapathy

N R

Maaria Ashraf

H S. Z’  P

Mohammed R. Awadh

B I C

ACKNOWLEDGMENTS

155

Mohammed Mirza A. Hussain

Bin Jaer

M  M

 A A.

M O S S

Hussain Saleh Dhaif

M B

Michael Durgavich

A-S  A-R

Yousif A. Humood

M  F

Abdulwahid A. Janahi

T B C

Jawad Habib Jawad

BDO J H

Sara Jawahery

E A H 

A

Ebrahim Karolia

PC

Elie Kassis

A L

Mubeen Khadir

E  Y

Mohammed Abdul Khaliq

T

Abdul-Haq Mohammed

T  H

Abdullah Mutawi

T  H

Hassan Ali Radhi

H R  A

Hameed Yousif Rahma

M  I 

C

Najma A. Redha Hasan

M  M

 A A.

M O S S

Mohamed Salahuddin

M S

C E

B

Latifa Salahuddin

Q H. Z’

E. Hugh Stokes

H S. Z’  P

Judith Tosh

N R

Robin Watson

T B C

Adrian Woodcock

N R

Hatim S. Zu’bi

H S. Z’  P

BANGLADESH

Mohammad Abdul Wazed

D  L

R  S

Md. Abdul Maleque Mian

Abdullah

C I

B, B B

Zainul Abedin

A. Q  C. /

PC

Munir Uddin Ahamed

I T

S L., A 

P

Tanjib-ul Alam

D. K H 

A

MD. Nurul Amin

D

C L.

Mehedy Amin

D

C L.

Saady Amin

D

C L.

Noorul Azhar

G 

B

Probir Barua

Md. Halim Bepari

H L A

Sharif Bhuiyan

D. K H 

A

Jamilur Reza Choudhury

Aparup Chowdhury

M  L, J

 P A

Badrud Doulah

D  D

A

Nasirud Doulah

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A

Shamsud Doulah

D  D

A

Mohammad Firoz Mia

M  E

Moin Ghani

D. K H 

A

K M A Halim

U T S

Raquibul Haque Miah

A  A

L F

Mirza Quamrul Hasan

A’ L A

Abdullah Hasan

D. K H 

A

Md. Nazmul Hasan

P I

Kazi Rashed Hassan Ferdous

P

Ikhtiar Hossain

O B

Abdul Hamid Howlader

D D R

O

Mohammad Zeeshan Hyder

L, K  P

Shariful Islam

Md Aminul Islam

C A-T C.

Samsul Islam

E M

 D C

O

Mohammed Aminul Islam

V-S S L.

Sohel Kasem

A. Q  C. /

PC

L F I.

L.

Qazi Mahtab-uz-Zaman

A.I.M Monsoor

S A Mortoza

O T A

Sheikh Nurul

Eva Quasem

A  A L

A,   L

M

A.F.M. Rahamatul Bari

G L A L

Md. Mahbubur Rahman

A C 

E

Moinur Rahman

A R C

C

Al Amin Rahman

A A R 

A

M.A. Reza

T

R L I

L.

Deloar Siddique

M. A B  C.

Shahriar Syeed

V-T F P L.

S S T L

Babla Topy

BELARUS

Ivan Alievich

V M  P

Yuri M. Alymov

N B

Alexey Anischenko

V, M 

P LLC

Svetlana Babintseva

DICSA A, L 

C

Ron J. Barden

PC

Vladimir G. Biruk

C L.

B L.

Dmitry Bokhan

B

Alexander Bondar

B

Alexander Botian

B  S L

O

Vitaly Braginiec

B  P

Aliaksandr Danilevich

D

Igor Dankov

PC

Vladimir Didenko

PC

Anton Dolgovechny

N B

Dmitry Dorofeev

N B

Marina Dymovich

B  S L

O

Kuksenko Ivan Gennadievich

ARS G

Gennadiy Glinskiy

DICSA I

G  L

Alexandr Ignatov

N B

Antonina Ivanova

DICSA I

G  L

Dmitry L. Kalechits

N B

Nina Knyazeva

B

Irina Koikova

DICSA I

G  L

Mikhail E. Kostyukov

A  L

Dmitry Labetsky

B

Oksana Loban

E  Y

Sergei Logvinov

K

Ekaterina Lukyanova

S C  R

E R

Konstantin Mikhel

V M  P

Alexei Nazarov

N B

Vladimir Nemov

DICSA A, L 

C

Magdalena Patrzyk

PC

Victor Plenkin

N B

Vassili I. Salei

B  S L

O

Sergei Senchuk

S C  R

E R

Vitaly P. Sevroukevitch

B S

I A

Alexander Shevko

N B

Lubov Slobodchikova

N B

Viktar Strachuk

D  T

Sergey Strelchik

V C

Natalia Talai

V M  P

Yuri M. Truhan

N B

Alexander Vasilevsky

V C

Anna Yakubenko

PC

Vyacheslav Zhuk

IFC

BELGIUM

A  O LLP

C  C

Hubert André-Dumont

MG W LLP

Christiaan Barbier

M-D’H

ierry Bosly

W  C

Gilles Carbonez

MG W LLP

Ortwin Carron

M-D’H

Koen Cooreman

Steven De Schrijver

V B  B

Amaury Della Faille

PC

Frank Dierckx

PC

David Du Pont

A

Jürgen Egger

M-D’H

Pierrette Fraisse

SPF F - AGDP

Kurt Grillet

A

Sandrine Hirsch

S B

omas Hürner

N B

Stephan Legein

F P S

F

Luc Legon

PC

Alexis Lemmerling

B N

Axel Maeterlinck

S B

Philippe Massart

S

MCA

Robert Meunier

N

Carl Meyntjens

A

Dominique Mougenot

C C M

Didier Muraille

N B

Peter Neefs

N B

Sabrina Otten

PC

P W

T N.V.

Peter Rooryck

M-D’H

Katrien Schillemans

PC

Frédéric Souchon

PC

Jan Van Celst

DLA P LLP

Mieke van den Bunder

PC

B A

Ruben Van Impe

V I A

BVBA

156

DOING BUSINESS 2009

Dirk Van Strijthem

PC

Suzy Vande Wiele

L  L

Bart Vanham

PC

Patrick Vercauteren

APL

Reinout Vleugels

V B  B

Christian Willems

L  L

BELIZE

Emil Arguelles

A  C LLC

Rudy Castillo

T B B L.

Gian C. Gandhi

I F

S C

Mirna Lara

E B S

S

Russell Longsworth

C S

A L.

Fred Lumor

F L  C.

Reynaldo F. Magana

F I

B S L.

Tania Moody

B  W

Patricia Rodriguez

B C 

C A R

Dan Roth

S F S

Janelle Tillett

E B S

S

Saidi Vaccaro

A  C LLC

Philip Zuniga

B  A-

-L

BENIN

Jean-Claude Adandedjan

C B

Ganiou Adechy

E  M G

A

Eurydice Adjovi

C B

Victoire Agbanrin-Elisha

C ’A

A-E

Saïdou Agbantou

C ’A

Paul Agbonihoue

SBEE

Jean-Paul T. Hervé Ahoyo

S B

D’E E

Sybel Akueshson

FCA

Rakou Alabi

C M A

Dieu-Donné Mamert Assogba

C M A

Innocent Sourou Avognon

M   J 

  L

Zachari Baba Body

C SPA B B,

Q  S

Charles Badou

C ’A C

B

Gabriel Bankole

C B

Agnès A. Campbell

C  A

Eugene Capo-chichi

M  T

  T P

Michèle A. O. Carrena

T  P

I  C

D S L

Johannès Dagnon

G H A

Armand Dakehoun

M  M, 

’E   L’

Dansou

I

Jonathan Darboux

BCEAO

Fatimatou Zahra Diop

BCEAO

Henri Fadonougbo

T  P

I

Francis Sètondji Fagnibo

M  F 

 L’E

Guy Médard Agbo Fayemi

O N 

A  

U

Jean Claude Gnamien

FIDAFRICA /

PC

Hermann Gnango

FIDAFRICA /

PC

Denis Hazoume

C B

Dominique Lales

A  O G

Evelyne M’Bassidgé

FIDAFRICA /

PC

Adeline Messou

FIDAFRICA /

PC

Severin-Maxime Quenum

C SPA B B,

Q  S

Dakehoun Armand S. Raoul

M  M, 

’E   L’

Mohammed Rabiou Salouf

C  C 

’I  B

Zakari Djibril Sambaou

Alice Codjia Sohouenou

A--L

Didier Sterlingot

SDV - SAGA

Dominique Taty

FIDAFRICA /

PC

Chakirou Tidjani

A B 

P  E

C

Abdoul’ Azis Tidjani

D G 

I   D

Jean-Bosco Todjinou

O N 

A  

U

Roger Tohoundjo

H C  J

Fousséni Traoré

FIDAFRICA /

PC

Konate Yacouba

F T

Z S

Donatien Adannou Zonon

C  C 

’I  B

BHUTAN

Susan Collier

O, H 

S LLP

Kincho Dorjee

L P

Ugyen Dorji

T C C

Laxmi Prasad Giri

B N B L

archin Lhendup

M  F

S.N. Muruli

T C C

Sangay Penjore

T M C.

Sonam Tshering

M  F

Sonam Wangchuk

M  F

Tshering Wangchuk

R C  J

Sonam P. Wangdi

M  E

A

Tashi Wangmo

M  L 

H R

BOLIVIA

Fernando Aguirre

B A S. C.

Carolina Aguirre Urioste

B A S. C.

Oswaldo Alvarez Wills

SV A S.R.L.

Daniela Aragones Cortez

S  A S.

C. A

Jaime Araujo Camacho

F

Raúl A. Baldivia

B U 

A

Adrian Barrenechea

Bazoberry

C, U 

A

Enrique Barrios

G  G S.C.

Alexandra Blanco

G  G S.C.

Francisco Bollini Roca

F

Walter B. Calla Cardenas

C D 

A  L P

Franklin Carrillo

PC

Jose A. Criales

C, U 

A

J. Christian Davila C.

SD A

Karen Yovana Egüez Palma

F

Jeannine Forgues

F

Nicolas Franulic Casasnovas

I - S 

I C

BIC ..

Jose E. Gamboa T.

C D 

A  L P

Michelle Giraldi Lacerda

PC

Renato Goitia Machicao

H S.R.L.

Adriana Grizante de Almeida

PC

Ramiro Guevara

G  G S.C.

Primitivo Gutiérrez

G  G S.C.

Enrique F. Hurtado

S  B 

E F

Marcelo Hurtado-Sandoval

S, S

Carlos Alberto Iacia

PC

Jorge Luis Inchauste

G  G S.C.

Paola Justiniano Arias

S  A S.

C. A

Cesar Lora

PC

Reynaldo Marconi O.

F

Gonzalo Mendieta Romero

E  A

M R 

A

Luis Meneses M.

A

Jaime Merida Alvarez

C D 

A  L P

Ariel Morales Vasquez

C.R. F. R A

Evany Oliveira

PC

Elidie P. Bifano

PC

Alejandro Peláez Kay

I  A

Mariana Pereira Nava

I  A

Oscar Antonio Plaza Ponte

E D S D

I E S.A.

Julio Quintanilla Quiroga

Q  S, S.

C.

Carlos Ramirez Arroyo

C.R.  F. R,  

L M

Diego Rojas

C.R.  F. R,  

L M

Fernando Rojas

C.R.  F. R,  

L M

Mariela Rojas

E D S D

I E S.A.

Pilar Salasar

B A S. C.

Sergio Salazar-Machicado

S, S

Fernando Salazar-Paredes

S, S

Sandra Salinas

C.R.  F. R,  

L M

Raoul Rodolpho Sanjines

Elizagoyen

S  A S.

C. A

Jennifer Shepard

SD A

A. Mauricio Torrico Galindo

Q  S, S.

C.

Roberto Viscafé Ureña

PC

Mauricio Zambrana Cuéllar

I - S 

I C

BIC ..

BOSNIA AND

HERZEGOVINA

Sabina Buco

PC

Emir Corhodzić

DLA P W -T

Mark Davidson

PC

Višnja Dizdarević

M L O

Petros Doukas

IKRP R  P

Ezmana Hadziavdić

M L O

Emin Hadzić

M L O

Senada Havić Hrenovica

LRC C B

Ismeta Huremović

L R O 

 S M

C

Nusmir Huskić

M L O

Haris Mesinović

IFC

ACKNOWLEDGMENTS

157

Arela Jusuasić

L’ O B

T-D, O

P  A

D

Muhidin Karšić

L O  E

K

Emmanuel Koenig

PC

Vildana Mandalović

IKRP R  P

Branko Marić

M L O

Emir Pasanović

DLA P W -T

Edisa Peštek

DLA P W -T

Hasib Salkić

I

Mehmed Spaho

L O S

Anisa Strujić

M L O

Bojana Tkalčić-Djulić

L’ O B

T-D, O

P  A

D

Mira Todorović-Symeonidi

IKRP R  P

Selver Zaimović

L O S

BOTSWANA

Stanurse Bangu T. Lesetedi-

Keothepile

R  C,

T M, P 

D

John Carr-Hartley

A A

Rizwan Desai

C N  C

Diba M. Diba

M  K A

Guri Dobo

D  C,

C P

A

Edward W. Fasholé-Luke II

L  A

Vincent Galeromeloe

TU ITC

Laknath Jayawickrama

PC

Bokani Machinya

C N  C

Dineo Makati-Mpho

C N  C

Mercia Bonzo Makgaleme

C, M

 C.

Finola McMahon

O-O S  C.

Diniar Minwalla

PC

Claude A. Moja

M  L 

H A

Mmatshipi Motsepe

M A P. L.

Jack Allan Mutua

T I

B

Alfred B. Ngowi

U  B

Rajesh Narasimhan

G T

Godfrey N. Nthomiwa

A  J

Kwadwo Osei-Ofei

O-O S  C.

Butler Phirie

PC

Nikola Stojanovic

ABB (P) L

Juliana White

B S E

Dave Williams

M  K

BRAZIL

Pedro Aguiar de Freitas

C V  R

D

Antonio Aires

D  A

A

Donizeet Andonio da Silva

DAS C

Pedro Vitor Araujo da Costa

E  A

G V

Flavia Bailone Marcilio

Barbosa

V A

Priscyla Barbosa

V A

Renato Berger

T F A

Camila Biral

D  A

A

Richard Blanchet

L  P

A

Adriano Borges

D V W  C

A

Daniel Bortolotto

C L

Sergio Bronstein

V A

Júlio César Bueno

P N A

Paulo Campana

F, P,

M  A

A  C

L

Plinio Cesar Romanini

B C

Renato Chiodaro

D V W  C

A

C U

C

Fernanda Cirne Montorfano

E  A

G V

Gilberto Deon Corrêa Junior

V A

Sidinei Corrêa Marques

B C

Adriana Daiuto

D  A

A

Cleber Dal Rovere Peluzo

V C O

A

Eduardo Depassier

L  P

A

Roberta dos Reis Matheus

T R  W

A

José Ricardo dos Santos Luz

Júnior

D G, C

G  T

A

Roberta Feiten Silva

V A

Vanessa Felício

V A

omas Benes Felsberg

F, P,

M  A

A  C

L

Danielle Ferreiro

P G

A

Rafael Frota Indio do Brasil

Ferraz

E  A

G V

Rafael Gagliardi

D  A

A

iago Giantomassi

D  A

A

Michelle Giraldi Lacerda

PC

Adriana Grizante de Almeida

PC

Enrique Hadad

L  P

A

Mery Ellen Hidalgo

N D

Carlos Alberto Iacia

PC

Christopher Jarvinen

P N A

Esther Jerussalmy

A  P

A

Fernando Loeser

L  P

A

Marina Maccabelli

D  A

A

André Marques

P N A

Georges Louis Martens Filho

D V, W, C

 G A

iago Martins

A  P

A

Jose Augusto Martins

B  MK

Laura Massetto Meyer

P G

A

Rodrigo Matos

MBM T

Eduardo Augusto Mattar

P G

A

Anneliese Moritz

F, P,

M  A

A  C

L

Walter Abrahão Nimir Junior

D V, W, C

 G A

Evany Oliveira

PC

Andrea Oricchio Kirsh

V C O

A

Elidie P. Bifano

PC

Maria Fernanada Pecora

V A

Fabio Luis Pereira Barboza

V C O

A

Andréa Pitthan Françolin

D V, W, C

 G A

Durval Portela

L  P

A

P U

C  P

Eliane Ribeiro Gago

D G, C

G  T

A

Guilherme Rizzo Amaral

V A

João Rodrigues

V A

Carlos Santos

S C

Camilla Sisti

A  P

A

Claudio Taveira

P N A

Enrique Tello Hadad

L  P

A

Marcos Tiraboschi

V A

Fábio Tokars

J C  P

Luiz Fernando Valente De

Paiva

P N A

José Wahle

V A

Eduardo Guimarães

Wanderley

V A

Celso Xavier

D  A

A

BRUNEI

A I

Danny Chua

B T

C

Michael Guan

L C

A

Nancy Lai

L C

A

Kin Chee Lee

L C

A

Yew Choh Lee

Y.C. L  L A 

S

Teck Guan Lim

E  Y

Kelvin Lim

K. L  C.

Guillaume Madru

SDV

Colin Ong

D. C O L

S

BULGARIA

Svetlin Adrianov

P, M  P

Nikolay Bandakov

K  P

Christo Batchvarov

PC

Ilian Beslemeshki

G, T  C.

Nikolai Bozhilov

U L P.

Stella Bozova

S, K 

V

Emil Cholakov

LM L S L.

Marta Del Coto

L,

PC

L S

Borislav Dimitrov

L,

PC

L S

Kristina Dimitrova

L,

PC

L S

Elina Dimova

LIC - P, M 

P

Lora Docheva

PC

Bogdan Drenski

G, T  C.

E I

S A L,

V   

Georgy Georgiev

L,

PC

L S

Marieta Getcheva

PC

Ralitsa Gougleva

D, G,

K  V

Katerina Gramatikova

D, K 

L

158

DOING BUSINESS 2009

Iassen Hristev

D, K 

L

Ginka Iskrova

PC

Angel Kalaidjiev

K, G 

M

Yabor Kambourov

K  P

Hristina Kirilova

K  P

Lilia Kisseva

D, G,

K  V

Donko Kolev

A B I

Ilya Komarevski

L,

PC

L S

Boika Komsulova

PC

Dessislava Lukarova

A N G

Ivan Markov

LIC - P, M 

P

Gergana Monovska

D, G,

K  V

Vladimir Natchev

A N G

Yordan Naydenov

B B  C.

Violeta Nikolova

A N G

Darina Oresharova

E B EAD

Alexander Pachamanov

G, T  C.

Yordanka Panchovska

G, T  C.

Miglena Peneva

G, T  C.

Vladimir Penkov

P, M  P

Galina Petkova

A N G

Borislava Pokrass

S, K 

V

Gerdana Popova

G, T  C.

Nikolav Radev

D, K 

L

Nevena Radlova

S, K 

V

Alexander Rangelov

PC

Anna Saeva

B B  C.

Stela Slavcheva

A C

I L.

Violeta Slavova

E B EAD

Irina Stoeva

S, K 

V

Roman Stoyanov

LIC - P, M 

P

Margarita Stoyanova

K  P

Peter Takov

L,

PC

L S

Laura omas

LM L S L.

Svilen Todorov

T  D L

F

Matea Tsenkova

D, G,

K  V

Stefan Tzakov

K  P,

A  

Maria Urmanova

L,

PC

L S

Miroslav Varnaliev

U L P.

Pavel Vitliemov

S, K 

V

Vera Yaneva

P, M  P

BURKINA FASO

Campene A eophile

Fortune Bicaba

Dieudonne Bonkoungou

Birika Jean Claude Bonzi

B. ierry Compaoré

I-D-

A

Bernardin Dabire

C B D

Laurent-Michel Dabire

C B D

Jonathan Darboux

BCEAO

Denis Dawende

O N M J

C Z

Sylvie Dembelé

Daouda Diallo

F C

I

Fatimatou Zahra Diop

BCEAO

Jean Claude Gnamien

FIDAFRICA /

PC

Hermann Gnango

FIDAFRICA /

PC

Sibi Desire Gouba

O N M J

C Z

Issaka Kargourou

M  ’ 

B F

Barthélémy Kere

C ’A

B K

Gilbert Kibtonre

CEFAC

Messan Lawson

Colette Lefebvre

I  T

Ido Leocaldie

C B D

Evelyne Mandessi Bell

C O 

B

Evelyne M’Bassidgé

FIDAFRICA /

PC

Adeline Messou

FIDAFRICA /

PC

Oumarou Ouedraogo

A   C

N. Henri Ouedraogo

M  F 

 B

François de Salle Ouedraogo

S N

’E  B

Benewende S. Sankara

C M S

Hermann Sanon

O N M J

C Z

Michel Sawadogo

U 

O

Moussa Sogodogo

A   C

Barterlé Mathieu Some

A   C

ombiano Sylvain

EPURE

Dominique Taty

FIDAFRICA /

PC

Clément Toe

G ’E 

D

Fousséni Traoré

FIDAFRICA /

PC

Bouba Yaguibou

Seydou Roger Yamba

C M S

Gilles Corneille Yaméogo

B  B F

Ousmane Prosper Zoungrana

éophane Noël Zoure

O N M J

C Z

BURUNDI

Bireha Audace

B-M-

G 

Joseph Bahizi

B   R

 B

Sylvestre Banzubaze

A   

B

Emmanuel Hakizimana

C. D’A-C

Dominik Kohlhagen

C  L

’A J

 P

Augustin Mabushi

A  JN M C

’A

Jean Marie Mudende

R  B

M   J

Bonaventure Nicimpaye

I S, S.A.

Bernard Ntahiraja

C W R

arcisse Ntakiyica

B  B

Daniel Ntawurishira

SDV T - G

B

François Nyamoya

A   C

Déogratias Nzemba

A   C

Laurent Nzeyimana

P  C

’A CEBAC

Phillipe Pasquali

SDV T - G

B

Prosper Ringuyeneza

A 

C (A.C.)

Willy Rubeya

C W R

Benjamin Rufagari

D  T

Clémence Rwamo

M   J

Fabien Segatwa

E M S

Gabriel Sinarinzi

C M G

S

Salvatore Sindayihebura

SDV T - G

B

Audace Sunzu

REGIDESO-B

CAMBODIA

Chan Koulika Bo

B.N.G.

Kate Bugeja

A C

F

Keokolreak Buth

V  A L

F

Huot Chea

T W B

Michael Cheah

S C

Phanin Cheam

M  P

P B  U

A

Rithy Chey

B.N.G

Boyan Chhan

I R

Ngov Chong

PC

Brennan Coleman

DFDL M L G

Sandra D’Amico

HR I. (C) C.,

L.

Louis-Martin Desautels

DFDL M L G

Senaka Fernando

PHC

Rob Force

DFDL M L G

Stephane Guimbert

T W B G

Phea Ham

C V L O

Svay Hay

A B P.

Kent Helmers

I R

Naryth H Hour

B.N.G.

Tim Holzer

DFDL M L G

Santhea Houn

N L 

S/P

Dourng Kakada

E I 

C

May Kano

A B P.

Sakhan Khom

A C

F

Chhung Kong

DFDL M L G

Kheng Leang

N L 

S/P

Jean Loi

PC

Janet H. Lueckenhausen

F E

Tayseng Ly

HBS L F 

C

Nimmith Men

A C

F

Jacqueline Menyhart

B.N.G

Eric Metayer

N L 

S/P

Long Mom

RAF I

F I.

Kaing Monika

T G

M

A  C

Laurent Notin

I R

Ry Ouk

B N O  P

Phan Phalla

S N

E C

Pisetha Pin

S CRM C

L

Soleil Della Pong

HR I. (C) C.,

L.

ACKNOWLEDGMENTS

159

Sour Por

G L S P

L.

Sovannorak Rath

N B

Kuntheapini Saing

A C

F

Denora Sarin

S  A

Chanthy Sin

L

Sorya Sin

SHA T E

C. L.

Billie Jean Slott

S  A

Lor Sok

A C

F

Chamnan Som

C F 

E  B

A

Sorphea Sou

A C

F

David Symansky

HR I. (C) C.,

L.

Michael Tan

RAF I

F I.

Vann o

A B P

Janvibol Tip

T  P

Iv Visal

E  C

Sal Viseth

S C

CAMEROON

Mobeh Andre

M S.A.

Gilbert Awah Bongam

A  F-N L

F

Richard Batchato

S  C

David Boyo

J  P

Anne Marie Dibounje Jocke

C M E

L

Paul Marie Djamen

BICEC

Laurent Dongmo

J  P

Ivonne Egbe

S  D

Evariste Elundou

M S.A.

Lucas Florent Essomba

C E 

A

Jean Pierre Eyoum

Mandengue

E N E

M

Atsishi Fon Ndikum

A  F-N L

F

Philippe Fouda Fouda

BEAC

Caroline Idrissou-Belingar

BEAC

Angoh Angoh Jacob

N H  C. L F

Paul Jing

J  P

Henri Pierre Job

C ’A H

J

Serge Jokung

C M M

A NGWE

Jean Aime Kounga

C ’A A

R

Kumfa Jude Kwenyui

J C L F

Ariane Marceau-Cotte

C M M

A NGWE

Danielle Mbape

J  P

Alain Serges Mbebi

C CADIRE

Augustin Yves Mbock Keked

C CADIRE

Clarence Mireille Moni Nseke

Epse Etame

C M E

L

Bérangère Monin

FIDAFRICA /

PC

Jean Jacques Moukory Eyango

C M E

L

Raoul Mouthe

N C

Aimé Ndock Len

M  N L F, 

’

Marcelin Ndoum

E   W’

Isidore Baudouin Ndzana

FIDAFRICA /

PC

Simon Pierre Nemba

C M M

A N

Julius Ngu Tabe Achu

A  F-N L

F

Marie-Andrée Ngwe

C M M

A NGWE

Mbah Martin Njah

N H  C. L F

Pierre Njigui

ABB C

Patrice Guy Njoya

C M M

A N

Jacques Nyemb

C N

Christian O’Jeanson

M S.A.

André-Marie Owono

C N

Blaise Talla

C J M

 A SARL

Dominique Taty

FIDAFRICA /

PC

Charles Tchuente

C N

Jude Yong Yeh

C CADIRE

CANADA

David Bish

G LLP

Jay A. Carfagnini

G LLP

Allan Coleman

O, H  H

LLP

David Cooper

B L G LLP

Gilles Demers

G O

Jeremy Fraiberg

O, H  H

LLP

Anne Glover

B, C  G,

  L M

Yoine Goldstein

MM B

M

Steven Golick

Pamela S. Hughes

B, C  G,

  L M

Andrew Kent

MM B

M

Matthew Kindree

B  MK LLP

Joshua Kochath

C C L

Susan Leslie

F C T

Charles Magerman

B  MK LLP

omas O’Brien

PC

Alfred Page

B L G LLP

John Pirie

B  MK LLP

Sam Rappos

Bruce Reynolds

B L G LLP

Damian Rigolo

O, H  H

LLP

Paul Robinson

C C

Kelly Russell

PC

Paul Schabas

B, C  G,

  L M

Irina Schnitzer

D LLP

Nicholas Scheib

MM B

M

SDV

Sharon Vogel

B L G LLP

Kim Wood

PC

CAPE VERDE

Hermínio Afonso

PC

Janira Hoper Almada

D. H A E

A

Nandixany Andrade

A S 

A

Vera Andrade

CWV A

Braz de Andrade

F B  A

Mary Braz de Andrade

F B  A

Susana Caetano

PC

Vasco Carvalho Oliveira

Ramos

E

Ilíldio Cruz

G  A

C 

P J

Zacarias De Pina

ENGEOBRA

Victor Adolfo de Pinto Osório

A--L

Jorge Lima Delgado Lopes

N O 

S  I

João Dono

J D A

Ana Duarte

PC

John Duggan

PC

Djassi Fonseca

NOS

Florentino Jorge Fonseca Jesus

M P

Paulo Godinho

PC

Eduardo Nascimento Gomes

E P 

E  Á

Joana Gomes Rosa

A

Agnaldo Laice

M L

Jose Manuel Fausto Lima

E P

Ana Denise Lima Barber

CWV A

Antonio Lopes

PC

Maria de Fatima Lopes Varela

B C  C

V

Ricardo Martins

E

Paulo Noel Martins

P C G

João M.A. Mendes

AUDITEC - A 

C

Carlos Pereira Modesto

M - D

Fernando Aguiar Monteiro

A A

Ricardo Cláudio Monteiro

Gonçlaves

P  J 

T  C 

P

Milton Paiva

D. H A E

A

Carlos Gregorio Lopes Pereira

Goncalves

C  R

P C 

A

Eldetrudes Pires Neves

A, N, S

 M, A

A

Armando J.F. Rodrigues

PC

José Rui de Sena

A  D

 F  S

L

Tito Lívio Santos Oliveira

Ramos

E

Henrique Semedo Borges

A

Arnaldo Silva

A S 

A

Maria Fernanda Silva Ramos

BCA - G J

Mario Alberto Tavares

M

João Carlos Tavares Fidalgo

B C

Elsa Tavazes

CWV A

Jorge Lima Teixeira

A

Tereza Teixeira B. Amado

A  M

A

Leendert Verschoor

PC

CENTRAL AFRICAN

REPUBLIC

Richard Anokonayen

M   

P

Max Symphorien Babdiba

C OHADA

Jean Christophe Bakossa

L’O C 

A

Emile Bizon

C T -

U  B

Michel Desprez

SDV C - G

B

Maurice Dibert- Dollet

M   J

Bertin-Run Dimanche

M  F,

D G 

I   D

Christiane Doraz-Serefessenet

S G  

C  N

160

DOING BUSINESS 2009

Marie-Edith Douzima-Lawson

C D

M   



E C

(ENERCA)

Philippe Fouda Fouda

BEAC

Dolly Gotilogue

Isidore Grothe

M  F 

 B

Gabriel Houndoni

C OHADA

Caroline Idrissou-Belingar

BEAC

Noel Kelembho

SDV - G B

Bouna Loumandet Chrésia

E N

Jean Paul Maradas Nado

M  ’U

Anasthasie Mbo-Gaudeuille

C  C

’I    

L’

Serge Médard Missamou

C OHADA

Yves Namkomokoina

M, C

T

Jean Baptiste Nouganga

B C F -

C N

Bako Sah

A

CHAD

Abdelkerim Ahmat

SDV

Oscar D’Estaing Deosso

FIDAFRICA /

PC

Baba Dina

S N'D

Mahamat Djibrine

STD

N’Doningar Djimasna

F  D,

U  N’D

Philippe Fouda Fouda

BEAC

Caroline Idrissou-Belingar

BEAC

Narcisse Madjiyore Dongar

Issa Ngarmbassa

E M I N 

Nissaouabé Passang

E M P

Nicolas Ronzié

FIDAFRICA /

PC

Gilles Schwarz

SDV

Dominique Taty

FIDAFRICA /

PC

Nadine Tinen Tchangoum

FIDAFRICA /

PC

Sobdibé Zoua

L F SCPP

CHILE

Angie Armer Rios

A H J

Sandra Benedetto

PC

Jorge Benitez Urrutia

U  C

Jimena Bronfman

G, O, N 

E

Héctor Carrasco

S 

B  I

F

Paola Casorzo

P, Y,

P  B

Andrés Chirgwin

A H J

Camilo Cortés

A  C

Sergio Cruz

C  C. A

José Ignacio Díaz

Y, R-

T,G,L

 S

Cristián S. Eyzaguirre

E  C.

Silvio Figari Napoli

D

Cristian Garcia-Huidobro

B C

Juan Pablo Gonzalez M.

G, O, N 

E

Mauricio Hederra

C  C A

Javier Hurtado

C C  

C

Fernando Jamarne

A  C

Didier Lara

PC

León Larrain

B  MK (C,

O  M

L.)

Enrique Munita

P, Y,

P  B

Cristian Olavarria

P, Y,

P  B

Gerardo Ovalle Mahns

Y, R-T,

G, L S

Luis Parada Hoyl

B, A 

Z

Pablo Paredes

A Z

A

Beatriz Recar

B  MK (C,

O  M

L.)

Sebastián Riesco

E  C.

Claudio Rivera

C  C L.

Edmundo Rojas García

C  B

R  S

Alvaro Rosenblut

A Z

A

Carlos Saavedra

C  C. A

Adriana Salias

R G

Martín Santa María O.

G, O, N 

E

Carlos Saveedra

C  C A

Esteban Tomic

C  C. A

Jorge Valenzuela

P, Y,

P  B

Sebastián Valdivieso

Y, R - T,

G, L S

Osvaldo Villagra

PC

Arturo Yrarrázaval

Covarrubias

Y, R - T

G, L  S

Sebastián Yunge

G, O, N 

E

Rony Zimerman M.

A H J

CHINA

Russell Brown

LB

Robin Cai

BNP S

Rico Chan

B  MK

John Chan

F R C., L.

Rex Chan

PC

Yixin Chen

D P  W

Caro Chen

D O C., L.

Lisa Chen

J C.

Jie Chen

J H L O, 

 L M

Barry Cheung

KPMG H

Bolivia Cheung

KPMG H

Taylor Chuang

I M

I C., L.

Yw Chung

B B LLP

Tony Diao

S H L.

Wayne Forne

F M 

S

Wei Gao

ZY  P

Leo Ge

G S L C.

L.

Alex Gee

S P

M C., L.

Alexander Gong

B  MK

Kejun Guo

DH L O

Felix Hu

S M A

C., L.

Simon Huang

LB

H XGY

L C., L.

Kone Jerry

Z G

I  T C., L.

Zhou Jianming

N J M

John T. Kuzmik

B B LLP

John Kuznik

B B LLP

Jony Lee

S G

Berry Lin

SDV L.

Zhiqiang Liu

K  W

Lucy Lu

K  W

George Luo

P M

M O

Nicky Ning

L C I 

E C., L.

Nonnon Pan

M I.

Catherine Rown

Han Shen

D P  W

Cathy Shi

O, H 

S LLP

Frank Shu

P H

Jessie Tang

G S L C.

L.

Youshan Tang

N F R 

T C., L.

Emily Tang

O, H 

S LLP

Lu Terry

S L G

C., L.

W Y E

C., L.

Celia Wang

PC

Fenghe Wang

D L O

William Wang

PC

Luke Wang

S D I

C., L

W I C., L.

Cassie Wong

PC

Kent Woo

K L F

Annie Xun

Qing Yang

Y F C., L.

Bill Yao

S T C., L.

Susan Ye

KPMG H

Jerry Ye

O

Jonathan You

O, H 

S LLP

Xianghau Yu

S X X Q L

O

Xianghua Yunge

S X X Q L

O

Libin Zhang

B B LLP

Yi Zhang

K  W PRC L

Johnson Zheng

X A C

C

COLOMBIA

Carlos Alcala

J L C

 C.

Mauricio Angulo

C - DC

Patricia Arrázola-Bustillo

G-P A

Luis Alfredo Barragán

B  U, 

 L M

Pablo Barraquer-Uprimny

B  U, 

 L M

Guillermo Hernando Bayona

Combariza

N   B

Juliana Bazzani Botero

J L C

 C.

Juan Guillermo Becerra

PC

Claudia Benavides

G-P A

Nicolás Botero

H, N  P

A

Carlos Rodríguez Calero

PC

Maria Paula Camacho

C C  

C

Bibiana Camacho

C A

Carolina Camacho

P H  R

Darío Cárdenas

C  C

ACKNOWLEDGMENTS

161

Natalia Caroprese

B  MK

Felipe Cuberos

P  C S.A.

María Helena Díaz Méndez

PC

Jose Duran

E S

Lucas Fajardo-Gutierrez

B  U, 

 L M

Gustavo Florez

S P

R  C

Carlos Fradique-Méndez

B  U, 

 L M

Ana Giraldo

P  C S.A.

Santiago Gutiérrez

J L C

 C.

Viviana Hernández Grajales

C C  

C

Wilson Herrera Robles

PW C

Santiago Higuera

C C  

C

Mario Hoyos

J L C

 C.

Jorge Lara-Urbaneja

B  MK

Alessandra Laureiro

G-P A

Cristina Lloreda

B  U, 

 L M

Santiago Lopez

PC

L S

Natalia López

P H  R

Gabriela Mancero

C A

Carlos Monroy

C C

Ana Maria Navarrete

P H  R

Luis E. Nieto

N  C

Ana Maria Olaya

P H  R

Juan Carlos Paredes

B  U, 

 L M

Carlo Polo

C – DC

Raul Quevedo

J L C

 C.

Fernan Restrepo

B  U, 

 L M

Cristina Rueda Londono

B  MK

Juan Carlos Ruiz

J L C

 C.

José Roberto Sáchica Méndez

B  MK

Paula Samper Salazar

G-P A

Felipe Sandoval Villamil

G-P A

José Luis Suárez

G-P A

Raúl Alberto Suárez Arcila

Jose Alejandro Torres

P H  R

Beatriz Uribe Botero

C C  

C

Claudia Vargas

PC

Diego Vega

PC

L S

Alberto Zuleta

G-P A

COMOROS

Harimia Ahmed Ali

C M H

Remy Grondin

V C

Ahamada Mahamoudou

A   C

Youssouf Yahaya

I   G

C

CONGO, DEM. REP.

Jean Adolphe Bitenu

ANAPI

Etienne Blocaille

FIDAFRICA /

PC

Alain Buhendwa

C M 

A

Deo Bukayafwa

MBM C

Jean Michel Cardino

S M 

D/RJ T

Victor Créspel Musari

C ’ JCC  A

Regis de Oliveira

A .... - SDV

Yves Debiesme

A .... - SDV

Hervé Diakiese

A   C

Papy Djuma Bilali

C M

David Guarnieri

FIDAFRICA /

PC

Amisi Herady

ANAPI

Sandra Kabuya

C M 

A

Robert Katambu

C M 

A

Pierre Kazadi Tshibanda

C M

Arly Khuty

Francis Lugunda Lubamba

C L L

Angèle Mabondo Ngoyi

C M

Nkusu Makengo

C M

Babala Mangala

GTS E

Roger Masamba Makela

A D  F

Jean Paul Matanga

C M 

A

Paulin Mbalanda

MBM C

Didier Mopiti

MBM C

Louman Mpoy

C M - L 

A

Jean Bosco Mwaka

C M 

A

Victorine Bibiche Nsimba

Kilembe

B  K/

M

S N

’E (SNEL)

Christie Madudu Sulubika

C G.B. M N 

A

Dominique Taty

FIDAFRICA /

PC

Marius Tshiey-A-Tshiey

C M  A

Toto Wa Kinkela

C T

CONGO, REP.

Prosper Bizitou

FIDAFRICA /

PC

David Bourion

FIDAFRICA /

PC

Mohammad Daoudou

FIDAFRICA /

PC

Jean-Philippe Esseau

C E

Mathias Essereke

C ’A C

C

Ludovic Désiré Essou

C E

Philippe Fouda Fouda

BEAC

E  M S

M-D 

N M’F

Henriette Lucie Arlette Galiba

O N M G

Caroline Idrissou-Belingar

BEAC

Sylvert Bérenger Kymbassa

Boussi

E M B

D, H 

J

François Lavanant

SDV

Emmanuel Le Bras

FIDAFRICA /

PC

Bruno Ossebi

C E

Chimène Prisca Nina Pongui

E  M C

P N P

Roberto Prota

SDV

COSTA RICA

B F  C,

  I L 

L M

Alejandro Antillon

P C

Carlos Barrantes

PC

Alejandro Bettoni Traube

D  D

- A J

A

Caroline Bono

PC

Eduardo Calderón-Odio

BLP A

Gastón Certad

B  A

Silvia Chacon

A F 

A

María Fernanda Chavarría B

C  C

A

Daniel Chaves

CINDE

Ricardo Cordero B.

C  C

A

Daniel De la Garza

JD CANO

Melania Dittel

A  M

Anamari Echeverría

P E F

Alejandro Fernández de

Castro

PC

Octavio Fournier

A F 

A

Neali Garro

BLP A

Andrés Gómez

PC

Andrea González-Rojas

BLP A

Jorge Guzmán

LEX C

María del Mar Herrera

BLP A

Randall Zamora Hidalgo

C R ABC

Roberto Leiva

F  C,  

L M

Vicente Lines

A  M

Andrés López

BLP A

Ivannia Méndez Rodríguez

O A

Jorge Montenegro

SCGMT A 

D

Eduardo Montoya Solano

S G

 E F

Cecilia Naranjo

LEX C

Pedro Oller

O A

Ramón Ortega

PC

Marianne Pál - Hegedüs

A C L

Andrea Paniagua

PC

Felix Pecou Johnson

J C P

A

Laura Perez

CINDE

Julio Pinedo

PC

Monica Romero

PC

Miguel Ruiz Herrera

LEX C

Andrea Saenz

A C L

Mauricio Salas

BLP A

Jose Luis Salinas

SCGMT A 

D

Walter Anderson Salomons

J C P

A

Ana Victoria Sandoval

JD CANO

Juan Tejada

PC

Natalia Van der Laat

BLP A

Marianela Vargas

PC

Sebastián Wong

JD CANO

Rodrigo Zapata

LEX C

Jafet Zúñiga Salas

S G

 E F

CÔTE D’IVOIRE

A R  P

César Asman

C N’G, A 

A

Joachim Bile-Aka

B

Jonathan Darboux

BCEAO

Fatimatou Zahra Diop

BCEAO

Dorothée K. Dreesen

E M D

162

DOING BUSINESS 2009

Bertrand Fleury

SDV - SAGA CI

Jean Claude Gnamien

FIDAFRICA /

PC

Hermann Gnango

FIDAFRICA /

PC

Seyanne Groga

C J-F

C

Guillaume Ko

C N D

L’O  A

Herman Kouao

Evelyne M’Bassidgé

FIDAFRICA /

PC

Adeline Messou

FIDAFRICA /

PC

Georges N’Goan

C N’G, A 

A

Patricia N’guessan

C J-F

C

Jacques Otro

C N D

L’O  A

Athanase Raux

C R, A 

A

Serge Roux

E M R

Dominique Taty

FIDAFRICA /

PC

Fousséni Traoré

FIDAFRICA /

PC

Nadia Vanie

C N’G, A 

A

Abbé Yao

SCPA D-A Y 

A

CROATIA

Boris Andrejas

B  P

Ivo Bijelić

PC

Natko Bilić

S 

Andrej Bolfek

L  P

Marko Borsky

D, T 

B

Marijana Božić

DTB

Belinda Čačić

Č  P

Jasmina Crnalić

CMS Z

Stefanija Čukman

J L O

Martina Čulap

L  P

Gordana Delić

T

Saša Divjak

D, T 

B

Amela Dizdarević

S A  L

Ivana Dominković

CMS Z

Ivan Dušić

V L O

Hrvoje Filipović

L O N

Tamiko Rochelle Franklin

L C

Bojan Fras

Z  P

Ivan Gjurgjan

P  P L

F

Kresimir Golubić

Lidija Hanžek

HROK

HEP D S

O L.

Anita Heršak Klobučarević

P  P L

F

Jana Hitrec

Č  P

Branimir Iveković

I  V

Irina Jelčić

H, R 

P,   L

M

Marijana Jelić

L O J

Sanja Jurković

PC

Mirna Kette

PC

Margita Kiš-Kapetanović

P  P L

F

Miroslav Leko

L  P

Krešimir Ljubić

L  P

Marko Lovirić

D, T 

B

Miroljub Mačešić

M  P,

O 

Josip Marohnić

D, T 

B

Tin Matić

T M L O

Andrej Matijevich

M L O

Iain McGuire

PC

Martina Mladina Kavurić

M R  P

Ivana Mucić

CMS Z

Ljiljana Nogolica

G . . .

Zvonko Nogolica

L O N

Marija Petrović

D, T 

B

Sanja Porobija

P  P L

F

Tihana Posavec

D, T 

B

Marko Praljak

D, T 

B

Ronald Pusić

PC

Gordan Rotkvić

PC

Djuro Sessa

C C  Z

Ana Sihtar

S A  L

Manuela Špoljarić

L  P

Mario Stefanić

T

Goran Šverko

L O N

Luka Tadić-Čolić

B  P

Zoran Tasić

CMS Z

Iva Tokić

P  P L

F

Hrvoje Vidan

I  V

Arn Willems

CB R E ...

CZECH REPUBLIC

A  O, P

A 

Tomas Babacek

A  D

, ...

PC

L S

Libor Basl

B  MK

Martin Bohuslav

A  D

, ...

PC

L S

Stephen B. Booth

PC

Jiří Černý

P  P

Matěj Daněk

P R K,

  I L 

L M

Svatava Dokoupilova

C O 

S, M 

C

Jitka Ernestova

P  P

Kristýna Fišerová

P  P

Jakub Hajek

A  D

, ...

PC

L S

Michal Hanko

B, M  P

Jarmila Hanzalova

P R K,

  I L 

L M

Vlastimil Hokr

BDO P A ...

Vít Horáček

G  C. L

O

Hana Hrbacova

A  D

, ...

PC

L S

Iva Hromková

G  C. L

O

Ludvik Juřička

A  D

, ...

PC

L S

Robert Jurka

BDO P A ...

Jiri Klimicek

S, S  D,

...  

Miroslav Kocman

I ...

Adela Krbcová

P  P

Petr Kucera

CCB - C B

C B

Lenka Mrazova

PC

David Musil

PC

Jarmila Musilova

N B

Stanislav Myslil

C H M 

.

Jörg Nürnberger

DLA P

Athanassios Pantazopoulos

IKRP R  P 

D. A. P

Marketa Penazova

A  D

, ...

PC

L S

Jan Petřík

B B  H,

...

Kristýna Pohlová

G  C. L

O

Pavla Přikrylová

P  P

Jan Procházka

A  D

, ...

PC

L S

Nataša Randlová

P R K,

  I L 

L M

Tomas Richter

C C LLP/

I  E

S, F 

S S, C

U

Zdenek Rosicky

S, S  D,

...  

Leona Sevcikova

P ...

Robert Sgariboldi

P ...

Dana Sládečková

N B

Marie Strachotová

P  P

Miroslav Tichý

DLA P

Růžena Trojánková

L

Klára Valentová

A  D

, ...

PC

L S

Ludìk Vrána

L

Markéta Zachová

V  W, ...

Veronika Žaloudková

I ...

DENMARK

Elsebeth Aaes-Jørgensen

N V, 

 I L

Christine Lægteskov Aon

K R, 

 L M

Peter Bang

Steen Bang-Olsen

K R, 

 L M

omas Bech Olsen

P W

T L

Christel Berning

PC

Jonas Bøgelund

G F

K

Ole Borch

B-B L F

omas Booker

ACCURA

A

Christian Bredto Guldmann

K R, 

 L M

Mogens Ebeling

J B

Eivind Einersen

P  P

Henrik Faust Pedersen

PC

Lars Fogh

ACCURA

A

Alice Folker

G F

K

Arne Gehring

PC

Jens Hjortskov

P  P

ACKNOWLEDGMENTS

163

Heidi Hoelgaard

E N E

Jens Steen Jensen

K R, 

 L M

Jeppe Jørgensen

B-B L F

Ann Kell

PC

Aage Krogh

M

Christine Larsen

Susanne Schjølin Larsen

K R, 

 L M

Lars Lindencrone

B-B L F

Andreas Nielsen

J B

Tim Nielsen

K R, 

 L M

Betri Pihl Schultze

PC

Soren Plomgaard

J B

Louise Krarup Simonsen

K R, 

 L M

Niels Bang Sørensen

G F

K

Jesper Trommer Volf

A

A

Knud Villemoes Hansen

N S 

C - D/K

 M

Anders Worsøe

M

DJIBOUTI

Rahma Abdi Abdillahi

B C

Wabat Daoud

A   C

Bruno Détroyat

Ibrahim Hamadou Hassan

Ibrahim Mohamed Omar

C CECA

Oubah Mohamed Omar

S M L. S

 R

Aicha Youssouf

C CECA

DOMINICA

Eddie Beaupierre

E A

Alix Boyd-Knights

Kathy Buong

A G’

C

Gerald D. Burton

G D. B’

C

D  P

D

Gina Dyer

D  D

Marvlyn Estrado

KPB C

A

Kerry George

C I S E L.

F. Adler Hamlet

R C L

Foued Issa

I T L.

Alick C. Lawrence

L A C.

C

Severin McKenzie

MK A 

C S I.

Richard Peterkin

PC

Joan K.R. Prevost

P  R

J. Gildon Richards

J. G R

C

Mark Riddle

DOMLEC

Eugene G. Royer

E G. R C

A

Linda Singletary

C I S E L.

Jason Timothy

DOMLEC

Ossie Walsh

S C/ R

Reginald Winston

S C/ R

DOMINICAN

REPUBLIC

Carla Alsina

B  M

Hilda Patricia Polanco

Morales

S R S 

P

Mario Ariza

H R A 

F

Caroline Bono

PC

Ana Isabel Caceres

T  C

Juan Manuel Caceres

T  C

Giselle Castillo

S 

B

Leandro Corral

E  T

José Cruz Campillo

J C P

Sarah de León

H, R, A 

F

Rosa Díaz

J C P

Rafael Dickson Morales

MGA M G 

A A

Edward Fernandez

B  M

Alejandro Fernández de

Castro

PC

Mary Fernández Rodríguez

H R A 

F

Gloria Gasso

H R A 

F

Pablo Gonzalez Tapia

B  M

Fabio Guzmán-Ariza

G A

Mónika Infante

S L

Philippe Lescuras

P

Xavier Marra Martínez

D  M

Fernando Marranzini

H R A 

F

Carlos Marte

P

Patricia Media Coste

H R A 

F

Fabiola Medina

MGA M G 

A A

Ramón Ortega

PC

Andrea Paniagua

PC

Valeria Pérez Modena

J C P

Carolina Pichardo

B  M

Edward Piña

B  M

Rafael Piña

H R A 

F

Julio Pinedo

PC

Sabrina Angulo Pucheu

S R S 

P

Maria Portes

C  C

Sóstenes Rodriguez Segura

R, V  H

B

Wilferdo Senior

C

Maricell Silvestre Rodriguez

J C P

Juan Tejada

PC

Vilma Veras Terrero

J C P

TU

Guiraldis Velásquez Ramos

D  M

Vilma Verras Terrero

J C P

Patricia Villar

P

ECUADOR

Pablo Aguirre

PC

Christof Baer

PC

Hernán Batallas-Gómez

F P A

Xavier Bravo Ruales

S 

B  S

Diego Cabezas-Klaere

O M  O

T

Silvana Coka G.

G S.A.

Fernando Coral

P

Lucía Cordero Ledergerber

F P A

Fernando Del Pozo Contreras

G, V 

N

Gonzalo Diez P.

G D

Miguel Falconi-Puig

F P A

Jorge Eduardo Fernández

Perdomo

A B 

  S.A

Juan Carlos Gallegos Happle

G, V 

N

Leopoldo González R.

P H

Francisco Grijalva M.

I  L

Iván A. Intriago

I  L

Maggio Irigoyen V.

API

Vanessa Izquierdo D.

B  B

Alvaro Jarrín

S 

B  S

Juan Manuel Marchán

P, B  P,

  L M

Christian Morales

P

Francisco Javier Naranjo

Grijalva

P H

Priscilla Ortega

A  C. A

Pablo Padilla Muirragui

E C S

Jorge Paz Durini

P H

Bruno Pineda-Cordero

P, B  P,

  L M

Xavier Amador Pino

E J A

Daniel Pino Arroba

C  P

Jorge Pizarro Páez

B  B

Patricia Ponce Arteta

B  B

Sandra Reed

P, B  P,

  L M

Gustavo Romero

R A P

Myriam Dolores Rosales

Garcés

S 

B  S

Veronica Soa Ruales Díaz

B  B

Montserrate Sánchez

C  P

Pablo F. Sarzosa J.

API E

S 

C

César Vélez Calderón

C

EGYPT

Abdel Aal Aly

A W T

Naguib Abadir

N C

Walid Abbas

A G

Girgis Abd El-Shahid

S A. S L F

Sara Abdel Gabbar

T  H

Ahmed Abdel Warith

AAW C E

Ramez Mounir Abdel-Nour

K A L O

Mohamed Abo -Shady

M A E.

Ahmed Abou Ali

H  A A

Gamal Abou Ali

H  A A

Nermine Abulata

M  T 

I

Ghada Adel

PC

Hazem Ahmed

H  A A

Mahmoud Ahmed Bassiem

Ashraf El Al Arabi

M  F

Abd El Wahab Aly Ibrahim

A E W S

Tim Armsby

T  H

Amr Mohamed Mahmoud

Atta

K A L O

Adel Awadalla

S.S.I.B.

Ziad Bahaa El Dian

G A 

I  F Z

Louis Bishara

BTM

Ibrahim Hassan Dakr

K A L O

164

DOING BUSINESS 2009

Hussein Mahmoud Gaafar El

Gebaly

M  H,

U,  U

D

Mohamed EL Gindy

W T 

D C.

Mohamed El Homosany

M  J

Mohamed Refaat El Houshy

T E C

B "I-S"

Amr El Monayer

M  F

Hasan El Shaey

N N L 

Karim Elhelaly

PC

Ashraf Elibrachy

I L F

Mohamed El-Labboudy

N  N L

O

Hassan Fahmy

M  I

Heba Foaad

PC

Ashraf Gamal El-Din

E I 

D

Yaser Gamaluddin Hamam

T E L F

Ahmed Gawish

M  T

Hend Abdel Ghany

M A,

  A

R

Karim Adel Kamel Ghobrial

K A L O

Zeinab Saieed Gohar

C B

Rimon Hakim

S G  E

 I

Emad Hassan

M  S

 A

D

Omneia Helmy

T E C 

E S

Lobna Mohamed Hilal

C B

Mamdoh Farghli Kassem

T E L F

Sherif Mansour

PC

Nouran Mohamed

PC

Mohamed Mohamed

P P

Mostafa Mostafa

A K L O

Ashraf Nadoury

N  N L

O

Mariama Sabet

Mohamed Serry

S L O

Wael Shaker

I G

Safwat Sobhy

PC

S C E

D C

Cath Welch

PC

Eman Zakaria

M  M 

M

Mona Zobaa

M  I

EL SALVADOR

Carlos Roberto Alfaro

PC

Ana Margoth Arévalo

S 

S F

Francisco Armando Arias

Rivera

A  M

Irene Arrieta de Díaz Nuila

A B

Francisco José Barrientos

A C L

Caroline Bono

PC

Diana Castro

L

Ricardo Cevallos

C C

A A

Walter Chávez Velasco

G S / MSI

David Claros

G  B

Geraldo Cruz

G  B

Karla de Martínez

A B

Mayra de Morán

P P "E

S E"

Maria Marta Delgado

A  M

Alejandro Fernández de

Castro

PC

Roberta Gallardo de

Cromeyer

A  M

Ernesto Hempe

PC

Carlos Henriquez

G S / MSI

Juan Carlos Herrera

A  M

elma Dinora Lizama de

Osorio

S 

S F

Karla Martinez

A B

Daniel Martinez

G  B

Luis Medina

R, V, M 

A

Astrud María Meléndez

A P 

C  E S

(PROCREDITO)

José Walter Meléndez

C

Mauricio Melhado

G S / MSI

Camilo Mena

G S / MSI

Antonio R. Mendez Llort

R P 

A,   L

M  T L

Miriam Eleana Mixco Reyna

G S / MSI

Jocelyn Mónico

A C L

Ramón Ortega

PC

Andrea Paniagua

PC

Carlos Pastrana

Julio Pinedo

PC

Francisco Eduardo Portillo

CEPA

Ana Patricia Portillo Reyes

G S

Q

Flor de Maria Rodriguez

A  M

Kelly Romero

R, V, M 

A

Adonay Rosales

PC

Oscar Samour

C C

A A

Juan Tejada

PC

Manuel Telles Suvillaga

L

Mauricio Antonio Urrutia

S 

S F

Julio Valdés

A  M

Juan Vásquez

G S / MSI

EQUATORIAL

GUINEA

Leoncio-Mitogo Edjang Avoro

A--L

Philippe Fouda Fouda

BEAC

Caroline Idrissou-Belingar

BEAC

Sébastien Lechêne

FIDAFRICA /

PC

Franck Mamelin

P T

M S.A.R.L.

Ponciano Mbomio Nvo

G J

François Münzer

FIDAFRICA /

PC

Dominique Taty

FIDAFRICA /

PC

ERITREA

Rahel Abera

B G-M

L F

Berhane Gila-Michael

B G-M

L F

Senai W. Andemariam

U  A

Kebreab Habte Michael

Michael Joseph

E  Y

Tekeste Mesghenna

MTD E PLC

ESTONIA

Anne Adamson

S L O

Angela Agur

MAQS L F

Mike Ahern

PC

Katrin Altmets

S L O

Jane Eespõld

S L O

Silja Elunurm

G  P

Diana Freivald

M  J

Cameron Greaves

PC

Pirkko-Liis Harkmaa

L  L LAWIN

Triinu Hiob

L  L LAWIN

Andres Juss

E L B

Aidi Kallavus

KPMG AS

Gerli Kilusk

L  L LAWIN

Risto Koovit

C G T

Ermo Kosk

L  L LAWIN

Tanja Kriisa

PC

Mikk Läänemets

L O T  C.

Liina Lins

L  L LAWIN

Karin Madisson

S L O

Olger Marjak

L O T  C.

Marko Mehilane

L  L LAWIN

Veiko Meos

K A.S.

Jaanus Mody

L M H B

Margus Mugu

L M H B

Kaspar Noor

MAQS L F

Arne Ots

R  P

Kirsti Pent

L O T  C.

Daniel Polawski

P V

Kristiina Puuste

KPMG AS

Ants Ratas

CF  S AS

Heidi Rätsep

C  R 

I 

Martin Simovart

L  L LAWIN

Monika Tamm

L  L LAWIN

Marjaa Teder

L M H B

Tanel Tikan

L  L LAWIN

Villi Tõntson

PC

Veikko Toomere

MAQS L F

Karolina Ullman

MAQS L F

Neve Uudelt

R  P

Toomas Vaher

R  P

Paul Varul

P V

Urmas Veinberg

MAQS L F

Andres Vinkel

H L O

Vesse Võhma

Joel Zernask

KPMG AS

ETHIOPIA

Nethanet Alemu

Daniel Alemu

A--L

Ato Wondimeneh Asrat

N B

Bekure Assefa

B A L O

Yonas Kidane Demiyesus

D B S.C.

Shimelise Eshete

MIDROC C PLC

Teshome G.M. Bokan

TGMB L O

Nega Getahun

C A 

A A

Berhane Ghebray

B G 

A

Yos ef Ke be de

D B S.C.

Emebet Ketema

Tadesse Kiros

T, G  A

L O

Taddesse Lencho

A A U

ACKNOWLEDGMENTS

165

Molla Mengistu

A A U

Fikremarkos Merso

A A U

Woldegabriel Naizghi

HST  C.

Getahun Nana

N B

Mehari Redae

A A U

Abiot Seleshi

N B

Seyoum Yonhannes Tesfy

A A U

Mekbib Tsegaw

A--L

Aklilu Wolde Amanuel

Aklilu Woldemariam

E I

A

FIJI

David Aidney

W  G L.

Eddielin Almonte

PC

John Apted

M L N

P

Nehla Basawaiya

M L N

P

William Wylie Clarke

H L

Jamnadas Dilip

J  A

Delores Elliott

D, B

A

Isireli Fa

T F L S / FA

 C B 

S

Anthea S. Fong

C S

Freddy Fonmoa

W  G L.

Jerome Kado

PC

Sashi Lochan

T O

Litiana Morris

H L

Richard Naidu

M L N

P

Ramesh Prakash

M P 

A

Ramesh Prasad Lal

C S

Colin Radford

LHM, L H

M   ,

A, E 

 

Abhi Ram

C R

Roneel Ram

FEA (F E

A)

Ana Rasovo

H L

Jenny Seeto

PC

Varun Shandil

M L N

P

Shelvin Singh

P  C.

Narotam Solanki

PC

Moto Solvalu

W  G L.

Mark Swamy

LHM, L H

M   ,

A, E 

 

Jay Udit

H C

Chirk Yam

PC

Eddie Yuen

W  G L.

FINLAND

Sakari Aalto

R A L.,

  I L 

L M

Ville Ahtola

C  S

A L.

Manne Airaksinen

R A L.,

  I L 

L M

Claudio Busi

C  S

A L.

Mikko Eerola

W  W

Tiina Hakri

R A L.,

  I L 

L M

Johanna Haltia-Tapio

H S,

A--L L.

Tuija Hartikainen

PC

Olav Hermanson

R A L.,

  I L 

L M

Jani Hovila

H S,

A--L L.

Pekka Jaatinen

C  S

A L.

Juuso Jokela

S A O -

F

Milla Kokko-Lehtinen

PC

Elina Kumpulainen

PC

L S

Risto Löf

PC

Tuomas Lukkarinen

N L S

Lasse Luukkainen

C  S

A L.

Jyrki Mustonen

H O C

Eva Nordman-Rajaharju

R A L.,

  I L 

L M

Ilona Paakkala

PC

Mikko Peltoniemi

W  W

Merja Raunio

PC

Mikko Reinikainen

PC

Tatu Simula

R A L.,

  I L 

L M

Sini Soini

R A L.,

  I L 

L M

Timo Tammelin

M T N O

Sanna Väänänen

PC

Helena Viita

R A L.,

  I L 

L M

Gunnar Westerlund

R A L.,

  I L 

L M

Kai Wist

PC

FRANCE

A  O LLP

APL

Faiza Alleg

V A

Christophe Asselineau

S  S

Bertrand Barrier

G L N,

  L M

Christopher Baker

S, A, S,

M  F LLP/

F L G 

A

Roger J. Benrubi

C G S 

H LLP

Franck Buand

L L

Arnaud Chastel

Frédérique Chiot Bourgeois

L   B  P

Francis Collins

L  A -

PC

L S

Luis Comas

P C

L S

C

F  C

I (CGI)

Christian Courivaud

SCP C - M

- V

Ann Creelman

V  A

Isabelle Didier

V A

E  F

Stephanie Ernould

Benoit Fauvelet

B  F

Christine Fortune

Sylvie Ghesquiere

B  F

Raymond Gianno

A L

Florence Grillier

C TAJ

Sabrina Henocq

D  A

Cécile Jaouën

S  S

Marc Jobert

J  A

Renaud Jouroy

Jennifer Juvénal

L  A

Daniel Arthur Laprès

C ’A

Benoît Le Bars

L  A -

PC

L S

Anne-Marie Moulin

B  F

P

Michele Pennings

L  A -

PC

L S

Laure Poindessault-Bernard

Jacques Pourciel

P N

Emmanuel Raingeard

Bernard Reynis

Frédéric Roussel

F, R 

A

Hugues Roux

B  F

Rizwan A Siddique

G - T

Isabelle Smith Monnerville

V A

Caroline Stéphane

D  A

Bruno omas

L  A -

PC

L S

Marcia Winitzer

M J. W

Philippe Xavier-Bender

G L N,

  L M

Roger J. Benrubi

C G S 

H LLP

GABON

Eyang Abessolo Nauby

C  I

Charles Adenet

FIDAFRICA/

PC

Y.A. Adetona

C F

Marcellin Massila

Akendengue

SEEG, S ’E 

’E  G

Stephanie Angue Boussougou

I C 

I

Gianni Ardizzone

P

Marie Carmel Ketty

Ayimambenwe

B I

  C 

’I

Claude Barone

Henri Bernhardt

GETMA

Agnese Biye Ngou

H  J

Jean Delahaye

B

Léopold Eah

E M’N  E

A A

Steeve Romuald Engandza

Loussou

M  ’E

 F,  B 

  P

Philippe Fouda Fouda

BEAC

Anne Gey Bekale

N

Caroline Idrissou-Belingar

BEAC

Jacques Lebama

M   J,

G  S

Athanase Ndoye Loury

S J

Orphée Yvan Mandji

A  P 

I P

Itchola Mano

A   

Pélagie Massamba Mouckocko

FIDAFRICA /

PC

Jean-Joel Mebaley

D E

A - A 

B  M

J.R. Lassi Mikala

A   C

Abel Mouloungui

N

Aliette Mounguengui

Magnogunou

I C 

I

Jean Hilaire Moussavou

F T

Haymand Moutsinga

A   C

166

DOING BUSINESS 2009

Steeve Romuald Mve

P W Y P

Reteno N’Diaye Brice

D G 

I

Joel Ndong

S  ’

  D G

’U

Ruben Mindonga Ndongo

C M A

ierry Ngomo

AP I

Lubin Ntoutoume

A   

Olivier P. N’Zahou

J

Ferdinand Obiang

M  ’E

 F,  B 

  P

Josette Cadie Olendo

C O

César Apollinaire Ondo Mve

C ’A J 

L

Marie-Jose Ongo Mendou

FFA J  F

Paulette Oyane-Ondo

A--L

Carine Peron

U G  B

Laurent Pommera

FIDAFRICA /

PC

Laurette Poulain

TF

Christophe A. Relongoué

FIDAFRICA /

PC

Gomes Rene Fidel

A  B

  G

Justine Adondjo Reteno

A   

Francois Salangros

GEE - G ’E

 ’E B

Laurent Boris Skitt

A  P 

I P

Dominique Taty

FIDAFRICA /

PC

Didier oreau

GAMBIA, THE

Kelvin Abdallah

PC

Victoria Andrews

A B  C.

Gideon Ayi-Owoo

PC

Momodou M. Bah

K M

C

Awa Bah

D  S 

J

Alpha Amadou Barry

D

Amie N.D. Bensouda

A B  C.

Lamin B.S. Camara

D C

Neneh-Cham Cham Chongan

B C

Emmanuel E. Chime

C C

Sulayman B. Chune

T C

A.N.M Ousainu Darboe

B C

Ida Denise Drameh

I D. D  A

Dzidzedze Fiadjoe

PC

Michel Gaye

Birgitta Hardmark

M L

Haruna Jaiteh

O   C J

Ousman B. Jallow

G P

P A

Alhaji Jallow

N W 

E C L.

Abdoulie Jammel

D  S

 T I 

E

Amadou Janneh

N W 

E C L.

Lamin S. Jatta

D

Zainab Jawara-Alami

G R A

Sulayman M. Joof

S.M. J A

Amie Joof Conteh

K B C

Nani Juwara

N W 

E C L.

Ismaila Kah

D C U

- D  P

P  H

Yusupha Kah

D  S

 T I 

E

Amadou Kebbeh

G P

P A

George Kwatia

PC

omas Nielsen

G S A

Omar Njie

L F O N

Pa M. M. N’jie

T B L

Mary Abdoulie Samba-

Christensen

L P

Jainaba Bah Sambou

D  S 

J

Ebrima Sambou

O   C J,

J  T G

Joseph E. Sarre

G A 

P C

Mama Fatima Singhateh

GT B

Hawa Sisay-Sabally

H S-S

Raymond Sock

Lamin Trawally

M L

Darcy White

PC

GEORGIA

David Abuladze

P   U 

A  G

Irakli Adeishvili

T C C, C

 C C

Natalia Babakishvili

M, K,

D (MKD) L F

Niko Bakashvilli

A F B

 C.

Giorgi Begiashvili

B  C. L

L O

Revaz Beridze

USAID B C

R

Sandro Bibilashvili

BGI L

Bondo Bolkvadze

C USAID



Temur Bolotashvili

USAID B C

R P

Suliko Chachava

C L G

Vazha Chopikashvili

A  P

 L R

(APLR)

Katie Dolidze

A G H

Tsotne Ebralidze

ARCI A 

D

Courtney Fowler

PC

Mariam Gabunia

M  E

D

David Giorgadze

A  P

 L R

(APLR)

Lasha Gogiberidze

BGI L

Alexander Gomiashvili

JSC C I G

Mamuka Gordeziani

GTS T L

Tamuna Gvaramia

BGI L

Irakli Gvilia

C I G

Gia Jandieri

N E S -

G

David Kakabadze

G L

P

Grigol Kakauridze

M  E

D

Luisa Khitarishvili

B A H

Tamaz Khizanishvili

T S E

Ivan Khokhlov

DLA P G 

P LP

Maka Khutsishvili

CE

Victor Kipiani

M, K,

D (MKD) L F

Anastasia Kipiani

PC

Sergi Kobakhidze

PC

Aieti Kukava

A G H

Vakhtang Lejhava

David Lelashvili

C, USAID



Giorgi Liluashvili

BGI L

Jaba Mamulashvili

B  C.

Ekaterine Meskhidze

N A  P

R

Roin Migriauli

L O "M 

P"

Maia Okruashvili

G L

P

Mamuka Papuashvili

ENERGO PRO G

Givi Petriashvili

IFC

Joseph Salukvadze

T S U

Manzoor Shah

G L G

Vakhtang Shevardnadze

M, K,

D (MKD) L F

Irakli Songulia

A  P

 L R

(APLR)

Rusa Sreseli

PC

Anna Tabidze

M, K,

D (MKD) L F

Matthew Tallarovic

PC

Giorgi Tatilashvili

ENERGO PRO

Giorgi Tavartkiladze

D

Tamara Tevdoradze

BGI L

Maia Tevzadze

USAID B C

R P

Vladimer Tsophurashvili

C L

Aleksandre Tvildiani

A G C

Tato Urjumelashvili

USAID B C

R P

GERMANY

A  O LLP

Florian Amereller

A R

Gabriele Apfelbacher

C G S 

H LLP

Kai Bandilla

PC

L

Sven Bäumler

V E

D H

GH

Henning Berger

W  C

Astrid Berle

SCHUFA H AG

Jennifer Bierly

 

omas Buhl

C G S 

H LLP

omas Büssow

PC

Pia Dorfmueller

PC

Andreas Eckhardt

PC

L

Dieter Endres

PC

Horst Engelhardt

D. E

T GH

W-



Sigrun Erber-Faller

N E-F 

V 

Hanno Fierdag

R D. F

Markus J. Goetzmann

C·B·H R

Andrea Gruss

A

Robert Gutte

C G S 

H LLP

Rüdiger Harms

C G S 

H LLP

Manfred Heinrich

D B

Götz-Sebastian Hök

D. H S 

P

Andrea Hosenfeld

A

Kai Christian Jaenecke

PC

L S

Andre Jahn

D. H S 

P

ACKNOWLEDGMENTS

167

Jörg Krael

W  C

Peter Limmer

N D. L  D.

F

Frank Lohrmann

C G S 

H LLP

Max Lurati

PC

L

Cornelia Marquardt

N R

Susanne Mattern

PC

Werner Meier

C G S 

H LLP

Dirk Meyer-Claassen

S 

S B

Werner M. Mues

C·B·H R

Eike Najork

C·B·H R

Bernd Oberbossel

Dirk Otto

N R

Daniel Panajotow

C G S 

H LLP

Peter Polke

C G S 

H LLP

Sebastian Prügel

W  C

Christopher Schauenburg

C G S 

H LLP

Friedrich Tobias Schoene

H  H LLP

omas Schulz

N S L,

  L M

Hanno Sperlich

C G S 

H LLP

Dirk Stiller

PC

L S

Dieter Straub

CMS H S

Tobias Taetzner

PC

Holger omas

SJ B LLP

Valentin Todorow

H  H LLP

Christoph Torwegge

PC

L

Heiko Vogt

P W

GH

Annekatrens Werthmann-

Feldhues

PC

L

Karl-Heinz Wewetzer

S 

S B

Wilhelm Zeddies

S A -

AV / LGN

GHANA

Kelvin Abdallah

PC

Seth Adom-Asomaning

P-B  C.

Seth Agyapong-Mensah

F  C.

Nene Amegatcher

S O  A

Wilfred Kwabena Anim-

Odame

L V B

Adwoa S. Asamoah Addo

F  C.

Gideon Ayi-Owoo

PC

Elsie A. Awadzi

L C

Emefa Baeta

L, L  C. P.C.

Ellen Bannerman

B-L B 

T

Reginald Bannerman

B-L B 

T

Gwendy Bannerman

F  C.

Juliet Boabang

B-E  L,

  L M

Abed Buabur

A  A

Dzidzedze Fiadjoe

PC

William Edem Fugar

F  C.

John Robert Jenkins

G J T

Rosa Kudoadzi

B-E  L,

  L M

George Kwatia

PC

Kenneth D. Laryea

L, L  C. P.C.

Woodsworth Odame Larbi

M  L,

F  M

Sam Okudzeto

S O  A

Jacob Saah

S  C.

Benjamin Sackar

B-L B 

T

Darcy White

PC

GREECE

George Apostolakos

A A

Ioanna Argyraki

K G

 D I, 

 SEE L

Andreas Bagias

K  C.

Panayotis Bernitsas

M  P B L

O

Alkistis Christolou

IKRP R  P

Sotiris Constantinou

G T

eodora D. Karagiorgou

L O T.J. K

Eleni Dikonimaki

T S.A. I

I S

Anastasia Dritsa

K G

 D I, 

 SEE L

Margarita Flerianou

E I

S A

Maira Galani

IKRP R  P

Antigoni Gkarla

PC

Yannis Kelemenis

K  C.

Nicholas Kontizas

Z  Y,

  L M

Roula Koumparouli

K L F, 

 I L

Yannis Kourniotis

M  P B L

O

Dimitrios Kremalis

K L F, 

 I L

Tom Kyriakopoulos

K  C.

Olga Maria Kyritsi

K L F, 

 I L

Vassiliki G. Lazarakou

Z  Y,

  L M

Ioanna Lazaridou -

Elmaloglou

K  C.

Evangelia Martinovits

IKRP R  P

John Mazarakos

E P A



Yiannis Mazarakos

E P A



Ee G. Mitsopoulou

K G

 D I, 

 SEE L

Athanassios Pantazopoulos

IKRP R  P 

D. A. P

Antonios Papadimitropoulos

R  P

Athanassia Papantoniou

K  C.

Dimitris E. Paraskevas

E P A



Konstantinos Pistiolis

E P A



Katerina Politi

K G

 D I, 

 SEE L

Mary Psylla

PC

Kleanthis Roussos

R  P

Alexandros Sakipis

PC

Ioannis Samios

K G

 D I, 

 SEE L

Harris Skordakis

PC

B S S.A.

Alexia Stratou

K L F, 

 I L

Spyridon Tsallas

IKRP R  P

Antonios Tsavdaridis

IKRP R  P

Christina Vlachtsis

Mariantzela Vlagopoulou

K L F, 

 I L

Vicky Xourafa

K G 

D I L F

Freddy Yatracou

PC

Anna Zaravinou

GRENADA

Robert Branch

S C

James Bristol

H, H  B

Evelyn Cenac

C

Zarah Chase

G E

S L.

Anslem DeBourg

L D

Ruggles Ferguson

C C

Leroy Flavigny

C

Cosmus George

R S L

Henry Joseph

A  B

S

Kurt LaBarrie

C D

Dickon Mitchell

G J  C.,

  L M

Niel Noel

H H - P

 C.

David Sinclair

S E

L

Casandra Slocombe

G E

S L.

Trevor St. Bernard

L  R

Phinsley St. Louis

S. L S

S C R

Roselyn Wilkinson

W, W 

W

Daniella Williams

D W  C.

GUATEMALA

Rodolfo Alegria Toruno

B,   C 

C

Maria Andrea Rimola Monroy

C G 

 C

Pedro Aragón

A  A

Norka Aragón

M  M, S.C.

Ruby María Asturias Castillo

ACZALAW

Alexander Azienstadt

B,   C 

C

María de los Angeles Barillas

Buchhalter

S  M

Amaury Barrera

DHV C

Roberto Batres

C  A

Guillermo Bonillo

B, M,

T  B

Maria del Pilar Bonillo

B, M,

T  B

Caroline Bono

PC

Mario Adolfo Búcaro Flores

D-D  A

C L

Agustín Buezo

A C

Eva Cacacho González

Q, I  L

Rodrigo Callejas Aquino

C  A

Juan Pablo Carrasco de

Groote

D-D  A -

C L

Alfonso Carrillo

C  A

Francisco José Castillo

Chacón

A C L

Juan Carlos Castillo Chacón

A C L

Vanessa Castro Mirón

M  M, S.C.

José Cerezo

PC

L S

Paola van der Beek de

Andrino

C G 

 C

Karla de Mata

CPS L

Rolando De Paz Barrientos

TU

168

DOING BUSINESS 2009

Estuardo Enrique Echeverria

Nova

S 

B

FE

Alejandro Fernández de

Castro

PC

Walter Figueroa

C G 

 C

Rodolfo Fuentes

P  C

C

Veronika Soa Gonzalez Bran

D-D  A -

C L

Miguel Angel Gualim

DHV C

Bethsy Hernandez

DHV C

Juan Jegerlehner

S  M

Christian Lanuza

D-D  A

C L

Guillermo Lopez-Davis

B L C

Andrés Lowenthal

M  M, S.C.

María Isabel Luján

Zilbermann

Q, I  L

Sasha Maldonado

A C L

Enrique Maldonado

M  E

Marco Antonio Martinez

CPS L

Estuardo Mata Palmieri

Q, I  L

Edgar Mendoza

PC

Hugo Menes

A  M, S.C.

Guillermo Montano

T I.

Ramón Ortega

PC

Marco Antonio Palacios

P  A

Andrea Paniagua

PC

Luis Pellecer

C  A

Luis Rene Pellecer Lopez

C  A

Jose Enrique Pensabene

P  A

Rita Pérez

A  A

Manuel Pérez

C  A

Francisco Pilona

DHV C

Julio Pinedo

PC

Gloria. E. Polanco

F T 

G, S.A. (FRUTESA)

Andres Porras Castillo

TU

Fernando Quezado Toruño

Quezada

B Q T,

S.A.

Marco Tulio Reyna

C G 

 C

Alfredo Rodríguez Mahuad

R, C,

S  A, S.C.

-C 

Jorge Rolando Barrios

Salvador A. Saravia Castillo

S  M

Klamcy Solorzano

DHV C

Juan Tejada

PC

José Augusto Toledo Cruz

A  M

Arelis Torres de Alfaro

S 

B

Elmer Vargas

ACZALAW

Raquel Villeda

M  M, S.C.

Julio Yon

DISAGRO, S

L

GUINEA

ierno A T Bah

C IRDED

Aminata Bah Tall

N C

Alpha Bakar Barry

C K A

B

érèse Beticka

N C

Sékou Camara

D N 

I

Elhadj Ibrahima Sory Cissé

T  T 

C

Aïssata Diakite

N C

Mamadou Aliou Chérif Diallo

K

Saatou Kalissa

FIDAFRICA /

PC

Mohamed Lahlou

FIDAFRICA /

PC

Soumah Mama Aïssata

M  C

Raoul Mouthe

N C

Guy Piam

N C

Ra Raja

C K

Nanamoudou Sangare

AEAE

André Sangare

C UIBG

SOCOPAO - SDV

Yansane Soumah

M

Facinet Soumah

T P I

 K

Ibrahima Sory Sow

B C

Momoya Sylla

N C

Dominique Taty

FIDAFRICA /

PC

Alphonse Temedieu

N C

GUINEA-BISSAU

Duarte Adolfo

B  Á

O, S. A.

Adelaida Mesa D’Almeida

S 

Jonathan Darboux

BCEAO

Fatimatou Zahra Diop

BCEAO

Octávio Lopes

O L A -

M A

Miguel Mango

A - C L

Armando Mango

O  A 

G-B

Jaló Pires

M  J

Augusto Regala

Ribeiro

R

João Daniel Vaz Jr.

TV, L

GUYANA

Ashton Chase

L O  A

C A

D R

Lucia Loretta Desir

D  J S S

G O 

I

H C

Rexford Jackson

S, D L

F

L R

Rakesh Latchana

R  MR

Colin Murray

C C

S

Christopher Ram

R  MR

Josephine Whitehead

C  S

HAITI

Lionel Allen

A

Gemma Anglade

B L G

Joel Baussan

CARIMPEX

Samuel Bien Aime

M  C 

 ’I

Brierre Pierre

C  L

Jean Baptiste Brown

B L G

Steve Christian Brown

B L G

Martin Camille Cangé

E ’H

Raoul Celestin

L E

C J

N S.A.

Djacaman Charles

C G

Philippe-Victor Chatelain

C C S

Diggan d’Adesky

D’A I E

S.A.

Christian De Lespinasse

C  L

Berto Dorcé

J E

Rigaud Duplan

Jean Gerard Eveillard

C E

Camille Fievre

J E

Irma Frederic

A   

Enerlio Gassant

C G

Saurel Gilet

M  C 

 ’I

Emile Giordani

Gilbert Giordani

E B C

Archimelec Guerrier

C G

Sylvie Handal

H-W

Chantal Hudicourt-Ewald

C H-

W

Marc Hebert Ignace

B   R

’H

Luciner Joseph

M  P

Kareen T. Laplanche

UN H

Wilhelm E. Lemke, Jr

ENMARCOLDA (D’)

Louis Gary Lissade

C L

Roberson Louis

C G

Freshnel Lucien

C G

Kathia Magloire

C G

Alexandrine Nelson

C C S

Joseph Paillant

O  C

P A

’H

Jean Frederic Sales

C S

Margarette Sanon

B   R

’H

Paul Emile Simon

A

Salim Succar

C L

Jean Vandal

V  V

HONDURAS

Fernando Aguilera

FIDE

Juan José Alcerro Milla

A C L

Lidabel Almendárez de Vijil

COHEP (C

H   E

P)

Caroline Bono

PC

Claudia Patricia Cartagena

O  T

 C N 

H

Héctor Danilo Cartagena

Gamero

PC

Janeth Castañeda de Aquino

G C P

Joel Castillo

A A 

M CARE

Carmen Chevez

C N 

B  S

Ramón Discua

B, D, M

A

Francisco Guillermo Durón

Lopez

B D

Fernando Fernández

PC

L S

Alejandro Fernández de

Castro

PC

Lillizeth Garay

CNBS

Dania Waldina Gomez

D S.A.  C.V.

Santiago Herrera

FIDE

Marcela López Carrillo

PC

Heidi Luna

G  B

Dennis Matamoros Batson

A  M

Rafael Enrique Medina Elvir

I   P

Juan Carlos Mejía Cotto

I   P

Ramón E. Morales

PC

ACKNOWLEDGMENTS

169

Orestila Muñoz

E N 

E E

Jazna Vanessa Oquelí

G  B

Ramón Ortega

PC

Andrea Paniagua

PC

Jose Ramon Paz

J.R. P  A

Julio Pinedo

PC

Mauricio Quiñónez

PC

Dino Rietti

A

Milton Rivera

PC

L S

José Rafael Rivera Ferrari

J.R. P  A

Enrique Rodriguez Burchard

A C L

Fanny Rodríguez del Cid

A  M

Martha R Saenz

Z  A

Godofredo Siercke

G  B

Edgardo H. Sosa

E N 

E E

Cristian Stefan Handal

Z  A

Juan Tejada

PC

Jorge Torres

COHEP (C

H   E

P)

Armando Urtecho López

COHEP (C

H   E

P)

Roberto Manuel Zacarías

Urrutia

Z  A

HONG KONG,

CHINA

Brian Barron

B  MK

Nicholas Chan

S, S  D

LLP

Albert P.C. Chan

T H K

P U

Alex Chan

T L R

Vashi Chandi

E I

Deborah Cheng

S, S  D

L.L.P.

Winnie Cheung

T L R

Patrick Fontaine

L

Alexander Gong

B  MK

Andrew Halkyard

Keith Man Kei Ho

W  G

Rod Houng-Lee

PC

Kwok Ho Lam

CLP P L

Cindy Lam

T L R

David Lawrence

D

Damasus Mak

I C L

Andrea Pellicani

O A

Randolph Perry

O, H 

S LLP

Martinal Quan

M A L.

Sara Tong

T C

Anita Tsang

PC

Lawrence Tsong Tsong

TU

Tak Kei Wan

CLP P L

Susanne Wong

H K E 

T O

Raymond Wong

PC

Alexander Yuen

TU

HUNGARY

M A  O

I

Pethő Ádám

BISZ C C

I L

Mark Balastyai

F H C.

Péter Bárdos

Sándor Békési

P  N L

Judit Bókai

D B N O

Hedi Bozsonyik

S A--L

Zsuzsanna Cseri

B, C  P

L F

István Sándor

K, M, S

 P

Dalma Dudás

R, A  M

L

Gabriella Erdos

PC

György Fehér

B  P L

O,   I

L

Anna Gáspár

B-E L.

Karolina Gombos

IB G T

C K.

IFS L.

Norbert Izer

PC

Zsuzsa Kardos

B  P L

O,   I

L

Zsuzsanna Károlyi

B  P L

O,   I

L

Adrienn Keller

B  P L

O,   I

L

Andrea Kocziha

PC

Russell Lambert

PC

Petra Lencs

B, C  P

L F

Dóra Máthé

PC

Richárd Medve

R, A  M

L L F

Lívia Mihovics

R, A  M

L L F

László Mohai

Judit Nagy

B  P L

O,   I

L

Sándor Németh

S A--L

Tamás Pásztor

N  T L

O,   L

M

Tibor Szabó

R, A  M

L L F

András Szecskay

S A--L

Ilona Szarka

IB G T

C K.

Ágnes Szent-Ivány

S S S-I

K E

Viktória Szilágyi

N  T L

O,   L

M

László Szűcs

R, A  M

L L F

Tibor Torok

PC

Ádám Tóth

D. T  D. G

K I

Gábor Varga

BISZ C C

I L

Agnes Wolford

B V. 

M

Blanka Zombori

PC

ICELAND

Elin Arnadottir

PC.

Kristján Ásgeirsson

A OG

Guðrún Bergsteinsdóttir

BBA L

Þórður Búason

R C

A

Ólafur Eyjólfsson

PC

Skuli . Fjeldsted

F, B 

F

Erlendur Gíslason

LOGOS,   L

M

Ingibjörg Guðbjartsdóttir

BBA L

Elísabet Guðbjörnsdóttir

PC

L S

Reynir Haraldsson

J T

Margrét Hauksdóttir

T L R

Kristín Helga

PC

L S

Jón Ingi Ingibergsson

PC.

Erlingur E. Jónasson

ISTAK

Hróbjartur Jónatansson

AM P L O

Ásta Kristjánsdóttir

PC

L S

Ragna Matthíasdóttir

ISTAK

Daði Ólafsson

BBA L

Kristján Pálsson

J T

Eyvindur Sólnes

LVA

Heiðar Stefánsson

LOGOS,   L

M

Gunnar Sturluson

LOGOS,   L

M

Rúnar Svavar Svavarsson

O R,

D-E

S

Bergþór Þormóðsson

ISTAK

INDIA

Nagarajan A.

K D S 

S

Rajan A.

S I

Dulal Acharyya

P T G

P., L.

Amit Agarwal

PC

Rohini Aggarawal

PC

Jameel Ahmed

AB

A B  A

Rajiv Anand

PC

Palanikumar Arumugam

V F

A A

Pavithra B.

M L A

C  S S

R

Rohit Bajaj

C  C.

Vikas Bansal

PC

Daksha Bara

M L A

C  S S

R

Aditya Bhardwaj

S  P,

S  A

Prachi Bhardwaj

T

Nitesh Bhasin

T

B I

Leena Chacko

A  M

 S A. S  C.

Aman Chanda

PC

Harshala Chandorkar

C I B

L.

Vipul Chaturvedi

I E-C P.

L.

Jyoti Chaudhari

L S P. L.

Anamika Chaudhary

I J

Harminder Chawla

C  C.

Manjula Chawla

MCA L

Nimish Choudhary

PC

Sachin Chugh

S C  K,

C A

Kamlesh Desai

M E

Prashant Dharia

A I

Rahul Dhawan

F M

ambi Durai

T. D  C.

Koshy G. George

K D S 

S

C.V. Ganesh

K D S 

S

Rahul Garg

PC

G.D. S  C.

170

DOING BUSINESS 2009

Mayur Ghadia

B E

I

Rajesh Gopinath

R T

Dinesh Gupta

H O I

Anil Gupta

H G

Chander Gupta

MR T P., L.

Vinay Gupta

V K G  C.

Mano Haran

ACE O

Akil Hirani

M  C.

I B D.



Vipin Jain

S B M 

G

Ashok Jain

S O

Atul Jani

G P 

G.

Malini Jayakumar

S C

Dharmendra Johari

S I.

G. D. Joseph

J  C.

Swaminathan Kalyanaraman

D K P

L

Dinesh Kanabar

PC

A.V. Kane

T B M

E S 

T U

Vaishal Kapadia

S I P. L.

Deepti Kapoor

F M

Sushmita Kapur

F M

Rajas Kasbekar

L  C.

Arun Kedia

VAV L S P. L.

Rajesh Khandelwal

S E

Avinash Kumar

C  C.

Suraj Kumar

C  C.

Sailesh Kumar

D E F

P L.

Debashis Kumar

G U

Abhishek Kumar

S  P,

S  A

Karsh Kumar

S C  K,

C A

Vinu Kurian

B H P

P L.

Poonam Lila

L C B P.

L.

Manjunath Madhav

R

Manish Madhukar

I J

M L A

C  S S

R

Som Mandal

F M

Vipender Mann

KNM  P, L

O

Kapish Mehta

Dara Mehta

L  C.

Gajendra Mehta

N C

Jitesh Mehta

S I

R.K. Mishra

M A

Sharad Mishra

N M

Saurabh Misra

P K  A,

A ("PKA")

Deepti Mittal

V K G  C.

Ravi Modi

D R P. L.

Vikash Mohta

P.A. I

R. Muralidharan

PC

Satish Murti

M  M

I L

P

Anshoo Nayar

F M

N I

Anand Nivas

D E F

P. L.

Rajesh Palavankar

IG H

S P L

Janak Pandya

N D A

Sujit Parakh

PC

N. B. Patel

R.K. P  E

Sanjay Patil

Ashish Patole

A T

Niti Paul

C  C.

Francisca Philip

S  P,

S  A

Nitin Potdar

J. S A,

A  S

M. Prabhakaran

C J

Anand Prasad

T

Ahuja Punita

S C  K,

C A

Atramuddin Qureshi

H C

R E

Capt Raj

B S 

L

Karthik Raja

K G

E

Sundar Rajan

C T

Mohan Rajasekharan

MCA L

Krishnamurthy

Ramachandran

L S P. L.

Mohan Ramakrishnan

S A P

L

Rangaswamy Ramakrishnan

T M P. L.

Ashok Ramgir

H I

Dipak Rao

S  P,

S  A

Jessica Maria Rodrigues

K E I

T C

Martin Cliord Rodrigues

M E

R T 

T

Sameer Sah

M  C.

Abhishek Saket

I J

Dushir Saksena

ICFAI S  F

S

Sudhir Saksena

ICFAI S  F

S

Richie Sancheti

N D A

Deepak Sanghavi

ARL G

Radhika Sankaran

F M

V. Siva Sankaran

T.S. C

Mohit Saraf

L  L

Neha Satav

L S P. L.

Srinivasan Seenu

A T

Ratnika Sehgal

C  C.

Ramani Seshadri

Dilip Shah

Parag Shah

F M

Prakash Shah

P M S

Ramasamy Shankar

Purushotam Sharma

G M U

Ranjan Sharma

N L C

Anand Sharma

R.K. I

Shivanand Shenoy

Tushar Shinde

P B P.

L.

Vikram Shro

N D A

Rajnish Shukla

S C  K,

C A

Sukhpreet Singh

C  C.

Ravinder Singh

I T C.

Amaresh Kumar Singh

L  L

Kaviraj Singh

T  C

Ravinder Singhania

S  P,

S  A

Arvind Sinha

B A G

Uppu Sivaiah

E  C I

Ramamurthy Srinivasan

T I.

Rudra Srivastava

C  C.

Joseph Starr

S S

S F

Madhu Sweta

S  P,

S  A

Niranjan Talati

S M

Mahesh aker

M J  C

Krupa akkar

R D L.

Hira Tikoo

U I

Aparna Tripathy

I J

Suhas Tuljapurkar

L S P. L.

Sunil Upadhyaya

N F

Ratandeep Uppal

B M M C

Kannan Venkatasamy

P

Saji Vijayadas

D E F

P. L.

Jude Xavier

R I

Z T

INDONESIA

Yose M. Adams

B I

Nas Adwani

A B, N,

R,  

L M

Almer Apon

PT B M C

L

Hamud M. Balfas

A B, N,

R,  

L M

Rick Beckmann

B I. R 

S

Fabian Buddy Pascoal

H P 

P

Ira A. Eddymurthy

S S

E K

Sani Eka Duta

B I

Greg Elms

IFC

Bambang Eryudhawan

I I 

A

Ahmad Fadli

B I. R 

S

Iqbal Hadromi

H  P

Djoko Hastowo

PLN K P

Ray Headifen

PT P W C /

PC

Reno Hirdarisvita

H  P

Rahayu N. Hoed

M  T S.

Brigitta Imam Rahayoe

B I. R 

S

Darrell R. Johnson

I L

C

Mohammad Kamal

F F

Mirza Karim

KS L F

Ketua Kehormatan

I A I

J

David Knight

A-D

I SA (P)

L

Herry N. Kurniawan

A B, N,

R,  

L M

Rudy Kusmanto

M  T S.

Winita E. Kusnandar

K  C.

Erma Kusumawati

B I

Julien Lallemand

PT SDV L

Ferry P. Madian

A B, N,

R,  

L M

Ahmad Malkan

PT T M

Eric Mancini

PT SDV L

ACKNOWLEDGMENTS

171

Gopinath Menon

PC

FAS

Karen Mills

KS L F

Norma Mutalib

M  T S.

Feria Ningsih

M  T S.

Hartono Parbudi

A--L

Gita Petrimalia

H  P

Sandra Pranoto

IFC

Arno F. Rizaldi

K  C

L. Peter Rosner

B D I  W

B

Adam Sack

IFC

Isyana W. Sadjarwo

N  P P

A T

Pieter Henrianto Salean

M  T S.

Henry Sandee

B D I  W

B

Gatot Sanyoto

K  C

Nur Asyura Anggini Sari

B I

Nasri Sebayang

PT PLN (P) I

S E

C

Indra Setiawan

A B, N,

R,  

L M

Hans C. Shrader

IFC

Kevin Omar Sidharta

A B, N,

R,  

L M

Ricardo Simanjuntak

R S 

P

A. Kemalsjah Siregar

K  A

Bambang Soelaksono

T SMERU R

I

Pak Subani, SH

A S 

P

Bernadeta Sulistyarimi

IFC

Galinar R. Kartakusuma

Summitmas

M  T S.

Yukiko LU. Tambunan

B I

Ernst G. Tehuteru

A B, N,

R,  

L M

Gatot Triprasetio

W  P

Fararatri Widyadari

IFC

Robertus Winarto

PT P W C /

PC

Ferry Zulkarnaen

W  P

IRAN

Mohammad Adib

A L F

Behrooz Akhlaghi

I L O

 D. B A 

A

Reza Askari

F L A

G

Akhlaghi Behrooz

I L O

 D B A 

A

Gholamhossein Davani

D A 

F S

Saeed Hashemian

A L F

Mehdi Heidarzadeh

A S

I T

C, L.

Javad Javaheri

Parisa Mazaheri

A A

Mozaar Mohammadian

T B I

T

Yahya Rayegani

F L O

Behrooz Rezazadeh

PSDC G

Jamal Sei

D. J S 

A

Mir Shahbiz Shafe

D. J S 

A

Cyrus Shazadeh

T  S

Mostafa Shahabi

T  S

IRAQ

Hadeel Salih Abboud

Al-Janabi

M A,

  A

R

Hadeel Al Janabi

M A,

  A

R

Ahmad Al Jannabi

M A,

  A

R

Farquad Al-Salman

F.H. A-S  C.

Florian Amereller

A R

Blund Faridoon Arif Najeb

A--L

Husam Addin Hatim

Stephan Jäger

A R

Imad Makki

A Q G C.

IRELAND

A C,   L

M

Margaret Austin

E F. C

S

Alan Browning

LK S S,

  I L

Jonathan Cullen

LK S S,

  I L

Richard Curran

LK S S,

  I L

Gavin Doherty

E F. C

S

Ciara Garry

ESB N

Paul Gleneld

M O P

Micheál Grace

M H  C

Colm Kelly

PC

Ian Lavelle

LK S S,

  I L

Margaret Masterson

PC

Gavan Neary

PC

Shane Neville

LK S S,

  I L

Malichi O’Callaghan

D  G P

P W

T L.

Judith Riordan

M H  C

Brendan Sharkey

R C MK

Gavin Simons

E F. C

S

Michael Treacy

P R

A

Colm Walsh

I I

F A

Maeve Walsh

R C MK

ISRAEL

Ronen Bar-Even

W- P  C.

Paul Baris

Y A  C.

Ofer Bar-On

S B-O G-O T

N Y, L O

Koby Cohen

PC

Lior Crystal

PC

Cliord Davis

S. H  C., 

 L M

Roee Hecht

S B-O G-O T

N Y, L O

Aaron Jae

Y A  C.

Zeev Katz

PC

Vered Kirshner

PC

Gideon Koren

B Z K  C. L

O

Orna Kornreich-Cohen

S B-O G-O T

N Y, L O

Michael Lagon

T I E

C L.- D



Michelle Liberman

S. H  C., 

 L M

David Rosen

I C

Gerry Seligman

PC

Yifat Shkedi-Shatz

S. H  C., 

 L M

Edward Shtaif

T I E

C L.- D



Daniel Singerman

B D I +

P C

Nir Zalmanov

B.A.S

ITALY

A  O LLP

APL

Marianna Abbatticchio

R  T

Fabrizio Acerbis

PC

Paola Albano

C G S 

H LLP

Gaetano Arnò

TLS /

PC

L S

Maria Pia Ascenzo

B  I

Romina Ballana

PC

Paola Barazzetta

TLS /

PC

L S

Susanna Beltramo

S L B

Antonino Boeti

P S...

Roberto Bonsignore

C G S 

H LLP

Luigi Brunetti

SDV

Carlo Bruno

A

Manuela Caccialanza

J D

Sergio Calderara

N M

Stefano Cancarini

TLS /

PC

L S

Alessandro Caridi

PC

Gennaro Cassiani

GC A B

Giorgio Cherubini

P P Z

A

Domenico Colella

P C

C S L

Fabrizio Colonna

C B

V  A

Mattia Colonnelli de Gasperis

L M 

A S L

Barbara Corsetti

P C

C S L

Filippo Corsini

C S L

CRIF S..A.

Luis Cristalli

O S D I D

A  C.

Salvatore Cuzzocrea

PC

Antonio de Martinis

S D M L

F

Elena D’errico

A S

L  T

Claudio Di Falco

C G S 

H LLP

Domenico Di Pietro

C S L

Marco Ettorre

C B

V  A

Carlo Falcetto

N M

Emanuele Ferrari

S N F

Linda Frigo

S L M 

C  G

Ivana Genestrone

TLS A

P  A

 C

Francesca Gesualdi

C G S 

H LLP

Lucio Ghia

G L F

Vincenzo Giannantonio

A

Maurizio Giuntoni

E S...

172

DOING BUSINESS 2009

Federico Guasti

S L G

Giovanni Izzo

A S

L  T

Arena Lanfranco

P L

Stefano Macchi di Cellere

J D

Barbara Magn

C B

V  A

Fabrizio Mariotti

Mario Miccoli

N M

Valeria Morossini

Francesca Napoletano

C S L

Gianmatteo Nunziante

N M

Francesco Nuzzolo

PC

Luciano Panzani

S C

Paolo Pasqualis

N

Giovanni Patti

A S

L  T

Paolo Pedrazzoli

S N P

Andrea Pellicani

O A

Federica Peres

P C

C S L

Laura Prosperetti

C G S 

H LLP

Giuseppe Ramondelli

S L N

D F R

C

Giuseppe Antonio Recchia

D  

    

 - U

 B

Tommaso Romolotti

C B

V  A

Giovanni B. Sandicchi

C G S 

H LLP

Lamberto Schiona

S L S

Massimiliano Silvetti

N M

Piervincenzo Spasaro

S D M L

F

Giovanni Stefanin

TLS A

P  A

 C

Robert Sturgess

SDV

Maria Antonietta Tanico

T  

Silvio Tersilla

L

Tommaso Tomaiuolo

TLS A

P  A

 C

Luca Tufarelli

R  T

Benedetta Vannini

C G S 

H LLP

Emanuela Vittelo

C G S 

H LLP

Angelo Zambelli

LL S  -

F, R  Z

Filippo Zucchinelli

TLS /

PC

L S

JAMAICA

eresa Bowen

LEX C

Arlene E. Burton

PC

Eric Alexander Crawford

PC

E  W L.

Nicole Foga

F D  C.

Stephanie Gordon

LEX C

Herbert Winston Grant

G, S, P

 C.

Michael Hall

PC

Corrine N. Henry

M, F  G,

  L M

Alicia P. Hussey

M, F  G,

  L M

Emile G.R. Leiba

M, F  G,

  L M

Sandra Minott-Phillips

M, F  G,

  L M

Viveen Morrison

PC

Hilary Reid

M, F  G,

  L M

Natalie Farrell Ross

M, F  G,

  L M

Lisa N. Russell

M, F  G,

  L M

Humprey Taylor

T C L.

Lorraine omas

LTN L

I C. L

Maliaca Wong

M, F  G,

  L M

JAPAN

A  O

APL

Miho Arimura

H  W L

F

C I C

C.

Mijo Fujita

A, H,

M  F

Yoshimasa Furuta

A M 

T

Shigeru Hasegawa

Z-H

PC

Tamotsu Hatasawa

H  W L

F

Takashi Hirose

O-E LPC  P

Yuko Inui

O, H 

S LLP

Muriuki Kaindio

T T C. L.

Yosuke Kanegae

O-E LPC  P

Hideki urgood Kano

A M 

T

Yutaro Kawabata

N  A

Susumi Kawaguchi

O C

Kotaku Kimu

Z-H

PC

Kenichi Kojima

U  P

Toshio Miyatake

A, H,

M  F

Michihiro Mori

N  A

Tohru Motobayashi

M H 

M

Takafumi Nihei

N  A

Miho Niunoya

A  P

Naoko Sato

A M 

T

Tetsuro Sato

B  MK

Eri Sugihara

N  A

Hidetaka Sumomogi

N  A

Hiroyuki Suzuki

Z-H

PC

Toshio Tai koji

K C

Junichi Tobimatsu

M H 

M

Jun Yamada

A M 

T

Michi Yamagami

A M 

T

Akio Yamamoto

K C

Kazuhiro Yanagida

N  A

Setsuko Yufu

A  P

JORDAN

Saleh Abdelati

A S Z’, A

 L C,

  L M

Chaled Abu-Gharbieh

A EPE, E

B S

Anas Abunameh

L  A C

Ibrahim Abunameh

L  A C

Bassam Abu-Rumman

A S Z’, A

 L C,

  L M

Sabri Al Khassib

A C 

C

Tamara Al-Banna

K  P

Eman M. Al-Dabbas

I B

L A

Arafat Alfayoumi

C B

Omar Aljazy

A  C.A 

L C

Francis Bawab

PC

Stephen Carpenter

C A

M P

(CAMP)

Micheal T. Dabit

M T. D 

A

Anwar Elliyan

T J E

P C. L. (JEPCO)

G A

M

David H. Harrell

C A

M P

(CAMP)

George Hazboun

Zeina Jaradat

PC

Rasha Laswi

Z  L L F

Husam Jamil Madanat

L  S

D

Firas Malhas

I B

L A

Munaf Malkawi

M A M

Maher Melhem

A-G

P C

(AGPC)

Amer Moeh

I B

L A

Khaldoun Nazer

K  P

O A B E.

Ahmad Quandour

K  P

Osama Y. Sabbagh

T J E

P C. L. (JEPCO)

Stephan Stephan

PC

Azzam Zalloum

Z  L L F

Iyad Zawaideh

A S Z’, A

 L C,

  L M

Kareem Zureikat

A S Z’, A

 L C,

  L M

KAZAKHSTAN

Bolat Abaidullayev

B E

I P/

P C

Ardak Aiyekeyeva

PC

Anvar Akhmedov

F C B

Aman Aliev

A, LLC L F

Askar Baigazin

PC

L S

Nurlan Baimurzayev

M  J

Ildus Bariev

G L G

Aliya Baysenova

A, LLC L F

Gulnur Bekmukhanbetova

MGW

K LLP

Shamshidin Bizhkenov

A P

M G

(APMG)

Sergey Chetverikov

PC

Michael Dark

M W  P

L.

Almaz Dosserbekov

A P

M G

(APMG)

Ardak Dyussembayeva

A L F

Courtney Fowler

PC

Oleg Gnoevykh

MM L

Semion Issyk

A L F

Vladimir Ivlev

F C B

omas Johnson

D W S

Elena Kaeva

PC

ACKNOWLEDGMENTS

173

Dina Kali

PC

L S

Nursultan Kassenov

A P

M G

(APMG)

Pasha Karim

G L G

Yek at eri na K im

M W  P

L.

Alexander Kurganov

MM L

Abdulkhamid Muminov

PC

Assel Musina

D W S

Berik Nurgaziyev

A P

M G

(APMG)

Yuliya Penzova

A L F

Saniya Perzadayeva

M D

Elvis Robert

MM L

Asem Shaidildinova

PC

Kanat Skakov

S

Zhaniya Ussen

A, LLC L F

Dubek Zhabykenov

BA S I

LLC

Danat Zhakenov

Z  P

  

G M

R

Valerie A. Zhakenov

Z  P

  

G M

R

Liza Zhumakhmetova

PC

L S

Ainur Zhumanbayeva

M W  P

L.

KENYA

George Akoto

A  C

A

George Arego

S F L

Anil Madhavan Changwony

S F L

Oliver Fowler

K  S

Fiona Fox

C A

Peter Gachuhi

K  S

Francis Gichuhi

P D A

Edmond Gichuru

G K 

A

William Ikutha Maema

I, K  M

A

Karori Kamau

I, K  M

A

Patrick Karara

PC

Peter Kenani

H C

S L.

Morris Kimuli

B.M. M  C.

A

Felix Kioko

B.M. M  C.

A

Meshack T. Kipturgo

S F L

Owen Koimburi

SCI K T  C.

Alexandra Kontos

W K A

Gilbert Langat

K S C

Nicholas Malonza

B.M. M  C.

A

Victor Majani

O  C, C

P A

Sam Mbugua

P

Rosemary Mburu

I  T

D

M E A L.

Osoro Moses Osano

M M C

A

Washington Muthamia

A F

F L.

Judy Mwangi

C A

Wachira Ndege

C R B

A L.

Stephen Okello

PC

Erastus K. Omolo

E  C. C

P A

Elisha Ongoya

A  C A

Tom Onyango

O, O, K

 O

Cephas Osoro

O  C, C

P A

Mohammed Ramadhan

D R C

Sonal Sejpal

A  K

A

Rodgers Abwire Sekwe

M M  C

A

Deepen Shah

W K A

Mahat Somane

K  S

John Syekei Nyandieka

M M  C

A

Joseph Taracha

T C B

Adrian Topoti

B.M. M  C.

A

KIRIBATI

Kenneth Barden

A--L

William Wylie Clarke

H L

Lawrence Muller

B C C

Tion Neemia

S A  K

P A

Matereta Raiman

M  F 

E D

KOREA

Yong Se ok A hn

L  K

Dong-Ook Byun

C S

Min-Sook Chae

K C B

Hyeong-Tae Cho

S

PC

Han-Jun Chon

S

PC

Eui Jong Chung

B, K  L LLC

Lionel Darrieutort

SDV

Marc Fally

SDV

Sang-goo Han

Y Y K S  Y

Sean C. Hayes

A L O

Baek Huh

H M P P.C.,

  L M

C.W. Hyun

K  C

James I.S. Jeon

S P

Young-Cheol Jeong

Y U

Kim Jung In

K C B

Gee-Hong Kim

H L G

Jung-In Kim

K C B

Yong-Deog Kim

K C B

Kyu-Dong Kim

S

PC

S.E. Stephan Kim

S P

Wonhyung Kim

Y Y K S  Y

K I S

Jung Myung Lee

H M P P.C.,

  L M

Hye Jeong Lee

A L O

Sung Whan Lee

A L O

Kwon Lee

K  C

Kyu Wha Lee

L  K

Jada Soyun Lee

O, H 

S LLP

Sun-Kyoo Lee

S

PC

June Ha Lim

H M P P.C.,

  L M

Patrick J. Monaghan

K  C

Sung-Ho Moon

H L G

Ho Joon Moon

L  K

Je-Sik Myoung

K C B

Byung-Hun Nam

NS I .

P IAF L.

Sang Il Park

H M P P.C.,

  L M

J.T. Park

K  C

Jung-Taek Park

K  C

Jeong Seo

K  C

Dong-Suk Wang

K C B

Kim Ji Woong

K C B

Jee-Yeon Yu

K  C

KUWAIT

Ihab AbbasCalderon

A-F  C, D 

T

Labeed Abdal

T L F  L

A

Amal Abdallah

A-S  P

Mahmoud Abdulfattah

T L O  M

A-G

Lina A. Adlouni

T L   A-E

 P

Abdullah Al-Ayoub

A K. A-A 

A,   L

M

Ammar Al-Fouzan

T L O  M

A-G

Mishari M. Al-Ghazali

T L O  M

A-G

Mohammed Al Noor

A-T  P

L F

Reema Ali

A  P

Abdullah Bin Ali

P  P

I C. (KSC)

Tim Bullock

A-F  C, D 

T

Paul Day

A S  A R

Sam Habbas

A S  A R

Nazih Abdul Hameed

A-S  P

Sunil Jose

A-G C

 I P

Mazen A. Khoursheed

P  P

I C. (KSC)

Jasmin Paurus Kohina

A K. A-A 

A,   L

M

Chirine Krayem Moujaes

T L O  M

A-G

Dany Labaky

T L O  M

A-G

Shaik Haneef Moinuddin

L O  J

A A

Mohamed Omar

A M L F

Omar Hamad Yousuf Al-Essa

T L   A-E

 P

Ahmed Zakaria

A S  A R

KYRGYZ REPUBLIC

Ainura Abdyrakunova

L L F

Gulnara Ahmatova

I B

C

Nursulu Ahmetova

USAID B

E I

P

Renat Akhmetov

PC

Sabyrbek Akimabev

USAID B

E I

P

Niyazbek Aldashev

L L F

Natalia Alenkina

C H

Petrova Alevtina

E S L

Dogadin Andrei

U  E 

K

Talaybek Asylbekov

I B

C

Denis Bagrov

G L F

174

DOING BUSINESS 2009

Zharkymbai Baiganchuk

C C

-KEP S L

Julia Bulatova

L F "P"

Natalia Dolinskaya

I B

C

Akjoltoi Elebesova

C I B

I

Damir Esenaliev

T W B

Saltanat Ismailova

PC

Nurbek Ismankulov

MM L

Kalberdiev Junus

Kalmamtovich

T G  

K R

Abykeev Kadyr

A S LTD

Vitaliy Khabarov

L F "P"

Tatyana Kim

C  T

C

Galina Kucheryavaya

O G 

P H

Nurdin Kumushbekov

USAID B

E I

P

Usen Kydyraliev

E’ U 

K

Erkin Madmarov

IBC

Barno Marazykova

L F "P"

Tatyana Marchenko

L L F

Olga Moreva

USAID B

E I

P

Janybek Musaev

Almas Nakipov

PC

Aidin Nazekov

USAID B

E I

P

Sergey Oseledko

Erkin Sakiev

Kanat Seidaliev

G L F

Yulia Shapovalova

USAID B

E I

P

Anastasia Shloeva

G L G

Mirgul Smanalieva

L F "P"

Kalybek Sultanov

A S LTD

Rakhat Suyumkulov

M L.

Azim Usmanov

G L F

Alexander Vachtel

S S L

LAO PDR

Kelly Bird

A D B

Sithong Chanthasouk

DFDL M L G

Lasonexay Chanthavong

DFDL M L G

Sounthorn Chanthavong

DFDL M L G

Aristotle David

DFDL M L G

Chanthaly Douangvilay

P’ C 

V C

Daodeuane Duangdara

PC

Grant Follett

DFDL M L G

Daniel Horngren

V L.

Richard Irwin

PC

Khamkhong Liemphrachan

M  J

Ketsana Phommachanh

M  J,

L R 

I C

I

avorn Rujivanarom

PC

Khongsy Saisouttha

J E

O  V

C

Sivath Sengdouangchanh

C

Khamphone Sipaseuth

M  J

Danyel omson

DFDL M L G

Andrea Wilson

DFDL M L G

LATVIA

Ilze Abika

S  U L

O

Mike Ahern

PC

Martins Aljens

L, T  P,

  I L

Laura Ausekle

L B

Elina Bedanova

L, T  P,

  I L

Eva Berlaus-Gulbe

S

Iveta Berzina

S  U L

O

Ilze Bukaldere

L, S/ B

Andis Burkevics

S L O

Andis Čonka

L B

Zane Džule

L, S/B

Zlata Elksnina-Zascirinska

PC

Ivars Grunte

L, G  C

Andris Ignatenko

E SIA

Aija Klavinska

PC

L O B 

P

Oleg Litskevich

M T 

A

Janis Loze

Zane Paeglite

S

Baiba Plaude

B P

Ivars Pommers

L  G 



Inese Rendeniece

L, G  C

Sergejs Rudans

L, S/B

Dace Silava-Tomsone

L, T  P,

  I L

Mihails Špika

JSC D

Sarmis Spilbergs

KS/LAWIN,

  L M

Zane Stalberga - Markvarte

M  P L

O

Pāvels Tjuševs

E B -

A--L

Maris Vainovskis

E B -

A--L

Vilmars Vanags

RE  RE L.

Maija Volkova

L, T  P,

  I L

Agate Ziverte

PC

LEBANON

A  B 

L (ABL)

Nada Abdelsater-Abusamra

R  A

Wadih Abou Nasr

PC

Soha Al Masri

A G- L

Manal Assir

UNDP

Jean Baroudi

B  A

Rita Bou Habib

A D - VAT

D

Najib Choucair

C B

Bernard Choueiri

M  J

Sanaa Daakour

T L L

Bassam Darwich

P  G L

eodore De Mar Youssef

B  S E

M L F, 

 I

E  L

Chadia El Meouchi

B  S E

M L F, 

 I

Dania George

PC

Samer Ghalayini

T L L

Fady Ghanem

B  S E

M L F, 

 I

Greta Habib

B  S E

M L F, 

 I

Louay Hajj Chehadeh

M  F

Abdallah Hayek

H G

Wajih Hechaime

H  

Fady Jamaleddine

T L L

Maria Jreissat

B  S E

M L F, 

 I

Georges Jureidini

C  - P

A

Georges Kadige

K  K L F

Michel Kadige

K  K L F

Wael Khaddage

M  F

Najib Khattar

K A

Albert Laham

Georges Maarawi

M  F

Eddy Maghariki

H G. M L F

Georges Mallat

H G. M L F

Nabil Mallat

H G. M L F

Rachad Medawar

O  M L F

Fadi Moghaizel

M L F,

  L M

Mario Mohanna

P C SARL

Mirvat Mostafa

T L L

Rahaf Nabbouh

UNDP   

  

Touc Nehme

L O  A

L

Hermes Peter

I T D-

B

Moussa Raphaël

R  A

Mazen Rasamny

B  S E

M L F, 

 I

Mireille Richa

T  Z L F

Jihad Rizkallah

B  S E

M L F, 

 I

Elias A. Saadé

M L F,

  L M

Joseph Safar

H G

Christel Salem

B  S E

M L F, 

 I

Rached Sarkis

R S O

Camille C. Sifri

PC

Nady Tyan

T  Z L F

Patricia Yammine

PC

Ray Yazbeck

B  S E

M L F, 

 I

LESOTHO

Mark Badenhorst

PC

Paul De Chalain

PC

uso Green

P

Gerhard Gouws

NB L.

H  M

Mankhebe Makume

L E

C (P) L

João Martins

PC

Mathias Matshe

S  A

Kuena Mophethe

K.M L C

abo Mpaka

M C

eodore Ntlatlapa

DNT A

Malaika Ribeiro

PC

Peter Sands

SDV (P) L

Duduzile Seamatha

S  A

Tiisetso Sello-Mafatle

S - M C

ACKNOWLEDGMENTS

175

Lindiwe Sephomolo

A  L

E  B

Phoka ene

S - M C

LIBERIA

Kelvin Abdallah

PC

Gideon Ayi-Owoo

PC

Golda A. Bonah

S  S

G. Raymond Bright

ACE P 

C G

F. Augustus Caesar, Jr.

C A, I.

Roy Chalkley

U

C C 

M

Henry Reed Cooper

C  T L F

Frank Musah Dean

D  A

Peter Doe-Sumah

G H I.

Dzidzedze Fiadjoe

PC

Christine Sonpon Freeman

C  T L F

Cyril Jones

J  J

George Kwatia

PC

Martha Lackay

L E

C

Steven Neufville

M  P W

Togba Ngangana

M  P W

Sylvanus O’ Connor

AEP C I.

Chan-Chan A. Paegar

S  S

Joseph N. Siaway

M L.

G. Lahaison Waritay

M  P W

Darcy White

PC

Ben Wolo

L

T

C

Melvin Yates

C I., C 

F

Harvy T. Yuan, Sr.

L E

C

LITHUANIA

Kęstutis Adamonis

S

Mike Ahern

PC

Petras Baltusevicius

DSV T UAB

Kim Bartholdy

DSV T UAB

Kristina Bartuseviciene

PC

Vilius Bernatonis

S, P 

P

Renata Beržanskienė

S L O

Vilma Brilinkeviciene

S, P 

P

Dovilė Burgienė

L F L,

P, V 

 LAWIN, 

 L M

Sergej Butov

L F L,

P, V 

 LAWIN, 

 L M

Robertas Ciocys

L F L,

P, V 

 LAWIN, 

 L M

Radville Ciricaite

F  P / R

B

Giedre Domkute

L  AAA B

S C

Ieva Dosinaite

N  P,

  I L

Mindaugas Dovidauskas

F L G

Vilma Dovidauskiene

C A

C

Stasys Drazdauskas

F  P / R

B

Rolandas Galvėnas

L F L,

P, V 

 LAWIN, 

 L M

Simas Gudynas

L F L,

P, V 

,   L

M

Agne Jakaite

L F L,

P, V 

 LAWIN, 

 L M

Agne Jonaitytė

S L O

Viktorija Kapustinskaja

S L O

Jurgita Karvelė

F  P / R

B

Jonas Kiauleikis

F  P / R

B

Mindaugas Kiškis

L F L,

P, V 

 LAWIN, 

 L M

Raminta Klumbyte

Egidijus Kundelis

PC

Žilvinas Kvietkus

N  P,

  I L

Asta Macijauskiene

L F B 

D G

Gytis Malinauskas

S L O

Linas Margevicius

L B  L

M

Kipras Mensevicius

Tomas Mieliauskas

L  F

Bronislovas Mikuta

Ieva Navickaitė

L F Z

Z  P

Žygimantas Pacevičius

F  P / R

B

Rytis Paukste

L F L,

P, V 

 LAWIN, 

 L M

Algirdas Pekšys

S

Jonas Pilkauskas

S, P 

P

omas Saulenas

FORESTA B L

G

Rimantas Simaitis

N  P,

  I L

Julija Solovjova

PC

Daiva Ušinskaitė

L F AAA B

S C

Vilija Vaitkutė Pavan

L F L,

P, V 

 LAWIN, 

 L M

Agne Vilutiene

L F F

Lina Vosyliene

KPMG

Darius Zabiela

L F Z,

Z  P

Indre Zakalskyte

E  Y

Jūratė Zarankienė

E  Y

Ernesta Zutautaite

L F F

Audrius Žvybas

B  D

G

LUXEMBOURG

A  O LLP

Lara Aherne

B S S,

M  L M

Rene Beltjens

PC

Denis Cantele

O P F

Guy Castegnaro

C C

’,   I

L

Christel Dumont

O P F

omas Ecker

V  L -

S  ’

Gérard Eischen

C  C

  G-D 

L

Martine Gerber Lemaire

O P F

Anabela Fernandes

PC

Jean Luc Heiby

SDV I

L

Isabelle Lapietra

PC

Roxanne Le Ligeour

L  L

Michaël Lockman

PC

Tom Loesch

L

Nuria Martin

L  L

Séverine Moca

PC

Peter Moons

L  L

Anne Murrath

PC

Elisabeth Omes

B S S,

M  L M

Laurent Paquet

PC

Simon Paul

L  L

P W S.A.

E  P

M

Françoise Pfeier

O P F

Dominique Robinet

PC

Serge Saussoy

PC

Jean-Luc Schaus

L  L

Alex Schmitt

B S S,

M  L M

Marleen Vandenput

PC

Davide Visin

PC

MACEDONIA,

FORMER

YUGOSLAV

REPUBLIC OF

Violeta Angelova Gerovska

IKRP R  P

Zlatko Antevski

L A

Benita Beleskova

IKRP R  P

Goran Bonevski

P R O

Biljana Čakmakova

M L C

A

Katerina Carceva

PC

Zoran Cvetanoski

S A 

G W

Pavlinka Dameska

M L C

A

Aleksandar Dimić

P L F

Aleksandra Donevska

L A

Vesna Gavriloska

M L C

A

Ana Hadzieva

P L F

Solobodan Hristovski

P L F

Biljana Ickovska

L  N

Aleksandar Ickovski

L  N

Nena Ivanovska

J R

I P

Katerina Jordanova

L A

Kristijan Karapančevski

K C

Dejan Knezović

L O K 

A

Emmanuel Koenig

PC

Mirjana Markovska

M  A

Irena Mitkovska

L A

Goce Mojsoski

PC

N B

Goran Nikolovski

L  N

Ljupcho Nikolovski

M  A

Vesna Paunkoska

Valentin Pepeljugoski

L O P

Sonja Peshevska

L O P

Kristijan Polenak

P L F

Tatjana Popovski Buloski

P L O

Ljubica Ruben

M L L F

Tatjana Siskovska

P L F

Dejan Stojanoski

L O P

Dzuli Stojanova

M L C

A

176

DOING BUSINESS 2009

Suzana Stojkoska

M  A

Biljana Toloska

L A

Slavica Trckova

L O T

Natasa Trifunoska

E I

Vladimir Vasilevski

B I

F F

Eva Veljanovska

M L C

A

Sanja Veljanovska

M L L F

Metodija Velkov

P L F

Darko Vuksanović

Milica Zarova

M  A

MADAGASCAR

Lalao Andriamanga

E D

B  M

Eric Andriamihaja Robson

E D

B  M

Tsiry Andriamisamanana

M C

I

Josoa Lucien Andrianelinjaka

B C

Philippe Buer

E I

Dseyre

M C

I

Yves Duchateau

SDV

John Hargreaves

E D

B  M

Raphaël Jakoba

M C

I

Pascaline R. Rasamoeliarisoa

C D A

D

Sahondra Rabenarivo

K - R

A

Pierrette Rajaonarisoa

SDV

Aina Rakotondrazaka

Lanto Tiana Ralison

FIDAFRICA /

PC

André Randranto

A B

William Randrianarivelo

FIDAFRICA /

PC

Sahondra Rasoarisoa

D A D

éodore Raveloarison

JARY - B ’E

A I

Andriamisa Ravelomanana

FIDAFRICA /

PC

Jean Marcel Razamahenina

C D A

D

Njiva Razanatsoa

B C

Louis Sagot

C ’A L

S

Dominique Taty

FIDAFRICA /

PC

MALAWI

Kevin M. Carpenter

PC

Richard Chakana

PS C C.

Marshal Chilenga

TF  P

Alan Chinula

Stuart Forster

Jim Ghobede

PC

Roseline Gramani

S  C.

Aamir Rashid Jakhura

F G  C

Chimwemwe Kalua

G  L

Anthony Kamanga, SC

M  J

Dannie J. Kamwaza

K D

P

Alfred Majamanda

M  N

A

Modecai Msisha

N  M L

O

Misheck Msiska

PC

Isaac Nsamala

Krishna Savjani

S  C.

Duncan Singano

S  C.

Don Whayo

K F

MALAYSIA

Nadia Aim Ab. Wahab

A  A

Nor Azimah Abdul Aziz

C C 

M

Noor Azhar

S.G. E S B

Zain Azlan

Z  C.

B N M

Michel Barbesier

SDV S B

Tan Kee Beng

SDV S B

Hong Yun Chang

T  P

Ying Cheng Chee

PC

Boon Hong Chen

S  C.,  

L M

Yuan Yuan Cheng

S  C.,  

L M

Chee Hoong Chia

Z  C.

Sharon Chooi

PC

Tze Keong Chung

CTOS S B

Nancy Gan

R - L

Hazlan Hassan

Nordin Hassan

A T

S. B.

Sien Yian Hee

PC

Kumar Kanagasabai

S  C.,  

L M

Geeta Kaur

SDV S B

Chuan Keat Khoo

PC

Christopher Lee

W  P

eresa Lim

PC

Koon Huan Lim

S  C.,  

L M

Caesar Loong

R - L

Len Toong Low

N P

Khin Lian Low

Z  C.

Suhara Mohamad Sidik

A  A

Azmi Mohd Ali

A  A

Zuhaidi Mohd Shahari

A  A

Shahri Omar

N P

Normaizan Rahim

A  A

Gayathiry Ramalingam

Z  C.

Chandran Ramasamy

PC

Dinesh Ratnarajah

A, D  C.

Hsian Siong

W  P

Ee Ling Tan

T  P

Heng Choon Wan

PC

Peter Wee

PC

Kim Hoe Yeo

N P

Melina Yong

R - L

MALDIVES

Mohamed Akhsan

A P L.

Mohideen Bawa

H F P.

L

Jatindra Bhattray

PC

Mohamed Hameed

A P. L.

Nadiya Hassan

Dheena Hussain

S, H  C.

B  A

Yudhishtran Kanagasabai

PC

Laila Manik

S, H  C.

B  A

Aishath Rizna

S, H  C.

B  A.

Aminath Rizna

S, H  C.

B  A

Aishath Samah

B  M P.

Shuaib M. Shah

S, H  C.

B  A

MALI

Traore Baba

TMS - T

M S

SARL

Baya Berthé

Amadou Camara

SCP C T

Jonathan Darboux

BCEAO

Fatima Diarra

O N A

T, N  B

Mohamed Abdoulaye Diop

SDV

Fatimatou Zahra Diop

BCEAO

Jean Claude Gnamien

FIDAFRICA /

PC

Hermann Gnango

FIDAFRICA /

PC

Mamadou Ismaïla Konate

J C M

Mamadou Maiga

L’  C

M D  

C  M

Evelyne M’Bassidgé

FIDAFRICA /

PC

Adeline Messou

FIDAFRICA /

PC

Malick Badara Sow

A ’A 

’U

Salif Tall

E  M T

Dominique Taty

FIDAFRICA /

PC

Ahmadou Toure

O N A

T, N  B

Madhou Traore

C N

 P 

I - CNPI

Fousséni Traoré

FIDAFRICA /

PC

MARSHALL

ISLANDS

Kenneth Barden

A--L

Jerry Kramer

P I, I.

Philip Welch

M S

A I.

MAURITANIA

Tidiane Bal

BSD  A

Youssoupha Diallo

BSD  A

Maouloud Vall El Hady Seyid

E H M

Hamoud Ismail

SMPN

Cheikani Jules

C M J

Mohamed Lam

BSD  A

Wedou Mohamed

M

Ahmed Salem Ould

Bouhoubeyni

C B

Ahmed Salem Ould Hacen

B C

Mohamedou Ould Hacen

B TASMIM

Hamdi Ould Mahjoub

P P

Aliou Sall

A C

Cheikh Sall

E H M

Dominique Taty

FIDAFRICA /

PC

Ould Yahya Yeslem

E M Y

O.Y

MAURITIUS

Ryan Allas

PC

BPML F S

L

Philip Bond

PC

André Bonieux

PC

Urmila Boolell

B B

C

ACKNOWLEDGMENTS

177

ierry Chellen

B C

Yandraduth Googoolye

B  M

ierry Koenig

D C  K

L  P

Didier Lenette

PC

Damien Mamet

PC

L S

Jean Pierre Montocchio

Loganayagan Munian

A I

Khalil Munseea

F E L.

Camille Pouletty

D C  K

Iqbal Rajahbalee

BLC C

Andre Robert

A--L

Deviantee Sobarun

R-G’

D

Vikash Takoor

B  M

Parikshat Teeluck

M L.

Bobby Yerkiah

PC

MEXICO

Gabriel I. Aguilar Bustamente

PC

Silvia Aguiñiga

PC

Isis Anaya

SEDECO

Alberto Balderas

J, N 

N, S.C.

Carlos Cano

PC

María Casas López

B  MK

Nallieli Cid

PC

Rodrigo Conesa

R M, S.C.

Eduardo Corzo Ramos

H  K-

G  L, S.C.

Raul de la Sierra Scauley

B, S  T

L

Oscar de La Vega

B, R  C,

  I L

Dolores Enriquez

PC

Mariano Enriquez-Mejia

B  MK

Salvador Esquivel Bernal

PC

César Fernando Gomez

B, S  T

L

Julio Flores Luna

G, R 

A,   L

M

Carlos Frias

PC

Manuel Galicia

G  R, S.C.

Celina Cossette Garcia

PC

L S

Hans Goebel

J, N 

N, S.C.

Dalia Goldsmit

PC

Daniel Gómez Alba

CAAAREM

Teresa de Lourdes Gómez

Neri

G, R 

A,   L

M

Hugo Gonzalez

B  MK

Cesar Gonzalez

PC

Eugenia González Rivas

G, R 

A

Alvaro Gonzalez-Schiano

PC

Benito Guerrero

G  P

Yves Hayaux-du-Tilly

J, N 

N, S.C.

Rodrigo Hernández Terán

PC

Alejandro Ledesma

PC

Adriana Lopez

PC

L S

Ana Paula López Padilla y

Lapuente

B, S  T

L

Gerardo Lozano Alarcón

H  K-

G  L, S.C.

Lorenza Luengo Gomezmont

B  MK

Laura Macarty

PC

Carlos Manuel Martinez

PC

Edgar Francisco Martínez

Herrasti

G, R 

A

Bernardo Martínez Negrete

G  R, S.C.

Fernando Medel

N P   

F D

Carla Mendoza

B  MK

Carlos E. Montemayor

PC

Alonso Martin Montes

PC

L S

Rocío Montes

PC

Michelle Muciño

PMC A

Gabriela Nassau

R M, S.C.

Marco Nava

PC

Arturo Pedromo

G  R, S.C.

Lázaro Peña

PC

Juan Manuel Perez

PC

L S

Nicolás Pérez

G  R, S.C.

Gabriela Pérez Castro Ponce

de León

M  E, S.C.

Pablo Perezalonso Eguía

R M, S. C.

Leonel Pereznieto

J, N 

N, S.C.

Guillermo Piecarchic

PMC A

José Piecarchic

PMC A

Claudia Ríos

PC

Mario Alberto Rocha

PC

Cecilia Rojas

G  R, S.C.

Arturo Ruiz Massieu

PC

Israel Saldaña

PC

Jorge Sanchez

G, R 

A

Paola Sánchez Hernandez

B, S  T

L

Cristina Sánchez-Urtiz

M  E, S.C.

Fernando Santamaria-Linares

PC

L S

Monica Schiano Pérez

B, R  C,

  I L

Juan Francisco Torres Landa

Ruo

B, S  T

L

Antonio Torres-Cabello

CAAAREM

Maribel Trigo Aja

G, R 

A,   L

M

Layla Vargas Muga

G, R 

A,   L

M

Carlos Vela

PC

MICRONESIA

Eric Emeka Akamigbo

P S G

Kenneth Barden

A--L

MOLDOVA

Dinu Armasu

F I

A

Maxim Banaga

PC

Eduard Boian

PC

Vitaliy Nikolaevich Bulgac

I C

Victor Burac

V B L F

Mihail Buruiana

B  P

Victor Burunsus

T W B

Andrei Caciurenco

ACI P

Georghu Calugharu

U  E 

B  C

M I

Andrian Candu

PC

L S

Octavian Cazac

T  T

Svetlana Ceban

PC

Vitalie Ciofu

G  P

Bogdan Ciubotaru

T T

Aureliu Anatol Colenco

C C

Alla Cotos

PC

Sergiu Dumitrasco

PC

Serghei Filatov

ACI P

Feodosia Furculita

C S

Roger Gladei

G  P

Silvia Grosu

PC

Roman Gutu

Oxana Guţu

Valeriu Lazar

BIS

Victor A. Levintsa

L  A

Andrei Lopusneac

U F

I

Cristina Martin

ACI P

Mihaela Mitroi

PC

Marin Moraru

PC

Gleb Morozov

Alexandru Munteanu

PC

Igor Odobescu

ACI P

Ruslan Pirnevu

Q-H

SRL

Maria Popescu

PC

Nicolae Posturusu

C S

Silvia Radu

U F

I

Ion Railean

U  E 

B  C

M I

Mihai Roscovan

B C

I

Pavel Sarghi

PC

Antonina Sevcenco

Viorel Sirghi

BSMB L C

Tatiana Stavinschi

PC

Serghei Toncu

PC

Nicolae Triboi

N E

R A

Alexander Turcan

T  T

Evgeniy Untilo

U  E 

B  C

M I

Irina Verhovetchi

ACI P

Daniela Zaharia

ACI P

Marina Zanoga

T  T

MONGOLIA

Tomas Balco

PC

Badarch Bayarmaa

L  M

Batzaya Bodikhuu

A  B

A

David Buxbaum

A  A

Batbayar Byambaa

GTS A

Enkh-Amgalan

Choidogdemid

G C

Khatanbat Dashdarjaa

A C S

Delgermaa

G C

Courtney Fowler

PC

Damdinsuren Khand

T L F

178

DOING BUSINESS 2009

Odmaa Khurelbold

A  A

Daniel Mahoney

L  M

Leylim Mizamkhan

PC

Odonhuu Muuzee

T L F

Bayartsetseg N.

C C

Enkhriimaa N.

T C L.

Zorigt N.

T C L.

Sarantsatsral Ochirpurev

U C

Christian Packard

A  A

Uranbaatar S.

A C S

Jocelyn Steiner

L  M

Odbaatar Sukhbaatar

A  A

Tsogt Tsend

A C 

C C

Amangyeld Tuul

C R

Arslaa Urjin

U E

D N

C

Michelle Zorig

A C S

MONTENEGRO

Rene Bijvoet

PC

Bojana Bogojević

PC

Vasilije Bošković

L F B

Č C

Mark Crowford

O B

Jelena Djokić

PC

Jovana Ilić

PC

Nada Jovanović

C B

Ana Karanikić

M E

F

Radoš Kastratović

K L O

Ðorđe Krivokapić

K  N

Ana Krsmanović

I  S

S  P

M B

A

Aleksandar Miljković

PC

Veljko Pavičević

O B

Predrag Pavličić

M INC

Zorica Peshić

L O V

Novica Pešić

L O V

Snežana Pešić

PC

Dragana Radević

C 

E 

E D

Jelena Vujišić

L O V

Lana Vukmirović

P L F

Veselin Vuković

C B

MOROCCO

B A-M

Aziz Abouelouafa

G M C.

Mly Hicham Alaoui

G M C.

Myriam Emmanuelle Bennani

A H  A

A ’A

Rachid Benzakour

C ’A

B  L

Richard Cantin

J - P

M  L

A S LLP

Mahat Chraibi

A  M

Driss Debbagh

K L F

Youssef El Falah

ABA R  L

I-M

Had Elbaze

A  M

Mourad Faouzi

O L G

Nawal Jellouli

M  ’ 

 

Azeddine Kabbaj

B  C

Mehdi Kettani

A K L O

Nadia Kettani

K L F

Rita Kettani

K L F

Bouchaib Labkiri

G SARL

Wilfried Le Bihan

CMS B F

L

Michel Lecerf

A  M

Réda Oulamine

O L G

Hassan Rahmouni

H R L F

Nesrine Roudane

N B L F

Morgane Saint-Jalmes

K L F

Houcine Sefrioui

P   CAAF

Rachid Senhaji

O   

C

Marc Veuillot

A  M

MOZAMBIQUE

Salimo Abdula

C  B

A

Mark Badenhorst

PC

Carolina Balate

PC

Armindo Braz Barradas

M  I 

C

Timothy W. Born

USAID

José Manuel Caldeira

S  C -

A  C,

L

Eduardo Calú

S  C -

A  C,

L

Alexandra Carvalho

Monjardino

Kátia Cassamo

M 

Henrique Castro-Arnaro

A E A,

LDA

Paulo Centeio

MGA A 

C

Pedro Chabela

E 

M E.P.

Pedro Ernesto Chambe

MC

Anastácia Chamusse

B  M

Dipak Chandulal

MGA A 

C

Mucio Chebete

MC

Jonas Chitsumba

E 

M E.P.

Ahmad Chothia

M F S

S.A.R.L

Carol Christie Smit

M L

Pedro Couto

H. G, C,

G P

 C B 

A

Simeai Cuamba

C A

Paul De Chalain

PC

Carlos de Sousa e Brito

C  S  B 

A

Fulgêncio Dimande

M F S

S.A.R.L

Maria João Dionísio

P, D 

A

Telmo Ferreira

H. G, C,

G P

 C B 

A

Jose Forjaz

J F A

Adrian Frey

M L

Paulo Fumane

C  B

A

Martins Garrine

M F S

S.A.R.L

Jennifer Garvey

Nipul Kailashcumar Govan

P, D 

A

Jorge Graça

MGA A 

C

Soraia Issufo

S  C -

A  C,

L

Jorge Jorge Graça

MGA A 

C

Neima Jossub

M L

Friedrich Kaufmann

M  I 

C

Jim Laeur

C 

B  

M

Runo Lucas

TEC T C,

LDA

Eugénio Luis

B  M

Ivan Carlos Macôo

S  C -

A  C,

L

Jaime Magumbe

S  C -

A  C,

L

Samuel Munzele Maimbo

T W B

Manuel Didier Malunga

N D 

R  N

João Martins

PC

Camilo Mate

MGA A 

C

Carlos Rafa Mate

R N E

Genaro Moura

M F S

S.A.R.L

Julio Mutisse

S  C -

A  C,

L

Lara Narcy

H. G, C,

G P

 C B 

A

Auxílio Eugénio Nhabanga

F L 

A A

Emilio R. Nhamissitane

A

Ilidio Alexandre Ombe

E 

M E.P.

Miguel Paiva

M L

Paulo Pimenta

P, D 

A

António de Vasconcelos Porto

V P 

A

José Augusto Tomo Psico

B  M

Malaika Ribeiro

PC

Luís Filipe Rodrigues

S  C -

A  C,

L

Ana Filipa Russo de Sá

S G

Firza Sadek

P, D 

A

Carlos Schwalbach

J F A

Muchimba Sikumba-Dils

MSD I

Katia Tourais

S  C -

A  C,

L

António Veloso

P, D 

A

NAMIBIA

Joos Agenbach

K P

Mark Badenhorst

PC

Benita Blume

H.D. B  C.

Hanno D. Bossau

H.D. B  C.

Albé Botha

PC

Lorna Celliers

BDO S S

Esi Chase

A

Andy Chase

S+P

A

Paul De Chalain

PC

Eddie Dichtl

W F S

Ferdinand Diener

C  W P

D

Nellie du Toit

PC

ACKNOWLEDGMENTS

179

Hans-Bruno Gerdes

E, S 

P

Ismarelda Hangue

D O

Sebby Kankondi

P A

Herman Charl Kinghorn

K A

Peter Frank Koep

P.F. K  C.

Frank Köpplinger

G.F. K L

P

Norbert Liebich

T C (PTY)

L.

John D. Mandy

S E

Richard Traugott Diethelm

Mueller

K P

Brigitte Nependa

H.D. B  C.

Carina Oberholzer

PC

Jesse Schickerling

T L S  N

Ndapewa Shipopyeni

Retha Steinmann

T L S O

N

Axel Stritter

E, S 

P

Marius van Breda

TU N

Lourens Willers

G.F. K L

P

Renate Williamson

P.F. K  C.

Paul A. E. Wol

M G P. L.

NEPAL

Anil Chandra Adhikari

C I B

Ajay Ghimire

A L C

Jagat B. Khadka

S-L F P.

L.

LD Mahat

CSC  C. /

PC

Ashok Man Kapali

S-L F P.

L.

Purnachitra Pradhan

K S K

L(CIB)

Devendra Pradhan

P  A

Madan Krishna Sharma

CSC  C. /

PC

Sudheer Shrestha

K L F

Ramji Shrestha

P  A

Ram Chandra Subedi

S C  N,

A L C

Anup Upreti

P L A

NETHERLANDS

Richard Bakker

O - T

I B.V.

BDO CO

A 

B B.V.

Jan Bezem

PC

Karin W.M. Bodewes

B  MK N.V.

Jacqueline van den Bosch

H B N.V.

Roland Brandsma

PC

Huub Brinkman

B  MK N.V.

Margriet de Boer

D B B

W N.V.

Rolef de Weijs

H B N.V.

Friso Feitsma

PC

Jeroen Holland

ND A

Fons Hoogeveen

PC

Jan-Wilem de Jong

H B N.V.

Alexander Kaarls

H B N.V.

Martine Kos

H B N.V.

Filip Krsteski

V D N.V.

Hans Mensonide

K V  L

Martijn Molenaar

ND A

Charlotte Niggebrugge

H B N.V.

Hugo Oppelaar

H B N.V.

Ralf Pieters

PC

Mark G. Rebergen

D B B

W N.V.

Hugo Reumkens

V D N.V.

Stefan Sagel

D B B

W N.V.

Jan Willem Schenk

B  MK N.V.

Robert Schrage

R N

N O

Piet Schroeder

B  MK N.V.

Hans Londonck Sluijk

H B N.V.

SDV B.V.

Jellienke Stamhuis

D B B

W N.V.

Maarten Tinnemans

D B B

W N.V.

Jaap Jan Trommel

ND A

Helene van Bommel

PC

Caspar van den illart

M  H,

S P  

E - G

B A

Cees van den Udenhout

Paul van der Molen

C, L R

 M A

Liane van der Vrugt

VV L B.V.

Sjaak van Leeuwen

Jan van Oorschot

NV C

Frederic Verhoeven

H B N.V.

Marcel Willems

K V  L

Christiaan Zijderveld

H B N.V.

Kim Zwartscholten

PC

NEW ZEALAND

Douglas Alderslade

C T

Matthew Allison

V A

Jania Baigent

S G, 

 L M

Kevin Best

PC

Geo Bevan

C T

Shelley Cave

S G, 

 L M

John Cuthbertson

PC

James Gibson

B G

Richard Holden

S G, 

 L M

Wanita L ala

PC

Kate Lane

M E R W

omas Leslie

B G

Aaron Lloyd

M E R W

Robert Muir

L I N

Z

Ian Page

BRANZ

Mihai Pascariu

M E R W

John Powell

R MV

Mark Russell

S G, 

 L M

Neil Tier

G T L.

SDV

Murray Tingey

B G

Ross vander Schy

M  E

D

Simon Vannini

Daniel Vizor

B G

NICARAGUA

Diana Aguilar

ACZALAW

Guillermo Alemán Gómez

ACZALAW

Bernardo Arauz

B  L

Bertha Argüello de Rizo

F.A. A  M

David Urcuyo Báez

PC

Minerva Adriana Bellorín

Rodríguez

ACZALAW

B  B

Caroline Bono

PC

elma Carrion

A C L

Humberto Carrión

C, S 

A

Gloria Maria de Alvarado

A  A,

  L M

Francis Díaz

G  B

Maricarmen Espinosa Segura

M  A

C L

Mervin Estrada

G  B

Alejandro Fernández de

Castro

PC

Terencio García Montenegro

G  B

Gerardo Hernandez

C - T 

A

Ruth Huete

PC

Mariela Jiménez

ACZALAW

Pablo Mogollon

TU

Yalí Molina Palacios

M  A

C L

Alvaro Molina Vaca

M  A

C L

Roberto Montes

A  M

Soraya Montoya Herrera

M  A

C L

Amilcar Navarro

G  B

Ramón Ortega

PC

Silvio G. Otero Q.

GT

I

Andrea Paniagua

PC

Róger Pérez

A  M

Julio Pinedo

PC

Carlos Taboada Rodríguez

C - T 

A

Carlos Jose Salinas Blandino

A  A,

  L M

Felipe Sánchez

ACZALAW

Alfonso José Sandino Granera

C - T 

A

Julio E. Sequeira

E V P. 

A

Arnulfo Somarriba

TU

Rodrigo Taboada Rodríguez

C - T 

A

Juan Tejada

PC

Carlos Tellez

G  B

David Urcuyo

PC

NIGER

Aliou Amadou

S.C.P.A. M

Karim Arzika

C F

Mahamane Baba

SDV

Alain Blambert

SDV

Moussa Coulibaly

C ’A S-

C

Jonathan Darboux

BCEAO

Aïssa Degbey

EB

Fatimatou Zahra Diop

BCEAO

Bernard Duros

S ’E 

E  N

Jean Claude Gnamien

FIDAFRICA /

PC

Hermann Gnango

FIDAFRICA /

PC

Souley Hammi Illiassou

E ’A - M L

B  C

180

DOING BUSINESS 2009

Diaouga Haoua

E  M D

A

Dodo Dan Gado Haoua

E  M D D

G H

Issoufou Issa

D G 

I

Seybou Issi

C U 

N

Bernar-Oliver Kouaovi

C K

Fati Kountche-Adji

C F K

Fatouma Lanto

E ’A M L

B  C

Marc Le Bihan

E ’A M L

B  C

Diallo Rayanatou Loutou

C L -

A

Laouali Madougou

E ’A M L

B  C

Boubacar Nouhou Maiga

E.N.G.E.

Saadou Maiguizo

B ’E

T ’A

  S 

C C

Marie-Virginie Mamoudou

C N 

N  N

Aoula Mamoudou

M  ’U,

 ’H  

C

Mamane Sani Manane

B ’E B 

H

Evelyne M’Bassidgé

FIDAFRICA /

PC

Adeline Messou

FIDAFRICA /

PC

Yayé Mounkaïla

C ’A

M-N

Ibrahim Mounouni

B ’E B 

H

Mayaki Oumarou

D N

Sahabi Oumarou

T I

C

Achimi M. Riliwanou

E  M A

R

Abdou Yacouba Saïdou

C A

Mano Salaou

C ’A M

S

Boubacar Salaou

E  M B

S

Daouda Samna

S.C.P.A. M

Halilou Sani

N

Abdou Moussa Sanoussi

E.N.G.E.

Dominique Taty

FIDAFRICA /

PC

Idrissa Tchernaka

E ’A - M L

B  C

Fousséni Traoré

FIDAFRICA /

PC

Hamadou Yacouba

E  M D

A

NIGERIA

Oluseyi Abiodun Akinwunmi

A  B, L

P (A  B)

Olaleye Adebiyi

WTS A  A

Temitayo Adegoke

A  O

Adeola Adeiye

U U  B-O

Saheed A. Aderemi

Francis Adewale

V B G

R L

Adesegun Agbebiyi

A  O

Gboalhan Agboluaje

A, L P

 A

Daniel Agbor

U U  B-O

Kenneth Aitken

PC

Uche Ajaegbu

N E’

C A

Owolabi Animashaun

S U

R L

Linda Arifayan

WTS A  A

Barr. N.U. Chianakwalam

L S C

Akinbo A. A. Cornerstone

Y K N

L

Kofo Dosekun

A  O

Emmanuel Egwuagu

O  C.

Jude Bienose Ehiedu

O A 

A

Nnenna Ejekam

N E A

Olusoji Elias

O E  C

Anse Agu Ezetah

C L A E

 C.

Yem i Idow u

PC

Agent Benjamin Ihua-

Maduenyi

I  I

Femi David Ikotun

Z C

Okorie Kalu

P A 

S

Folajimi Mohammed

O E  C

Ramat Muhammad

J.K. A  C

Victor Nwakasi

O A 

A

Godwin Obla

O  C.

Motunrayo Odumosu

PC

Ozofu Ogiemudia

U U  B-O

Mathias Okojie

P A 

S

Patrick Okonjo

O, O  E

Dozie Okwuosah

C B

Titilola Olateju

O, O  E

Ayodeji Olomojobi

A  O

Friday Omoregbee

A-S R

N L

Fred Onuobia

G. E  C. S

 A

Tochukwu Onyiuke

P A 

S

Tunde Osasona

W W

L.

Olufemi Ososanya

HLB Z.O. O  C.

Gbenga Oyebode

A  O

Olushola Salau

WTS A  A

Mohammed Sani

S I S

L.

Tunji Tiamiyu

M

NIG L.

Reginald Udom

A  O

Uche Ugoi

A  B, L

P (A  B)

Aniekan Ukpanah

U U  B-O

Maxwell Ukpebor

WTS A  A

Adamu M. Usman

F.O. A  C.

Tokunbo Wahab

A  O

NORWAY

Anders Aasland Kittelsen

A S



Bjørn Erik Andersen

DB N

Jan L. Backer

W, R  C.

Stig Berge

T K

G L AS,  

L M

Carl Arthur Christiansen

R A

Magnar Danielsen

N M

A, C 

L R

Knut Ekern

PC

Stein Fagerhaug

D  DA

Marie Fjulsrud

A H DA,

  I L

Claus R. Flinder

S A DA

Amund Fougner

A H DA,

  I L

Geir Frøholm

A S

D.A.

Mads Fuglesang

A S

D.A.

Ingenborg Gjølstad

T K

G L AS,  

L M

Pål Hasner

PC

Renate Iren Heggelund

A S

D.A.

Odd Hylland

PC

Tove Ihle-Hansen

PC

J T

Hanne Karlsen

R A

Niels R. Kiaer

R A DA

Bjørn H. Kise

A V 

W A.S.

Ole Fredrik Melleby

R A

Karl Erik Nedregotten

PC

omas Nordgård

V  W AS

Ole Kristian Olsby

H O

 AS

Johan Ratvik

DLA P N DA

Anne Ulset Sande

K  C. A

ANS

Vegard Sivertsen

D,  

D T T

Ståle Skutle Arneson

A V 

W A.S.

Simen Smeby Lium

W, R  C.

Christel Spannow

PC

Bernt Olav Steinland

A S

D.A.

Svein Sulland

A S

D.A.

Espen Trædal

PC

OMAN

Abdulhakeem Zahran al-Abri

M  H

Hazem H. Abu-Ghazaleh

A G I

P

Syed Nasir Ahmed

D

Zubaida Fakir Mohamed Al

Balushi

C B

Ahmed Al Barwani

D W S

Azzan Qasim Al Busaidi

I R

F

Khamis Abdullah Al-Farsi

M  C 

I

Said bin Saad Al Shahry

S A S L O

Ali Nassir Seif Al-Bualy

A-B A  L

 L C

Mohsin Ahmed Alawi

Al-Hadad

M A-H  A

A-K  P

Khalid Khamis Al-Hashmi

M M

Abdullah Alsaidi

D. A A L



Saif Al-Saidi

D. S A-S A

 L C

Mohammed Alshahri

M A 

A

M  H.

Hamad M. Al-Sharji

H A-S, P

M  C.

Jihad Al-Taie

J A-T  A

Majid Al Toki

T  H

Sami Salim Al Asmi

T O C 

I P

 E D

(OCIPED)

Gaby Cobos

C M - P,

C  M LLP

M.K. Das

B M

Mehreen B. Elahi

A A, M J

 C.

ACKNOWLEDGMENTS

181

Abshaer M. Elgalal

D. S A-S A

 L C

Alessandro Gugolz

S A S L O

Dali Habboub

D W S

Sunil Joseph

M L

P.E. Lalachen MJ

H A A L

C

Mohamded Magdi

J. N  P

Pushpa Malani

PC

Mansoor Jamal Malik

A A, M J

 C.

Kapil Mehta

M L

Subha Mohan

C M - P,

C  M LLP

Ala Hassan Moosa

M E

D C

Jessica Morris

D W S

Bruce Palmer

C M - P,

C  M LLP

Marian Paul

A A, M J

 C.

Reji Paul

D. A A L

O

Madhu Sathyaseelan

J A-T  A

Peter Sayer

S A S L O

Charles Schoeld

T  H

Paul Sheridan

D W S

Paul Suddaby

PC

Je Todd

PC

omas Willan

D W S

Norman Williams

M E

C

Sarah Wright

D W S

PAKISTAN

Sh. Farooq Abdullah

A  S

Ali Jafar Abidi

S B  P

Waheed Ahmad

C L A

Masood Ahmed

A  S

Amjad Ali

C L

A S C.

Shariq Aziz

O S  L

Major Javed Bashir

G I

Kashif Butt

Z E

B L

Ikram Fayaz

Q A  C.

Tahseen Ghani

H H T

Khalid Habibullah

A  S

Javed Hassan

S C

Waqar Hussain

A  S

Hamid Hussain

C M W

Rashid Ibrahim

A.F. F  C.

Ali Adnan Ibrahim

G U

L C

Aman Ullah Iqbal

C T C

Tariq Nasim Jan

D P. L.

Shaukat Ali Khan

A T I

Arif Khan

Q A  C.

Asim Khan Hameed

I T C

P. L.

Muhammad Maki

A  S

Mehmood Y. Mandviwalla

M  Z

Rashid Mehmood

Yasir Mehmood

A H E

T. Ud-Din A. Mirza

A.F. F  C.

Moazzam Mughal

B W

Mohammad Qasim Qureshi

A C L

A

Shaheer Asghar Qureshi

S F P

P L

Faiza Raque

C L A

Adnan Raque

P I

Abdul Rahman

Q A  C.

Waqar Rana

C L  M

Abid Rauf

ARC I

Mehdi Raza

M T M (P)

L

Sajjad Raza

T S

A

Abdul Razzaq

Q A  C.

Jawad A. Sarwana

A  S

Mohammad Shaque

O S  L

Ghulam Haider Shamsi

H S  C.,

C A

Mohammed Shoukat

A L

I

Zubair Umer

T H

Ilyas Zafar

Z  A LLP.

PAL AU

Kenneth Barden

A--L

Cristina Castro

W C T

C.

Lolita Gibbons-Decheny

K P 

Z O

David Shadel

T L O  K 

S

PANAMA

Alejandro Alemán

A, F  R

Amanda C. Barraza de Wong

PC

Francisco A. Barrios G.

PC

Caroline Bono

PC

Jose A. Bozzo

G  G

Jose Ignacio Bravo

COCOLPLAN

Luis Chalhoub

I, G-R 

A

Shanina J. Contreras

A N 

C,   I

L  L M

Julio Cesar Contreras III

A N 

C,   I

L  L M

Guadalupe de Coparropa

CEVA L

Ricardo Eskildsen Morales

E  E

Michael Fernandez

CAPAC (C P

  C)

Alejandro Fernández de

Castro

PC

Enna Ferrer

A, F  R

Einys K. Fuentes

P S

L I. - PSLI

Jorge Garrido

G  G

Jorge R. González Byrne

A, A  M

Ricardo Madrid

PC

Ana Lucia Márquez

A N 

C,   I

L  L M

Ivette Elisa Martínez Saenz

P, M  A

Yadira I. Moreno

A C L

Erick Rogelio Muñoz

S A  R

José Miguel Navarrete

A N 

C,   I

L  L M

Ramón Ortega

PC

Andrea Paniagua

PC

Sebastian Perez

U F - EDEMET -

EDECHI

Julio Pinedo

PC

Alfredo Ramírez Jr.

A, F  R

Manuel E. Rodriguez

U F - EDEMET -

EDECHI

Luz María Salamina

A P 

C

Juan Tejada

PC

Valentín Ureña III

A N 

C,   I

L  L M

Patricia Urriola

P

Ramón Varela

M  M

PAPUA NEW

GUINEA

Tyson Boboro

A A R

Vincent Bull

A A R

David Caradus

PC

Richard Flynn

B D

Justin Haiara

S L

Peter Joseph Heystraten

S H P

Antonia Laki

PC

David Lavery

B D

John Leahy

P A L

L

Simon Nutley

P A L

L

Steven O’Brien

O’B

Kapu Rageau

R, M  K

L

S T

C L.

omas Taberia

P A L

L

PAR AGUAY

Perla Alderete

V  O A

Hugo T. Berkemeyer

B, A 

C

Luis Alberto Breuer

B, A 

C

Esteban Burt

P, S, T,

B  N,  

L M

María Debattisti

S SACI

Lorena Dolsa

B, A 

C

Blas Dos Santos

F A

Estefanía Elicetche

P, S, T,

B  N,  

L M

Jorge Figueredo

V  O A

Néstor Gamarra

S SACI

Ilse Gonzalez

I G  A

Larisa Guillén

PC

Jorge Jimenez Rey

B C

Nestor Loizaga

F A

Carmela Martínez

PC

María Esmeralda Moreno

M R 

A

Roberto Moreno Rodríguez

Alcalá

M R 

A

Hector Palazon

F A

Rocío Penayo

M R 

A

Yolanda Pereira

B, A 

C

Armindo Riquelme

F, C 

A

Belen Saldivar Romañach

F A

Angela Schaerer de Sosa

E P

Ruben Taboada

PC

PERU

Walter Aguirre

PC

182

DOING BUSINESS 2009

Marco Antonio Alarcón Piana

E E

Humberto Allemant

PC

Gisella Alvarado Caycho

E E

Guilhermo Auler

F  A A

Raul Barrios

B F G

A

German Barrios

B F G

A

Vanessa Barzola

PC

L S

Marianell Bonomini

PC

L S

José Ignacio Castro

E R, L,

N  A

Fernando Castro Kahn

M, R, P-

T  L V

A  L

Javier de la Vega

PC

Alfonso De Los Heros Pérez

Albela

E E

Mariana De Olazaval

E O, 

 L M

Paula Devescovi

B F G

A

Juan Carlos Durand

Grahammer

D A

Arturo Ferrari

M, R, P-

T  L V

A  L

Guillermo Ferrero

E F A

Luís Fuentes

B F G

A

Juan García Montúfar

E R, L,

N  A

Anabelí González

E F A

Cecilia Guzman-Barron

B F G

A

Jose A. Honda

E O, 

 L M

Rafael Junco

C P  

C

Kuno Kaa Prado

E R, L,

N  A

Adolfo Lopez

PC

German Lora

P, R, C A

Raul Lozano-Merino

P, L, F 

A

Milagros Maravi

E R, L,

N  A

Jesús Matos

E O, 

 L M

Milagros Mendoza

E R, L,

N  A

Anna Julia Mendoza

P, R, C A

Marlene Molero

E R, L,

N  A

Miguel Mur

PC

Franco Muschi

P, R, C A

Gabriel Musso

E R, L,

N  A

Carmen Padrón

E R, L,

N  A

Adolfo J. Pinillos

D A

Lucianna Polar

E O, 

 L M

Carlos Javier Rabanal Sobrino

D A

Fernando M. Ramos

B F G

A

Sonia L. Rengifo

B F G

A

Alonso Rey Bustamante

P, R, C A

Guillermo Acuña Roeder

E R, L,

N  A

Augusto Ruiloba Morante

E E

Emil Ruppert Yañez

E R, L,

N  A

Carolina Sáenz

E R, L,

N  A

Adolfo Sanabria Mercado

M, R, P-

T  L V

A  L

Diego Sanchez

PC

Martin Serkovic

E O, 

 L M

Hugo Silva

R, E, M

A

José Antonio Valdez

E O, 

 L M

Valery Vicente

F  A A

Manuel Villa-García

E O, 

 L M

Ursula Villanueva

E R, L,

N  A

Monica Yoland Arteaga

Chaparro

R P U

PHILIPPINES

Emilio Amaranto

P J S L

O

Myla Gloria Amboy

J G L

B V C 

F

Jazmin Banal

R, M,

B, S  

 A,   L

M

Manuel Batallones

BAP C B

Alexander B. Cabrera

PC /

I L  C.

Rusvie Cadiz

RVF  S

Joseph Omar A. Castillo

P J S L

O

Kenneth Chua

Q T,

   B 

MK

Emerico O. de Guzman

A A C

R  C L O

(ACCRALAW)

Juana M. Dela Cruz

I

C P,

I.

Rachelle Diaz

Q T,

   B 

MK

Ma. Lourdes Dino

J G L

B V C 

F

Rachel Follosco

F M 

H

Catherine Franco

Q T,

   B 

MK

Gilberto Gallos

A A C

R  C L O

(ACCRALAW)

Geraldine S. Garcia

F M 

H

Gwen Grecia-de Vera

PJS L

Rafael Khan

S R M

 O

Genevieve M. Limbo

PC /

I L  C.

Victoria Limkico

J G L

B V C 

F

Erich H. Lingad

I

C P,

I.

Herminio Liwanag

J G L

B V C 

F

Lory Anne Manuel-McMullin

J G L

B V C 

F

Yolanda Mendoza-Eleazar

C L T

P  S J L

O

Elmer R. Mitra, Jr

PC /

I L  C.

Jesusito G. Morallos

F M 

H

Freddie Naagas

OOCL L

Alan Ortiz

F M 

H

Nicanor N. Padilla

S R M

 O

Emmanuel C. Paras

SC S H 

G

Zayber B. Protacio

PC /

I L  C.

Janice Kae Ramirez

Q A P 

N

Roderick Reyes

J G L

B V C 

F

Ricardo J. Romulo

R, M,

B, S 

  A,  

L M

Roy Enrico Santos

P J S L

O

Sheryl Tanquilut

R, M,

B, S  

 A,   L

M

Bianca Torres

PJS L

Ma. Melva Valdez

J G L

B V C 

F

Redentor C. Zapata

Q A P 

N

Gil Roberto Zerrudo

Q T,

   B 

MK

POLAND

A  O A. P

S..

Grzegorz Banasiukj

G L N

P

Aleksander Borowicz

B I

K S.A.

Tomasz Brudkowski

K, B 

P

Krzysztof Cichocki

SKS L

Krzysztof Ciepliński

G L N

P

Bożena Ciosek

W E,

  E

I L.

Tomasz Duchniak

SKS L

Lech Giliciński

W  C W.

D, W. J 

W . .

Paweł Grześkowiak

G L N

P

Fidala Jaroslaw

T, J,

W. K

 G L

N P

Piotr Kaim

PC

Tomasz Kański

S K 

S

Iwona Karasek

J U

K

Edyta Kolkowska

Ewa Lachowska - Brol

W E,

  E

I L.

Dagmara Lipka-Chudzik

M

Agata Mierzwa

W E,

  E

I L.

Dariusz Okolski

O L O

Krzysztof Pawlak

S K 

S

Weronika Pelc

W  P,

  L M

Anna Maria Pukszto

S

Bartłomiej Raczkowski

B R

K P P

Piotr Sadownik

G L N

P

Katarzyna Sarek

B R

K P P

Zbigniew Skórczyński

C  P LLP

Dariusz Smiechowski

U  P A

Iwona Smith

PC

Ewelina Stobiecka

E N

W C

R GH

ACKNOWLEDGMENTS

183

Dariusz Tokarczuk

G L N

P

Wojciech Wądołowsk

M

Radoslaw Waszkiewicz

S K 

S

Ewa Wiśniewska

Tomasz Zabost

PORTUGAL

Victor Abrantes

V A -

I S A

Filipa Arantes Pedroso

M L, G

T, S  S 

A, M  L

M

Miguel Azevedo

G

Manuel P. Barrocas

B S N

José Pedro Briosa e Gala

B S N

Rita Carvalho

PC

Tiago Castanheira Marques

A A

Susana Cebola

D G 

R  N C

S

Gabriel Cordeiro

D M 

G U

João Cadete de Matos

B  P

Carlos de Sousa e Brito

C  S  B 

A

Cristina Dein

D A

John Duggan

PC

Bruno Ferreira

G

Jorge Figueiredo

PC

Inga Kilikeviciene

Martim Krupenski

B S N

Maria Manuel Leitão Marques

S  S

 A

M

Diogo Léonidas Rocha

G

Jorge Pedro Lopes

P I 

B

Marta Elisa Machado

PC

Ana Margarida Maia

M C

A  A

Miguel Marques dos Santos

G

Filipa Marques Junior

M L, G

T, S  S 

A, M  L

M

Isabel Martínez de Salas

G

Susana Melo

G T

C, L

Joaquim Luis Mendes

G T

C, L.

João Moucheira

D G 

R  N C

S

M G, R

A  A -

S  A

R.L.

Rita Nogueira Neto

G

Felipe Oliviera

C  S  B 

A

Rui Peixoto Duarte

A A

Pedro Pereira Coutinho

G

Acácio Pita Negrão

PLEN - S 

A, RL

Margarida Ramalho

A  E

 C  O

P

Paulo Ribeiro

Q  F

Filomena Rosa

D G 

R  N C

S

David Salgado Areias

A A

Pedro Santos

A

Pedro Santos

G T

C, L

Raquel Santos

M L, G

T, S  S 

A, M  L

M

Manuel Silveira Botelho

A F  M

 A - S 

A, R.L.

Carmo Sousa Machado

A A

João Paulo Teixeira de Matos

G

PUERTO RICO

Viviana Aguilu

PC

Israel Alicea

Q  S, PSC

Ignacio Alvarez

P M 

A LLP

Alfredo Alvarez-Ibañez

O’N  B

Juan Aquino

O’N  B

Javier Arbona

Q  S, PSC

James A. Arroyo

TU

Hermann Bauer

O’N  B

Nikos Buxeda Ferrer

A M G S

 P-O, P.S.C

Mildred Caban

G A 

C P.S.C

Jorge Capo

O’N  B

Walter F. Chow

O’N  B

Myrtelena Díaz Pedora

A M G S

 P-O, P.S.C

Alberto G. Estrella

W E L

O

Carla Garcia

O’N  B

Carlos Hernandez

R  E

Gerardo Hernandez

W E L

O

Francisco Hernández-Ruiz

R  E

Donald E. Hull

P M 

A LLP

Luis Marini

O’N  B

Rubén M. Medina-Lugo

C, N, R 

D

Oscar O Meléndez - Sauri

C M  T,

LLP

Pedro A. Morell

G A 

C P.S.C

Carlos Nieves

Q  S, PSC

Joaquin M Nieves

S A E S

Jorge Peirats

P M 

A LLP

Edwin Quiñones

Q  S, PSC

Victor Rodriguez

M  M

C.

Victor Rodriguez

PC

Jorge M. Ruiz Montilla

MC V LLC

Javier Sánchez

Ineabelle Santiago

R  E

Yasmin Umpierre-Chaar

O’N  B

Carlos Valldejuly

O’N  B

Fernando Van Derdys

R  E

Travis Wheatley

O’N  B

QATAR

Naveed Abdulla

G S G

Shawki Abu Nada

C T

C

Abdelmoniem Abutia

Q I L

F

Ali Al Amari

C B

Kholoud Al Faihani

Maitha Al Hajri

Mohammed Saleh Al Jilani

C B

Hassan Abdulla Al Khouri

Abdullah Al Muslemani

L A

Nada Mubarak Al Sulaiti

A S, A,

L C 

A

Mohammed A. Ali

A K A 

L C

Adnan Ali

PC

Abdul Rahman Ali Almotawa

C  P

G A

A. Rahman Mohamed

Al-Jufairi

A. R M

A-J

Juma Ali Rashed Al-Kaabi

M  E 

C

Rashid Bin Abdulla Al-Khalifa

L O  R B

A AI-K

Khalil Al-Mulla

C  P

G A

Muna Al-Mutawa

A  L

C

Mohammed H. Al-Naimi

C T

C

Ahmad Al-Remehi

R E R

D

Ahmed Mohammed

Al-Rmehy

M  J

Walid A. Moneim Amen

L D

Ian Clay

PC

Dalal K. Farhat

A E B

Steuart Anthony Greig

B Y C E

W.L.L

Robert A. Hager

P B LLP

Tajeldin Idris Babiker

ABN L F

Samar A. Ismail

K  A

Ibrahim Jaidah

A E B

Abdul Jaleel

L C.

Milan Joshi

B Y C E

W.L.L

Upuli Kasthuriarachchi

PC

Sajid Khan

PC

Ali Kudah

C  P

G A

Ahmed Sayed Rekaby Mansy

L O  R B

A AI-K

Abdul Muttalib

G S G

Najwan Nayef

C  C.L

C

Ali Said Othman

C T

C

Mohammed SHK. Qasem

K  A

Annette Seiert

C  C. L

C

Sarah Simms

C  C. L

C

Laura Warren

C  C. L

C

Terence G.C. Witzmann

HSBC

ROMANIA

Adriana Almasan

S  A

A--L

Alina Badea

M  A

Emanuel Bancila

PC

Irina Bănică

M  A

Irina Barbu

D  B D  B S.C.A.

Cristian Bichi

N B

Monica Biciusca

A S  P

Roxana Bolea

D  B D  B S.C.A.

Cosmin Bonea

S

Cezara Chirica

D  B D  B S.C.A.

Anamaria Corbescu

S

Dorín Coza

B S

P V

Tiberiu Csaki

S

Peter De Ruiter

PC

Luminita Dima

N N D

K P, 

184

DOING BUSINESS 2009

 I L,  L

M   SEE L

Alexandru Dobrescu

L  G S.C.A

Ion Dragulin

N B

Laura Adina Duca

N N D

K P, 

 I L,  L

M   SEE L

Cristina Ene

PC

Serban Epure

B  C

Adriana Gaspar

N N D

K P, 

 I L,  L

M   SEE L

Gina Gheorghe

T, L, C 

A

Sergiu Gidei

D  B D  B S.C.A.

Alexandru Gosa

D  B D  B S.C.A.

Veronica Gruzsniczki

B S

P V

Mihai Guia

L  G S.C.A

Nicolae Hariuc

Z R P

L P

H

Roxana Ionescu

N N D

K P, 

 I L,  L

M   SEE L

Iulian Iosif

M  A

Crenguta Leaua

T, L, C 

A

Cristian Lina

L  G S.C.A

Dumitru Viorel Manescu

N U 

R N

Alina Manescu

PC

Oana Manuceanu

PC

Gelu Titus Maravela

M  A

Carmen Medar

D  B D  B S.C.A

Raluca Mocanu

PC

Dominic Morega

M  A

Adriana Neagoe

N B

Manuela Marina Nestor

N N D

K P, 

 I L,  L

M   SEE L

Madalin Niculeasa

N N D

K P, 

 I L,  L

M   SEE L

Lavinia Nucu

A S  P

Alina Oancea

PC

Marius Pătrăşcanu

M  A

Cristina Popescu

L  G S.C.A

Alina Popescu

M  A

Mariana Popescu

N B

Diana Emanuela Precup

N N D

K P, 

 I L,  L

M   SEE L

Irina Preoteasa

PC

Alina Proteasa

L  G S.C.A

Adriana Puscas

B S

P V

Raluca Radu

S

Laura Radu

S  A

A--L

Alina Rafaila

PC

Angela Rosca

T SRL

Alex Rosca

T SRL

Ana-Maria Rusu

S

Romana Schuster

PC

Cristina Simion

PC

Alexandru Slujitoru

D  B D  B S.C.A.

Alexandra Sova

S  P

Ileana Sovaila

M  A

David Stabb

A S  P

Marta Stefan

A S  P

Cristiana Stoica

S  A

A--L

Sorin Corneliu Stratula

S T

M

Potyesz Tiberu

B L.,  

W M G

Anca Vatasoiu

S

Mihai Vintu

PC

RUSSIAN

FEDERATION

Marat Agabalyan

H S CIS LLP

Darya Angelo

L F ALRUD

Ekaterina Avilova

PC

L S

Fedor Bogatyrev

L F ALRUD

Alexia Borisov

A N  C.,

L C

Julia Borozdna

B  MK

Maria Bykovskaya

G L N,

  L M

ESPRO R E

Valery Getmanenko

B  MK

Maria Gorban

G L N,

  L M

Evgeniy Gouk

PC

CIS L O B.V.

Marlena Hurley

TU CRIF D

S

Irina Im

PC

Sergej Juzovitski

R

Maxim Kandyba

PC

CIS L O B.V.

Ekaterina Kotova

PC

CIS L O B.V.

Dmitry Kurochkin

H S CIS LLP

Sergei L. Lazarev

R  V, LLC.

Maxim Likholetov

M

Dmitry Lyakhov

R  V, LLC.

Anastasia Malashkevich

PC

Irina Martakova

PC

Vladimir Melnikov

H S CIS LLP

Lyudmila Merzlikina

ALRUD L F

Yuri Monastyrsky

M, Z,

S  P

OAO P

Gennady Odarich

PC

L S

Tatiana Ponomareva

Igor Porokhin

M

Maria Priezzheva

O H 

S LLP

Roman Reshetyuk

PC

L S

Evgeny Reyzman

B  MK

Konstantin Salichev

Andrey Shpak

PC

Olga Sirodoeva

O H 

S LLP

Steven Snaith

PC

Pavel Solovyev

M

Irina Strizhakova

A N  C.,

L C

Elena Subocheva

R  V, LLC

Mikhail Usubyan

O, H 

S LLP

Andrey Zhdanov

B  MK

RWANDA

B C 

R

Emmanuel Abijuru

U L  K

Alberto Basomingera

C ’A

M

Pierre Célestin Bumbakare

R R

A

José Habimana

U S

Jean Havugimana

R R

A

Suzanne Iyakaremye

SDV

Project Kaburege

C ’A K

Annie Kairaba-Kyambadde

R I 

S D /

LN

Marcellin Kamanzi

Robert Kamugisha

M  J

Angélique Kantengwa

N B

eophile Kazaneza

K B A

Rodolphe Kembukuswa

SDV

Narasimha Kollegal

W F ....

Isaïe Mhayimana

C ’A

M

Minette Mutoni

B  K

Pothin Muvara

David Ngaracu

W F ....

Athanase Rutabingwa

K A A

Vincent Shyirambere

O   R 

L T

André Verbruggen

SAMOA

Tiany Acton

Q C L

Mike Betham

T L.

Lawrie Burich

Q C L

Murray Drake

D  C.

Ruby Drake

D  C.

George Latu

L E  C L

Arthur R. Penn

L  P

John Ryan

T L.

Shan Shiraz Ali Usman

T M L.

SÃO TOMÉ AND

PRINCIPE

António de Barros A. Aguiar

SOCOGESTA

André Aureliano Aragão

A A A

J  A

Fernando Barros

PC

Jorge Bonm

D  C

Pedro Calixto

PC

Edmar Carvalho

M C

A  A

Abreu Conceição

S D C

João Cristovão

B I 

S T  P

Frederico da Glória

T  P

I  S T

Pascoal Daio

P D - A 

C

Abílio de Carvalho Dema

C A 

G I 

C

Celiza Deus Lima

JPALMS A

D  A

Agostinho Q.S.A. Fernandes

D  T

Cesaltino Fernandes

S G 

C

Raul Gomes

ATS L C.

M S A

Jean-Paul Migan

E

Faustino Manuel Neto

EMAE

Eduardo Paiva

PC

ACKNOWLEDGMENTS

185

Luisélio Pinto

U I

Guilherme Posser da Costa

D J - A 

C, L.

Cosme Bonm Afonso Rita

C  C,

A  S

Deodato Gomes Rodrigues

ENAPORT

Maria do Céu Silveira

D  O

P  U

Carlos Stock

D  R 

N

Sara Ranito Trigueiros

B I 

S T  P

Rui Veríssimo

S D C

SAUDI ARABIA

Emad Fareed Abdul Jawad

G M S C.

Abdulaziz Abdullatif

A-S L F

Ali Abedi

T A  A

F. G  C. 

H, A-M  C.

Nasreldin Ahmed

T L F  S

A-H

Omar Al Saab

M B  A

R L F 

A  B

B L.L.P

Nasser Alfaraj

B  MK L.

Mohammed Al-Ghamdi

F  J LLP

Hesham Al-Homoud

T L F  D.

H A-H

Mohammed Al-Jaddan

T L F  Y

 M A-J

Nabil Abdullah Al-Mubarak

S C B -

SIMAH

Fayez Al-Nemer

T B N A-H

L F

Sami Al-Sarraj

A J  C /

PC

Mohammed Al-Soaib

A-S L F

Ali Awais

B B LLP

Joseph Castelluccio

F  J LLP

Maher El Belbeisi

A-G L 

Adel El Said

P

Adel ElZein

M B L L

F

Imad El-Dine Ghazi

L O  H

M

Shadi Haroon

B B LLP

Jochen Hundt

A-S L F

David K. Johnson

A J  C /

PC

Marcus Latta

T L F  S

A-H

Muhammad Lot

T L F

Hassan Mahassni

L O  H

M

Muntasir Osman

L O  H

M

K. Joseph Rajan

G M S C.

Mustafa Saleh

T I

Abdul Shakoor

G M S C.

Sameh M. Toban

T L F

Natasha Zahid

B B LLP

Abdul Aziz Zaibag

A C

Soudki Zawaydeh

A J  C /

PC

Ebaish Zebar

T L F  S

A-H

SENEGAL

Ibrahima Abdoulaye

S

Khaled Abou El Houda

C K K

C S  A,

  L M

Magatte Dabo

T D

Jonathan Darboux

BCEAO

Fallou Diéye

APIX -A 

  P 

’I  

G T

Issa Dione

S

Patricia Lake Diop

Fodé Diop

A I A

Fatimatou Zahra Diop

BCEAO

Amadou Drame

C ’A

Cheikh Fall

C ’A

Aïssatou Fall

FIDAFRICA /

PC

Mame Adama Gueye

M A G 

A

Khaled A. Houda

A   C

Matthias Hubert

FIDAFRICA /

PC

Oumy Kalsoum Gaye

C  C

'I 

'A  D

Seydina Kane

S

Sidy Kanoute

A   C

Moussa Mbacke

E  M

M

Mamadou Mbaye

SCP M A G 

A

Ibrahima Mbodj

A   C

Pierre Michaux

FIDAFRICA /

PC

Pape Oumar Ndiaye

A   C

Cheikh Tidiane Ndiaye

S

Moustapha Ndoye

C ’A

Cheikh Oumar Sall

Mbacké Sene

S

Daniel-Sedar Senghor

N

SDV

Djibril Sy

S

Dominique Taty

FIDAFRICA /

PC

Ibra iombane

SCP M A G 

A

Moustapha ioune

S G 

B  S

Adama Traore

SCP M A G 

A

Baba Traore

T

SERBIA

Rade Bačković

A  S

B

Rene Bijvoet

PC

Bojana Bogojević

PC

Marija Bojović

PC

Nataša Cvetićanin

L O J,

P  M

Aleksandar Dimitrov

P  P L

O

Jelena Djokić

PC

Uroš Djordjević

Z  S L

O

Jelena Edelman

P  P L

O

Olga Serb Gretić

N L O

Oliver Haussmann

M, V

 Z ... 

  S

H S

Jovana Ilić

PC

Anna Jankov

PC

Nikola Janković

L O J,

P  M

Martina Jović

PC

Mirko Kevac

PC

Dubravka Kosić

L O K

Marija Kostić

L O J,

P  M

Ivan Krsikapa

N L O

Aleksandar Mančev

P  P L

O

Aleksandar Miljković

PC

Dimitrije Nikolić

C T. W

Djurdje Ninković

N L O

Darija Ognjenović

P  P L

O

Igor Oljačić

L O K

Vladimir Perić

P  P L

O

Snežana Pešić

PC

Mihajlo Prica

P  P L

O

Marko Repić

L O K

Vladimir Savić

CPI I

Nenad Stanković

J, S 

P

Ana Stanković

M, V

 Z ... 

  S

Petar Stojanović

J, S 

P

Jovana Stojanović

PC

Zoran Teodosijević

L O J,

P  M

Jovana Tomašević

Ž  S L

O

Clare Vernon

PC

Miloš Vulić

P  P L

O

Relja Zdravković

M, V

 Z ... 

  S

Branislav Živković

Z  S L

O

Miloš Živković

Ž  S L



SEYCHELLES

Gerry Adam

M S C. L.

Jules G. Baker

P A

France Gonzalves Bonte

Andre D. Ciseau

S P

A

Alex Ellenberger

L A P.

L.

Daniel Houareau

P A

Joe Morin

M S C. L.

Bernard L. Pool

P  P

Roddy Ramanjooloo

H P

S

Unice Romain

P A

Serge Rouillon

A--L

SIERRA LEONE

Kelvin Abdallah

PC

Gideon Ayi-Owoo

PC

Mohamed Sahid Bangura

M, B  C.

H.A. Bloomer

P A

A.Y Brewah

B  C.

Nicholas Colin Browne-Marke

C  A

Charles Campbell

C C  C.

John Carter

KPMG

Leslie eophilus Clarkson

A S

Neneh Dabo

A-C

C

Vidal Decker

KPMG

Mariama Dumbuya

R T  C.,

A C

Dzidzedze Fiadjoe

PC

186

DOING BUSINESS 2009

Cecil French

N P A

Denis John Scott Garvie

N P A

Eke Ahmed Halloway

H  P

Millicent Hamilton-Hazeley

C L

Michael A.O. Johnson

M  L,

C P  

E

Mariama Kallay

G  S

L

Alex Konoima

M  L,

C P  

E

George Kwatia

PC

Centus Macauley Esq.

M, B  C.

Joseph Daniel Mahayei

M  E 

P

Sullay A. Mannah

B  S L

Noah Mansaray

P A

Corneleius Adeyemi Max-

Williams I

S A L.

A.P. Moller-Maersk

M L.

Augustine Musa, Esq.

B  C.

Oliver Onylander

A C

Eduard Parkinson

N P A

Prashatn Poduval

M L.

Roger Rogers

I

C C. L.

Susan Sisay

S  A

Lornard Taylor

M, B  C.

Alhaji Timbo

N P A

Mohamed Ahmad Tunis

A S

Ayodele Wak-Williams

D-W A

Darcy White

PC

Claudius Williams-Tucker

KPMG

Amy Wright

EB S L L.

Rowland Wright

W  C.

Alfred Yarteh

N P A

SINGAPORE

Kala Anandarajah

R  T

Hui Jia Ang

PC

Hooi Yen Chin

G L C

Paerin Choa

TSMP L C

Kit Min Chye

T P C LLC

Troy Doyle

C C W

Cyril Dumon

SDV I

L

Paula Eastwood

PC

Chi Duan Gooi

D  B

Muhammad Hattar

R  D LLP

Ong Hway Cheng

R  T

Nanda Kumar

R  T

Lee Lay See

R  T

Airinn Loh

S P. L.

M  T 

I

Sheikh Babu Nooruddin

A N I

P. L.

Beng Hong Ong

W T  M L LLC

QBB (P) L.

See Tiat Quek

PC

Mark Rowley

C B P L.

Andrew Seah

S P. L.

Priya Selvam

R  T

Lee Chuan Seng

B C H 

F P L.

Nish Shetty

WP LLP

S L  B LLP (I

   A

 O LLP)

May Yee Tan

W T  M L LLC

Winston Tay

C

Siu Ing Teng

S L A

Liew Yik Wee

WP LLP

Lim Wee Teck

R  T

Eddie Wong

C D L.

Paul Wong

R  D LLP

Valerie Wu

D  B

Stephanie Yuen io

TSMP L C

SLOVAKIA

Zuzana Amrichova

PC.

Martina Behuliaková

G, C 

C A  

S R

Vladimir Beles

PC

Radmila Benkova

PC

Todd Bradshaw

PC

Ján Budinský

S C B, ...

Kristina Cermakova

P  P

Elena Chorvátová

P  P

Zuzana Dragúnová-Valerová

PC

Viera Gregorova

P  P

Simona Halakova

Č  P,

  L M

Andrea Jezerska

Č  P,

  L M

Tomas Jucha

PC

Michaela Jurková

Č  P,

  L M

Soňa Lehocká

A ,

...

Katarina Leitmannová

G, C 

C A

Marek Lovas

PC

Michal Luknár

S S ...

Přemysl Marek

P  P

Tomáš Maretta

Č  P,

  L M

Viktor Mišík

D  P

P W

GH

Zora Puškáčová

Z C--

L

Peter Rozbora

Č  P,

  L M

Gerta Sámelová-Flassiková

A ,

...

Peter Varga

P R K,

  I L 

L M

Clare Moger

PC

Zuzana Wallova

N B

Michal Zeman

Č  P,

  L M

Dagmar Zukalová

Z C--

L

SLOVENIA

Ana Berce

O Š 

P

Crtomir Borec

PC

Branko Boznik

EFT T

GH

Nataša Božović

B  S

Eva Budja

L O J  P

...

Nada Drobnic

D ..

Aleksander Ferk

PC

Ana Filipov

S R

GH / A--L

Masa Grgurevic Alcin

T S C

Barbara Guzina

D ..

Andrej Jarkovič

J  J

A--L  P

A

Aleksandra Jemc

L O J  P

...

Jernej Jeraj

S R

GH / A--L

Janos Kelemen

PC

Danijel Kerševan

P W

GH

Barbara Kozaric

D ...

Bozena Lipej

S  M

A

Klemen Mir

PC

Matjaz Nahtigal

O Š 

P

Sonja Omerza

PC

Pavle Pensa

L O J  P

...

Tomaž Petrovič

S R

GH / A--L

Natasa Pipan Nahtigal

O Š 

P

Petra Plevnik

A  L M

S  O

E L ..

Anka Pogačnik

PC

Tamara Šerdoner

PC

Andreja Škoč-Klanjšček

D ..

Beta Štembal

PC

Renata Šterbenc Štrus

L O J  P

...

Laura omson

PC

Nives Uljan

P W

GH

Matthias Wahl

S R

GH / A--L

Alenka Zaveršek

PC

Brigita Žunič

D ..

Tina Žvanut Mioč

L O J  P

...

SOLOMON

ISLANDS

Don Boykin

P A L

John Katahanas

S - L

Andrew Radcly

B  S

Roselle R. Rosales

P A, L.

Gregory Joseph Sojnocki

M  S

C A

Gerald Stenzil

TRADCO S

SOUTH AFRICA

eo Adendor

KCSA

Ross Alcock

E N

S I.

Mark Badenhorst

PC

B L I

Kobus Blignaut

E N

S I

Matthew Bonner

B  MK LLP

Lloyd Chater

B G, 

 L M

Paul Coetser

B C L R

Haydn Davies

W W

Paul De Chalain

PC

Gretchen De Smit

E N

S I.

Tim Desmond

G  B I

ACKNOWLEDGMENTS

187

Rudolph Du Plessis

B G, 

 L M.

Miranda Feinstein

E N

S I.

Hennie Geldenhuys

D  L

A

Sean Gilmour

PC

Tim Gordon-Grant

B G, 

 L M

Igno Gouws

W W

Roelof Grové

A  A

K I

Unathi Kondile

B G, 

 L M

Erle Koomets

PC

Renee Kruger

W W

Irvin Lawrence

G  B I

Sam Lefafa

D  L

A

João Martins

PC

Joey Mathekga

CIPRO ( C  IPR

R O)

Gabriel Meyer

D R / A

L

Amit Parekh

B G, 

 L M

Q  N W E

T H

Eamonn Quinn

E D Q

A

Antoinette Reynolds

D  L

A

Malaika Ribeiro

PC

Nyasha Samuriwo

B G, 

 L M

Peter Sands

SDV L

Richard Shein

B G, 

 L M

Rob Smortt

C  C 

I

Chris Todd

B G, 

 L M

TU ITC

Jacques van Wyk

C D

Llewellyn van Wyk

CSIR

Claire Van Zuylen

B G, 

 L M

Allen West

D  L

A

St Elmo Wilken

D R / A

L

Rozalynne Wright

W W

SPAIN

A  O LLP

Ana Armijo

A

Cristina Ayo Ferrándiz

U  M, 

 L M

Arancha Badillo

G

Vicente Bootello

G

Agustín Bou

J

James Bryant

O, H 

S

Cristina Calvo

A

Ariadna Cambronero Ginés

U  M, 

 L M

Francisco Conde Viñuelas

C

Jaume Cornudella Marquès

L, A 

A F

Miguel Cruz

L, A 

A F

Fernando de la Puente Alfaro

C  R

  P 

M  E

Agustín Del Río Galeote

G-A  P

A

Iván Delgado González

P - L

Miguel Díez de los Ríos

B  MK

Rossanna D’Onza

B  MK

Ronald Ferlazzo

O, H 

S LLP

Antonio Fernández

G

Juan Carlos Fernández

Fernández-Avilés

S A

Alicia Gamez

O, H 

S LLP

Valentín García González

C

Borja García-Alamán

G

Ana Gómez

M M M-

 A

Juan Ignacio Gomeza Villa

N  B

Igor Kokorev

P - L

Alfonso Maíllo del Valle

S P, N 

A

Daniel Marín

G-A  P

A

Jorge Martín - Fernández

C C

José Manuel Mateo

G

Andrés Monereo Velasco

M, M 

M-L

Nicolás Nogueroles Peiró

C  R

  P 

M  E

Alberto Núñez-Lagos

Burguera

U  M, 

 L M

Jose Palacios

G

Juan Manuel Pardiñas Aranda

E I

Daniel Parejo Ballesteros

G A 

A T

Pedro Pérez-Llorca Zamora

P - L

Juan Ramon-Ramos

L, A 

A F

Enrique Rodriguez

A S.A.

Iñigo Sagardoy

S A,

  I L

Pilar Salinas Rincón

S P, N 

A

Pablo Santos

G-A  P

A

Sönke Schlaich

M, M 

M-L

Rafael Sebastián

U  M, 

 L M

Lindsay Simmons

O, H 

S LLP

Javier Simón

B  MK

Cristina Soler

G-A  P

A

Gabriel Solís

G

Juan Soravilla

M M M-

 A

Raimon Tagliavini

U  M, 

 L M

Francisco Téllez

G A 

A T

Adrián ery

G

Alejandro Valls

B  MK

Juan Verdugo

G

Fernando Vives

G A 

A T

SRI LANKA

APL

N.P.H. Amarasena

C I B

Chiranga Amirthiah

F.J.  G. D S, 

 L M

Manoj Bandara

F.J.  G. D S, 

 L M

Savantha De Saram

D.L.  F. D S

Chamari de Silva

F.J.  G. D S, 

 L M

Sharmela de Silva

T A

Sadhini Edirisinghe

F.J.  G. D S, 

 L M

Champika Fernando

T A

Samadh Gajaweera

N P

Naomal Goonewardena

N P

Priyanthi Guneratne

F.J.  G. D S, 

 L M

Ruwanthi Herat-Gunaratne

N P

Vindya Hettige

N P

Dhanushke Jayarathne

H A B

Kishani Jayasooriya

J  C

Tudor Jayasuriya

F.J.  G. D S, 

 L M

Inoka Jayawardhana

F.J.  G. D S, 

 L M

Mahes Jeyadevan

PC

Husni Jiry

L ORIX S

P L

J  C

LAN M

D S

Ruvindu Manathunga

HIF L (PVT) L.

Dian Nanayakkara

T A

Asiri Perera

MIT C (P) L.

Lakshana Perera

S P A

Hiranthi Ratnayake

PC

Paul Ratnayeke

P R A

T A

Harini Udugampola

F.J.  G. D S, 

 L M

Shehara Varia

F.J.  G. D S, 

 L M

Charmalie Weerasekera

S P A

Shashi Weththasinghe

J  C

ST. KITTS AND

NEVIS

Trilla

D B 

A

D  L

Michella Adrien

M A L

O

Nicholas Brisbane

N. B  A

Bertill Browne

S. K E

D

Scott Caines

F B. A L.

Idris Fidela Clarke

F S

D

Neil Coates

PC

Kennedy de Silva

C  E

D

Kamesha Graham

WL

Renee Gumbs

F S

D

Rodney Harris

C  E

D

Dollrita Jack-Cato

W D M

Dahlia Joseph

D B 

A

L. Everette Martin

E C C

B

Ayoub Morancie

R B  C

Patrick Patterson

C A

A

Randy Prentice

F B. A L.

Marscha Prince

PC

Warren ompson

C

Vernon S. Veira

V S. V 

A

Charles Walwyn

PC

188

DOING BUSINESS 2009

ST. LUCIA

addeus M. Antoine

F  A

Aisha Baptiste

H C R

Gerard Bergasse

T S

Desma F. Charles

R  C 

I P

Peter I. Foster

P I. F 

A

Peterson D. Francis

P D. F

W S 

C S L.

Carol J. Gedeon

C C

G  G C

Anderson Lake

B  S L L

Brian Louisy

T S. L C 

C I 

A

Duane C. Marquis

NLBA A

Stephen Mcnamara

M  C.

Richard Peterkin

PC

Eldris Pierre-Mauricette

T S

Paul Popo

L R

Gilroy Pultie

S. L E

S L (LUCELEC)

Margaret Anne St. Louis

M  P,

D, E

 H

Gillian Vidal-Jules

M  J

Brenda M. Williams

C, S  B

ST. VINCENT AND

THE GRENADINES

Kay R.A. Bacchus-Browne

K B - B

C

Aurin Bennett

A B A

Graham Bollers

R C

Evelyn Cambridge

D’ C 

S A

Parnel R. Campbell

C’ C

Mira E. Commissiong

E C

Paula E. David

S  H

Stanley DeFreitas

D  A

Bernadine Dublin

L D

Marlene Edwards

C’ C

eona R. Elizee-Stapleton

C  I

P O (CIPO)

Tamara Gibson-Marks

H C R

Venessa Gibson

N C B

(SVG) L.

Stanley Harris

S. V E

S L VINLEC

Charleston H. Jackson

D. L L C

Leroy James

C A

Sean Joachim

CT

Brenan B. King

E M S

 C

Rosann N.D. Knights

R C

Errol E. Layne

E E. L C

Linton A. Lewis

D. L L C

Andrea Young Lewis

C  I

P O (CIPO)

Clairmonte Lynch

C A

Moulton Mayers

M M

A

Sabrina Neehall

S

Kathy-Ann Noel

S  H

Floyd A. Patterson

P K F

Richard Peterkin

PC

Maria Reece

S

Nicole O.M. Sylvester

C I

L F

Gertel om

H C K

L.A. Douglas Williams

L F  P 

W

Arthur F. Williams

W  W

Steve J. Wyllie

S. V E

S L VINLEC

SUDAN

Omer Abdel Ati

O A A S

Abdullah Abozaid

L O  A A.

A

Mohamed Ibrahim Adam

D. A  A

Jamal Ibrahim Ahmed

A--L

Ashraf A.H. El Neil

M E O 

A A

Tariq Mohmoud Elsheikh

Omer

M E O 

A A

Yassir Elsiddig

M  M 

C I L.

Kastaki S. Ganbert

K.S. G  S L.

Osman Mekki Abdurrahman

HLCS

Mekki Osman

HLCS

Osman Osman

HLCS

Amal Sharif

M E O 

A A

Abdel Gadir Warsama

D. A G W

G  A L

F

Tag Eldin Yamani Sadig

M T 

E C. L.

SURINAME

G. Clide Cambridge

P C B

 P

Anoeschka Debipersad

A.E. D 

A

Marcel K. Eyndhoven

N.V. E

S

Carel van Hest

A

H N.V.

Johan Kastelein

KDV A

Stanley Marica

A M

L F M

Anouschka Nabibaks

BDO AR 

P

B.M. Oemraw

N.V. G E

Angèle J. Ramsaransing-Karg

BDO AR 

P

Adiel Sakoer

N.V. G E

Inder Sardjoe

N.V. E E

Albert D. Soedamah

S  A

Radjen A. Soerdjbalie

N R.A. S

Jennifer van Dijk-Silos

L F V D-S

M.E. van Genderen-Relyveld

H C  J

J.R. von Niesewand

H C  J

Perry D. Wolfram

BC N.V.

SWAZILAND

Vincent Galeromeloe

TU ITC

Tina Phumlile Khoza

M C 

M

Paul Lewis

PC

Andrew Linsey

PC

C.J. Littler

C.J. L  C.

Jerome Ndzimandze

S L C

José Rodrigues

R  A

P.M. Shilubane

P.M. S 

A

Mahene wala

T A

Bradford Mark Walker

B W A

SWEDEN

Mats Berter

MAQS L F

Linda Broström-Cabrera

PC

Roger Gavelin

PC

Olof Hallberg

A L

Emil Hedberg

A V KB,

  L M

Petter Holm

G W

A

Bengt Kjellson

L

Christoer Monell

M S

A

Karl-Arne Olsson

G W

A

Mattias Örnulf

H  S

A KB

Carl Östring

M

Patrik Ottoson

MAQS L F

P AB

Jesper Schönbeck

A V KB,

  L M

Odd Swarting

S A

SWITZERLAND

Peter R. Altenburger

A

Rashid Bahar

B  K AG

Beat M. Barthold

F R

Marc Bernheim

S S  P

Bernhard G. Burkard

N B

B

Mauro Cavadini

B M M

A

Robert P. Desax

PC

Cyrill Diem

Suzanne Eckert

W P

Olivier Hari

S W

Jakob Hoehn

P L P,

  L M

Ueli Huber

H

David Hürlimann

CMS  E H

Vincent Jeanneret

S W

Hanspeter Klaey

Wassilos Lytras

APM G L

S L.

Christian P. Meister

N K  F

Valerie Meyer

N K  F

Andrea Molino

B M M

A

Georg Naegeli

H

Gema Olivar

Elena Sampedro

S W

Daniel Schmitz

PC

Daniel Steudler

S, D 

C S

Barbara Stöckli-Klaus

F R

Andrin Waldburger

PC

ZEK S

SYRIA

Mazen Abo Nasr

Y H L O.

Sulafah Akili

M  E 

T

Mouazza Al Ashhab

A C

A C

Hani Al Jaza’ri

S A C

L O

Rawaa Al Midani

M  T 

E

Abd Anaser Al Saleh

S

Alissar Al-Ahmar

A-A  P

Nabih Alhafez

SFS (S F

S)

Bisher Al-Houssami

AL-ISRAA I’ F

F

ACKNOWLEDGMENTS

189

Rasem Al-Ikhwan

H T C

Wasim Anan

Y H L O.

Nasim Awad

L - L 

C

Karam I. Bechara

B A

Hani Bitar

S A C

L O

Riad Daoudi

S A C

L O

Lina El-Hakim

H L F

Youssef El-Hakim

H L F

Wael Hamed

Y H L O.

Abdul Raouf Hamwi

C E O

Bashir Haza

M  T 

E

Yase r Hmed an

Y H L O.

Ibrahim Ibrahim

M  T 

E

Joumana Jabbour

A--L

Antoun Joubran

S A C

L O

Osama Karawani

K L O

Raed Karawani

K L O

Fadi Kardous

K L O

Mazen N. Khaddour

L O  M.

K  A

Salah Kurdy

Y H L O.

Moussa Mitry

U  D /

L  M L O

Gabriel Oussi

S A C

L O

Housam Safadi

S B

Maya Saleh

Y H L O.

Samer Sultan

S L

TAIWAN, CHINA

Victor Chang

LCS  P

John Chen

F T

Nicholas V. Chen

P L G

Din Shin Chen

S C

I

Paul F. Chen

S C

I

Frances F.Y. Chen

T E I P

 L O

Yu-Li Chen

T S D

C

Edgar Y. Chen

T  T L F

Tina Chen

W P

Chun-Yih Cheng

F T

Abraham Cheng

L P

Yu-Chung Chiu

M  T I

Julie C. Chu

J D

Steven Go

PC

May Han

T E I P

 L O

Yuling Hsu

F T

Tony Hsu

P L G

Barbara Hsu

SDV L.

Robert Hsu

SDV L.

Inu Hsu

T

T.C. Huang

H  P

Margaret Huang

LCS  P

Joanne Hung

Y P

Zue Min Hwang

A W E 

C C.

Charles Hwang

Y P

Nathan Kaiser

W L

Wen-Horng Kao

PC

Lawrence Lee

H  P

Michael D. Lee

P L G

Poching Lee

W L

Chih-Shan Lee

W P

Hung-Lieh Liang

PC

Tory C.T. Liao

T E I P

 L O

Perkin T.Y. Liaw

T E I P

 L O

Ming-Yen Lin

D  F, A-

-L

Jerey Lin

J C I

C

Rich Lin

LCS  P

Emily Lin

P L G

Yishian Lin

PC

Frank Lin

R I C., L.

You land a L iu

P L G

Charlotte Liu

PC

Catherine Liu

SDV L.

Julia Liu

SDV L.

Jennifer Lo

PC

Mike Lu

L P

Lloyd G. Roberts III

W P

Michael Schreiber

Y P

Jasmine C. Shen

P L G

Tanya Y. Teng

H  P

Bee Leay Teo

B  MK

C.F. Tsai

D  F, A-

-L

Eric Tsai

P  A,

PC

L S

Rita Tsai

APL

Joe Tseng

LCS  P

Richard Watanabe

PC

Robin J. Winkler

W P

Main-Main Wu

A W E 

C C.

Pei-Yu Wu

B  MK

Quiao-ling Wu

D  F, A-

-L

Shin Mei Wu

J C I

C

Echo Yeh

L P

Andrew Yeh

P

Shih-Ming You

M  T I

TAJIKISTAN

Bakhtiyor Abdulhamidov

A, A 

A A

Ardak Aiyekeyeva

PC

Shavkat Akhmedov

A, A 

A A

Dilshod Alimov

USAID/BEI, P

C

Abdulbori Baybayev

L L F

Faridun Boboev

G L G

C

Sergey Chetverikov

PC

Adkham Ergashev

IFC

Courtney Fowler

PC

Elena Kaeva

PC

Abdulkhamid Muminov

PC

Mizrobiddin Nugmanov

G L G

Madina Nurmatova

T BEE - SME P

P

Zarina Odinaeva

IFC

Manuchehr Rakhmonov

USAID/BEI, P C

Nurali Shukurov

USAID/BEI, P C

Djasurbek Teshaev

G L G

C

Victoria Victorova

IFC

Wendy Jo Werner

IFC

TANZANIA

Patrick Ache

M  C.

Krista Bates van Winkelhof

FK L C

Steven de Backer

M  C.

Santosh Gajjar

S V A

Farija Ghikas

REX A

Christopher Giattas

REX A

Eve Hawa Sinare

REX A

Johnson Jasson

J J 

A A

Ngwaru Maghembe

M  C.

Victoria Lyimo Makani

REX A

Bruno Marilhet

S

Tabitha Maro

REX A

Ken Mkondya

REX A

Nimrod Mkono

M  C.

Angela Mndolwa

FK L C

Arafa Mohamed

REX A

Chris Msuya

H T

Lugano J.S. Mwandambo

REX A

Shabani Mwatawala

PSM A C. L.

Alex omas Nguluma

REX A

Gilbert Nyantanyi

M  C.

Conrad Nyukuri

PC

L S

Adalbert Rusagara

B H

Charles R.B. Rwechungura

REX A

Rishit Shah

PC

Georey Sikira

T L S

Eve Hawa Sinare

REX A

Mohamed H. Sumar

S V A

David Tarimo

PC

Mustafa aroo

R  A,

   A

L N

THAILAND

A  O

Khunying Natthika

Wattanavekin Angubolkul

E S  C

C L

Janist Aphornratana

PC

Angsurus Areekul

T C

  H.M. T

K’ P

Chalee Chantanayingyong

S  E

C

Phadet Charoensivakorn

N C B

C., L.

unyaporn Chartisathian

S P I

L O L.

Chinnavat Chinsangaram

W  C

John Fotiadis

T  G

I L., 

 L M

Seetha Gopalakrishnan

PC

Vira Kammee

S C L O L.

Yingyong Karnchanapayap

T  G

I L., 

 L M

190

DOING BUSINESS 2009

Sakares Khamwalee

Komkrit Kietduriyakul

Chaiyut Kumkun

C S

P  V

D

LP L.

William Lehane

Sakchai Limsiripothong

W  C

Pratchayapa Mahamontree

S C L O L.

Anawat Malawan

V W L.

Douglas D. Mancill

D

Pauline A. Manzano

PC

Steven Miller

M B JSM, 

 L M

Kulachet Nanakorn

W  C

awatchai Pittayasophon

S  E

C

Viro Piyawattanameth

Sompong Pongsakulrangsee

M E

A

Cynthia M. Pornavalai

T  G

I L., 

 L M

Supan Poshyananda

S  E

C

Chanet Precharonaset

APL L S L.

Sudthana Puntheeranurak

N C B

C., L.

Michael Ramirez

T  G

I L., 

 L M

Piyanuj Ratprasatporn

T  G

I L., 

 L M

Dussadee Rattanopas

avorn Rujivanarom

PC

Maythawee Sarathai

M B JSM, 

 L M

Kowit Somwaiya

LP L.

Rachamarn Suchitchon

S  E

C

Picharn Sukparangsee

S C L O L.

Chusert Supasitthumrong

T  G

I L., 

 L M

Ornjira Tangwongyodying

PC

Krisada amviriyarak

C C., L

Alongkorn Tongmee

T  G

I L., 

 L M

Paisan Tulapornpipat

B O L C.,

L.

Pattara Vasinwatanapong

V W L.

Harold K. Vickery Jr.

V  W L.

Pimvimol Vipamaneerut

T  G

I L., 

 L M

Avoot Wannvong

O   P

S D

C

Kobkarn Wattanavrangkul

T C. L

Somsak Witnalakorn

M E

A

TIMOR-LESTE

Candido da Conceição

USAID

Roberto Monteiro

SDV

Cornelio Pacheco

JVK I M

Tjia Soh Siang

T  T A

Francisco Soares

S  I 

T L

TOGO

B DTI - SDV

Jean-Marie Adenka

C A

Da-Blece Afoda-Sebou

O N

 A 

T,(ONAT)

Kokou Gadémon Agbessi

C L

Kafoui Agboyibor

C M Y A

Martial Akakpo

SCP M A

Adzewoda Ametsiagbe

D G 

’U   ’H

Kokou Darius Atsoo

SCP M A

Philippe Attoh

SCP M A

Sylvanus Dodzi Awutey

C L

Jonathan Darboux

BCEAO

Fatimatou Zahra Diop

BCEAO

Foli Doe-Bruce

A.U.D.E.P. I

Ko Joseph Dogbevi

C LUCREATIF

Firmin Kwami Dzonoukou

N

Sonhaye Gbati

F H K

Franklin Ko Gbedey

E

Jean Claude Gnamien

FIDAFRICA /

PC

Hermann Gnango

FIDAFRICA /

PC

Evelyne M’Bassidgé

FIDAFRICA /

PC

Adeline Messou

FIDAFRICA /

PC

Tiburce Monnou

SCP M A

Olivier Pedanou

C L

Galolo Soedjede

A   C

Dominique Taty

FIDAFRICA /

PC

Inès Mazalo Tekpa

C L

Fousséni Traoré

FIDAFRICA /

PC

Adjé Prince Wilsom Adjete

A   C

Prince Zacharie Adjé Wilson-

Adjete

C  M G

S,  

B  T

TONGA

Inoke Afu

D S  T

L.

Ramsay R. Dalgety

T E P

B

Fine Tohi

D S  T

L.

William Clive Edwards

L O

Aisake Eke

M  F

Sione Etika

E L O

Anthony Ford

S C

Salesi Fotu

L R

L. Aloma Johansson

R. A J  C.

P A 

B C

Lusio Lausi’i

M  L,

C  I

Maliu Ma

I E L.

Mele Ma Otua

Lee Miller

W M L.

Laki M. Niu

L N O

Samiuela M. Palu

M’ C

Siaosi Peleki Moala

M  W

Sipiloni Raas

J A -

A

David Reesby

F R J

V

Ian Skelton

S D

L.

Dana Stephenson

L O

Ralph Stephenson

L O

Maliu Taione

Sione Havea Taione

S C  J

Hiva Tatila

T D B

Christine Uta’atu

U’  A

Isileli Vea

J A -

A

Diana Warner

S’ C J L.

TRINIDAD AND

TOBAGO

Andre Bass

T F F G

Steve Beckles

R.D. R  C.

Tianny Castillo

M. H-S  C.,

  L M.

Terry Curtis

TU

Rachael Cyrus

M. H-S  C.,

  L M

Gary Edwards

T  K E L

Nicole Ferreira-Aaron

M. H-S  C.,

  L M

Larry Hackshaw

C S 

C C

Peter Ingleeld

PC

Colin Laird

C L A

Marcia Leonard

T F F G

Keomi Lourenco

M. H-S  C.,

  L M

Ramesh Lutchman

TU

Marjorie Nunez

LEX C

Gregory Pantin

M. H-S  C.,

  L M

Sonji Pierre Chase

LEX C

Deborah Ragoonath

PC

Mark Ramkerrysingh

F S F-

S  M

Ramdath Dave Rampersad

R.D. R  C.

Danzel Reid

T  T

E C

Bryan Rooplal

E’ C

A  T

 T

Winston R. Simmonds

C S 

C C

Stephen A. Singh

LEX C

Patricia omas

W F ....

Jonathan Walker

M. H-S  C.,

  L M

Grantley Wiltshire

M. H-S  C.,

  L M

TUNISIA

Samir Abdelly

A  A

Monêm Achour

A  A

Mokhtar Amor

S T 

’E   G

Mohamed Moncef Barouni

ACR

Adly Bellagha

A B 

A

Mohamed Ben Abdallah

A  P 

’I

Hend Ben Achour

A B 

A

Raka Ben Aissa Bouslama

M   J

Othman Ben Arfa

S T 

’E   G

Ismail Ben Farhat

A B 

A

Béatrice Ben Hassen

SLTC G, D

G

Elyès Ben Mansour

A C A

Miriam Ben Rejeb

PC

L S

Kamel Ben Salah

G L N,

  L M

Abdelfattah Benahji

F  A

M K

Belkacem Berrah

T   I

 T

Manel Bondi

PC

Salaheddine Caid Essebsi

CEP L F

ACKNOWLEDGMENTS

191

Salma Chaari

A  A

Faouzi Cheikh

B C

Abdelmalek Dahmani

D T

I

Eric Douay

SDV

Mohamed Lot El Ajeri

A   C 

   

B.B.MC

Mourad El Aroui

A B

Yassine El Ha

A B 

A

Faïza Feki

B C

Abderrahmen Fendri

PC

Yessine Ferah

CEP L F

Amel Ferchichi

G L N,

  L M

Noureddine Ferchiou

F  

M K

Af Gaigi

A C A

Lamia Harguem

G L N,

  L M

I ’E

Q

Badis Jedidi

G L N,

  L M

Najla Jezi

ACR

Sami Kallel

K  A

Adlene Kooli

C E

M 

D 

  C

I

Amina Larbi

G L N,

  L M

Mohamed Louzir

C M.S. L

Mabrouk Maalaoui

PC

Slim Malouche

M  F

Khaled Marzouk

R T

C I 

M  F

Mohamed Ali Masmoudi

PC

L S

Sarah Mebezaa

C E

Radhi Meddeb

C E

Faouzi Mili

M  A

Hedidar Mouda

A  P 

L’ I      

Mohamed Taieb Mrabet

B C

Ahmed Ouerfelli

L  J

 C

Imed Tanazei

G L N,

  L M

Rachid Tmar

PC

L S

Amine Turki

O  A 

T

Anis Wahabi

AWT A  C

Sebai Youssef

R T,

M  L’I 

  

Mohamed Ali Masmoudi

PC

L S

TURKEY

Melike Akan

M G  C.

Ceyda Akbal

T L O

Melis Akkurt

B L O, 

 I L

Miray Akovalıgil

P  P,  

L M,   SEE

L

Ceren Aktaş

PC

Bora Aktürk

A  Ç AB

Mehmet Alakas

A

Duygu Alkan

A D M

D L O

Mustafa Alper

YASED - I

I A

Arda Alposkay

D L 

Uğur Amasya

A L O

Melsa Ararat

C G

F  T, S

U

Şeref Can Arat

M G  C.

Naci Arkan

M  F

Özen Atihan

P  P,  

L M,   SEE

L

Pınar Aybek

B L O, 

 I L

Levent Aydaş

A L K

Yasemin Aydoğmuş

M G  C.

Elvan Aziz Bikmen

P  C. L F

Derya Baksı Pekyalçın

T  P L

O

Selin Barlak

P  C. L F

Burçin Barlas

A D M

D L O

Cansel Baydinç

H B O

Erim Bener

B L O, 

 I L

Yvonne Bensason

M G  C.

Sinan Borovalı

P  P,  

L M,   SEE

L

Tuba Burcu Senel

T C 

E A

Gulnur Camcı

S H B

Esin Çamlıbel

T L O

Can Canko

P  P,  

L M,   SEE

L

M. Fadlullah Cerrahoğlu

C L F

F. Şe bn em Çet iner

A  Ç AB

Fikret Çetinkaya

KPMG Y Y A.

Gulnisa Coşkun

P  P,  

L M,   SEE

L

Ebru Dabbagh

T L O

Kürşat Demirezen

ICT I T

Orkun Deniz

K K B

Eda Denize

A D M

D L O

Rüçhan Derici

 D L. .

Emine Devres

D L 

Başak Diclehan

KPMG Y Y A.

Onur Dönmez

O L O

Dilara Duman

S L

O

Erdem Egemen

PC

Murat Emirhanoğlu

KPMG Y Y A.

Sedat Eratalar

D  T

Gökben Erdem Dirican

P  P,  

L M,   SEE

L

Esin Ertek

PC

Luc Fourcade

SDV - H L

Hakkı Gedik

H B O

Arman Gezer

D  T

Sait Gözüm

D  T

Ali Gözütok

P  P,  

L M,   SEE

L

Hakan Güleçyuz

U L.

Onur Gülsaran

C L F

Rıfat Günay

C B

A. Feridun Güngör

E  Y

Hande Hamevi

P  P,  

L M,   SEE

L

Şebnem Işık

M G  P

Oğuz Kain

P  P,  

L M,   SEE

L

Egemen Karaduman

E  Y

Ozan Karaduman

M G  C.

Ekin Kavukçuoğlu

D  T

Gözde Kayacık

P  B L F

Betül Kencebay

YASED - I

I A

Özlem Kızıl

Ç A B

Özcan Koç

G M

Sertak Kokenek

B L O, 

 I L

Cumhur Köseoğlu

K M C. L.

Cengiz Koyuncu

T D T. L. .

Kürşat Kunter

C B

Burcak Kurt

S H B

Alpaslan Hamdi Kuzucuoğlu

I M

M

Altan Liman

A L K

Koshy Mathai

IMF

Orhan Yavuz Mavioğlu

A D M

D L O

Rana Mazlum Yılmaz

Y L O

Lerzan Nalbantoğlu

T L O

Yılmaz Nalçakar

M S L

T  T L.

C

Jacques Naudin

SDV - H L

Zeynephan Oğuz

C L F

Fahri Okumuş

C B

Şebnem Önder

Ç A B

Ertaç Öner

T C  A

 T

Çağlayan Orhaner Dündar

O L O

Selin Özbek

O A  L

Selin Özdoğan

C L F

Ekin Vukçuoğlu Özgülsen

D  T

Funda Özsel

B L O, 

 I L

Tuba Özsezen

YASED - I

I A

Alaattin Özyürek

I S 

P A 

T

Ferhat Pekin

P  B L F

Çağıl Şahin Biber

PC

Bilge Saltan

D L F

Hasan Sarıçiçek

KPMG Y Y A.

Selim Sarıibrahimoğlu

S L

O

Mustafa Serdaroğlu

P  P,  

L M,   SEE

L

Ayşe Sert

Ç A B

Ufuk Soğütlüoğlu

D  T

Sera Somay

S H B

Emine Sönmez

PC

L D

Naz Tamer

M G  C.

Aylin Tarlan

T  P L

O

Bülent Taş

M  F

Güzel Toker

PC

Filiz Toprak

M G  P

192

DOING BUSINESS 2009

Şule Tunalı

S T Ü S.

 T. L. .

T I’ 

B’ A

(TUSIAD)

Noyan Turunç

T L O

Ibrahim Tutar

P C 

A

Ebru Tuygun

D  T

Gökçe Ucuzal

B L O, 

 I L

Tuğçe Uğurlu

H B O

Arzu Uluç

C B

Hilal Ünal

G M L

Furkan Ünal

PG A S

L.

Begüm Yavuzdoğan

M G  P

Banyu Yılmaz

U  C 

C E

Asım Serdar Yılmaz

Ç A B

Hülya Yılmaz

D  T

Cağatay Yılmaz

Y L O

Aylin Yontar

C L F

Murat Yülek

PG A S

L.

Serap Zuvin

S Z L O

UGANDA

Joachim Alinaitwe

S, M  C.

A

Joseph Baliddawa

PC

Walugembe Christopher

MMAKS A

Frederick M.S Egonda-Ntende

H C

Moses Jurua Adriko

MMAKS A

Francis Kamulegeya

PC

John Fisher Kanyemibwa

K  K

A

Phillip Karugaba

MMAKS A

Edwin Karugire

K  K

A

Jim Kasigwa

PC

Vincent Katutsi

K  K

A

Peter Kauma

K  K

A

Sophie Kayemba

PC

Robert Kiggundu

A F L.

Georey Kiryabwire

J

Kiryowa Kiwanuka

K  K

A

Robert Komakec

A F L.

Eeshi Kutugu

PC

James Kyazze

S, M  C.

A

Joseph Luswata

S  L A

 L C

Robinah Lutaaya

PC

Ben Luwum

BVL  C.

John Mpambala

K C C

Paul Frobisher Mugambwa

PC

Simon Muhumuza

K C C

Cornelius Mukiibi

C. M S  C.

Fatuma Nabulime

SDV T L.

Plaxeda Namirimu

PC

Rachel Nansikombi

PC

Diana Ninsiima

MMAKS A

Alex Rezida

N, R  C.

A

Kenneth Rutaremwa

K  K

A

Ali Sengendo

M, S  C.

Stephen Serunjogi

K  K

A

Alan Shonubi

S, M  C.

A

Manish Siyani

S B  C. (U)

L

Parbat Siyani

S B  C. (U)

L

Sebadduka Swaibu

S M L.

Godfrey Zziwa

M, Z  M

A

UKRAINE

Oleg Y. Alyoshin

V K  P

Sasha Androschuk

G  P

Aleksandra Androschyk

G  P

Andrey Astapov

A L

I L G

Olga Balytska

DLA P

Ron J. Barden

PC

Igor Bessonov

Florentin Blanc

IFC

Timur Bondaryev

A  P

I L F

Tatiana Buchko

S D 

P

Igor Dankov

PC

Vladimir Didenko

PC

Eugene Freyuk

I  P

Karyna Gorovaya

I L O

Kseniya Guretskaya

I L O

Lesia Iakovenko

IFC

Sanjar Ibragimov

IFC

Nataliya Khutoryanets

Z  P LLC

Andriy Kirmach

C  P LLP

Kateryna Kokot

T S F

Sergei Konnov

K  S

Maksym Kopeychykov

I  P

Kseniya Koryukalova

K  S

Tatyana Kuzmenko

A L

I L G

Borys Lobovyk

K  S

Valeriy Lukinov

V L.

Mikhail Malkov

Dmitry Maximov

R S L.

Vadym Mizyakov

S D 

P

Natalya Myroshnychenko

I L O

Sergiy Onishchenko

C  P LLP

Kateryna Onul

IFC

Dmytro Orendarets

A  P

I L F

Oleksandr Padalka

S D 

P

Magdalena Patrzyk

PC

Olexiy V. Pokotylo

H S,

A--L L.

Sava P. Poliakov

G  P

Vitaliy Pravdyuk

K  S

Anna Putintseva

C  P LLP

Dmitry Pyatachenko

IFC

Marina Savchenko

A L

I L G

Olga Serbul

L F IP  C. C

LLC

Mykhailo Shchitka

V K  P

Olga Shumikhina

G  P

Markian B. Silecky

T S F

Svitlana Silecky

T S F

Anna Sisetska

V K  P

Artem Skorobogatov

I L O

Oleksander Subbotin

A  P

I L F

Iryna Telychko

G  P

Oleg Vusochinskiy

G  P

Tetyana Vydoborets

K  S

Anna Yakubenko

PC

Olexiy Yanov

L F IP  C. C,

LLC

Tatiana Zamorska

Z  P LLC

Sergiy Zheka

C  P LLP

UNITED ARAB

EMIRATES

A  O LLP

Taleb Abdel Karim Jafar

D M

Daoud Abdel Rahman

Al-Hajri

D M

Mohamed Ahmed Saleh

D M

Mahmood Al Bastaki

D T

Rasha Al Saeed

B B LLP

Saeed Al-Hamiz

C B

Ashraf Ali

G B M

T

Saaran Alshammari

J P

Khaled Amin

S L O,

  L M

Ali Awais

B B LLP

Jennifer Bibbings

T  H

Salmeen Dahi Bin Salmeen

D M

Lisa Dale

A T  C.

Precilla D’Souza

A T  C.

Sydene Helwick

A T  C.

Zaid Kamhawi

E

Manijeh Khan

S L O,

  L M

Suneer Kumar

A S  C.

Ravi Kumar

D T

John Kunjappan

M L

Mohamed Mahmood

Mashroom

D M

Khulood Obaid

Yasser Omar

S L O,

  L M

Iqbal Pedhiwala

S B T E

Henrik Petersen

M K LLC

Dean Rolfe

PC

Luke Sajan

D

Munir Suboh

A-G L

Neil Taylor

Mariel Yard

PC

Natasha Zahid

B B LLP

UNITED KINGDOM

A  O LLP

Kon Asimacopoulos

K  E LLP

Jon Atkey

H M’ L

R

Nick Benwell

S  S

Georgie Blyth

PC

L S LLP

Becky Borman

PC

Techia Braveboy

C G S 

H LLP

ACKNOWLEDGMENTS

193

Penny Bruce

PC

L LLP

Richard Collier-Keywood

PC

Simon Cookson

A

Laura Cram

A

David Crosthwaite

D L LLP

Shreya Damodaran

C G S 

H LLP

Kirsten Dettmanl

S  S

Aaron Espin

C G S 

H LLP

Nick Francis

PC

Paul Gilbert

F S I

LLP

Helen Gorty

S  S

Lynn Hiestand

S, A, S,

M  F

Neville Howlett

PC

Stefano Iacomelli

I I

S LTD

Simon Jay

C G S 

H LLP

Nistha Jeram-Dave

PC

L LLP

Tam John

A T L

Gillian Key-Vice

E L.

Shinoj Koshy

C G S 

H LLP

Kwame Asamoah

HW C

A

Kristi Lehtis

S  S

Emma Malkin

W, G  M

Christopher Mallon

S, A, S,

M  F

Charles Mayo

S  S

David McCullogh

TPS C

John Meadows

HM L R,

E  W

Alison Murrin

A

Lyndon Norley

K  E LLP

Oludare Omoyayi

C I L.

Fiona Patterson

S  S

Christian Pilkington

S, A, S,

M  F

S F L

Andrew Shutter

C G S 

H LLP

Katherine Stones

W, G  M

Lance Terry

G S

Paul Timmins

A I

S L

Andrew van der Lem

B R

E

Maria-Eleni Vlachakou

PC

Sally Willcock

W, G  M

UNITED STATES

Stephen Anderson

PC

Birute Awasthi

C A

C

Asheet Awasthi

F L G

Luke A. Barefoot

C G S 

H LLP

Donald Bernstein

Walter Bobadilla

A C

C, LLC.

Agne Ceskeviciute

F L G

Victor Chiu

C G S 

H LLP

Richard Conza

C G S 

H LLP

Jean Pierre de Nes

B – SDV

Joshua L. Ditelberg

S S LLP

Lindsay Dunn

Craig Eisele

T-A

D S,

L.L.C.

Julija Gecaite

C A

C

Benjamin E. Gehrt

S S LLP

Lindsee P. Graneld

C G S 

H LLP

Steven Horowitz

C G S 

H LLP

Monika Knyzelyte

F L G

Arthur Kohn

C G S 

H LLP

Azniv Ksachikyan

O, H 

S LLP

Fiana Kwasnik

C G S 

H LLP

Michael Lazerwitz

C G S 

H LLP

Bradford L. Livingston

S S LLP

Colin Lloyd

C G S 

H LLP

Paul Marquardt

C G S 

H LLP

Karen Monroe

S W LLP

Robert Morris

PC

Kelly J. Murray

PC

Philippe A. Naudin

SDV

Samuel Nolen

R, L  F,

P.A.,   L M

Sean O’Neal

C G S 

H LLP

Jerey Penn

C G S 

H LLP

Maria Priezzheva

O H 

S LLP

Stephen Raslavich

U S B

C

Sandra Rocks

C G S 

H LLP

Olga Sirodoeva

O H 

S LLP

Catharine Slack

David Snyder

S  S, LLP

My Chi To

D  P LLP

Frederick Turner

S  S, LLP

Mikhail Usubyan

O, H 

S LLP

Penny Vaughn

PC

Karen Wagner

URUGUAY

Bernardo Amorín

O  D

Jonás Bergstein

E B

Corina Bove

G  R, 

 L M

Carlos Brandes

G  R, 

 L M

Nicolas Brause

J  A, V

 B

Virginia Brause

J  A, V

 B

Jorge De Vita

J  V S

Leonardo Decarlini

PC

María Durán

H  H

Noelia Eiras

H  H

Gabriel Ejgenberg

E B

Fabrizio Fava

P W

T L

Marcelo Femenías Vidal

B, K, Z 

R

Agustina Fernádez

Giambruno

G  R, 

 L M

Javier Fernández Zerbino

B, K, Z 

R

Juan Federico Fischer

LVM A  L

Federico Formen

LVM A  L

Sergio Franco

PC

Nelson Alfredo Gonzales

SDV S.A.

Gabriela Gutierrez

E B

Ariel Imken

S

 I 

I F

- B C 

U

Alfredo Inciarte Blanco

E P  C,

I, G A

Alma Kubachek

E J N

 A K

Ricardo Mezzera

E D. M

Alejandro Miller Artola

G  R, 

 L M

Matias Morgare

SDV S.A.

Luis Muxi

LVM A  L

Juan Martín Olivera

O  D

María Concepción Olivera

O  D

Ricardo Olivera-García

O  D

Gabriel Pedro

PC

Juan Pablo Pesce

C S.A.

Ismael Pignatta Sánchez

G  R, 

 L M

María José Poey

G  R, 

 L M

Verónica Rao

F A

Aejandro Rey Jiménez de

Aréchaga

G  R, 

 L M

María Noel Riotorto

G  R, 

 L M

Analía Rodríguez

B C

Agustina Rodríguez

F A

Monica Santos

O  D

Juan Troccoli

LVM A--L

Gerardo Viñoles

V S

Alexandra Weisz

D, C 

A

UZBEKISTAN

Jakhongir Abdurazaqov

A A

Rimat Achmedshin

F

Mels Akhmedov

BAS

Dildar M. Alimbekova

B W’

A  U

Umid Aripdjanov

G L F

Nelly Djurabaeva

MM

Khalid Farooq

G L G

Irina Gosteva

D W S

Nail Hassanov

L F L A

Rustam Ikramov

H L O

Mansurkhon Kamalov

F E 

H T I 

T

Mouborak Kambarova

D W S

Babur Karimov

G L F

Khurshid Kasimdzhanov

MM L

Nurali Eshibaevich

Khalmuratov

C B

Zafar Khashimov

A F

Arif Nasibov

IFC

Vera Ni

A F

Malika Norova

G L F

Vsevolod Payevskiy

IFC

PC

Laziza Rakhimova

G L F

194

DOING BUSINESS 2009

Valeria Samborskaya

N C 

G  C

Alexander Samborsky

N C 

G  C

Soya Shaikhraziyeva

G L F

Nizomiddin Shakhabutdinov

L F L A

Alisher Shaykhov

C  C 

I

Alishev Shurkurlaev

B G C.

Petros Tsakanyan

A  P

Ihtiyorjon Turaboyev

IFC

Rafael Valyulin

G M

VANUATU

Christopher Dawson

D B

E C S

L.

David Hudson

H  S

Mark Staord

BDO B  P

Dani Yawa

P L

VENEZUELA

Jorge Acedo-Prato

H P C 

D,   L

M

Juan Enrique Aigster

H P C 

D,   L

M

Servio T. Altuve Jr.

S T. A R. 

A

Carlos Bachrich Nagy

D S P  B,

A - C

Mercedes Briceño

CONAPRI

Diego Castagnino

H P C 

D,   L

M

Lubín Chacón

B, P M,

A  W

María Paola D´Onghia

H P C 

D,   L

M

Arturo De Sola Lander

D S P  B,

A - C

Carlos Domínguez Hernández

H P C 

D,   L

M

Jose Fereira

R  M

Francisco Gámez Arcaya

G  V A

Alejandro Giolito

PC

Ruben Gottberg

PC

Jose Guerra

PC

Maigualida Ill

PC

Enrique Itriago

R  M

Lorena Mingarelli Lozzi

D S P  B,

A - C

Fernando Miranda

PC

Fernando Miranda

PC

L S

Bruno Paredes

L TSM

John R. Pate

D S P  B,

A - C

Bernardo Pisani

R  M

Eduardo Porcarelli

CONAPRI

Melissa Puga Santaella

CONAPRI

Laura Silva Aparicio

H P C 

D,   L

M

John Tucker

H P C 

D,   L

M

VIETNAM

Vuong Kim Anh

H B C P D

C

A.T.A A C. L

Nicolas Audier

G L N

Nguyen Xuan Bang

D C

C

Tam Bu

O, H 

S LLP

Anne-Lise Chatelain

G L N

Daniel Chernov

DFDL M

Giles omas Cooper

D M LLC

Anna Craven

F B

D

Trong Hieu Dang

V  A

Nguyen Dang Viet

B

Minh Day

O, H 

S LLP

Dang e Duc

I C

Minh Duong

A A R

Tieng u Duong

V  A

John Farmer

O, H 

S, LLP

David Fitzgerald

PC

Albert Franceskinj

DS A

Giang Ha i Phuong

PC

Pham Hanh

D M LLC

Le Hong Phong

B

Lê j Hônh Hai

H B C P D

C

Konrad Hull

L W  A

Tuong Long Huynh

G L N

Etienne Laumonier

G L N

Kevin Le

C O L C.,

L.

Cong Dinh Le

DC L

Viet Hai Le

H B C P D

C

Nguyen Huy uy Le

I C

Truan Chien Le

N  A

i Loc Le

YKVN L

uy Anh Le Phan

Kevin Lê Viêt Há

C O L C.,

L.

Tien Ngoc Luu

V  A

Hoang Minh Duc

D M LLC

Michelle Mobley

F B

D

Hoang Kim Oanh Nguyen

B  MK

Linh Chi Nguyen

B  MK

Tran Van Quynh Nguyen

B  MK

Ngoc Bich Nguyen

DC L

Cong To Nguyen

G L N

Bien Nguyen

H T T C

Phan Manh Long Nguyen

H  P

i Xuan Trinh Nguyen

L W  A

Dao Nguyen

M B JSM

Van Anh Nguyen

V L F

Linh D. Nguyen

VILAF - H D L F

Tram Nguyen – Huyen

G L N

Tuan Nguyen Anh

DP C L

P

Bac Pham Nghiem Xuan

V  A

Anh Vu Phan

I C

Dinh i Quynh Van

PC

Isabelle Robineau

DFDL M L G

Nguyen ang

V (B 

F T  V)

Pham i anh Huyen

I C

Nguyen i u Huyen

G L N

Nhung ieu Hong

PC

Ngo Quanc uy

D M LLC

Tan Heng ye

C S  P

Trung Tran

M B JSM

Lan Tran

O, H 

S LLP

Hai Tran anh

PBC P

Nam Hoai Truong

I C

Robert Vernon

V C L

Nguyen u uy Vo

SDV L.

Tuyêt Hanh Vō i

C S  P

u Hang Vu

B  MK

Trang Vu

C I C

- S B  V

Dzung Vu

YKVN L

Benjamin Yap

K C P

WEST BANK AND

GAZA

Nidal Abu Lawi

P R E

I C.

Amal Abujaber

P M

A

Safwan Al-Nather

G T

C

Sharhabeel Al-Zaeem

S A-Z 

A

Haytham L. Al-Zu’bi

A-Z’ L O,

A  L

C

Mohammed Amarneh

L A H R



Moyad Amouri

PC

Khalil Ansara

C R S

Nizam Ayoob

M  N

E

Ali Faroun

P M

A

Ali Hamoudeh

J D

E C. L.

Samir Huleileh

PADICO

Hiba Husseini

H  H

Fadi Kattan

T

E L.

Mohamed Khader

L T

C

Wadee Nofal

N L 

Samer Odeh

L R

Michael F. Orfaly

PC

Ali Saarini

S L 

Maha Sbeih

M  N

E

Karim Fuad Shehadeh

A.F.  R. S L

O

Ramzi Skakini

S F

Samer Tammam

T T

Hisham Ziad

P M

A

YEMEN

Abdulalah A. Al karraz

L  S

A

Qusai Abdalla

A A-M 

A

Walaa Abdalla

A A-M 

A

Mohamed Taha Hamood

Al-Hashimi

M T H

 C.

Louai Al-Meqbeli

A A-M 

A

Abdalla Al-Meqbeli

A A-M 

A

Alaa Al-Meqbeli

A A-M 

A

Mohamed Hamoud Baider

IFC

ACKNOWLEDGMENTS

195

Randall Cameron

M, H H 

C. KPMG

Nowar M. Mejanni

M, H H 

C. KPMG

Zayed Mohammed Budier

L  S

A

Sanjay Prajapapi

R  T 

S

Mayad Saeed Abdullah Yafai

IFC

ZAMBIA

Shaira Adamali

PC

Peter Armond

C R B

A L

Candice Arnold

G L

Jim Barnhart

USAID

Deborah Bwalya

C G A

Chewe K. Bwalya

D.H. K  C.

Anthony Bwembya

PACRO

Felix Chabala

E C 

Z

Bonaventure Chibamba

Mutale

E  C.

Mwelwa Chibesakunda

C  C./ DLA

P

Elias Chipimo

C G A

Steven Chisenga

C G A

Emmanuel Chulu

PC

David Doyle

M L

Arshad A Dudhia

M D

Robin Durairajah

C  C./ DLA

P

Karl Frick

SDV

Allan Garraway

Z C 

F A

A

Passmore Hamukoma

Z B F

James Harley

PC

Edgar Hamuwele

G T

Grant Henderson

C  C./ DLA

P

Andrew Howard

S H  M

Jacqueline Jhata

C G A

Chance Kaonga

N C 

C

Harriet Kapampa Kapekele

C G A

Calvin Kasanda

M  C,

T  I

Mutale Kasonde

Pixie Kasonde-Yangailo

P.H. Y  C.

Chipepo Kasumpa

Z B F

Anila Kuntawala

C F

Yoge sh Kunt awa la

C F

Kim Leneveu

AGS F

Walusiku Lisulo

L + B

Alexander Lwatula

B B

Clyde Mbazima

C  C./ DLA

P

Bonaventure Mbewe

B B

Jyoti Mistry

PC

Mwape Mondoloka

B B

Priscilla Moyo

G L

Barnaby B. Mulenga

M  L

Chipo Munkombwe

PC

Henry Musonda

K  M

A

Makungo Muyembe

M  L

Teddie Mwale

ZESCO L

Francis Mwape

N C 

C

Shupi Mweene

M  C,

T  I

Marjorie Grace Mwenda

M.G. J-M

 C.

Kanti Patel

C, R C

 C.

Solly Patel

C, R C

 C.

Aleksandar Perunicic

SDV

Miriam Sabi

ZRA- C S

C

Mabvuto Sakala

C G A

Valerie Sesia

C C A

F L.

Nicole Sharpe-Phiri

S H  M

Kim Shelsby

Z T P

Kayula Siame

M  C,

T  I

Jason Villar

USAID

Albert M. Wood

A M W  C.

ZIMBABWE

Gulshen Afridi

SDV

Mark Badenhorst

PC

Richard Beattie

T S/ B S

Innocent Chagonda

A  C

Paul De Chalain

PC

Beloved Dhlakama

B V  P

Harry Kantor

K  I

Peter Lloyd

G, G  G

Manuel Lopes

PC

João Martins

PC

Jim McComish

P MC

A

Sternford Moyo

S  H

Ostern Mutero

S  M

Vanani Nyangu lu

V.S. N  A

Malaika Ribeiro

PC

Unity Sakhe

K  I

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