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COMPARING BUSINESS REGULATION FOR DOMESTIC FIRMS IN 190 ECONOMIES A World Bank Group Flagship Report
Resources on the Doing Business website
Current features Historical data
News on the Doing Business project Customized data sets since DB2004 http://www.doingbusiness.org http://www.doingbusiness.org/custom-query
Rankings Law library
How economies rank—from 1 to 190 Online collection of business laws and http://www.doingbusiness.org/rankings regulations relating to business http://www.doingbusiness.org/law-library Data Contributors All the data for 190 economies—topic rankings, indicator values, lists of More than 13,800 specialists in 190 regulatory procedures and details economies who participate in underlying indicators Doing Business http://www.doingbusiness.org/data http://www.doingbusiness.org/contributors /doing-business Reports Entrepreneurship data Access to Doing Business reports as well as subnational and regional reports, case Data on new business density (number studies and customized economy and of newly registered companies per 1,000 regional profiles working-age people) for 143 economies http://www.doingbusiness.org/reports http://www.doingbusiness.org/data /exploretopics/entrepreneurship Methodology Ease of doing business score The methodologies and research papers underlying Doing Business Data benchmarking 190 economies http://www.doingbusiness.org/methodology to the best regulatory practice and an ease of doing business score calculator Research http://www.doingbusiness.org/data /ease-of-doingbusiness-score Abstracts of papers on Doing Business topics and related policy issues Information on good practices http://www.doingbusiness.org/research Showing where the many good Doing Business reforms practices identified by Doing Business have been adopted Short summaries of DB2019 business http://www.doingbusiness.org/data regulation reforms and lists of reforms /good-practice since DB2006 http://www.doingbusiness.org/reforms
Contents Doing Business 2019 is the 16th in a series of annual reports investigating iv Foreword the regulations that enhance business 1 Overview activity and those that constrain it. 22 About Doing Business Doing Business presents quantitative indicators on business regulation Case studies and the protection of property rights that can be compared across 190 33Starting a Business and Registering Property: economies—from Afghanistan to The role of training in facilitating entrepreneurship and property rights Zimbabwe—and over time.
39 Getting Electricity: Regulations affecting 11 areas of the Understanding the benefits of wiring regulation life of a business are covered: starting a business, dealing with construction 46Trading Across Borders: permits, getting electricity, registering Training for trade facilitation property, getting credit, protecting minority investors, paying taxes, trading 53Enforcing Contracts and Resolving Insolvency: across borders, enforcing contracts, Training and efficiency in the judicial system resolving insolvency and labor market regulation. The labor market regulation 61Annex: Labor Market Regulation: data are not included in this year’s Trends from Doing Business data ranking on the ease of doing business.
67 References Data in Doing Business 2019 are current 73 Data Notes as of May 1, 2018. The indicators are 126 Ease of Doing Business Score and Ease of Doing Business Ranking used to analyze economic outcomes 133 Summaries of Doing Business Reforms in 2017/18 and identify what reforms of business 152 Country Tables regulation have worked, where and why. 216 Acknowledgments
Foreword
What gets measured gets done. 23% of income per capita, compared to 47 days and 76% of income per capita Over the past 15 years, no report has in 2006. Even more telling, today the illustrated this aphorism better than Doing average paid-in minimum capital that Business. Anchored in rigorous research entrepreneurs must deposit is 6% of and methodology, Doing Business gathers income per capita, compared with 145% detailed and objective data on 11 areas of income per capita in 2006. The global of business regulation, helping govern- average time to prepare, file and pay ments diagnose issues in administrative taxes has fallen from 324 hours in 2005 procedures and correct them. The report to 237 hours in 2017. measures complex regulatory pro- cesses by zeroing in on their quantifiable Sub-Saharan Africa has been the region components, which can be contested, with the highest number of reforms each compared—over time and across econo- year since 2012. This year, Doing Business mies—and, ultimately, reformed. captured a record 107 reforms across 40 economies in Sub-Saharan Africa, and Doing Business has inspired thousands of the region’s private sector is feeling the articles published in peer-reviewed jour- impact of these improvements. The aver- nals and created a platform for informed age time and cost to register a business, debate about regulatory and institutional for example, has declined from 59 days frameworks for economic development. and 192% of income per capita in 2006 Many Doing Business indicators have to 23 days and 40% of income per capita been incorporated into the indexes of today. Furthermore, the average paid-in other institutions, which has spurred minimum capital has fallen from 212% of more debate about the ideal business income per capita to 11% of income per climate to drive inclusive, sustainable capita in the same period. economic growth. This year’s 10 top improvers include a Since its launch in 2003, Doing Business range of economies—large and small; has inspired more than 3,500 reforms rich and poor—from five regions. The in the 10 areas of business regulation diversity shows that, regardless of measured by the report. This year, background, any economy can improve we observed a peak in reform activity business regulation when the will of worldwide—128 economies undertook a policy makers is strong. With 13 reforms record 314 reforms in 2017/18. Around between them, China and India—two the world, registering a business now of the world’s largest economies—are takes an average of 20 days and costs among the 10 top improvers. At the same FOREWORD v
time Djibouti, a small economy, is also not necessarily follow. A ranking helps entrepreneurship and a thriving private on the list with six reforms. And with a put the information in front of leaders sector. Without them, we have no chance total of 12 business regulatory reforms and makes it hard to ignore. The report to end extreme poverty and boost shared between them, Afghanistan and Turkey helped inspire the Human Capital Index prosperity around the world. are on the list of 10 top improvers for the (HCI), which we launched at the 2018 first time in the report’s history. Annual Meetings in Indonesia. Like Doing International institutions and research Business, the HCI is based on the idea that, centers can play a central role by build- Perhaps most notably, four of the 10 regardless of how complex an area may ing a solid base of knowledge and data top improvers—Afghanistan, Djibouti, be, with solid research and methodology to inform governments, researchers and Côte d’Ivoire and Togo—are countries it can be measured. These types of data the general public. With Doing Business, suffering from fragility, conflict and vio- promote reform, not only because they the World Bank Group is fully commit- lence. The World Bank Group and other are easy to analyze, trace and act on, but ted to this mission. The reforms that the organizations have worked closely with also because they increase transparency report inspires will help people reach these economies to address pressing and accountability. their aspirations; drive inclusive, sustain- humanitarian and developmental needs, able economic growth; and bring us one while also strengthening their legal and Governments have the enormous step closer to ending poverty on the face economic institutions. task of fostering an enabling environ- of the earth. ment for entrepreneurs and small and Doing Business taught us that even with medium-size enterprises. Sound and comprehensive evidence, reforms do efficient business regulation is critical for
Jim Yong Kim President
World Bank Group
Overview
An economy cannot thrive without a healthy private sector. When local Doing Business captured a record 314 businesses flourish, they create jobs and generate income that can be regulatory reforms between June 2, spent and invested domestically. Any rational government that cares 2017, and May 1, 2018. Worldwide, about the economic well-being and advancement of its constituency pays 128 economies introduced substantial special attention to laws and regulations affecting local small and medium- regulatory improvements making it easier size enterprises (SMEs). Effective business regulation affords micro to do business in all areas measured by and small firms the opportunity to grow, innovate and, when applicable, Doing Business. move from the informal to the formal sector of an economy. Like its 15 predecessors, Doing Business 2019 continues to enable regulators to assess The economies with the most notable and benchmark their domestic business regulatory environments. improvement in Doing Business 2019 are Afghanistan, Djibouti, China, Azerbaijan, Doing Business advocates for both regula- minority investors, paying taxes, India, Togo, Kenya, Côte d’Ivoire, Turkey tory quality and efficiency. It is important engaging in international trade, enforcing and Rwanda. to have effective rules in place that are contracts and resolving insolvency. easy to follow and understand. To realize Doing Business collects and publishes One-third of all business regulatory reforms economic gains, reduce corruption and data on labor market regulation with a recorded by Doing Business 2019 were in the encourage SMEs to flourish, unnecessary focus on the flexibility of employment economies of Sub-Saharan Africa. With a red tape should be eliminated. However, regulation as well as several aspects total of 107 reforms, Sub-Saharan Africa specific safeguards must be put in of job quality. However, this regulatory once again has a record number this year. place to ensure high-quality business area does not constitute part of the ease regulatory processes; efficiency alone of doing business ranking (figure 1.1). The BRIC economies—Brazil, the Russian is not enough for regulation to func- For more details on the Doing Business Federation, India and China—introduced a tion well. What use is it when one can indicators, see the data notes at http:// total of 21 reforms, with getting electricity transfer property in just a few days and www.doingbusiness.org. and trading across borders the most at a low cost, but the property registry common areas of improvement. contains unreliable information with Each of the measured business regula- incomplete geographic coverage? Doing tory areas is important to nascent and The 10 top economies in the ease of doing Business exposes cases with evident existing entrepreneurs. However, as business ranking share common features of discrepancies between regulatory quality Doing Business data show, SME owners regulatory efficiency and quality, including and efficiency, signaling to regulators face drastically different realities across mandatory inspections during construction, what needs to be reformed. economies as they set up and operate automated tools used by distribution their businesses. An entrepreneur in utilities to restore service during power Doing Business 2019 measures the Uganda, for example, will spend nearly outages, strong safeguards available to processes for business incorporation, a month and undertake 13 procedures creditors in insolvency proceedings and getting a building permit, obtaining an to set up a new company. The entre- automated specialized commercial courts. electricity connection, transferring prop- preneur will then be required to manage erty, getting access to credit, protecting another 18 interactions with different Training opportunities for service providers and users are positively associated with the ease of doing business score. Similarly, increased public-private communication on legislative changes and processes affecting SMEs are associated with more reforms and better performance on the Doing Business indicators. 2 DOING BUSINESS 2019
FIGURE 1.1 What is measured in Doing Business?
Starting a Getting a business location
Operating in a Starting a Labor market Dealing with Accessing secure business business regulation construction finance
environment Resolving Trading across permits insolvency borders Enforcing electricity Paying property Protecting minority
day-to-day operations
Note: Labor market regulation is not included in the ease of doing business ranking.
agencies and wait an additional four Doing Business does not claim to cover small and medium-size companies and months to obtain a building permit. all the areas pertinent to private sector national competitiveness. Evidence from Once the construction of the warehouse development and growth. The report has economic literature corroborates the is completed, the entrepreneur will need a set of clear limitations; Doing Business economic relevance and importance of to wait another two months and cash data alone are not sufficient to assess the areas measured by Doing Business. In out 7,513.6% of income per capita to the overall competitiveness or foreign the case of the starting a business indi- obtain a connection to the electrical investment prospects of an economy. cator set alone, more than 300 research grid. In contrast, a Danish entrepreneur Doing Business does not assess market articles have been published in the can expect to be able to register a new size, the soundness and depth of finan- top 100 academic journals since 2003 business in just 3.5 days, complete all cial markets, macroeconomic conditions, assessing how the regulatory environ- required legal procedures to build a ware- foreign investment, security or political ment for entry affects a wide range of house through seven steps in slightly stability. However, the Doing Business indi- economic outcomes such as productivity, over two months and secure a reliable cators do offer insights for policy makers growth, employment and informality. electricity connection for about 100% to identify areas for reform and improve Recent research shows the positive of local income per capita. Differences the local business environment. For effects of improved business regulation. in regulatory and institutional quality more information on what is measured Fewer procedures and lower levels of can affect how many new businesses and what is not, see the chapter About minimum capital, for example, are posi- are created and the dynamism of the Doing Business. tively and significantly associated with private sector, which generates jobs and the process of starting a business. Where economic opportunities. In Denmark WHAT ARE THE BENEFITS procedures are more complex or unclear, the average number of newly registered OF IMPROVED BUSINESS the likelihood of corruption is higher.3 companies is eight per 1,000 workers REGULATION? Another study discusses the benefits to per year, whereas in Uganda this figure companies of formal registration, such is less than one new company per 1,000 Doing Business includes 11 indicator sets as greater access to new equipment workers per year.1 Many factors explain that measure aspects of business regu- and a larger scale of operations, which this difference, including the level of lation which are important to domestic can lead to increased competitiveness business regulation.2 and productivity.4 OVERVIEW 3
In the context of construction permit- reaping the growth benefits of reform.9 methodology, including firm entry and ting, simplicity and transparency are Ample literature on the importance of labor market regulation, trade regula- key in allowing businesses to expand property rights finds a strong association tions and cost and tax regulations. Doing and build new and safe infrastruc- between investment, access to finance, Business 2016 also presented an extended ture. Research shows that regulatory productivity and economic growth.10 review of the literature published in 70 top burdens often pose substantial obstacles academic law journals focusing on four for investors. Discrepancies among Another area measured by Doing sets of indicators: enforcing contracts, existing laws, for example, can lead to Business is the protection of minority getting credit (legal rights), protecting unnecessary and even contradictory investors. Greater protection helps minority investors and resolving insol- compliance requirements.5 Furthermore, foster trust and confidence and, in turn, vency.17 For further research insights, lengthy processing times for required spurs greater access to finance for entre- updated annually, see the chapter About approvals—as is the case in Ghana—can preneurs.11 The indicator set focuses Doing Business and the Doing Business drive up costs and spur the development on how policy makers mitigate the risk website at http://www.doingbusiness of an informal construction sector, where that corporate executives, directors and .org/research. falsified construction permits result in majority shareholders will use their posi- unsafe infrastructure.6 tion to advance their own interests at WHERE IS BUSINESS the expense of the company and other REGULATION BETTER? Electricity is a necessity for any business shareholders. Clear rules, robust rights to function properly and expand. It is also and increased transparency are some Doing Business benchmarks aspects an important element in the competitive- of the regulatory instruments at their of business regulation and practice ness and strengthening of human capital disposal. Corporate governance is a key using specific case studies with stan- in an economy. Research data indicate determinant of investment efficiency,12 dardized assumptions. Based on an that higher electricity costs tend to while shareholders’ ability to sue and economy’s performance in each of have an adverse impact on businesses. hold directors accountable are essential the 11 measured areas, the report As prices rise, firms shift their focus checks and balances.13 scores the efficiency and quality of the to less electricity-intensive production business environment. This approach processes, resulting in reduced output Finally, the regulation of labor markets facilitates the comparison of regula- and productivity.7 Equally important is is critical as policy makers work to tion and practice across economies the reliability of a power connection. create more and better jobs for their and allows for changes to be tracked Recent research finds that power outages citizens. Labor regulation is also an area over time. The ease of doing business and deficient power infrastructure in of interest to researchers as they strive score (box 1.1) serves as the basis for Sub-Saharan Africa had a measurable to assess the optimal balance between ranking economies on their business negative impact on economic growth adequate worker protections and labor environment: to obtain the ranking, over the period 1995-2007.8 market efficiency. In India, for example, economies are sorted by their scores. research shows that when faced with The ease of doing business score shows Similarly, clearly defined regulation restrictive labor laws, firms choose to an economy’s absolute position to the and equal access to property rights are circumvent such legislation by hiring best regulatory practice, while the ease essential for enabling businesses to workers indirectly through contrac- of doing business ranking is an indica- expand their operations. If governments tors, especially in times of economic tion of an economy’s position relative do not put in place adequate land owner- uncertainty.14 Another study on foreign to that of other economies. ship protections and leave investors open investment and the organization of to land disputes or property seizures, global firms suggests that firms consider The economies that rank highest in stakeholders would be disinclined to put the strength of worker bargaining power the ease of doing business (table 1.1) money into land and property develop- when making sourcing decisions.15 are those that have consistently well- ment projects. A recent study exploring designed business regulation or whose whether political institutions have an Doing Business 2014 presented a regulatory environments have thrived impact on the effectiveness of economic synthesis of the fast-growing literature thanks to comprehensive reform over reforms in promoting growth finds that published in top-ranking economic jour- the years. The top three economies financial and trade reforms are more nals using Doing Business data for analysis this year—New Zealand, Singapore effective in developing economies with or motivation.16 The chapter reviews the and Denmark—exemplify a business- sound property rights. This evidence different estimation methods used in friendly environment. Meanwhile, suggests that sufficiently developed economic analysis and summarizes the Mauritius, which joins the group of property rights may be a precondition for recent research by area of study and 4 DOING BUSINESS 2019
BOX 1.1 What is the ease of doing business score?
This year the name of the Doing Business distance to frontier score has been changed to “ease of doing business score” to better reflect the main idea of the measure—a score indicating an economy’s position to the best regulatory practice. Nevertheless, the process for calculating the score remains the same. The score combines measures with different units such as time to start a company or procedures to transfer a property. The score captures the gap between an economy’s current performance and a measure of best regulatory practice set in Doing Business 2015 across the entire sample of the same 41 indicators for 10 Doing Business indicator sets used in previous years. For example, according to the Doing Business database, across all economies and over time, the least time needed to start a business is 0.5 days, while in the worst 5% of cases it takes more than 100 days. Half a day is, therefore, considered the best performance, while 100 days is the worst. Higher scores show absolute better ease of doing business (the best score is set at 100), while lower scores show absolute poorer ease of doing business (the worst performance is set at 0). The percentage point scores of an economy on different indicators can be averaged together to obtain an aggregate score. For more details, see the chapter on the ease of doing business score and ease of doing business ranking available at http:// www.doingbusiness.org.
top 20 economies this year (the only and the Middle East and North Africa. insolvency proceedings. Court automa- Sub-Saharan African economy to do Except for low-income economies, all tion is prevalent, and judgments are so), has reformed its business environ- income groups are represented. The enforced twice as fast on average (95.6 ment methodically over time. Indeed, regional diversity and varying income days) than in the remaining economies over the past decade Mauritius has levels among the top 20 economies (200 days). These economies also have reformed more than once in almost underscore the point that any economy strong disclosure requirements in place all areas measured by Doing Business.18 can make it to the top, as long as it has to prevent the misuse of corporate Following seven reforms in the area of few bureaucratic hurdles and strong assets by directors for personal gain. property registration captured by Doing laws and regulation. The efficiency and Most mandate that a shareholder must Business since 2005, for example, the quality of regulation are what matter immediately disclose transactions—as time needed to register property has most for a good performance in the ease well as any conflicts of interest— decreased more than 12 times; the time of doing business ranking. to other shareholders. To date, no needed for business incorporation has economy has reached the best regu- decreased almost 10 times as a result The top 20 economies share a number latory performance on all indicators; of four reforms in starting a business.19 of international good practices. In the every economy can progress further by area of starting a business, 13 of these learning from the experience of others. A continuous and focused reform economies have at least one procedure agenda keeps an economy competi- that can be completed online in 0.5 More trends emerge from the list of tive and vigilant, as others also keep days. The electricity distribution utilities the top 50 economies. Regionally, improving. Two economies that enter in all but one of the top 20 economies almost 60% of the top 50 economies the top 20 this year—the United Arab use automated tools, allowing for faster, are from the OECD high-income group, Emirates and Malaysia—have main- more efficient and more secure restora- followed by Europe and Central Asia tained such a reform momentum. The tion of service during power outages. (24%) and East Asia and the Pacific United Arab Emirates is the highest- In the areas of construction and land (12%). South Asia and Latin America ranking economy in the Middle East administration, in all top 20 economies and the Caribbean are the two regions and North Africa region, with reforms mandatory inspections are always done absent from the top 50 ranking. Upper- captured in four areas. Six reforms in practice during the construction of middle-income economies represent in Malaysia were measured by Doing a warehouse, and the majority have almost 26% of the top 50 economies. Business, resulting in the second highest comprehensive geographic coverage. Georgia, Kosovo and Moldova are the regional improvement in the ease of The quality of legal infrastructure and three lower-middle-income economies doing business score. the strength of legal institutions is on the list and Rwanda is the only low- also robust. In all top 20 economies, income economy. There is, however, a Twelve of the top 20 economies are for example, the insolvency framework large variation between regions’ regula- from the OECD high-income group; four stipulates that a creditor has the right tory efficiency and regulatory quality are from East Asia and the Pacific, two to object to decisions accepting or (figure 1.2). While four of the 10 top are from Europe and Central Asia and rejecting creditors’ claims, providing improvers in Doing Business 2019 are one each is from Sub-Saharan Africa strong safeguards to creditors in Sub-Saharan African economies, the OVERVIEW 5
TABLE 1.1 Ease of doing business ranking
Rank Economy EODB EODB EODB EODB score EODB score EODB score score change Rank Economy score change Rank Economy score change
1 New Zealand 86.59 0.00 65 Colombia 69.24 +0.20 129 Barbados 56.78 0.00 66 Luxembourg 2 Singapore 85.24 +0.27 67 Costa Rica 69.01 0.00 130 St. Vincent and the Grenadines 56.35 +0.01 68 Peru 3 Denmark 84.64 +0.59 69 Vietnam 68.89 -0.47 131 Cabo Verde 55.95 +0.02 70 Kyrgyz Republic 4 Hong Kong SAR, China 84.22 +0.04 71 Ukraine 68.83 +0.56 132 Nicaragua 55.64 +0.37 72 Greece 5 Korea, Rep. 84.14 -0.01 73 Indonesia 68.36 +1.59 133 Palau 55.59 +0.01 74 Mongolia 6 Georgia 83.28 +0.48 75 Jamaica 68.33 +2.57 134 Guyana 55.57 -1.21 76 Uzbekistan 7 Norway 82.95 +0.25 77 India 68.25 +0.94 135 Mozambique 55.53 +1.78 78 Oman 8 United States 82.75 -0.01 79 Panama 68.08 -0.12 136 Pakistan 55.31 +2.53 80 Tunisia 9 United Kingdom 82.65 +0.33 81 Bhutan 67.96 +1.42 137 Togo 55.20 +6.32 82 South Africa 10 Macedonia, FYR 81.55 +0.32 83 Qatar 67.74 +0.27 138 Cambodia 54.80 +0.41 84 Malta 11 United Arab Emirates 81.28 +2.37 85 El Salvador 67.47 +0.55 139 Maldives 54.43 +0.10 86 Botswana 12 Sweden 81.27 0.00 87 Zambia 67.40 +1.08 140 St. Kitts and Nevis 54.36 +0.01 88 San Marino 13 Taiwan, China 80.90 +0.24 89 Bosnia and Herzegovina 67.23 +6.63 141 Senegal 54.15 +0.37 90 Samoa 14 Lithuania 80.83 +0.29 91 Tonga 67.19 -0.02 142 Lebanon 54.04 +0.07 92 Saudi Arabia 15 Malaysia 80.60 +2.57 93 St. Lucia 66.12 +0.41 143 Niger 53.72 +1.24 94 Vanuatu 16 Estonia 80.50 +0.01 95 Uruguay 66.11 +1.51 144 Tanzania 53.63 +0.34 96 Seychelles 17 Finland 80.35 +0.05 97 Kuwait 66.08 +0.20 145 Mali 53.50 +0.23 98 Guatemala 18 Australia 80.13 -0.01 99 Djibouti 66.03 +1.37 146 Nigeria 52.89 +1.37 100 Sri Lanka 19 Latvia 79.59 +0.33 101 Fiji 65.89 +0.64 147 Grenada 52.71 +0.07 102 Dominican Republic 20 Mauritius 79.58 +1.29 103 Dominica 65.43 +0.28 148 Mauritania 51.99 +0.92 104 Jordan 21 Iceland 79.35 +0.05 105 Trinidad and Tobago 65.41 +0.21 149 Gambia, The 51.72 +0.23 106 Lesotho 22 Canada 79.26 +0.38 107 Namibia 65.40 +0.46 150 Marshall Islands 51.62 +0.01 108 Papua New Guinea 23 Ireland 78.91 -0.51 109 Brazil 65.08 +1.48 151 Burkina Faso 51.57 +0.12 110 Nepal 24 Germany 78.90 0.00 111 Malawi 64.74 +2.27 152 Guinea 51.51 +2.02 112 Antigua and Barbuda 25 Azerbaijan 78.64 +7.10 113 Paraguay 63.82 +0.27 153 Benin 51.42 +0.13 114 Ghana 26 Austria 78.57 +0.03 115 Solomon Islands 63.77 +0.01 154 Lao PDR 51.26 +0.11 116 West Bank and Gaza 27 Thailand 78.45 +1.06 117 Eswatini 63.59 +0.03 155 Zimbabwe 50.44 +1.92 118 Bahamas, The 28 Kazakhstan 77.89 +0.73 119 Argentina 63.50 +1.62 156 Bolivia 50.32 +0.15 120 Egypt, Arab Rep. 29 Rwanda 77.88 +4.15 121 Honduras 63.02 +0.06 157 Algeria 49.65 +2.06 122 Côte d’Ivoire 30 Spain 77.68 +0.07 123 Ecuador 62.87 -0.21 158 Kiribati 49.07 +0.33 124 Philippines 31 Russian Federation 77.37 +0.61 125 Belize 62.60 +0.34 159 Ethiopia 49.06 +0.91 126 Tajikistan 32 France 77.29 +0.99 127 Uganda 62.41 -0.01 160 Micronesia, Fed. Sts. 48.99 0.00 128 Iran, Islamic Rep. 33 Poland 76.95 -0.36 62.20 +0.75 161 Madagascar 48.89 +0.71
34 Portugal 76.55 -0.07 62.17 +1.01 162 Sudan 48.84 +3.75
35 Czech Republic 76.10 +0.05 62.02 +8.87 163 Sierra Leone 48.74 +0.15
36 Netherlands 76.04 +0.01 61.22 +1.80 164 Comoros 48.66 +0.14
37 Belarus 75.77 +0.72 61.15 +0.04 165 Suriname 48.05 -0.05
38 Switzerland 75.69 +0.01 61.12 +0.55 166 Cameroon 47.78 +0.83
39 Japan 75.65 +0.05 61.07 +0.04 167 Afghanistan 47.77 +10.64
40 Slovenia 75.61 +0.02 60.98 +1.42 168 Burundi 47.41 +0.73
41 Armenia 75.37 +2.06 60.81 -0.12 169 Gabon 45.58 -0.23
42 Slovak Republic 75.17 +0.29 60.60 +0.19 170 São Tomé and Príncipe 45.14 +0.30
43 Turkey 74.33 +4.34 60.53 +0.24 171 Iraq 44.72 +0.04
44 Kosovo 74.15 +0.44 60.12 +1.19 171 Myanmar 44.72 +0.51
45 Belgium 73.95 +2.24 60.01 +2.96 173 Angola 43.86 +2.16
46 China 73.64 +8.64 59.63 -0.32 174 Liberia 43.51 -0.04
47 Moldova 73.54 +0.38 59.59 +0.84 175 Guinea-Bissau 42.85 +0.27
48 Serbia 73.49 +0.17 59.48 +0.06 176 Bangladesh 41.97 +0.91
49 Israel 73.23 +0.64 59.40 +0.41 177 Equatorial Guinea 41.94 +0.28
50 Montenegro 72.73 +0.20 59.22 +2.06 178 Timor-Leste 41.60 +1.71
51 Italy 72.56 -0.15 59.17 +0.33 179 Syrian Arab Republic 41.57 +0.02
52 Romania 72.30 -0.53 59.11 +0.39 180 Congo, Rep. 39.83 +0.36
53 Hungary 72.28 +0.34 58.95 +0.13 181 Chad 39.36 +1.15
54 Mexico 72.09 -0.18 58.90 +0.77 182 Haiti 38.52 +0.11
55 Brunei Darussalam 72.03 +1.85 58.80 +0.87 183 Central African Republic 36.90 +2.67
56 Chile 71.81 +0.37 58.56 +2.74 184 Congo, Dem. Rep. 36.85 +0.67
57 Cyprus 71.71 +0.44 58.22 +0.09 185 South Sudan 35.34 +2.04
58 Croatia 71.40 +0.34 58.00 +4.94 186 Libya 33.44 +0.23
59 Bulgaria 71.24 +0.11 57.94 +0.12 187 Yemen, Rep. 32.41 -0.59
60 Morocco 71.02 +2.46 57.68 +1.36 188 Venezuela, RB 30.61 -0.24
61 Kenya 70.31 +5.25 57.13 +0.02 189 Eritrea 23.07 +0.13
62 Bahrain 69.85 +1.82 57.11 +0.08 190 Somalia 20.04 +0.06
63 Albania 69.51 +0.50 57.06 +0.65
64 Puerto Rico (U.S.) 69.46 +0.20 56.98 +2.34
Note: The ease of doing business rankings are benchmarked to May 1, 2018, and based on the average of each economy’s ease of doing business scores for the 10 topics included in the aggregate ranking. For the economies for which the data cover two cities, scores are a population-weighted average for the two cities. A positive change indicates an improvement in the score between 2016/17 and 2017/18 (and therefore an improvement in the overall business environment as measured by Doing Business), while a negative change indicates a deterioration and a 0.00 indicates no change in the score. 6 DOING BUSINESS 2019
FIGURE 1.2 Gaps between regulatory efficiency and regulatory quality are observed across all regions
Average ease of doing business score (0100)
0 Europe & East Asia Middle East Latin America South Asia Sub-Saharan Africa OECD high income Central Asia & Pacific & North Africa & Caribbean
Regulatory efficiency Regulatory quality
Note: The ease of doing business score for regulatory efficiency is the aggregate score for the procedures (where applicable), time and cost indicators from the following indicator sets: starting a business (also including the minimum capital requirement indicator), dealing with construction permits, getting electricity, registering property, paying taxes (including the postfiling index), trading across borders, enforcing contracts and resolving insolvency. The ease of doing business score for regulatory quality is the aggregate score for getting credit and protecting minority investors as well as the regulatory quality indices from the indicator sets for dealing with construction permits, getting electricity, registering property, enforcing contracts and resolving insolvency.
region has room for further progress: its makers to learn from the experience of latter economies share many of the average ease of doing business score their neighbors. In the area of getting good practices found in OECD high- for regulatory quality is less than 40, credit, for example, officials in Angola income economies, including reliable compared to 73 in OECD high-income (ranked 184) and Eritrea (186) could secured transaction laws and robust economies. Similarly, the average ease learn from the experience of Rwanda credit information sharing available of doing business score for regulatory and Zambia (both ranked 3). The two through credit bureaus or registries. efficiency is 60, compared to 85 among OECD high-income economies. FIGURE 1.3 Resolving insolvency is the area with the biggest gap between Sub- Saharan African economies and OECD high-income economies Not surprisingly, large gaps exist between the performance of Sub-Saharan Africa Average ease of doing business score (0100) and OECD high-income economies 100 (figure 1.3). Sub-Saharan African econo- mies score significantly lower than the 80 most efficient economies in all areas. The gap in the score is significantly wider 60 in the areas of trading across borders (41 points) and getting electricity (36 40 points). The area with the largest score difference is resolving insolvency, where 20 the gap between Sub-Saharan African economies and the best performers 0 Trading Registering Getting Enforcing Protecting Getting Resolving is 44 points. across property electricity contracts minority credit insolvency Starting a Dealing Paying investors business with taxes borders
construction
Substantial variations in performance Sub-Saharan Africa OECD high income among Sub-Saharan African econo- Source: Doing Business database. mies present an opportunity for policy OVERVIEW 7
The area of resolving insolvency is the Substantial variations in performance among Sub-Saharan most challenging of all worldwide (figure African economies present an opportunity for policy makers 1.4), yet this should not discourage to learn from the experience of their neighbors. economies from taking steps in this direction. For example, in 2017/18, as a economy—ranks 25 for paying taxes The majority of these reforms have been result of introducing several changes to but 112 for getting credit. made in low- and lower-middle-income its insolvency framework, including facili- economies. In this year’s report, 73% of tating the continuation of the debtor’s If the process of starting a business is low-income economies and 85% of lower- business during insolvency proceedings, already relatively easy, but the lack of a middle-income economies reformed in at providing for equal treatment of credi- credit information system or a collateral least one area. Such reform dynamism tors in reorganization proceedings and register can make it difficult for firms explains the significant improvements in granting creditors greater participation to obtain credit, entrepreneurs will face business regulation that low- and lower- in the insolvency proceedings, Kenya hurdles that could negatively impact the middle-income economies have achieved progressed toward the best regulatory wider economy as they struggle to meet compared to upper-middle-income and practice by 14 points in the score for their potential or compete. The opposite high-income economies (figure 1.5). resolving insolvency. can also be true—an economy can have a high-quality land administration system The three regions which have improved Variation across areas of regulation, as and reliable credit reporting mechanisms, the most since 2004 are Europe and measured by the ease of doing business but cumbersome business incorpora- Central Asia, Sub-Saharan Africa and ranking, is also frequently observed tion processes. As a result, firms may the Middle East and North Africa. across all economies, regardless of be discouraged from formal entry, with Together, these regions have intro- income level. Among high-income negative consequences for the economy duced more reforms than the other four economies, for example, New Zealand including lower rates of formal employ- regions combined. With 905 reforms, ranks 1 for starting a business, but 21 ment and tax collection. Sub-Saharan Africa holds the record for enforcing contracts. Rwanda, a for the highest total number of reforms low-income economy, ranks 2 for regis- Since Doing Business 2005 more than captured by Doing Business over the tering property and 3 for getting credit, 3,500 business regulatory reforms past 15 years. Moreover, the region also but 88 for trading across borders and 51 have been implemented across the 190 recorded the highest number of reforms for starting a business. China is ranked economies measured by Doing Business. in 11 of those 15 years. For the same 6 for enforcing contracts but 28 for starting a business, while Morocco— classified as a lower-middle-income
FIGURE 1.4 Which area is easier for entrepreneurs and which is more difficult?
Average ease of doing business score (0100)
0
Starting a Dealing with Getting Registering Getting Paying Trading Protecting Enforcing Resolving business construction electricity property credit taxes across minority contracts insolvency borders investors
8 DOING BUSINESS 2019
FIGURE 1.5 Low- and lower-middle-income economies have made bigger improvements over time
Average year-on-year improvement in ease of doing business score
5
0 Lower middle income Upper middle income High income Low income DB2011 DB2005 DB2006 DB2007 DB2008 DB2009 DB2010 DB2012 DB2013 DB2014 DB2015 DB2016 DB2017 DB2018
Average global improvement
Note: The red line shows the average global improvement in the ease of doing business score since 2004. The measure is normalized to range from 0 to 100, with 100 representing the best regulatory performance. Because of changes over the years in methodology and in the economies and indicators included, the improvements are measured year on year using pairs of consecutive years with comparable data.
period, Europe and Central Asia has, index; today their score is almost 6— when economies adopt business-friendly however, maintained the highest average within 0.4 points of the high-income regulation.21 number of reforms per economy per year economy average. Although this shows making it easier to do business (2.03), a substantial gradual convergence, not WHICH ECONOMIES followed by Sub-Saharan Africa (1.26) all areas have experienced the same pace IMPROVED THE MOST IN and South Asia (1.23). of improvement. Since 2006 low-income DOING BUSINESS IN 2017/18? economies have reduced the time to Slowly, but consistently, the economies pay taxes, for example, by only 29 hours Governments worldwide invest substan- most in need of business regulatory on average, compared to a reduction tial effort in changing business regulatory reform are adopting global good practices of 57 hours on average—nearly twice frameworks to make doing business and converging toward the best regula- as much—by high-income economies easier for entrepreneurs. Such efforts tory performance. In 2006 the average (which had 100-hours faster head start can range from straightforward changes time to start a business in Sub-Saharan on average to begin with). (for example, reducing the fees for African economies was 59 days; today obtaining a building permit in Cambodia the average is 23 days, significantly closer Change takes time, especially when the or publishing fee schedules and service to the high-income economy average starting point is characterized by weak standards for property transfer in Tunisia) of 9 days (figure 1.6). Similarly, the gap institutions and costly, cumbersome to substantial revisions of legislation (the between low- and high-income econo- processes. However, the reform trends Kyrgyz Republic’s new civil procedure mies on the extent of disclosure index captured by Doing Business suggest a code) or the establishment of new insti- has narrowed over the past decade.20 In strong impetus for change in low- and tutions (such as specialized commercial 2009 low-income economies averaged a lower-middle-income economies. Recent benches in Ethiopia or intermediate score of 4.6 on the extent of disclosure research shows that poverty is reduced OVERVIEW 9
FIGURE 1.6 Areas where economies are converging and areas where they are not
Average time to start a business Average cost to obtain an electricity connection (days) (% of income per capita) 70 7,000 60 6,000 50 5,000 40 4,000 30 3,000 20 2,000 10 1,000
0 0
Sub-Saharan Africa OECD high income Sub-Saharan Africa OECD high income
Average extent of disclosure index in Average time to prepare, file returns protecting minority investors (010) and pay taxes (hours) 7 350 6 300 5 250 4 200 3 150 2 100 1 50
0 0
High income Low income High income Low income
Note: The upper left-hand side graph includes 174 economies where data is available back to Doing Business 2006. The upper right-hand side graph includes 183 economies where data is available back to Doing Business 2010. The lower left-hand side graph includes 182 economies where data is available back to Doing Business 2009. The lower right-hand side graph includes 174 economies where data is available back to Doing Business 2006.
customs posts in El Salvador). While how Doing Business identifies changes regulatory reforms improving the busi- the variety of activities that can be as a reform, see the data notes at http:// ness climate (see table 1A.1 at the end undertaken to improve the ease of doing www.doingbusiness.org. of this chapter). The previous record business is extensive, they are all aimed was set by Doing Business 2017, which at streamlining processes, increasing In the past year, Doing Business observed captured 290 reforms implemented procedural and legislative efficiency and a peaking of reform activity worldwide. by 137 economies (figure 1.7). Almost improving the accessibility and transpar- From June 2, 2017, to May 1, 2018, 128 one-third of all reforms recorded in ency of information. For more details on economies implemented a record 314 2017/18 were implemented in two 10 DOING BUSINESS 2019
FIGURE 1.7 Doing Business 2019 captured a record 314 reforms in 128 economies Resolving insolvency Reforms captured by Trading across borders Doing Business year (number) Paying taxes 350 Protecting minority investors 300 Registering property 250 Dealing with construction permits
150
0 DB2008 DB2009 DB2010 DB2011 DB2012 DB2013 DB2014 DB2015 DB2016 DB2017 DB2018 DB2019
Note: The getting electricity indicator set was added in Doing Business 2012. The report’s geographical coverage has gradually expanded from 178 economies in Doing Business 2008 to 181 in Doing Business 2009, 183 in Doing Business 2010, 185 in Doing Business 2013, 189 in Doing Business 2014 and 190 economies since Doing Business 2017.
areas—starting a business and enforcing starting a business easier by reducing the site inspections or bank certificates prior contracts (table 1.2). Doing Business procedures, time or cost associated with to company incorporation. By allowing 2019 also recorded the lowest number company incorporation. Twenty-three of voluntary value added tax registration of changes to making it more burden- the 50 economies that reformed in this at the time of business incorporation, some for businesses to operate since area did so by simplifying preregistration Georgia reduced its relative gap to the Doing Business 2007.22 or registration formalities. Such changes best regulatory performance on starting can vary from integrating multiple appli- a business the most in 2017/18. In 2017/18, one-quarter of economies cation forms into a single registration Previously, entrepreneurs had to make measured by Doing Business made template to abolishing requirements for a separate visit to the Revenue Service for value added tax registration after TABLE 1.2 Starting a business continues to be the most popular area of reform in company registration. Georgia also 2017/18 enhanced its existing one-stop shop for business incorporation, allowing entre- Area of reform Number of reforms Region(s) with the highest share of preneurs to start a company through Starting a business in 2017/18 reformers in 2017/18 a single procedure. Dealing with construction permits 50 East Asia & Pacific Getting electricity 31 Europe & Central Asia The second highest number of busi- Registering property 26 East Asia & Pacific ness regulatory reforms (49) captured Getting credit 28 Sub-Saharan Africa by Doing Business 2019 is in the area Protecting minority investors 29 Middle East & North Africa and South Asia of enforcing contracts. This uptick in Paying taxes 23 Middle East & North Africa reform can be attributed mainly to the Trading across borders 31 South Asia achievements of the 17 member states of Enforcing contracts 33 Europe & Central Asia the Organization for the Harmonization Resolving insolvency 49 Sub-Saharan Africa of Business Law in Africa, known by its 14 South Asia French acronym OHADA. The organiza- tion adopted a Uniform Act on Mediation Source: Doing Business database. in 2017 (filling a legislative void that existed in most OHADA member Note: The labor market regulation indicators also recorded 19 regulatory changes in Doing Business 2019. These states) which introduced mediation as changes are not included in the total reform count. OVERVIEW 11
an amicable mode of dispute settle- economies in Sub-Saharan Africa. Both Caribbean (which is the fourth highest ment. The OHADA Uniform Act adopts regions captured reforms in every topic scoring region) had the second lowest a broad scope of application by covering measured by Doing Business. Indeed, share of reformers with 56% of econo- conventional and judicial mediation and reforms undertaken by economies in mies implementing reforms in 2017/18. sets out the guiding principles for the these two regions represent half of all Naturally, economies in these two conduct of mediation. reforms recorded globally. In 2017/18 regions had the lowest average increase Sub-Saharan Africa implemented the in their ease of doing business score Doing Business also recorded a historic most reforms ever recorded by Doing in 2017/18: +0.16 points on average in number of reforms (26) in the area Business and the highest total number of OECD high-income economies (which is of getting electricity. East Asia and reforming economies. the highest performing region and there- the Pacific has the highest share of fore has little room for improvement) reformers, with 28% of economies from On average, Sub-Saharan African and +0.22 points on average in Latin this region improving on the getting economies increased their ease of America and the Caribbean. electricity indicators. Sub-Saharan doing business scores by 0.99 points African economies recorded eight this year, slightly below the average Worldwide, the 10 economies showing reforms in this area, the highest number improvement of 1.00 point for econo- the most notable improvement in of any region worldwide. mies in Europe and Central Asia. With performance on the Doing Business an increase of 2.73 points on average, indicators in 2017/18 are Afghanistan, The economies of Europe and Central South Asian economies recorded the Djibouti, China, Azerbaijan, India, Asia and Sub-Saharan Africa were the largest score improvement. This achieve- Togo, Kenya, Côte d’Ivoire, Turkey and most active in reforming their regula- ment is not surprising as the region has Rwanda (table 1.3). Together, these tory frameworks in 2017/18, with four the highest average number of reforms economies implemented a total of 62 of every five economies substantially per reforming economy—a total of 19 business regulatory reforms across improving business regulations in both reforms were implemented by five of all areas measured by Doing Business. regions. Nineteen economies in Europe the eight economies that comprise the Overall, the 10 top improvers imple- and Central Asia implemented a total region. The lowest share of reformers mented the most regulatory reforms of 54 regulatory reforms improving was observed in the OECD high-income in the areas of starting a business, the business environment. A total of group where 16 of 34 economies imple- getting credit and paying taxes (with 107 business regulatory reforms were mented a total of 23 reforms (or 7% of eight reforms in each area). This very recorded by Doing Business across 40 the global count). Latin America and the diverse set of economies includes
TABLE 1.3 The 10 economies improving the most across three or more areas measured by Doing Business in 2017/18
Change Reforms making it easier to do business in ease Ease of of doing Dealing doing business business score with Protecting Trading rank across Enforcing Resolving Starting a construction Getting Registering Getting minority Paying borders contracts insolvency Economy business permits electricity property credit investors
Afghanistan 167 +10.64
Djibouti 99 +8.87
China 46 +8.64
Azerbaijan 25 +7.10
India 77 +6.63
Togo 137 +6.32
Kenya 61 +5.25
Côte d’Ivoire 122 +4.94
Turkey 43 +4.34
Rwanda 29 +4.15
Note: Economies are selected on the basis of the number of reforms and ranked on how much their ease of doing business score improved. First, Doing Business selects the economies that implemented reforms making it easier to do business in three or more of the 10 areas included in this year’s aggregate ease of doing business score. Regulatory changes making it more difficult to do business are subtracted from the number of those making it easier. Second, Doing Business ranks these economies on the increase in their ease of doing business score from the previous year. The improvement in their score is calculated not by using the data published in 2017 but by using comparable data that capture data revisions. The choice of the most improved economies is determined by the largest improvements in the ease of doing business score among those with at least three reforms. 12 DOING BUSINESS 2019
some of the largest and the smallest in and introduced a unified application for India also continued to streamline and the world, showing that economies of inspections carried out after the comple- centralize its construction permitting all sizes can be successful reformers in tion of construction. Similarly, the District process. Regarding getting electricity, Doing Business. Real Estate Registries of both Beijing and newly-adopted regulations from the Shanghai implemented a new connected Delhi Electricity Regulatory Commission Afghanistan—the top improver in Doing platform streamlining the registration require that electrical connections Business 2019—focused on enhancing the process for new buildings. To facilitate be completed within 15 days of the legal framework for businesses. Minority cross-border trade, China implemented application’s acceptance. To comply investor protections were strengthened a national trade single window linking with this regulation, Tata Power Delhi substantially, making Afghanistan one the customs and tax administration, port Distribution deployed more personnel of the economies advancing most in authorities, the Ministry of Commerce as well as tracking tools and key perfor- this area. A new law on limited liability and other agencies involved in the export mance indicators to monitor each companies made noteworthy progress and import processes. commercial connection. toward mitigating the risks of prejudicial conflicts of interest in companies and India also focused on streamlining busi- Djibouti and India are the only economies strengthening corporate governance ness processes. Under its National Trade to make the list of 10 top improvers for structures. In addition, the Commercial Facilitation Action Plan 2017-2020, India the second consecutive year. Djibouti Procedure Code was amended to grant implemented several initiatives that introduced a total of 11 business regula- greater powers to shareholders to improved the efficiency of cross-border tory reforms in the past two editions challenge related-party transactions. trade, reducing border and documentary of Doing Business, while India made 14 Afghanistan also adopted a new insol- compliance time for both exports and sizeable improvements during the same vency legal framework in 2018. imports (figure 1.9). Enhanced risk-based period. Djibouti, the only economy from management now allows exporters the Middle East and North Africa region The two economies with the largest to seal their containers electronically in the list of 10 top improvers this year, populations, China and India, demon- at their own facilities; as little as 5% has targeted its reform agenda toward strated impressive reform agendas. Both of shipments must undergo physical strengthening its legal framework. For governments took a carefully designed inspections. India also invested in port example, Djibouti implemented strict approach to reform, aiming to improve equipment, strengthened management deadlines for registering the property sale the business regulatory environment and improved electronic document flow. agreement with the Tax Authority and over the course of several years. China By implementing the Single Window digitizing its land registry. The country is the only economy from East Asia and Clearance System in Delhi and the Online also made substantial enhancements the Pacific to join the Doing Business 2019 Building Permit Approval System in to the process of resolving commer- list of 10 top improvers. China focused its Mumbai during the second half of 2017, cial disputes by adopting a new civil reform efforts in 2017/18 on increasing the efficiency of business processes. The FIGURE 1.8 China significantly reduced the time to get a new electricity connection utility distribution companies in both in 2017/18 Beijing and Shanghai undertook several initiatives that significantly reduced the Time to obtain a new electricity time to obtain a new electricity connec- connection (days) tion (figure 1.8). China digitalized new grid connection applications offering 150 online payment while eliminating the external site visit from the utility in 120 Beijing. During the first half of 2018, China introduced reform measures to stream- 90 line its construction permitting process by implementing unified platforms for 60 all building review processes carried out before the approval of a building permit 30 in both Beijing and Shanghai. The reforms also simplified documentation require- 0 DB2019 ments, improved processing times, DB2018 expanded public access to information Shanghai Beijing
OVERVIEW 13
FIGURE 1.9 India decreased border and documentary compliance time for both while Kenya simplified the process of exports and imports providing value added tax information by enhancing its existing online system, Time for compliance (hours) Exports border Imports documentary Exports documentary iTax. Rwanda streamlined the process 300 DB2018 DB2019 of starting a business by replacing its 250 electronic billing machine system with 200 new software that allows taxpayers 150 to issue value added tax invoices. The 100 free software, which is provided by the 50 office of the Revenue Authority, allows taxpayers to issue value added tax 0 invoices from any printer, eliminating Imports border the previous requirement to purchase and set up a special billing machine. Source: Doing Business database. Togo made it faster to check company name availability by fully operational- procedure code that regulates voluntary to credit, Azerbaijan established a new izing its online one-stop shop. Digital conciliation, mediation proceedings and credit bureau and a new unified collat- solutions were also implemented in case management techniques, including eral registry. In Turkey, the government’s the area of property registration. Togo time standards for key court events. reform effort focused on improving the developed an ambitious digitization Enforcing contracts is easier following the electronic processing of documents and project for modernizing its land admin- creation of a dedicated division within the providing more information on specific istration system and, by February 2018, court of first instance to resolve commer- regulations. Istanbul and other munici- 97.2% of all land titles in Lomé had been cial cases. With regards to resolving palities across the country published on scanned. In Kenya, the Ministry of Lands insolvency, Djibouti established equal their websites all relevant regulations, fee and Physical Planning implemented treatment of creditors in reorganization schedules and pre-application require- an online land rent financial manage- proceedings and increased creditors’ ments related to construction permits. ment system on the eCitizen portal, participation by granting them the right The Ministry of Justice now publishes enabling property owners to determine to approve the appointment of the all judgments rendered by the Istanbul the amount owed in land rent, make an insolvency representative and the sale commercial courts, the civil courts of online payment and obtain the land rates of substantial assets of the debtor in the intellectual and industrial rights and the clearance certificate digitally. Rwanda’s course of insolvency proceedings. Istanbul Regional Court of Justice on legal Land Management and Use Authority disputes concerning commercial, intel- launched a new website, which now In Europe and Central Asia, Azerbaijan lectual and industrial rights since 2014. includes statistics regarding the number implemented eight reforms making it Furthermore, the Banks Association of of land disputes registered in 2017 easier to do business in 2017/18, a record Turkey Risk Center began sharing credit for all judiciary districts. The National number among the 10 top improvers information from seven telecommunica- Agricultural Export Development Board and globally, and Turkey implemented tions companies. of Rwanda also introduced an online seven reforms. Several of these reforms system, allowing certificates of origin to involve institutional changes. Azerbaijan With four economies—Côte d’Ivoire, be issued electronically. opened a single window at the Baku Kenya, Rwanda and Togo—Sub-Saharan City Executive Office for dealing with Africa is the most represented region Brazil, which recorded the largest score construction permits, for example, in the Doing Business 2019 list of 10 top improvement in Latin America and the reducing the time to obtain a building improvers. Digitization was a common Caribbean in 2017/18, reformed in four permit by 80 days and the cost by 12,563 theme among the business regulatory areas measured by Doing Business as manat (about $7,500). Another one-stop reforms recorded by these four econo- part of the country’s ongoing effort to shop—the Asan Communal facility— mies. Côte d’Ivoire and Togo introduced strengthen its business environment. streamlined the process of connecting online systems for filing corporate Brazil introduced electronic certificates to the electricity grid. To improve access income tax and value added tax returns, of origin in 2017, for example, following a pilot project that began in October 2016. After signing the Digital Certificates of Origin Act with Argentina under the framework of the Latin American 14 DOING BUSINESS 2019
Integration Association, certificates of Economic Law. The scope of applica- every case is unique and a variety of of origin for auto parts imports tion of the law, traditionally limited to factors influence each economic environ- from Argentina are now obtained merchants, was extended to include the ment; business regulation is only one of electronically, reducing document prep- liberal professions, “second chance” rules those factors. Political stability, the level of aration and compliance time for Brazilian were strengthened and the Code was economic development, natural resource importers. Brazil made starting a busi- amended to provide for the digitaliza- endowment, cultural specifics, environ- ness easier by launching online systems tion of all insolvency proceedings into a mental risk and many other elements for company registration, moving its solvency register. can each play a consequential role in the score for starting a business (80.23) ability of an economy to implement regu- closer to the global average. Overall, the DOES TRAINING CIVIL latory change successfully. While some BRIC economies—Brazil, Russia, India SERVANTS AND factors cannot be influenced, others lie and China—improved their average ease COMMUNICATING within governments’ direct control, for of doing business score by a combined REGULATORY CHANGES example the level of training provided to total of almost 19 points across various AFFECT THE BUSINESS civil servants and the way in which regu- areas of business regulation. All four CLIMATE? latory change is communicated. economies improved in the area of getting electricity and passed reforms Reform efforts will not always result in Doing Business data show that across simplifying the process of trading immediate improvements; indeed, some economies there is a significant posi- across borders. may have no impact at all. Efficient tive association between the availability design and poor implementation are of training programs for public officials Among OECD high-income economies, just two factors that explain why some and streamlined business regulation Belgium recorded the largest improve- reforms succeed while others fail. Once (figure 1.10). From the perspective of ment in Doing Business 2019 by new regulation is enacted, it must be service providers—such as officers at strengthening access to credit. It also brought to practice—the role of dissemi- land registries, judges, prosecutors or introduced changes to its insolvency legal nation should not be underestimated. The engineers—training serves as a platform framework. Two laws relating to reorga- process of improving a business environ- to acquire new skills and keep existing nization and liquidation were streamlined ment often spans several years. Naturally, knowledge up to date.23 Such training into one and integrated into the Code improves experts’ productivity and
FIGURE 1.10 More training opportunities for public officials are associated with a higher ease of doing business score
Average ease of doing business score Average ease of doing business score (0100) (0100)
100 100
80 80
60 60
40 40
20 20
0 12 35 0 12 34 0 0
Count of topics with training provided to government officials (05) Count of practitioners with legal degree requirement (04)
Sub-Saharan Africa OECD high income
Note: The count of Doing Business topics for which training is offered to public sector officials ranges from 0 to 5, where each topic with government-provided training counts as 1 (left-hand figure). The topics are as follows: starting a business (+1), registering property (+1), getting electricity (+1), paying taxes (+1) and trading across borders (+1). The relationship is significant at the 1% level after controlling for income per capita. The sample comprises 166 economies. The legal degree requirement count (right-hand figure) ranges from 0 to 4 where each type of legal practitioner required to hold an advanced degree counts as 1. The types of legal practitioner are as follows: practicing lawyers (+1), judges (+1), insolvency representatives (+1) and law clerks (+1). The relationship is significant at the 1% level after controlling for income per capita. The sample comprises 86 economies. OVERVIEW 15
capacity to serve customers, who in effectively communicate changes to business score. Governments that make turn become better informed about new legislative processes tend to be associ- changes to laws or procedures publicly regulatory requirements or processes. ated with better business regulation available through regulatory websites are Those with a better understanding of and more reforms. While these results also likely to perform better on the Doing business regulatory processes are likely cannot be interpreted as causal, they Business indicators. to comply more often with the required do signal to policy makers that public- rules and procedures. Improved under- private dialogue is a powerful tool for WHAT IS NEW IN THIS standing, clarity and trust in regulatory increasing the number of reforms and YEAR’S REPORT? requirements are associated with more improving business regulatory efficiency efficiency in the regulatory framework.24 (figure 1.11). To further explore the links between training and the successful implementa- In the area of judicial performance, Effective public communication of tion of business regulation, Doing Business those economies that make the training business regulatory reform not only 2019 presents four case studies with a of judges mandatory are more likely to constitutes good practice—it also specific focus on training opportunities enjoy higher resolution rates and better improves compliance from the private for public officials and communication judicial decisions. Indeed, the training sector and holds the public sector of regulatory changes. The case study of judges is imperative for increased accountable for regulatory violations.28 on starting a business and registering judicial efficiency and productivity.25, 26 Specifically, regulators who conduct property analyzes new data on training Evidence from Pakistan indicates that workshops with the public or interested opportunities available to public officials reforms which provided judges with stakeholders are more likely to have at the business and land registries. It training are accompanied by positive better efficiency and quality of business finds that the provision of mandatory effects on judicial efficiency and, conse- legislation in their constituencies. Not training for business registry officers is quently, entrepreneurship.27 surprisingly, economies where govern- associated with higher registry efficiency. ments communicate regulatory changes Similarly, holding annual training for Beyond training, governments have through media—such as broadcast land registry officers is associated with other options to enhance the implemen- advertisements and announcements, more effective registration procedures. tation of business regulatory reform. social media, and mobile applications— Communicating changes at the business Economies in which governments are likely to have a higher ease of doing
FIGURE 1.11 Communication of regulatory changes through media campaigns is associated with better business regulation and more reforms
Average ease of doing business Business regulatory reforms in 2017/18 score (0100) (number)
100 3
2
1
0 0
01 24 5+ 01 24 5+
Count of topics with media campaign (06) Count of topics with media campaign (06)
Note: The count of topics with media campaign ranges from 0 to 6 where each topic with a media campaign launched to announce changes to regulation counts as 1. The topics are as follows: starting a business (+1), dealing with construction permits (+1), registering property (+1), getting credit (+1), protecting minority investors (+1) or paying taxes (+1). Both the left-hand and right-hand relationships are significant at the 1% level after controlling for income per capita; both samples comprise 76 economies. 16 DOING BUSINESS 2019
and land registries—through, for example, NOTES 19. Since 2005 a total of five reforms have been providing workshops for registry officers captured in Mauritius in the area of starting a or information campaigns for system 1. Entrepreneurship Database (http://www business, but four reforms contributed to the users—is associated with a lower time to .doingbusiness.org/data/exploretopics reduction in time for business incorporation. complete transactions. /entrepreneurship), World Bank Group. 20. The extent of disclosure index ranges from The case study on getting electricity 2. Aghion, Fally and Scarpetta 2007; Herrendorf 0 to 10, with higher values indicating greater highlights the benefits of comprehensive and Teixeira 2011. disclosure. wiring regulation. To adequately mitigate safety risks, accreditation systems for 3. Paunov 2016. 21. Djankov, Georgieva and Ramalho 2018. electricians are essential, as are inspec- 4. Demenet, Razafindrakoto and Roubaud 2016. 22. Twenty-three changes making it more tions of wiring installations and liability 5. Sutherland 2011. regimes. Doing Business data show that 6. Agyeman, Abeka and Assiamah 2016. burdensome for businesses to operate were where electrical connection processes 7. Abeberese 2016. recorded in Doing Business 2019. are efficient, there also tend to be robust 8. Andersen and Dalgaard 2013. 23. DeVaro, Maxwell and Morita 2017. quality control standards. Similarly, the 9. Aragón 2015; Christiansen, Schindler and 24. Dabla-Norris, Gradstein and Inchauste 2008. case study on trading across borders 25. Hadfield 2008. draws on newly collected data to illus- Tressel 2013. 26. Ichino, Polo and Rettore 2003. trate that the use of regular training to 10. Berkowitz, Lin and Ma 2015; Mitton 2016. 27. Chemin 2009. educate customs clearance officials and 11. Djankov, La Porta and others 2008. 28. Macchiavello 2008. customs brokers is positively associated 12. Durnev, Errunza and Molchanov 2009. with lower border and documentary 13. Gutiérrez 2003. compliance times. 14. Chaurey 2015. 15. Carluccio 2015. The case study on enforcing contracts 16. For more information on the research on the and resolving insolvency explores the education and training that judges effects of business regulation published in receive worldwide. It features examples Doing Business 2014, see http://www of two judicial systems—Indonesia .doingbusiness.org/en/reports/global-reports and the United Arab Emirates—each /doing-business-2014. with adequate education and training 17. For more information on the legal research frameworks in commercial and insol- findings on business regulations and the law vency matters. The annex presents data published in Doing Business 2016, see http:// analysis for the labor market regulation www.doingbusiness.org/en/reports topic, including general trends and the /global-reports/doing-business-2016. relationship with firm performance. 18. These areas include: starting a business (DB2019, DB2018, DB2015, DB2009, DB2008), dealing with construction permits (DB2018, DB2016, DB2008), registering property (DB2019, DB2018, DB2017, DB2013, DB2010, DB2009, DB2008), getting credit (DB2014, DB2013, DB2010, DB2009, DB2007, DB2006), protecting minority investors (DB2019), paying taxes (DB2019, DB2008), trading across borders (DB2019, DB2018, DB2010, DB2008, DB2006), enforcing contracts (DB2015, DB2014, DB2011, DB2010), resolving insolvency (DB2014, DB2010, D2008). Substantial changes were observed in labor market regulation in DB2010. OVERVIEW 17
TABLE 1A.1 Who reduced regulatory complexity and cost or strengthened legal institutions in 2017/18—and what did they do?
Feature Economies Some highlights
Making it easier to start a business
Simplified preregistration Afghanistan; Argentina; Bolivia; Brazil; Brunei Argentina made starting a business easier by introducing an expedited process for and registration formalities (publication, notarization, Darussalam; Burundi; Côte d’Ivoire; Ethiopia; limited liability companies that includes company incorporation, book legalization inspection, and other requirements) Guatemala; India; Mauritania; Morocco; Myanmar; and tax and social security registration. India made starting a business easier by
New Zealand; Nigeria; Pakistan; Qatar; South fully integrating multiple application forms into a general incorporation form.
Africa; Sudan; Thailand; Togo; Turkey; Vietnam
Abolished or reduced Central African Republic; Guatemala; Kuwait; Kuwait made starting a business easier by eliminating the paid-in minimum capital requirement. minimum capital requirement Timor-Leste; Togo
Cut or simplified Armenia; Belarus; Brunei Darussalam; Chile; Indonesia made starting a business easier by combining different social security registrations. Mauritius made starting a business easier by linking the database postregistration procedures Georgia; India; Indonesia; Kazakhstan; Mauritius; of the business registry with the database of the social security office. Singapore made starting a business easier by abolishing corporate seals. (tax registration, social security Peru; Philippines; Rwanda; Singapore; Zimbabwe
registration, licensing)
Introduced or improved Bolivia; China; Guatemala; Malaysia; Nigeria; Nigeria made starting a business easier by introducing an online platform to online procedures Tanzania; Togo; United Arab Emirates; Vietnam pay stamp duties. Tanzania made starting a business easier by launching online company registrations. Vietnam made starting a business easier by publishing the notice of incorporation online.
Introduced or improved Cameroon; Chad; Djibouti; Egypt, Arab. Rep; Moldova made starting a business easier by removing the requirement to separately one-stop shop Gabon; Guinea; Moldova; Togo; Tunisia file for registration with the National Bureau of Statistics. Tunisia made starting a business easier by combining different registrations at the one-stop shop.
Making it easier to deal with construction permits
Reduced time for processing Azerbaijan; Botswana; China; El Salvador; Sri Lanka made dealing with construction permits easier by reducing the processing permit applications Ethiopia; Greece; Guinea; India; Kosovo; Malaysia; times to issue several building certificates.
Malta; Russian Federation; Serbia; Sri Lanka;
Taiwan, China; Zimbabwe
Streamlined procedures Azerbaijan; Botswana; China; El Salvador; Greece; Kosovo made dealing with construction permits easier by streamlining the India; Kosovo; Malaysia; Malta; Serbia; Sri Lanka inspection system through the use of an in-house engineer.
Adopted new building China; Côte d’Ivoire; Gabon; Ghana; Madagascar; Ghana and Peru strengthened construction quality control by imposing stricter regulations Peru; Philippines; Togo qualification requirements for professionals in charge of technical inspections. The
Philippines made the construction sector safer by improving its risk management
practices; latent defect liability insurance is now commonly obtained by industry players.
Improved transparency Burundi; China (Beijing); India; Mauritania; Sri Burundi increased the transparency of dealing with construction permits by Lanka; Turkey; Uruguay publishing regulations related to construction online free of charge. Uruguay improved the quality of its building regulations by creating an online portal that provides information on the requirements and fees to obtain a building permit.
Reduced fees Azerbaijan; Cambodia; China; Gabon; Greece; Macedonia, FYR made the construction permitting process less costly by reducing Guinea; India; Macedonia, FYR; Madagascar; the land development fees. Niger; Togo
Introduced or improved Azerbaijan; Belarus; China; India; Sri Lanka; Taiwan, China, made dealing with construction permits less time-consuming by one-stop shop Taiwan, China; Zimbabwe improving the efficiency of its single window counter in the Taipei City Construction Management Office. Zimbabwe made dealing with construction permits faster by adopting a one-stop shop for building plan approvals.
Introduced or improved China; India; Russian Federation; Serbia; Sri Lanka; Serbia reduced the time needed to obtain a construction permit by introducing an
electronic platforms or online Taiwan, China; Uruguay electronic application system.
services
Making it easier to get electricity
Facilitated more reliable Angola; Azerbaijan; Brazil (São Paulo); Gabon; Gabon improved the regulatory framework of the electricity sector; the national power supply and transparency of tariff Mozambique; Myanmar; Paraguay; Papua New regulator now monitors the utility’s performance on reliability of supply. Papua information Guinea; Rwanda; Saudi Arabia; South Africa; Togo; New Guinea improved the reliability of supply by expanding electricity generation
Thailand capacities. Paraguay rolled out a Supervisory Control and Data Acquisition (SCADA)
system to monitor power outages.
Improved process efficiency Algeria; Armenia; Azerbaijan; Hong Kong SAR, Niger made the process for getting an electricity connection faster by increasing the
China; India (Delhi); Mozambique; Niger; Russian stock of material the utility carries and by allowing the internal wiring certificate of
Federation; Rwanda; United Kingdom conformity to be obtained at the same time as the external connection works.
Streamlined approval process Brunei Darussalam; China; France; Malaysia; Thailand streamlined procedures by setting up a dedicated task force at the utility Nigeria; Russian Federation; Thailand that coordinates the external works, meter installation and electricity turn-on without the need for customer interaction.
Reduced connection costs Azerbaijan; China; India (Delhi); Russian India (Delhi) issued a regulation prescribing new electricity charges. The United Federation; Togo; United Arab Emirates Arab Emirates made getting electricity easier by eliminating all costs for commercial and industrial connections of up to 150 kVA. 18 DOING BUSINESS 2019
TABLE 1A.1 Who reduced regulatory complexity and cost or strengthened legal institutions in 2017/18—and what did they do?
Feature Economies Some highlights
Making it easier to register property
Increased reliability of Croatia; Djibouti; Pakistan; Sri Lanka; Togo Croatia became fully digitized, increasing the efficiency and transparency of infrastructure services provided by the Land Registry and Cadaster. Sri Lanka worked toward implementing a fully digital Land Registry and Survey Department by rolling Increased transparency of out a geographic information system and creating a Single Window Counter information for the issuance of certificates.
Reduced taxes or fees Azerbaijan; Croatia; Eswatini; Gabon; Indonesia; Gabon and Israel upgraded their official websites to include relevant Israel; Mauritius; Pakistan; Papua New Guinea; information to the public at large regarding land registry services. Pakistan and Reduced time for registering Rwanda; Togo; Tunisia; United Arab Emirates; West Bank and Gaza began publishing online official statistics tracking the property West Bank and Gaza number of transactions at the immovable property registration agency. Increased administrative efficiency Chad; Congo, Dem. Rep.; Congo, Rep.; Djibouti; Congo, Dem. Rep. reduced the cost of securing land and property titles. Guinea
Guinea; Togo reduced the fees to transfer property from 2% to 1.2% of the property value.
China; Djibouti; France; Kenya; Malawi; Malaysia; Malawi made property transfer faster by decentralizing the consent to transfer Morocco; Sri Lanka; Togo; West Bank and Gaza property to local government authorities.
China; Djibouti; Indonesia; Israel; Kenya; Morocco; Niger improved communication between the taxation department and the
Niger; Pakistan; Senegal; Sri Lanka; Togo registration department by merging procedures, making reviewing and
approving property transfers significantly faster. Senegal further streamlined
the interactions between different departments at the Property Registry
(Conservation Foncière).
Strengthening legal rights of borrowers and lenders
Created a unified and/or Azerbaijan; Belgium; Kenya; Nicaragua; United United Arab Emirates established a modern and unified collateral registry.
modern collateral registry for Arab Emirates
movable property
Introduced a functional and Azerbaijan; Kenya Kenya strengthened access to credit by implementing a functional secured secured transactions system transactions system. The new law regulates functional equivalents to loans secured with movable property, such as financial leases and fiduciary transfer of title.
Allowed for general Djibouti Djibouti allowed the general description of debts and obligations.
description of assets that can
be used as collateral
Expanded range of movable Azerbaijan; Belgium, Djibouti; Egypt, Arab. Rep.; Egypt, Arab Rep. introduced a new law that broadens the scope of assets which assets that can be used Turkey; United Arab Emirates can be used as collateral to secure a loan. as collateral
Granted absolute priority to Afghanistan; Belgium; Djibouti; Egypt, Arab. Rep.; Afghanistan introduced a new law that grants secured creditors absolute priority
secured creditors or allowed India; Sudan; Turkey; United Arab Emirates over other claims within insolvency proceedings.
out-of-court enforcement
Granted exemptions to Azerbaijan; Rwanda; Sudan Rwanda adopted a new law on insolvency that contemplates protections for secured creditors from secured creditors during an automatic stay in reorganization proceedings. automatic stay in insolvency proceedings
Improving the sharing of credit information
Established a new credit Azerbaijan; Benin; Haiti; Ireland; San Marino San Marino improved access to credit information by launching a new bureau or registry credit registry. Madagascar improved access to credit information by adopting a law that creates Improved regulatory Antigua and Barbuda; Bahamas, The; Grenada; a new credit information system. framework for credit Madagascar reporting In Indonesia, one public utility began submitting positive and negative information on consumer accounts to the credit bureau. Expanded scope of Brazil; Côte d’Ivoire; Indonesia; Jamaica; Jordan; information collected and Turkey In Brunei Darussalam, the credit registry began offering credit scores to banks and reported by credit bureau other financial institutions to better inform their lending decisions. or registry Qatar adopted the Consumer Credit Act 2016 guaranteeing borrowers’ right to Introduced bureau or registry Brunei Darussalam; Zimbabwe inspect their own data. credit scores as a value- Zimbabwe expanded the number of borrowers listed by its credit registry with added service information on their borrowing history from the past five years to more than 5% of the adult population. Guaranteed by law borrowers’ Mauritania; Qatar right to inspect data
Expanded borrower coverage Côte d’Ivoire; Zimbabwe by credit bureau or registry OVERVIEW 19
TABLE 1A.1 Who reduced regulatory complexity and cost or strengthened legal institutions in 2017/18—and what did they do?
Feature Economies Some highlights
Strengthening minority investor protections
Expanded shareholders’ role Afghanistan; Armenia; Azerbaijan; Bahrain; China; The Philippines issued new rules for companies listed on its stock exchange. in company management Cyprus; Djibouti; Dominican Republic; Egypt, Arab Shareholders can now approve the appointment and dismissal of the auditor Rep.; Jordan; Kenya; Kuwait; Kyrgyz Republic; and companies must establish an audit committee composed exclusively Lithuania; Mauritius; Papua New Guinea; of board members. Philippines; Saudi Arabia; Sudan; Taiwan, China; Tunisia; Uzbekistan
Increased disclosure Afghanistan; Armenia; Bahrain; Cyprus; Djibouti; In Tunisia, an amendment to capital market rules requires that companies promptly make public information on interested party transactions and conflicts of interest. requirements for related-party Kenya; Kuwait; Tunisia; Ukraine
transactions
Enhanced access to Afghanistan; Bahrain; China; Djibouti; Jordan; Djibouti introduced major changes to its Code of Commerce. Among the changes, information in shareholder Sudan any information relevant to the subject matter of the claim must now be made actions available to shareholders when they bring a lawsuit.
Increased director liability Djibouti; Kenya; Saudi Arabia Kenya enacted the Companies Amendment Act 2017, which holds directors liable for transactions with interested parties valued at 10% or more of a company’s assets and that cause damages to the company. Directors involved in prejudicial transactions are now required to pay damages, disgorge profits and may be disqualified from holding similar office for up to five years.
Making it easier to pay taxes
Introduced or enhanced Azerbaijan; Bahamas, The; Bhutan; China; Côte The Bahamas implemented an online system for filing and payment of value added tax. electronic systems d’Ivoire; Cyprus; Finland; Iran, Islamic Rep.; Jordan; Kenya; Mauritius; Panama; Sri Lanka; Thailand; Togo; Turkey
Reduced profit tax rate, Ecuador; France; Georgia; Hungary; India; Russian Ecuador introduced a Tax Incentive Law in 2017 allowing businesses to deduct an allowed for more tax- deductible expenses and Federation; Togo additional 100% on amounts paid to cover private medical insurance or prepaid made changes to tax depreciation rules health care for its employees.
Reduced labor taxes and China (Beijing); Cyprus; Finland; France; Hungary; Vietnam reduced the employer’s contribution to the labor fund from 1% to 0.5%. mandatory contributions, India; Uzbekistan; Vietnam or taxes other than profit and labor
Introduced new or Georgia; India India introduced the Maharashtra Goods and Services Tax Act 2017 and the Delhi significantly revised tax law Goods and Services Tax Act 2017, which unified all sales taxes into one new tax or tax code called the Goods and Services Tax (GST).
Simplified tax compliance Afghanistan; Armenia; Azerbaijan; China; Georgia; Armenia improved the quality of the local accounting software (Arm accounting) processes or decreased number of tax filings India; Kenya; Kosovo; Lithuania; Vietnam for corporate income tax and labor taxes in 2017 by incorporating a wider range of or payments tax calculations. This allowed for the integration of the local accounting software
with the tax authority’s secure data transmission and storage system.
Merged or eliminated taxes China; Cyprus; Ecuador; India; Kenya; Lithuania; Cyprus abolished the immovable property tax and did not extend the levy of the Special
Tunisia; Vietnam Contribution for Employees, Pensioners and Self-Employed individuals in 2017.
Improved VAT refund process Egypt, Arab Rep.; Iran, Islamic Rep.; Kosovo; Mauritius introduced an expedited processing system for the repayment of value Mauritius; Mozambique added tax refunds and upgraded its online platform to allow for the online submission of invoices and amended corporate tax returns.
Improved tax audit processes Afghanistan; Iran, Islamic Rep.; Kosovo; Mauritius In 2017 Afghanistan introduced a new tax administration and law manual
and correction of corporate with clear rules and guidelines on tax audit and automated the submission
income tax processes of tax returns. 20 DOING BUSINESS 2019
TABLE 1A.1 Who reduced regulatory complexity and cost or strengthened legal institutions in 2017/18—and what did they do?
Feature Economies Some highlights
Making it easier to trade across borders
Introduced or improved Angola; Azerbaijan; China; Congo, Dem. Kazakhstan made trading across borders easier by introducing an electronic electronic submission and Rep.; India; Iran, Islamic Rep.; Kazakhstan; customs declaration system, ASTANA-1 IS, and reducing customs administrative processing of documents for Kosovo; Lesotho; Lithuania; Malaysia; Morocco; fees. Uganda fully implemented the Centralized Document Processing Centre, an exports Mozambique; Nigeria; Russian Federation; electronic processing platform that centralizes all documentary checks. Traders in Rwanda; Saudi Arabia; Thailand; Turkey; Uganda; Uganda also began using the Uganda Electronic Single Window, which allows for Introduced or improved Uzbekistan electronic submission of documents as well as for the exchange of information electronic submission and between trade agencies. processing of documents for Angola; Azerbaijan; Bahrain; Brazil; China; imports Congo, Dem. Rep.; Ghana; India; Iran, Islamic Lesotho made importing faster by implementing the Automated System for Rep.; Lesotho; Malaysia; Morocco; Mozambique; Customs Data (ASYCUDA), reducing documentary compliance time for imports by Strengthened border Nigeria; Paraguay; Russian Federation; Saudi two hours. In January 2017, Paraguay introduced the legal validity of the electronic infrastructure for exports Arabia; Turkey; Uganda signature for trade operations.
Strengthened border China; El Salvador; India; Malaysia; Morocco; El Salvador made exporting easier by introducing an intermediate customs post in infrastructure for imports Rwanda; Uganda Santa Ana, reducing congestion at the Anguiatú border crossing. Rwanda reduced border compliance time by having staff from the Rwanda Revenue Authority and Enhanced customs Bahrain; China; India; Malaysia; Morocco; the Tanzania Revenue Authority at the Rusomo one-stop border post, the result of administration and Mozambique; Nigeria; Rwanda; Saudi Arabia; the implementation of the Single Customs Territory. inspections for exports and Uganda imports Malaysia strengthened infrastructure at Port Klang by opening a second gate with Algeria; Azerbaijan; China; Ghana; Guinea; India; additional scanners, upgrading the management system, expanding two terminals Iran, Islamic Rep.; Kazakhstan; Kosovo; Kyrgyz and decreasing the cut-off time. Republic; Lao PDR; Malaysia; Mauritius; Nigeria; Russian Federation; Rwanda; Tajikistan; Turkey; Mauritius made exporting easier by introducing a risk-based management system Ukraine which reduced border compliance time by 14 hours. Ukraine made trading across borders easier by eliminating the verification requirement on auto-parts. Kosovo also introduced simplified controls at the border with Albania, reducing the number of physical examinations during customs clearance.
Making it easier to enforce contracts
Introduced significant Albania; Armenia; Djibouti; Kyrgyz Republic; Kyrgyz Republic, Slovenia, Sri Lanka and Ukraine amended the civil procedure rules to introduce a pre-trial conference as part of the case management techniques changes to the applicable civil Malawi; Mongolia; Niger; Nigeria (Lagos); used in court. Albania, Armenia, Niger, Nigeria (Lagos) and Ukraine issued new rules of procedure for small claims. procedure or enforcement Rwanda; São Tomé and Príncipe; Saudi Arabia;
rules Slovenia; Sri Lanka; Ukraine
Expanded court automation Canada; Georgia; Jordan; Kazakhstan; Canada, Jordan and Puerto Rico (U.S.) implemented a platform to pay fees electronically. Georgia, Madagascar and Poland introduced random and automatic by introducing electronic Madagascar; Poland; Puerto Rico (U.S.); Slovak assignment of cases to judges throughout the courts. Slovak Republic implemented electronic service of process. Kazakhstan, Turkey, Vietnam and Zimbabwe made payment, electronic service Republic; Turkey; Vietnam; Zambia; Zimbabwe decisions rendered in commercial cases publicly available.
of process, automatic
assignment of cases to judges
or by publishing judgments
Introduced or expanded the Denmark; Kazakhstan; Madagascar; Namibia; Denmark, Madagascar and Puerto Rico (U.S.) introduced an electronic case electronic case management Puerto Rico (U.S.) management system. Kazakhstan and Namibia introduced the possibility of system generating performance measurement reports.
Introduced electronic filing Canada; Chile; Denmark; Puerto Rico (U.S.); Saudi Canada, Chile, Denmark, Puerto Rico (U.S.) and Saudi Arabia introduced an
Arabia electronic filing system for commercial cases, allowing attorneys to submit the
initial summons online.
Introduced or expanded Djibouti; Ethiopia Djibouti and Ethiopia introduced dedicated benches to resolve commercial disputes.
specialized commercial court
Expanded the alternative Benin; Burkina Faso; Cameroon; Central African Djibouti, Ireland and Kyrgyz Republic adopted laws that regulate all aspects of dispute resolution framework Republic; Chad; Comoros; Congo, Dem. Rep.; mediation as an alternative dispute resolution mechanism. Sudan recognized Congo, Rep.; Côte d’Ivoire; Djibouti; Equatorial voluntary conciliation and mediation as ways of resolving commercial disputes. Guinea; Gabon; Guinea; Guinea-Bissau; Ireland; Turkey introduced financial incentives for mediation. Kyrgyz Republic; Mali; Niger; Senegal; Singapore; Sudan; Togo; Turkey OVERVIEW 21
TABLE 1A.1 Who reduced regulatory complexity and cost or strengthened legal institutions in 2017/18—and what did they do?
Feature Economies Some highlights
Making it easier to resolve insolvency
Improved the likelihood of Afghanistan; Djibouti; Egypt, Arab. Rep.; Kenya; Morocco established the possibility for the debtor to receive new financing after successful reorganization Morocco; Pakistan; Rwanda; Turkey the commencement of insolvency proceedings and introduced corresponding priority rules.
Introduced a new Afghanistan; Egypt, Arab. Rep.; Malaysia; Pakistan Pakistan introduced the option of reorganization for commercial entities as an restructuring procedure alternative to previously available option of liquidation.
Strengthened creditors’ rights Afghanistan; Djibouti; Kenya; Kyrgyz Republic; Kyrgyz Republic granted an individual creditor the right to access information about Morocco; Rwanda; Sudan; Turkey the debtor’s business and financial affairs.
Improved provisions on Afghanistan; Azerbaijan; Kenya; Kyrgyz Republic; Kenya allowed for the continuation of contracts supplying essential goods and treatment of contracts during insolvency Pakistan; Sudan services to the debtor, giving the administrator the power to continue or disclaim
contracts of the debtor.
Streamlined insolvency Belgium; Burundi Belgium unified its insolvency legal framework and streamlined provisions related procedures to liquidation and reorganization procedures.
Changing labor legislation
Altered hiring rules and Benin; Nepal Benin increased the maximum length of fixed-term contracts. Nepal allowed fixed- probationary period term contracts for permanent tasks and reduced probationary periods.
Amended regulation of Brazil; Canada; Haiti; India (Mumbai); Israel; India (Mumbai) eliminated restrictions on weekly holiday work and introduced a working hours Lithuania; Nepal; Norway; South Sudan 100% wage premium for work on the weekly rest day.
Changed redundancy rules Azerbaijan; Brazil; Costa Rica; France; Lithuania; France increased severance payments. Lithuania decreased the notice period and cost Nepal; South Sudan and severance payments in case of redundancy. Nepal eliminated the third-party approval requirement in case of redundancy. Reformed legislation regulating worker protection Bulgaria; Canada; Costa Rica; Israel; Luxembourg; Canada introduced two days of paid sick leave. Israel, Luxembourg, Nepal and and social benefits Malaysia; Mali; Mozambique; Nepal; South Sudan; South Sudan increased the duration of paid maternity leave. United States (New York)
Note: Reforms affecting the labor market regulation indicators are included here but do not affect the ranking on the ease of doing business.
About Doing Business
Doing Business measures aspects of Doing Business is founded on the principle that economic activity benefits business regulation affecting small and from clear and coherent rules: rules that set out strong property rights, medium-size domestic firms defined facilitate the resolution of disputes and provide contractual partners with based on standardized case scenarios protections against arbitrariness and abuse. Such rules are much more and located in the largest business city effective in promoting growth and development when they are efficient, of 190 economies. In addition, for 11 transparent and accessible to those for whom they are intended. The economies a second city is covered. strength and inclusivity of the rules also have a crucial bearing on how societies distribute the benefits and finance the costs of development Doing Business covers 11 areas of strategies and policies. business regulation. Ten of these areas—starting a business, dealing Good rules create an environment where environment affecting domestic firms. It with construction permits, getting new entrants with drive and innova- provides quantitative indicators on regu- electricity, registering property, getting tive ideas can get started in business lation for starting a business, dealing with credit, protecting minority investors, and where productive firms can invest, construction permits, getting electricity, paying taxes, trading across borders, expand and create new jobs. The role of registering property, getting credit, enforcing contracts and resolving government policy in the daily operations protecting minority investors, paying insolvency—are included in the ease of small and medium-size domestic firms taxes, trading across borders, enforcing of doing business score and ease of is a central focus of the Doing Business contracts and resolving insolvency doing business ranking. Doing Business data. The objective is to encourage regu- (table 2.1). Doing Business also measures also measures features of labor market lation that is efficient, transparent and features of labor market regulation which regulation, which is not included in easy to implement so that businesses are reported as a separate section and these two measures. can thrive and promote economic and not included in the ranking. social progress. Doing Business data focus Doing Business relies on four main on the 11 areas of regulation affecting How the indicators are selected sources of information: the relevant small and medium-size domestic firms in laws and regulations, Doing Business the largest business city of an economy. The design of the Doing Business respondents, the governments of the The project uses standardized case indicators has been informed by theo- economies covered and World Bank studies to provide objective, quantitative retical insights gleaned from extensive Group regional staff. measures that can be compared across research and the literature on the role of 190 economies. institutions in enabling economic devel- Over the past 16 years more than opment.1 In addition, the background 43,800 professionals in 190 economies FACTORS DOING BUSINESS papers developing the methodology for have assisted in providing the data that MEASURES each of the Doing Business indicator sets inform the Doing Business indicators. have established the importance of the Doing Business captures several impor- rules and regulations that Doing Business Doing Business data are widely tant dimensions of the regulatory focuses on for such economic outcomes used by governments, researchers, as trade volumes, foreign direct invest- international organizations and think ment (FDI), market capitalization in tanks to guide policies, conduct research and develop new indexes.
There are no methodological changes in Doing Business 2019 data. ABOUT DOING BUSINESS 23
TABLE 2.1What Doing Business measures—11 areas of business regulation doing business score aids in assessing the absolute level of regulatory perfor- Indicator set What is measured mance and how it improves over time. Starting a business The individual indicator scores show the Dealing with construction permits Procedures, time, cost and paid-in minimum capital to start a limited distance of each economy to the best liability company for men and women regulatory performance observed in Getting electricity each of the indicators across all econo- Registering property Procedures, time and cost to complete all formalities to build a mies in the Doing Business sample since warehouse and the quality control and safety mechanisms in the 2005 or the third year in which data construction permitting system were collected for the indicator. The best regulatory performance is set at Procedures, time and cost to get connected to the electrical grid, the the highest possible value for indicators reliability of the electricity supply and the transparency of tariffs calculated as scores, such as the strength of legal rights index or the quality of land Procedures, time and cost to transfer a property and the quality of administration index. This underscores the land administration system for men and women the gap between a particular economy’s performance and the best regulatory Getting credit Movable collateral laws and credit information systems performance at any point in time and is Protecting minority investors used to assess the absolute change in Minority shareholders’ rights in related-party transactions and in the economy’s regulatory environment corporate governance over time as measured by Doing Business (see the chapter on the ease of doing Paying taxes Payments, time and total tax and contribution rate for a firm to business score and ease of doing busi- Trading across borders comply with all tax regulations as well as postfiling processes ness ranking). The ranking on the ease Enforcing contracts of doing business complements the ease Resolving insolvency Time and cost to export the product of comparative advantage and of doing business score by providing Labor market regulation import auto parts information about an economy’s perfor- mance in business regulation relative to Time and cost to resolve a commercial dispute and the quality of the performance of other economies as judicial processes for men and women measured by Doing Business.
Time, cost, outcome and recovery rate for a commercial insolvency Doing Business uses a simple averaging and the strength of the legal framework for insolvency approach for weighting component indicators, calculating rankings and Flexibility in employment regulation and aspects of job quality determining the ease of doing business score.4 Each topic covered by Doing stock exchanges and private credit as compliance costs for firms low—such as Business relates to a different aspect a percentage of GDP.2 by easing the burden of business start- of the business regulatory environ- up formalities with a one-stop shop or ment. The scores and rankings of each The choice of the 11 sets of Doing through a single online portal. Finally, economy vary considerably across Business indicators has also been the scores reward economies that apply topics, indicating that a strong perfor- guided by economic research and firm- a risk-based approach to regulation as a mance by an economy in one area of level data, specifically data from the way to address social and environmental regulation can coexist with weak perfor- World Bank Enterprise Surveys.3 These concerns—such as by imposing a mance in another (figure 2.1). One way surveys provide data highlighting the greater regulatory burden on activities to assess the variability of an economy’s main obstacles to business activity as that pose a high risk to the population regulatory performance is to look at its reported by entrepreneurs from more and a lesser one on lower-risk activi- scores across topics (see the country than 136,880 companies in 139 econo- ties. Thus, the economies that rank tables). Qatar, for example, has an overall mies. Access to finance and access to highest on the ease of doing business ease of doing business score of 65.89, electricity, for example, are among the are not those where there is no regula- meaning that it is about two-thirds factors identified by the surveys as tion, but those where governments have of the way from the worst to the best important to businesses—inspiring the managed to create rules that facilitate performance. It scores highly at 99.44 design of the Doing Business indicators interactions in the marketplace without on paying taxes, 87.67 on starting a on getting credit and getting electricity. needlessly hindering the development of the private sector. Some Doing Business indicators give a higher score for more regulation and The ease of doing business better-functioning institutions (such score and ease of doing as courts or credit bureaus). Higher business ranking scores are given for stricter disclosure requirements for related-party trans- To provide different perspectives on actions, for example, in the area of the data, Doing Business presents data protecting minority investors. Higher both for individual indicators and for scores are also given for a simplified two aggregate measures: the ease of way of applying regulation that keeps doing business score and the ease of doing business ranking. The ease of 24 DOING BUSINESS 2019
FIGURE 2.1 An economy’s regulatory environment may be more business-friendly in some areas than in others
Score (0100)
Average of the three highest scores
Average of all topic scores
Average of the three lowest scores
0 New Zealand Denmark
Korea, Rep. Norway
United Kingdom United Arab Emirates
Malaysia Finland Latvia Iceland Ireland
Azerbaijan Thailand Rwanda
Russian Federation Poland
Czech Republic Belarus Japan Armenia Turkey Belgium
Moldova Israel Italy
Hungary Brunei Darussalam
Cyprus Bulgaria
Kenya Albania Colombia Costa Rica Ukraine
India Panama Bhutan
Qatar El Salvador
Zambia Bosnia and Herzegovina
Tonga St. Lucia
Kuwait Djibouti
Fiji Dominica Trinidad and Tobago Namibia
Brazil Ghana Solomon Islands Eswatini Argentina Honduras Ecuador
Belize Uganda Barbados Cabo Verde
Palau
Togo Maldives Senegal
Niger Mali Grenada Gambia, The Burkina Faso Benin Zimbabwe Algeria Ethiopia Madagascar Sierra Leone Suriname Afghanistan Gabon Myanmar Angola Guinea-Bissau Equatorial Guinea Syrian Arab Republic Chad South Sudan Yemen, Rep. Eritrea
Note: The scores reflected are those for the 10 Doing Business topics included in this year’s aggregate ease of doing business score. The figure is illustrative only; it does not include all 190 economies covered by this year’s report. See the country tables for the scores for each Doing Business topic for all economies.
business and 83.27 on registering prop- not, for example, capture aspects of business or protecting minority inves- erty. At the same time, it has a score of macroeconomic stability, development tors. Given that Doing Business measures 28.33 for protecting minority investors, of the financial system, market size, the only a few features of each area that 38.12 for resolving insolvency and 40 incidence of bribery and corruption or it covers, business regulatory reforms for getting credit. the quality of the labor force. should not focus only on these narrow areas and should be evaluated within FACTORS DOING BUSINESS The focus is deliberately narrow even a broader perspective. DOES NOT MEASURE within the relatively small set of indi- cators included in Doing Business. The Doing Business does not attempt to quan- Many important policy areas are not time and cost required for the logistical tify all costs and benefits of a particular covered by Doing Business; even within process of exporting and importing law or regulation to society as a whole. the areas it covers its scope is narrow goods is captured in the trading across The paying taxes indicators measure the (table 2.2). Doing Business does not borders indicators, for example, but they total tax and contribution rate, which, in measure the full range of factors, policies do not measure the cost of tariffs or of isolation, is a cost to businesses. However, and institutions that affect the quality international transport. Doing Business the indicators do not measure—nor are of an economy’s business environment provides a narrow perspective on the they intended to measure—the benefits or its national competitiveness. It does infrastructure challenges that firms face, of the social and economic programs particularly in the developing world, funded with tax revenues. Measuring the TABLE 2.2 Examples of areas not through these indicators. It does not quality and efficiency of business regu- covered by Doing Business address the extent to which inadequate lation provides only one input into the roads, rail, ports and communications debate on the regulatory burden associ- Macroeconomic stability may add to firms’ costs and undermine ated with achieving regulatory objectives, Development of the financial system competitiveness (except to the extent which can differ across economies. Doing Quality of the labor force that the trading across borders indica- Business provides a starting point for this Incidence of bribery and corruption tors indirectly measure the quality of discussion and should be used in conjunc- Market size ports and border connections). Similar to tion with additional data sources. Other Lack of security the indicators on trading across borders, World Bank Group databases that provide all aspects of commercial legislation comprehensive data related to some are not covered by those on starting a areas of Doing Business include: Women, ABOUT DOING BUSINESS 25
Business and the Law, which measures economy. The reality is that business regu- encouraged to venture into business legal restrictions on women’s economic lations and their enforcement may differ when potential losses are limited to opportunities in 189 economies; the within a country, particularly in federal their capital participation. Logistic Performance Index, which states and large economies. But gath- benchmarks the performance of trade ering data for every relevant jurisdiction Another assumption underlying the logistics in 160 economies; the World in each of the 190 economies covered by Doing Business indicators is that entre- Governance Indicators, which provides Doing Business is infeasible. Nevertheless, preneurs have knowledge of and comply data on different dimensions of gover- where policy makers are interested in with applicable regulations. In practice, nance in 214 economies; and Country generating data at the local level, beyond entrepreneurs may not be aware of what Policy and Institutional Assessments, the largest business city, and learning needs to be done or how to comply with which measure the quality of policies and from local good practices, Doing Business regulations and may lose considerable institutions in International Development has complemented its global indicators time trying to find out. Alternatively, they Association (IDA) economies.5 with subnational studies (box 2.1). Also, may intentionally avoid compliance—by coverage was extended to the second not registering for social security, for ADVANTAGES AND largest business city in economies with example. Firms may opt for bribery and LIMITATIONS OF THE a population of more than 100 million other informal arrangements intended METHODOLOGY (as of 2013) in Doing Business 2015. to bypass the rules where regulation is particularly onerous—an aspect that The Doing Business methodology is Doing Business recognizes the limi- helps explain differences between the designed to be an easily replicable way tations of the standardized case de jure data provided by Doing Business to benchmark specific characteristics scenarios and assumptions. But while and the de facto insights offered by of business regulation—how they are such assumptions come at the expense the World Bank Enterprise Surveys.6 implemented by governments and expe- of generality, they also help to ensure Levels of informality tend to be higher in rienced by private firms on the ground. the comparability of data. Some Doing economies with particularly burdensome Its advantages and limitations should Business topics are complex, and so it is regulation. Compared with their formal be understood when using the data important that the standardized cases sector counterparts, firms in the informal (table 2.3). are defined carefully. For example, the sector typically grow more slowly, have standardized case scenario usually poorer access to credit and employ fewer Ensuring comparability of the data across involves a limited liability company workers—and these workers remain a global set of economies is a central or its legal equivalent. There are two outside the protections of labor law consideration for the Doing Business reasons for this assumption. First, and, more generally, other legal protec- indicators, which are developed using private limited liability companies are tions embedded in the law.7 Firms in the standardized case scenarios with specific the most prevalent business form (for informal sector are also less likely to pay assumptions. One such assumption is firms with more than one owner) in taxes. Doing Business measures one set the location of a standardized business— many economies around the world. of factors that help explain the occur- the subject of the Doing Business case Second, this choice reflects the focus of rence of informality and provides policy study—in the largest business city of the Doing Business on expanding opportuni- makers with insights into potential ties for entrepreneurship: investors are areas of regulatory reform.
TABLE 2.3 Advantages and limitations of the Doing Business methodology
Feature Advantages Limitations
Use of standardized case scenarios Makes data comparable across economies and Reduces scope of data; only regulatory reforms in areas methodology transparent measured can be systematically tracked
Focus on largest business citya Makes data collection manageable (cost-effective) and data Reduces representativeness of data for an economy if there are
comparable significant differences across locations
Focus on domestic and formal Keeps attention on formal sector—where regulations are Unable to reflect reality for informal sector—important where private sector relevant and firms are most productive that is large—or for foreign firms facing a different set of constraints
Reliance on expert respondents Ensures that data reflect knowledge of those with most Indicators less able to capture variation in experiences among experience in conducting types of transactions measured entrepreneurs
Focus on the law Makes indicators “actionable”—because the law is what Where systematic compliance with the law is lacking, regulatory
policy makers can change changes will not achieve full results desired
a. In economies with a population of more than 100 million as of 2013, Doing Business covers business regulation in both the largest and second largest business city. 26 DOING BUSINESS 2019
BOX 2.1Subnational Doing Business indicators: the European Union series Doing Business in the European Union is a series of subnational reports being produced by the World Bank Group at the request of and funded by the European Commission’s Directorate-General for Regional and Urban Policy (DG REGIO). A first edi- tion, covering 22 cities in Bulgaria, Hungary and Romania, was released in 2017. This year, 25 more cities in Croatia, the Czech Republic, Portugal and the Slovak Republic were benchmarked (see map). The next study in the subnational series will cover 24 cities in Greece, Ireland and Italy. The ambition is to continue this series until all member states with at least 4 million inhabitants have been covered. The focus of the series is on indicator sets that measure the complexity and cost of regulatory processes as well as the strength of legal institutions, affecting five stages in the life of a small to medium-size domestic firm: starting a busi- ness, dealing with construction permits, getting electricity, registering property and enforcing contracts through a local court. Because many regulations and administrative measures are implemented or determined by local authorities, subnational Doing Business studies give a nuanced and comprehensive representation of the business regulatory system and the efficacy of the bureaucracy at the local administrative unit level. By providing a factual baseline, along with local examples of good practices, the studies promote peer learning—both within national boundaries and beyond—and convergence among locations toward regula- tory good practices. The results are revealing. The studies show that there remain substantial differences in the business environment both between and within EU member states. And these differences matter. A study that looked at cities in Italy, Poland, Romania and Spain found that firms located in places with a better business environment have a stronger performance in sales, employment and productivity growth as well as in investments.a Reducing the cost for local firms to do business would enhance their efficiency and competitiveness abroad and encourage investments, which are critical for regional growth. A European Commission report on competitiveness in low-income and low-growth regions also emphasizes the need to improve public administration and make procedures more transparent.b The findings of the studies indicate how reform-minded officials can make tangible improvements by replicating good practices already existing in other cities in their country. For example, by adopting all the good practices found at the subnational level, all four member states benchmarked in 2018 would move substantially closer to the regulatory best performance. The insights from the subnational Doing Business in the European Union series will be relevant for the individual country reports produced for the European Semester (the European Union’s economic and fiscal policy coordination framework) and for the Cohesion Policy (the EU’s main investment policy) and will be closely linked with the European Commission’s “lagging regions” initiative, which studies constraints to growth and investment in the low-income and low-growth regions of the European Union.
Azores Madeira
a. Farole and others 2017. b. European Commission 2017. ABOUT DOING BUSINESS 27
DATA COLLECTION IN approximately two-thirds of the data Extensive consultations with multiple PRACTICE embedded in the Doing Business indica- contributors are conducted by the team tors are based on a reading of the law. to minimize measurement errors for The Doing Business data are based on a In addition to filling out questionnaires, the rest of the data. For some indica- detailed reading of domestic laws, regu- Doing Business respondents submit tors—for example, those on dealing lations and administrative requirements references to the relevant laws, regu- with construction permits, enforcing as well as their implementation in prac- lations and fee schedules. The Doing contracts and resolving insolvency—the tice as experienced by private firms. The Business team collects the texts of time component and part of the cost report covers 190 economies—including the relevant laws and regulations and component (where fee schedules are some of the smallest and poorest checks the questionnaire responses lacking) are based on actual practice economies, for which little or no data are for accuracy. The team will examine rather than the law on the books. This available from other sources. The data the civil procedure code, for example, introduces a degree of judgment by are collected through several rounds of to check the maximum number of respondents on what actual practice communication with expert respondents adjournments in a commercial court looks like. When respondents disagree, (both private sector practitioners and dispute, and read the insolvency code the time indicators reported by Doing government officials), through responses to identify if the debtor can initiate Business represent the median values to questionnaires, conference calls, liquidation or reorganization proceed- of several responses given under the written correspondence and visits by the ings. These and other types of laws assumptions of the standardized case. team. Doing Business relies on four main are available on the Doing Business law sources of information: the relevant laws library website.8 Since the data collec- Doing Business respondents and regulations, Doing Business respon- tion process involves an annual update dents, the governments of the economies of an established database, having a More than 43,800 professionals in 190 covered and the World Bank Group very large sample of respondents is economies have assisted in providing regional staff (figure 2.2). For a detailed not strictly necessary. In principle, the the data that inform the Doing Business explanation of the Doing Business meth- role of the contributors is largely advi- indicators over the past 16 years.9 This odology, see the data notes at http:// sory—helping the Doing Business team year’s report draws on the inputs of more www.doingbusiness.org. to locate and understand the laws and than 13,800 professionals.10 The Doing regulations. There are quickly dimin- Business website shows the number of Relevant laws and regulations ishing returns to an expanded pool of respondents for each economy and each contributors. This notwithstanding, the indicator set. The Doing Business indicators are number of contributors rose by 70% based mostly on laws and regulations: between 2010 and 2018. Selected on the basis of their exper- tise in these areas, respondents are
FIGURE 2.2 How Doing Business collects and verifies the data
Nov. Dec. Jan. Feb. Mar. Apr. May Jun. Jul. Aug. Sept. Oct.
Questionnaire Data collection and analysis Report development launch The Doing Business team distributes The Doing Business team updates the questionnaires and analyzes the Data verification The report is published, the questionnaires and consults relevant laws and regulations along followed by media outreach with internal and external experts. with the information in the The Doing Business team shares and findings dissemination. questionnaires. preliminary information on reforms with World Bank Group regional teams The Doing Business team travels to for their feedback. approximately 30 economies. The Doing Business team analyzes the The Doing Business team engages in data and writes the report. Comments conference calls, video conferences on the report and data are received and in-person meetings with from across the World Bank Group government officials and private through an internal review process. sector practitioners.
Governments and World Bank Group regional teams submit information on regulatory changes that could potentially be included in the global count of regulatory reforms. 28 DOING BUSINESS 2019
Doing Business offers policy makers a benchmarking tool Data adjustments useful in stimulating policy debate. Information on data corrections is professionals who routinely admin- to assess the process of starting a busi- provided in the data notes available at ister or advise on the legal and ness than are individual firms. They also the Doing Business website. A transparent regulatory requirements in the specific have access to current regulations and complaint procedure allows anyone to areas covered by Doing Business. Because practices, while a firm may have faced a challenge the data. From November of the focus on legal and regulatory different set of rules when incorporating 2017 to October 2018 the team received arrangements, most of the respondents years before. The second reason is that and responded to over 150 queries are legal professionals such as lawyers, the Doing Business questionnaires mostly on the data. judges or notaries. In addition, officials gather legal information, which firms of the credit bureau or registry complete are unlikely to be fully familiar with. USES OF THE DOING the credit information questionnaire. For example, few firms will know about BUSINESS DATA Accountants, architects, engineers, all the main legal procedures involved freight forwarders and other profes- in resolving a commercial dispute Doing Business was designed with two sionals answer the questionnaires related through the courts, even if they have main types of users in mind: policy makers to paying taxes, dealing with construc- gone through the process themselves. and researchers. It is a tool that govern- tion permits, trading across borders But a litigation lawyer should have little ments can use to design sound business and getting electricity. Information that difficulty in providing the requested regulatory policies. Nevertheless, the is incorporated into the indicators is information on all the procedures. Doing Business data are limited in scope also provided by certain public officials and should be complemented with other (such as registrars from the company or Governments and World Bank sources of information. Doing Business property registry). Group regional staff focuses on a few specific rules relevant to the specific case studies analyzed. These The Doing Business approach is to work After receiving the completed ques- rules and case studies are chosen to be with legal practitioners or other profes- tionnaires from the Doing Business illustrative of the business regulatory sionals who regularly undertake the respondents, verifying the information environment, but they are not a compre- transactions involved. Following the against the law and conducting follow- hensive description of that environment. standard methodological approach for up inquiries to ensure that all relevant By providing a unique data set that time-and-motion studies, Doing Business information is captured, the Doing enables analysis aimed at better under- breaks down each process or transac- Business team shares the preliminary standing the role of business regulation in tion, such as starting a business or descriptions of regulatory reforms economic development, Doing Business is registering a building, into separate steps with the Country Management Units also an important source of information to ensure a better estimate of time. The (CMUs) of the World Bank Group in for researchers. time estimate for each step is given by different regions. At a later stage, the practitioners with significant and routine team sends the final versions of the Governments and policy makers experience in the transaction. reform descriptions to the World Bank Group’s Board of Executive Directors, Doing Business offers policy makers a There are two main reasons that Doing which then informs the governments benchmarking tool useful in stimulating Business does not survey firms. The of the reforms in their economies. policy debate, both by exposing potential first relates to the frequency with Through this process, government challenges and by identifying good prac- which firms engage in the transactions authorities and World Bank Group staff tices and lessons learned. Despite the captured by the indicators, which is working on the economies covered narrow focus of the indicators, the initial generally low. For example, a firm goes by Doing Business can alert the team debate in an economy on the results they through the start-up process once in its about, for example, regulatory reforms highlight typically turns into a deeper existence, while an incorporation lawyer not reported by the respondents or discussion on areas where business regu- may carry out 10 such transactions each additional achievements of regulatory latory reform is needed, including areas month. The incorporation lawyers and reforms. In addition, the team responds well beyond those measured by Doing other experts providing information to formally to the comments of govern- Business. In economies where subnational Doing Business are therefore better able ments or regional staff and provides studies are conducted, the Doing Business explanations of the scoring decisions. indicators go one step further in offering policy makers a tool to identify good practices that can be adopted within their economies (see box 2.1). ABOUT DOING BUSINESS 29
Many Doing Business indicators can be Over the past decade governments have have been informed by Doing Business considered “actionable.” For example, increasingly turned to Doing Business as since 2003.11 governments can set the minimum a repository of actionable, objective data capital requirement for new firms, invest providing unique insights into good prac- Many economies share knowledge on in company and property registries to tices worldwide as they have come to the regulatory reform process related to increase their efficiency, or improve understand the importance of business the areas measured by Doing Business. the efficiency of tax administration by regulation as a driving force of competi- Among the most common venues for adopting the latest technology to facili- tiveness. To ensure the coordination of this knowledge sharing are peer-to-peer tate the preparation, filing and payment efforts across agencies, economies such learning events—workshops where offi- of taxes by the business community. as Colombia, Malaysia and the Russian cials from different governments across And they can undertake court reforms Federation have formed regulatory a region or even across the globe meet to shorten delays in the enforcement reform committees. These committees to discuss the challenges of regulatory of contracts. But some Doing Business use the Doing Business indicators as reform and to share their experiences. indicators capture procedures, time one input to inform their programs for and costs that involve private sector improving the business environment. Researchers participants, such as lawyers, nota- More than 70 other economies have ries, architects, electricians or freight also formed such committees. In East Doing Business data are widely used by forwarders. Governments may have Asia and the Pacific, they include Brunei researchers in academia, think tanks, little influence in the short run over the Darussalam; Indonesia; the Republic international organizations and other fees these professions charge, though of Korea; Myanmar; the Philippines; institutions. Since 2003, thousands of much can be achieved by strengthening Sri Lanka; Taiwan, China; and Thailand. researchers have utilized Doing Business professional licensing regimes and In the Middle East and North Africa: data or its conceptual framework to preventing anticompetitive behavior. Algeria, the Arab Republic of Egypt, analyze the impact of business regula- And governments have no control Israel, Kuwait, Morocco, Qatar, Saudi tion on various economic outcomes. over the geographic location of their Arabia and the United Arab Emirates. This section provides a brief overview economy, a factor that can adversely In South Asia: Afghanistan, Bangladesh, of studies published in the top 100 jour- affect businesses. India and Pakistan. In Europe and Central nals during the last 10 years or recently Asia: Albania, Azerbaijan, Croatia, distributed as a working paper of a well- While many Doing Business indicators Georgia, Kazakhstan, Kosovo, the established institution.12 The papers are actionable, this does not necessarily Kyrgyz Republic, the former Yugoslav cited here are just a few examples of mean that they are all “action-worthy” in Republic of Macedonia, Moldova, research done in the areas measured a particular context. Business regulatory Montenegro, Poland, Tajikistan, Turkey, by Doing Business.13 A comprehensive reforms are only one element of a strategy Ukraine and Uzbekistan. In Sub-Saharan review of the literature is provided in aimed at improving competitiveness Africa: Benin, Burundi, the Comoros, the research chapters of Doing Business and establishing a solid foundation for the Democratic Republic of Congo, 2014 and Doing Business 2015. sustainable economic growth. There are the Republic of Congo, Côte d’Ivoire, many other important goals to pursue— Guinea, Guinea-Bissau, Kenya, Liberia, Regulation of firm entry is one of the such as effective management of public Madagascar, Malawi, Mali, Mauritius, most investigated areas of business finances, adequate attention to educa- Niger, Nigeria, Rwanda, Senegal, Sierra regulation. The results of this body of tion and training, adoption of the latest Leone, Sudan, Tanzania, Togo, Zambia research suggest that excessive regula- technologies to boost economic produc- and Zimbabwe. And in Latin America tion of entry increases the number of tivity and the quality of public services, and the Caribbean: Argentina, Brazil, informal businesses and employment. and appropriate regard for air and water Chile, Costa Rica, the Dominican A natural experimental study in Mexico quality to safeguard public health. Republic, Guatemala, Jamaica, Mexico, found that reforms that simplified busi- Governments must decide what set of Nicaragua, Panama, Peru and St. Lucia. ness registration increased registration priorities best suits their needs. To say Governments have reported more than by 5% and wage employment by 2.2%.14 that governments should work toward 3,500 regulatory reforms, 1,116 of which These reforms also resulted in 14.9% of a sensible set of rules for private sector informal business owners shifting to the activity (as embodied, for example, in the Doing Business indicators) does Thousands of researchers have utilized Doing Business not suggest that doing so should data or its conceptual framework to analyze the impact come at the expense of other worthy of business regulation on various economic outcomes. policy goals. 30 DOING BUSINESS 2019
formal economy.15 In Portugal, reforms environment are positively linked to main drivers behind “missing” corporate reducing the time and cost for company export performance.21 According to a bond markets in many economies.32 formalization increased the number of study, a 1-day increase in transit time business start-ups by 17% and created reduces exports by an average of 7% More borrowers gain access to credit in seven new jobs per 100,000 inhabit- in Sub-Saharan Africa.22 Another study economies with a robust legal system ants per month. These new start-ups found that a 1-day delay in transport time that supports the use of movable assets were more likely to be female-owned, for landlocked economies and for time- as collateral and a well-developed credit were smaller and headed by less experi- sensitive agricultural and manufacturing information sharing system. In a multi- enced and less-educated entrepreneurs products reduce trade by more than 1% economy study, the introduction of compared to others, suggesting that the for each day of delay.23 Delays in customs collateral registries for movable assets reform created a more inclusive environ- clearance also negatively impact a firm’s was shown to increase firms’ access ment for aspiring entrepreneurs.16 ability to export, particularly when goods to finance by approximately 8%.33 are destined for new clients.24 In econo- Creditors’ ability to use movable assets, Efficient and non-distortionary business mies with flexible entry regulations, a 1% vis-à-vis real estate, is shown to increase regulations are crucial for productivity. increase in trade is associated with an the debt capacity of firms.34 An in-depth A study on India, for example, shows increase of more than 0.5% in income per review of global bank flows revealed that inefficient licensing and size capita but has no positive income effects that firms in economies with better restrictions cause a misallocation of in economies with more rigid regulation.25 credit information sharing systems and resources, reducing total factor produc- Research has also shown that potential higher branch penetration evade taxes tivity (TFP) by preventing efficient firms gains for consumers from import compe- to a lesser degree.35 from achieving their optimal scale and tition are reduced in economies with allowing inefficient firms to remain in cumbersome regulation.26 There is also a large body of work inves- the market.17 The study concludes that tigating the distortionary effects of high removing these restrictions would boost Even though Doing Business measures tax rates and cumbersome tax codes TFP by 40-60%. In the European Union aspects of business regulation affecting and procedures. After a tax reform in and Japan, implicit taxes on capital use domestic firms, several studies indi- Brazil, business licensing among retail were shown to reduce the average size of cate that better business regulation is firms rose by 13%.36 Research shows firms by 20%, output by 8.1% and output associated with higher levels of FDI.27 that a 10% reduction in tax complexity per firm by 25.6%.18 A recent study on Also, the impact of FDI on domestic is comparable to a 1% reduction in effec- Côte d’Ivoire, Ethiopia, Ghana and Kenya investment depends on how business- tive corporate tax rates37 and higher tax demonstrates large productivity gains friendly entry regulations are in the rates discourage entry.38 A recent study following the removal of firm-level distor- host economy. A study shows that FDI finds that a lower tax compliance burden tions caused by uneven regulations and can crowd out domestic investment in has a positive impact on the productivity a poor business environment.19 Research economies with costly processes for of small and young firms.39 also shows that raising the efficiency starting a business.28 Another study level of bankruptcy laws in select OECD points out that economies with simpler Labor market regulation—as measured high-income economies to that of the processes for starting a business have by Doing Business—has been shown United States would increase the TFP of higher international market integration to have important implications for the former by about 30% through a rise on average.29 economies. According to one study, in bank loans to large firms.20 graduating from school during a time A well-designed insolvency framework of adverse economic conditions has a In many economies, companies engaged is a vital determinant of debt recovery. persistent, harmful effect on workers’ in international trade struggle with high A reform making bankruptcy laws more subsequent employment opportunities. trade costs arising from transport, logis- efficient in Colombia, for example, The persistence of this negative effect tics and regulations that impede their improved the recovery rate of viable firms is stronger in economies with stricter competitiveness and growth potential. significantly.30 In India the establishment employment protection legislation.40 With the Doing Business indicators on of debt recovery tribunals reduced non- Rigid employment protection legislation trading across borders, several empirical performing loans by 28% and lowered can also have negative distributional studies have assessed how trade costs interest rates on larger loans, suggesting consequences. A study analyzing the affect the export and import perfor- that faster processing of debt recovery labor market regulation literature points mance of economies. A rich body of cases cut the cost of credit.31 A recent out that the impact of labor market regu- empirical research shows that efficient study using Doing Business data showed lation on productivity could be in either infrastructure and a healthy business that insolvency resolution is one of the direction, and the magnitude of the ABOUT DOING BUSINESS 31
impact is modest. The study provides WHAT IS NEXT? sample of 190 economies during the clear evidence that labor market regula- Doing Business 2020 report cycle, when tion equalizes the income of the covered The Doing Business team is developing the indicators will be considered for workers, but youth, women and less- a new indicator set—contracting with inclusion in the Doing Business rankings. skilled workers generally are left outside the government—that benchmarks the this coverage and the benefits.41 efficiency, quality, transparency, account- Doing Business recognizes that the ability and integrity of public procurement comparability of data over time is vital Indexes systems around the world. Public for both researchers and policy makers. procurement refers to the process by The team has not, therefore, made any Doing Business identified 20 different which public authorities purchase goods methodological changes in this year’s data projects or indexes that use Doing or services from firms. Globally, public data. This decision is also supported by Business as one of its sources of data.42 procurement accounts for between 10 the Doing Business External Audit Report Most of these projects or institu- and 25% of GDP on average, with govern- 2018, which can be accessed at http:// tions use indicator level data and not ments cumulatively spending about $9.5 www.doingbusiness.org/. the aggregate ease of doing business trillion in public contracts every year. ranking. The indicator set most widely The government is the biggest buyer on NOTES used is starting a business, followed many national markets and the policy by labor market regulation and paying issues endorsed through public procure- 1. Djankov 2016. taxes. These indexes typically combine ment can be a catalyst for economic 2. These papers are available on the Doing Doing Business data with data from development, innovation, employment other sources to assess an economy and growth. Inefficient public procure- Business website at http://www along a particular aggregate dimension ment, on the other hand, is extremely .doingbusiness.org/methodology. such as competitiveness or innova- costly. It compromises competition, thus 3. For more on the World Bank Enterprise tion. The Heritage Foundation’s Index raising the prices paid by governments Surveys, see the website at http://www of Economic Freedom, for example, for goods and services. Also, given the .enterprisesurveys.org. has used 22 Doing Business indicators magnitude of the resources involved, 4. For getting credit, indicators are weighted to measure the degree of economic the unique purchasing power of govern- proportionally, according to their contribution freedom in the world in four areas, ments, the multitude of stakeholders to the total score, with a weight of 60% including rule of law, government size, and the complexity of processes, public assigned to the strength of legal rights index regulatory efficiency and market open- procurement is particularly vulnerable and 40% to the depth of credit information ness.43 Economies that score better in to fraud and corruption. In the European index. In this way, each point included in these these four areas also tend to have a Union alone, annual losses due to corrup- indexes has the same value independent of high degree of economic freedom. tion in public procurement could equal the component it belongs to. Indicators for approximately 5 billion ($5.7 billion), all other topics are assigned equal weights. Similarly, the World Economic Forum higher than the GDP of more than 30% For more details, see the chapter on the ease uses Doing Business data in its Global of Sub-Saharan African economies.44 of doing business score and ease of doing Competitiveness Index to demonstrate business ranking available at http://www how competitiveness is a global driver Data are collected using a questionnaire .doingbusiness.org. of economic growth. The organization that follows the life cycle of a procure- 5. For more information on these databases, also uses 13 Doing Business indicators in ment contract in the road infrastructure see their websites: Women, Business and the five indexes that measure institutions, sector. The questionnaire was built Law (https://wbl.worldbank.org/); Logistic product market efficiency, labor market to reflect internationally-recognized Performance Index (https://lpi.worldbank. efficiency, financial market development good practices in public procurement, org/); World Governance Indicators (http:// and business dynamism. These publicly peer-reviewed and piloted in 18 econo- info.worldbank.org/governance/wgi/#home); accessible sources expand the general mies in late 2017. The team is in the Country Policy and Institutional Assessments business environment data generated process of collecting data for approxi- (https://datacatalog.worldbank.org/dataset by Doing Business by incorporating it into mately 85 economies with the aim /country-policy-and-institutional the study of other important social and of publishing the results in the Doing -assessment). economic issues across economies and Business website by early 2019 along- 6. Hallward-Driemeier and Pritchett 2015. regions. They prove that, taken individu- side the indicator set’s preliminary 7. Schneider 2005; La Porta and Shleifer 2008. ally, Doing Business indicators remain methodology. Data collection will then 8. For the law library, see the website at http:// a useful starting point for a rich body be scaled-up to the full Doing Business www.doingbusiness.org/law-library. of analysis across different areas and 9. The annual data collection exercise is an dimensions in the research world. update of the database. The Doing Business team and the contributors examine the extent to which the regulatory framework has changed in ways relevant for the features captured by the indicators. The data collection process should therefore be seen as adding each year to an existing stock of knowledge reflected in the previous year’s report, not as creating an entirely new data set. 10. While about 13,800 contributors provided data for this year’s report, many of them completed a questionnaire for more than one Doing Business indicator set. Indeed, the 32 DOING BUSINESS 2019
total number of contributions received for Millennium Challenge Corporation’s Open this year’s report is more than 17,200, which Data Catalog; Oxford University’s International represents a true measure of the inputs Civil Service Effectiveness (InCiSE) Index; received. The average number of contributions PricewaterhouseCoopers’ Paying Taxes per indicator set and economy is more than 2018: In-depth Analysis on Tax Systems seven. For more details, see http://www in 190 Economies Report; TRACE’s Bribery .doingbusiness.org/contributors/doing Risk Matrix; U.S. Chamber of Commerce’s -business. Global Rule of Law and Business Dashboard; 11. These are reforms for which Doing Business University of Gothenburg’s Quality of is aware that information provided by Doing Government (QoG) Standard Dataset; and Business was used in shaping the reform World Economic Forum’s Enabling Trade agenda. Index (ETI), Global Competitiveness Index 12. The journal and institution rankings are from (GCI); Human Capital Index (HCI), Networked Research Papers in Economics (RePEc) and Readiness Index (NRI) and Travel and Tourism cover the last 10 years. They can be accessed Competitiveness Index (TTCI). at https://ideas.repec.org/top/top.journals 43. For more on the Heritage Foundation’s Index .simple10.html and https://ideas.repec.org of Economic Freedom, see the website at /top/top.inst.allbest10.html. http://heritage.org/index. 13. Since 2003, when the Doing Business report 44. European Parliament 2016. was first published, more than 3,400 research articles discussing how regulation in the areas measured by Doing Business influence economic outcomes have been published in peer-reviewed academic journals and 1,360 of these are published in the top 100 journals. Another 9,450 are published as working papers, books, reports, dissertations or research notes. 14. Bruhn 2011. 15. Bruhn 2013. 16. Branstetter and others 2014. 17. Hsieh and Klenow 2009. 18. Guner, Ventura and Xu 2008. 19. Cirera, Fattal Jaef and Maemir 2017. 20. Neira 2017. 21. Portugal-Perez and Wilson 2011. 22. Freund and Rocha 2011. 23. Djankov, Freund and Pham 2010. 24. Martincus, Carballo and Graziano 2015. 25. Freund and Bolaky 2008. 26. Amiti and Khandelwal 2011. 27. Corcoran and Gillanders 2015. 28. Munemo 2014. 29. Norbäck, Persson and Douhan 2014. 30. Giné and Love 2010. 31. Visaria 2009. 32. Becker and Josephson 2016. 33. Love, Martínez Pería and Singh 2016. 34. Calomiris and others 2017. 35. Beck, Lin and Ma 2014. 36. Monteiro and Assunção 2012. 37. Lawless 2013. 38. Belitski, Chowdhury and Desai 2016. 39. Dabla-Norris and others 2017. 40. Kawaguchi and Murao 2014. 41. Betcherman 2015. 42. The projects or indexes using Doing Business as a source of data are the following: Citi and Imperial College London’s Digital Money Index; Cornell University and the World Intellectual Property Organization’s Global Innovation Index (GII); DHL’s Global Connectedness Index (GCI); Fraser Institute’s Economic Freedom of the World (EFW) index; Heritage Foundation’s Index of Economic Freedom (IEF); INSEAD’s Global Talent Competitiveness Index (GTCI); International Institute for Management Development’s World Competitiveness Yearbook; KPMG’s Change Readiness Index (CRI); Legatum Institute’s Legatum Prosperity Index; Starting a Business DOING BUSINESS 2019 and Registering Property This year Doing Business collected data on training provided to business The role of training in facilitating and land registry officers and users in entrepreneurship and property rights 183 economies.
By keeping records of a company’s formal existence and of land Training opportunities at business and ownership rights, business and land registries play a critical role in land registries are only provided in a any economy’s business environment. Registering a new company or limited number of economies. a property right is best done when registry officers are well trained and knowledgeable. A combination of targeted training and effective Only 24% of the economies measured communication to both civil servants and the public can improve the for this case study legally require overall quality of the public goods and services provided by business professional training for business and land registries. registry officers.
For the first time this year Doing Business The systematic training of registry Mandatory training for business collected data on the training and commu- officers is, therefore, vital for a well-func- registry officers is associated with nication of changes provided to both the tioning registry system and the effective higher business registry efficiency officers and the users of business and implementation of government policies while annual training for land registry land registries. Regarding registry officers, to promote entrepreneurship. officers is also associated with higher Doing Business research covered qualifi- land registry efficiency. cation requirements for civil servants, the Relevance of training in mandatory training of officers, the business and land registries Communication of changes at the frequency and duration of training and business and land registries—through how changes in the registries are commu- Well-trained staff are more efficient workshops for registry officers and nicated to them. Data were also collected and less prone to making errors when dissemination campaigns for registry on training for registry users, including assessing transactions or assisting users—is associated with a lower the workshops offered to new business entrepreneurs. Business registrars transaction completion time. owners and the targeted communication typically undertake a series of training of registry changes to the general public. programs and examinations to gain This case study examines how training the qualifications required to perform contributes to business activity by their duties. The Canadian province of improving the quality of services provided Alberta, for example, requires aspiring by business registries (to entrepreneurs) business registrars to complete three and land registries (to property owners). levels of exams to receive the highest accreditation for the Corporate Registry TRAINING REGISTRY Electronic System. To pass these exams, OFFICERS students complete three online courses (costing 365 Canadian dollars—about Business and land registry officers play a $282—each) through which they learn key role in facilitating the delivery of high- how to perform procedures such as quality services to new entrepreneurs. registering limited liability partnerships and amending corporate structures, among others.1 34 DOING BUSINESS 2019
Training registry officers about upcoming changes continuous training for land registry is associated with a positive impact on the business officers be practical, available to all operating environment. who require it and range from univer- sity-level courses for comprehensive Land registrars also play a fundamental provide training to business registry professional training to short-term role in guaranteeing legal certainty to officers. The content of the training is courses for the introduction of new property rights transactions. To perform diverse, varying from technical skills techniques.5 Land registries should their duties local land officers need a (legislative changes, types of entities and provide both formal and in-house range of technical and communication incorporation requirements, IT skills) to training for employees and ensure skills that can be attained through staff soft skills (professional ethics, commu- that staff have adequate time to take training programs.2 Most economies nication skills). In Spain, the Professional advantage of training opportunities.6 regulate the position of land registrar, Association of Registrars offers online Training is essential to convey registry typically through minimum skill or educa- and in-person courses free of charge service standards (procedural times, tion requirements. Of the 183 economies for registry officers. Topics include the for example) so that staff understand included in this case study, 74% require legal forms and corporate structure of a their duties and are equipped to handle that land registrars attain a minimum company and the processes of registering problems when they arise.7 level of education (usually a university or dissolving each type of company, degree in law), 47% require a profes- among others.4 Training should not be limited to sional qualification and 44% mandate managers and supervisors. Land registry a minimum number of years of experi- Slightly more than half of the economies staff that interact with the public on a ence. Only 15% of economies require a that legally mandate training also define daily basis should also be well trained. combination of four criteria—typically a a minimum frequency or duration of Capacity-building training programs— minimum level of education, minimum that training. In China and Romania, for such as that provided for the staff of years of experience, professional example, mandatory training programs Turkey’s land and cadaster agency in qualification and being a civil servant. must be held annually. Registry staff typi- 2018 or the workshop on land records Prospective land registrars in Bulgaria, for cally make decisions on the duration and management in Thailand held in 2017— example, must have a university degree in frequency of training programs. can be important for maintaining the law, a license to practice law, evidence of quality of land registry services.8 moral integrity and professional standing, The Land Administration Guidelines no record of intentional criminal offenses, from the United Nations Economic Although most economies do not legally and the candidate must not be an elected Commission for Europe suggest that require continuous training, one-third member of the Supreme Judicial Council. of economies measured by this case study hold regular training programs on
Continuous training in business FIGURE 3.1 Most economies do not legally require training for business registry officers and land registries Training required Most economies do not have legally binding regulation that mandates training 9% for business registry officers (figure 3.1). Indeed, just 24% of the economies 24% 43% 27% measured for this case study legally 76% require professional training for business registry officers. Such requirements vary 21% significantly among regions—nearly two- thirds (59%) of economies in Europe and Training not required Only minimum time Central Asia have a legal requirement Training required Only minimum frequency for training, but only 11% of economies Minimum time and frequency in the Middle East and North Africa Source: Doing Business database. No minimum time or frequency do.3 Although group classes are the most common form of training, online learning tools are used in about 5% of economies with a legal requirement to STARTING A BUSINESS AND REGISTERING PROPERTY 35
a variety of topics for land registry offi- FIGURE 3.2 Economies with training programs tend to score better than those without cials. Routine training is offered in 45% of OECD high-income economies but Score for starting a business, registering property just 24% of economies in Sub-Saharan (0100) Africa.9 While the topics of these training 100 programs vary, they commonly include administrative processes (offered in 35% 90 of economies with training), property rights (30%), new systems or innova- 80 tions (27%) and customer service and coordination with other agencies such as 70 the cadaster or tax authority (22%). Business and land registry efficiency tends to be higher in economies where 50 Training at the land registry training is offered to registry staff. Training at the business registry No Economies with mandatory training for business registry officers have a score Yes for starting a business that is 6 points higher on average than those without Source: Doing Business database. it (figure 3.2). Furthermore, economies with annual training programs at the land Note: For training at the business registry, this relationship is significant at the 1% level after controlling for income registry have a higher score (by 7 points per capita. For training at the land registry, this relationship is significant at the 5% level after controlling for income on average) for registering property than per capita. economies without it. and East Asia and the Pacific also run Training registry officers about upcoming Communicating changes to pilot tests before implementing new changes is associated with a positive registry officers processes. Pilot testing is used in impact on the business operating envi- less than 20% of economies in Latin ronment. Doing Business data indicate Changes to regulations or processes America and the Caribbean, the Middle that it takes 12 days less on average at business and land registries can be East and North Africa, South Asia and to incorporate a business and 29 days communicated to staff in various ways. Sub-Saharan Africa. less on average to transfer a property in At business registries, officers learn about changes to the business start-up FIGURE 3.3 Workshops are the most common channel for communicating changes process through workshops in 66% of to registry economies; in 39% of economies they are informed via pilot tests. Workshops Share of economies using communication channel and pilot tests are also the most common (%) means of informing staff of changes to regulations or processes at land regis- 70 tries; 56% of economies mainly use workshops for this purpose while 24% 60 use pilot tests (figure 3.3). By using pilot testing, business and land registries can identify and address 40 potential challenges before the full implementation of new processes. Pilot 30 tests are most commonly implemented in registries in Europe and Central 20 Asia, where 55% of business registries and 41% of land registries use pilot 10 testing. A significant share of registries in the OECD high-income economies 0 Pilot tests Dissemination Public broadcast Workshops campaigns
Business registries Land registries
Note: An economy can use multiple channels of communication as listed above. Economies where changes are not communicated (two economies) are excluded from the sample. Workshops refer to the use of presentations for a group of people. Pilot tests refer to the use of small-scale experiments or tests to introduce changes. Dissemination campaigns refer to the use of social media or billboards. Public broadcast refers to using television or radio transmission to convey changes. 36 DOING BUSINESS 2019
economies where registry officers have of EET on business growth such as, Guatemala’s business registry maintains received training compared to economies for example, enhancing entrepreneurs’ a budget explicitly dedicated to training where no training is offered (figure 3.4). access to credit.12 Training programs also system users—the registry has an annual succeeded in teaching new entrepreneurs budget of 70,000 quetzales (about TRAINING REGISTRY USERS managerial skills useful to the opera- $10,000) specifically for training nota- tion of their businesses.13 In addition, ries and lawyers. In recent years the land Registry users also benefit from training. business-support interventions for small registry spent 208,000 quetzales (about As the popularity of entrepreneurial and medium-size enterprises like training $28,000) to provide training to more training programs has risen in recent programs help improve firm performance than 3,000 system users, mainly notaries years governments worldwide have and create jobs.14 However, depending and lawyers. taken steps to develop and expand on the national context and on the audi- such programs. ence receiving the program, the impact Skills training programs are more of training programs can vary widely. An successful when the private sector is Relevance of training for experiment in Bosnia and Herzegovina, involved in curriculum development as entrepreneurs for example, showed that individuals well as providing on-the-job training with an existing business tend to benefit via internships or apprenticeships.17 In 2014 some 230 Entrepreneurship more from training opportunities and Colombia’s Jóvenes en Acción program, for Education and Training (ETT) programs make more investments than individuals example, combines classroom instruc- were identified around the world; without a business.15 tion with on-the-job training at private these include global initiatives like the companies. This model’s short-term International Labor Organization’s Know For more than three decades, the New outcomes—namely a higher probability About Business and Start and Improve Enterprise Incentive Scheme—a program of formal employment and greater earn- Your Business and regional programs like run by Australia’s Department of Jobs ings—were sustained over the long term. Injaz Al-Arab.10 and Small Business—has provided accredited training and mentoring to help Training and information When EET programs target budding individuals start a business. Delivered by opportunities for registry users entrepreneurs, results show significant a network of 21 providers nationally, each increases in self-employment, household year the scheme provides 8,600 people Registries offer training to start-up firms consumption, and income two years after with small business training, income in just over one-half of OECD high- the intervention.11 Over time, evalua- support and rental assistance during their income economies, the highest share tions find positive and significant effects first year in business.16 among the regions measured by Doing Business; registries in South Asia offer
FIGURE 3.4 Starting a business and transferring property tend to take less time in economies where workshops are provided to registry staff
Average time to start a business Average time to transfer property (days) (days) 70 70 60 60 50 50 40 40 30 30 20 20 10 10
0 0 Workshops at the business registry Workshops at the land registry
Used Not used
Note: Both relationships are significant at the 1% level after controlling for income per capita. STARTING A BUSINESS AND REGISTERING PROPERTY 37
the least training to entrepreneurs (figure answers to specific inquiries related to Communication of changes to 3.5). Where training opportunities are procedures. Of the economies included registry users offered to entrepreneurs, these usually in this case study, 57% have a help take the form of group classes, work- desk specifically for property registra- Business and land registries inform shops and seminars. Online courses are tion available to the public. In general, the public of changes—for example, to available in one-third of the economies economies with a publicly-available requirements for registering a company that offer training. help desk tend to have a higher score or selling a property—using various chan- on the quality of land administration nels of communication. In a majority of Training can be offered to anyone index.19 The help desk, which is entirely economies, business registries commu- starting a business but, in some cases, focused on user and customer satis- nicate changes to the business start-up special learning opportunities are faction, improves land registry quality process via a dissemination campaign directed to targeted groups, such as by providing feedback on the types of using social media or physical bill- youth, elderly and woman entrepre- issues raised by customers, which the boards (63%) and public broadcasts on neurs. However, just 17% of economies registry can then address. Since Peru’s television or radio (65%). Training and that provide training implement targeted Superintendencia Nacional de los Registros workshops are a less-common method of training programs. In Niger the Chamber Públicos (SUNARP, the national public conveying such changes (36%). of Commerce and Industry and registry superintendency) established the National Employment Promotion the Citizen Attention Center in 2014, Income level plays a role in determining Agency run an entrepreneurship training the help desk has addressed more than which communication method is used. program tailored specifically to young half a million inquiries. The center’s Business registries in around two-thirds people, including high school students lawyers, registration law specialists, (70%) of low- and middle-income and other youths who did not complete provide guidance free of charge on economies use public broadcasting; formal education.18 registration and general procedures at those in high-income economies rely the land registry. All citizens have access more heavily on web-based methods of Help desks play a critical role in to this service via e-mail, chat and a free dissemination, such as publication on addressing citizens concerns and hotline, Aló SUNARP. Economies that the business registry’s website. inquiries regarding various processes have a help desk at the land registry developed by public agencies. By tend to perform better on the ease of Similarly, when a new initiative is adopted providing access to information help registering property indicator set and by the land registry, or when significant desks act as a strategic educational tool have a better score in the quality of land changes are made to the legislation or a for the public; they allow citizens to have administration index.20 new system is implemented, registries in 46% of economies communicate those
FIGURE 3.5 Most OECD high-income economies provide registry training to entrepreneurs
Share of economies (%) Europe & East Asia & Sub-Saharan Latin America & Middle East & South Asia Central Asia Pacific Africa Caribbean North Africa 0
OECD high income
Training No training
38 DOING BUSINESS 2019
FIGURE 3.6 Starting a business and transferring property tend to be faster when registry changes are introduced through dissemination campaigns
Average time to start a business Average time to transfer property (days) (days)
60 60
50 50
40 40
30 30
20 20
10 10
0 0 Dissemination campaigns at the business registry Dissemination campaigns at the land registry
Used Not used
Note: For the business registry, this relationship is significant at the 1% level after controlling for income per capita. For the land registry, this relationship is significant at the 5% level after controlling for income per capita.
changes to the public through a dissemi- NOTES -records-management-and-information nation campaign; 61% rely most heavily -systems-community-of-learning-exchange#1. on television and radio. This case study was written by Cyriane Coste, Marie 9. The share of economies (as measured by Lily Delion, Fatima Hewaidi, Frédéric Meunier, Albert this case study) that hold regular training When citizens are made aware of the Nogues i Comas, Nadia Novik, Nathalie Reyes, Erick programs for land registry officials is as changes implemented at the business Tjong and Yuriy Valentinovich Avramov. follows: OECD high income (45%); East Asia and land registries, they may be more and the Pacific (40%); South Asia (38%); likely to assert their rights with confi- 1. For more information, see the registries Europe and Central Asia (32%); Middle East dence. Doing Business data show that it training section of the website of the and North Africa (32%); Latin America and takes 13 days less on average to start a Association of Alberta Registry Agents the Caribbean (29%); and Sub-Saharan Africa business and 19 days less on average to (AARA) at http://www.aaratraining.com (24%). transfer a property when a dissemina- /index.aspx?tabid=1. 10. Valerio, Parton and Robb 2014. tion campaign is used to communicate 11. Valerio, Parton and Robb 2014. changes to the public (figure 3.6). 2. Fourie 1998. 12. Valerio, Parton and Robb 2014. 3. The share of economies (as measured by 13. Dana 2001. CONCLUSION 14. Cravo and Piza 2016. this case study) with a legal requirement 15. Bruhn 2011. Training can be important for ensuring for training is as follows: Europe and Central 16. For more information on Australia’s New the quality of business and land regis- Asia (59%); East Asia and the Pacific (28%); Enterprise Incentive Scheme, see the website tries. Data collected for Doing Business OECD high income (27%); Latin America of the Department of Jobs and Small Business 2019 suggest that training initiatives are and the Caribbean (16%); Sub-Saharan Africa at https://www.jobs.gov.au/self-employment beneficial to both registry officers and (16%); South Asia (13%); and Middle East and -new-enterprise-incentive-scheme-neis. entrepreneurs. Access to training for North Africa (11%). 17. Valerio, Parton and Robb 2014. registry officials and the public can be 4. For more information, see the website of the 18. Le Sahel. 2014. “Signature de conventions provided through a variety of channels. Asociación Profesional de Registradores at de financement entre le PRODEC, la CCIAN Workshops, learning programs, help http://www.apregistradores.com/. et l’ANPE: près de 404 millions de FCFA desks, media broadcasts and awareness 5. UNECE 1996. pour soutenir la formation professionnelle et campaigns can improve the efficiency of 6. Williamson 2000. l’insertion économique des jeunes.” January business and land registries and create a 7. FAO 2017. 30. http://news.aniamey.com/h/11947.html. well-informed public. 8. For more information on the World Bank’s Land 19. This relationship is significant at the 1% level Registration and Cadastre Modernization Project after controlling for income per capita. in Turkey, see http://documentsworldbank.org 20. This relationship is significant at the 1% level /curated/en/774231526581694132/pdf after controlling for income per capita. /Disclosable-Version-of-the-ISR-Turkey-Land -Registration-and-Cadastre-Modernization -Project-P106284-Sequence-No-21.pdf. Additional information on the Workshop on Land Records Management and Information Systems:Community of Learning Exchange can be found at http://www.worldbank.org/en /events/2017/06/12/workshop-on-land
Getting Electricity
Understanding the benefits of wiring regulation
An extensive fire broke out in one of Bamako’s largest markets, the A robust regulatory framework Marché Rose, in December 2017. Business owners watched as their governing the electricity sector and investments were destroyed.1 After the fire was extinguished, the extent accrediting the electrician profession of the damage was clear—hundreds of stalls had been burnt down at a protects public safety by helping cost of more than 1 billion CFA francs (approximately $1.7 million), most the market overcome asymmetry of of which was shouldered by small firms. An investigation by the utility information and moral hazards. later found that faulty installation of electrical wiring caused the fire. Doing Business data show that Such incidents act as a reminder that Safety is often absent from the discussion approximately three-quarters of electricity is inherently hazardous. on access to electricity. Faulty wiring can economies have an electrical code or However, electrification is crucial for cause direct harm or indirect injury due regulation setting forth standards for economic development—its impact to fires or explosions. To adequately electrical installations. on education, labor and income is well mitigate safety risks, electricians must be documented. Household electrification well qualified. However, without a proper Requirements for qualifications and is estimated to result in an average rise accreditation system, asymmetry of skill development in the electrical of around 7% in school enrollment, 25% information arises—the seller of a good profession can prevent electrical in employment and 30% in income.2 (or service, in this case), has greater system failure incidents. Barely Where electricity services are deficient, knowledge than the buyer.7 The public is two-thirds of the economies covered firm performance is negatively impacted. unable to differentiate a good electrician by Doing Business require electricians World Bank Enterprise Survey data for from a bad one. Regulation is also neces- to have accreditations guaranteeing 2017 indicate that business owners in sary to offset negative market externali- their qualifications to carry out a developing economies perceive a lack of ties that arise when a firm is not liable for building’s internal wiring. reliable electricity supply as the biggest the full cost of an economic decision.8 obstacle to the operation of their busi- Ultimately, the hiring decision will vary Mandatory inspections and liability nesses, behind only access to finance, the depending on the perspective of the regimes introduce accountability vis-à- informal sector and political instability.3 consumer—one individual may be willing vis the party undertaking the internal to hire an unqualified professional while wiring works of a building. Inspections There are myriad supply-side impedi- the neighboring community may not (as can be carried out by utilities, certified ments to gaining access to electricity. it would bear the full cost associated with electrical engineers or third-party A complicated connection process, for faulty wiring in the case of a fire). inspection bodies. Such inspections are example, can make obtaining a new elec- required in about 70% of economies. tricity connection difficult for a newly- THE HUMAN AND ECONOMIC incorporated startup.4 Furthermore, once COST OF FAULTY WIRING Doing Business data indicate that connected to the grid, firms may face effective regulatory regimes that blackouts that force them to halt produc- Between 2011 and 2015, fire depart- protect the public from electrical tion5 or hikes in electricity tariffs that ments in the United States responded to system failure incidents also tend undermine their productivity.6 to have an efficient grid connection process. 40 DOING BUSINESS 2019
nearly 200,000 fires at manufacturing or are (i) electricians not conforming with energy consumption have been found to industrial properties. These fires caused wiring codes and standards, and (ii) spur economic expansion.14 the largest share of civilian deaths and non-certified electrical engineers per- direct property damage, averaging $1.2 forming wiring installation and connec- Small and medium-size enterprises billion annually.9 Most industrial property tion works. Unsurprisingly, data indicate (SMEs) are especially dependent on grid fires are the result of incidents associated that seven of every 10 fires in urban access as they often lack the resources with “electrical distribution and lighting areas in Peru are the result of defective to rely on captive power solutions. Doe equipment” (figure 4.1). The types of electricity installations, such as faulty and Asamoah (2014) find that without equipment most typically involved in a wiring or equipment that does not reliable energy supply, SMEs in Ghana fire’s ignition are the wiring installation or comply with the norms of the National struggle to boost output, resulting in transformer and power supply. Moreover, Electric Code and Norm NTP 370.304 low profitability.15 Similarly, research the leading cause of ignition is electrical Electrical Installations of Buildings.11 on electricity provision in India shows failure (for example, a short circuit or an that the expansion of the electric- arc from a broken conductor). ENSURING SAFE ACCESS ity network boosts industrial develop- TO ELECTRICITY MAKES ment and increases the performance Deadly fires involving electrical failure ECONOMIC SENSE of smaller firms.16 are common, particularly in developing economies. In South Africa, for example, The risks associated with electrical Given the importance of electricity, electrical fires accounted for 80% of the failures undermine firms. At the same managing the risks associated with its economic loss caused by the 46,000 time, access to the electrical grid is use is imperative. The lack of profes- fires that were attended to in 2015.10 a key driver of firm production. A sional certification requirements and Improper equipment often causes such casual relationship has been established quality controls that characterize an fires. In 2012, a fire destroyed a shoe between electricity consumption and inadequately regulated electricity sector factory in Lahore; investigators later economic growth in India, Indonesia, the reinforce the asymmetry of information confirmed that a faulty electrical gen- Philippines and Thailand.12 Across Sub- individuals face when assessing the erator was to blame. Incorrect wiring Saharan Africa, it is estimated that the qualifications of electricians and engi- installation is another major cause of economic growth drag of a weak power neers. Analogous to Akerlof’s “lemons electrical fires. Peru’s National Institute infrastructure is about 2 percentage problem,“17 unqualified electricians may of Quality (INACAL) has reported that points annually.13 In Nigeria, increases in drive their qualified counterparts out of the main causes of fires in that country the market since the latter group will
FIGURE 4.1 Electrical failure is the leading cause of industrial property fires in the United States
Share of industrial fires by cause (%)
0 All other Heating Torch, burner and Exposure fire Intentional (or unkown) equipment soldering iron Electrical distribution and
lighting equipment
Direct property damage Fires
Sources: Campbell 2018; National Fire Protection Association. Note: Data are annual averages for the period 201115. GETTING ELECTRICITY 41
be reluctant to lower their prices if they When electricians are certified and licensed, the public cannot make a return on their educa- has proof of their professional qualification and an tional investment. In turn, the quality of informed hiring decision can be made. electrician services will suffer.
Furthermore, in the event that a wiring across 190 economies, approximately standards across Africa and aims to defect causes a fire, the societal costs three-quarters of economies have an incorporate international good practices. can extend beyond the private parties electricity code or comprehensive legisla- It currently has 11 statutory members. onto neighboring communities. Because tive text that covers some or all of these private companies do not assume all areas. Having clear regulation in place Communication is just as important as damages, their decisions may stand in establishes a foundation for regulating regulation—market players must be contrast to societal interests. In short, the electrical profession. The National informed of the rules. A first step, there- if the electricity market is unregulated, Electric Code of Barbados, for example, fore, is to make the laws that stipulate the hiring party may find it economically sets forth requirements for professional the required professional qualifications justifiable to use an unqualified electri- qualifications to carry out electrical for electricians—as well as norms on cian rather than a well-qualified (but wiring, conditions for inspections of electrical equipment and installation more expensive) technician. electrical wiring and prerequisites for —available to the public. In most econo- the professional qualifications necessary mies, electricity codes and regulations A robust regulatory framework govern- to inspect electrical wiring. are not publicly available online and only ing the electricity sector is necessary to half of economies measured by Doing maintain public safety. Regulation must Independent regulatory agencies Business provide a list of steps online be transparent and cover a broad range contribute to the design of regulation which customers must complete to of areas. Examples of good practice in governing electrical installation safety obtain a new connection. electricity sector regulation are high- in good practice economies. An inde- lighted below, as are key findings from a pendent regulator can ensure clarity and In the event of a legislative change to Doing Business cross-economy compari- transparency and form the basis of a electricity sector regulation, market son of electrical wiring safety provisions. system that encourages accountability.18 participants—including employees of the In South Africa, for example, the statu- distribution utility and private contrac- CLEAR REGULATION: THE tory Bureau of Standards (SABS) has an tors—must be informed swiftly. While FIRST STEP TOWARD explicit mandate to promote quality in modes of communicating such changes ENSURING PUBLIC SAFETY products and services in several sectors, vary from one economy to another, including engineering certifications and two-thirds of distribution utilities A regulatory foundation establishes electrical appliances. report organizing training workshops qualification requirements and electri- for engineers, technicians and inspec- cal installation norms. In nearly all Common standards and rules encourage tors involved in the connection process economies private contractors carry shared manufacturing facilities across when a change in regulation occurs. The out the internal wiring within buildings. economies.19 It is indeed easier for majority of economies, however, do not And in about one-half of the economies private firms to operate beyond their provide public funds for such programs. covered by Doing Business, private firms borders in economies where regulation undertake the connection works outside is similar. The European Committee ENSURING ELECTRICIANS the building, from the switchboard to for Electrotechnical Standardization HAVE THE RIGHT SKILLS the network. It is, therefore, important (CENELEC) has strengthened regula- that commercial interests not be placed tory coherence by aligning the electrical When electricians are certified and ahead of public safety. installation standards of the members licensed, the public has proof of their of the European Union through stan- professional qualification and an Regulation should provide clear rules on dard HD 384 on Electrical Installations informed hiring decision can be made. (i) norming electrotechnical equipment, of Buildings. These standards provide Certification and licensing mechanisms (ii) stipulating professional requirements clear guidelines on electrical installa- can incentivize qualified professionals in relation to electricians and install- tions for new buildings. Similarly, the to offer their services, as their creden- ers, and (iii) establishing an inspection African Electrotechnical Standardization tial will allow them to stand out from regime to ensure wiring works are up Commission (AFSEC), established in their uncertified counterparts. to code. Doing Business data show that, 2008, promotes the harmonization of 42 DOING BUSINESS 2019
Proof of professional experience and of these economies are in Sub-Saharan Electrical Workers (REWs) must partici- education is commonly required for Africa (figure 4.2). pate to renew their registration. The train- professionals to carry out electrical ing consists of two modules: (i) statutory installation works. Different approaches While entry into the electrical trade requirements in electricity ordinance, wir- exist across economies, however, with requires regulation, emphasis should ing regulations and safety protocols; regards to licensing. Licenses can be also be placed on continuing par- and (ii) dissemination of information on issued by a dedicated public authority ticipation. Many electricians are the design, maintenance and testing of —for example, the Electrical and self-employed and are not associated electrical installations. The CPD Scheme Mechanical Services Department in with a professional body at the time requires REWs to complete the training, Jamaica—or the national regulatory body, they receive their trade license. As which is provided by various organiza- as in the case of Uganda’s Electricity such, keeping them up to date on new tions and agencies, within the three years Regulatory Authority. Other econo- regulation or technological changes prior to the expiration of their registra- mies rely on professional organ- can be challenging. Most companies tion.21 Similarly, in the United States, all izations or academic institutions to lack the financial resources to offer licensed professional engineers in the issue licenses. In Pakistan, electricians formal training to their employees. In state of California are required to obtain performing internal installations are some economies, therefore, the onus is 32 hours of continuing education at an required to be a member of the board put on electricians to remain active to approved trainee school—or any federate of engineers, a professional body that retain their license. or state apprenticeship program—every regulates the engineering profession. three years prior to the renewal of their In the Dominican Republic, licenses are Hong Kong SAR, China, offers an exten- license. Elsewhere, the private sector has issued by the Colegio Dominicano de sive professional training program—the taken an active role in organizing training Ingenieros Arquitectos y Agrimensores Continuing Professional Development programs to improve the qualifications of (CODIA, a national engineering asso- (CPD) Scheme—in which all Registered all construction professionals. The Korea ciation). In other economies, including Brunei Darussalam and Singapore, FIGURE 4.2 Many African economies lack professional norms to undertake internal the utility is responsible for issuing wire works certifications. Such cases are usually confined to smaller economies where the utility is vertically integrated and has broad national coverage.
The requirements to be certified as Source: Doing Business database. an electrician also vary widely across economies. In Malaysia, to carry out Note: Economies in blue have an electricity code (or set of regulations) that sets forth the professional qualifications internal wiring works, one must be (education and professional experience, for example) required to legally carry out a building’s internal wiring registered as a professional engineer installation. Economies in grey have no such requirements. and have at least three years of pro- fessional experience, have success- fully completed the required courses as determined by the Board of Engineers Malaysia and have either undergone a professional assessment examination or be a member of the Institution of Engineers Malaysia.20 In Germany, elec- trical contractors require a certification which they can only obtain through an Ausbildung, a program that combines an apprenticeship and education. While most economies measured by Doing Business mandate a minimum level of education to undertake internal wiring installations, about 30% of economies have no requirements at all—and many GETTING ELECTRICITY 43
Electric Association, for example, which and lack the appropriate equipment for internal wiring of the building to ensure is comprised of corporations that are electrical services.22 compliance with the approved plans. engaged in electricity-related businesses, Inspections approval is communicated provides regular training programs taught Despite the information prescribed in internally within the utility, allowing by leading experts in the industry. electrical codes and other regulation, DEWA to carry out the external electri- technical audits often reveal faults in cal works immediately without the need ENSURING THAT INTERNAL design, installation and maintenance. for the customer to be present. INSTALLATIONS ARE SAFE Inspections provide an incentive to com- THROUGH MANDATED ply with regulation. Initial inspections Third-party bodies carry out inspections INSPECTIONS OR LIABILITY —carried out before the facility becomes in about one-third of economies with REGIMES operational—can help identify and fix internal wiring inspection requirements. any nonconformity of the installation.23 In Côte d’Ivoire, a public works institu- Regulatory compliance is as essential In economies where private sector tion, the Laboratoire du Bâtiment et des as the rules themselves. In 2009, a fire electricians make the external connec- Travaux Publics (LBTP), is tasked with caused by ineffective grounding and tion to the network, nearly all require ensuring that all internal electrical instal- aging cables destroyed the building that the utility inspect the connection lations comply with safety standards. of the Ministry of Foreign Affairs in works ahead of the electricity turn-on. To this end, an inspector examines Accra, Ghana. As is often the case in Similarly, in about 70% of economies various points on the installation—the economies where there is a shortage of covered by Doing Business inspections grounding, the electrical panel, and so qualified engineers and a large informal of a new building’s electrical wiring on. Clients can only apply for a new con- sector, although regulation existed— are compulsory. nection once the installation has been Ghana’s National Wiring Code—it had approved and a certificate of conformity not been observed. In Kenya, the infor- Inspections are typically carried out has been issued. mal sector, also known as jua kali, is by the utility, a third-party agency or a extensively involved in the manufactur- certified electrical engineer (figure 4.3). In some economies, private certified elec- ing sector. A study of electrical safety Utilities perform this function in nearly trical engineers provide internal wiring management in Kenya’s informal sector 40% of economies where internal wiring inspections. In Croatia, an internal wiring shows that most jua kali operators do inspections are required. In the United certificate must be submitted before the not follow electrical safety regulations Arab Emirates, the Dubai Electricity and utility, Hrvatska Elektroprivreda (HEP), Water Authority (DEWA) checks the installs the meter. This certificate, which
FIGURE 4.3 Who conducts the inspection of the internal wiring installation prior to the electrification of a commercial building?
Share of economies with internal wiring inspection method (%)
0 Sub-Saharan East Asia & Latin America & Middle East & Europe & OECD South Asia Africa Pacific Caribbean North Africa Central Asia high income
Utility Third-party agency Certified private engineer No inspection carried out Other
44 DOING BUSINESS 2019
proves that the electrical installation electrician profession is well regulated, Doing Business data reveal that economies has been tested, can be prepared by norms are respected and the informal that provide efficient grid connection the client’s electrician, provided they sector is small, liability regimes may be services (as measured in terms of time have the required accreditation, or—in sufficient to ensure public safety, pro- or cost) also tend to have (i) clear legal most cases—by a third-party firm if the vided there is an efficient court system standards stating the qualifications nec- electrician lacks the required accredita- to foster accountability. Internal wiring essary to carry out the internal works and tion. The utility issues a final connection inspections for lower risk constructions (ii) a requirement for an inspection of the approval once this documentation is may not be necessary, as is current internal installation. At the global level, deemed satisfactory. practice in OECD high-income econo- those low-income economies that meet mies such as Germany and Sweden. at least one of these two criteria connect Because the circumstances surround- These economies do not require internal businesses to the grid in about 25% less ing electrical failures vary significantly, wiring checks as all electricians (i) must time on average. And across income blanket recommendations on internal undergo a rigorous professional certifi- groups, economies with an internal wir- wiring inspection schemes are unhelpful. cation process and (ii) are held legally ing inspection have, on average, lower Mandatory inspections may be advisable responsible that the installations they connection times. “Smart” regulation in economies with a history of faulty carry out are up to code. does not need to come at the expense of wiring incidents; however, a risk-based an efficient connection process. approach may be more applicable in The reality in other economies, however, economies where the electricity profes- stands in stark contrast to that of the Dubai provides a good example of bal- sion is well-regulated and qualification OECD high-income economies. Many ancing efficiency and wiring compliance. standards are enforced. Despite varied economies lack the qualified profession- To be certified by the Dubai Electricity practices, one recommendation holds als needed to impose strict qualification and Water Authority (DEWA), prac- true across all economies: inspectors requirements, making the implementa- ticing electrical engineers must pass should receive adequate training and tion of liability regimes more challenging. the Municipality Exam for Electrical have relevant qualifications. Even where the electrician profession is Installation. This requirement allows the well regulated, unqualified professionals utility to minimize the number of proce- Beyond inspections, another way to may still offer their services if the infor- dures needed to complete the process ensure the safety of internal instal- mal sector is large and law enforcement when the application is submitted without lations is to implement clear liability is weak. Many economies with these jeopardizing wiring safety standards. The regimes, placing an added responsibility characteristics (rightfully) require that all internal wiring inspection is scheduled on electricians by holding them legally internal wiring installations be inspected when the application to the utility is sub- responsible when incidents occur. In the to avoid incidents. mitted through the utility’s online portal Philippines, for example, the Board of by the customer’s electrical contractor. Electrical Engineers can suspend elec- REGULATION AND Moreover, due to the standardization of trical engineers for unprofessional or EFFICIENCY ARE NOT internal wiring guidelines, the external dishonorable conduct. The law specifies MUTUALLY EXCLUSIVE connection works are commenced at the the circumstances under which an elec- same time the inspection is carried out, trical engineer can be suspended from Electricity sector regulation is crucial. with the results communicated internally professional practice (for example in the However, regulation should be designed within DEWA. case of fraudulent documents). Also, to transfer the regulatory burden away in cases of wiring regulation violations, from end-users. In Mauritania, the util- Doing Business data suggest that electric- the law gives any person, firm or asso- ity requires that all electrical materials ity services are in no way made worse ciation the right to file charges result- bought on the private market—including where there is regulation that governs ing in the revocation of the electrical the transformer—be checked by the internal wiring inspections and qualifica- engineer’s license. utility before the private electrical con- tions. For example, there are fewer power tractor can build a sub-station; this adds outages, on average, in economies where The choice of whether to employ time and interactions to the connection an internal wiring inspection is necessary, internal wiring inspections or liability process. Alternatively, in Nigeria, mate- which in turn may reduce the likelihood regimes (or both) varies from economy rials must be purchased from accredited of faulty wiring defects. Moreover, across to economy as it depends on myriad fac- distributors, which sell transformers that regions and income groups, there is no tors (such as existing regulation, the size already include a test certificate from significant difference in the number of of the informal sector or history of wir- the manufacturer. procedures—or even the connection ing incidents). In economies where the time—in economies with internal wiring GETTING ELECTRICITY 45
FIGURE 4.4 The number of procedures to connect to the grid are similar across income groups whether an internal wiring inspection is required or not
Average number of procedures to obtain a new electricity connection 6
5
4
3
2
1
0 Lower middle income Upper middle income High income
Economies with internal wiring inspections Economies with no internal wiring inspections
inspection requirements compared to Doing Business data demonstrate that 6. Abeberese 2016. those with none (figure 4.4). economies with efficient electrical con- 7. Akerlof 1970. nection processes tend to have clear legal 8. Kapp 1950. CONCLUSION standards and quality controls for new 9. Campbell 2018. electrical connections. In other words, 10. Fire Protection Association of South Africa Established standards for electrical regulatory regimes that protect the public materials, wiring installations and from electrical failure incidents also tend 2015. electricians are not only essential for to deliver good services to businesses 11. International Copper Association Latin public safety—they also make economic through an efficient grid connection sense. Qualification requirements for process or a reliable network. America. 2012. “El 70% de los incendios professional electricians help individuals urbanos se debe a las malas instalaciones overcome the asymmetry of information NOTES electricas.” September 4. http:// they would otherwise face. Accreditation programacasasegura.org/pe/2012/09/04 systems that focus on both experience This case study was written by Ahmad F. /el-70-de-los-incendios-urbanos-se-debe-a and education are essential. AlKhuzam, Jean Arlet, Viktoriya Ereshchenko and -las-malas-instalaciones-electricas/. Silvia Carolina Lopez Rocha. 12. Asafu-Adjaye 2000. Aligning national norms with interna- 13. Andersen and Dalgaard 2013. tional standards can ensure regula- 1. Le Republicain. 2017. “Violent incendie au 14. Okafor 2012. tory coherence and facilitate the safe grand marché de Bamako hier: Un mort et 15. Doe and Asamoah 2014. use of electricity. Regulation alone is not des centaines de magasins partis en fumée.” 16. Rud 2012. sufficient—compliance with the law December 13. https://www.maliweb.net 17. Akerlof 1970. is just as important. To this end, many /societe/violent-incendie-grand-marche-de 18. Wren-Lewis 2014. economies have instituted inspection -bamako-hier-mort-centaines-de-magasins 19. Josias 2014. regimes for internal wiring installations. -partis-fumee-2721832.html. 20. For more information, see Board of Engineers Other economies have put in place Malaysia Application for Registration as a liability regimes so that the electricians 2. Jimenez 2017. Professional Engineer. Available at http://www carrying out the wiring installation 3. According to World Bank Enterprise Survey .bem.org.my/documents/20181/43352 are held accountable in the case of /PEnotes.pdf. future incidents. data, over 11% of business owners in 21. For more information, see the Continuing developing economies perceive a lack of Professional Development Scheme for Registered reliable electricity supply as their biggest Electrical Workers of the Hong Kong SAR, obstacle, behind access to finance (15%), the China, Electrical and Mechanical Services informal sector (12%) and political instability Department. Available at https://www (12%). For more information, see http://www .emsd.gov.hk/en/electricity_safety/cpd .enterprisesurveys.org. _scheme_for_rew/index.html. 4. Geginat and Ramalho 2015. 22. Mutai and others 2007. 5. Scott and others 2014. 23. Rangel, Queiroz and Oliveira 2015.
Trading Across Borders
Training for trade facilitation
In today’s globalized and highly Nearly a decade ago, the World Customs Organization (WCO) highlighted digitalized trading environment, the importance of education for trade facilitation by advocating for the ability of trade professionals knowledge-based services, training and capacity building. The World Trade to benefit from electronic systems Organization’s (WTO) Trade Facilitation Agreement (TFA) that entered largely depends on training and into force in February 2017 further emphasized the importance of these communication. In recent years, instruments in trade facilitation. The WCO foresaw that the effective use of Doing Business has captured reforms information and tools—such as electronic platforms and risk-based inspec- that highlight the fundamental role tions—by customs professionals would help economies reduce the time played by education, training and and costs associated with trading across borders.1 In today’s globalized and communication in trade facilitation. highly-digitalized trading environment, however, the ability of trade profes- sionals to reap the benefits of these tools depends heavily on training and Of the economies that implemented communication. Indeed, the WTO cites training as one of the most important trade reforms as captured in Doing elements in the successful implementation of trade facilitation measures.2 Business 2019, 85% regularly provide training to customs clearance officials. Cross-border trade is a complex endeavor. on behalf of the exporter or importer. According to the United Nations Customs officials perform several tasks Training of customs clearance officials Conference on Trade and Development on behalf of customs administrations and customs brokers is positively (UNCTAD), the average international including valuation, documentary checks, associated with lower border and trade operation involves between 20 physical inspections of cargo and post- documentary compliance times. and 30 parties. Trading includes not only clearance audits. Customs brokers’ government actors such as customs duties include preparing trade documen- Doing Business data indicate that the and port authorities but also brokers, tation, ensuring the proper transfer of average time required to clear customs commercial banks, vendors, insurance cargo as well as advising on exporting (for both exports and imports) is 34% companies and freight forwarders.3 and importing requirements. Given these lower in economies where clearance Customs clearance officials and customs tasks, communication and training on officers receive regular training brokers are two of the most important new trade processes, as well as on IT compared to those where no regular parties involved in a typical international developments, are critical. training is provided. trade transaction. They have different but interconnected roles with regards to Doing Business data show that education Worldwide, organizing workshops is education, training and communication and training, together with communica- the most commonly-used channel of since they are the providers and users of tion with customs clearance officials communication to convey changes customs services, respectively. While the and customs brokers, play an important in practice or regulations to customs customs clearance official is an employee role in the successful implementation officials and customs brokers. of the customs administration who acts of trade-related reforms. Education and as a law enforcement officer, the customs training facilitate the implementation A majority of economies do not require broker is a third-party, private entity of new policies as well as the develop- a formal university degree to operate as who deals directly with customs officials ment of the specific skills or knowledge a customs broker. However, brokers are required to obtain a license in 75% of economies measured by Doing Business. TRADING ACROSS BORDERS 47
required to make those policies opera- Education, training and communication can support tional.4 Training can target various the successful implementation of trade-related staff levels—from senior to operational regulatory reforms. staff—and encompass different types of programs, including technical training no exception. Since trade facilita- experience—can, for example, result in on daily operations, training linked to tion catalyzes economic growth, fewer errors when firms are completing the implementation of new processes educating stakeholders to adopt trade customs documents, contributing to or the training of new staff.5 Training can reforms effectively should be a central time savings and increased trade support the successful implementation of government priority.9 Bangladesh has volumes.12 Governments provide trade- trade-related reforms by communicating identified its top priorities for trade related training to customs clearance relevant information about new programs facilitation as capacity building activi- officials in 98% of economies measured and their requirements—simply knowing ties at ports and customs offices as by Doing Business and to customs more about reforms could make govern- well as communicating with relevant brokers in 87%. ment employees more likely to adopt actors to ensure the proper adoption them. Indeed, education and training are of regulations.10 Significant improvements to Bolivia’s positively associated with reform imple- foreign trade regime in 1985 were mentation. Education and training can Education, training and communication systematically offset by administrative also improve communication, which is can support the successful implementa- shortcomings including high levels of crucial for conveying pertinent informa- tion of trade-related regulatory reforms bureaucracy and opacity in the public tion on new standards.6 (box 5.1). India has supported its service. To address these issues, starting ambitious reform agenda by providing in 1997 the government introduced a A well-trained and educated workforce regular training to both customs offi- series of initiatives to strengthen public is equipped with the knowledge to cials and private sector agents, as well administration, including redesigning perform their day-to-day duties as well as by establishing Customs Clearance the customs administrative struc- as to increase the efficiency of the overall Facilitation Committees which bring ture and implementing educational trade process. By developing workers’ together actors involved in international programs for customs officers. Of these competencies and skills, training can act trade at regular meetings. Similarly, the initiatives, education-related policies as a catalyst for improved organizational Islamic Republic of Iran has invested had the greatest impact. The introduc- productivity.7 Morocco customs has been in training customs officials, setting tion of a new competitive selection implementing a series of reforms in the up “expert pools” of customs officials model for customs officers, higher area of human resources and commu- with existing technical training who qualification requirements and tech- nication since the 1990s. Together with are responsible for electronic goods nical evaluations through exams—as the introduction of an online declara- clearance, as assigned by the national well as mandatory on-the-job training tion system and strong anticorruption single window. and a required minimum number of measures, an improved training system training hours—helped to further for customs personnel and new commu- Governments are tasked with designing reduce customs clearance times. nications channels (including a customs and implementing their national trade Furthermore, even while imports into intranet and public website) for both facilitation programs. Because of this, Bolivia were declining, the effective tax staff and the public have substantially they are often best placed to lead rate increased,13 reflecting enhanced improved the efficiency of the customs stakeholder education and communica- customs efficiency through corruption service. Indeed, improved customs tion strategies through their customs reduction and the implementation of efficiency was associated with a 7.7% administrations and National Trade new regulations. increase in customs revenue between Facilitation Committees. They are also 1998 and 2002.8 well positioned to provide standard- Governments use a variety of mecha- ized, harmonized training programs.11 nisms to communicate changes in THE ROLE OF GOVERNMENT Furthermore, governments have a stake trade processes to customs officials IN EDUCATING AND in educating service providers and users, and customs brokers. Doing Business COMMUNICATING CHANGE since the effective implementation of data show that a workshop is the most trade reforms will ultimately boost trade commonly-used channel followed by Training policies typically require volumes. Providing adequate training— disseminating information on a website the support of the government to be especially to firms with limited trading (figure 5.1). Interestingly, 65% of successful, and training in customs is 48 DOING BUSINESS 2019
BOX 5.1 Promoting reform implementation through education, training and communication
In recent years Doing Business has captured reforms that underscore the fundamental role played by education, training and com- munication in international trade processes. These reforms target not only the qualifications of the customs workforce but also the training provided to government officials and private sector agents when implementing new reforms, conducting pilot tests or communicating changes.
Well-trained customs professionals are more likely to navigate new trade procedures effectively. Doing Business data show that the share of governments providing regular training (at least once a year) to customs clearance officials is significantly higher in economies where reforms were implemented than in economies where they were not. A decrease in the time to clear goods at the border in El Salvador, for example, was associated with the 2017 recruitment and training of customs clearance officers. A lack of trained customs officers had previously hampered clearance efficiency, despite the introduction of numerous trade reforms.
Customs officials are more likely to receive regular training in reforming economies
Training frequency of customs officials Training frequency of customs officials in reforming economies in non-reforming economies
14% 2% 3% 86% 33% 62%
Regular training Only with new processes/systems One-time training No training
Note: Reforming economies include 56 economies that implemented trade reforms in Doing Business 2018 and Doing Business 2019. Non-reforming economies include 132 economies for which no reform was captured in Doing Business 2018 or Doing Business 2019. “No practice” economies (Eritrea and the Republic of Yemen) are excluded from the sample. One-time training refers to providing training only once over the duration of service. Results hold when comparing economies within the same income group, with one exception in high-income economies; however, the difference is relatively small.
Training has been pivotal when introducing new electronic systems, such as customs management systems or national elec- tronic single windows. Doing Business data show that many economies—including Afghanistan, Grenada and Jamaica in 2016, Cabo Verde and the Comoros in 2017 and Angola and Lesotho in 2018—have experienced reductions in the time to pre- pare documentation following training programs or pilot tests when implementing the Automated System for Customs Data (ASYCUDA) World, a customs data management system developed by UNCTAD. Brazil, Brunei Darussalam and Kenya also experienced positive results following the implementation of national electronic single window systems in 2017; by increas- ing awareness of the new platforms through training and seminars, they reduced documentary compliance time as measured by Doing Business.
A pilot test period, together with effective communication between government agencies, government officials and private sec- tor agents, can also benefit reform implementation. The pilot period allows both for the testing and correction of a new system’s functionality ahead of full implementation and deepens user knowledge of the new procedures. Pilot testing can also serve to mit- igate resistance to change among public and private actors. The phased implementation of ASYCUDA in Angola (201718) and Lesotho (201518) provide good examples of successful pilot test periods. In both economies, ASYCUDA was initially launched as a pilot, allowing customs administrators the opportunity to test implementation issues and traders to get accustomed to the new system before its full launch. Subsequently, ASYCUDA has been used effectively in Angola and Lesotho, decreasing docu- mentary compliance time for exports and imports in both economies. TRADING ACROSS BORDERS 49
FIGURE 5.1 Most economies use workshops to convey changes in trade practices or regulations to customs officials
Share of economies where government used specified communication channel (%)
0 Website Broadcast Dissemination campaign Pilot Workshop
High income Upper middle income Lower middle income Low income
Note: An economy can use several channels of communication as listed above. Economies where no communication of change is available (the Syrian Arab Republic and Timor- Leste) are excluded from the sample. Dissemination campaign refers to the use of social media or billboards. Pilot refers to the use of small-scale experiments/tests to introduce changes. Broadcast refers to using television or radio transmission to relay changes.
low-income economies use websites— THE ROLE OF CUSTOMS programs offered by international orga- only slightly below the 76% rate of CLEARANCE OFFICIALS IN nizations—both for newly recruited high-income economies—even though INTERNATIONAL TRADE employees as well as for experienced the Internet penetration rate in low- customs officers and executives.15 income economies is just 12% (compared While customs agencies traditionally to a rate of 82% in high-income econo- have been responsible for revenue collec- The future orientation of customs mies). This figure can be attributed to the tion, border management and fraud will require a transition toward a fact that customs officials and brokers prevention, they are now also expected knowledge-based model.16 Greater typically have greater access to the to streamline clearance processes while investment in the education and skills Internet than the average citizen. ensuring border security. The new development of clearance officials is “dynamic” role of customs agencies important. The World Bank Group’s Although governments remain the most demands that customs clearance offi- Customs Modernization Handbook 2005— important source of capacity-building cials maintain a high level of efficiency, which emphasized human resources training for customs officials and brokers, knowledgeability and accountability, management—identified the educa- opportunities also exist for private sector underscoring the need for well-educated tion and training of staff as the most involvement. In 2011 Mozambique imple- customs personnel. important factor affecting customs mented the Janela Única Electrónica performance, a view that has been (JUE), an electronic single window Education and training support the reiterated by several recent studies.17 system, to streamline and harmonize professional development of customs Education also improves the transfer- its customs procedures. The JUE is clearance officials. Such training provides ability of skills18 and is key to building managed by a private company which an opportunity for customs agencies to technology absorption capacity.19 provided technical training on its use to emphasize the importance of integrity at all agents involved in international trade work, deliver anti-corruption messages Providing regular training to customs to ease the migration from a physical and promote the agency’s code of clearance officials is positively related to to an online system. Training sessions conduct.14 Customs employees should customs efficiency. Doing Business data included specific modules for customs meet the educational requirements indicate that the average time required officials, brokers, freight forwarders, ship- defined by customs authorities to qualify to clear customs (for both exports and ping line representatives, port operators, for and effectively perform the role of imports) is about 34% lower in econo- port authorities and banks. Additional clearance official. For their part, govern- mies where clearance officers receive training is available when new processes ments should take advantage of training regular training compared to those are launched or upon request. where no regular training is provided 50 DOING BUSINESS 2019
(figure 5.2). This trend holds in three FIGURE 5.2 Economies that offer regular training for customs clearance officials have of the income groups (upper middle shorter customs clearance times than those that do not income, lower middle income, and low income), but does not hold in high- Average time to complete customs clearance (hours) income economies. Sub-Saharan Africa 50 and the Middle East and North Africa are the two regions where the difference 40 in clearance time is the most dramatic between economies where regular 30 training is offered and where it is not. In Cabo Verde regular training of customs 20 officials helped the country to success- fully upgrade its automated customs data 10 management system from ASYCUDA++ to ASYCUDA World in January 2016. 0 Imports Throughout 2016, Cabo Verde delivered Exports training courses to customs officials, brokers and traders, enabling these Training not regularly offered Training regularly offered actors to take full advantage of the new system, which reduced documentary Source: Doing Business database. compliance time by 24 hours for both exports and imports. Note: Doing Business identified 128 economies where regular training (defined as occurring more than once a year) is provided to customs clearance officials. Doing Business identified 58 economies where such training is not provided. The Europe and Central Asia region has the highest share of economies that The experience of the Democratic Sub-Saharan Africa. In 2016, the country require a university degree to operate Republic of Congo highlights the introduced a single window for trade, as a customs official (70%), followed by importance of training as well as which began as a pilot. The following Sub-Saharan Africa (68%). At 29%, the communicating changes as catalysts year the government continued the OECD high-income group has the lowest to trade reform implementation in implementation of the single window, share (figure 5.3). However, a compar- ison among regions of the average time FIGURE 5.3 Requiring customs officials to have a university degree is not necessarily for export clearance shows that requiring associated with improved customs efficiency a college degree is not necessarily asso- ciated with better customs efficiency; Share of economies (%) Average customs clearance many other variables impact the effi- 100 time for export (hours) ciency of customs procedures (such as technology, legal support, infrastruc- 50 ture, strong anti-corruption measures or membership in a trade agreement). 80 40 Even though fewer OECD high-income economies require that customs officials 60 30 have a university degree, candidates are required to complete customs clear- 40 20 ance vocational training before their appointment. Furthermore, in economies 20 10 in Sub-Saharan Africa where a univer- sity degree is not required, but regular 0 0 training is provided to customs officials, the average customs clearance time for Sub-Saharan South Asia Latin America Middle East East Asia Europe & OECD high both exports and imports is approxi- mately 44% lower than in those where Africa & Caribbean & North Africa & Pacific Central Asia income a university degree is required, but no regular training is provided. Require university degree Provide regular training Export customs clearance time
Note: The average customs clearance time for exports measures the number of hours needed to complete procedures required by customs authorities only and excludes the time for product-specific inspections such as phytosanitary or technical standard inspections. Regular training is defined as training provided at least once a year. TRADING ACROSS BORDERS 51
publishing information on new require- no requirement for brokers in the United The customs broker profession is ments on its website and providing States to have a university degree, they evolving. Ongoing customs reforms, the training workshops to the private must be licensed; this requires passing Internet and e-commerce are prompting sector. The government also opened a background check and an exam to some customs brokers to offer more trade facilitation centers equipped demonstrate their understanding of the sophisticated services (advisory, for with Internet-connected computers to harmonization tariff schedule, federal example) rather than merely filing docu- assist and train users. By implementing regulations and customs electronic ments for customs clearance.21 Brokers the single window together with the interfaces. Furthermore, the American are expected to also support the interests accompanying training and commu- Customs Association, an independent of governments by ensuring compliance nication, the Democratic Republic of public intergovernmental organization, with regulations and payment of duties Congo reduced document preparation offers continued training to licensed and taxes. It is not, therefore, surprising time by 122 hours for exports and 42 customs brokers on recent changes that many economies require more than hours for imports; border compliance in the law as well as updates in the one qualification (for example a license time was also cut, by 219 hours for electronic systems used by the trade and an exam) to operate as a customs exports and 252 hours for imports. community. Requirements in some broker. In turn, data show that it is more economies go beyond licenses or educa- expensive to hire more educated customs THE CUSTOMS BROKER: tion. To become a customs broker in the brokers, particularly for imports (figure THE LIAISON BETWEEN West African Economic and Monetary 5.4). Furthermore, in economies that do TRADERS AND OTHER Union, for example, a petitioner must not require any qualification, high income ACTORS INVOLVED IN deposit a minimum of 25 million CFA per capita is not necessarily associated INTERNATIONAL TRADE francs (around $44,500) with the with more expensive brokers; instead, customs administration as a financial in economies requiring more qualifica- In 156 of the 190 economies measured guarantee in the case of errors or fraud. tions, even with lower income levels, by Doing Business, customs brokers act as intermediaries between traders FIGURE 5.4 Customs brokers are more expensive in economies with greater and other parties involved in moving qualifications requirements goods internationally. Of these, only 56 economies mandate the use of Average cost to hire a customs broker Average income per capita brokers by law. Customs brokers play ($) ($) a pivotal role thanks to their in-depth knowledge of the industry, customs 160 30,000 laws, tariffs and regulations; often, brokers are the only channel through 140 25,000 which producers can sell their goods internationally. By hiring an agent, firms 120 20,000 gain access to international markets 100 without incurring the up-front costs 15,000 and risks associated with searching 80 for new markets or negotiating deals.20 10,000 These responsibilities are transferred to 60 the broker, making the life of the 5,000 trader easier. 40 0 No qualifications
0 Two qualifications One qualification Three qualifications
Many economies require brokers to be Imports Exports Average income per capita licensed or to pass an official examina- tion. Indeed, obtaining a license is the Sources: Doing Business database; World Development Indicators database (http://data.worldbank.org/data- most common qualification for customs catalog/world-development-indicators), World Bank. brokers; 75% of economies measured by Doing Business require brokers to Note: Doing Business collects data on whether the following qualifications are required to operate as a customs be licensed. In the United States, U.S. broker: university degree, pass an official exam or obtain a license. “One qualification” means that only one of these Customs and Border Protection regu- qualifications is required; “three qualifications” means that a broker must have a university degree, pass an official lates customs brokers. Although there is exam and obtain a license. The average cost to hire a customs broker is calculated based on Doing Business data for 188 economies. Of these, 24 economies do not require any qualifications, 68 require one qualification, 68 require two qualifications and 28 require three qualifications. The “no practice” economies of Eritrea and the Republic of Yemen are excluded from the sample. 52 DOING BUSINESS 2019
In 87% of economies measured by Doing Business, regions with the highest share of econo- customs brokers participate in training programs mies that require a university degree to organized by the customs administration. operate as a customs clearance official, while the OECD high-income group it is costlier to hire customs brokers. measured by Doing Business, customs has the lowest share of economies with Market segmentation in the customs brokers participate in training programs this requirement. Economies in South brokerage profession may also explain organized by the customs administration. Asia and Europe and Central Asia most the higher cost for brokers in economies Among economies where the customs commonly provide customs officials with lower income per capita, where a administration offers training to customs with regular training. few large companies control a substantial brokers, 45% offer training only when new market share. processes or systems are launched; 36% NOTES offer training on a regular basis (figure Requirements for licensing, examinations 5.5). Doing Business data indicate that the This case study was written by Iryna Lagodna, and training for customs brokers are average time for documentary compli- Nuno Mendes dos Santos, Esperanza Pastor Nuñez fundamental, as a lack of these can lead ance is 41% lower in economies that offer de Castro, Tiffany (Rongpeng) Yang, Marilyne to delays in the clearance process.22 The training to customs brokers compared to Youbi and Inés Zabalbeitia Múgica. WCO recommends that any customs those where training is not available. This reforms or modernization be accom- suggests that training could be beneficial 1. WCO 2008. panied by the necessary training and in terms of familiarizing brokers with new 2. WTO 2015. sharing of information between govern- regulation that could enhance their effi- 3. McLinden and others 2011. ments and brokers. Furthermore, the ciency in complying with documentary 4. Kroll and Moynihan 2015. International Trade and Customs Broker requirements. 5. McLinden and others 2011. Association recommends the establish- 6. Kroll and Moynihan 2015. ment of capacity-building initiatives for CONCLUSION 7. Mckinnon and others 2017; Elnaga and Imran brokers through certification programs and examinations.23 In 87% of economies Doing Business data show that educating 2013. customs officials and customs brokers 8. De Wulf and Sokol 2005. FIGURE 5.5 Most economies only through regular training is positively 9. Hampson 2002. provide training to customs brokers when associated with lower border and docu- 10. Uzzaman and Abu Yusuf 2011. new processes or systems are introduced mentary compliance times. Training is 11. Urciuoli 2016. also related to the successful implemen- 12. Volpe Martincus and Carballo 2010; Volpe 13% tation of trade reforms. Indeed, most of 6% the economies that implemented trade Martincus, Carballo and Graziano 2015. reforms as captured by Doing Business 13. De Wulf and Sokol 2005. 36% provide regular training to customs clear- 14. De Wulf and Sokol 2005. ance officials. 15. Examples of training programs include those 45% offered by the World Customs Organization, Economies where no Most economies do not require formal such as the Virtual Customs Orientation training is offered higher education to work as a customs Academy (VCOA), the CLiKC! Customs Economies where training clearance official or customs broker. Learning and Knowledge Community and is offered only once However, many economies do require integrity development workshops. For Economies where training other types of qualifications, such as more information, see the WCO’s website is offered only following obtaining a license or passing exams, at http://www.wcoomd.org. Similarly, the launch of new processes to serve as a broker. More educated Inter-American Development Bank offers a or systems customs brokers are more expensive course on Development of Management and Economies where training to hire, particularly for imports. A Leadership Capacity for Customs Supervision is offered regularly majority of customs administrations and Control that can be taken online. offer regular training to customs offi- 16. WCO 2008. Source: Doing Business database. cials. Interestingly, Europe and Central 17. WTO 2015; Moïsé 2013. Note: “Training is offered only once” is defined as Asia and Sub-Saharan Africa are the two 18. Winters 2004. providing training only once over the duration of 19. Abramovitz and David 1994. service. The sample includes 183 economies. 20. Peng and York 2001. 21. WCO 2016. 22. WCO 2016. 23. Arvis and others 2011. Enforcing Contracts DOING BUSINESS 2019 and Resolving Insolvency Worldwide only 101 of the 190 economies measured by Doing Training and efficiency in Business have a specialized the judicial system commercial jurisdiction in place; only 31 have a specialized court handling A well-prepared and robust judiciary is fundamental to the rule of law. The insolvency cases. training of judges facilitates the prompt resolution of trials and can lead to judicial decisions of higher quality. Training can also foster greater uniformity Judicial training programs can improve and predictability of decisions and can increase public confidence in the legal judicial performance. Economies system’s ability to deal effectively with specialized matters. Well-trained with training programs for judges judges maintain the rule of law through enduring principles and predictable on insolvency-related issues tend to processes, while also responding to a rapidly changing society. perform better in the Doing Business resolving insolvency indicators. Ensuring that the judiciary can handle phenomenon. The first specialized training complex commercial cases efficiently is schools were established in France, the Judicial training is a key factor in a fundamental aspect of any rule of law Netherlands and the United States in the the successful implementation and system. For that reason, specialized judi- 1960s. Previously, it was believed that positive impact of regulatory reform cial education and training are critical to judges already had all the required knowl- governing commercial and insolvency guaranteeing the efficiency and quality edge and, therefore, would not benefit court proceedings. of court processes. The decisions of from additional or continuous training. judges trained in basic economics, for In France judges received no training Training formed a central part of example, are significantly less likely to be throughout their careers despite suffering the United Arab Emirates’ strategy appealed than decisions made by their from a poor public image as archaic and to modernize its judiciary and has untrained counterparts.1 Furthermore, cut off from the world and society. After been instrumental in the successful judicial training can prevent ruling they publicly expressed their distress creation of specialized commercial errors; courts where judges receive over their lack of preparation for the courts, the introduction of electronic training show lower decision reversal growing complexity of legislation, the case management systems and rates.2 Extensive literature assesses how French National School for the Judiciary the implementation of a new the regulatory environment for contract was created in 1959.5 insolvency regime. enforcement and resolving insolvency affects abroad range of economic In recent years, efforts have been Institutionalized training programs outcomes.3 Empirical research also made—mainly by the European Union for judges in Indonesia supported the supports the view that efficient contract and national judicial schools meeting at successful implementation of reforms enforcement is essential to economic international fora—to establish a set of establishing small claims courts and development and sustained growth.4 common principles of judicial training the successful adoption of new insolvency (table 6.1). Although these principles laws, decreasing the time to resolve THE CONCEPT OF JUDICIAL are not recognized as international stan- insolvency cases. TRAINING dards, they represent a first effort toward convergence by interested stakeholders.
Despite the long history of courts, the As law and litigation have grown more training of judges is a relatively recent complex in recent decades, the need 54 DOING BUSINESS 2019
TABLE 6.1 Principles of judicial training
Common principle European Judicial Training Network principles International Organization for Judicial Training principles
Judicial training is Judicial training is a multidisciplinary and practical type of training, Acknowledging the complexity of the judicial role, judicial multidisciplinary and essentially intended for the transmission of professional techniques training should be multidisciplinary and include training in law, includes legal and and values complementary to legal education. non-legal knowledge, skills, social context, values and ethics. non-legal knowledge, professional skills and values.
Judges need to receive All judges should receive initial training before or on their All members of the judiciary should receive training before or upon their appointment. initial training. appointment.
Continuous training is a All judges should have the right to regular continuous training after All members of the judiciary should also receive regular training right and responsibility appointment and throughout their careers and it is their responsibility throughout their careers. It is the right and the responsibility for judges. to undertake it. They should have time for it as part of their working of all members of the judiciary to undertake training. Each time. Every Member State should put in place systems that ensure member of the judiciary should have time to be involved in judges are able to exercise this right and responsibility. training as part of their judicial work.
Institutions responsible In accordance with the principles of judicial independence the design, To preserve judicial independence, the judiciary and judicial for judicial training should determine content and delivery of judicial training are exclusively for national training institutions should be responsible for the design, the content. institutions responsible for judicial training to determine. content, and delivery of judicial training.
Judges should train Training should primarily be delivered by judges who have been Training should be judge-led and delivered primarily by judges. previously trained for this purpose. members of the judiciary who have been trained for this purpose.
Adequate education Active and modern educational techniques should be given primacy Judicial training should reflect best practices in professional techniques should in judicial training. and adult training program design. It should employ a wide be used. range of up-to-date methodologies, involving new technologies, distance/online learning (complementary when appropriate) and electronic media.
Appropriate funding Member States should provide national institutions responsible for All states should provide their institutions responsible for should be allocated. judicial training with sufficient funding and other resources to achieve judicial training with sufficient funding and other resources to
their aims and objectives. achieve their aims and objectives.
The senior judiciary The highest judicial authorities should support judicial training. Judicial leaders and the senior judiciary should support judicial training. should support training.
Sources: Adapted from European Judicial Training Network 2016 and International Organization for Judicial Training 2017.
for specialized judges has increased. including a large number and diverse deal with these types of cases must However, just 101 of the 190 econo- type of creditors, insolvency represen- be highly knowledgeable and develop mies measured by Doing Business have tatives, practitioners and the debtor particular skills (such as financial and a specialized commercial jurisdiction6 facing financial difficulties.8 Judges that accounting skills).9 in place, and only 31 economies have a specialized bankruptcy court handling FIGURE 6.1 Solving commercial disputes is 92 days faster in economies with a insolvency cases. Having a specialized specialized commercial jurisdiction commercial jurisdiction can result in shorter resolution times (figure 6.1). Average time to enforce contracts (days) Specialized courts are created to handle 800 complex legal issues in the areas of commercial, insolvency, securities or 700 intellectual property law. Such courts require specialized judges with training 600 in specific and complex procedures. In an ever-changing business world, 500 judges’ knowledge must be kept current on the rapidly-evolving business regu- 400 latory environment (box 6.1). Bankruptcy cases, in particular, are complicated due to the demanding inter- 200 ests of the many stakeholders involved,7
0 Economies with specialized Economies without specialized
Note: The relationship is significant at the 5% level after controlling for income per capita. ENFORCING CONTRACTS AND RESOLVING INSOLVENCY 55
BOX 6.1 Facilitating investment through enhancing specialized training for lawyers and judges
Companies, corporate finance and capital markets are increasingly complex—they impact wages, financial stability and economic growth. Together with frequent legal and technological changes, this complexity creates obstacles for firms. Businesses must be able to rely on trained, certified professionals (such as accountants, attorneys and judges) to navigate these obstacles. The judiciary’s function as a check and balance hinges upon its ability to maintain practical know-how.a Regulatory uncertainty in new, complex areas of corporate law increases the risk for information asymmetry among market players. Judges are expected to stay current on the latest investment instruments. Guaranteeing minority investor protections against accrued risks, digital currencies or initial coin offeringsb are only several examples of the novelties to which legal professionals must adapt.
Given the multidisciplinary nature of business law—it intersects with economics, finance and accounting—specialized training for judges and legal practitioners can act as a critical, mitigating tool. Indeed, the capacity of judges to fairly and efficiently resolve economic disputes is a function of their knowledge of the law and the facts before them. Training can help improve both their understanding of the law and their ability to grapple with complicated financial or technological concepts.
There is a positive correlation between an economy’s judicial capacity in commercial law and the quality of its business environ- ment, court efficacy and public confidence.c Doing Business data for 155 economies show that 120 economies offer training to practicing lawyers, but only 83 provide specialized training on commercial and corporate law. Nearly 76% of high-income econo- mies offer specialized legal training to practicing lawyers while only 24% of low-income economies do.
Mandatory training of lawyers is more common in low-income economies, but it is rarely specialized
Share of economies offering training to lawyers
30 Training is mandatory Training is specialized 0
Training is offered
Low income Lower middle income Upper middle income High income Global average
The requirements to become a judge vary widely across economies. In 10 economies, judicial candidates to courts adjudicating commercial disputes do not require a law degree (but must satisfy alternative requirements). Only 38 economies—including France, Peru and Madagascar—require that candidates have prior experience or specialized knowledge of business law, finance or capital markets. Specialized training on business, corporate law, finance or capital markets is offered to judges in only 55 economies. Among the main reasons for the lack of specialized training globally are court workload and a lack of targeted training directly applicable to the cases for adjudication.d
continued 56 DOING BUSINESS 2019
BOX 6.1 Facilitating investment through enhancing specialized training for lawyers and judges (continued)
About one-third of economies offer specialized training to judges
Share of economies offering specialized training to judges
5
0 East Asia Sub-Saharan OECD high Middle East & Latin America 0 & Pacific Africa income North Africa & Caribbean South Asia Europe & Central Asia
Global average
Justice systems should act as facilitators of investment and economic growth, not obstacles. Doing Business data suggest that specialized training of lawyers and judges is an area that could benefit from more attention and resources worldwide. Even where continuing training and education are offered, they are seldom mandatory or practical to the cases assigned and often exacerbate judges’ lack of expertise. However, imposing standardized mandatory training is not an adequate solution. Setting minimum stan- dards should not come at the cost of motivation. Instead, integrating training plans into annual judicial performance evaluations (or otherwise creating incentives to continue learning) are opportunities to enhance judicial systems’ indirect but significant role in investment.
a. P alumbo and others 2013; Lorizio and Gurrieri 2014; Magnuson and others 2014. b. Initial coin offerings are an alternative way of raising capital through the sale of virtual coins or tokens. New businesses can create and sell their own virtual currencies
without selling stocks. c. F or more on the EBRD’s Core Principles for Commercial Law Judicial Training in Transition Countries, see www.ebrd.com/documents/legal-reform/core-principles-for-
commercial-law-judicial-training.pdf. d. European Parliament 2017.
Accumulating job-specific human capital that is not characteristic of an ordinary REGULATORY REFORM, in handling insolvency cases vis-à-vis commercial judge.11 In France, insolvency TRAINING OF JUDGES AND the general legal knowledge of judges judges, as a rule, have a good under- JUDICIAL EFFICIENCY GO has an outsized effect on bankruptcy standing of how the business operates, HAND IN HAND outcomes by significantly reducing the which ensures a more active involve- duration of the insolvency procedure ment of the judges in the hearings and Judicial training programs can improve and achieving more reliable results.10 evidentiary stage.12 Insolvency training judicial performance. Specialized training To successfully carry out a reorganiza- of the judiciary has a broader impact and continuous learning on insolvency law tion proceeding, for example, a judge on the successful implementation of and practice allow the competent judge must demonstrate sound accounting regulatory reforms. By providing quality- to make better, more informed decisions, and financial skills; therefore, insolvency based training to judges after insolvency taking into account elements such as the judges should be designated on their reforms have passed, the system is financial well-being and viability of a debt- merit and ability to fully understand the significantly more likely to operationalize or’s business, the effect of the procedures financial situation of the debtor, a skill regulatory changes. ENFORCING CONTRACTS AND RESOLVING INSOLVENCY 57
on the contracts and assets of the debtor, FIGURE 6.2 There is a positive association between economies with training and so on. Economies with training programs and a higher resolving insolvency score programs for judges score better and are closer to the best regulatory practice as Average resolving insolvency score measured by the Doing Business resolving (0100) insolvency indicators (figure 6.2). 60
Training can act as an essential conduit 50 for the introduction of new laws, methods and practices to the judiciary.13 40 Training can, in effect, make the decisions of judges more predictable. By providing 30 all judges with the same information and knowledge on a particular regula- 20 tory reform, they will be more likely to interpret the new rules similarly, resulting 10 in more coordinated, uniform deci- sions. Chile adopted a new insolvency 0 Training not available law in 2014 that specifically required Training available insolvency law training for civil judges dealing with insolvency proceedings; the Source: Doing Business database. law also mandated that appellate courts Note: The relationship is significant at the 5% level after controlling for income per capita. adopt measures to guarantee the law’s successful implementation. Since then, United Arab Emirates positive effects on the judicial system as judges nationwide have been trained a whole, but also in the areas of commer- on the new insolvency law and the time The United Arab Emirates has been cial litigation and insolvency specifically. to resolve insolvency proceedings has modernizing and improving the quality Judicial training has played a funda- decreased in Santiago. Furthermore, as and efficiency of its judicial system mental role in boosting the effectiveness captured by Doing Business 2018, the time since the early 1990s. The country has of structural reforms, particularly the to complete a liquidation procedure after effectively redesigned the architecture creation of specialized commercial courts an attempt at reorganization fell from 3.2 of its judicial system by implementing in 2008, the implementation of an elec- to two years. Doing Business data show a court management techniques, adopting tronic case management system in 2014 positive association between resolving new technologies and professionalizing and the adoption of a new insolvency insolvency reforms and training programs judicial officers within the courts. These regime in 2016. Targeted and continuous (figure 6.3). Indeed, among economies efforts have had transformative and with the same income per capita, econo- mies with training programs are 11% FIGURE 6.3 Economies with training programs are more likely to have reformed in more likely to have reformed in this area Doing Business 2019 in the area of resolving insolvency in Doing Business 2019. Share of economies with training programs No resolving insolvency reforms The cases of Indonesia and the United (%) in DB2019 (176 economies) Arab Emirates provide two examples of 70 economies where training programs have supported the implementation of reforms 60 in the areas of commercial litigation and insolvency. Both countries recently intro- 50 duced regulatory changes that made it easier to enforce contracts and to 40 resolve insolvency as measured by Doing Business, but they also adopted robust 30 training frameworks for judges which contributed to the successful implemen- 20 tation of these reforms.
0 Resolving insolvency reforms in DB2019 (14 economies)
Note: Nine of the 14 economies that reformed in the area of resolving insolvency in 2017/18 have training programs on insolvency law. These economies are Belgium, Djibouti, the Arab Republic of Egypt, Kenya, the Kyrgyz Republic, Malaysia, Pakistan, Rwanda and Turkey. The relationship is significant at the 1% level after controlling for income per capita. 58 DOING BUSINESS 2019
these matters. This training has resulted
Training can act as an essential conduit for the in faster resolution times, lower appeal introduction of new laws, methods and practices rates and higher-quality judgments. to the judiciary. During the past 3-4 years, around 35% of first instance judgments were appealed
and, of these decisions, the appellate
court upheld 87-89%.15 These results
training has allowed judges to put legisla- system implemented within 12 months suggest that the vast majority of the deci-
tive reforms into practice and to use new of the enactment of the reform. Training sions taken by the commercial court were
case management tools to reduce delays is also offered in the form of workshops high-quality decisions in the first place.
and improve the quality of their decisions. in cooperation with other national and
international public institutions and The United Arab Emirates also invested
Although training of judicial officers has programs funded and provided directly resources in providing comprehensive
been an integral part of the strategy by the courts. Monitoring and evalua- training for judges on new technology. In
to modernize the judiciary since the tion are part of the training system; the 2014 Dubai Courts adopted a new case
1990s, it was formally introduced as a Dubai Judicial Institute and the Human management system and established a
fundamental component in the systems Resources Department for the courts Case Management Office in every court
of appointment, performance measure- measure the impact of every training to aid the flow of cases and expedite the
ment, incentives and promotion for three months after completion. trial process. A Smart Petitions mobile
judges with the Dubai Judicial Authority application also facilitated the filing of
Law of 2016. The law stipulates that Judicial training has played a funda- petitions, court document submission
prospective judges must pass a training mental role in the United Arab Emirates and payment of court fees. High-quality
course before their appointment and that in the effective implementation of regula- training allowed these new systems
they must attend an orientation before tory reforms to improve judicial efficiency to be used effectively. Following the
sitting on the bench. Additionally, judges’ and quality in commercial litigation. A implementation of these reforms at the
promotions are linked to their completion commercial court was established in commercial court, average resolution
of training programs (they are required 2008 among six specialized courts.14 times declined. From 2014 to 2018, the
to attend a minimum number of training Different circuits were created within average time for filing the case, going
programs each year). Indeed, there is a the court to hear disputes related to through the legal process and obtaining
positive association between the accu- commercial contracts, bankruptcy, the final judgment decreased from 380
racy of judgments—understood as the intellectual property, banking, commer- to 351 days. By learning how to use the
percentage of cases upheld as opposed cial companies, exclusive distribution online case management system, many
to the cases overturned or amended by licenses and maritime issues. Judges in judges stopped relying on clerks to check
the appellate court—and the number of each circuit received technical training on and print documents for the case and, by
trainees following the formal inclusion
of training in the United Arab Emirates’ FIGURE 6.4 The higher the number of trainees, the more accurate the judgments judicial authority law (figure 6.4). Number of trainees
Under the direction of the Judicial Council,
the general strategy for providing judicial 250 2017
training in the United Arab Emirates is guided by existing needs and the require-
ments of the judicial inspections done 150
on individual judges. Training is provided
by the Dubai Judicial Institute, a dedi- 100 2016
cated institution for judicial training. The 50
institute offers continuous and special- 2015
ized training in diverse topics such as 0 legal awareness, Islamic economics and Judicial Council leadership as well as 78 79 80 81 82 83 84
Cases upheld in second instance (%)
customized training programs. Also, all Source: Dubai 2016; Dubai 2017. commercial court judges receive training on every legal reform or new court Note: Accuracy of judgments is the percentage of cases upheld as opposed to the cases overturned or amended by the appellate court. ENFORCING CONTRACTS AND RESOLVING INSOLVENCY 59
the end of 2017, more than 300,000 peti- the organization of judicial training.17 restructuring, improved work proce- tions had been electronically submitted In 2003 the Supreme Court assumed dures, human resource development, and processed by Dubai Courts. the authority to provide judicial training new working groups and a new judicial and became the primary counterpart training center, all of which contributed Specialized training for judges on insol- for international assistance on judicial to reducing the number of unresolved vency procedures was essential for reform.18 Within the Supreme Court, the cases from 20,314 in 2004 to 11,479 the United Arab Emirates to realize Judicial Training Center (JTC) evolved to in 2009.21 A significant milestone was the full benefits of its new insolvency be the central unit responsible for devel- reached in 2015 when Indonesia intro- law. Seeking to create a robust legal oping and organizing judicial training.19 duced a dedicated procedure for small insolvency framework, the United Arab claims that allows for parties’ self- Emirates adopted a new insolvency law The JTC exercises its mandate by representation.22 Based on the estab- in 2016 that introduced a reorganization operating three separate training lished small claims procedure, the JTC procedure and replaced an outdated programs: integrated initial judicial also developed a five-day small claims regime. The adequate application of new training, continuing judicial education court training for judges on efficient case insolvency procedures required active and certification training.20 The two- administration. This training resulted in court involvement; judges needed rele- year integrated initial judicial training a marked increase in the clearance rate vant bankruptcy experience and training program, for judge candidates, includes for small claims, from 79% in 2015 to to carry out this role effectively. Judges a combination of courses and an intern- 88% in 2016.23 have been receiving training since the ship. The continuing judicial education enactment of the law. In 2017 bankruptcy program, which provides supplementary Judicial reform and the development judges participated in two workshops training for judges who have worked for of judicial training in Indonesia are also on the new law—one, for 27 bankruptcy 1-5 years and 6-10 years, is organized reflected in the Doing Business data, which judges, was delivered by the Judicial based on training needs. The certification show a decrease in the time to resolve Institute and the other, for 31 judges, training program is designed for ad-hoc a commercial dispute through a local was delivered by the U.S. Department of judges and judges serving in special first-instance court, both in Jakarta and Justice. Senior judges provided additional courts and covers specific issues such Surabaya (figure 6.5). training programs and workshops. as, for example, mediation, commercial disputes and fisheries. In the area of resolving insolvency, After several years of promoting a Indonesia’s 2004 insolvency law24 coherent system for judicial training, The emphasis on training has spilled included an explicit training provision the United Arab Emirates is experi- over to other areas of Indonesia’s legal for prospective judges.25 Training was encing improvements in court efficiency system. Reforms to improve judicial also provided for existing commercial and quality of decisions. Judges are efficiency were implemented by the court judges with jurisdiction over insol- embracing a culture of continuous Supreme Court, including organizational vency cases.26 As the judges’ expertise learning and development, which allows them to acquire specialized skills. FIGURE 6.5 The time to resolve a commercial dispute through a local first-instance court decreased in both Jakarta and Surabaya Average time to enforce contracts Shaken by the impact of the 1997 Asian (days) financial crisis, Indonesia has worked 600 continuously to improve its commercial regulatory framework. With the assis- 500 tance of the IMF, the government has focused on bringing commercial sophis- 400 tication to the courts, including through training.16 The independence of the judi- 300 cial system was strengthened in 1999 with the adoption of the so-called “one 200 roof” approach which was implemented following the transfer of administra- 100 tive control over the courts from the executive branch to the judiciary; funda- 0 Jakarta mental changes were also made to Surabaya DB2019
60 DOING BUSINESS 2019
FIGURE 6.6 The time to resolve insolvency of SMEs has steadily decreased in Jakarta NOTES
Time to resolve insolvency This case study was written by Najah Nina (months) Dannaoui, Maksym Iavorskyi, Herve Kaddoura, Klaus Koch-Saldarriaga, Joseph Antoine Lemoine, 80 Tiziana Londero, Raman Maroz, Madwa-Nika Phanord-Cadet, Marion Pinto, María Antonia 70 Quesada Gámez and María Adelaida Vélez Posada.
60 1. Baye and Wright 2011. 2. Nees 2007. 50 3. See Dam 2006; Trebilcock and Leng 2006;
40 Mitman 2016. 4. Esposito, Lanau and Pompe 2014; Ahsan 2013; Laeven and Woodruff 2007. 20 5. For more information on the École Nationale
10 de la Magistrature, see https://www.enm .justice.fr. 0 6. A specialized commercial jurisdiction is established by setting up a dedicated stand- DB2005 DB2007 DB2009 DB2011 DB2013 alone court, a specialized commercial section within an existing court or specialized judges Source: Doing Business database. within a general civil court. 7. UNCITRAL 2001. Note: The time to resolve insolvency of SMEs in Jakarta as measured by Doing Business has remained 13 months 8. Rachlinski, Guthrie and Wistrich 2006. since 2012. 9. Rachlinski, Guthrie and Wistrich 2006. 10. Iverson and others 2018. increased, so did the performance of can rely on the court system to resolve 11. UNCITRAL 2001. the courts, as evidenced by their swift their case in a timely fashion, with a 12. For more on the perspective of insolvency adjudication of cases.27 The latter is also competent judge correctly interpreting judges, see Broude and others 2002. corroborated by Doing Business data. The and implementing the law. Judges 13. Broude and others 2002. time to resolve insolvency of small and should be well-trained professionals 14. Dubai, Dubai Courts 2008. medium-size enterprises (SMEs), for that enjoy the confidence of the busi- 15. Dubai, Dubai Courts 2008. example, has steadily fallen in Jakarta, ness community and society—and that 16. Tomasic 2013. from 72 months in 2004 to 13 months in requires a training framework which 17. HRRC 2014. 2012, where it has remained ever since enables judges to receive comprehen- 18. Cox, Duituturaga and Sholikin 2012. (figure 6.6). Furthermore, although the sive and continuous training. 19. In addition to these tasks, the Judicial Training number of incoming reorganization cases Center is responsible for administrative and in Jakarta more than doubled—from 66 Economies worldwide have adopted management training within the judiciary. applications in 2012 to 146 in 2016—the effective training frameworks for 20. Indonesia, Supreme Court 2012. Commercial Court of Central Jakarta judges. The United Arab Emirates has 21. Men Yon and Hearn 2016. continued to consider them at the same been particularly active in promoting 22. These data are from the Doing Business pace: 55 closed cases in 2012 compared a coherent system for judicial training database. For more information see http:// to 118 in 2016.28 with impressive results in court www.doingbusiness.org/Reforms/Overview efficiency and quality of decisions. /Economy/indonesia. Although Indonesia has established an Indonesia’s efforts to train judges 23. The clearance rate is the number of decided impressive judicial training program, following judicial reform bore positive cases as a share of incoming cases. The there is room for improvement in terms results through a substantial decrease calculations are based on the data provided by of the quality of its judicial services. in court backlogs and insolvency case the Commercial Court of Central Jakarta. For Given the high rotation rate in the judi- resolution times. more information see http://pn-jakartapusat ciary, training programs may require .go.id/. further development. Nonetheless, the Continuous and comprehensive judi- 24. Indonesia’s insolvency law is Law No. 37 focus of the Indonesian government cial and court staff training is not, of 2004 on Bankruptcy and Suspension of on judicial training is visible, as is the however, the norm in many econo- Obligation for Payment of Debts. economy’s improvements across the mies. As evidenced by Doing Business 25. The training provision for judges can be found Doing Business metrics. data, the education and skills of court in Article 302 of Law No. 37 of 2004 on staff—including clerks, registrars and Bankruptcy and Suspension of Obligation for CONCLUSION bailiffs—are often disregarded in Payment of Debts. national training programs in the justice 26. Indonesia, Supreme Court 2008; Indonesia, Businesses must be able to operate sector, but they are no less impor- Supreme Court 2011. knowing that, if a problem arises, they tant to ensure efficiency and quality 27. Bedner 2008. in the courts. 28. These data are from the Commercial Court of Central Jakarta database. For more information see http://pn-jakartapusat.go.id/.
Annex: Labor Market
Trends from Doing Business data
Every economy in the world has a system of laws and regulations Given the changing dynamics of work, that mediates the relationship between employees, employers, trade assessing the right level of regulatory unions and the government. On the one hand, labor market regulation intervention in the labor market is protects workers from unfair treatment and brings a degree of critical. Doing Business measures some predictability to contracting; on the other, labor markets may not key aspects of labor market laws operate efficiently if overregulated, resulting in productivity and and regulations. employment losses.1 Doing Business data show that flexible The question of how economies can For employees, such protection is not labor regulation is associated with a design efficient labor policies—that always reliable and, furthermore, it only higher number of newly registered increase employment and productiv- covers those in formal employment— companies. ity without compromising employment everyone else is left unprotected. To protection—has been the subject of extend protection to all, while easing the In economies with a cumbersome labor intense debate.2 The challenge for burden on firms, policy makers should regulatory framework, a larger share of governments is to set labor policies on consider enacting national labor policies firms rely on temporary workers as a an efficiency range, or “plateau,” while that provide universal protection, instead share of total workers. avoiding distortionary interventions, of firm-based arrangements.5 or “cliffs,” which could undermine job Low-income economies are among creation through rigid policies or leave By measuring elements of labor market those with the highest severance pay workers wholly unprotected as a result regulation—hiring, working hours, upon dismissal. These economies of excessively flexible ones.3 Denmark’s redundancy rules and cost—as well as also have the lowest incidence of “flexicurity” model has been widely stud- aspects of job quality (the availability unemployment protection schemes. ied because it provides employee pro- of unemployment protection and sick tections while maintaining labor market leave, for example), Doing Business National training funds are available flexibility.4 Many economies that enact offers a rich dataset of 43 indicators for in two-thirds of economies globally, more flexible regulation, however, fail to policy makers to learn from the labor the majority of which are in the OECD make adequate investments to get the market regulatory experience of 190 high-income group. unemployed back into work. economies worldwide. The dataset can be used by governments, employers Without adequate social protection and and researchers to measure excessive active labor market policies—job assis- or insufficient labor market intervention tance programs provided by the state, for and investigate the state of social pro- example—workers are at the mercy of the tection in their economies. A researcher employment contract. For firms, this can could use Doing Business data, for be equally challenging: instead of focus- example, to determine whether there is ing on their business, they are faced with a relationship between the flexibility of the burden of protecting their employees. an economy’s employment regulations 62 DOING BUSINESS 2019
and the number of newly registered Sub-Saharan Africa is the region with the highest proportion companies (figure 7.1). Such findings of firms that rely on temporary workers as a share of total are in line with earlier research showing workers, followed by South Asia and East Asia and the Pacific. that stringent labor market regulation coupled with burdensome regulations economies with lower levels of informal- more firms rely on temporary workers on entrepreneurial activity is nega- ity. Nonetheless, research shows that as a share of total workers. Conversely, tively correlated with the entry of new informality is more prevalent in econo- lower labor costs could give more hiring small firms.6 mies with more cumbersome entry regu- space to start-ups, particularly in times lations and rigid labor laws.11 Therefore, of economic downturn or production Faced with cumbersome labor laws care should be exercised when designing shifts.12 These findings suggest that that result in complex hiring proce- labor market policies to avoid a further stringent labor regulation is related to dures, stringent working hours or high increase in the level of informality as a an increase in temporary employment redundancy costs, new businesses may result of rigid labor laws that constrain relative to permanent employment. choose to employ workers informally, firm growth. Doing Business data show Sub-Saharan Africa is the region with effectively joining the informal economy.7 that there is an association between the highest proportion of firms that The existence of a large informal sector economies with more flexible labor rely on temporary workers as a share in developing economies is one of the regulation and a higher number of newly of total workers, followed by South central factors undermining productiv- registered businesses. Even formally- Asia and East Asia and the Pacific.13 ity and economic development.8 In Sub- established companies may choose to Understanding these linkages and their Saharan Africa, informality remained at under-hire permanent employees or consequences is important, given that an average of 75% of total employment increase temporary workers when faced entrepreneurial activity and job creation from 2000 to 2016.9 In Nepal, 98% of with strict regulation governing hiring play a crucial role in poverty reduction employment is informal.10 and redundancy. and sustainable development.14
Unequivocally, the reach and impact of Firm-level data also show that where Stringent employment protection can improvements in labor market regula- labor market regulation is less flexible, also cause employers to create fewer tion in economies with higher levels of informality will not be the same as in
FIGURE 7.1 Stringent labor regulation is associated with fewer newly registered companies and a greater number of firms relying on temporary workers
Business entry density rate Firms relying on temporary workers (%) 14 18
12 16
14
8 10
6 8 4 6 4
2 2
0 0 20 40 60 80 0 0 20 40 60 80
Rigidity of employment regulation index (0100) Rigidity of employment regulation index (0100)
Sources: Doing Business database; Entrepreneurship database (http://www.doingbusiness.org/data/exploretopics/entrepreneurship), World Bank; Enterprise Surveys database (http://www.enterprisesurveys.org), World Bank.
Note: The rigidity of employment regulation index is the average of four other indices—hiring, working hours, redundancy rules and cost. For an explanation on how these indexes are computed, see the data notes in Doing Business 2013. The business entry density rate is the number of newly registered firms with limited liability per 1,000 working- age people (age 1564) per calendar year. The relationships are significant at the 5% level after controlling for income per capita and are robust to the removal of the outliers. ANNEX: LABOR MARKET REGULATION 63
permanent jobs as they attempt to of work. As a result, economies may the area of working hours in 2017/18. circumvent the cost of providing consider revisiting legal restrictions on In India (Mumbai) the Maharashtra employment protection to permanent non-standard working hours such as Shops and Establishment Act, 2017, employees.15 While doing so may be night work, weekly holiday or overtime increased overtime hours and eliminat- a short-term solution for employers, work. Understanding the impacts of ed work restrictions on the weekly rest this labor market duality presents sig- regulatory restrictions, including those day, while introducing a compensatory nificant risks to the economy. These on working hours, is important for pro- day off and a 100% wage premium for risks—including no overall increase in moting entrepreneurship.19 According work on that day. Norway also eased employment,16 negative implications for to Doing Business data, 40% of econo- restrictions on night work by allowing employees’ professional development, the mies have legal restrictions on night employees to work past 9:00 p.m. and costs associated with unfair dismissal17 work, weekly holiday work or overtime until 11:00 p.m. Non-standard work and weak productivity growth—are dis- work in the food retail industry. Of schedules allow businesses to adjust cussed extensively in the literature.18 these three areas, weekly holiday work their workforce as they evolve and face is the most restricted. The largest new global dynamics. Weekly holiday It is a challenge for any economy to share of high-income economies have or night work prohibitions constrain develop labor policies that avoid labor restrictions on work performed on a firms and give them less flexibility to market segmentation and provide a bal- weekly rest day, followed by lower- meet their employment needs. ance between worker protection and flex- middle-income economies (figure 7.2). ibility. Measuring labor market regulation In Belgium, for example, there is a gen- Severance payment and length assists policy makers in making informed eral prohibition on employing personnel of employment policy decisions. The differences in on Sunday; to operate on Sunday, busi- selected labor market regulation—such nesses must obtain authorization from New data show that low- and lower- as that governing working hours, sever- the Mayor and Aldermen.20 middle-income economies, which ance payment, unemployment protection maintain the highest average severance and the availability of national training Night work is the second most restrict- pay as measured by Doing Business,21 funds—is discussed below. ed area according to Doing Business tend to mandate longer minimum data. Upper-middle-income economies lengths of employment before a worker Working hours have the most limits on night work, is entitled to severance pay (figure 7.3). followed by the lower-middle-income Facing higher dismissal costs, employ- Technological advancements and mar- group. Nine economies reformed in ers may be induced to choose to keep ket dynamics are changing the nature senior workers over junior ones.22 If only
FIGURE 7.2 Lower-middle-income economies have the most restrictions on night, weekly holiday and overtime work
Share of economies where work restriction is in place (%)
5
0 Lower middle income Upper middle income High income
Night work Weekly holiday work Overtime work
64 DOING BUSINESS 2019
FIGURE 7.3 Workers in low-income economies must be employed the longest to obtain severance pay
Weeks
0 Lower middle income Upper middle income High income
Length of employment to obtain severance pay Average severance pay
Note: The sample size includes 177 economies for which data on the minimum length of employment are collected in Doing Business 2019.
available to experienced employees and employee becomes eligible. However, to provide training for their employees, in economies without unemployment only 5% of low- and lower-middle- professional development as a national insurance, more vulnerable employ- income economies require unemploy- policy generates more opportunities for ees—such as youth, for example—may ment protection by law. A lack of the wider population. India, for example, be left without any income protection. protection and benefits leaves people has set a target of training 500 million Research shows that youth employ- vulnerable to poverty, particularly during people by 2022 to spur employment ment can decrease by roughly 1.5 life events such as poor health or old and national development.27 percentage points when severance pay age.25 Unemployment protection policies is increased by 100%.23 The labor mar- are critical in promoting inclusive labor National training funds are one of the ket can become segregated between markets, human capital development, main financing vehicles for putting highly protected older workers with productivity and economic growth.26 The national skills development policies job stability, and younger, less experi- need is particularly high in developing into practice. Such funds, dedicated enced workers who are unable to ben- economies where informality is predomi- to improving the skills of citizens, efit from labor protection mechanisms. nant. In 2017/18, Malaysia and Nepal typically come from a stock or flow of Therefore, more flexible regulation introduced unemployment protection financing outside normal government should be enacted only once enhanced schemes, while Bulgaria increased the budget channels.28 Doing Business data social assistance and insurance are in minimum contribution period for unem- indicate that national training funds place.24 Within the past year, South ployment protection from nine to 10 exist in 60% of economies worldwide Sudan adopted legislation introducing months. To ensure basic protections for at varying levels of development and severance payments for redundancy all citizens, effective national level poli- geography. The OECD high-income termination; France increased severance cies should be designed in collaboration group has the largest share of econo- payments, while Azerbaijan and Lithuania with social partners. mies with national training funds, fol- decreased these amounts. lowed by Sub-Saharan Africa and Latin Similarly, a lack of training can leave America and the Caribbean (figure 7.4). Unemployment protection and people, especially youth, unprepared Training funds in high-income econo- skills development for the job market. Economies should mies are most commonly financed by continuously improve the skills of the levies (taxes) on enterprises, while in Globally, 40% of economies measured labor force to adapt to rapidly chang- low-income and lower-middle-income by Doing Business provide unemployment ing business and social environments. economies the funds primarily come protection, with an 8-month average Although firms are generally expected from international donors.29 minimum contribution period before an ANNEX: LABOR MARKET REGULATION 65
FIGURE 7.4 South Asia has the lowest share of economies with national training funds
Share of economies with national training funds (%)
5
0
OECD Sub-Saharan Latin America East Asia Europe & Middle East & South Asia high income Africa & Caribbean & Pacific Central Asia North Africa
The benefits of national training programs are available. Since its creation in 2017 and its associated institutions,31 which are yet to be fully evaluated. However, Bolivia’s National Employment Plan has operate under the umbrella of the Doing Business data show a negative and helped generate about 58,000 jobs for National Confederation of Industry, have significant association between the avail- young people by providing incentives to graduated 55 million professionals since ability of national training funds and youth companies including co-financing their 1942. The SENAI offers approximately unemployment (figure 7.5), suggesting training.30 In Brazil the Serviço Nacional 3,000 courses that train workers in 28 the youth unemployment rate is lower in de Aprendizagem Industrial (SENAI, the industrial areas. Courses range from economies where national training funds National Service for Industrial Training) professional learning to college and graduate degrees. In Sub-Saharan Africa, FIGURE 7.5 Availability of national training funds is associated with lower levels of Côte d’Ivoire’s Professional Training and youth unemployment Development Fund was created with the core mission of financing employee Total youth unemployment training initiatives to address the chal- (% of labor force) lenge of low education and skills among 25 workers.32 In East Asia and the Pacific, the Lao People’s Democratic Republic 20 established a national training fund in 2010.33 The main role of the fund, which 15 is financed through 1% mandatory employee salary contributions, is to fos- 10 ter the development of relevant job skills in the country’s workforce.
5
0 CONCLUSION
No national training funds available National training funds available The Doing Business labor market regulation dataset serves as a tool Source: Doing Business database. for policy makers to identify areas for regulatory reform and for researchers to Note: The relationship is significant at the 5% level after controlling for income per capita. The sample includes 116 economies. 66 DOING BUSINESS 2019
investigate the links between changes 21. Doing Business measures severance pay for to labor regulation and economic out- workers with 1, 5 and 10 years of tenure. comes. Given the changing dynamics of work, determining the right level 22. Montenegro and Pagés 2007; Heckman and of regulatory intervention in the labor Pagés 2003; Montenegro and Pagés 2003. market is critical. It is important on the one hand to provide businesses with the 23. Montenegro and Pagés 2007. flexibility to meet their permanent and 24 . World Bank 2018. temporary staffing needs while, on the 25. Alderman and Yemtsov 2013. other, ensuring worker protections and 26 Acemoglu and Shimer 2000; Di Maggio and the revision of rigid labor legislation, particularly in developing economies Kermani 2016; Kuddo, Robalino and Weber where vulnerable groups may be left 2015. behind. Shifts in labor market demand 27. For more information on India’s national also call for new ways of thinking training policy, see the UNESCO Institute for about skills development and training, Lifelong Learning brief on India at http://uil including national policies and funding .unesco.org/fileadmin/keydocuments strategies that economies can utilize to /LifelongLearning/en/UIL_Global_Inventory prepare their citizens for the future. _of_NQFs_India.pdf. 28. Johanson 2009. NOTES 29. Johanson 2009. 30. For more information, see the website of Plan This case study was written by Lucia Arnal Generación de Empleo at http://www Rodriguez, Liliya F. Bulgakova and Dorina P. .plandeempleo.bo/. Georgieva. 31. The SENAI was followed by four other sector- specific training institutions for commerce 1. Botero and others 2004; Besley and Burgess (Serviço Nacional de Aprendizagem 2004; Amin 2007. Comercial, SENAC), rural areas (Serviço Nacional de Aprendizagem Rural, SENAR), 2. World Bank 2012. small enterprises (Serviço Brasileiro de Apoio 3. The World Bank’s World Development Report às Micro e Pequenas Empresas, SEBRAE) and transport (Serviço Nacional de Aprendizagem 2013 uses the term “plateau” to describe the do Transporte, SENAT). All of these balance between unemployment protection institutions operate under the same basic and labor market flexibility. structure and legal framework. 4. Ulku and Muzi 2015. 32. For more information on the Fonds 5. World Bank 2018. de Développement de la Formation 6. Scarpetta and others 2002; Klapper, Laeven Professionnelle, see the website at http:// and Rajan 2006. www.fdfp.ci/faq. 7. Loayza, Oviedo and Servén 2005. 33. Lao PDR’s national training fund was 8. La Porta and Shleifer 2014. established by Decree No. 036/PM of the 9. World Bank 2018. Ministry of Labour and Social Welfare dated 10. International Labor Organization data (http:// January 22, 2010. The fund is meant to build www.ilo.org/ilostat); employment in the and develop labor skills at the national and informal economy as a percentage of total provincial levels by creating opportunities non-agricultural employment. for citizens to receive training and skills 11. Djankov and Ramalho 2009. development at training centers, schools and 12. World Bank 2018. colleges. The fund also facilitates academic 13. Enterprise Surveys database (http://www scholarships, grants and short-term loans. .enterprisesurveys.org/), World Bank. The share of firms relying on temporary workers by region is as follows: Sub-Saharan Africa 7.2%, South Asia 6.2%, East Asia and the Pacific 5.1%, the Middle East and North Africa 4.3%, Europe and Central Asia 3.9%, and Latin America and the Caribbean 3.9%. 14. Djankov, Georgieva and Ramalho 2018. 15. Cahuc, Charlot and Malherbet 2016. 16. OECD 2013. 17. Ulku and Muzi 2015. 18. OECD 2014. 19. World Bank 2012. 20. As stipulated by Belgium’s Labour Act of March 16, 1971, and sectoral regulations (JIC 119).
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Data Notes
The indicators presented and analyzed in Doing Business measure business regulation, the quality and strength of legal frameworks, the protection of property rights—and their effect on businesses, especially small and medium-size domestic firms. First, the indicators document the complexity of regulation, such as the number of procedures to start a business or to register a transfer of commercial property. Second, they gauge the time and cost to achieve a regulatory goal or comply with regulation, such as the time and cost to enforce a contract, go through bankruptcy or trade across borders. Third, they measure the extent of legal protections of property, for example, the protections of minority investors against looting by company directors or the range of assets that can be used as collateral according to secured transactions laws. Fourth, a set of indicators documents the tax burden on businesses. Finally, a set of data covers different aspects of employment regulation. The 11 sets of indicators measured in Doing Business were added over time, and the sample of economies and cities expanded (table 8.1).
METHODOLOGY (table 8.2). These experts have several rounds of interaction with the Doing The Doing Business data are collected in Business team, involving conference a standardized way. To start, the Doing calls, written correspondence and visits Business team, together with expert by the team. For Doing Business 2019 advisers, designs a questionnaire. The team members visited 28 economies to questionnaire uses a simple business case verify data and recruit respondents. The to ensure comparability across econo- data from questionnaires are subjected mies and over time—with assumptions to numerous rounds of verification, about the legal form of the business, leading to revisions or expansions of the its size, its location and the nature information collected. of its operations. The Doing Business methodology offers Questionnaires are administered to several advantages. It is transparent, more than 13,800 local experts, using factual information about what laws including lawyers, business consultants, and regulations say and allowing multiple accountants, freight forwarders, govern- interactions with local respondents ment officials and other professionals to clarify potential misinterpretations routinely administering or advising of questions. Having representative on legal and regulatory requirements samples of respondents is not an issue; 74 DOING BUSINESS 2019
TABLE 8.1 Topics and economies covered by each Doing Business report
Topic DB DB DB DB DB DB DB DB DB DB DB DB DB DB DB DB 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
electricity
construction permits
Trading across borders
Paying
Protecting minority
property
Resolving insolvency
Enforcing
Labor market regulation
Starting a business
Number of 133 145 155 175 178 181 183 183 183 185 189 189 189 190 190 190 economies
Note: Data for the economies added to the sample each year are back-calculated to the previous year. The exceptions are Kosovo and Montenegro, which were added to the sample after they became members of the World Bank Group. Eleven cities (though no additional economies) were added to the sample starting in Doing Business 2015. The data for paying taxes in Doing Business 2019 refer to January-December 2017. The data for all other sets of indicators are for May 2018.
Doing Business is not a statistical survey, collected in a large sample of economies. extent of specific regulatory obstacles and the texts of the relevant laws and Because standard assumptions are used to business but also identify their source regulations are collected and answers in the data collection, comparisons and and point to what might be reformed. checked for accuracy. The method- benchmarks are valid across economies. Doing Business 2019 has no major meth- ology is easily replicable, so data can be Finally, the data not only highlight the odological change at the indicators level.
TABLE 8.2 How many experts does Doing Business consult?
Economies with given number LIMITS TO WHAT IS of respondents (%) MEASURED
Indicator set Respondents 12 35 5+ The Doing Business methodology has five limitations that should be considered Starting a business 2,364 10 23 67 when interpreting the data. First, for most economies the collected data refer to Dealing with construction permits 1,320 18 37 45 businesses in the largest business city (which in some economies differs from Getting electricity 1,283 23 39 38 the capital) and may not be representa- tive of regulation in other parts of the Registering property 1,484 15 37 48 economy. (The exceptions are 11 econo- mies which had a population of more Getting credit 1,817 8 27 65 than 100 million in 2013, where Doing Business now also collects data for the Protecting minority investors 1,428 24 32 44 second largest business city.)1 To address this limitation, subnational Doing Business Paying taxes 1,754 9 23 68 indicators were created (box 8.1).
Trading across borders 1,616 13 36 51
Enforcing contracts 1,624 14 36 50
Resolving insolvency 1,364 21 32 47
Labor market regulation 1,205 17 41 42
Total 17,259 16 33 51
Note: The total number of respondents includes experts contributing to multiple indicator sets. DATA NOTES 75
BOX 8.1 Comparing business regulation and learning from good practices at the local level: subnational Doing Business studies
Improving the business regulatory environment by learning from international good practices can propel economies to improve. How- ever, learning from good practices across different locations within the same economy can be an even more powerful motivator. Sub- national Doing Business studies expand Doing Business indicators beyond an economy’s largest business city as measured by the annual report. These studies, which are demand driven and conducted at the request of governments, capture differences in regulations or enforcement at the local level, allowing policy makers to effectively target bottlenecks and improve the business environment across their economy.
Data produced by subnational Doing Business studies are comparable across locations within an economy and internationally. Policy makers can benchmark their results both locally and globally and see how their overall performance in Doing Business would improve if the largest business city were to adopt all the good practices documented within their borders. Subnational studies can prompt discus- sions of regulatory reform across different levels of government, providing opportunities for local governments and agencies to learn from one another, resulting in local ownership and capacity building.
There can be substantial variations in regulation or in the implementation of national laws across locations within an economy. A sub- national Doing Business study completed in 2017 benchmarking Colombia’s 32 departments showed that entrepreneurs face different realities depending on their geographic location. For starting a business, for example, one-third of Colombia’s cities performed similarly to Austria, Germany and Poland—all OECD high-income economies. However, the number of procedures required in the city of Inírida (16) is exceeded by only two of the 10 worst-ranked economies globally (namely República Bolivariana de Venezuela and Equatorial Guinea, with 20 and 16 procedures, respectively).
What is the main lesson? Cooperation between entities facilitates reform. In Colombia, this collaboration took the form of agreements between departmental and municipal governments and Chambers of Commerce to facilitate payment of registration fees and coordi- nate inspections—and between municipal governments and Curadores Urbanos (private professionals responsible for the administration of building permits) to accelerate the approval of construction permits. Studying good practices in other locations within Colombia (in this case, Manizales) can assist policy makers in replicating them locally.
Since 2005 subnational Doing Business studies have covered 510 locations in 75 economies. These locations represent all regions of the world and economies of varying income levels, including fragile and conflict-affected states such as Afghanistan, which completed a subnational Doing Business study in 2017 (see map). Eighteen economies—including the Arab Republic of Egypt, Colombia, Mexico, Nigeria, the Philippines, the Russian Federation and South Africa—have undertaken two or more rounds of subnational data collection to measure progress over time. This year subnational studies were completed in four EU member states (25 cities in Croatia, the Czech Republic, Portugal and the Slovak Republic), Nigeria (36 states and the Federal Capital Territory of Abuja) and South Africa (13 loca- tions). Ongoing studies include those in an additional three EU member states (24 cities in Greece, Ireland and Italy), Kazakhstan (16 cities), Mozambique (10 cities) and the United Arab Emirates.
Subnational studies cover a large number of cities across all regions of the world
83 cities in OECD 84 cities high-income economies in Europe and Central Asia
30 cities 46 cities 76 cities in the Middle East in South Asia in East Asia and North Africa and the Pacific
IBRD 43044 | 109 cities 82 cities AUGUST 2018 in Latin America in Sub-Saharan Africa and the Caribbean This map was produced by the ECONOMIES WITH ONE SUBNATIONAL OR REGIONAL STUDY Cartography Unit of the World Bank ECONOMIES WITH MORE THAN ONE SUBNATIONAL OR REGIONAL STUDY Group. The boundaries, colors, denominations and any other information shown on this map do not imply, on the part of the World Bank Group, any judgment on the legal status of any territory, or any endorsement or acceptance of such boundaries.
Source: Subnational Doing Business database.
Note: Subnational reports are available on the Doing Business website at http://www.doingbusiness.org/en/reports/subnational-reports. For any additional information, please contact the Subnational Doing Business Team at subnational@worldbank.org. 76 DOING BUSINESS 2019
Economy characteristics
Gross national income per capita Doing Business 2019 reports 2017 income per capita as published in the World Bank’s World Development Indicators 2018. Income is calculated using the Atlas method (in current U.S. dollars). For cost indicators expressed as a percentage of income per capita, 2017 gross national income (GNI) per capita in current U.S. dollars is used as the denominator. GNI data based on the Atlas method were not available for Eritrea; Puerto Rico (territory of the United States); San Marino; Somalia; South Sudan; the Syrian Arab Republic; Taiwan, China; República Bolivariana de Venezuela; and the Republic of Yemen. In these cases, GDP or GNP per capita data and growth rates from other sources, such as the International Monetary Fund’s World Economic Outlook database and the Economist Intelligence Unit, were used.
Region and income group Doing Business uses the World Bank regional and income group classifications, available at https://datahelpdesk.worldbank.org /knowledgebase/articles/906519. Regional averages presented in figures and tables in the Doing Business report include econo- mies from all income groups (low, lower middle, upper middle and high income), though high-income OECD economies are as- signed the “regional” classification OECD high income.
Population Doing Business 2019 reports midyear 2017 population statistics as published in World Development Indicators 2018.
Second, the data often focus on a in the World Bank Enterprise Surveys or data sets used for background papers. specific business form—generally a other firm-level surveys. The correction rate between Doing limited liability company (or its legal Business 2018 and Doing Business 2019 equivalent) of a specified size—and DATA CHALLENGES AND is 5.6%.2 may not be representative of the REVISIONS regulation on other businesses (for Governments submit queries on the example, sole proprietorships). Third, Most laws and regulations underlying data and provide new information to transactions described in a standard- the Doing Business data are available Doing Business. During the Doing Business ized case scenario refer to a specific on the Doing Business website at http:// 2019 production cycle the team received set of issues and may not represent www.doingbusiness.org. All the sample 151 such queries from governments. In the full set of issues that a business questionnaires and the details underlying addition, the team held multiple video encounters. Fourth, the measures of the indicators are also published on the conferences with government represen- time involve an element of judgment by website. Questions on the methodology tatives in 72 economies and in-person the expert respondents. When sources and challenges to data can be submitted meetings with government representa- indicate different estimates, the time through email at rru@worldbank.org. tives from 46 economies. indicators reported in Doing Business represent the median values of several Doing Business publishes 24,120 indica- STARTING A BUSINESS responses given under the assumptions tors (120 indicators per economy) each of the standardized case. year. To create these indicators, the Doing Business records all procedures team measures more than 117,000 data officially required, or commonly done Finally, the methodology assumes that points, each of which is made available in practice, for an entrepreneur to start a business has full information on what on the Doing Business website. Historical up and formally operate an industrial or is required and does not waste time data for each indicator and economy are commercial business, as well as the time when completing procedures. In prac- available on the website, beginning with and cost to complete these procedures tice, completing a procedure may take the first year the indicator or economy and the paid-in minimum capital require- longer if the business lacks informa- was included in the report. To provide a ment (figure 8.1). These procedures tion or is unable to follow up promptly. comparable time series for research, the include the processes entrepreneurs Alternatively, the business may choose to data set is back-calculated to adjust for undergo when obtaining all neces- disregard some burdensome procedures. changes in methodology and any revi- sary approvals, licenses, permits and For both reasons the time delays reported sions in data due to corrections. The completing any required notifications, in Doing Business 2019 would differ from website also makes available all original verifications or inscriptions for the the recollection of entrepreneurs reported DATA NOTES 77
FIGURE 8.1 What are the time, cost, paid-in minimum capital and number of to a special tax regime, for example, procedures to get a local limited liability company up and running? liquor or tobacco. It is not using heavily polluting production processes. Cost Leases the commercial plant or offices (% of income per capita) and is not a proprietor of real estate. The amount of the annual lease for Formal operation the office space is equivalent to one income per capita. Paid-in $ Number of The size of the entire office space is minimum procedures approximately 929 square meters (10,000 square feet). capital Does not qualify for investment incen- tives or any special benefits. Entrepreneur Time Has at least 10 and up to 50 (days) employees one month after the Preregistration Registration Postregistration commencement of operations, all of them domestic nationals. company and employees with relevant is readily available and that the entre- Has a turnover of at least 100 times authorities. The ranking of economies on preneur will pay no bribes. If answers income per capita. the ease of starting a business is deter- by local experts differ, inquiries continue Has a company deed that is 10 mined by sorting their scores for starting until the data are reconciled. pages long. a business. These scores are the simple average of the scores for each of the To make the data comparable across The owners: component indicators (figure 8.2). economies, several assumptions about the Have reached the legal age of majority businesses and the procedures are used. Two types of local limited liability and are capable of making decisions companies are considered under the Assumptions about the business as an adult. If there is no legal age starting a business methodology. They of majority, they are assumed to be are identical in all aspects, except that The business: 30 years old. one company is owned by five married Is a limited liability company (or its Are sane, competent, in good health women and the other by five married and have no criminal record. men. The score for each indicator is the legal equivalent). If there is more than average of the scores obtained for each one type of limited liability company in FIGURE 8.2 Starting a business: of the component indicators for both of the economy, the limited liability form getting a local limited liability company these standardized companies. most common among domestic firms up and running is chosen. Information on the most After a study of laws, regulations and common form is obtained from incor- Rankings are based on scores publicly available information on busi- poration lawyers or the statistical office. for four indicators ness entry, a detailed list of procedures Operates in the economy’s largest is developed, along with the time and business city. For 11 economies the 25% Time 25% Cost cost to comply with each procedure data are also collected for the second under normal circumstances and the largest business city (table 8A.1 at the Preregistration, As % of income paid-in minimum capital requirement. end of the data notes). registration and per capita, no Subsequently, local incorporation law- Is 100% domestically owned and postregistration yers, notaries and government officials has five owners, none of whom is (in calendar days) bribes included review and verify the data. a legal entity. Has start-up capital of 10 times 12.5% 12.5% Information is also collected on the income per capita. women men sequence in which procedures are to Performs general industrial or be completed and whether procedures commercial activities, such as the 12.5% 12.5% may be carried out simultaneously. It is production or sale to the public of men women assumed that any required information goods or services. The business does not perform foreign trade activities 12.5% 25% and does not handle products subject women Paid-in minimum 12.5% capital men
25% Procedures 25% Paid-in minimum capital Procedures are completed when Funds deposited in a final document bank or with a notary is received before registration (or up to three months after incorporation), as % of income per capita 78 DOING BUSINESS 2019
Are married, the marriage is that are officially required or commonly TABLE 8.3 What do the starting monogamous and registered with done in practice for an entrepreneur to a business indicators measure? the authorities. formally operate a business are recorded (table 8.3). Procedures to legally start and formally Where the answer differs according operate a company (number) to the legal system applicable to the Procedures required for official corre- woman or man in question (as may spondence or transactions with public Preregistration (for example, name verification or be the case in economies where there agencies are also included. For example, reservation, notarization) is legal plurality), the answer used will if a company seal or stamp is required on be the one that applies to the majority official documents, such as tax declara- Registration in the economy’s largest business citya of the population. tions, obtaining the seal or stamp is counted. Similarly, if a company must Postregistration (for example, social security Procedures open a bank account in order to complete registration, company seal) any subsequent procedure—such as A procedure is defined as any interaction registering for value added tax or showing Obtaining approval from spouse to start a of the company founders with external proof of minimum capital deposit—this business or to leave the home to register the parties (for example, government agen- transaction is included as a procedure. company cies, lawyers, auditors or notaries) or Shortcuts are counted only if they fulfill spouses (if legally required). Interactions four criteria: they are legal, they are Obtaining any gender specific document for between company founders or company available to the general public, they are company registration and operation or national officers and employees are not counted used by the majority of companies, and identification card as procedures. Procedures that must be avoiding them causes delays. completed in the same building but in Time required to complete each procedure different offices or at different counters Only procedures required for all busi- (calendar days) are counted as separate procedures. If nesses are included. Industry-specific founders have to visit the same office procedures are excluded. For example, Does not include time spent gathering several times for different sequential procedures to comply with environ- information procedures, each is counted separately. mental regulations are included only The founders are assumed to complete when they apply to all businesses Each procedure starts on a separate day all procedures themselves, without conducting general commercial or (two procedures cannot start on the same day)— middlemen, facilitators, accountants or industrial activities. Procedures that the though procedures that can be fully completed lawyers, unless the use of such a third company undergoes to connect to elec- online are an exception to this rule party is mandated by law or solicited tricity, water, gas and waste disposal by the majority of entrepreneurs. If the services are not included in the starting Registration process considered completed once services of professionals are required, a business indicators. final incorporation document is received or procedures conducted by such profes- company can officially start operating sionals on behalf of the company are Time counted as separate procedures. Each No prior contact with officials takes place electronic procedure is counted as a Time is recorded in calendar days. The separate procedure. Approvals from measure captures the median dura- Cost required to complete each procedure spouses to own a business or leave tion that incorporation lawyers or (% of income per capita) the home are considered procedures if notaries indicate is necessary in practice required by law or if by failing to obtain to complete a procedure with minimum Official costs only, no bribes such approval the spouse will suffer follow-up with government agencies and consequences under the law, such as the no unofficial payments. It is assumed No professional fees unless services required by loss of right to financial maintenance. that the minimum time required for each law or commonly used in practice Obtaining permissions only required by procedure is one day, except for proce- one gender for company registration and dures that can be fully completed online, Paid-in minimum capital (% of income per operation, or getting additional docu- for which the minimum time required capita) ments only required by one gender for is recorded as half a day. Although a national identification card are consid- procedures may take place simultane- Funds deposited in a bank or with a third party ered additional procedures. In that case, ously, they cannot start on the same day (for example a notary) before registration or up only procedures required for one spouse (that is, simultaneous procedures start to three months after incorporation but not the other are counted. Both on consecutive days). A registration pre- and postincorporation procedures a.For 11 economies the data are also collected for the second largest business city.
process is considered completed once the company has received the final incorporation document or can officially commence business opera- tions. If a procedure can be accelerated legally for an additional cost, the fastest procedure is chosen if that option is more beneficial to the economy’s score. When obtaining a spouse’s approval, it is assumed that permission is granted at no additional cost unless the permis- sion needs to be notarized. It is assumed that the entrepreneur does not waste time and commits to completing each remaining procedure without delay. The time that the entrepreneur spends on DATA NOTES 79
gathering information is not measured. only a part of it before registration, DEALING WITH It is assumed that the entrepreneur is with the rest to be paid after the first CONSTRUCTION PERMITS aware of all entry requirements and year of operation. In El Salvador in May their sequence from the beginning but 2018, for example, the minimum capital Doing Business records all procedures has had no prior contact with any of requirement was $2,000, of which 5% required for a business in the construc- the officials involved. needed to be paid before registration. tion industry to build a warehouse, along Therefore, the paid-in minimum capital with the time and cost to complete each Cost recorded for El Salvador is $100, or 2.7% procedure. In addition, Doing Business of income per capita. measures the building quality control Cost is recorded as a percentage of the index, evaluating the quality of building economy’s income per capita. It includes REFORMS regulations, the strength of quality all official fees and fees for legal or control and safety mechanisms, liability professional services if such services are The starting a business indicator set and insurance regimes, and professional required by law or commonly used in tracks changes related to the ease of certification requirements. Information practice. Fees for purchasing and legal- incorporating and operating a limited is collected through a questionnaire izing company books are included if liability company every year. Depending administered to experts in construction these transactions are required by law. on the impact on the data, certain licensing, including architects, civil engi- Although value added tax registration changes are classified as reforms and neers, construction lawyers, construction can be counted as a separate procedure, listed in the summaries of Doing Business firms, utility service providers, and public value added tax is not part of the incor- reforms in 2017/18 section of the report officials who deal with building regula- poration cost. The company law, the in order to acknowledge the implementa- tions, including approvals, permit issuance commercial code and specific regulations tion of significant changes. Reforms are and inspections. and fee schedules are used as sources for divided into two types: those that make it calculating costs. In the absence of fee easier to do business and those changes The ranking of economies on the ease schedules, a government officer’s esti- that make it more difficult to do business. of dealing with construction permits is mate is taken as an official source. In the The starting a business indicator set uses determined by sorting their scores for absence of a government officer’s esti- one criterion to recognize a reform. dealing with construction permits. These mate, estimates by incorporation experts scores are the simple average of the are used. If several incorporation experts The aggregate gap on the overall score scores for each of the component indica- provide different estimates, the median of the indicator set is used to assess the tors (figure 8.3). reported value is applied. In all cases the impact of data changes. Any data update cost excludes bribes. that leads to a change of 2% or more on FIGURE 8.3 Dealing with construction the relative score gap is classified as a permits: efficiency and quality of building Paid-in minimum capital reform, except when the change is the regulation result of automatic official fee indexation The paid-in minimum capital require- to a price or wage index (for more details, Rankings are based on scores ment reflects the amount that the see the chapter on the ease of doing busi- for four indicators entrepreneur needs to deposit in a bank ness score and ease of doing business or with a third party (for example, a ranking). For example, if the implementa- Days to comply Cost to comply notary) before registration or up to three tion of a new one-stop shop for company with formalities with formalities, months after incorporation. It is recorded registration reduces time and procedures to build a as a percentage of the economy’s in a way that the overall gap decreases warehouse as % of income per capita. The amount is typi- by 2% or more, the change is classified warehouse value cally specified in the commercial code as a reform. Minor fee updates or other or the company law. The legal provision small changes in the indicators that have 25% 25% needs to be adopted, enforced and fully an aggregate impact of less than 2% on Time Cost implemented. Any legal limitation of the gap are not classified as a reform, but the company’s operations or decisions the data is updated accordingly. 25% 25% related to the payment of the minimum Procedures Building capital requirement is recorded. In case The data details on starting a business the legal minimum capital is provided can be found for each economy at ://www quality per share, it is multiplied by the number .doingbusiness.org. This methodology was control of shareholders owning the company. developed by Djankov and others (2002) index Many economies require minimum and is adopted here with minor changes. capital but allow businesses to pay Steps to comply Quality of building with formalities; regulation and its completed when final document is implementation received 80 DOING BUSINESS 2019
EFFICIENCY OF to register the warehouse so that it can BuildCo is not assumed to have any CONSTRUCTION PERMITTING be used as collateral or transferred to other employees who are technical or another entity are also counted. licensed specialists, such as geolog- Doing Business divides the process of ical or topographical experts. building a warehouse into distinct proce- To make the data comparable across Has paid all taxes and taken out all dures in the questionnaire and solicits economies, several assumptions about necessary insurance applicable to its data for calculating the time and cost to the construction company, the ware- general business activity (for example, complete each procedure (figure 8.4). house project and the utility connections accidental insurance for construction These procedures include, but are not are used. workers and third-person liability). limited to: Owns the land on which the ware- Obtaining all plans and surveys Assumptions about the house will be built and will sell the construction company warehouse upon its completion. required by the architect and the engineer to start the design of the The construction company (BuildCo): Assumptions about the building plans (for example, topo- Is a limited liability company (or its warehouse graphical surveys, location maps or soil tests). legal equivalent). The warehouse: Obtaining and submitting all relevant Operates in the economy’s largest Will be used for general storage project-specific documents (for example, building plans, site maps business city. For 11 economies the activities, such as storage of books or and certificates of urbanism) to data are also collected for the second stationery. The warehouse will not be the authorities. largest business city (table 8A.1). used for any goods requiring special Hiring external third-party super- Is 100% domestically and privately conditions, such as food, chemicals, visors, consultants, engineers or owned. or pharmaceuticals. inspectors (if necessary). Has five owners, none of whom is a Will have two stories, both above Obtaining all necessary clearances, legal entity. ground, with a total constructed area licenses, permits and certificates. Is fully licensed and insured to carry of approximately 1,300.6 square Submitting all required notifications out construction projects, such as meters (14,000 square feet). Each for the start and end of construction building warehouses. floor will be 3 meters (9 feet, 10 and for inspections. Has 60 builders and other employees, inches) high. Requesting and receiving all neces- all of them nationals with the technical Will have road access and be located sary inspections (unless completed by expertise and professional experience in the periurban area of the economy’s a hired private, third-party inspector). necessary to obtain construction largest business city (that is, on the permits and approvals. fringes of the city but still within its Doing Business also records procedures Has a licensed architect and a official limits). For 11 economies the for obtaining connections for water licensed engineer, both registered data are also collected for the second and sewerage. Procedures necessary with the local association of archi- largest business city. tects or engineers, where applicable. Will not be located in a special economic or industrial zone. FIGURE 8.4 What are the time, cost and number of procedures to comply with Will be located on a land plot of formalities to build a warehouse? approximately 929 square meters (10,000 square feet) that is 100% Cost owned by BuildCo and is accurately (% of warehouse value) registered in the cadastre and land registry where freehold titles exist. Completed However, when the land is owned by warehouse the government and leased by BuildCo, it is assumed that BuildCo will register Number of the land in the cadastre or land registry procedures or both, whichever is applicable, at the completion of the warehouse. A business in the Time Is valued at 50 times income construction (days) per capita. industry Will be a new construction (with no previous construction on the land), Preconstruction Construction Postconstruction and utilities DATA NOTES 81
with no trees, natural water sources, managers, or any party acting on behalf TABLE 8.4 What do the indicators on natural reserves, or historical monu- of the company with external parties, the efficiency of construction permitting ments of any kind on the plot. including government agencies, nota- measure? Will have complete architectural and ries, the land registry, the cadastre, technical plans prepared by a licensed utility companies, public inspectors, Procedures to legally build a warehouse architect and a licensed engineer. If and the hiring of external private (number) preparation of the plans requires such inspectors and technical experts where steps as obtaining further documen- needed. Interactions between company Submitting all relevant documents and obtaining tation or getting prior approvals from employees, such as development of the all necessary clearances, licenses, permits and external agencies, these are counted warehouse plans and inspections by the certificates as separate procedures. in-house engineer, are not counted as Will include all technical equipment procedures. However, interactions with Submitting all required notifications and receiving required to be fully operational. external parties that are required for the all necessary inspections Will take 30 weeks to construct architect to prepare the plans and draw- (excluding all delays due to adminis- ings (such as obtaining topographic Obtaining utility connections for water and trative and regulatory requirements). or geological surveys), or to have such sewerage documents approved or stamped by Assumptions about the utility external parties, are counted as proce- Registering the warehouse after its completion connections dures. Procedures that the company (if required for use as collateral or for transfer of undergoes to connect the warehouse the warehouse) The water and sewerage connections: to water and sewerage are included. Will be 150 meters (492 feet) from All procedures that are legally required Time required to complete each procedure and done in practice by the majority of (calendar days) the existing water source and sewer companies to build a warehouse are tap. If there is no water delivery recorded, even if they may be avoided Does not include time spent gathering infrastructure in the economy, a in exceptional cases. For example, information borehole will be dug. If there is no obtaining technical conditions for elec- sewerage infrastructure, a septic tricity or a clearance of the electrical Each procedure starts on a separate day— tank in the smallest size available will plans are counted as separate proce- though procedures that can be fully completed be installed or built. dures if they are required for obtaining a online are an exception to this rule Will not require water for fire building permit (table 8.4). protection reasons; a fire extin- Procedure is considered completed once final guishing system (dry system) will Time document is received be used instead. If a wet fire protec- tion system is required by law, it is Time is recorded in calendar days. The No prior contact with officials assumed that the water demand measure captures the median duration specified below also covers the that local experts indicate is necessary Cost required to complete each procedure water needed for fire protection. to complete a procedure in practice. (% of warehouse value) Will have an average water use of It is assumed that the minimum time 662 liters (175 gallons) a day and an required for each procedure is one Official costs only, no bribes average wastewater flow of 568 liters day, except for procedures that can be (150 gallons) a day. Will have a peak fully completed online, for which the commits to completing each remaining water use of 1,325 liters (350 gallons) time required is recorded as half a day. procedure without delay. The time that a day and a peak wastewater flow of Although procedures may take place BuildCo spends on gathering information 1,136 liters (300 gallons) a day. simultaneously, they cannot start on is not taken into account. It is assumed Will have a constant level of water the same day (that is, simultaneous that BuildCo follows all building require- demand and wastewater flow procedures start on consecutive days), ments and their sequence as required. throughout the year. again with the exception of procedures Connection pipes will be 1 inch in that can be fully completed online. If a Cost diameter for water and 4 inches in procedure can be accelerated legally for diameter for sewerage. an additional cost, the fastest procedure Cost is recorded as a percentage of the is chosen if that option is more beneficial warehouse value (assumed to be 50 Procedures to the economy’s score. It is assumed times income per capita). Only official that BuildCo does not waste time and costs are recorded. All fees associated A procedure is any interaction of with completing the procedures to legally the building company’s employees, build a warehouse are recorded, including those associated with obtaining land use approvals and preconstruction design clearances; receiving inspections before, during, and after construction; obtaining utility connections; and registering the warehouse at the property registry. Nonrecurring taxes required for the completion of the warehouse project are also recorded. Sales taxes (such as value added tax) or capital gains taxes are not recorded. Nor are deposits that must 82 DOING BUSINESS 2019
be paid up front and are later refunded. The index ranges from 0 to 2, with TABLE 8.5 What do the indicators on The building code, information from higher values indicating clearer and building quality control measure? local experts, specific regulations and more transparent building regulations. fee schedules are used as sources for In New Zealand, for example, all relevant Quality of building regulations index (02) costs. If several local partners provide legislation can be found on an official different estimates, the median reported government website (a score of 1). The Accessibility of building regulations (01) value is used. legislation specifies the list of required documents to submit, the fees to be paid, Clarity of requirements for obtaining a building BUILDING QUALITY CONTROL and all required preapprovals of the draw- permit (01) ings or plans by the relevant agencies (a The building quality control index is score of 1). Adding these numbers gives Quality control before construction index (01) based on six indices—the quality of New Zealand a score of 2 on the quality building regulations, quality control of building regulations index. Whether licensed or technical experts approve before, during and after construction, building plans (01) liability and insurance regimes, and Quality control before professional certifications indices (table construction index Quality control during construction index (03) 8.5). The indicator is based on the same case study assumptions as the measures The quality control before construction Types of inspections legally mandated during of efficiency. index has one component: construction (02) Whether by law, a licensed architect Quality of building regulations Implementation of legally mandated inspections index or licensed engineer is part of the in practice (01) committee or team that reviews and The quality of building regulations index approves building permit applica- Quality control after construction index (03) has two components: tions and whether that person has Whether building regulations are the authority to refuse an application Final inspection legally mandated after if the plans are not in conformity with construction (02) easily accessible. A score of 1 is regulations. A score of 1 is assigned assigned if building regulations if the national association of archi- Implementation of legally mandated final (including the building code) or tects or engineers (or its equivalent) inspection in practice (01) regulations dealing with construc- must review the building plans, if an tion permits are available on a independent firm or expert who is a Liability and insurance regimes index (02) website that is updated as new regu- licensed architect or engineer must lations are passed; 0.5 if the building review the plans, if the architect or Parties held legally liable for structural flaws after regulations are available free of engineer who prepared the plans building occupancy (01) charge (or for a nominal fee) at the must submit an attestation to the relevant permit-issuing authority; 0 permit-issuing authority stating that Parties legally mandated to obtain insurance to if the building regulations must be the plans are in compliance with the cover structural flaws after building occupancy or purchased or if they are not made building regulations or if a licensed insurance is commonly obtained in practice (01) easily accessible anywhere. architect or engineer is part of the Whether the requirements for committee or team that approves the Professional certifications index (04) obtaining a building permit are clearly plans at the relevant permit-issuing specified. A score of 1 is assigned if authority; 0 if no licensed architect or Qualification requirements for individual who the building regulations (including engineer is involved in the review of approves building plans (02) the building code) or any acces- the plans to ensure their compliance sible website, brochure, or pamphlet with building regulations. Qualification requirements for individual who clearly specifies the list of required supervises construction or conducts inspections documents to submit, the fees to be The index ranges from 0 to 1, with higher (02) paid, and all required preapprovals values indicating better quality control of the drawings (example: electrical, in the review of the building plans. In Building quality control index (015) water and sewerage, environmental) Rwanda, for example, the city hall in or plans by the relevant agencies; 0 if Kigali must review the building permit Sum of the quality of building regulations, quality none of these sources specify any of application, including the plans and control before construction, quality control during these requirements or if these sources drawings, and both a licensed archi- construction, quality control after construction, specify fewer than the three require- tect and a licensed engineer are part liability and insurance regimes, and professional ments mentioned above. certifications indices
of the team that reviews the plans and drawings. Rwanda therefore receives a score of 1 on the quality control before construction index.
Quality control during construction index
The quality control during construction index has two components: Whether inspections are mandated
by law during the construction process. A score of 2 is assigned if (i) a government agency is legally inspections at different stages during the construction or an in-house engineer (that is, an employee of DATA NOTES 83
the building company), an external Quality control after a score of 2 on the quality control after supervising engineer or firm is legally construction index construction index. inspections at different stages during The quality control after construction Liability and insurance regimes the construction of the building and is index has two components: index required to submit a detailed inspec- Whether a final inspection is tions report at the completion of The liability and insurance regimes index the construction; and (ii) it is legally mandated by law in order to verify has two components: mandated to conduct risk-based that the building was built in compli- Whether any parties involved in the inspections. A score of 1 is assigned ance with the approved plans and if a government agency is legally existing building regulations. A score construction process are held legally mandated to conduct only technical of 2 is assigned if an in-house super- liable for latent defects such as struc- inspections at different stages during vising engineer (that is, an employee tural flaws or problems in the building the construction or if an in-house of the building company), an external once it is in use. A score of 1 is assigned engineer (that is, an employee of supervising engineer or an external if at least two of the following parties the building company), an external inspections firm is legally mandated are held legally liable for structural supervising engineer or an external to verify that the building has been flaws or problems in the building inspections firm is legally mandated built in accordance with the approved once it is in use: the architect or engi- to conduct technical inspections at plans and existing building regula- neer who designed the plans for the different stages during the construc- tions, or if a government agency is building, the professional or agency tion of the building and is required to legally mandated to conduct a final that conducted technical inspec- submit a detailed inspections report inspection upon completion of the tions, or the construction company; at the completion of the construction. building; 0 if no final inspection is 0.5 if only one of the parties is held A score of 0 is assigned if a govern- mandated by law after construction legally liable for structural flaws or ment agency is legally mandated to and no third party is required to verify problems in the building once it is in conduct unscheduled inspections, that the building has been built in use; 0 if no party is held legally liable or if no technical inspections are accordance with the approved plans for structural flaws or problems in the mandated by law. and existing building regulations. building once it is in use, if the project Whether inspections during construc- Whether the final inspection is imple- owner or investor is the only party tion are implemented in practice. A mented in practice. A score of 1 is held liable, if liability is determined score of 1 is assigned if the legally assigned if the legally mandated final in court, or if liability is stipulated mandated inspections during construc- inspection after construction always in a contract. tion always occur in practice; 0 if the occurs in practice or if a supervising Whether any parties involved in legally mandated inspections do not engineer or firm attests that the the construction process is legally occur in practice, if the inspections building has been built in accordance required to obtain a latent defect occur most of the time but not always with the approved plans and existing liability—or decennial (10 years) or if inspections are not mandated building regulations; 0 if the legally liability—insurance policy to cover by law regardless of whether they mandated final inspection does possible structural flaws or problems commonly occur in practice. not occur in practice, if the legally in the building once it is in use. A mandated final inspection occurs score of 1 is assigned if the architect The index ranges from 0 to 3, with higher most of the time but not always, or or engineer who designed the plans values indicating better quality control if a final inspection is not mandated for the building, the professional or during the construction process. In by law regardless of whether or not it agency that conducted the tech- Antigua and Barbuda, for example, the commonly occurs in practice. nical inspections, the construction Development Control Authority is legally company, or the project owner or mandated to conduct phased inspections The index ranges from 0 to 3, with investor is required by law to obtain under the Physical Planning Act of 2003 higher values indicating better quality either a decennial liability insurance (a score of 1). However, the Development control after the construction process. policy or a latent defect liability insur- Control Authority rarely conducts these In Haiti, for example, the Municipality ance to cover possible structural flaws inspections in practice (a score of 0). of Port-au-Prince is legally mandated or problems in the building once it is Adding these numbers gives Antigua and to conduct a final inspection under the in use or if a decennial liability insur- Barbuda a score of 1 on the quality control National Building Code of 2012 (a score ance policy or a latent defect liability during construction index. of 2). However, the final inspection insurance is commonly obtained in does not occur in practice (a score of practice by the majority of any of 0). Adding these numbers gives Haiti these parties even if not required by 84 DOING BUSINESS 2019
law. A score of 0 is assigned if no a registered member of the national determines the professional’s qualifi- party is required by law to obtain order (association) of architects or cation requirements. either a decennial liability insurance engineers or pass a qualification exam. or a latent defect liability insurance, A score of 1 is assigned if national or The index ranges from 0 to 4, with higher and such insurance is not commonly state regulations mandate that the values indicating stricter professional obtained in practice by any party, if professional must have a university certification requirements. In Albania, the requirement to obtain an insur- degree (a minimum of a bachelor’s) in for example, the professional conducting ance policy is stipulated in a contract, architecture or engineering and must technical inspections during construc- if any party must obtain a professional also either have a minimum number tion must have a minimum number of insurance or an all risk insurance to of years of practical experience or be years of experience, a relevant university cover the safety of workers or any a registered member of the national degree and must be a registered architect other defects during construction but order (association) of architects or or engineer (a score of 2). However, the not a decennial liability insurance or engineers or pass a qualification professional responsible for verifying a latent defect liability insurance that exam. A score of 0 is assigned if that the architectural plans or drawings would cover defects after the building national or state regulations mandate are in compliance with building regula- is in use, or if any party is required that the professional must meet only tions must only have a minimum number to pay for any damages caused on one of the above requirements, if they of years of experience and a university their own without having to obtain an mandate that the professional must degree in architecture or engineering (a insurance policy. meet two of the requirements but score of 1). Adding these numbers gives neither of the two is to have a univer- Albania a score of 3 on the professional The index ranges from 0 to 2, with higher sity degree, or if no national or state certifications index. values indicating more stringent latent regulation determines the profes- defect liability and insurance regimes. In sional’s qualification requirements. Building quality control index Madagascar, for example, under article The qualification requirements of the 1792 of the Civil Code both the archi- professional who conducts the tech- The building quality control index is tect who designed the plans and the nical inspections during construction. the sum of the scores on the quality construction company are legally held A score of 2 is assigned if national or of building regulations, quality control liable for latent defects for a period of 10 state regulations mandate that the before construction, quality control years after the completion of the building professional must have a minimum during construction, quality control after (a score of 1). However, there is no legal number of years of practical experi- construction, liability and insurance requirement for any party to obtain a ence, must have a university degree regimes, and professional certifications decennial liability insurance policy to (a minimum of a bachelor’s) in engi- indices. The index ranges from 0 to 15, cover structural defects, nor do most neering, and must also either be a with higher values indicating better parties obtain such insurance in practice registered member of the national quality control and safety mechanisms in (a score of 0). Adding these numbers order of engineers or pass a qualifica- the construction regulatory system. gives Madagascar a score of 1 on the tion exam. A score of 1 is assigned if liability and insurance regimes index. national or state regulations mandate If an economy issued no building permits that the professional must have a between June 2017 and May 2018 or if Professional certifications index university degree (a minimum of a the applicable building legislation in the bachelor’s) in engineering and must economy is not being implemented, The professional certifications index has also either have a minimum number the economy receives a “no practice” two components: of years of practical experience or be mark on the procedures, time, and cost The qualification requirements of a registered member of the national indicators. In addition, a “no practice” order (association) of engineers or economy receives a score of 0 on the the professional responsible for veri- pass a qualification exam. A score building quality control index even if fying that the architectural plans or of 0 is assigned if national or state its legal framework includes provisions drawings are in compliance with the regulations mandate that the profes- related to building quality control and building regulations. A score of 2 is sional must meet only one of the safety mechanisms. assigned if national or state regula- requirements, if they mandate that tions mandate that the professional the professional must meet two of REFORMS must have a minimum number of the requirements but neither of the years of practical experience, must two is to have a university degree, The dealing with construction permits have a university degree (a minimum or if no national or state regulation indicator set tracks changes related to of a bachelor’s) in architecture or the efficiency and quality of construc- engineering, and must also either be tion permitting systems every year. DATA NOTES 85
Depending on their impact on the data, FIGURE 8.5 Doing Business measures the connection process at the level of certain changes are classified as reforms distribution utilities and listed in the summaries of Doing Business reforms in 2017/18 section of Generation Transmission the report in order to acknowledge the Customer implementation of significant changes. Distribution Reforms are divided into two types: those that make it easier to do business u New connections and those changes that make it more u Network operation and maintenance difficult to do business. The dealing with construction permits indicator set uses u Metering and billing only one criterion to recognize a reform. of getting an electricity connection into Data on the reliability of supply are The aggregate gap on the overall score distinct procedures and solicits data for collected from the electricity distribu- of the indicator set is used to assess the calculating the time and cost to complete tion utilities or regulators, depending impact of data changes. Any data update each procedure. upon the specific technical nature of that leads to a change of 2% or more on the data. The rest of the information, the score gap is classified as a reform, In addition, Doing Business measures the including data on transparency of tariffs except when the change is the result of reliability of supply and transparency and procedures for obtaining electricity automatic official fee indexation to a of tariffs index (included in the aggre- connection, are collected from all market price or wage index (for more details, see gate doing business score and ranking players—the electricity distribution the chapter on the ease of doing busi- on the ease of doing business) and the utility, electricity regulatory agencies and ness score and ease of doing business price of electricity (omitted from these independent professionals such as elec- ranking). For example, if the implemen- aggregate measures). The reliability of trical engineers, electrical contractors tation of a new electronic permitting supply and transparency of tariffs index system reduces time in a way that the encompasses quantitative data on the FIGURE 8.6 Getting electricity: overall gap decreases by 2% or more, duration and frequency of power outages efficiency, reliability and transparency such a change is classified as a reform. as well as qualitative information on the Minor fee updates or other smaller mechanisms put in place by the utility for Rankings are based on scores changes in the indicators that have an monitoring power outages and restoring for four indicators aggregate impact of less than 2% on the power supply, the reporting relationship gap are not classified as a reform, but between the utility and the regulator for Days to obtain Cost to obtain a their impact is still reflected on the most power outages, the transparency and an electricity connection, as % of updated data for this indicator set. accessibility of tariffs and, lastly, whether connection the utility faces a financial deterrent income per capita The data details on dealing with construc- aimed at limiting outages (such as a tion permits can be found for each economy requirement to compensate customers 25% 25% at http://www.doingbusiness.org. or pay fines when outages exceed a Time Cost certain cap). GETTING ELECTRICITY 25% 25% The ranking of economies on the ease Procedures Doing Business records all procedures of getting electricity is determined by Reliability required for a business to obtain a sorting their scores for getting electricity. of supply and permanent electricity connection and These scores are the simple average of transparency supply for a standardized warehouse the scores for all the component indi- of tariffs (figure 8.5). These procedures include cators except the price of electricity applications and contracts with elec- (figure 8.6). Steps to file a connection Power outages tricity utilities, all necessary inspections application, prepare and regulatory and clearances from the distribution a design, complete mechanisms in utility as well as other agencies, and the works, obtain approvals, place to monitor external and final connection works. go through inspections, and reduce them; The questionnaire divides the process install a meter and transparency of sign a supply contract tariffs
Note: The price of electricity is measured but does not count for the rankings. 86 DOING BUSINESS 2019
and construction companies. The distri- medium-voltage distribution network electricity supply utilities, government bution utility consulted is the one serving and is either overhead or under- agencies, electrical contractors and the area (or areas) where warehouses ground, whichever is more common electrical firms. Interactions between are most commonly located. If there is in the area where the warehouse company employees and steps related to a choice of distribution utilities, the one is located. the internal electrical wiring, such as the serving the largest number of customers Requires works that involve the design and execution of the internal elec- is selected. crossing of a 10-meter wide road (by trical installation plans, are not counted excavation, overhead lines) but are as procedures. However, internal wiring To make the data comparable across all carried out on public land. There is inspections and certifications that are economies, several assumptions about no crossing of other owners’ private prerequisites to obtain a new connection the warehouse, the electricity connection property because the warehouse has are counted as procedures. Procedures and the monthly consumption are used. access to a road. that must be completed with the same Includes only negligible length in the utility but with different departments Assumptions about the customer’s private domain. are counted as separate procedures warehouse Does not require work to install the (table 8.6). internal wiring of the warehouse. This The warehouse: has already been completed up to and The company’s employees are assumed Is owned by a local entrepreneur. including the customer’s service panel to complete all procedures themselves Is located in the economy’s largest or switchboard and the meter base. unless the use of a third party is mandated However, internal wiring inspections (for example, if an electrician registered business city. For 11 economies the and certifications that are prerequi- with the utility is the only party allowed data are also collected for the second sites to obtain a new connection are to submit an application). If the company largest business city (table 8A.1). counted as procedures. can, but is not required to request Is located in an area where similar the services of professionals (such warehouses are typically located. In Assumptions about the monthly as a private firm), procedures will be this area a new electricity connection consumption for January counted for each interaction commonly is not eligible for a special investment done in practice. promotion regime (offering special It is assumed that the warehouse subsidization or faster service, for operates 30 days a month from 9:00 A procedure is always counted for the example). a.m. to 5:00 p.m. (8 hours a day), external works—whether it is carried Is located in an area with no physical with equipment utilized at 80% of out by the utility or a private contractor. constraints. For example, the property capacity on average and that there However, the external work procedure is not near a railway. are no electricity cuts (assumed for and the meter installation can be counted Is a new construction and is being simplicity reasons). as one unique procedure provided two connected to electricity for the specific conditions are met: (i) both the first time. The monthly energy consumption is external works and meter installation Has two stories, both above ground, 26,880 kilowatt-hours (kWh); hourly are carried out by the same company with a total surface area of approxi- consumption is 112 kWh. or agency, and (ii) there is no additional mately 1,300.6 square meters interaction for the customer between the (14,000 square feet). The plot of If multiple electricity suppliers exist, external works and the meter installation land on which it is built is 929 square the warehouse is served by the (such as, for example, a supply contract meters (10,000 square feet). cheapest supplier. that needs to be signed or a security Is used for storage of goods. deposit that needs to be paid). Tariffs effective in January of the Assumptions about the current year are used for calculation If an internal wiring inspection—or a electricity connection of the price of electricity for the ware- related certification on the installation—is house. Although January has 31 days, needed to obtain a new connection, then The electricity connection: for calculation purposes only 30 days it is counted as a procedure. However, Is a permanent one. are used. if an internal inspection and the meter Is a three-phase, four-wire Y connec- installation occur (i) at the same time, Procedures and (ii) without additional follow up or tion with a subscribed capacity of through a separate request, then these 140-kilo-volt-ampere (kVA) with A procedure is defined as any interac- are counted as one procedure. a power factor of 1, when 1 kVA = 1 tion of the company’s employees or its kilowatt (kW). main electrician or electrical engineer Has a length of 150 meters. The (that is, the one who may have done the connection is to either the low- or internal wiring) with external parties, such as the electricity distribution utility, DATA NOTES 87
TABLE 8.6 What do the getting the company does not waste time and consumption bills, it is not recorded. To electricity indicators measure? commits to completing each remaining calculate the present value of the lost procedure without delay. The time that interest earnings, the end-2017 lending Procedures to obtain an electricity the company spends on gathering infor- rates from the International Monetary connection (number) mation is not taken into account. It is Fund’s International Financial Statistics assumed that the company is aware of all are used. In cases where the security Submitting all relevant documents and obtaining electricity connection requirements and deposit is returned with interest, the all necessary clearances and permits their sequence from the beginning. difference between the lending rate and the interest paid by the utility is used to Completing all required notifications and Cost calculate the present value. receiving all necessary inspections Cost is recorded as a percentage of the In some economies, the security deposit Obtaining external installation works and economy’s income per capita and is can be put up in the form of a bond: possibly purchasing material for these works exclusive of value added tax. All the fees the company can obtain from a bank and costs associated with completing or an insurance company a guarantee Concluding any necessary supply contract and the procedures to connect a warehouse issued on the assets it holds with that obtaining final supply to electricity are recorded, including financial institution. In contrast to the those related to obtaining clearances scenario in which the customer pays the Time required to complete each procedure from government agencies, applying for deposit in cash to the utility, in this case (calendar days) the connection, receiving inspections the company does not lose ownership of both the site and the internal wiring, control over the full amount and can Is at least one calendar day purchasing material, getting the actual continue using it. In return, the company connection works and paying a security will pay the bank a commission for Each procedure starts on a separate day deposit. Information from local experts obtaining the bond. The commission and specific regulations and fee sched- charged may vary depending on the Does not include time spent gathering ules are used as sources. If several local credit standing of the company. The information partners provide different estimates, best possible credit standing and thus the median reported value is used. In all the lowest possible commission are Reflects the time spent in practice, with little cases the cost excludes bribes. assumed. Where a bond can be put up, follow-up and no prior contact with officials the value recorded for the deposit is the Security deposit annual commission times the five years Cost required to complete each procedure assumed to be the length of the contract. (% of income per capita) Utilities may require security deposits as If both options exist, the cheaper alter- a guarantee against the possible failure native is recorded. Official costs only, no bribes of customers to pay their consumption bills. For this reason, the security deposit In Hong Kong SAR, China, a customer Value added tax excluded for a new customer is most often calcu- requesting a 140-kVA electricity connec- lated as a function of the customer’s tion in 2018 would have had to put up Reliability of supply and transparency of estimated consumption. a security deposit of 64,721 Hong Kong tariffs index (08) dollars (approximately $8,250) in cash Doing Business does not record the full or check, and the deposit would have Duration and frequency of power outages (03) amount of the security deposit. If the been returned only at the end of the deposit is based on the customer’s contract. The customer could instead Tools to monitor power outages (01) actual consumption, this basis is the have invested this money at the prevailing one assumed in the case study. Rather lending rate of 5.0%. Over the five years Tools to restore power supply (01) than the full amount of the security of the contract, this would imply a deposit, Doing Business records the present value of lost interest earnings of Regulatory monitoring of utilities’ performance (01) present value of the losses in interest 14,008 Hong Kong dollars ($1,780). In earnings experienced by the customer contrast, if the customer chose to settle Financial deterrents aimed at limiting outages (01) because the utility holds the security the deposit with a bank guarantee at an deposit over a prolonged period, in annual rate of 1.5%, the amount lost over Transparency and accessibility of tariffs (01) most cases until the end of the contract the five years would be just 4,854 Hong (assumed to be after five years). In Kong dollars ($620). Price of electricity (cents per kilowatt-hour) cases where the security deposit is used to cover the first monthly Price based on monthly bill for commercial warehouse in case study
Note: While Doing Business measures the price of electricity, it does not include these data when calculating the score for getting electricity or the ranking on the ease of getting electricity.
Time
Time is recorded in calendar days. The measure captures the median duration that the electricity utility and experts indicate is necessary in practice, rather than required by law, to complete a procedure with minimum follow-up and no extra payments. It is assumed that the minimum time required for each procedure is one day. Although proce- dures may take place simultaneously, they cannot start on the same day (that is, simultaneous procedures start on consecutive days). It is assumed that 88 DOING BUSINESS 2019
Reliability of supply and on the reliability of supply and transpar- available online and customers are transparency of tariffs index ency of tariffs index is calculated on the notified of a change in tariff a full basis of the following six components: billing cycle (that is, one month) Doing Business uses the system average What the SAIDI and SAIFI values are. ahead of time; 0 if not. interruption duration index (SAIDI) and the system average interruption If SAIDI and SAIFI are 12 (equivalent The index ranges from 0 to 8, with frequency index (SAIFI) to measure to an outage of one hour each month) higher values indicating greater reli- the duration and frequency of power or below, a score of 1 is assigned. ability of electricity supply and greater outages in the largest business city of If SAIDI and SAIFI are 4 (equiva- transparency of tariffs. In the United each economy (for 11 economies the data lent to an outage of one hour each Kingdom, for example, the distribution are also collected for the second largest quarter) or below, 1 additional point utility company UK Power Networks business city; table 8A.1). SAIDI is the is assigned. Finally, if SAIDI and SAIFI uses SAIDI and SAIFI metrics to monitor average total duration of outages over are 1 (equivalent to an outage of one and collect data on power outages. In the course of a year for each customer hour per year) or below, 1 more point 2017, the average total duration of power served, while SAIFI is the average number is assigned. outages in London was 0.27 hours per of service interruptions experienced What tools are used by the distri- customer and the average number of by a customer in a year. Annual data bution utility to monitor power outages experienced by a customer was (covering the calendar year) are collected outages. A score of 1 is assigned if 0.13. Both SAIDI and SAIFI are below from distribution utility companies and the utility uses automated tools, such the threshold and indicate that there national regulators on SAIDI and SAIFI. as an Outage/Incident Management was less than one outage a year per Both SAIDI and SAIFI estimates should System (OMS/IMS) or Supervisory customer, for a total duration of less than include planned and unplanned outages, Control and Data Acquisition one hour. Hence, the economy not only as well as load shedding. (SCADA) system; 0 if it relies solely meets the eligibility criteria for obtaining on calls from customers, and records a score on the index, it also receives a An economy is eligible to obtain a score and monitors outages manually. score of 3 on the first component of the on the reliability of supply and transpar- What tools are used by the distribu- index. The utility uses the automatic ency of tariffs index if it satisfies two tion utility to restore power supply. A GE PowerOn Control System to iden- conditions. First, the utility must collect score of 1 is assigned if the utility uses tify faults in the network (a score of 1) data on all types of outages (measuring automated tools, such as an OMS/ and restore electricity service (a score the average total duration of outages IMS or SCADA system; 0 if it relies of 1). The Office of Gas and Electricity per customer and the average number solely on manual resources for service Markets, an independent national of outages per customer). Second, the restoration, such as field crews or regulatory authority, actively reviews SAIDI value must be below a threshold of maintenance personnel. the utility’s performance in providing 100 hours and the SAIFI value must be Whether a regulator—that is, an reliable electricity service (a score of under 100 outages. entity separate from the utility— 1) and requires the utility to compen- monitors the utility’s performance sate customers if outages last longer An economy is not eligible to obtain on reliability of supply. A score of 1 than a maximum period defined by the a score if outages are too frequent or is assigned if the regulator performs regulator (a score of 1). Customers are long-lasting for the electricity supply periodic or real-time reviews; 0 if it notified of a change in tariffs ahead to be considered reliable—that is, if the does not monitor power outages and of the next billing cycle and can easily SAIDI or the SAIFI values exceed the does not require the utility to report check effective tariffs online (a score determined thresholds. An economy on reliability of supply. of 1). Adding these numbers gives the is also not eligible to obtain a score on Whether financial deterrents exist to United Kingdom a total score of 8 on the the index if data on power outages are limit outages. A score of 1 is assigned reliability of supply and transparency of not collected or collected partially (for if the utility compensates customers tariffs index. example, planned outages or load shed- when outages exceed a certain cap, ding are not included in the calculation of if the utility is fined by the regulator On the other hand, several economies the SAIDI and SAIFI indices), and if the when outages exceed a certain cap or receive a score of 0 on the reliability of minimum outage time considered for if both these conditions are met; 0 if supply and transparency of tariffs index. calculation of the SAIDI and SAIFI indices no deterrent mechanism of any kind The reason may be that outages occur is over 5 minutes. is available. more than once a month and none of Whether electricity tariffs are trans- the mechanisms and tools measured For all economies that meet the criteria parent and easily available. A score by the index are in place. An economy as determined by Doing Business, a score of 1 is assigned if effective tariffs are DATA NOTES 89
may also receive a score of 0 if either the REFORMS be considered a reform that makes doing SAIDI or SAIFI value (or both) exceeds business easier. However, if a utility the threshold of 100, or not all outages The getting electricity indicator set tracks establishes a one-stop shop to stream- were considered when calculating the changes related to the efficiency of the line the connection process or if it installs indices. In Suriname, for example, the connection process, as well as the reli- an automated system to improve moni- utility does not include load shedding ability of power supply and transparency toring of power outages and restoration in the calculation of SAIDI and SAIFI of tariffs. Depending on the impact on of electricity services, these actions indices. Thus, based on the criteria the data, certain changes are classified would be considered reforms that made established, Suriname cannot receive as reforms and listed in the summaries of doing business easier. a score on the index even though the Doing Business reforms in 2017/18 section utility uses automated systems for of the report in order to acknowledge the The data details on getting electricity monitoring outages and restoration of implementation of significant changes. can be found for each economy at http:// power supply and there is a transparency Reforms are divided into two types: those www.doingbusiness.org. The initial meth- of electricity tariffs. that make it easier to do business and odology was developed by Geginat and those changes that make it more difficult Ramalho (2015) and is adopted here with If an economy issued no new elec- to do business. The getting electricity minor changes. tricity connections to an electrical grid indicator set uses two criteria to recog- between June 2017 and May 2018, or nize a reform. REGISTERING PROPERTY if electricity is not provided during that period, the economy receives a “no First, the aggregate gap on the overall Doing Business records the full sequence practice” mark on the procedures, time score of the indicator set is used to of procedures necessary for a limited and cost indicators. In addition, a “no assess the impact of data changes. Any liability company (the buyer) to purchase practice” economy receives a score of 0 data update that leads to a change of 2% a property from another business (the on the reliability of supply and transpar- or more on the score gap is classified as seller) and to transfer the property title ency of tariff index even if, for example, a reform, except when the change is the to the buyer’s name so that the buyer there is regulatory oversight of utilities result of automatic official fee indexation can use the property for expanding its on power interruptions, among others. to a price or wage index (for more details, business, use the property as collateral see the chapter on the ease of doing busi- in taking new loans or, if necessary, sell Price of electricity ness score and ease of doing business the property to another business. It also ranking). For example, if the implementa- measures the time and cost to complete Doing Business measures the price of tion of a new single window at the utility each of these procedures. Doing Business electricity but does not include these reduces the time to process new connec- also measures the quality of the land data when calculating the score for tion requests in a way that the overall administration system in each economy. getting electricity or the ranking on gap decreases by 2% or more, such a The quality of land administration index the ease of getting electricity. The data change is classified as a reform. On the has five dimensions: reliability of infra- are available on the Doing Business other hand, minor fee updates from the structure, transparency of information, website (http://www.doingbusiness utility or other small changes that have geographic coverage, land dispute resolu- .org) and are based on standardized an aggregate impact of less than 2% on tion and equal access to property rights. assumptions to ensure comparability the gap are not classified as a reform, but across economies. their impact is still reflected in the most The ranking of economies on the ease updated indicators for this topic. of registering property is determined by The price of electricity is measured in sorting their scores for registering prop- U.S. cents per kilowatt-hour. A monthly Second, to be considered a reform, erty. These scores are the simple average electricity consumption is assumed, for changes in the data must be tied to of the scores for each of the component which a monthly bill is then computed for an initiative led by the utility or by the indicators (figure 8.7). a warehouse based in the largest busi- government—and not an exogenous ness city of the economy for the month event. For example, if outages increase EFFICIENCY OF TRANSFERRING of January (for 11 economies the data considerably from one year to the next PROPERTY are also collected for the second largest due to inclement weather, this cannot business city; table 8A.1). As noted, the be considered a reform that makes doing As recorded by Doing Business, the warehouse uses electricity 30 days a business harder. Similarly, if the cost of process of transferring property starts month, from 9:00 a.m. to 5:00 p.m., so electricity-related materials (such as with obtaining the necessary documents, different tariff schedules may apply if a cabling or transformers) decreases due such as a copy of the seller’s title if time-of-use tariff is available. to a currency appreciation, this cannot 90 DOING BUSINESS 2019
FIGURE 8.7 Registering property: Have 50 employees each, all of whom Will not be used for special purposes, efficiency and quality of land are nationals. and no special permits, such as for administration system residential use, industrial plants, Perform general commercial activities. waste storage or certain types of agri- Rankings are based on scores cultural activities, are required. for four indicators Assumptions about the property Has no occupants, and no other party Days to transfer Cost to transfer The property: holds a legal interest in it. property between two property, as % of Has a value of 50 times income per local companies Procedures property value capita, which equals the sale price. Is fully owned by the seller. A procedure is defined as any interaction 25% 25% Has no mortgages attached and has of the buyer or the seller, their agents (if Time Cost an agent is legally or in practice required) been under the same ownership for with external parties, including govern- 25% 25% the past 10 years. ment agencies, inspectors, notaries and Procedures Is registered in the land registry lawyers. Interactions between company Quality or cadastre, or both, and is free officers and employees are not consid- of land of title disputes. ered. All procedures that are legally or in administration Is located in a periurban commercial practice required for registering property index zone, and no rezoning is required. are recorded, even if they may be avoided Consists of land and a building. The in exceptional cases (table 8.7). If a proce- Steps to transfer Reliability, land area is 557.4 square meters dure can be accelerated legally for an property so that it transparency and (6,000 square feet). A two-story additional cost, the fastest procedure is can be sold or used coverage of land warehouse of 929 square meters chosen if that option is more beneficial to as collateral administration system; (10,000 square feet) is located on the the economy’s score and if it is used by the protection against land land. The warehouse is 10 years old, majority of property owners. Although the disputes; equal access is in good condition, has no heating buyer may use lawyers or other profes- to property rights system and complies with all safety sionals where necessary in the registration standards, building codes and other process, it is assumed that the buyer does necessary, and conducting due diligence legal requirements. The property, not employ an outside facilitator in the if required. The transaction is considered consisting of land and building, will be registration process unless legally or in complete when it is opposable to third transferred in its entirety. practice required to do so. parties and when the buyer can use Will not be subject to renovations the property, use it as collateral for a or additional construction following Time bank loan or resell it (figure 8.8). Every the purchase. procedure required by law or necessary Has no trees, natural water sources, Time is recorded in calendar days. in practice is included, whether it is the natural reserves or historical monu- The measure captures the median responsibility of the seller or the buyer ments of any kind. or must be completed by a third party on their behalf. Local property lawyers, notaries and property registries provide information on procedures as well as the time and cost to complete each of them.
To make the data comparable across FIGURE 8.8 What are the time, cost and number of procedures required to transfer economies, several assumptions about property between two local companies? the parties to the transaction, the prop- erty and the procedures are used. Cost (% of property value) Assumptions about the parties Number of Buyer can use The parties (buyer and seller): procedures the property, Are limited liability companies (or the resell it or use it as legal equivalent). collateral Are located in the periurban area of Land & two-story the economy’s largest business city. warehouse For 11 economies the data are also collected for the second largest busi- Seller with property Registration Postregistration Time ness city (table 8A.1). registered and no (days) Are 100% domestically and privately title disputes owned. Preregistration DATA NOTES 91
TABLE 8.7 What do the indicators on among sources, the median reported Whether there is a geographic the efficiency of transferring property value is used. information system—an electronic measure? database for recording boundaries, Cost checking plans and providing cadas- Procedures to legally transfer title on tral information. A score of 1 is immovable property (number) Cost is recorded as a percentage of the assigned if yes; 0 if no. property value, assumed to be equiva- Preregistration procedures (for example, checking lent to 50 times income per capita. How the land ownership registry for liens, notarizing sales agreement, paying Only official costs required by law are and mapping agency are linked. A property transfer taxes) recorded, including fees, transfer taxes, score of 1 is assigned if information stamp duties and any other payment to about land ownership and maps are Registration procedures in the economy’s largest the property registry, notaries, public kept in a single database or in linked business citya agencies or lawyers. Other taxes, such as databases; 0 if there is no connection capital gains tax or value added tax, are between the different databases. Postregistration procedures (for example, filling excluded from the cost measure. Both title with municipality) costs borne by the buyer and the seller How immovable property is identified. are included. If cost estimates differ A score of 1 is assigned if there is a Time required to complete each procedure among sources, the median reported unique number to identify properties value is used. for the majority of land plots; 0 if there Does not include time spent gathering are multiple identifiers. information QUALITY OF LAND ADMINISTRATION The index ranges from 0 to 8, with Each procedure starts on a separate day— higher values indicating a higher quality though procedures that can be fully completed The quality of land administration index of infrastructure for ensuring the reli- online are an exception to this rule is composed of five other indices: the ability of information on property titles reliability of infrastructure, transparency and boundaries. In Turkey, for example, Procedure is considered completed once final of information, geographic coverage, the land registry offices in Istanbul document is received land dispute resolution and equal access maintain titles in a fully digital format to property rights (table 8.8). Data are (a score of 2) and have a fully electronic No prior contact with officials collected for each economy’s largest database to check for encumbrances business city. For 11 economies the data (a score of 1). The Cadastral Directorate Cost required to complete each procedure are also collected for the second largest offices in Istanbul have digital maps (% of property value) business city. (a score of 2), and the Geographical Information Directorate has a public Official costs only (such as administrative fees, Reliability of infrastructure portal allowing users to check the duties and taxes) index plans and cadastral information on parcels along with satellite images Value Added Tax, Capital Gains Tax and illicit The reliability of infrastructure index has (a score of 1). Databases about land payments are excluded six components: ownership and maps are linked to each How land titles are kept at the other through the TAKBIS system, a. F or 11 economies the data are also collected for the an integrated information system for second largest business city. registry of the largest business city the land registry offices and cadastral of the economy. A score of 2 is offices (a score of 1). Finally, there is duration that property lawyers, notaries assigned if the majority of land titles a unique identifying number for prop- or registry officials indicate is necessary are fully digital; 1 if the majority are erties (a score of 1). Adding these to complete a procedure. It is assumed scanned; 0 if the majority are kept numbers gives Turkey a score of 8 on that the minimum time required for each in paper format. the reliability of infrastructure index. procedure is one day, except for proce- Whether there is an electronic data- dures that can be fully completed online, base for checking for encumbrances. Transparency of information for which the time required is recorded A score of 1 is assigned if yes; 0 if no. index as half a day. Although procedures may How maps of land plots are kept at take place simultaneously, they cannot the mapping agency of the largest The transparency of information index start on the same day (again except for business city of the economy. A score has 10 components: procedures that can be fully completed of 2 is assigned if the majority of maps Whether information on land owner- online). It is assumed that the buyer are fully digital; 1 if the majority are does not waste time and commits to scanned; 0 if the majority are kept in ship is made publicly available. A completing each remaining procedure paper format. score of 1 is assigned if information without delay. If a procedure can be accelerated for an additional cost, the fastest legal procedure available and used by the majority of property owners is chosen. If procedures can be under- taken simultaneously, it is assumed that they are. It is assumed that the parties involved are aware of all requirements and their sequence from the beginning. Time spent on gathering information is not considered. If time estimates differ 92 DOING BUSINESS 2019
TABLE 8.8 What do the indicators on the quality of land administration measure? published about property transfers in the largest business city in the past Reliability of infrastructure index (08) calendar year at the latest on May Type of system for archiving information on land ownership 1st of the following year; 0 if no such Availability of electronic database to check for encumbrances statistics are made publicly available. Type of system for archiving maps Whether maps of land plots are made Availability of geographic information system publicly available. A score of 0.5 is Link between property ownership registry and mapping system assigned if maps are accessible by Transparency of information index (06) anyone; 0 if access is restricted. Accessibility of information on land ownership Whether the fee schedule for Accessibility of maps of land plots accessing maps is made publicly Publication of fee schedules, lists of registration documents, service standards available. A score of 0.5 is assigned if the fee schedule is accessible online Availability of a specific and separate mechanism for complaints or on a public board free of charge; 0 Publication of statistics about the number of property transactions if it is not made available to the public Geographic coverage index (08) or if it can be obtained only in person. Coverage of land registry at the level of the largest business city and the economya Whether the mapping agency Coverage of mapping agency at the level of the largest business city and the economya commits to a specific time frame for Land dispute resolution index (08) delivering an updated map. A score of Legal framework for immovable property registration 0.5 is assigned if the service standard Mechanisms to prevent and resolve land disputes is accessible online or on a public Equal access to property rights (-20) board; 0 if it is not made available to Unequal ownership rights to property between unmarried men and women the public or if it can be obtained only Unequal ownership rights to property between married men and women in person. Quality of land administration index (030) Whether there is a specific and Sum of the reliability of infrastructure, transparency of information, geographic coverage, land dispute independent mechanism for filing resolution indices and equal access to property rights complaints about a problem that a. F or 11 economies the data are also collected for the second largest business city. occurred at the mapping agency. A score of 0.5 is assigned if there is a on land ownership is accessible by delivering a legally binding document specific and independent mecha- anyone; 0 if access is restricted. that proves property ownership. A nism for filing a complaint; 0 if there Whether the list of documents score of 0.5 is assigned if the service is only a general mechanism or required for completing the registra- standard is accessible online or on no mechanism. tion of property transactions is made a public board; 0 if it is not made publicly available. A score of 0.5 is available to the public or if it can be The index ranges from 0 to 6, with higher assigned if the list of documents is obtained only in person. values indicating greater transparency in accessible online or on a public board; Whether there is a specific and the land administration system. In the 0 if it is not made available to the independent mechanism for filing Netherlands, for example, anyone who public or if it can be obtained only complaints about a problem that pays a fee can consult the land owner- in person. occurred at the agency in charge of ship database (a score of 1). Information Whether the fee schedule for immovable property registration. can be obtained at the office, by mail or completing the registration of prop- A score of 1 is assigned if there is a online using the Kadaster website (http:// erty transactions is made publicly specific and independent mecha- www.kadaster.nl). Anyone can also get available. A score of 0.5 is assigned if nism for filing a complaint; 0 if there information online about the list of the fee schedule is accessible online is only a general mechanism or documents to submit for property regis- or on a public board free of charge; 0 no mechanism. tration (a score of 0.5), the fee schedule if it is not made available to the public Whether there are publicly available for registration (a score of 0.5) and the or if it can be obtained only in person. official statistics tracking the number service standards (a score of 0.5). And Whether the agency in charge of of transactions at the immovable anyone facing a problem at the land immovable property registration property registration agency. A score registry can file a complaint or report an commits to a specific time frame for of 0.5 is assigned if statistics are error by filling out a specific form online (a score of 1). In addition, the Kadaster makes statistics about land transactions DATA NOTES 93
available to the public, reporting a total of Japan a score of 8 on the geographic How much time it takes to obtain a 39,849 property transfers in Amsterdam coverage index. decision from a court of first instance in 2017 (a score of 0.5). Moreover, (without an appeal) in a standard anyone who pays a fee can consult online Land dispute resolution index land dispute between two local busi- cadastral maps (a score of 0.5). It is also nesses over tenure rights worth 50 possible to get public access to the fee The land dispute resolution index times income per capita and located schedule for map consultation (a score assesses the legal framework for in the largest business city. A score of of 0.5), the service standards for delivery immovable property registration and 3 is assigned if it takes less than one of an updated plan (a score of 0.5) and a the accessibility of dispute resolu- year; 2 if it takes between one and specific mechanism for filing a complaint tion mechanisms. The index has two years; 1 if it takes between two about a map (a score of 0.5). Adding eight components: and three years; 0 if it takes more than these numbers gives the Netherlands a Whether the law requires that all three years. score of 6 on the transparency of infor- mation index. property sale transactions be regis- Whether there are publicly avail- tered at the immovable property able statistics on the number of Geographic coverage index registry to make them opposable to land disputes in the first instance. A third parties. A score of 1.5 is assigned score of 0.5 is assigned if statistics The geographic coverage index has if yes; 0 if no. are published about land disputes four components: Whether the formal system of in the economy in the past calendar How complete the coverage of the immovable property registration is year; 0 if no such statistics are made subject to a guarantee. A score of 0.5 publicly available. land registry is at the level of the is assigned if either a state or private largest business city. A score of 2 is guarantee over immovable property The index ranges from 0 to 8, with assigned if all privately held land plots registration is required by law; 0 if no higher values indicating greater protec- in the city are formally registered at such guarantee is required. tion against land disputes. In the United the land registry; 0 if not. Whether there is a specific, out-of- Kingdom, for example, according to the How complete the coverage of the court compensation mechanism to Land Registration Act 2002 property land registry is at the level of the cover for losses incurred by parties transactions must be registered at the economy. A score of 2 is assigned who engaged in good faith in a prop- land registry to make them opposable if all privately held land plots in the erty transaction based on erroneous to third parties (a score of 1.5). The economy are formally registered at information certified by the immov- property transfer system is guaranteed the land registry; 0 if not. able property registry. A score of 0.5 by the state (a score of 0.5) and has How complete the coverage of the is assigned if yes; 0 if no. a compensation mechanism to cover mapping agency is at the level of the Whether the legal system requires losses incurred by parties who engaged largest business city. A score of 2 is verification of the legal validity of the in good faith in a property transaction assigned if all privately held land plots documents (such as the sales, transfer based on an error by the registry (a in the city are mapped; 0 if not. or conveyance deed) necessary for a score of 0.5). In accordance with the How complete the coverage of the property transaction. A score of 0.5 Proceeds of Crime Act 2002 and the mapping agency is at the level of the is assigned if there is a review of legal Money Laundering Regulations 2007, economy. A score of 2 is assigned validity, either by the registrar or by a lawyer verifies the legal validity of if all privately held land plots in the a professional (such as a notary or a the documents in a property transac- economy are mapped; 0 if not. lawyer); 0 if there is no review. tion (a score of 0.5) and the identity of Whether the legal system requires the parties (a score of 0.5). The United The index ranges from 0 to 8, with higher verification of the identity of the Kingdom has a national database to values indicating greater geographic parties to a property transaction. verify the accuracy of identity docu- coverage in land ownership registration A score of 0.5 is assigned if there is ments (a score of 1). In a land dispute and cadastral mapping. In Japan, for verification of identity, either by the between two British companies over example, all privately held land plots are registrar or by a professional (such the tenure rights of a property worth formally registered at the land registry as a notary or a lawyer); 0 if there is $2,026,500, the Land Registration divi- in Tokyo and Osaka (a score of 2) and no verification. sion of the Property Chamber (First-tier the economy as a whole (a score of 2). Whether there is a national database Tribunal) gives a decision in less than Also, all privately held land plots are to verify the accuracy of identity one year (a score of 3). Finally, statistics mapped in both cities (a score of 2) documents. A score of 1 is assigned if about land disputes are collected and and the economy as a whole (a score such a national database is available; published; there were a total of 1,154 of 2). Adding these numbers gives 0 if not. 94 DOING BUSINESS 2019
land disputes in the country in 2017 (a Act [Cap 132], Sections 7, 45 and 82 (a official fee indexation to a price or wage score of 0.5). Adding these numbers score of -1). Adding these numbers gives index (for more details, see the chapter gives the United Kingdom a score of 8 Tonga a score of -2 on the equal access on the ease of doing business score on the land dispute resolution index. to property rights index—which indicates and ease of doing business ranking). unequal property rights between men For example, if the implementation of Equal access to property rights and women. a new electronic property registration index system reduces time in a way that the Quality of land administration overall gap decreases by 2% or more, The equal access to property rights index index such change is classified as a reform. has two components: Minor fee updates or other smaller Whether unmarried men and unmar- The quality of land administration index is changes in the indicators that have an the sum of the scores on the reliability of aggregate impact of less than 2% on ried women have equal ownership infrastructure, transparency of informa- the gap are not classified as a reform, rights to property. A score of -1 is tion, geographic coverage, land dispute but their impact is still reflected in assigned if there are unequal owner- resolution and equal access to property the most updated indicators for this ship rights to property; 0 if there is indices. The index ranges from 0 to 30 indicator set. equality. with higher values indicating better Whether married men and married quality of the land administration system. Second, the overall score on the quality of women have equal ownership rights land administration is also considered as to property. A score of -1 is assigned if If private sector entities were unable a criterion. Any change of 1 point or more there are unequal ownership rights to to register property transfers in an on the overall quality score is acknowl- property; 0 if there is equality. economy between June 2017 and May edged as a reform. For instance, the 2018, the economy receives a “no completion of the geographic coverage Ownership rights cover the ability to practice” mark on the procedures, time of the land registry of the business city manage, control, administer, access, and cost indicators. A “no practice” (2 points) is considered as a reform. encumber, receive, dispose of and economy receives a score of 0 on the transfer property. Each restriction is quality of land administration index even The data details on registering property can considered if there is a differential treat- if its legal framework includes provisions be found for each economy at http://www ment for men and women in the law related to land administration. .doingbusiness.org. considering the default marital property regime. For customary land systems, REFORMS GETTING CREDIT equality is assumed unless there is a general legal provision stating a The registering property indicator set Doing Business measures the legal rights differential treatment. tracks changes related to the efficiency of borrowers and lenders with respect and quality of land administration to secured transactions through one set The index ranges from -2 to 0, with systems every year. Depending on the of indicators and the reporting of credit higher values indicating greater inclu- impact on the data, certain changes are information through another. The first siveness of property rights. In Mali, for classified as reforms and listed in the measures whether certain features that example, unmarried men and unmarried summaries of Doing Business reforms in facilitate lending exist within the appli- women have equal ownership rights to 2017/18 section of the report in order cable collateral and bankruptcy laws. property (a score of 0). The same applies to acknowledge the implementation of The second measures the coverage, to married men and women who can use significant changes. Reforms are divided scope and accessibility of credit their property in the same way (a score into two types: those that make it easier information available through credit of 0). Adding these numbers gives Mali a to do business and those changes that reporting service providers such as score of 0 on the equal access to property make it more difficult to do business. The credit bureaus or credit registries (figure rights index—which indicates equal prop- registering property indicator set uses 8.9). The ranking of economies on the erty rights between men and women. By two criteria to recognize a reform. ease of getting credit is determined by contrast, in Tonga unmarried men and sorting their scores for getting credit. unmarried women do not have equal First, the aggregate gap on the overall These scores are the sum of the scores ownership rights to property according score of the indicator set is used to for the strength of legal rights index and to the Land Act [Cap 132], Sections assess the impact of data changes. the depth of credit information index 7, 45 and 82 (a score of -1). The same Any data update that leads to a change (figure 8.10). applies to married men and women who of 2% or more in the score gap is are not permitted to use their property classified as a reform, except when in the same way according to the Land the change is the result of automatic DATA NOTES 95
FIGURE 8.9 Do lenders have credit information on entrepreneurs seeking credit? Is TABLE 8.9 What do the getting credit the law favorable to borrowers and lenders using movable assets as collateral? indicators measure?
Credit information Strength of legal rights index (012)
Potential Can movable assets be Lender Credit bureaus Protection of rights of borrowers and lenders borrower used as collateral? and registries through collateral laws (010)
Movable Collateral Can lenders Protection of secured creditors’ rights through asset registry access credit bankruptcy laws (02) information on What types can be borrowers? Depth of credit information index (08) used as collateral? Scope and accessibility of credit information distributed by credit bureaus and credit registries (08)
Credit bureau coverage (% of adults)
Number of individuals and firms listed in the largest credit bureau as percentage of adult population
Credit registry coverage (% of adults)
Number of individuals and firms listed in a credit registry as percentage of adult population
LEGAL RIGHTS OF through teleconference calls or on-site ABC has its headquarters and only BORROWERS AND LENDERS visits in all economies. base of operations in the economy’s largest business city. For 11 econo- The data on the legal rights of borrowers Strength of legal rights index mies the data are also collected for and lenders are gathered through a the second largest business city questionnaire administered to financial The strength of legal rights index (table 8A.1). lawyers and verified through analysis of measures the degree to which collateral laws and regulations as well as public and bankruptcy laws protect the rights of Both ABC and BizBank are 100% sources of information on collateral borrowers and lenders and thus facilitate domestically owned. and bankruptcy laws. Questionnaire lending (table 8.9). For each economy responses are verified through several it is first determined whether a unitary The case scenarios also involve rounds of follow-up communication with secured transactions system exists. Then assumptions. In case A, as collateral respondents as well as by contacting third two case scenarios, case A and case B, for the loan, ABC grants BizBank a parties and consulting public sources. are used to determine how a nonpos- nonpossessory security interest in one The questionnaire data are confirmed sessory security interest is created, category of movable assets, for example, publicized and enforced according to the its machinery or its inventory. ABC wants FIGURE 8.10 Getting credit: collateral law. Special emphasis is given to how to keep both possession and ownership rules and credit information the collateral registry operates (if regis- of the collateral. In economies where the tration of security interests is possible). law does not allow nonpossessory secu- Rankings are based on scores The case scenarios involve a secured rity interests in movable property, ABC for the sum of two indicators borrower, company ABC, and a secured and BizBank use a fiduciary transfer-of- lender, BizBank. title arrangement (or a similar substitute Regulations on nonpossessory security for nonpossessory security interests). interests in movable property In some economies the legal framework for secured transactions will allow only In case B, ABC grants BizBank a 100% case A or case B (not both) to apply. business charge, enterprise charge, Sum of strength of Both cases examine the same set of floating charge or any charge that gives legal rights index (012) legal provisions relating to the use BizBank a security interest over ABC’s of movable collateral. combined movable assets (or as much and of ABC’s movable assets as possible). depth of credit Several assumptions about the secured ABC keeps ownership and possession information index borrower (ABC) and lender (BizBank) of the assets. are used: (08) ABC is a domestic limited liability The strength of legal rights index covers functional equivalents to security inter- Scope, quality and accessibility of credit company (or its legal equivalent). ests in movable assets (such as financial information through credit bureaus and registries ABC has up to 50 employees.
Note: Credit bureau coverage and credit registry coverage are measured but do not count for the rankings. 96 DOING BUSINESS 2019
leases and sales with retention of title) documents) and does not perform a acknowledge the implementation of only in its first component, to assess how legal review of the transaction. The significant changes. Reforms are divided integrated or unified the economy’s legal registry also publicizes functional in two types: those that make it easier framework for secured transactions is. equivalents to security interests. to do business and those changes that The collateral registry has modern make it more difficult to do business. The The strength of legal rights index includes features such as those that allow strength of legal rights index uses the 10 aspects related to legal rights in collat- secured creditors (or their represen- following criteria to recognize a reform. eral law and 2 aspects in bankruptcy law. tatives) to register, search, amend or A score of 1 is assigned for each of the cancel security interests online. All changes in laws and regulations that following features of the laws: Secured creditors are paid first (for have any impact on the economy’s score The economy has an integrated or example, before tax claims and on the existence of a secured transac- employee claims) when a debtor tion legal framework which regulates unified legal framework for secured defaults outside an insolvency the creation, publicity and enforcement transactions that extends to the procedure. of nonpossessory security interests and creation, publicity and enforcement of Secured creditors are paid first (for their functional equivalents. Each year, four functional equivalents to security example, before tax claims and new laws and amendments are evalu- interests in movable assets: fiduciary employee claims) when a business ated to see if they facilitate obtaining transfers of title; financial leases; is liquidated. credit by small and medium enterprises, assignments or transfers of receiv- Secured creditors are subject to allowing for maximum flexibility in the ables; and sales with retention of title. an automatic stay on enforcement choice of assets which can be used as The law allows a business to grant procedures when a debtor enters collateral. Guidelines, model rules, prin- a nonpossessory security right in a a court-supervised reorganization ciples, recommendations and case law single category of movable assets procedure, but the law protects are excluded. (such as accounts receivable, tangible secured creditors’ rights by providing movable assets and inventory), clear grounds for relief from the Reforms impacting the strength of legal without requiring a specific descrip- automatic stay (for example, if the rights index include amendments to tion of the collateral. movable property is not used for the or the introduction of a secured trans- The law allows a business to grant reorganization or sale of the business actions act, insolvency code, or civil a nonpossessory security right in as a going concern, or if there is a risk code as well as the establishment or substantially all its movable assets, to its existence) and setting a time modernization of any of the features without requiring a specific descrip- limit for it. of a collateral registry as measured by tion of the collateral. The law allows parties to agree in the the indicators. For example, introducing A security right can be given over collateral agreement that the lender a law which provides for a collateral future and after-acquired assets, and may enforce its security right out registry and actually establishing that extends automatically to the prod- of court; the law allows the assets collateral registry—which is geographi- ucts, proceeds and replacements of to be sold through public or private cally centralized, unified for all types of the original assets. auctions and permits the secured movable assets and for both incorporated All types of debts and obligations can creditor to take the asset in satisfac- and non-incorporated entities searchable be secured between the parties, and tion of the debt. by debtor’s name—would represent a a general description of such debts reform with a 1 point increase and would and obligations is permitted in the The index ranges from 0 to 12, with therefore be acknowledged in the report. collateral agreement and in registra- higher scores indicating that collateral tion documents. and bankruptcy laws are better designed CREDIT INFORMATION A collateral registry or registration to expand access to credit. institution for security interests The data on the reporting of credit granted over movable property by REFORMS information are built in two stages. First, incorporated and nonincorporated banking supervision authorities and entities is in operation, unified The strength of legal rights index tracks public information sources are surveyed geographically and with an electronic changes related to secured transactions to confirm the presence of a credit database indexed by debtors’ names. and insolvency every year. Depending on reporting service provider, such as a The collateral registry is a notice- the impact on the data, certain changes credit bureau or credit registry. Second, based registry—a registry that files are classified as reforms and listed in the where applicable, a detailed question- only a notice of the existence of a summaries of Doing Business reforms in naire on the credit reporting service security interest (not the underlying 2017/18 section of the report in order to provider’s structure, laws and associated DATA NOTES 97
rules is administered to the entity itself. web interface, a system-to-system had no borrowing history in the past five Questionnaire responses are verified connection or both). years but for which a lender requested a through several rounds of follow-up Bureau or registry credit scores are credit report from the bureau in the period communication with respondents at the offered as a value-added service to between January 2, 2017, and January credit reporting service provider as well as help banks and other financial insti- 1, 2018. The number is expressed as a by contacting third parties and consulting tutions assess the creditworthiness percentage of the adult population (the public sources. The questionnaire data of borrowers. population age 15 to 64 in 2017 according are confirmed through teleconference to the World Bank’s World Development calls or on-site visits. The index ranges from 0 to 8, with higher Indicators). A credit bureau is defined as values indicating the availability of more a private firm or nonprofit organization Depth of credit information credit information, from either a credit that maintains a database on the credit- index bureau or a credit registry, to facilitate worthiness of borrowers (individuals or lending decisions. If the credit bureau firms) in the financial system and facili- The depth of credit information index or registry is not operational or covers tates the exchange of credit information measures rules and practices affecting less than 5% of the adult population, the among creditors. (Many credit bureaus the coverage, scope and accessibility score on the depth of credit information support banking and overall financial of credit information available through index is 0. supervision activities in practice, though either a credit bureau or a credit registry. this is not their primary objective.) Credit In Lithuania, for example, both a credit investigative bureaus that do not directly A score of 1 is assigned for each of the bureau and a credit registry operate and facilitate information exchange among following eight features of the credit cover more than 5% of the adult popu- banks and other financial institutions are bureau or credit registry (or both): lation. Both distribute data on firms and not considered. If no credit bureau oper- Data on firms and individuals individuals (a score of 1). Although the ates, the coverage value is 0.0%. credit registry does not distribute data on are distributed. on-time repayments, the credit bureau Credit registry coverage Both positive credit information (for distributes full positive and negative credit information (a score of 1). While Credit registry coverage reports the example, original loan amounts, the credit registry does not distribute number of individuals and firms listed outstanding loan amounts and a data from retailers or utilities, the credit in a credit registry’s database as of pattern of on-time repayments) and bureau does (a score of 1). Both distribute January 1, 2018, with information on negative information (for example, at least two years of historical data (a their borrowing history within the past late payments and the number and score of 1). Both the credit registry and five years, plus the number of individuals amount of defaults) are distributed. the credit bureau distribute data on loan and firms that have had no borrowing Data from retailers or utility compa- amounts below 1% of income per capita history in the past five years but for nies are distributed in addition to data (a score of 1). Borrowers have the right to which a lender requested a credit report from financial institutions. access their data in both the credit bureau from the registry in the period between At least two years of historical data and the credit registry free of charge once January 2, 2017, and January 1, 2018. The are distributed. Credit bureaus and a year (a score of 1). Both entities provide number is expressed as a percentage registries that erase data on defaults data users access to databases through of the adult population (the popula- as soon as they are repaid or distribute a web interface (a score of 1). Although tion age 15 to 64 in 2017 according to negative information more than 10 the credit registry does not provide credit the World Bank’s World Development years after defaults are repaid receive scores, the credit bureau does (a score of Indicators). A credit registry is defined a score of 0 for this component. 1). Adding these numbers gives Lithuania as a database managed by the public Data on loan amounts below 1% of a score of 8 on the depth of credit infor- sector, usually by the central bank or the income per capita are distributed. mation index. superintendent of banks, that collects By law, borrowers have the right to information on the creditworthiness access their data in the largest credit Credit bureau coverage of borrowers (individuals or firms) in bureau or registry in the economy. the financial system and facilitates the Credit bureaus and registries that Credit bureau coverage reports the exchange of credit information among charge more than 1% of income number of individuals and firms listed in banks and other regulated financial per capita for borrowers to inspect a credit bureau’s database as of January 1, institutions (while their primary objec- their data receive a score of 0 for 2018, with information on their borrowing tive is to assist banking supervision). If this component. history within the past five years, plus the no credit registry operates, the coverage Banks and other financial institu- number of individuals and firms that have value is 0.0%. tions have online access to the credit information (for example, through a 98 DOING BUSINESS 2019
REFORMS or registry is not operational or covers PROTECTION OF less than 5% of the adult population, SHAREHOLDERS FROM The depth of credit information index the score on the depth of credit infor- CONFLICTS OF INTEREST tracks changes related to the coverage, mation index is 0. The impact of the scope and accessibility of credit infor- reform will depend on the characteris- The extent of conflict of interest regula- mation available through either a credit tics of the economy’s credit reporting tion index measures the protection of bureau or a credit registry every year. system as it relates to the eight features shareholders against directors’ misuse Depending on the impact on the data, of the index. Expanded coverage that of corporate assets for personal gain certain changes are classified as reforms does not reach 5% of the adult popu- by distinguishing three dimensions and listed in the summaries of Doing lation is not classified as a reform, but of regulation that address conflicts of Business reforms in 2017/18 section of the the impact is still reflected in the most interest: transparency of related-party report to acknowledge the implementa- up-to-date statistics. transactions (extent of disclosure tion of significant changes. Reforms are index), shareholders’ ability to sue and divided into two types: those that make it Third, occasionally the credit informa- hold directors liable for self-dealing easier to do business and those changes tion index will acknowledge legislative (extent of director liability index) and that make it more difficult to do business. changes with no current impact on the access to evidence and allocation of The credit information index uses three data as reforms. This option is typi- legal expenses in shareholder litiga- criteria to recognize a reform. cally reserved to legislative changes tion (ease of shareholder suits index). of exceptional magnitude, such as To make the data comparable across First, all changes in laws, regulations the introduction of laws allowing the economies, several assumptions about and practices that have any impact on operation of credit bureaus or laws on the business and the transaction are the economy’s score on the credit infor- personal data protection. used (figure 8.12). mation index are classified as reforms. Examples of reforms impacting the The data details on getting credit can be Assumptions about the business index include measures to distribute found for each economy at http://www positive credit data in addition to nega- .doingbusiness.org. The initial methodology The business (Buyer): tive data, the distribution of credit data was developed by Djankov, McLiesh and Is a publicly traded corporation listed from utilities or retailers or the introduc- Shleifer (2007) and is adopted here with tion of credit scores as a value-added minor changes. on the economy’s most important service. Any change that improves the stock exchange. If there are fewer than score of a given economy in any of the PROTECTING MINORITY 10 listed companies or if there is no eight features of the index is consid- INVESTORS stock exchange in the economy, it is ered a reform. Some reforms can have assumed that Buyer is a large private an impact in more than one feature. Doing Business measures the protection company with multiple shareholders. For example, the introduction of a new of minority investors from conflicts of Has a board of directors and a credit bureau covering more than 5% interest through one set of indicators and chief executive officer (CEO) who of the adult population that distributes shareholders’ rights in corporate gover- may legally act on behalf of Buyer information on firms and individuals, as nance through another (table 8.10). where permitted, even if this is not well as positive and negative data and The data come from a question- specifically required by law. provides online access to data users, naire administered to corporate and Has a supervisory board in econo- represents a 3-point increase in the securities lawyers and are based on mies with a two-tier board system on index. In contrast, the introduction of securities regulations, company laws, which Mr. James appointed 60% of legislation that guarantees borrowers’ civil procedure codes and court rules of the shareholder-elected members. rights to access their data in the largest evidence. The ranking of economies on Has not adopted bylaws or articles credit bureau or registry in the economy the strength of minority investor protec- of association that go beyond the represents a reform with a 1-point tions is determined by sorting their minimum requirements. Does not increase in the index. scores for protecting minority investors. follow codes, principles, recom- These scores are the simple average mendations or guidelines that are Second, changes that increase the of the scores for the extent of conflict not mandatory. coverage of the largest credit bureau or of interest regulation index and the Is a manufacturing company with its registry in an economy above 5% of the extent of shareholder governance index own distribution network. adult population may also be classified (figure 8.11). as reforms. According to the getting Assumptions about the credit methodology, if the credit bureau transaction
Mr. James owns 60% of Buyer, sits on Buyer’s board of directors and DATA NOTES 99
TABLE 8.10 What do the protecting minority investors indicators measure? The transaction causes damages to Buyer. Shareholders sue Mr. James Extent of disclosure index (010) Extent of shareholder rights index (010) and the executives and directors that approved the transaction. Review and approval requirements for related-party Shareholders’ rights and role in major corporate Extent of disclosure index transactions decisions The extent of disclosure index has Internal, immediate and periodic disclosure five components: requirements for related-party transactions Which corporate body can provide
Extent of director liability index (010) Extent of ownership and control index (010) legally sufficient approval for the transaction. A score of 0 is assigned Minority shareholders’ ability to sue and hold Governance safeguards protecting shareholders if it is the CEO or the managing interested directors liable for prejudicial related- from undue board control and entrenchment director alone; 1 if the board of party transactions directors, the supervisory board or shareholders must vote and Mr. Available legal remedies (damages, disgorgement James is permitted to vote; 2 if the of profits, disqualification, rescission of board of directors or the supervisory transactions) board must vote and Mr. James is not permitted to vote; 3 if share- Ease of shareholder suits index (010) Extent of corporate transparency index (010) holders must vote and Mr. James is not permitted to vote. Access to internal corporate documents Corporate transparency on significant owners, Whether an external body (an inde- Evidence obtainable during trial executive compensation, annual meetings and pendent auditor, for example) must Allocation of legal expenses audits review the transaction before it takes place. A score of 0 is assigned if no; Extent of conflict of interest regulation index Extent of shareholder governance index 1 if yes. Whether disclosure by Mr. James to (010) (010) the board of directors or the supervi- sory board is required. A score of 0 is Simple average of the extent of disclosure, extent Simple average of the extent of shareholder rights, assigned if no disclosure is required; 1 of director liability and ease of shareholder suits extent of ownership and control and extent of if a general disclosure of the existence indices corporate transparency indices of a conflict of interest is required without any specifics; 2 if full disclo- Strength of minority investor protection index (010) sure of all material facts relating to Mr. James’s interest in the Buyer- Simple average of the extent of conflict of interest regulation and extent of shareholder governance indices Seller transaction is required.
elected two directors to Buyer’s to 10% of Buyer’s assets and is higher five-member board. than the market value. Mr. James also owns 90% of Seller, The proposed transaction is part a company that operates a chain of of the company’s principal activity retail hardware stores. Seller recently and is not outside the authority of closed a large number of its stores. the company. Mr. James proposes that Buyer Buyer enters into the transaction. All purchase Seller’s unused fleet of required approvals are obtained, and trucks to expand Buyer’s distribution all required disclosures made—that is, of its food products, a proposal to the transaction was not entered into which Buyer agrees. The price is equal fraudulently.
FIGURE 8.11 Protecting minority FIGURE 8.12 How well are minority shareholders protected from conflicts of interest? investors: shareholders’ rights in conflicts of interest and corporate governance Extent of disclosure Mr. James Disclosure and approval requirements Rankings are based on scores for two indicators Extent of director liability Ability to sue directors for damages Lawsuit 60% 90% Ease of shareholder suits ownership, ownership, 50% 50% Access by shareholders to documents sits on board sits on board Extent of plus other evidence for trial of directors of directors conflict of Extent of shareholder Company A Company B interest governance regulation index (buyer) (seller)
index Transaction
Minority involving shareholders conflict of interest 100 DOING BUSINESS 2019
Whether immediate disclosure of the Whether a shareholder plaintiff can The index ranges from 0 to 10, with transaction to the public, the regulator hold Mr. James liable for the damage higher values indicating greater liability of or the shareholders is required.3 A the Buyer-Seller transaction causes to directors. In Austria, for example, deriva- score of 0 is assigned if no disclosure the company. A score of 0 is assigned tive suits are available for shareholders is required; 1 if disclosure on the terms if Mr. James cannot be held liable or holding 10% of share capital (a score of of the transaction is required but not can be held liable only for fraud, bad 1). Assuming that the prejudicial transac- on Mr. James’s conflict of interest; 2 if faith or gross negligence; 1 if Mr. James tion was duly approved and disclosed, in disclosure on both the terms and Mr. can be held liable only if he influenced order to hold Mr. James liable a plaintiff James’s conflict of interest is required. the approval of the transaction or was must prove that Mr. James influenced negligent; 2 if Mr. James can be held the approving body or acted negligently Whether disclosure in periodic liable when the transaction is unfair or (a score of 1). To hold the other direc- filings (for example, annual reports) prejudicial to shareholders. tors liable, a plaintiff must prove that is required. A score of 0 is assigned they acted negligently (a score of 1). If if no disclosure on the transaction is Whether a shareholder plaintiff can Mr. James is found liable, he must pay required; 1 if disclosure on the terms hold other executives and directors damages (a score of 1) and is required of the transaction is required but not (the CEO, members of the board of to disgorge his profits (a score of 1). Mr. on Mr. James’s conflict of interest; 2 if directors or members of the supervi- James, however, cannot be disqualified (a disclosure on both the terms and Mr. sory board) liable for the damage the score of 0). The prejudicial transaction James’s conflict of interest is required. transaction causes to the company. A cannot be voided (a score of 0). Adding score of 0 is assigned if they cannot be these numbers gives Austria a score of 5 The index ranges from 0 to 10, with higher held liable or can be held liable only for on the extent of director liability index. values indicating greater disclosure. In fraud, bad faith or gross negligence; 1 if Poland, for example, the board of direc- they can be held liable for negligence; Ease of shareholder suits index tors must approve the transaction and 2 if they can be held liable when the Mr. James is not allowed to vote (a score transaction is unfair or prejudicial The ease of shareholder suits index has of 2). Poland does not require an external to shareholders. six components: body to review the transaction (a score Whether shareholders owning 10% of 0). Before the transaction Mr. James Whether Mr. James pays damages for must disclose his conflict of interest to the harm caused to the company upon of the company’s share capital have the other directors, but he is not required a successful claim by the shareholder the right to inspect the Buyer-Seller to provide specific information about it (a plaintiff. A score of 0 is assigned if no; transaction documents before filing a score of 1). Buyer is required to disclose 1 if yes. suit. Alternatively, whether they can immediately all information affecting request that a government inspector the stock price, including the conflict of Whether Mr. James repays profits investigate the Buyer-Seller transac- interest (a score of 2). In its annual report made from the transaction upon a tion without filing a suit. A score of 0 Buyer must also disclose the terms of the successful claim by the shareholder is assigned if no; 1 if yes. transaction and Mr. James’s ownership in plaintiff. A score of 0 is assigned if no; What range of documents is available Buyer and Seller (a score of 2). Adding 1 if yes. to the shareholder plaintiff from the these numbers gives Poland a score of 7 defendant and witnesses during trial. on the extent of disclosure index. Whether Mr. James is disqualified A score of 1 is assigned for each of the upon a successful claim by the following types of documents avail- Extent of director liability index shareholder plaintiff. A score of 0 is able: information that the defendant assigned if no; 1 if he is disqualified— has indicated she/he intends to rely The extent of director liability index has that is, barred from representing or on for her/his defense; information seven components:4 holding a managerial position in any that directly proves specific facts in Whether shareholders can sue company for a year or more. the plaintiff’s claim; and any informa- tion relevant to the subject matter of directly or derivatively for the Whether a court can void the trans- the claim. damage the transaction causes to the action upon a successful claim by a Whether the plaintiff can obtain cate- company. A score of 0 is assigned if shareholder plaintiff. A score of 0 is gories of relevant documents from the suits are unavailable or are available assigned if rescission is unavailable or defendant without identifying each only for shareholders holding more is available only in case of fraud, bad document specifically. A score of 0 is than 10% of the company’s share faith or gross negligence; 1 if rescis- assigned if no; 1 if yes. capital; 1 if direct or derivative suits sion is available when the transaction Whether the plaintiff can directly are available for shareholders holding is oppressive or prejudicial to the examine the defendant and 10% or less of share capital. other shareholders; 2 if rescission is available when the transaction is unfair or entails a conflict of interest. DATA NOTES 101
witnesses during trial. A score of 0 Extent of conflict of interest Company (Ltd), the Limited Liability is assigned if no; 1 if yes, with prior regulation index Company (LLC), the Sociedad de approval of the questions by the Responsabilidad Limitada (SRL), judge or if the judge can set aside The extent of conflict of interest regula- the Gesellschaft mit beschränkter questions for any reason; 2 if yes, tion index is the average of the extent of Haftung (GmbH) and the Société à without prior approval. disclosure index, the extent of director Responsabilité Limitée (SARL). Whether the standard of proof for liability index and the ease of shareholder civil suits is lower than that for a suits index. The index ranges from 0 to Extent of shareholder rights criminal case. A score of 0 is assigned 10, with higher values indicating stronger index if no; 1 if yes. regulation of conflicts of interest. Whether shareholder plaintiffs can For each component of the extent of recover their legal expenses from the SHAREHOLDERS’ RIGHTS IN shareholder rights index, a score of 0 is company. A score of 0 is assigned if CORPORATE GOVERNANCE assigned if the answer is no; 1 if yes. The no; 1 if plaintiffs can recover their legal index has 10 components: expenses from the company upon The extent of shareholder governance Whether the sale of 51% of Buyer’s a successful outcome of their legal index measures shareholders’ rights in action; 2 if plaintiffs can recover their corporate governance by distinguishing assets requires shareholder approval. legal expenses from the company three dimensions of good gover- Whether shareholders representing regardless of the outcome of their nance: shareholders’ rights and role in legal action. major corporate decisions (extent of 10% of Buyer’s share capital have shareholder rights index), governance the right to call for a meeting of The index ranges from 0 to 10, with safeguards protecting shareholders from shareholders. higher values indicating greater powers undue board control and entrenchment Whether Buyer must obtain its share- of shareholders to challenge the (extent of ownership and control index) holders’ approval every time it issues transaction. In Croatia, for example, and transparency on ownership stakes, new shares. a shareholder holding 10% of Buyer’s compensation, audits and financial pros- Whether shareholders automatically shares can request that a government pects (extent of corporate transparency receive preemption rights when Buyer inspector review suspected misman- index). The index also measures whether issues new shares. agement by Mr. James and the CEO a subset of relevant rights and safeguards Whether shareholders elect and without filing suit in court (a score are available in limited companies. dismiss the external auditor. of 1). The plaintiff can access docu- Whether changes to the rights of ments that the defendant intends to Assumptions about the business a class of shares are only possible if rely on for his defense (a score of 1). The the holders of the affected shares plaintiff must specifically identify the The business (Buyer) is a publicly approve. documents being sought (for example, traded corporation listed on the econ- Assuming that Buyer is a limited the Buyer-Seller purchase agreement omy’s most important stock exchange. company, whether the sale of 51% of July 15, 2015) and cannot simply If there is no stock exchange in the of Buyer’s assets requires member request categories (for example, all economy, it is assumed that Buyer is approval. documents related to the transaction) a large private company with multiple Assuming that Buyer is a limited (a score of 0). The plaintiff can examine shareholders. Examples of company company, whether members repre- the defendant and witnesses during forms that can be listed and have a senting 10% have the right to call for a trial, without prior approval of the large number of shareholders include: meeting of members. questions by the court (a score of 2). the Joint Stock Company (JSC), the Assuming that Buyer is a limited The standard of proof for civil suits is Public Limited Company (PLC), the company, whether all or almost all the preponderance of the evidence, C Corporation, the Societas Europaea members must consent to add a new while the standard for a criminal case (SE), the Aktiengesellschaft (AG) member. is beyond a reasonable doubt (a score and the Société Anonyme/Sociedad Assuming that Buyer is a limited of 1). The plaintiff can recover legal Anónima (SA). company, whether members must expenses from the company only upon first offer their interest to the existing a successful outcome of the legal action In 10 of the questions, the assess- members before they can sell to (a score of 1). Adding these numbers ment is made “assuming that Buyer non-members. gives Croatia a score of 6 on the ease of is a limited company.” Buyer is shareholder suits index. instead a limited liability company Extent of ownership and control or its functional equivalent: a distinct index and simpler company form that cannot offer shares to the public. For each component of the extent of Examples include the Private Limited ownership and control index, a score of 102 DOING BUSINESS 2019
0 is assigned if the answer is no; 1 if yes. Whether shareholders representing investor protection are classified as a The index has 10 components: 5% of Buyer’s share capital can put reform. The change must be mandatory, Whether the same individual cannot items on the general meeting agenda. meaning that failure to comply allows shareholders to sue in court or for sanc- be appointed CEO and chairperson of Whether Buyer’s annual financial tions to be leveled by a regulatory body the board of directors. statements must be audited by an such as the company registrar, the Whether the board of directors must external auditor. capital market authority or the securities include independent nonexecutive and exchange commission. Guidelines, board members. Whether Buyer must disclose its model rules, principles, recommenda- Whether shareholder can remove audit reports to the public. tions and duties to explain in case of members of the board of directors non-compliance are excluded. When a without cause before the end of their Assuming that Buyer is a limited change exclusively affects companies term. company, whether members must that are listed on the stock exchange, Whether the board of directors must meet at least once a year. it will be captured only if the stock have an audit committee. exchange has 10 or more equity listings. Whether a potential acquirer must Assuming that Buyer is a limited If the economy has no stock exchange or make a tender offer to all shareholders company, whether members repre- a stock exchange with less than 10 equity upon acquiring 50% of Buyer. senting 5% can put items on the listings, the change is taken into account Whether Buyer must pay declared meeting agenda. only if it affects companies irrespective of dividends within a maximum period whether their shares are listed or not. set by law. Assuming that Buyer is a limited Whether a subsidiary cannot acquire company larger than a threshold set Reforms impacting the protecting shares issued by its parent company. by law, whether its annual financial minority investors indicator set include Assuming that Buyer is a limited statements must be audited by an amendments to or the introduction company, whether it must have a external auditor. of a new companies act, commercial mechanism to resolve disagreements code, securities regulation, code of civil among members. Extent of shareholder procedure, court rules, law, decree, order, Assuming that Buyer is a limited governance index supreme court decision, or stock exchange company, whether a potential acquirer listing rule. The changes must affect the must make a tender offer to all The extent of shareholder governance rights and duties of issuers, company members upon acquiring 50% of Buyer. index is the average of the extent of managers, directors and shareholders Assuming that Buyer is a limited shareholder rights index, the extent of in connection with related-party trans- company, whether Buyer must ownership and control index and the actions or, more generally, the aspects distribute profits within a maximum extent of corporate transparency index. of corporate governance measured by period set by law. The index ranges from 0 to 10, with the indicators. For example, in a given higher values indicating stronger rights economy, related-party transactions have Extent of corporate of shareholders in corporate governance. to be approved by the board of directors transparency index including board members who have a REFORMS personal financial interest in seeing the For each component of the extent of transaction succeed. This economy intro- corporate transparency index, a score of The protecting minority investors indi- duces a law requiring that related-party 0 is assigned if the answer is no; 1 if yes. cator set captures changes related to the transactions be approved instead by a The index has 10 components: regulation of related-party transactions as general meeting of shareholders and that Whether Buyer must disclose direct well as corporate governance every year. excludes shareholders with conflicting Depending on the impact on the data, interests from participating in the vote. and indirect beneficial ownership certain changes are listed in the summa- This law would result in a 2-point increase stakes representing 5%. ries of Doing Business reforms in 2017/18 on the corresponding question in the Whether Buyer must disclose section of the report in order to acknowl- extent of disclosure index and would information about board members’ edge the implementation of significant therefore be acknowledged in the report. primary employment and director- changes. They are divided into two types: ships in other companies. reforms that make it easier to do business The data details on protecting minority Whether Buyer must disclose the and changes that make it more difficult investors can be found for each economy at compensation of individual managers. to do business. The protecting minority http://www.doingbusiness.org. The initial Whether a detailed notice of general investors indicator set uses the following meeting must be sent 21 calendar criteria to recognize a reform. days before the meeting. All legislative and regulatory changes that impact the score assigned to a given economy on any of the 48 questions comprising the six indicators on minority DATA NOTES 103
methodology was developed by Djankov, La Business 2015, which is 26.1%. All econo- accounts, taxes include only compulsory, Porta and others (2008). mies with a total tax and contribution rate unrequited payments to general govern- below this threshold receive the same ment. Doing Business departs from this PAYING TAXES score as the economy at the threshold. definition because it measures imposed charges that affect business accounts, Doing Business records the taxes and The threshold is not based on any not government accounts. One main mandatory contributions that a medium- economic theory of an “optimal tax rate” difference relates to labor contributions. size company must pay in a given year as that minimizes distortions or maximizes The Doing Business measure includes well as measures of the administrative efficiency in an economy’s overall tax government-mandated contributions burden of paying taxes and contributions system. Instead, it is mainly empirical in paid by the employer to a requited and complying with postfiling procedures nature, set at the lower end of the distri- private pension fund or workers’ insur- (figure 8.13). The project was developed bution of tax rates levied on medium-size ance fund. It includes, for example, and implemented in cooperation with enterprises in the manufacturing sector Australia’s compulsory superannuation PwC.5 Taxes and contributions measured as observed through the paying taxes guarantee and workers’ compensation include the profit or corporate income tax, indicators. This reduces the bias in the insurance. For the purpose of calcu- social contributions and labor taxes paid total tax and contribution rate indicator lating the total tax and contribution rate by the employer, property taxes, property toward economies that do not need to (defined below), only taxes borne are transfer taxes, dividend tax, capital gains levy significant taxes on companies like included. For example, value added taxes tax, financial transactions tax, waste the Doing Business standardized case (VAT) are generally excluded (provided collection taxes, vehicle and road taxes, study company because they raise public that they are not irrecoverable) because and any other small taxes or fees. revenue in other ways—for example, they do not affect the accounting profits through taxes on foreign companies, of the business—that is, they are not The ranking of economies on the ease through taxes on sectors other than reflected in the income statement. They of paying taxes is determined by sorting manufacturing or from natural resources are, however, included for the purpose their scores for paying taxes. These (all of which are outside the scope of of the compliance measures (time and scores are the simple average of the the methodology). payments), as they add to the burden of scores for each of the component indica- complying with the tax system. tors (figure 8.14), with a threshold and a Doing Business measures all taxes and nonlinear transformation applied to one contributions that are government Doing Business uses a case scenario to of the component indicators, the total mandated (at any level—federal, state measure the taxes and contributions tax and contribution rate.6 The threshold or local) and that apply to the stan- paid by a standardized business and the is defined as the total tax and contribu- dardized business and have an impact complexity of an economy’s tax compli- tion rate at the 15th percentile of the in its financial statements. In doing so, ance system. This case scenario uses a overall distribution for all years included Doing Business goes beyond the tradi- set of financial statements and assump- in the analysis up to and including Doing tional definition of a tax. As defined for tions about the transactions made over the purposes of government national the course of the year. In each economy
FIGURE 8.13 What are the time, total tax and contribution rate and number of payments necessary for a local medium-size company to pay all taxes and how efficient is it for a local medium-size company to comply with postfiling processes?
Total tax and contribution rate Time Postfiling index
Hours To prepare, file and per year pay value added or sales tax, profit tax % of profit and labor taxes and before all taxes contributions
Number of payments Efficiency of postfiling processes (per year) 104 DOING BUSINESS 2019
FIGURE 8.14 Paying taxes: tax limited liability company in the or others. Therefore, even when compliance for a local manufacturing economy, the limited liability form such benefits are frequent, they are company most common among domestic firms not added to or removed from the is chosen. The most common form is taxable gross salaries to arrive at the Rankings are based on scores reported by incorporation lawyers or labor tax or contribution calculation. for four indicators the statistical office. Has a turnover of 1,050 times income Started operations on January 1, 2016. per capita. Number of hours per Firm tax liability as At that time the company purchased Makes a loss in the first year of year to prepare, file % of profits before all the assets shown in its balance operation. returns and pay taxes sheet and hired all its workers. Has a gross margin (pretax) of 20% all taxes borne Operates in the economy’s largest (that is, sales are 120% of the cost of business city. For 11 economies the goods sold). 25% data are also collected for the second Distributes 50% of its net profits as Total tax and largest business city (table 8A.1). dividends to the owners at the end of 25% contribution Is 100% domestically owned and the second year. Time rate has five owners, all of whom are Sells one of its plots of land at a profit natural persons. at the beginning of the second year. 25% 25% At the end of 2016, has a start-up Is subject to a series of detailed Postfiling Payments capital of 102 times income per capita. assumptions on expenses and trans- Performs general industrial or actions to further standardize the index commercial activities. Specifically, it case. For example, the owner who produces ceramic flowerpots and sells is also a manager spends 10% of Score on: number of hours Number of them at retail. It does not participate income per capita on traveling for to comply with VAT refund, tax payments in foreign trade (no import or export) the company (20% of this owner’s number of weeks to obtain and does not handle products subject expenses are purely private, 20% are VAT refund, number of per year to a special tax regime, for example, for entertaining customers, and 60% hours to comply with liquor or tobacco. are for business travel). All financial corporate income tax At the beginning of 2017, owns two statement variables are proportional correction, number of weeks plots of land, one building, machinery, to 2012 income per capita (this is an to complete a corporate office equipment, computers and one update from Doing Business 2013 and income tax correction truck and leases one truck. previous years’ reports, where the Does not qualify for investment variables were proportional to 2005 Note: All economies below the threshold receive the incentives or any benefits apart from income per capita). For some econo- same score in the total tax and contribution rate those related to the age or size of mies a multiple of two or three times component as the economies at the threshold. If both the company. income per capita has been used to VAT and corporate income tax apply, the postfiling Has 60 employees—4 managers, estimate the financial statement vari- index is the simple average of the scores for each of the 8 assistants and 48 workers. All ables.7 The 2012 income per capita four components: time to comply with VAT refund, time are nationals, and one manager is was not sufficient to bring the salaries to obtain VAT refund, time to comply with corporate also an owner. The company pays of all the case study employees up to income tax correction and time to complete a corporate for additional medical insurance the minimum wage thresholds that income tax correction. If only VAT or corporate income for employees (not mandated by exist in these economies. tax applies, the postfiling index is the simple average of any law) as an additional benefit. the scores for only the two components pertaining to In addition, in some economies Assumptions about the taxes the applicable tax. If neither VAT nor corporate income reimbursable business travel and and contributions tax applies, the postfiling index is not included in the client entertainment expenses are ranking of the ease of paying taxes. considered fringe benefits. When All the taxes and contributions applicable, it is assumed that the recorded are those paid in the second tax experts from a number of different company pays the fringe benefit tax year of operation (calendar year firms (in many economies these include on this expense or that the benefit 2017). A tax or contribution is consid- PwC) compute the taxes and mandatory becomes taxable income for the ered distinct if it has a different name contributions due in their jurisdiction employee. The case study assumes or is collected by a different agency. based on the standardized case study no additional salary additions for Taxes and contributions with the facts. Information is also compiled on meals, transportation, education same name and agency, but charged the frequency of filing and payments, the at different rates depending on the time taken to comply with tax laws in an economy, the time taken to request and process a VAT refund claim and the time taken to comply with and complete a corporate income tax correction. To make the data comparable across economies, several assumptions about the business and the taxes and contributions are used.
Assumptions about the business
The business: Is a limited liability, taxable company.
If there is more than one type of DATA NOTES 105
business, are counted as the same tax these contributions would be included in TABLE 8.11 What do the paying taxes or contribution. the number of payments. indicators measure? The number of times the company pays taxes and contributions in a Time Tax payments for a manufacturing company year is the number of different taxes in 2017 (number per year adjusted for or contributions multiplied by the Time is recorded in hours per year. The electronic and joint filing and payment) frequency of payment (or with- indicator measures the time taken to holding) for each tax. The frequency of prepare, file and pay three major types Total number of taxes and contributions paid, payment includes advance payments of taxes and contributions: the corporate including consumption taxes (value added tax, (or withholding) as well as regular income tax, value added or sales tax, and sales tax or goods and service tax) payments (or withholding). labor taxes, including payroll taxes and social contributions. Preparation time Method and frequency of filing and payment Tax payments includes the time to collect all information necessary to compute the tax payable and Time required to comply with three major The tax payments indicator reflects the to calculate the amount payable. If sepa- taxes (hours per year) total number of taxes and contribu- rate accounting books must be kept for tions paid, the method of payment, the tax purposes—or separate calculations Collecting information and computing the tax frequency of payment, the frequency made—the time associated with these payable of filing and the number of agencies processes is included. This extra time is involved for the standardized case included only if the regular accounting Completing tax return forms, filing with proper study company during the second year work is not enough to fulfill the tax agencies of operation (table 8.11). It includes accounting requirements. Filing time taxes withheld by the company, such includes the time to complete all neces- Arranging payment or withholding as sales tax, VAT and employee-borne sary tax return forms and file the relevant labor taxes. These taxes are tradition- returns at the tax authority. Payment time Preparing separate mandatory tax accounting ally collected by the company from the considers the hours needed to make the books, if required consumer or employee on behalf of payment online or in person. Where taxes the tax agencies. Although they do not and contributions are paid in person, the Total tax and contribution rate (% of profit affect the income statements of the time includes delays while waiting. before all taxes) company, they add to the administra- tive burden of complying with the tax Total tax and contribution rate Profit or corporate income tax system and so are included in the tax payments measure. The total tax and contribution rate Social contributions and labor taxes paid by the measures the amount of taxes and employer The number of payments takes into mandatory contributions borne by the account electronic filing. Where full elec- business in the second year of opera- Property and property transfer taxes tronic filing and payment is allowed and tion, expressed as a share of commercial it is used by the majority of medium-size profit. Doing Business 2019 reports Dividend, capital gains and financial transactions businesses, the tax is counted as paid the total tax and contribution rate for taxes once a year even if filings and payments calendar year 2017. The total amount are more frequent. For payments made of taxes and contributions borne is Waste collection, vehicle, road and other taxes through third parties, such as tax on the sum of all the different taxes and interest paid by a financial institution or contributions payable after accounting Postfiling index fuel tax paid by a fuel distributor, only one for allowable deductions and exemp- payment is included even if payments are tions. The taxes withheld (such as Compliance time of a VAT refund process more frequent. personal income tax) or collected by the company and remitted to the tax Time to receive a VAT refund Where two or more taxes or contribu- authorities (such as VAT, sales tax or tions are filed for and paid jointly using the goods and service tax) but not borne Compliance time of correcting an error in the same form, each of these joint payments by the company are excluded. The corporate income tax return including compliance is counted once. For example, if manda- taxes included can be divided into five with an audit process if applicable tory health insurance contributions and categories: profit or corporate income mandatory pension contributions are tax, social contributions and labor taxes Time to complete a corporate income tax correction filed for and paid together, only one of paid by the employer (for which all mandatory contributions are included, even if paid to a private entity such as a requited pension fund), property taxes, turnover taxes and other taxes (such as municipal fees and vehicle taxes). Fuel taxes are no longer included in the total tax and contribution rate because of the difficulty of computing these taxes in a consistent way for all economies covered. The fuel tax amounts are in most cases very small, and measuring these amounts is often complicated because they depend on fuel consump- tion. Fuel taxes continue to be counted in the number of payments.
The total tax and contribution rate is designed to provide a comprehensive measure of the cost of all the taxes a business bears. It differs from the 106 DOING BUSINESS 2019
statutory tax rate, which merely provides Commercial profit amounts to 59.4 times when applicable (see details below). the factor to be applied to the tax base. income per capita. The definition of a tax audit includes any In computing the total tax and contribu- interaction between the taxpayer and tion rate, the actual tax or contribution The methodology for calculating the the tax authority post filing of the tax payable is divided by commercial profit. total tax and contribution rate is broadly return and payment of the tax liability Data for Iraq are provided as an example consistent with the Total Tax Contribution due, including informal inquiries, formal (table 8.12). framework developed by PwC and the inquiries and formal tax audits to verify calculation within this framework for whether such taxpayers have correctly Commercial profit is essentially net profit taxes borne. But while the work under- assessed and reported their tax liability before all taxes and contributions borne. taken by PwC is usually based on data and fulfilled other obligations. It differs from the conventional profit received from the largest companies in before tax, reported in financial state- the economy, Doing Business focuses on The indicators are based on expanded ments. In computing profit before tax, a case study for a standardized medium- case study assumptions. many of the taxes borne by a firm are size company. deductible. In computing commercial Assumptions about the VAT profit, these taxes are not deductible. Postfiling index refund process Commercial profit therefore presents a clear picture of the actual profit of a busi- The postfiling index is based on four In June 2017, TaxpayerCo. makes a ness before any of the taxes it bears in the components—time to comply with VAT large capital purchase: one additional course of the fiscal year. refund, time to obtain VAT refund, time machine for manufacturing pots. to comply with a corporate income Commercial profit is computed as tax correction and time to complete a The value of the machine is 65 times sales minus cost of goods sold, minus corporate income tax correction. If both income per capita of the economy. gross salaries, minus administrative VAT and corporate income tax apply, the expenses, minus other expenses, minus postfiling index is the simple average of Sales are equally spread per month provisions, plus capital gains (from the the scores for each of the four compo- (that is, 1,050 times income per property sale) minus interest expense, nents. If only VAT or corporate income capita divided by 12). plus interest income and minus commer- tax applies, the postfiling index is the cial depreciation. To compute the simple average of the scores for only the Cost of goods sold are equally commercial depreciation, a straight-line two components pertaining to the appli- expensed per month (that is, 875 depreciation method is applied, with cable tax. If neither VAT nor corporate times income per capita divided the following rates: 0% for the land, 5% income tax applies, the postfiling index is by 12). for the building, 10% for the machinery, not included in the ranking of the ease of 33% for the computers, 20% for the paying taxes. The seller of the machinery is regis- office equipment, 20% for the truck and tered for VAT. 10% for business development expenses. The four components include the time to comply with and complete a tax audit Excess input VAT incurred in June will be fully recovered after four consecutive months if the VAT rate is the same for inputs, sales and the machine and the tax reporting period is every month.
TABLE 8.12 Computing the total tax and contribution rate for Iraq
Statutory rate Taxable base b Actual tax payable Commercial profit* c Total tax and r (%) (ID) a=rxb (ID) contribution rate (ID) Corporate income tax (taxable income) 15 452,461,855 67,869,278 453,188,210 t = a/c (%) 61,342,957 Employer paid—Social security 12 511,191,307 453,188,210 14.98 contributions (taxable wages) Small amount 10,480,197 13.54 139,692,432 Employee paid—Social security 5.00 511,191,307 Not included contributions (taxable wages)
Stamp duty on contracts Fixed fee Varies Small amount 2.31 Real Estate Ownership Transfer tax 06 Value of property 453,188,210 30.82 Total
Note: Commercial profit is assumed to be 59.4 times income per capita. ID is Iraqi dinar. * Profit before all taxes borne. DATA NOTES 107
Input VAT will exceed output VAT in TABLE 8.13 Computing the value of the VAT input tax credit for Albania June 2017 (table 8.13). VAT rate Output VAT Input VAT Assumptions about the R R x Sales (R x A + R x B) corporate income tax correction process Sales = 20% ALL 7,479,772.97 ALL 37,398,864.84 An error in the calculation of the income tax liability (for example, use Capital purchase (A) = 20% ALL 5,556,402.78 of incorrect tax depreciation rates, ALL 6,233,144.14 or incorrectly treating an expense as ALL 27,782,013.88 tax deductible) leads to an incorrect income tax return and consequently Raw material expenses (B) = 20% an underpayment of corporate income tax. ALL 31,165,720.70
TaxpayerCo. discovered the error and VAT refund ALL 4,309,773.95 voluntarily notified the tax authority (R x A + R x B) (R x Sales) of the error in the corporate income tax return. Source: Doing Business database. Note: ALL is Albanian lek. The value of the underpaid income tax liability is 5% of the corporate income for a VAT cash refund due to a capital amount of the VAT refund. There is no tax liability due. purchase are pooled into additional additional time for preparing the refund review in 50% or more of cases. Time claim because taxpayers indicate in the TaxpayerCo. submits the corrected includes: time spent by TaxpayerCo. online VAT return that they want the information after the deadline for on gathering information and outstanding VAT balance to be refunded. submitting the annual tax return, but preparing any documentation (infor- Taxpayers must also prepare and have within the tax assessment period. mation such as receipts, financial available for review all purchase and sales statements, pay stubs) as required invoices for the past three months, a busi- Time to comply with VAT refund by the tax auditor; time spent by ness explanation of VAT overpayment for TaxpayerCo. on submitting the docu- large purchases or investments, bank Time is recorded in hours. The indicator ments requested by the auditor. statements, any missing tax declaration has two parts: and a copy of fiscal and VAT certificates. The process of claiming a VAT A total estimate of zero hours is Taxpayers spend four hours preparing recorded if the process of claiming a these additional documents. These docu- refund. Time includes: time spent VAT refund is done automatically within ments are submitted electronically at by TaxpayerCo. on gathering VAT the standard VAT return without the the same time as the submission of the information from internal sources, need to complete any additional section VAT return. Taxpayers must also appear including time spent on any additional or part of the return, no additional docu- in person at the tax office to explain the analysis of accounting informa- ments or tasks are required as a result VAT refund claim and the reasons for the tion and calculating the VAT refund of the input tax credit and, in 50% or excess input VAT in the month of June. amount; time spent by TaxpayerCo. more of similar cases, the company is This takes three hours. Additionally, the on preparing the VAT refund claim; not subjected to an audit. claim for a VAT refund would trigger time spent by TaxpayerCo. preparing a full audit at the tax office. Taxpayers any additional documents that are An estimate of half an hour is recorded for spend 16 hours preparing the docu- needed to substantiate the claim for submission of documents if the submis- ments requested by the auditor including the VAT refund; time spent submitting sion is done electronically and is a matter purchase and sales invoices, bills, bank the VAT refund claim and additional of minutes. An estimate of zero hours transactions, records on accounting documents if that submission is done is recorded in the case of a field audit if software, tax returns and contracts. separately from the submission of documents are submitted in person and Taxpayers submit the documents to the the standard VAT return; time spent at the taxpayer’s premises. auditor in person at the tax office (two making representation at the tax hours for submission). office if required; and time spent by In Kosovo, for example, taxpayers spend TaxpayerCo. completing any other 27 hours complying with the process of Time to obtain VAT refund mandatory activities or tasks associ- claiming a VAT refund. Taxpayers request ated with the VAT refund (table 8.13). the VAT refund in the standard VAT Time is recorded in weeks. Time measures The process of a VAT audit. This is return. Taxpayers spend two hours gath- the total waiting time to receive a VAT captured if companies with a request ering information from internal sources refund from the moment the request and accounting records to calculate the has been submitted. If companies with a request for a VAT cash refund due to 108 DOING BUSINESS 2019
a capital purchase are pooled into addi- completed. Taxpayers wait five weeks for time to obtain VAT refund. This is the tional review in 50% or more of cases, the release of the VAT refund payment. In case in Sudan. If an economy has a VAT time includes time to start the audit from Albania the taxpayers must carry forward but input tax on a capital purchase is the moment of claiming the VAT refund, the VAT refund for three consecutive VAT a cost on the business, the economy is time spent by TaxpayerCo. interacting accounting periods (three months in the scored 0 for time to comply with VAT with the auditor from the moment an case of Albania) before a refund in cash is refund and time to obtain VAT refund. audit begins until there are no further requested. The three months (13 weeks) This is the case in Myanmar. interactions between TaxpayerCo. and carry forward period is included in the the auditor (including the various rounds total time to receive a VAT refund. The Time to comply with a corporate of interactions between TaxpayerCo. VAT return is filed monthly and thus 0.5 income tax correction and the auditor), time spent waiting for month (2.1 weeks) is included in the total the tax auditor to issue the final audit time to receive a VAT refund. Time is recorded in hours. The indicator decision from the moment TaxpayerCo. has two parts: has submitted all relevant information If an economy does not have a VAT, the The process of notifying the tax and documents and there are no further economy will not be scored on the two interactions between TaxpayerCo. and indicators for a VAT refund process— authorities of the error, amending the auditor and time spent waiting for the time to comply with VAT refund and time the return and making additional release of the VAT refund payment from to obtain VAT refund. This is the case in payment. Time includes: time spent the moment the final audit decision has Bahrain. If an economy has a VAT and the by TaxpayerCo. gathering informa- been issued by the auditor. purchase of a machine is not subject to tion and preparing the documents VAT, the economy will not be scored on required to notify the tax authorities; Time also includes an average waiting time to comply with VAT refund and time time spent by TaxpayerCo. in submit- time to submit the refund claim. The to obtain VAT refund. This is the case in ting the documents; and time spent average waiting time to submit the Sierra Leone. If an economy has a VAT by TaxpayerCo. in making the addi- refund claim is half a month if the VAT that was introduced in calendar year 2017 tional tax payment if the payment is refund claim is filed monthly. The average and there is not sufficient data to assess done separately from the submission waiting time to submit the refund claim the refund process, the economy will not of the amended corporate income is one month if the VAT refund claim is be scored on time to comply with VAT tax return. filed bimonthly. The average waiting time refund and time to obtain VAT refund. The process of complying with a to submit the refund claim is one and corporate income tax correction. This a half months if the VAT refund claim If an economy has a VAT but the ability is captured if companies that had a is filed quarterly. The average waiting to claim a refund is restricted to specific case of self-reporting an error in the time to submit the refund claim is three categories of taxpayers that do not corporate income tax return resulting months if the VAT refund claim is filed include the case study company, the in an underpayment of the corporate semi-annually. The average waiting time economy is assigned a score of 0 for income tax due liability were included to submit the refund claim is six months time to comply with VAT refund and in the pool of companies that were if the VAT refund claim is filed annually. time to obtain VAT refund. In Bolivia, exposed to additional review in 25% for example, only exporters are eligible or more of cases. The threshold used Time includes the mandatory carry to request a VAT refund. As a result, for assessing the corporate income forward time before a VAT refund in Bolivia receives a score of 0 for time tax audit is lower than the threshold cash can be paid. The carry forward time to comply with VAT refund and time used in the case of the VAT cash is zero if there is no mandatory carry to obtain VAT refund. If an economy refund. This is because the case study forward period. has a VAT and the case study company scenario of self-reporting an error in is eligible to claim a refund but cash the corporate income tax return and In Albania, for example, it takes 37 weeks refunds do not occur in practice, the resulting in an underpayment of the to receive a VAT refund. The request for economy is assigned a score of 0 for tax liability should only be an issue a VAT refund triggers an audit by the tax time to comply with VAT refund and among a small sample of compa- authorities. It takes four weeks for the tax time to obtain VAT refund. This is nies selected for a tax audit. On the authority to start the audit. Taxpayers the case in Central African Republic. contrary to the VAT cash refund, it spend 8.6 weeks interacting with the If an economy has a VAT but there is is common that a one-time request auditor and wait four weeks until the final no refund mechanism in place, the for a VAT cash refund be exposed assessment is issued. Taxpayers only economy is assigned a score of 0 for to a tax audit. Time includes: time receive the VAT refund after the audit is time to comply with VAT refund and spent by TaxpayerCo. on gathering information and preparing any docu- mentation (information such as DATA NOTES 109
receipts, financial statements, pay In Switzerland, for example, taxpayers that leads to a change of 2% or more on stubs) as required by the tax auditor; with an amended corporate income tax the score gap is classified as a reform, and time spent by TaxpayerCo. in return per the case study scenario are except when the change is the result of submitting the documents requested subject to a single-issue audit conducted automatic official fee indexation to a by the auditor. at the taxpayer’s premises. Taxpayers price or wage index (for more details, see wait 30 days (4.28 weeks) until the tax the chapter on the ease of doing busi- An estimate of half an hour is recorded authority starts the audit and interact ness score and ease of doing business for submission of documents or payment for a total of four days (0.57 weeks) ranking). For example, if the implementa- of the income tax liability due if the with the auditor and wait for four weeks tion of a new electronic system for filing submission or payment is done electroni- until the final assessment is issued by or paying one of the three major taxes cally in several minutes. An estimate of the auditor, resulting in a total of 8.86 (corporate income tax, VAT, labor taxes zero hours is recorded in the case of a weeks to complete a corporate income and mandatory contributions) reduces field audit if documents are submitted in tax correction. the time or the number of payments in person and at the taxpayer’s premises. a way that the overall gap decreases by If an economy does not levy corporate 2% or more, such change is classified as In the Slovak Republic, for example, income tax, the economy will not be a reform. Alternatively, minor updates to taxpayers would submit an amended scored on the two indicators: time to tax rates or fixed charges or other smaller corporate income tax return elec- comply with a corporate income tax changes in the indicators that have an tronically. It takes taxpayers one hour correction and time to complete a corpo- aggregate impact less than 2% on the to correct the error in the return, half rate income tax correction. This is the gap are not classified as a reform, but an hour to submit the amended return case in Vanuatu. their impact is still reflected on the most online and half an hour to make the updated indicators for this indicator set. additional payment online. Amending a An economy receives a “no practice” corporate income tax return per the case mark on the payments, time, total tax The data details on paying taxes can be study scenario in the Slovak Republic and contribution rate and postfiling index found for each economy at http://www would not be subject to additional review. indicators if the economy does not levy .doingbusiness.org. This methodology was This brings the total compliance time any taxes or mandatory contributions. developed by Djankov and others (2010). to two hours. REFORMS TRADING ACROSS BORDERS Time to complete a corporate income tax correction The paying taxes indicator set tracks Doing Business records the time and cost changes related to the different taxes and associated with the logistical process Time is recorded in weeks. Time includes mandatory contributions that a medium- of exporting and importing goods. the time to start an audit from the size company must pay in a given year, Doing Business measures the time and moment the tax authority has been noti- the administrative burden of paying taxes cost (excluding tariffs) associated with fied of the error in the corporate income and contributions and the administrative three sets of procedures—documentary tax return, time spent by TaxpayerCo. burden of complying with two postfiling compliance, border compliance and interacting with the auditor from the processes (VAT refund, and tax audit) per domestic transport—within the overall moment an audit begins until there calendar year. Depending on the impact process of exporting or importing a ship- are no further interactions between on the data, certain changes are classified ment of goods. Figure 8.15, using the TaxpayerCo. and the auditor (including as reforms and listed in the summaries of example of Brazil (as exporter) and China the various rounds of interactions Doing Business reforms in 2017/18 section (as importer), shows the process of between TaxpayerCo. and the auditor), of the report in order to acknowledge the exporting a shipment from a warehouse and time spent waiting for the tax auditor implementation of significant changes. in the origin economy to a warehouse to issue the final tax assessment from the Reforms are divided into two types: those in an overseas trading partner through moment TaxpayerCo. has submitted all that make it easier to do business and a port. Figure 8.16, using the example relevant information and documents and those changes that make it more difficult of Kenya (as exporter) and Uganda there are no further interactions between to do business. The paying taxes indi- (as importer), shows the process of TaxpayerCo. and the auditor. cator set uses one criterion to recognize exporting a shipment from a warehouse a reform. in the origin economy to a warehouse Time to complete a corporate income tax in a regional trading partner through a correction is recorded as zero if less than The aggregate gap on the overall score land border. The ranking of economies 25% of companies will not go through an of the indicator set is used to assess the additional review. impact of data changes. Any data update 110 DOING BUSINESS 2019
FIGURE 8.15 What makes up the time and cost to export to an overseasIIIIIII China exporting economy and travels to a trading partner? III Uganda warehouse in the largest business city of the importing economy. For 11 São Paulo economies the data are also collected, Domestic transport: 8.6 hours, $763 under the same case study assump- tions, for the second largest business Border compliance: 49 hours, $862 city (table 8A.1). Documentary compliance: 12 hours, $226 The import and export case studies assume different traded products. It is Source: Doing Business database. assumed that each economy imports a standardized shipment of 15 metric FIGURE 8.16 What makes up the time and cost to export to a regional tons of containerized auto parts trading partner? (HS 8708) from its natural import partner—the economy from which it Nairobi imports the largest value (price times Domestic transport: 9 hours, $967 quantity) of auto parts. It is assumed that each economy exports the Border compliance: 15.5 hours, $143 product of its comparative advantage Documentary compliance: 19 hours, $191 (defined by the largest export value) to its natural export partner—the Source: Doing Business database. economy that is the largest purchaser of this product. Precious metal and gems, mineral fuels, oil products, live animals, residues and waste of foods and products as well as pharmaceu- ticals are excluded from the list of possible export products, however, and in these cases the second largest
on the ease of trading across borders is The data on trading across borders FIGURE 8.17 Trading across borders: determined by sorting their scores for are gathered through a questionnaire time and cost to export and import trading across borders. These scores are administered to local freight forwarders, the simple average of the scores for the customs brokers, port authorities Rankings are based on scores time and cost for documentary compli- and traders. for eight indicators ance and border compliance to export and import (figure 8.17). If an economy has no formal, large-scale, Time for documentary Cost for documentary private sector cross-border trade taking compliance and border compliance and border Although Doing Business collects and place as a result of government restric- compliance when publishes data on the time and cost for tions, armed conflict or a natural disaster, exporting the product compliance when domestic transport, it does not use these it is considered a “no practice” economy. of comparative exporting the product data in calculating the score for trading A “no practice” economy receives a advantage across borders or the ranking on the score of 0 for all the trading across of comparative ease of trading across borders. The main borders indicators. advantage reason for this is that the time and cost for domestic transport are affected by many Assumptions of the case study 25% 25% external factors—such as the geography Time Cost and topography of the transit territory, To make the data comparable across to export to export road capacity and general infrastructure, economies, several assumptions are proximity to the nearest port or border, made about the traded goods and the 25% 25% and the location of warehouses where transactions: Time Cost the traded goods are stored—and so are For each of the 190 economies covered to import to import not directly influenced by an economy’s trade policies and reforms. by Doing Business, it is assumed that a Time for documentary Cost for documentary shipment is located in a warehouse compliance and border compliance and border in the largest business city of the compliance when importing auto parts compliance when importing auto parts
Note: The time and cost for domestic transport and the number of documents to export and import are measured but do not count for the rankings. DATA NOTES 111
product category is considered up at 8:00 a.m. the next day. In this case port authorities in Mumbai and to the as needed.8 the time for customs clearance would be customs agency in the United States. A shipment is a unit of trade. Export recorded as 24 hours because the actual shipments do not necessarily need to procedure took 24 hours. The time and cost for documentary be containerized, while import ship- compliance include the time and cost ments of auto parts are assumed to Cost for obtaining documents (such as time be containerized. spent to get the document issued and If fees are determined by the value of Insurance cost and informal payments for stamped); preparing documents (such the shipment, the value is assumed to which no receipt is issued are excluded as time spent gathering information to be $50,000. from the costs recorded. Costs are complete the customs declaration or The product is new, not secondhand reported in U.S. dollars. Contributors certificate of origin); processing docu- or used merchandise. are asked to convert local currency into ments (such as time spent waiting The exporting/importing firm hires U.S. dollars based on the exchange rate for the relevant authority to issue a and pays for a freight forwarder or prevailing on the day they answer the phytosanitary certificate); presenting customs broker (or both) and pays for questionnaire. Contributors are private documents (such as time spent showing all costs related to domestic transport, sector experts in international trade logis- a port terminal receipt to port authori- clearance and mandatory inspections tics and are informed about exchange ties); and submitting documents (such by customs and other agencies, port rates and their movements. as time spent submitting a customs or border handling, documentary declaration to the customs agency in compliance fees and the like. Documentary compliance person or electronically). The mode of transport is the one most widely used for the chosen export Documentary compliance captures the All electronic or paper submissions of or import product and the trading time and cost associated with compli- information requested by any govern- partner, as is the seaport or land ance with the documentary requirements ment agency in connection with the border crossing. of all government agencies of the origin shipment are considered to be docu- All electronic submissions of informa- economy, the destination economy and ments obtained, prepared and submitted tion requested by any government any transit economies (table 8.14). The during the export or import process. agency in connection with the ship- aim is to measure the total burden of All documents prepared by the freight ment are considered to be documents preparing the bundle of documents that forwarder or customs broker for the obtained, prepared and submitted will enable completion of the interna- product and partner pair assumed in during the export or import process. tional trade for the product and partner the case study are included regardless A port or border is defined as a place pair assumed in the case study. As a ship- of whether they are required by law or (seaport or land border crossing) ment moves from Mumbai to New York in practice. Any documents prepared where merchandise can enter or leave City, for example, the freight forwarder and submitted so as to get access to an economy. must prepare and submit documents Government agencies considered to the customs agency in India, to the relevant are agencies such as customs, port authorities, road police, TABLE 8.14 What do the indicators on the time and cost to export and import cover? border guards, standardization agen- cies, ministries or departments of Documentary compliance agriculture or industry, national secu- Obtaining, preparing and submitting documents during transport, clearance, inspections and port or border rity agencies, central banks and any handling in origin economy other government authorities. Obtaining, preparing and submitting documents required by destination economy and any transit economies Covers all documents required by law and in practice, including electronic submissions of information Time Border compliance Customs clearance and inspections by customs Time is measured in hours, and 1 day Inspections by other agencies (if applied to more than 20% of shipments) is 24 hours (for example, 22 days are Port or border handling at most widely used port or border of economy recorded as 22 × 24 = 528 hours). If Domestic transport customs clearance takes 7.5 hours, the Loading and unloading of shipment at warehouse or border data are recorded as is. Alternatively, Transport by most widely used mode between warehouse and border suppose that documents are submitted Transport by most widely used mode between border and warehouse to a customs agency at 8:00 a.m., are Traffic delays and road police checks while shipment is en route processed overnight and can be picked 112 DOING BUSINESS 2019
preferential treatment—for example, a border compliance time and cost could (the standard case). If inspections by certificate of origin—are included in the be negligible or zero, as in the case of other agencies take place in more than calculation of the time and cost for docu- trade between members of the European 20% of cases, the time and cost measures mentary compliance. Any documents Union or other customs unions. account for clearance and inspections by prepared and submitted because of a all agencies. Different types of inspec- perception that they ease the passage If some or all customs or other inspec- tions may take place with different of the shipment are also included (for tions take place at other locations, the probabilities—for example, scanning may example, freight forwarders may prepare time and cost for these procedures are take place in 100% of cases while phys- a packing list because in their experience added to the time and cost for those ical inspection occurs in 5% of cases. In this reduces the probability of physical or that take place at the port or border. In situations like this, Doing Business would other intrusive inspections). Kazakhstan, for example, all customs count the time only for scanning because clearance and inspections take place at it happens in more than 20% of cases In addition, any documents that are a customs post in Almaty that is not at while physical inspection does not. The mandatory for exporting or importing the land border between Kazakhstan and border compliance time and cost for an are included in the calculation of time China. In this case border compliance economy do not include the time and and cost. Documents that need to be time is the sum of the time spent at the cost for compliance with the regulations obtained only once are not counted, terminal in Almaty and the handling time of any other economy. however. And Doing Business does not at the border. include documents needed to produce Domestic transport and sell in the domestic market—such Doing Business asks contributors to esti- as certificates of third-party safety stan- mate the time and cost for clearance Domestic transport captures the time dards testing that may be required to sell and inspections by customs agencies— and cost associated with transporting toys domestically—unless a government defined as documentary and physical the shipment from a warehouse in the agency needs to see these documents inspections for the purpose of calculating largest business city of the economy to during the export process. duties by verifying product classification, the most widely used seaport or land confirming quantity, determining origin border of the economy. For 11 economies Border compliance and checking the veracity of other infor- the data are also collected for the second mation on the customs declaration. (This largest business city (table 8A.1). This set Border compliance captures the time and category includes all inspections aimed of procedures captures the time for (and cost associated with compliance with at preventing smuggling.) These are cost of) the actual transport; any traffic the economy’s customs regulations and clearance and inspection procedures that delays and road police checks; as well with regulations relating to other inspec- take place in the majority of cases and as time spent on loading or unloading at tions that are mandatory in order for the thus are considered the “standard” case. the warehouse or border. For a coastal shipment to cross the economy’s border, The time and cost estimates capture economy with an overseas trading as well as the time and cost for handling the efficiency of the customs agency partner, domestic transport captures the that takes place at its port or border. The of the economy. time and cost from the loading of the time and cost for this segment include shipment at the warehouse until the ship- time and cost for customs clearance Doing Business also asks contributors ment reaches the economy’s port (figure and inspection procedures conducted to estimate the total time and cost for 8.15). For an economy trading through a by other agencies. For example, the time clearance and inspections by customs land border, domestic transport captures and cost for conducting a phytosanitary and all other agencies for the specified the time and cost from the loading of the inspection would be included here. product. These estimates account for shipment at the warehouse until the ship- inspections related to health, safety, ment reaches the economy’s land border The computation of border compli- phytosanitary standards, conformity and (figure 8.16). ance time and cost depends on where the like, and thus capture the efficiency the border compliance procedures take of agencies that require and conduct The time and cost estimates are based place, who requires and conducts the these additional inspections. on the most widely used mode of trans- procedures and what is the probability port (truck, train) and the most widely that inspections will be conducted. If all If inspections by agencies other than used route (road, border posts) as customs clearance and other inspections customs are conducted in 20% or fewer reported by contributors. The time and take place at the port or border at the cases, the border compliance time and cost estimates are based on the mode same time, the time estimate for border cost measures take into account only and route chosen by the majority of compliance takes this simultaneity into clearance and inspections by customs contributors. For the 11 economies for account. It is entirely possible that the which data are collected for both the DATA NOTES 113
largest and the second largest business those that make it easier to do business TABLE 8.15 What do the indicators on city, Doing Business allows the most and those changes that make it more the efficiency of resolving a commercial widely used route and the most widely difficult to do business. The trading dispute measure? used mode of transport to be different across borders indicator set uses a stan- for the two cities. For example, ship- dard criterion to recognize a reform. Time required to enforce a contract through ments from Delhi are transported by the courts (calendar days) train to Mundra port for export, while The aggregate gap on the overall score shipments from Mumbai travel by truck of the indicator set is used to assess the Time to file and serve the case to Nhava Sheva port to be exported. impact of data changes. Any data update that leads to a change of 2% or more on Time for trial and to obtain the judgment In the export case study, as noted, Doing the score gap is classified as a reform, Business does not assume a containerized except when the change is the result of Time to enforce the judgment shipment, and time and cost estimates automatic official fee indexation to a may be based on the transport of 15 price or wage index (for more details, see Cost required to enforce a contract through tons of noncontainerized products. In the chapter on the ease of doing busi- the courts (% of claim value) the import case study auto parts are ness score and ease of doing business assumed to be containerized. In the ranking). For example, if the implementa- Average attorney fees cases where cargo is containerized, tion of a single window system reduces the time and cost for transport and time or cost in a way that the overall gap Court costs other procedures are based on a ship- decreases by 2% or more, such change is ment consisting of homogeneous cargo classified as a reform. Minor fee updates Enforcement costs belonging to a single Harmonized System or other small changes on the indicators (HS) classification code. This assumption that have an aggregate impact of less average of the scores for each of the is particularly important for inspections, than 2% on the gap are not classified component indicators (figure 8.18). because shipments of homogeneous as a reform, yet, but their impact is still products are often subject to fewer and reflected on the most updated indicators EFFICIENCY OF RESOLVING A shorter inspections than shipments of for this indicator set. COMMERCIAL DISPUTE products belonging to various HS codes. The data details on trading across borders The data on time and cost are built by In some cases the shipment travels can be found for each economy at http:// following the step-by-step evolution of from the warehouse to a customs post www.doingbusiness.org. This methodology a commercial sale dispute (figure 8.19). or terminal for clearance or inspections was initially developed by Djankov and The data are collected for a specific court and then travels onward to the port or others (2008) and was revised in 2015. for each city covered, under the assump- border. In these cases the domestic tions about the case described below. transport time is the sum of the time ENFORCING CONTRACTS The “competent court” is the one with for both transport segments. The time jurisdiction over disputes worth 200% and cost for clearance or inspections Doing Business measures the time and of income per capita or $5,000, which- are included in the measures for border cost for resolving a commercial dispute ever is greater. Whenever more than compliance, however, not in those for through a local first-instance court one court has original jurisdiction over domestic transport. (table 8.15) and the quality of judicial a case comparable to the standardized processes index, evaluating whether case study, the data are collected based REFORMS each economy has adopted a series of good practices that promote quality FIGURE 8.18 Enforcing contracts: The trading across borders indicator set and efficiency in the court system. The efficiency and quality of commercial records the time and cost associated data are collected through study of the dispute resolution with the logistical process of exporting codes of civil procedure and other court and importing goods every year. regulations as well as questionnaires Rankings are based on scores Depending on the impact on the data, completed by local litigation lawyers and for three indicators certain changes are classified as reforms judges. The ranking of economies on the and listed in the summaries of Doing ease of enforcing contracts is determined Days to resolve Attorney, court and Business reforms in 2017/18 section of by sorting their scores for enforcing a commercial dispute enforcement costs, the report in order to acknowledge the contracts. These scores are the simple through the courts as % of claim value implementation of significant changes. Reforms are divided into two types: 33.3% 33.3% Time Cost
33.3% Quality of judicial
processes
Use of good practices promoting quality and efficiency 114 DOING BUSINESS 2019
FIGURE 8.19 What are the time and under the sales agreement. The dispute Time cost to resolve a commercial dispute is brought before the court located in through a local first-instance court? the economy’s largest business city Time is recorded in calendar days, with jurisdiction over commercial counted from the moment Seller Court cases worth 200% of income per decides to file the lawsuit in court capita or $5,000, whichever is greater. until payment. This includes both the Time As noted, for 11 economies the data are days when actions take place and Cost also collected for the second largest the waiting periods in between. The business city. average duration of the following three Company A Commercial Company B At the outset of the dispute, Seller different stages of dispute resolution is (Seller & dispute (Buyer & decides to attach Buyer’s movable recorded: (i) filing and service; (ii) trial plaintiff) defendant) assets (for example, office equipment and judgment; and (iii) enforcement. Trial & and vehicles) because Seller fears that Time is recorded considering the case Filing & judgment Enforcement Buyer may hide its assets or otherwise study assumptions detailed above and service become insolvent. only as applicable to the competent The claim is disputed on the merits court. Time is recorded in practice, on the court that would be used by liti- because of Buyer’s allegation that regardless of time limits set by law if gants in the majority of cases. The name the quality of the goods was not such time limits are not respected in of the relevant court in each economy is adequate. Because the court cannot the majority of cases. published on the Doing Business website decide the case on the basis of docu- at http://www.doingbusiness.org/data mentary evidence or legal title alone, The filing and service phase includes: /exploretopics/enforcing-contracts. For an expert opinion is given on the The time for Seller to try and obtain the 11 economies for which the data are quality of the goods. If it is standard also collected for the second largest busi- practice in the economy for each payment out of court through a non- ness city, the name of the relevant court party to call its own expert witness, litigious demand letter, including the in that city is given as well. the parties each call one expert time to prepare the letter and the witness. If it is standard practice for deadline that would be provided to Assumptions about the case the judge to appoint an independent Buyer to comply. expert, the judge does so. In this case The time necessary for a local lawyer The value of the claim is equal to the judge does not allow opposing to write the initial complaint and 200% of the economy’s income per expert testimony. gather all supporting documents capita or $5,000, whichever is greater. Following the expert opinion, the needed for filing, including authenti- judge decides that the goods deliv- cating or notarizing them, if required. The dispute concerns a lawful trans- ered by Seller were of adequate The time necessary to file the action between two businesses quality and that Buyer must pay the complaint at the court. (Seller and Buyer), both located in contract price. The judge thus renders The time necessary for Buyer to be the economy’s largest business city. a final judgment that is 100% in favor served, including the processing For 11 economies the data are also of Seller. time at the court and the waiting collected for the second largest busi- Buyer does not appeal the judgment. periods between unsuccessful ness city (table 8A.1). Pursuant to a Seller decides to start enforcing the attempts if more than one attempt is contract between the businesses, judgment as soon as the time allo- usually required. Seller sells some custom-made cated by law for appeal lapses. furniture to Buyer worth 200% of Seller takes all required steps for The trial and judgment phase includes: the economy’s income per capita or prompt enforcement of the judg- The time between the moment the $5,000, whichever is greater. After ment. The money is successfully Seller delivers the goods to Buyer, collected through a public sale of case is served on Buyer and the Buyer refuses to pay the contract Buyer’s movable assets (for example, moment a pre-trial conference is held, price, alleging that the goods are not office equipment and vehicles). It is if such pre-trial conference is part of of adequate quality. Because they assumed that Buyer does not have the case management techniques were custom-made, Seller is unable any money on her/his bank account, used by the competent court. to sell them to anyone else. making it impossible for the judgment The time between the pre-trial to be enforced through a seizure of conference and the first hearing, if Seller (the plaintiff) sues Buyer (the the Buyer’s accounts. a pre-trial conference is part of the defendant) to recover the amount case management techniques used by the competent court. If not, the time between the moment the case is DATA NOTES 115
served on Buyer and the moment the costs include the fees that the parties TABLE 8.16 What does the quality of first hearing is held. must pay to obtain an expert opinion, judicial processes index measure? The time to conduct all trial activities, regardless of whether they are paid including exchanges of briefs and to the court or to the expert directly. Court structure and proceedings index (-15) evidence, multiple hearings, waiting Enforcement costs are all costs that times in between hearings and Seller (plaintiff) must advance to Availability of specialized commercial court, obtaining an expert opinion. enforce the judgment through a public division or section (01.5) The time necessary for the judge to sale of Buyer’s movable assets, regard- issue a written final judgment once less of the final cost borne by Seller. Availability of small claims court and/or simplified the evidence period has closed. Bribes are not taken into account. procedure for small claims (01.5) The time limit for appeal. QUALITY OF JUDICIAL Availability of pretrial attachment (01) The enforcement phase includes: PROCESSES The time it takes to obtain an Criteria used to assign cases to judges (01) The quality of judicial processes index enforceable copy of the judgment measures whether each economy has Evidentiary weight of woman’s testimony (-10) and contact the relevant enforce- adopted a series of good practices in its ment office. court system in four areas: court struc- Case management index (06) The time it takes to locate, identify, ture and proceedings, case management, seize and transport the losing party’s court automation and alternative dispute Regulations setting time standards for key court movable assets (including the time resolution (table 8.16). events (01) necessary to obtain an order from the court to attach and seize the assets, Court structure and proceedings Regulations on adjournments and continuances if applicable). index (01) The time it takes to advertise, orga- nize and hold the auction. If more The court structure and proceedings Availability of performance measurement reports than one auction would usually be index has five components: (01) required to fully recover the value Whether a specialized commercial of claim in a case comparable to Availability of pretrial conference (01) the standardized case study, then court, section or division dedicated the time between multiple auction solely to hearing commercial cases is Availability of electronic case management attempts is recorded. in place. A score of 1.5 is assigned if system for judges (01) The time it takes for the winning yes; 0 if no. party to fully recover the value Whether a small claims court and/or Availability of electronic case management of the claim once the auction is a fast-track procedure for small claims system for lawyers (01) successfully completed. is in place. A score of 1 is assigned if such a court or procedure is in place, Court automation index (04) Cost it is applicable to all civil cases and the law sets a cap on the value of cases Ability to file initial complaint electronically (01) Cost is recorded as a percentage of that can be handled through this court the claim value, assumed to be equiva- or procedure. The point is assigned Ability to serve initial complaint electronically lent to 200% of income per capita or only if this court applies a simplified (01) $5,000, whichever is greater. Three procedure or if the procedure for small types of costs are recorded: average claims is simplified. An additional Ability to pay court fees electronically (01) attorney fees, court costs and enforce- score of 0.5 is assigned if parties ment costs. can represent themselves before Publication of judgments (01) this court or during this procedure. Average attorney fees are the fees If no small claims court or fast-track Alternative dispute resolution index (03) that Seller (plaintiff) must advance procedure is in place, a score of 0 to a local attorney to represent Seller is assigned. Arbitration (01.5) in the standardized case, regardless Whether plaintiffs can obtain pretrial of final reimbursement. Court costs attachment of the defendant’s Voluntary mediation and/or conciliation (01.5) include all costs that Seller (plaintiff) movable assets if they fear the assets must advance to the court, regardless may be moved out of the jurisdiction Quality of judicial processes index (018) of the final cost borne by Seller. Court or otherwise dissipated. A score of 1 is assigned if yes; 0 if no. Sum of the court structure and proceedings, case management, court automation and alternative dispute resolution indices
Whether cases are assigned randomly and automatically to judges throughout the competent court. A score of 1 is assigned if the assignment of cases is random and automated; 0.5 if it is random but not automated; 0 if it is neither random nor automated.
Whether a woman’s testimony carries the same evidentiary weight in court as a man’s. A score of -1 is assigned if the law differentiates between the evidentiary value of a woman’s testi- mony and that of a man in any type of civil case, including family cases; 0 if it does not. 116 DOING BUSINESS 2019
The index ranges from -1 to 5, with higher reports about the competent court to track the status of a case on their values indicating a more sophisticated to monitor the court’s performance, docket; (v) to view and manage case and streamlined court structure. In Bosnia to track the progress of cases documents (briefs, motions); (vi) to and Herzegovina, for example, a special- through the court and to ensure assist in writing judgments; (vii) to ized commercial court is in place (a score compliance with established time semiautomatically generate court of 1.5), and small claims can be resolved standards. A score of 1 is assigned orders; and (viii) to view court orders through a dedicated division in which if at least two of the following four and judgments in a particular case. A self-representation is allowed (a score of reports are made publicly avail- score of 1 is assigned if an electronic 1.5). Plaintiffs can obtain pretrial attach- able: (i) time to disposition report case management system is available ment of the defendant’s movable assets (measuring the time the court takes that judges can use for at least four of if they fear dissipation during trial (a to dispose/adjudicate its cases); (ii) these purposes; 0 if not. score of 1). Cases are assigned randomly clearance rate report (measuring Whether lawyers can use an elec- through an electronic case manage- the number of cases resolved versus tronic case management system for ment system (a score of 1). A woman’s the number of incoming cases); at least four of the following purposes: testimony carries the same evidentiary (iii) age of pending cases report (i) to access laws, regulations and weight in court as a man’s (a score of 0). (providing a snapshot of all pending case law; (ii) to access forms to be Adding these numbers gives Bosnia and cases according to case type, case submitted to the court; (iii) to receive Herzegovina a score of 5 on the court age, last action held and next notifications (for example, e-mails); structure and proceedings index. action scheduled); and (iv) single (iv) to track the status of a case; (v) case progress report (providing a to view and manage case documents Case management index snapshot of the status of one single (briefs, motions); (vi) to file briefs case). A score of 0 is assigned if and documents with the court; and The case management index has only one of these reports is available (vii) to view court orders and deci- six components: or if none are. sions in a particular case. A score Whether any of the applicable laws or Whether a pretrial conference is of 1 is assigned if an electronic case among the case management tech- management system that lawyers can regulations on civil procedure contain niques used in practice before the use for at least four of these purposes time standards for at least three of the competent court and at least three is available; 0 if not. following key court events: (i) service of the following issues are discussed of process; (ii) first hearing; (iii) filing during the pretrial conference: (i) The index ranges from 0 to 6, with higher of the statement of defense; (iv) scheduling (including the time frame values indicating a more qualitative and completion of the evidence period; for filing motions and other docu- efficient case management system. In (v) filing of testimony by expert; and ments with the court); (ii) case Australia, for example, time standards (vi) submission of the final judgment. complexity and projected length of for at least three key court events are A score of 1 is assigned if such time trial; (iii) possibility of settlement established in applicable civil proce- standards are available and respected or alternative dispute resolution; dure instruments and are respected in in more than 50% of cases; 0.5 if (iv) exchange of witness lists; (v) more than 50% of cases (a score of 1). they are available but not respected evidence; (vi) jurisdiction and other The law stipulates that adjournments in more than 50% of cases; 0 if there procedural issues; and (vii) narrowing can be granted only for unforeseen and are time standards for less than three down of contentious issues. A score exceptional circumstances and this rule of these key court events or for none. of 1 is assigned if a pretrial confer- is respected in more than 50% of cases Whether there are any laws regulating ence in which at least three of these (a score of 0.5). A time to disposi- the maximum number of adjourn- events are discussed is held within the tion report, a clearance rate report and ments or continuances that can competent court; 0 if not. an age of pending cases report can be be granted, whether adjournments Whether judges within the compe- generated about the competent court are limited by law to unforeseen tent court can use an electronic case (a score of 1). A pretrial conference is and exceptional circumstances and management system for at least among the case management tech- whether these rules are respected four of the following purposes: (i) to niques used before the District Court in more than 50% of cases. A score access laws, regulations and case of New South Wales (a score of 1). An of 1 is assigned if all three conditions law; (ii) to automatically generate a electronic case management system are met; 0.5 if only two of the three hearing schedule for all cases on their satisfying the criteria outlined above is conditions are met; 0 if only one of the docket; (iii) to send notifications (for available to judges (a score of 1) and conditions is met or if none are. example, e-mails) to lawyers; (iv) to lawyers (a score of 1). Adding these Whether there are any publicly available performance measurement DATA NOTES 117
numbers gives Australia a score of 5.5 Whether judgments rendered by courts in more than 50% of cases. A on the case management index, the local courts are made available to the score of 0.5 is assigned if yes; 0 if no. highest score attained by any economy general public through publication in Whether voluntary mediation, on this index. official gazettes, in newspapers or on conciliation or both are a recog- the internet. A score of 1 is assigned nized way of resolving commercial Court automation index if judgments rendered in commercial disputes. A score of 0.5 is assigned cases at all levels are made avail- if yes; 0 if no. The court automation index has able to the general public; 0.5 if only Whether voluntary mediation, four components: judgments rendered at the appeal conciliation or both are governed Whether the initial complaint can and supreme court level are made by a consolidated law or consoli- available to the general public; 0 in dated chapter or section of the be filed electronically through a all other instances. No points are applicable code of civil procedure dedicated platform (not e-mail or awarded if judgments need to be indi- encompassing substantially all their fax) within the competent court. vidually requested from the court, or aspects. A score of 0.5 is assigned if A score of 1 is assigned if such a if the case number or parties’ details yes; 0 if no. platform is available and litigants are required in order to obtain a copy Whether there are any financial incen- are not required to follow up with of a judgment. tives for parties to attempt mediation a hard copy of the complaint; 0 if or conciliation (for example, if media- not. Electronic filing is acknowl- The index ranges from 0 to 4, with higher tion or conciliation is successful, a edged regardless of the percentage values indicating a more automated, refund of court filing fees, an income of users, as long as no additional efficient and transparent court system. tax credit or the like). A score of 0.5 is in-person interactions are required, In Estonia, for example, the initial assigned if yes; 0 if no. and local experts have used it summons can be filed online (a score enough to be able to confirm that it of 1), it can be served on the defendant The index ranges from 0 to 3, with is fully functional. electronically (a score of 1), and court higher values associated with greater Whether the initial complaint can be fees can be paid electronically as well availability of alternative dispute resolu- served on the defendant electroni- (a score of 1). In addition, judgments in tion mechanisms. In Israel, for example, cally, through a dedicated system or commercial cases at all levels are made arbitration is regulated through a by e-mail, fax or short message publicly available through the internet dedicated statute (a score of 0.5), all service (SMS), for cases filed before (a score of 1). Adding these numbers relevant commercial disputes can be the competent court. A score of 1 is gives Estonia a score of 4 on the court submitted to arbitration (a score of 0.5), assigned if electronic service is avail- automation index. and valid arbitration clauses are usually able and no further service of process enforced by the courts (a score of 0.5). is required; 0 if not. Electronic service Alternative dispute resolution Voluntary mediation is a recognized is acknowledged regardless of the index way of resolving commercial disputes percentage of users, as long as no (a score of 0.5), it is regulated through additional in-person interactions are The alternative dispute resolution index a dedicated statute (a score of 0.5), required, and local experts have used has six components: and part of the filing fees is reimbursed it enough to be able to confirm that it Whether domestic commercial arbi- if the process is successful (a score of is fully functional. 0.5). Adding these numbers gives Israel Whether court fees can be paid elec- tration is governed by a consolidated a score of 3 on the alternative dispute tronically for cases filed before the law or consolidated chapter or section resolution index. competent court, either through a of the applicable code of civil proce- dedicated platform or through online dure encompassing substantially all Quality of judicial processes banking. A score of 1 is assigned if fees its aspects. A score of 0.5 is assigned index can be paid electronically and litigants if yes; 0 if no. are not required to follow-up with a Whether commercial disputes of all The quality of judicial processes index hard copy of the receipt or produce a kinds—aside from those dealing with is the sum of the scores on the court stamped copy of the receipt; 0 if not. public order, public policy, bankruptcy, structure and proceedings, case manage- Electronic payment is acknowledged consumer rights, employment issues ment, court automation and alternative regardless of the percentage of users, or intellectual property—can be dispute resolution indices. The index as long as no additional in-person submitted to arbitration. A score of ranges from 0 to 18, with higher values interactions are required, and local 0.5 is assigned if yes; 0 if no. indicating better and more efficient experts have used it enough to be able Whether valid arbitration clauses judicial processes. to confirm that it is fully functional. or agreements are enforced by local 118 DOING BUSINESS 2019
REFORMS are still reflected on the most updated FIGURE 8.20 Resolving insolvency: indicators data. recovery rate and strength of insolvency The enforcing contracts indicator set framework tracks changes related to the efficiency Third, legislative changes of exceptional and quality of commercial dispute resolu- magnitude such as sizeable revisions Rankings are based on scores tion systems every year. Depending on of the applicable civil procedure, or for two indicators the impact on the data, certain changes enforcement laws, that are anticipated are classified as reforms and listed in the to have a significant impact on time and 50% 50% summaries of Doing Business reforms in cost in the future. Recovery Strength of 2017/18 section of the report. Reforms are insolvency divided into two types: those that make it The data details on enforcing contracts can rate framework easier to do business and those changes be found for each economy at http://www index that make it more difficult to do business. .doingbusiness.org. This methodology was The enforcing contracts indicator set uses initially developed by Djankov and others Assumptions about the business three criteria to recognize a reform. (2003) and is adopted here with several changes. The quality of judicial processes The business: First, changes in laws and regulations index was introduced in Doing Business Is a limited liability company. that have any impact on the economy’s 2016. The good practices tested in this index Operates in the economy’s largest score on the quality of judicial processes were developed on the basis of internation- index are classified as reforms. Examples ally recognized good practices promoting business city. For 11 economies the of reforms impacting the quality of judi- judicial efficiency. data are also collected for the second cial processes index include measures largest business city (table 8A.1). to introduce electronic filing of the initial RESOLVING INSOLVENCY Is 100% domestically owned, with complaint, the creation of a commercial the founder, who is also chairperson court or division, or the introduction Doing Business studies the time, cost of the supervisory board, owning 51% of dedicated systems to resolve small and outcome of insolvency proceed- (no other shareholder holds more claims. Changes affecting the quality ings involving domestic entities as well than 5% of shares). of judicial processes index can be as the strength of the legal framework Has downtown real estate, where it different in magnitude and scope and applicable to judicial liquidation and runs a hotel, as its major asset. still be considered a reform. For example, reorganization proceedings. The data for Has a professional general manager. implementing a new electronic case the resolving insolvency indicators are Has 201 employees and 50 suppliers, management system for the use of derived from questionnaire responses by each of which is owed money for the judges and lawyers represents a reform local insolvency practitioners and verified last delivery. with a 2-point increase in the index, while through a study of laws and regulations Has a 10-year loan agreement with a introducing incentives for the parties to as well as public information on insol- domestic bank secured by a mortgage use mediation represents a reform with a vency systems. The ranking of economies over the hotel’s real estate property. 0.5-point increase in the index. on the ease of resolving insolvency is A universal business charge (an determined by sorting their scores for enterprise charge) is also assumed Second, changes that have an impact on resolving insolvency. These scores are in economies where such collat- the time and cost to resolve a dispute the simple average of the scores for the eral is recognized. If the laws of the may also be classified as reforms recovery rate and the strength of insol- economy do not specifically provide depending on the magnitude of the vency framework index (figure 8.20). for an enterprise charge but contracts changes. According to the enforcing commonly use some other provi- contracts methodology, any updates in RECOVERY OF DEBT IN sion to that effect, this provision is legislation leading to a change of 2% or INSOLVENCY specified in the loan agreement. more on the score gap, except when the Has observed the payment schedule change is the result of automatic official The recovery rate is calculated based on and all other conditions of the loan fee indexation to a price or wage index the time, cost and outcome of insolvency up to now. (for more details, see the chapter on proceedings in each economy. To make Has a market value, operating as a the ease of doing business score and the data on the time, cost and outcome going concern, of 100 times income ease of doing business ranking) of the of insolvency proceedings comparable per capita or $200,000, whichever time and cost indicators is classified as across economies, several assumptions is greater. The market value of the a reform. Changes with lower impact about the business and the case are used. are not classified as reforms, but they DATA NOTES 119
company’s assets, if sold piece- Time TABLE 8.17 What do the indicators on meal, is 70% of the market value debt recovery in insolvency measure? of the business. Time for creditors to recover their credit is recorded in calendar years (table Time required to recover debt (years) Assumptions about the case 8.17). The period of time measured by Doing Business is from the company’s Measured in calendar years The business is experiencing liquidity default until the payment of some or problems. The company’s loss in 2017 all of the money owed to the bank. Appeals and requests for extension are included reduced its net worth to a negative figure. Potential delay tactics by the parties, It is January 1, 2018. There is no cash to such as the filing of dilatory appeals Cost required to recover debt (% of debtor’s pay the bank interest or principal in full, or requests for extension, are taken estate) due the next day, January 2. The busi- into consideration. ness will therefore default on its loan. Measured as percentage of estate value Management believes that losses will Cost be incurred in 2018 and 2019 as well. Court fees But it expects 2018 cash flow to cover The cost of the proceedings is recorded as all operating expenses, including supplier a percentage of the value of the debtor’s Fees of insolvency administrators payments, salaries, maintenance costs estate. The cost is calculated on the basis and taxes, though not principal or interest of questionnaire responses and includes Lawyers’ fees payments to the bank. court fees and government levies; fees of insolvency administrators, auctioneers, Assessors’ and auctioneers’ fees The amount outstanding under the loan assessors and lawyers; and all other fees agreement is exactly equal to the market and costs. Other related fees value of the hotel business and repre- sents 74% of the company’s total debt. Outcome Outcome The other 26% of its debt is held by unse- cured creditors (suppliers, employees, Recovery by creditors depends on Whether the business continues operating as tax authorities). whether the hotel business emerges from a going concern or whether its assets are sold the proceedings as a going concern or the piecemeal The company has too many creditors company’s assets are sold piecemeal. If to negotiate an informal out-of-court the business continues operating, 100% Recovery rate for secured creditors (cents workout. The following options are of the hotel value is preserved. If the on the dollar) available: a judicial procedure aimed at assets are sold piecemeal, the maximum the rehabilitation or reorganization of amount that can be recovered is 70% of Measures the cents on the dollar recovered by the company to permit its continued the value of the hotel. secured creditors operation; a judicial procedure aimed at the liquidation or winding-up of the Recovery rate Present value of debt recovered company; or a judicial debt enforcement procedure (foreclosure or receivership) The recovery rate is recorded as cents on Official costs of the insolvency proceedings are against the company. the dollar recovered by secured creditors deducted through judicial reorganization, liquida- Assumptions about the parties tion or debt enforcement (foreclosure or Depreciation of furniture is taken into account receivership) proceedings (figure 8.21). The bank wants to recover as much as The calculation takes into account the Outcome for the business (survival or not) affects possible of its loan, as quickly and cheaply outcome: whether the business emerges the maximum value that can be recovered as possible. The unsecured creditors from the proceedings as a going concern will do everything permitted under the or the assets are sold piecemeal. for furniture is taken to be 20%. The applicable laws to avoid a piecemeal sale Then the costs of the proceedings are furniture is assumed to account for a of the assets. The majority shareholder deducted (1 cent for each percentage quarter of the total value of assets. The wants to keep the company operating point of the value of the debtor’s estate). recovery rate is the present value of the and under her/his control. Management Finally, the value lost as a result of the remaining proceeds, based on end-2017 wants to keep the company operating time the money remains tied up in lending rates from the International and preserve its employees’ jobs. All the insolvency proceedings is taken into Monetary Fund’s International Financial parties are local entities or citizens; no account, including the loss of value due Statistics, supplemented with data foreign parties are involved. to depreciation of the hotel furniture. from central banks and the Economist Consistent with international accounting Intelligence Unit. practice, the annual depreciation rate If an economy had zero completed cases a year over the past five years involving a judicial reorganization, judi- cial liquidation or debt enforcement procedure (foreclosure or receivership), the economy receives a “no practice” mark on the time, cost and outcome indicators. This means that creditors are unlikely to recover their money through a formal legal process. The recovery rate for “no practice” economies is zero. In addition, a “no practice” economy receives a score of 0 on the strength 120 DOING BUSINESS 2019
FIGURE 8.21 Recovery rate is a function of the time, cost and outcome of insolvency Management of debtor’s assets proceedings against a local company index
Secured creditor Time Cost Outcome Recovery rate The management of debtor’s assets index with unpaid claim has six components: Whether the debtor (or an insol- Reorganization, liquidation or debt enforcement proceedings vency representative on its behalf) can continue performing contracts of insolvency framework index even if assigned if debtors can initiate essential to the debtor’s survival. its legal framework includes provisions both types of proceedings; 0.5 if A score of 1 is assigned if yes; 0 related to insolvency proceedings (liqui- they can initiate only one of these if continuation of contracts is not dation or reorganization). types (either liquidation or reorga- possible or if the law contains no nization); 0 if they cannot initiate provisions on this subject. STRENGTH OF INSOLVENCY insolvency proceedings. Whether the debtor (or an insolvency FRAMEWORK Whether creditors can initiate representative on its behalf) can both liquidation and reorganization reject overly burdensome contracts. The strength of insolvency framework proceedings. A score of 1 is assigned A score of 1 is assigned if yes; 0 if index is based on four other indices: if creditors can initiate both types of rejection of contracts is not possible commencement of proceedings index, proceedings; 0.5 if they can initiate or if the law contains no provisions management of debtor’s assets index, only one of these types (either on this subject. reorganization proceedings index and liquidation or reorganization); 0 Whether transactions entered into creditor participation index (figure 8.22; if they cannot initiate insolvency before commencement of insolvency table 8.18). proceedings. proceedings that give preference What standard is used for commence- to one or several creditors can be Commencement of proceedings ment of insolvency proceedings. A avoided after proceedings are initi- index score of 1 is assigned if a liquidity ated. A score of 1 is assigned if yes; test (the debtor is generally unable 0 if avoidance of such transactions is The commencement of proceedings to pay its debts as they mature) is not possible or if the law contains no index has three components: used; 0.5 if the balance sheet test provisions on this subject. Whether debtors can initiate (the liabilities of the debtor exceed its Whether undervalued transactions assets) is used; 1 if both the liquidity entered into before commencement both liquidation and reorganiza- and balance sheet tests are available of insolvency proceedings can be tion proceedings. A score of 1 is but only one is required to initiate avoided after proceedings are initi- insolvency proceedings; 0.5 if both ated. A score of 1 is assigned if yes; FIGURE 8.22 Strength of insolvency tests are required; 0 if a different 0 if avoidance of such transactions is framework index measures the quality test is used. not possible or if the law contains no of insolvency laws that govern relations provisions on this subject. between debtors, creditors and the court The index ranges from 0 to 3, with Whether the insolvency framework higher values indicating greater access includes specific provisions that allow Commencement Court Management of to insolvency proceedings. In Bulgaria, the debtor (or an insolvency representa- of proceedings debtor’s assets for example, debtors can initiate both tive on its behalf), after commencement index liquidation and reorganization proceed- of insolvency proceedings, to obtain index ings (a score of 1), but creditors can financing necessary to function during initiate only liquidation proceedings (a the proceedings. A score of 1 is assigned Creditors Debtor score of 0.5). Either the liquidity test if yes; 0 if obtaining post-commence- or the balance sheet test can be used ment finance is not possible or if the law Creditor Reorganization to commence insolvency proceedings contains no provisions on this subject. participation proceedings index (a score of 1). Adding these numbers Whether post-commencement finance index gives Bulgaria a score of 2.5 on the receives priority over ordinary unse- commencement of proceedings index. cured creditors during distribution of assets. A score of 1 is assigned if yes; 0.5 if post-commencement finance is granted superpriority over all creditors, secured and unsecured; 0 if no priority DATA NOTES 121
TABLE 8.18 What do the indicators rights are modified or affected by the Whether creditors are required to on the strength of the insolvency plan. A score of 1 is assigned if yes; 0.5 approve the sale of substantial assets framework measure? if all creditors vote on the plan, regard- of the debtor in the course of insol- less of its impact on their interests; 0 vency proceedings. A score of 1 is Commencement of proceedings index (03) if creditors do not vote on the plan or assigned if yes; 0 if no. if reorganization is not available. Availability of liquidation and reorganization to Whether creditors entitled to vote Whether an individual creditor has the debtors and creditors (02) on the plan are divided into classes, right to access financial information each class votes separately and the about the debtor during insolvency Standards for commencement of insolvency creditors within each class are treated proceedings. A score of 1 is assigned proceedings (01) equally. A score of 1 is assigned if if yes; 0 if no. the voting procedure has these three Management of debtor’s assets index (06) features; 0 if the voting procedure Whether an individual creditor can does not have these three features or object to a decision of the court or Continuation and rejection of contracts during if reorganization is not available. of the insolvency representative to insolvency (02) Whether the insolvency framework approve or reject claims against the requires that dissenting creditors debtor brought by the creditor itself Avoidance of preferential and undervalued receive as much under the reorganiza- and by other creditors. A score of 1 is transactions (02) tion plan as they would have received assigned if yes; 0 if no. in liquidation. A score of 1 is assigned Post-commencement finance (02) if yes; 0 if no such provisions exist or if The index ranges from 0 to 4, with higher reorganization is not available. values indicating greater participation Reorganization proceedings index (03) of creditors. In Iceland, for example, The index ranges from 0 to 3, with the court appoints the insolvency Approval and content of reorganization plan (03) higher values indicating greater compli- representative, without creditors’ ance with internationally accepted approval (a score of 0). The insolvency Creditor participation index (04) practices. Nicaragua, for example, has representative decides unilaterally on no judicial reorganization proceedings the sale of the debtor’s assets (a score of Creditors’ participation in and rights during and therefore receives a score of 0 on 0). Any creditor can inspect the records liquidation and reorganization proceedings (04) the reorganization proceedings index. kept by the insolvency representative (a In Estonia, another example, only score of 1). And any creditor is allowed Strength of insolvency framework index (016) creditors whose rights are affected by to challenge a decision of the insolvency the reorganization plan are allowed to representative to approve all claims if Sum of the commencement of proceedings, vote (a score of 1). The reorganization this decision affects the creditor’s rights management of debtor’s assets, reorganization plan divides creditors into classes, (a score of 1). Adding these numbers proceedings and creditor participation indices each class votes separately and credi- gives Iceland a score of 2 on the creditor tors within the same class are treated participation index. is granted to post-commencement equally (a score of 1). But there are no finance or if the law contains no provi- provisions requiring that the return to Strength of insolvency sions on this subject. dissenting creditors be equal to what framework index they would have received in liquidation The index ranges from 0 to 6, with higher (a score of 0). Adding these numbers The strength of insolvency framework values indicating more advantageous gives Estonia a score of 2 on the reor- index is the sum of the scores on the treatment of the debtor’s assets from ganization proceedings index. commencement of proceedings index, the perspective of the company’s stake- management of debtor’s assets index, holders. In Mozambique, for example, Creditor participation index reorganization proceedings index and debtors can continue essential contracts creditor participation index. The index (a score of 1) and reject burdensome The creditor participation index has four ranges from 0 to 16, with higher values ones (a score of 1) during insolvency components: indicating insolvency legislation that is proceedings. The insolvency framework Whether creditors appoint the insol- better designed for rehabilitating viable allows avoidance of preferential transac- firms and liquidating nonviable ones. tions (a score of 1) and undervalued ones vency representative or approve, (a score of 1). But the insolvency frame- ratify or reject the appointment of the REFORMS work contains no provisions allowing insolvency representative. A score of 1 post-commencement finance (a score is assigned if yes; 0 if no. The resolving insolvency indicator set of 0) or granting priority to such finance tracks changes related to the efficiency (a score of 0). Adding these numbers and quality of insolvency framework gives Mozambique a score of 4 on the management of debtor’s assets index.
Reorganization proceedings
The reorganization proceedings index has three components: Whether the reorganization plan is
voted on only by the creditors whose 122 DOING BUSINESS 2019
every year. Depending on the impact on impact is still reflected on the most quality such as the availability of mater- the data, certain changes are classified updated indicators. nity leave, paid sick leave and the equal as reforms and listed in the summaries of treatment of men and women at the Doing Business reforms in 2017/18 section Third, occasionally the resolving insol- workplace (figure 8.23). of the report in order to acknowledge the vency indicator set will acknowledge implementation of significant changes. legislative changes with no current The report does not present rankings of Reforms are divided into two types: those impact on the data as reforms. This economies on these indicators or include that make it easier to do business and option is typically reserved to legisla- this indicator set in the aggregate score those changes that make it more difficult tive changes of exceptional magnitude or ranking on the ease of doing business. to do business. The resolving insolvency such as sizeable revisions of corporate indicator set uses three criteria to recog- insolvency laws. Doing Business 2019 presents detailed nize a reform. data for the labor market regulation This methodology was developed by Djankov, indicators on the Doing Business website First, all changes to laws and regulations Hart and others (2008) and is adopted here (http://www.doingbusiness.org). The that have any impact on the economy’s with several changes. The strength of insol- data on labor market regulation are based score on the strength of insolvency vency framework index was introduced in on a detailed questionnaire on employ- framework index are classified as reforms. Doing Business 2015. The good practices ment regulations that is completed Examples of reforms impacting the tested in this index were developed on the by local lawyers and public officials. strength of insolvency framework index basis of the World Bank’s Principles for Employment laws and regulations as well include changes in the commencement Effective Insolvency and Creditor/Debtor as secondary sources are reviewed to standard for insolvency proceedings, the Regimes (World Bank 2011) and the United ensure accuracy. introduction of reorganization procedures Nations Commission on International Trade for the first time and measures to regu- Law’s Legislative Guide on Insolvency To make the data comparable across late post-commencement credit and its Law (UNCITRAL 2004). economies, several assumptions about priority. Changes affecting the strength the worker and the business are used. of insolvency framework index can be different in magnitude and scope and LABOR MARKET Assumptions about the worker still be considered a reform. For example, REGULATION implementing a post-commencement The worker: credit provision and designating it with Doing Business studies the flexibility of Is a cashier in a supermarket or certain priorities represents a reform with regulation of employment, specifically as a potential 2-point increase in the index, it relates to the areas of hiring, working grocery store, age 19, with one year of while changing the commencement hours and redundancy. Doing Business work experience.9 standard from the balance sheet test to also measures several aspects of job Is a full-time employee. the liquidity test represents a reform with Is not a member of the labor union, a 0.5-point increase in the index. unless membership is mandatory.
Second, changes that have an impact on FIGURE 8.23 What do the labor market regulation indicators cover? the time, cost or outcome of insolvency proceedings may also be classified as 2. Working reforms depending on the magnitude of hours the changes. According to the resolving insolvency methodology any update in 1. Hiring 3. Redundancy legislation leading to a change of 2% or more on the score gap, except when 4. Job the change is the result of automatic quality official fee indexation to a price or wage index (for more details, see the chapter on the ease of doing business score and ease of doing business ranking) of the recovery rate indicator is classified as a reform. Changes with lower impact are not classified as reforms but their DATA NOTES 123
Assumptions about the business TABLE 8.19 What do the labor market regulation indicators measure?
The business: Employment Is a limited liability company (or the Hiring Whether fixed-term contracts are prohibited for permanent tasks equivalent in the economy). Maximum duration of fixed-term contracts (in months), including renewals Operates a supermarket or grocery Maximum length of probationary period (in months) for permanent employees Minimum wage for a cashier, age 19, with one year of work experience (US$/month) store in the economy’s largest busi- Ratio of minimum wage to value added per worker ness city. For 11 economies the data Working hours are also collected for the second Maximum number of working days per week largest business city (table 8A.1). Premium for night work, work on weekly rest day and overtime work (% of hourly pay) Has 60 employees. Whether there are restrictions on night work, weekly holiday work and overtime work Is subject to collective bargaining Whether nonpregnant and nonnursing women can work the same night hours as men agreements if such agreements cover Paid annual vacation days for workers with 1 year of tenure, 5 years of tenure and 10 years of tenure more than 50% of the food retail Redundancy sector and apply even to firms that Whether redundancy is allowed as grounds for termination are not party to them. Whether third-party notification is required for termination of a redundant worker or group of workers Abides by every law and regulation Whether third-party approval is required for termination of a redundant worker or group of workers but does not grant workers more Whether employer is obligated to reassign or retrain workers prior to making them redundant and to benefits than those mandated by law, follow priority rules for redundancy and reemployment regulation or (if applicable) collective Redundancy cost (weeks of salary) bargaining agreements. Notice requirements and severance payments due when terminating a redundant worker, expressed in weeks of salary Employment Job quality Whether the law mandates equal remuneration for work of equal value Data on employment cover three areas: Whether the law mandates nondiscrimination based on gender in hiring hiring, working hours and redundancy Whether the law mandates paid or unpaid maternity leave (table 8.19). Minimum length of paid maternity leave (calendar days) Whether employees on maternity leave receive 100% of wages Data on hiring cover five questions: Availability of five fully paid days of sick leave a year (i) whether fixed-term contracts are Whether unemployment protection is available after one year of employment prohibited for permanent tasks; (ii) Minimum duration of contribution period (in months) required for unemployment protection the maximum cumulative duration of fixed-term contracts; (iii) the length of the maximum probationary period (in months) for permanent employees; (iv) the minimum wage for a cashier, age 19, with one year of work experience; and (v) the ratio of the minimum wage to the average value added per worker.10
Data on working hours cover nine ques- average paid annual leave for workers (v) whether the employer needs approval tions: (i) the maximum number of with one year of tenure, five years of from a third party to terminate a group working days allowed per week; (ii) the tenure and 10 years of tenure. of nine redundant workers; (vi) whether premium for night work (as a percentage the law requires the employer to reas- of hourly pay); (iii) the premium for work Data on redundancy cover eight ques- sign or retrain a worker before making on a weekly rest day (as a percentage of tions: (i) whether redundancy is allowed the worker redundant; (vii) whether hourly pay); (iv) the premium for over- as a basis for terminating workers; (ii) priority rules apply for redundancies; time work (as a percentage of hourly whether the employer needs to notify and (viii) whether priority rules apply for pay); (v) whether there are restrictions a third party (such as a government reemployment. on night work; (vi) whether nonpregnant agency) to terminate one redundant and non-nursing women can work the worker; (iii) whether the employer needs Redundancy cost same night hours as men; (vii) whether to notify a third party to terminate a group there are restrictions on work on a weekly of nine redundant workers; (iv) whether Redundancy cost measures the cost of rest day; (viii) whether there are restric- the employer needs approval from a third advance notice requirements and sever- tions on overtime work; and (ix) the party to terminate one redundant worker; ance payments due when terminating a redundant worker, expressed in weeks 124 DOING BUSINESS 2019
of salary. The average value of notice summary. Changes in minimum wages the total tax and contribution rate to the requirements and severance payments are reflected in the Doing Business data power of 0.8. applicable to a worker with one year but not acknowledged in the reform 7. The economies for which a multiple of three of tenure, a worker with five years summary. The introduction of maternity times income per capita has been used are and a worker with 10 years is consid- leave or an increase in the duration of Honduras; Mozambique; West Bank and ered. One month is recorded as 4 and maternity leave would be acknowledged Gaza; and Zimbabwe. Those for which a 1/3 weeks. in the reform summary. Occasionally the multiple of two times income per capita labor market regulation indicator set will has been used are Belize; Benin; Bosnia and Job quality acknowledge legislative changes in areas Herzegovina; Burkina Faso; the Central African not directly measured by the indicators. Republic; Chad; Fiji; Guatemala; Haiti, Kenya; Doing Business introduced new data on This option is reserved for legislative Lesotho; Madagascar; the Federated States job quality in 2015. Doing Business 2019 changes of exceptional magnitude, such of Micronesia; Morocco; Nepal; Nicaragua; covers the following eight questions on as the introduction of a new labor code. Niger; Nigeria; the Philippines; the Solomon job quality: (i) whether the law mandates Islands; South Africa; South Sudan; Tanzania; equal remuneration for work of equal The data details on labor market regu- Togo; Vanuatu; and Zambia. value; (ii) whether the law mandates lation can be found for each economy 8. To identify the trading partners and export nondiscrimination based on gender in at http://www.doingbusiness.org. The product for each economy, Doing Business hiring; (iii) whether the law mandates Doing Business website also provides collected data on trade flows for the most paid or unpaid maternity leave;11 (iv) historical data sets. The methodology was recent four-year period from international the minimum length of paid maternity developed by Botero and others (2004). databases such as the United Nations leave (in calendar days);12 (v) whether Doing Business 2019 does not present Commodity Trade Statistics Database (UN employees on maternity leave receive rankings of economies on the labor market Comtrade). For economies for which trade flow 100% of wages;13 (vi) the availability of regulation indicators. data were not available, data from ancillary five fully paid days of sick leave a year; government sources (various ministries and (vii) whether a worker is eligible for NOTES departments) and World Bank Group country an unemployment protection scheme offices were used to identify the export product after one year of service; and (viii) the 1. These are Bangladesh, Brazil, China, India, and natural trading partners. minimum duration of the contribution Indonesia, Japan, Mexico, Nigeria, Pakistan, 9. The case study assumption that the worker is period (in months) required for unem- Russia and the United States. 19 years old with one year of work experience ployment protection. is considered only for the calculation of the 2. This correction rate reflects changes that minimum wage. For all other questions where REFORMS exceed 5% up or down. the tenure of the worker is relevant, Doing Business collects data for workers with one, The labor market regulation indicator 3. This matter is usually regulated by stock five and 10 years of tenure. set tracks changes in labor rules every exchange or securities laws. Points are 10. The average value added per worker is the year. Depending on the impact on the awarded only to economies with more ratio of an economy’s income per capita to the data, certain changes are classified as than 10 listed firms in their most important working-age population as a percentage of the reforms and listed in the summaries stock exchange. total population. of Doing Business reforms in 2017/18 11. If no maternity leave is mandated by law, section of the report in order to acknowl- 4. When evaluating the regime of liability for parental leave is measured if applicable. edge the implementation of significant company directors for a prejudicial related- 12. The minimum number of days that legally changes. Examples include a change in party transaction, Doing Business assumes have to be paid by the government, the the maximum duration of fixed-term that the transaction was duly disclosed and employer or both. If no maternity leave is contracts, regulation of weekly holiday approved. Doing Business does not measure mandated by law, parental leave is measured work, redundancy rules, notice require- director liability in the event of fraud. if applicable. ments and severance payments for 13. If no maternity leave is mandated by law, redundant workers, introduction of 5. PwC refers to the network of member firms of parental leave is measured if applicable. unemployment insurance and laws that PricewaterhouseCoopers International Limited mandate gender nondiscrimination in (PwCIL) or, as the context requires, individual hiring and equal remuneration for work member firms of the PwC network. Each of equal value in line with International member firm is a separate legal entity and does Labor Organization (ILO) standards. The not act as agent of PwCIL or any other member introduction of a minimum wage in the firm. PwCIL does not provide any services to private sector is recognized as a major clients. PwCIL is not responsible or liable for reform and acknowledged in the reform the acts or omissions of any of its member firms nor can it control the exercise of their professional judgment or bind them in any way. No member firm is responsible or liable for the acts or omissions of any other member firm nor can it control the exercise of another member firm’s professional judgment or bind another member firm or PwCIL in any way.
- The nonlinear score for the total tax and contribution rate is equal to the score for DATA NOTES 125
TABLE 8A.1 Cities covered in each economy by the Doing Business report
Economy City or cities Economy City or cities Economy City or cities Economy City or cities Economy City or cities Jakarta, Montenegro Podgorica Honiara Afghanistan Kabul Congo, Rep. Brazzaville Indonesia Surabaya Solomon Tehran Islands Mogadishu Albania Tirana Costa Rica San José Iran, Islamic Morocco Casablanca Rep. Baghdad Somalia Iraq Dublin Algeria Algiers Côte d’Ivoire Abidjan Ireland Tel Aviv Mozambique Maputo South Africa Johannesburg Angola Luanda Israel Myanmar Yangon Antigua and St. John’s Croatia Zagreb Rome Namibia Windhoek South Sudan Juba Barbuda Italy Argentina Buenos Aires Cyprus Nicosia Kingston Spain Madrid Czech Prague Nepal Kathmandu Sri Lanka Colombo Republic Copenhagen Armenia Yerevan Netherlands Amsterdam St. Kitts and Basseterre Denmark Nevis Castries Kingstown Australia Sydney Djibouti Djibouti Ville Japan Tokyo, Osaka New Zealand Auckland St. Lucia Austria Vienna Dominica Amman Nicaragua Managua Khartoum Roseau Jordan St. Vincent and the Azerbaijan Baku Dominican Santo Kazakhstan Almaty Niger Niamey Grenadines Republic Domingo Kenya Nairobi Kiribati Tarawa Sudan Ecuador Quito Korea, Rep. Seoul Bahamas, Nassau Kosovo Pristina Nigeria Lagos, Kano Suriname Paramaribo The Manama Kuwait Kuwait City Egypt, Arab Cairo Norway Oslo Sweden Stockholm Bahrain Rep. San Salvador
Bangladesh Dhaka, El Salvador Oman Muscat Switzerland Zurich Chittagong Equatorial Malabo Pakistan Karachi, Syrian Arab Damascus Barbados Bridgetown Guinea Asmara Palau Lahore Republic Taipei Dushanbe Belarus Minsk Eritrea Koror Taiwan, China Belgium Brussels Estonia Tallinn Kyrgyz Bishkek Panama Panama City Belize Belize City Eswatini Mbabane Republic Vientiane Tajikistan
Lao PDR Papua New Port Moresby Tanzania Dar es Salaam Guinea Benin Cotonou Ethiopia Addis Ababa Latvia Riga Paraguay Asunción Thailand Bangkok Bhutan Thimphu Fiji Suva Lebanon Beirut Peru Lima Timor-Leste Dili Bolivia La Paz Finland Helsinki Lesotho Maseru Philippines Quezon City Togo Lomé Bosnia and Sarajevo France Paris Liberia Monrovia Poland Warsaw Tonga Nuku’alofa Herzegovina Botswana Gaborone Gabon Libreville Libya Tripoli Portugal Lisbon Trinidad Port of Spain
and Tobago
Brazil São Paulo, Gambia, The Banjul Lithuania Vilnius Puerto Rico San Juan Tunisia Tunis Rio de Janeiro Georgia Tbilisi (U.S.) Brunei Germany Berlin Darussalam Bandar Seri Luxembourg Luxembourg Qatar Doha Turkey Istanbul Bulgaria Begawan Macedonia, Skopje Romania Bucharest Uganda Kampala Sofia FYR
Burkina Ouagadougou Ghana Accra Madagascar Antananarivo Russian Moscow, Ukraine Kiev Faso Bujumbura Greece Athens Federation St. Petersburg Malawi Blantyre United Arab Dubai Burundi Rwanda Kigali Emirates London Cabo Verde Praia Grenada St. George’s Malaysia Kuala Lumpur Samoa Apia United Kingdom New York City, Cambodia Phnom Penh Guatemala Guatemala Maldives Malé San Marino San Marino Los Angeles Cameroon Douala Guinea City Mali Bamako United Montevideo São Tomé São Tomé States Conakry and Príncipe Riyadh Dakar Uruguay Saudi Canada Toronto Guinea- Bissau Malta Valletta Arabia Uzbekistan Tashkent Bangui Bissau Majuro Central Guyana Georgetown Marshall Senegal Vanuatu Port-Vila African N’Djamena Islands Nouakchott Republic Santiago Haiti Port Louis Chad Honduras Port-au-Prince Mauritania Serbia Belgrade Venezuela, RB Caracas Chile Tegucigalpa Mauritius Seychelles Victoria Vietnam Ho Chi Minh City
China Shanghai, Hong Kong Hong Kong Mexico Mexico City, Sierra Freetown West Bank Ramallah Colombia Beijing SAR, China SAR Monterrey Leone Singapore and Gaza Comoros Bogotá Micronesia, Hungary Budapest Fed. Sts. Island of Singapore Yemen, Rep. Sana’a Moroni Moldova Pohnpei Iceland Reykjavik Slovak Bratislava Zambia Lusaka Chis¸ina u Republic Ljubljana
Congo, Dem. Kinshasa India Mumbai, Delhi Mongolia Ulaanbaatar Slovenia Zimbabwe Harare Rep.
Ease of Doing Business Score and Ease of Doing Business Ranking
The Doing Business report presents results for two aggregate measures: the ease of doing business score (formerly called the distance to frontier score) and the ease of doing business ranking, which is based on the ease of doing business score. The ease of doing business ranking compares economies with one another; the ease of doing business score benchmarks economies with respect to regulatory best practice, showing the absolute distance to the best regulatory performance on each Doing Business indicator. When compared across years, the ease of doing business score shows how much the regulatory environment for local entrepreneurs in an economy has changed over time in absolute terms, while the ease of doing business ranking can show only how much the regulatory environment has changed relative to that in other economies.
EASE OF DOING BUSINESS component indicators are normalized SCORE to a common unit where each of the 41 component indicators y (except for The ease of doing business score the total tax and contribution rate) is captures the gap between an economy’s rescaled using the linear transforma- performance and a measure of best tion (worst - y)/(worst - best). In this practice across the entire sample of 41 formulation the highest score represents indicators for 10 Doing Business topics the best regulatory performance on the (the labor market regulation indicators indicator across all economies since are excluded). For starting a business, 2005 or the third year in which data for example, New Zealand and Georgia for the indicator were collected. Both have the lowest number of procedures the best regulatory performance and required (1). New Zealand also holds the the worst regulatory performance are shortest time to start a business (0.5 established every five years based on days), while Slovenia has the lowest cost the Doing Business data for the year in (0.0). Australia, Colombia and 115 other which they are established and remain economies have no paid-in minimum at that level for the five years regardless capital requirement (table 9.1). of any changes in data in interim years. Thus an economy may establish the best Calculation of the ease of doing regulatory performance for an indicator business score even though it may not have the highest score in a subsequent year. Conversely, Calculating the ease of doing business an economy may score higher than score for each economy involves two the best regulatory performance if the main steps. In the first step individual EASE OF DOING BUSINESS SCORE AND EASE OF DOING BUSINESS RANKING 127
TABLE 9.1 Which economies set the best regulatory performance?
Topic and indicator Economy establishing best regulatory performance Best Worst regulatory regulatory performance performance
Procedures (number) Georgia; New Zealand 1 18a
Time (days) New Zealand 0.5 100b
Cost (% of income per capita) Slovenia 0.0 200.0b
Minimum capital (% of income per capita) Australia; Colombiac 0.0 400.0b
Procedures (number) No economy was a best performer as of May 1, 2018. 5 30a
Time (days) No economy was a best performer as of May 1, 2018. 26 373b
Cost (% of warehouse value) No economy was a best performer as of May 1, 2018. 0.0 20.0b
Building quality control index (015) Luxembourg; New Zealand; United Arab Emirates 15 0d
Procedures (number) Germany; Republic of Korea; United Kingdome 3 9a
Time (days) Republic of Korea; St. Kitts and Nevis; United Arab Emirates 18 248b
Cost (% of income per capita) China; Japan; United Arab Emirates 0.0 8,100.0b
Reliability of supply and transparency of tariffs index (08) Belgium; Ireland; Malaysiaf 8 0d
Procedures (number) Georgia; Norway; Portugal; Sweden 1 13a
Time (days) Georgia; New Zealand 1 210b
Cost (% of property value) Saudi Arabia 0.0 15.0b
Quality of land administration index (030) No economy has reached the best performance yet. 30 0d
Strength of legal rights index (012) Montenegro; Puerto Rico (U.S.)g 12 0d
Depth of credit information index (08) Ecuador; United Kingdomh 8 0d
Extent of disclosure index (010) China; Malaysiai 10 0d
Extent of director liability index (010) Cambodia; Kenya 10 0d
Ease of shareholder suits index (010) Djibouti 10 0d
Extent of shareholder rights index (010) India; Kazakhstan 10 0d
Extent of ownership and control index (010) No economy has reached the best performance yet. 10 0d
Extent of corporate transparency index (010) Azerbaijan; France; Lithuania; Norway; Saudi Arabia; 10 0d
Paying taxes
Payments (number per year) Hong Kong SAR, China; Saudi Arabia 3 63b 49j 696b Time (hours per year) Singapore 26.1l 84.0b Total tax and contribution rate (% of profit) Canada; Singaporek 0 0 Postfiling index (0100) No economy with both CIT and VAT has reached the best 3.2 50b performance yet. 1.5 55b 56b Time to comply with VAT refund (hours) Croatia; Netherlandsm No CIT audit 32b Time to obtain VAT refund (weeks) Austria; Estonia (continued) Time to comply with corporate income tax correction Lithuania; Portugaln (hours)
Time to complete a corporate income tax correction Sweden; United Stateso (weeks) 128 DOING BUSINESS 2019
TABLE 9.1 Which economies set the best regulatory performance? (continued)
Topic and indicator Economy establishing best regulatory performance Best Worst Trading across borders regulatory regulatory Time to export Canada; Poland; Spainp performance performance Documentary compliance (hours) Austria; Belgium; Hong Kong SAR, Chinar Border compliance (hours) 1q 170b Cost to export Hungary; Luxembourg; Norways Documentary compliance (US$) France; Netherlands; Portugalt 1q 160b Time to import Republic of Korea; Latvia; Maltau 0 400b Documentary compliance (hours) Bulgaria; France; Germanyv Border compliance (hours) 0 1,060b Cost to import Iceland; Latvia; United Kingdomw Documentary compliance (US$) Armenia; Denmark; Estoniax 1q 240b Enforcing contracts No economy was a best performer as of May 1, 2018. 1q 280b Time (days) No economy was a best performer as of May 1, 2018. Cost (% of claim) No economy has reached the best performance yet. 0 700b Quality of judicial processes index (018) Resolving insolvency No economy was a best performer as of May 1, 2018. 0 1,200b Recovery rate (cents on the dollar) No economy has reached the best performance yet. Strength of insolvency framework index (016) 120 1,340b
0.1 89.0b
18 0d
92.9 0d
16 0d
a. Worst performance is defined as the 99th percentile among all economies in the Doing Business sample. b. Worst performance is defined as the 95th percentile among all economies in the Doing Business sample. c. Another 115 economies also have a paid-in minimum capital requirement of 0.0. d. Worst performance is the worst value recorded. e. In 23 other economies it takes no more than 3 procedures to get an electricity connection. f. Another 24 economies score 8 out of 8 on the reliability of supply and transparency of tariffs index. g. Three additional economies score 12 out of 12 on the strength of legal rights index. h. Another 40 economies score 8 out of 8 on the depth of credit information index. i. Another 11 economies score 10 out of 10 on the extent of disclosure index. j.Defined as the lowest time recorded among all economies in the Doing Business sample that levy the three major taxes: profit tax, labor taxes and mandatory contributions,
and VAT or sales tax. k. Another 30 economies have a total tax and contribution rate equal to or lower than 26.1% of profit. l.Defined as the highest total tax and contribution rate among the 15% of economies with the lowest total tax and contribution rate in the Doing Business sample for all years
included in the analysis up to and including Doing Business 2015. m. Another eight economies also have a compliance time for VAT refund of 0 hours. n. Another 11 economies also have a compliance time for corporate income tax audit of no more than 1.5 hours. o. Another 94 economies also do not impose a corporate income tax audit. p. Another 23 economies also have a documentary compliance time to export of no more than 1 hour. q. Defined as 1 hour even though in many economies the time is less. r. Another 16 economies also have a border compliance time to export of no more than 1 hour. s. Another 17 economies also have a documentary compliance cost to export of 0.0. t. Another 16 economies also have a border compliance cost to export of 0.0. u. Another 27 economies also have a documentary compliance time to import of no more than 1 hour. v. Another 22 economies also have a border compliance time to import of no more than 1 hour. w. Another 27 economies also have a documentary compliance cost to import of 0.0. x. Another 25 economies also have a border compliance cost to import of 0.0. EASE OF DOING BUSINESS SCORE AND EASE OF DOING BUSINESS RANKING 129
economy reforms after the best regula- number of payments to pay taxes, and and strength of insolvency framework tory performance is set. For example, the the time and cost indicators), and the index) and the recovery rate (figure 9.1). best regulatory performance for the time 99th percentile is used for number of to get electricity is set at 18 days. In the procedures. No outlier is removed for In the second step for calculating the Republic of Korea it now takes 13 days to component indicators bound by defini- ease of doing business score, the scores get electricity while in the United Arab tion or construction, including legal index obtained for individual indicators for Emirates it takes just 10 days. Although scores (such as the depth of credit infor- each economy are aggregated through the two economies have different times, mation index, extent of disclosure index simple averaging into one score, first both economies score 100 on the time to get electricity because they have FIGURE 9.1 How are scores calculated for indicators? exceeded the threshold of 18 days.
For scores such as those on the strength Getting electricity A time-and-motion topic: getting electricity of legal rights index or the quality of land score for procedures administration index, the best regula- 100 Best regulatory performance tory performance is set at the highest Best regulatory possible value (although no economy 80 performance: has yet reached that value in the case of 3 procedures the latter). For the total tax and contri- bution rate, consistent with the use of 60 a threshold in calculating the rankings on this indicator, the best regulatory 40 performance is defined as the total tax and contribution rate at the 15th percen- Worst regulatory tile of the overall distribution for all years included in the analysis up to and 20 performance including Doing Business 2015. For the (99th percentile): time to pay taxes, the best regulatory performance is defined as the lowest 9 procedures time recorded among all economies that levy the three major taxes: profit 0 tax, labor taxes and mandatory contri- 0 1 2 3 4 5 6 7 8 9 10 butions, and value added tax (VAT) Procedures (number) or sales tax. For the different times to trade across borders, the best regulatory A legal topic: protecting minority investors performance is defined as 1 hour even though in many economies the time is Protecting minority investors less than that. score for extent of disclosure index
100 Best regulatory performance
In the same formulation, to mitigate the
effects of extreme outliers in the distri- 60
butions of the rescaled data for most Best regulatory performance: component indicators (very few econo- 10 points
mies need 700 days to complete the 40
procedures to start a business, but many
need 9 days), the worst performance is 20 calculated after the removal of outliers. Worst regulatory The definition of outliers is based on the performance: distribution for each component indi- 0 points cator. To simplify the process two rules were defined: the 95th percentile is used 0 01 2 3 4 5 6 7 8 9 10
Extent of disclosure index (010)
for the indicators with the most dispersed
distributions (including minimum capital, Source: Doing Business database. 130 DOING BUSINESS 2019
for each topic and then across all 10 tax and contribution rate than it would acknowledges the need of economies to topics: starting a business, dealing with have had before this approach was collect taxes from firms. construction permits, getting electricity, adopted in Doing Business 2015 (line B is registering property, getting credit, smaller than line A in figure 9.2). And for Calculation of scores for protecting minority investors, paying economies with an extreme total tax and economies with two cities taxes, trading across borders, enforcing contribution rate (a rate that is very high covered contracts and resolving insolvency. More relative to the average), an increase has complex aggregation methods—such as a greater impact on both these scores For each of the 11 economies in which principal components and unobserved than it would have had before (line D is Doing Business collects data for the components—yield a ranking nearly bigger than line C in figure 9.2). second largest business city as well as identical to the simple average used the largest one, the score is calculated as by Doing Business.1 Thus Doing Business The nonlinear transformation is not based the population-weighted average of the uses the simplest method: weighting all on any economic theory of an “optimal tax scores for these two cities (table 9.2). topics equally and, within each topic, rate” that minimizes distortions or maxi- This is done for the aggregate ease of giving equal weight to each of the mizes efficiency in an economy’s overall doing business score, the scores for each topic components.2 tax system. Instead, it is mainly empirical topic and the scores for all the compo- in nature. The nonlinear transformation nent indicators for each topic. An economy’s score is indicated on a along with the threshold reduces the bias scale from 0 to 100, where 0 represents in the indicator toward economies that Variability of economies’ scores the worst regulatory performance and do not need to levy significant taxes on across topics 100 the best regulatory performance. companies like the Doing Business stan- All score calculations are based on a dardized case study company because Each Doing Business topic measures a maximum of five decimals. However, they raise public revenue in other ways— different aspect of the business regu- topic ranking calculations and the ease of for example, through taxes on foreign latory environment. The scores and doing business ranking calculations are companies, through taxes on sectors associated rankings of an economy can based on two decimals. other than manufacturing or from natural vary, sometimes significantly, across resources (all of which are outside the topics. The average correlation coef- The difference between an economy’s scope of the methodology). In addition, it ficient between the 10 topics included score in any previous year and its score in in the aggregate ease of doing busi- Doing Business 2019 illustrates the extent ness score is 0.49, and the coefficients to which the economy has closed the gap between its score and the best regulatory FIGURE 9.2 How the nonlinear transformation affects the paying taxes score for the performance over time. In any given year total tax and contribution rate the score measures how far an economy is from the best regulatory performance Paying taxes score for total Best regulatory performance at that time. tax and contribution rate
Treatment of the total tax and 100 contribution rate 80 B The total tax and contribution rate component of the paying taxes topic A enters the score calculation in a different way than any other indicator. The score 60 obtained for the total tax and contribu- tion rate is transformed in a nonlinear 40 D fashion before it enters the score for paying taxes. As a result of the nonlinear C transformation, an increase in the total 20 tax and contribution rate has a smaller impact on the score for the total tax 0 and contribution rate—and therefore 0 10 20 30 40 50 60 70 80 90 100 on the score for paying taxes—for economies with a below-average total Total tax and contribution rate (% of profit)
Linear paying taxes score for Nonlinear paying taxes score for total tax and contribution rate total tax and contribution rate
Note: The nonlinear paying taxes score for the total tax and contribution rate is equal to the paying taxes score for the total tax and contribution rate to the power of 0.8. EASE OF DOING BUSINESS SCORE AND EASE OF DOING BUSINESS RANKING 131
TABLE 9.2 Weights used in calculating Figure 2.1 in the chapter About Doing for classifying changes as reforms, see the scores for economies with two Business illustrates the degree of vari- the data notes. cities covered ability for each economy’s performance across the different areas of business Economies improving the most Economy City Weight (%) regulation covered by Doing Business. The across three or more Doing 78 figure draws attention to economies with Business topics in 2017/18 Bangladesh Dhaka 22 a particularly uneven performance by 61 showing, for each economy, the distance Doing Business 2019 uses a simple method Chittagong 39 between the average of its highest three to calculate which economies improved 55 scores and the average of its lowest three the ease of doing business the most. First, Brazil São Paulo 45 across the 10 topics included in this it selects the economies that in 2017/18 47 year’s aggregate ease of doing business implemented regulatory reforms making Rio de Janeiro 53 score. While a relatively small distance it easier to do business in three or more 78 between these two averages suggests a of the 10 topics included in this year’s China Shanghai 22 broadly consistent approach across the aggregate ease of doing business score.3 65 areas of business regulation measured by Forty-six economies meet this crite- Beijing 35 Doing Business, a relatively large distance rion: Afghanistan; Armenia; Azerbaijan; 83 suggests a more uneven approach, with Brazil; Brunei Darussalam; Burundi; India Mumbai 17 greater room for improvement in some Chad; China; the Democratic Republic 77 areas than in others. of Congo; Côte d’Ivoire; Djibouti; the Delhi 23 Arab Republic of Egypt; Ethiopia; France; 65 Variation in performance across topics is Gabon; Georgia; Guinea; India; Indonesia; Indonesia Jakarta 35 not at all unusual. It reflects differences Jordan; Kazakhstan; Kenya; Kosovo; the 70 in the degree of priority that govern- Kyrgyz Republic; Lithuania; Madagascar; Surabaya 30 ment authorities give to particular areas Malaysia; Mauritania; Mauritius; 60 of business regulation reform and in the Morocco; Niger; Nigeria; Pakistan; the Japan Tokyo 40 ability of different government agen- Russian Federation; Rwanda; Saudi cies to deliver tangible results in their Arabia; Sri Lanka; Sudan; Thailand; Osaka area of responsibility. Togo; Tunisia; Turkey; the United Arab Emirates; Uzbekistan; Vietnam; and Mexico Mexico City Change in the score gap Zimbabwe. Second, Doing Business sorts these economies on the increase in their Monterrey Many topics use the magnitude of the ease of doing business score over the change in their score gap to classify previous year and the scores for both Nigeria Lagos changes as reforms. The change in the years are calculated using the same score gap is defined as (scoreprior year macroeconomic data (such as income Kano scorecurrent year)/(100 scoreprior year), per capita and currency conversion where “score” is the aggregate score rates) to remove the effect of changes in Pakistan Karachi for the specific topic. For indicators these variables. using macroeconomic variables, such Lahore as the cost of starting a business as a Selecting the economies that imple- percentage of income per capita, the mented regulatory reforms in at least Russian Moscow macroeconomic data for the prior year three topics and had the biggest improve- Federation St. Petersburg are used to control for exogenous factors ments in their ease of doing business such as a change in income per capita. scores is intended to highlight econo- United States New York City For example, in 2017/18 Algeria reduced mies with ongoing, broad-based reform the time to trade across borders, resulting programs. The improvement in the ease Los Angeles in an improvement in Algeria’s aggregate of doing business score is used to identify score for trading across borders from the top improvers because this allows a Source: United Nations, Department of Economic and 27.74 to 38.43. This reduced the score focus on the absolute improvement—in Social Affairs, Population Division, World Urbanization gap for Algeria by (27.74 38.43)/(100 contrast with the relative improvement Prospects, 2014 Revision,“File 12: Population of 27.74) or 14.79% on trading across shown by a change in rankings—that Urban Agglomerations with 300,000 Inhabitants or borders in Doing Business 2019. For a economies have made in their regulatory More in 2014, by Country, 19502030 (thousands),” complete discussion of the methodology environment for business. http://esa.un.org/unpd/wup/CD-ROM/Default.aspx.
between 2 topics range from 0.34 (between getting credit and paying taxes) to 0.63 (between getting elec- tricity and trading across borders; and also between dealing with construction permits and getting electricity). These correlations suggest that economies rarely score universally well or univer- sally badly on Doing Business topics (table 9.3).
Consider the example of Portugal. Its aggregate ease of doing business score is 76.55. It scores 90.89 for starting a business and 100.00 for trading across borders, but only 60.00 for protecting minority investors and 45.00 for getting credit. 132 DOING BUSINESS 2019
TABLE 9.3 Correlations between economy scores for Doing Business topics
Dealing with Getting Protecting Paying Trading Enforcing Resolving construction Getting Registering credit minority taxes across contracts insolvency investors 0.54 borders permits electricity property 0.42 0.38 0.49 0.46 Starting a business 0.49 0.51 0.40 0.40 0.58 0.51 0.57 Dealing with 0.63 0.48 0.41 0.46 0.51 0.63 0.39 0.41 construction permits 0.34 0.51 Getting electricity 0.50 0.45 0.52 0.48 0.51 0.56 Registering property 0.47 0.53 0.61 0.53 0.55 Getting credit 0.56 0.38 0.53
Protecting minority 0.47 0.61
Paying taxes 0.50 0.44
Trading across borders 0.50 0.55
Enforcing contracts 0.46
EASE OF DOING BUSINESS NOTES RANKING 1. See Djankov and others 2005. Principal The ease of doing business ranking components and unobserved components ranges from 1 to 190. The ranking of methods yield a ranking nearly identical economies is determined by sorting the to that from the simple average method aggregate ease of doing business scores, because both these methods assign roughly rounded to two decimals. equal weights to the topics, since the pairwise correlations among topics do not differ much. An alternative to the simple average method is to give different weights to the topics, depending on which are considered of more or less importance in the context of a specific economy.
-
For getting credit, indicators are weighted proportionally, according to their contribution to the total score, with a weight of 60% assigned to the strength of legal rights index and 40% to the depth of credit information index. Indicators for all other topics are assigned equal weights.
-
Changes making it more difficult to do business are subtracted from the total number of those making it easier to do business.
Summaries of Doing Business Reforms in 2017/18
Doing Business reforms affecting all and law manual with clear rules and sets of indicators included in this year’s guidelines on tax audit, and by auto- report, implemented from June 2017 to mating the submission of tax returns. May 2018. Resolving insolvency Reform making it easier to do business Afghanistan made resolving insolvency Change making it more difficult to do easier by improving the continuation business of the debtor’s business during insol- vency proceedings, introducing the Afghanistan reorganization procedure and granting creditors greater participation in the Starting a business proceedings. Afghanistan made starting a business less costly by reducing the fees for Albania business incorporation. Albania made enforcing contracts Afghanistan strengthened access to easier by amending the code of credit by enacting a new insolvency civil procedure to establish a simpli- law. Secured creditors are now given fied procedure for small claims and absolute priority over other claims introduce time standards for certain within insolvency proceedings. court events.
Protecting minority investors Algeria
Afghanistan strengthened minor- Getting electricity ity investor protections by requiring greater disclosure of transactions Algeria made the process for getting with interested parties, easing share- an electricity connection easier by holder suits by extending access to streamlining internal administra- documents and evidence during trial, tive processes and by granting new increasing shareholders’ rights and licenses to vendors selling pre-built role in major corporate decisions, substations. clarifying ownership and control struc- tures and requiring greater corporate Trading across borders transparency. Algeria made importing easier by Paying taxes implementing joint inspections between control agencies. Afghanistan made paying taxes easier by adopting a new tax administration
Reforms affecting the labor market regulation indicators are included here but do not affect the ranking on the ease of doing business nor the list of economies that improved the most in 2017/18. 134 DOING BUSINESS 2019
Angola Getting electricity Getting credit Armenia made getting electricity Azerbaijan strengthened access to Getting electricity faster by imposing new deadlines for credit by introducing a new secured Angola improved the monitoring procedures to obtain a new electrical transactions law and insolvency law, and regulation of power outages by connection. which implemented a functional beginning to record data for the annual secured transactions system, broad- system average interruption duration Protecting minority investors ened the scope of assets that can index (SAIDI) and system average be used as collateral and provided interruption frequency index (SAIFI) Armenia strengthened minority secured creditors with grounds for for all the outages lasting longer than investor protections by increasing dis- relief and time limits during an auto- three minutes (down from 15 minutes closure of related-party transactions, matic stay. Azerbaijan also set up a previously). clarifying ownership and control struc- unified, modern and notice-based col- tures and requiring greater corporate lateral registry, and improved access Trading across borders transparency. to credit information by establishing a new credit bureau. Angola made exporting and importing Paying taxes easier by implementing an automated Protecting minority investors customs data management system, Armenia made paying taxes easier by ASYCUDA (Automated System for introducing administrative measures Azerbaijan strengthened minority Customs Data) World, and by upgrad- to ease compliance with corporate investor protections by increasing ing its port community system to allow income tax, value added tax and labor shareholders’ rights and role in major for electronic information exchange tax rules. corporate decisions, clarifying owner- between different parties involved in ship and control structures and requir- the import/export process. Enforcing contracts ing greater corporate transparency.
Antigua and Barbuda Armenia made enforcing contracts Paying taxes easier by introducing a simplified Getting credit procedure for small claims and time Azerbaijan made paying taxes easier standards for key court events. by introducing electronic invoicing Antigua and Barbuda improved access (e-invoicing) and a unified tax return to credit information through the Azerbaijan for social security contributions and introduction of regulations that govern enhancing the online platform for filing the licensing and functioning of credit Dealing with construction permits corporate income tax. bureaus in the member states of the Eastern Caribbean Currency Union Azerbaijan made dealing with con- Trading across borders (ECCU). struction permits easier by stream- lining its construction permitting Azerbaijan made trading across bor- Argentina process. Construction permits are now ders faster by streamlining electronic issued only by the Baku City Executive customs procedures and fully imple- Starting a business Office’s single window. menting the “green corridor” gating system. Argentina made starting a business Getting electricity easier by introducing an expedited Resolving insolvency process for limited liability companies Azerbaijan improved the reliability of that includes company incorporation, power supply by investing in grid infra- Azerbaijan made resolving insolvency book legalization, tax and social secu- structure and establishing a national easier by providing for the avoidance of rity registration. regulator to monitor power outages. preferential transactions. Azerbaijan also made getting electric- Armenia ity faster and less costly by establish- Labor market regulation ing a single window. Starting a business Azerbaijan changed regulations pertain- Registering property ing to the notice period for redundancy Armenia made starting a business dismissals and severance payments. easier by allowing voluntary value Azerbaijan made registering property added tax registration at the time of easier by increasing the transparency business incorporation. of the land administration system. SUMMARIES OF DOING BUSINESS REFORMS IN 2017/18 135
Bahamas, The enforcement of the security interest. allowing the use of in-house or third- Belgium also established a unified and party engineers. Getting credit modern collateral registry. The Bahamas improved access to Brazil credit information through the intro- Resolving insolvency duction of regulations that govern the Starting a business licensing, functioning and regulation of Belgium made resolving insolvency credit bureaus in the country. easier by streamlining the insolvency Brazil made starting a business framework, expanding the scope of the easier by launching online systems Paying taxes law and introducing new preventive for company registration, licensing measures. and employment notifications. This The Bahamas made paying taxes reform applies to both Rio de Janeiro easier by establishing an online system Benin and São Paulo. for filing and paying value added tax. Getting credit Getting electricity Bahrain Benin improved access to credit information by launching a new credit Brazil (São Paulo) improved the reli- Protecting minority investors bureau. ability of electricity by modernizing Bahrain strengthened minority investor its grid network and introducing new protections by increasing sharehold- Enforcing contracts software programs allowing better ers’ rights and role in major decisions, outage management and distribution clarifying ownership and control struc- Benin made enforcing contracts easier planning. tures and requiring greater corporate by adopting a law that regulates all transparency. aspects of mediation as an alternative Registering property dispute resolution mechanism. Brazil (Rio de Janeiro) made registering Trading across borders property more expensive by increasing Bahrain reduced the time needed to Labor market regulation the municipal property transfer tax. import by deploying portal scanners and upgrading the single window Benin amended its regulations per- Getting credit system. taining to fixed-term contracts. Brazil improved access to credit infor- Belarus Bhutan mation by distributing at least two years of historical data. This reform Starting a business Paying taxes applies to both Rio de Janeiro and São Belarus made starting a business Bhutan made paying taxes easier by Paulo. easier by abolishing the requirement introducing an online platform for filing to register the book of Registry of corporate income tax and personal Trading across borders Inspections and allowing its purchase income tax returns. within six months of incorporation. Brazil reduced the time required for Bolivia import documentary compliance by Dealing with construction permits introducing electronic certificates of Starting a business origin. This reform applies to both Rio Belarus made dealing with construc- Bolivia made starting a business eas- de Janeiro and São Paulo. tion permits easier by streamlining the ier by eliminating the requirement for process at the one-stop shop. name reservation certificates, allowing Labor market regulation online publication of the deeds and Belgium reducing publication and registration Brazil changed regulations pertaining fees at the Ministry of Labor. to intermittent work, work scheduling, Getting credit compensation, employee termination Belgium strengthened access to Botswana and union representation. This reform credit by implementing a new Pledge applies to both Rio de Janeiro and São Law which allowed security interest Dealing with construction permits Paulo. to automatically attach to the prod- Botswana made dealing with con- ucts, proceeds and replacements of struction permits easier by streamlin- Brunei Darussalam the original asset, and out-of-court ing the inspection system through Brunei Darussalam made starting a business easier by merging the name 136 DOING BUSINESS 2019
verification into the incorporation insolvency law and introducing new Chad application, expediting incorporation preventive measures. applications and eliminating the prac- Starting a business tice of stamping share certificates. Cambodia Chad made starting a business easier by allowing registration of the articles Getting electricity Dealing with construction permits of association at the one-stop shop. Cambodia made dealing with con- Brunei Darussalam made getting elec- struction permits less costly by reduc- Registering property tricity easier by reducing the number ing the fees to obtain a building permit. of procedures needed to obtain a new Chad made property registration connection. Cameroon easier by halving the registration fee.
Getting credit Starting a business Enforcing contracts Cameroon made starting a business Brunei Darussalam improved access easier by publishing notices of com- Chad made enforcing contracts easier to credit information by starting to pany incorporation online through the by adopting a law that regulates all provide consumer and commercial one-stop shop. aspects of mediation as an alternative credit scores to banks and financial dispute resolution mechanism. institutions. Enforcing contracts Chile Bulgaria Cameroon made enforcing contracts Labor market regulation easier by adopting a law that regulates Starting a business all aspects of mediation as an alterna- Bulgaria amended its legislation to tive dispute resolution mechanism. Chile made starting a business easier extend the duration of the contribu- by replacing the requirement to print tion period that is required before Canada and present sealed accounting books an employee can become eligible for and invoices to the Internal Revenue unemployment protection. Enforcing contracts Service with an electronic system. Canada made enforcing contracts Burkina Faso easier by introducing an e-system that Enforcing contracts allows plaintiffs to file the initial com- Enforcing contracts plaint and pay court fees electronically. Chile made enforcing contracts easier Labor market regulation by introducing an e-system that allows Burkina Faso made enforcing contracts plaintiffs to file the initial complaint easier by adopting a law that regulates Canada amended its legislation to electronically. all aspects of mediation as an alterna- increase paid annual leave after five tive dispute resolution mechanism. and ten years of employment and China introduced two days of paid sick leave. Burundi Starting a business Starting a business China made starting a business easier Burundi made starting a business less Starting a business by launching online company registra- expensive by reducing the cost of reg- The Central African Republic made tions and by simplifying social security istering a business. starting a business easier by reducing registrations. This reform applies to the paid-in minimum capital require- both Beijing and Shanghai. Dealing with construction permits ment for business incorporation. Burundi increased the transparency Enforcing contracts of dealing with construction permits China streamlined the process of by publishing regulations related to The Central African Republic made obtaining the building permit, the construction online free of charge. enforcing contracts easier by adopt- certificate of completion and register- ing a law that regulates all aspects of ing new buildings with the real estate Resolving insolvency mediation as an alternative dispute registry. It also improved its building resolution mechanism. quality control by introducing stricter Burundi made resolving insolvency qualification requirements for profes- easier by streamlining the insolvency sionals in the construction industry framework, expanding the scope of the and improving public access to infor- mation. This reform applies to both Beijing and Shanghai. SUMMARIES OF DOING BUSINESS REFORMS IN 2017/18 137
Getting electricity Comoros Labor market regulation China made getting electricity easier in Beijing and Shanghai by expanding Enforcing contracts Costa Rica changed regulations network capacity so that all connec- The Comoros made enforcing con- pertaining to the content of dismissal tions of power loads of 160kW or tracts easier by adopting a law that letters, non-discrimination, special less are now made directly to the low regulates all aspects of mediation protection for employees and limita- voltage network, for which the connec- as an alternative dispute resolution tions to strikes and implemented a tion process is carried out entirely by mechanism. new jurisdictional structure of the the utility free of charge. The time to labor courts. obtain an electricity connection was Congo, Dem. Rep. also reduced thanks to the rollout of a Côte d’Ivoire new mobile application for customers. Registering property The Democratic Republic of Congo Starting a business Registering property made property registration easier by Côte d’Ivoire made starting a business reducing the fees for securing property easier by eliminating the requirement China made registering property easier titles. to notarize company deeds. by streamlining administrative proce- dures and by increasing the reliability Trading across borders Dealing with construction permits and transparency of its land adminis- The Democratic Republic of Congo tration system. This reform applies to reduced the time needed to export and Côte d’Ivoire strengthened construc- both Beijing and Shanghai. import by implementing the national tion quality control by appointing an trade single window. independent architect in the commis- Protecting minority investors sion tasked with reviewing building Enforcing contracts permit applications. China strengthened minority investor The Democratic Republic of Congo protections by increasing sharehold- made enforcing contracts easier Getting credit ers’ rights and role in major corporate by adopting a law that regulates all decisions, clarifying ownership and aspects of mediation as an alternative Côte d’Ivoire improved access to control structures and requiring reim- dispute resolution mechanism. credit information by expanding its bursement of legal expenses incurred credit bureau’s borrower coverage by shareholders. This reform applies to Congo, Rep. and beginning to distribute data from both Beijing and Shanghai. utility companies. Paying taxes The Republic of Congo made prop- Paying taxes erty registration easier by reducing the China made paying taxes easier by property transfer fee. Côte d’Ivoire made paying taxes abolishing the business tax, allowing easier by introducing an online plat- for joint filing and payment of all stamp Enforcing contracts form for filing corporate income tax duties and by implementing several and value added tax returns. administrative reforms to lower the The Republic of Congo made enforc- compliance time. These reforms apply ing contracts easier by adopting a law Enforcing contracts to both Beijing and Shanghai. Beijing that regulates all aspects of mediation also made paying taxes less costly by as an alternative dispute resolution Côte d’Ivoire made enforcing con- reducing the housing fund rate paid by mechanism. tracts easier by adopting a law that the employer. regulates all aspects of mediation Costa Rica as an alternative dispute resolution Trading across borders mechanism. China reduced the time and cost to Costa Rica made starting a business Croatia export and import by implementing a more expensive by introducing a new single window, eliminating administra- legal entities tax. Registering property tive charges, increasing transparency and encouraging competition. These Croatia made transferring prop- reforms apply to both Beijing and erty more efficient by digitizing its land Shanghai. registry. 138 DOING BUSINESS 2019
Cyprus that can be used as collateral, allowing Ecuador future assets to be used as collateral, Protecting minority investors allowing general description of debts Paying taxes Cyprus strengthened minority investor and obligations and providing secured Ecuador made paying taxes easier and protections by increasing disclosure creditors with absolute priority outside less costly by discontinuing the soli- of related-party transactions and bankruptcy. darity contributions introduced in 2016 strengthening shareholders’ rights and and by allowing employers to deduct role in major corporate decisions. Protecting minority investors an additional 100% on amounts paid to cover private medical insurance. Paying taxes Djibouti strengthened minority inves- tor protections by requiring greater Egypt, Arab Rep. Cyprus made paying taxes easier by disclosure of transactions with inter- abolishing the immovable property tax, ested parties, strengthening remedies Starting a business discontinuing the special contribution against interested directors, extending Egypt made starting a business easier for private sector employees, private access to corporate information before by removing the requirement to sector pensioners and self-employed trial, increasing shareholders’ rights obtain a bank certificate and estab- individuals, introducing an online sys- and role in major corporate decisions, lishing a one-stop shop. tem for filing value added tax returns clarifying ownership and control struc- and value added tax refund claims and tures and requiring greater corporate Getting credit reducing the sewerage duty tax rates. transparency. Egypt strengthened access to credit by Denmark Enforcing contracts introducing the possibility of granting a nonpossessory security right in a Enforcing contracts Djibouti made enforcing contracts single category of movable assets easier by establishing a dedicated without requiring a specific descrip- Denmark made enforcing contracts division within the first-instance court tion of the collateral. Secured credi- easier by introducing an online to resolve commercial cases and by tors are now given absolute priority platform that allows users to file the adopting a new Code of Civil Procedure over other claims, such as labor and initial complaint electronically and that regulates voluntary conciliation tax, both outside and within bank- judges and lawyers to manage cases and mediation proceedings, as well as ruptcy proceedings. electronically. time standards for key court events. Djibouti Resolving insolvency Egypt strengthened minority investors Starting a business Djibouti made resolving insolvency protections by increasing corporate easier by making insolvency proceed- transparency. Djibouti made starting a business ings more accessible for creditors and easier by creating a one-stop shop for granting them greater participation in Paying taxes business start-up. the proceedings. Egypt made paying taxes easier Registering property Dominican Republic by extending value added tax cash refunds to manufacturers in case of a Djibouti made property transfer easier Protecting minority investors capital investment. and more transparent by reducing reg- istration fees, implementing strict The Dominican Republic strength- Resolving insolvency deadlines to register the sale agree- ened minority investor protections ment with the tax authority, scanning by increasing the independence of Egypt made resolving insolvency the majority of land titles for Djibouti boards of directors, requiring the roles easier by introducing the reorganiza- Ville and by requiring by law that all of chairperson and president to fall tion procedure, allowing debtors to property sales transactions be regis- on different individuals and charg- initiate the reorganization procedure tered at the land registry to become ing potential acquirers of significant and granting creditors greater partici- opposable to third parties. stakes to make their acquisitions pation in the proceedings. through a public offering.
Djibouti strengthened access to credit by broadening the scope of assets SUMMARIES OF DOING BUSINESS REFORMS IN 2017/18 139
El Salvador Finland Getting electricity Gabon improved the monitoring and Dealing with construction permits Paying taxes regulation of power outages by begin- El Salvador made dealing with con- Finland made paying taxes less costly ning to record data for the annual struction permits less time-consuming by reducing the labor contribution system average interruption duration by eliminating the requirement to rates paid by employers and by intro- index (SAIDI) and system average obtain a feasibility study for rainwater ducing a new and more efficient online interruption frequency index (SAIFI). drainage for land plots under 1,000 portal, MyTax, for filing corporate Gabon also improved the regulatory square meters. income tax returns. framework of the electricity sector as the national regulator now monitors Trading across borders France the utility’s performance on the reli- ability of supply. El Salvador made exporting easier by Getting electricity introducing an intermediate customs Registering property post for shipments transiting through France made getting electricity easier the Anguiatú land border. by streamlining the application process Gabon made registering property and reducing the time for the external easier by increasing the transparency Equatorial Guinea works. of the land registry.
Enforcing contracts Registering property Paying taxes Equatorial Guinea made enforcing contracts easier by adopting a law France made registering property Gabon made paying taxes more dif- that regulates all aspects of mediation easier by implementing an electronic ficult by levying two new taxes: the as an alternative dispute resolution registration system and improving special solidarity contribution tax and mechanism. efficiency at the land registry. the tax for professional training.
Eswatini Paying taxes Enforcing contracts
Registering property France made paying taxes less costly Gabon made enforcing contracts eas- Eswatini made registering property by decreasing the corporate income ier by adopting a law that regulates all easier by increasing the transparency tax rate, increasing the rate of the aspects of mediation as an alternative of the land registry. competitiveness and employment tax dispute resolution mechanism. credit (CICE) and decreasing the rates Ethiopia for the territorial economic contribu- Georgia tion as well as social security contribu- Starting a business tions paid by employers. Starting a business Ethiopia made starting a business Georgia made starting a business easier by removing the need to obtain Labor market regulation easier by allowing voluntary value a certificate of competence for certain added tax registration at the time of types of businesses. France amended its labor code to business incorporation. modify the amount of severance pay- Dealing with construction permits ments for employees after one, five Paying taxes and ten years of employment. Georgia made paying taxes easier by Ethiopia made the process of obtaining levying income tax on distributed prof- construction permits faster by reduc- Gabon its rather than on taxable profits. At ing the time needed to obtain planning the same time, Georgia made paying consent. Starting a business taxes more difficult by requiring value added tax to be imposed on advance Enforcing contracts Gabon made starting a business easi- payments for goods and services. er by publishing a notice of incorpora- Ethiopia made enforcing contracts tion with the company registration at Enforcing contracts easier by establishing specialized the one-stop shop. Georgia made enforcing contracts benches to resolve commercial cases. easier by introducing random and Dealing with construction permits automatic assignment of cases to judges throughout the courts. Gabon made dealing with construc- tion permits safer and less expensive by implementing decennial liability and by reducing the cost to obtain a fire safety approval. 140 DOING BUSINESS 2019
Ghana Dealing with construction permits task force to undertake the trenching, Guinea made dealing with construc- excavation and reinstatement of the Dealing with construction permits tion permits less expensive and time- underground cables. Ghana strengthened construction consuming by reducing the cost and quality control by imposing stricter the time needed to obtain a building Hungary qualification requirements for pro- permit. fessionals in charge of technical Paying taxes inspections. Registering property Hungary made paying taxes less Trading across borders Guinea made property registration costly by decreasing the social tax Ghana made importing easier by easier by reducing the property trans- rate paid by the employer and by implementing a paperless customs fer fee. reducing the corporate income tax clearance processing system. rate to a flat rate. Greece India Guinea made importing easier by Dealing with construction permits eliminating pre-shipment inspections Starting a business Greece streamlined its construction for imports. permitting process as building owners India made starting a business easier must now use their in-house engineer Enforcing contracts by fully integrating multiple applica- for the intermediate inspection, as tion forms into a general incorporation opposed to the municipality. Guinea made enforcing contracts form. India also replaced the value easier by adopting a law that regulates added tax with the GST (Goods and Registering property all aspects of mediation as an alterna- Services Tax) for which the registra- Greece made registering property more tive dispute resolution mechanism. tion process is faster. These reforms burdensome by requiring a property apply to both Delhi and Mumbai. At tax certificate for registering a property Guinea-Bissau the same time, Mumbai abolished the transfer. practice of site inspections for register- Enforcing contracts ing companies under the Shops and Grenada Guinea-Bissau made enforcing con- Establishments Act. tracts easier by adopting a law that Getting credit regulates all aspects of mediation Dealing with construction permits as an alternative dispute resolution Grenada improved access to credit mechanism. India streamlined the process of information through the introduction obtaining a building permit and made of regulations that govern the licens- Haiti it faster and less expensive to obtain a ing and functioning of credit bureaus construction permit. It also improved in the member states of the Eastern Getting credit building quality control by introduc- Caribbean Currency Union (ECCU). Haiti improved access to credit infor- ing decennial liability and insurance. mation by launching a new credit This reform applies to both Delhi and Guatemala registry. Mumbai. Starting a business Getting electricity Haiti amended its legislation pertain- Guatemala made starting a business ing to the 24-hour weekly rest period, The Delhi Electricity Regulatory easier by reducing the minimum capi- weekly holiday and night work premi- Commission reduced charges for tal requirement, reducing the registra- ums, other work-related distribution of low voltage connections. Getting tion fees and streamlining registration hours, services and minimum working electricity was also made easier in procedures. age requirements. Delhi through a reduction in the time for the utility to carry out the external Guinea Hong Kong SAR, China connection works.
Starting a business Getting electricity Getting credit Hong Kong SAR, China, made the pro- Guinea made starting a business cess of getting an electricity connec- India strengthened access to credit easier by allowing registration with the tion faster by establishing a specialized by amending its insolvency law. labor promotion agency at the one- Secured creditors are now given stop shop. absolute priority over other claims SUMMARIES OF DOING BUSINESS REFORMS IN 2017/18 141
within insolvency proceedings. This retailers and utility companies. This Italy reform applies to both Delhi and reform applies to both Jakarta and Mumbai. Surabaya. Paying taxes Italy made paying taxes more costly by Paying taxes Iran, Islamic Rep. introducing lower exemptions on social security contributions paid by employ- India made paying taxes easier by Paying taxes ers for employees hired between replacing many indirect taxes with The Islamic Republic of Iran made January 1, 2016, and December 12, a single indirect tax, the GST, for the paying taxes easier by introducing an 2016. entire country. India also made paying online system for filing social security taxes less costly by reducing the corpo- contributions, allowing the possibility Jamaica rate income tax rate and the employees’ of filing value added tax refund claims provident funds scheme rate paid by online, amending corporate income tax Getting credit the employer. This reform applies to returns online and making payment of Jamaica improved access to credit both Delhi and Mumbai. additional tax liability at the bank. information by distributing data from utility companies. Trading across borders Trading across borders Jordan India reduced the time and cost to The Islamic Republic of Iran made export and import through various exporting and importing easier by Getting credit initiatives, including the implementa- enhancing the national trade single Jordan improved access to credit tion of electronic sealing of containers, window. information by reporting data on credit the upgrading of port infrastructure payments from a retailer. and allowing electronic submission Ireland of supporting documents with digital Protecting minority investors signatures. This reform applies to both Registering property Delhi and Mumbai. Ireland made property registration Jordan strengthened minority inves- more costly by increasing the stamp tor protections by extending access Labor market regulation duty on a non-residential property to evidence before trial, increasing transfer. shareholders’ rights and role in major India (Mumbai) changed regulations corporate decisions, clarifying owner- pertaining to weekly holiday work, Getting credit ship and control structures and requir- overtime hours and paid annual leave. ing greater corporate transparency. Ireland improved access to credit infor- Indonesia mation by establishing a new credit Paying taxes registry. Starting a business Jordan made paying taxes easier by Enforcing contracts implementing an online system for Indonesia made starting a business filing and payment of general sales tax. easier by combining different social Ireland made enforcing contracts security registrations and by reducing easier by introducing a consolidated Enforcing contracts notarization fees in both Jakarta and law on voluntary mediation. Surabaya. Also, different registrations Jordan made enforcing contracts easi- were combined at the one-stop shop Israel er by introducing a system that allows in Surabaya. users to pay court fees electronically. Registering property Israel made registering property easier Kazakhstan by reducing the time needed to obtain Indonesia made registering property a municipal tax clearance certificate Starting a business easier by reducing the time to solve and by increasing the transparency of Kazakhstan made starting a business land disputes at the first-instance the land registry and cadaster. easier by reducing the time required for court and enhanced the transparency Labor market regulation value added tax registration. of the land registry. This reform applies to both Jakarta and Surabaya. Israel changed regulations pertaining Trading across borders to working hours per week, overtime Getting credit hours and maternity leave. Kazakhstan made trading across borders easier by introducing an Indonesia improved access to credit information by distributing data from 142 DOING BUSINESS 2019
electronic customs declaration sys- proceedings and granting creditors Trading across borders tem, ASTANA-1 IS, as well as reducing greater participation in the insolvency The Kyrgyz Republic made trading customs administrative fees. proceedings. across borders easier by streamlin- ing exports within the Eurasian Enforcing contracts Kosovo Economic Union.
Kazakhstan made enforcing contracts Dealing with construction permits Enforcing contracts easier by making judgments rendered at all levels in commercial cases pub- Kosovo made dealing with construc- The Kyrgyz Republic made enforcing licly available and publishing perfor- tion permits easier by streamlining the contracts easier by introducing a pre- mance measurement reports on local inspection system through the use of trial conference as part of the case commercial courts. an in-house engineer. management techniques in court and adopting a consolidated law on Kenya Paying taxes voluntary mediation.
Registering property Kosovo made paying taxes easier Resolving insolvency by allowing taxpayers to claim value Kenya made registering property easier added tax refund on the standard value The Kyrgyz Republic made resolving by introducing an online system to clear added tax return form, by streamlining insolvency easier by facilitating the land rent rates. the value added tax audit process and continuation of the debtor’s business by eliminating the requirement to during insolvency proceedings and Getting credit report purchases over 500 ($570). granting creditors greater access to information on the debtor’s financial Kenya strengthened access to credit by Trading across borders situation during the proceedings. introducing a new law on secured trans- actions that created a unified secured Kosovo made exporting easier by Lao PDR transactions legal framework and estab- streamlining customs clearance at the lishing a new unified and notice-based border. Trading across borders collateral registry. Lao PDR made trading across borders Kuwait faster by streamlining the customs Protecting minority investors clearance process. Kenya strengthened minority investor Latvia protections by increasing disclosure Kuwait made starting a business easier requirements, regulating the approval by eliminating the paid-in minimum Registering property of transactions with interested parties capital requirement. Latvia made property transfer less and increasing available remedies if said transparent by not publishing sta- transactions are prejudicial, increasing Protecting minority investors tistical data on the number of land shareholders’ rights and role in major disputes for 2017. corporate decisions and requiring Kuwait strengthened minority investor greater corporate transparency. protections by requiring an indepen- Lesotho dent review of related-party transac- Paying taxes tions and clarifying ownership and Trading across borders control structures. Lesotho made exporting and importing Kenya made paying taxes easier by easier by implementing an automated merging all permits into a single unified Kyrgyz Republic customs data management system, business permit and by simplifying the ASYCUDA. value added tax schedule on its iTax Protecting minority investors platform. Lithuania The Kyrgyz Republic strengthened Resolving insolvency minority investor protections by Protecting minority investors increasing shareholders’ rights and Lithuania strengthened minority Kenya made resolving insolvency easier role in major corporate decisions, investor protections by introducing by facilitating the continuation of the strengthening the independence of debtor’s business during insolvency boards of directors and barring proceedings, providing for equal treat- subsidiaries from acquiring shares ment of creditors in reorganization issued by their parent companies. SUMMARIES OF DOING BUSINESS REFORMS IN 2017/18 143
greater requirements for the disclo- establishment, licensing and function- inspection system. Malaysia also sure of the compensation of directors ing of credit bureaus. made importing and exporting easier and other high-ranking officers on an by improving infrastructure and the individual basis. Enforcing contracts port operation system at Port Klang.
Paying taxes Madagascar made enforcing contracts Resolving insolvency easier by introducing an automated Lithuania made paying taxes easier by system that randomly assigns cases to Malaysia made resolving insolvency merging the filing and payment of two judges and that allows judges to man- easier by introducing the reorganiza- labor contributions and issuing pre- age cases electronically. tion procedure. populated value added tax returns. Labor market regulation Trading across borders Malaysia changed regulations pertaining Registering property to unemployment protection. Lithuania made exporting easier by Malawi made property transfer enhancing its automated customs data faster by decentralizing the consent to Mali management system. transfer property to local government authorities. Enforcing contracts Labor market regulation Mali made enforcing contracts easier Enforcing contracts by adopting a law that regulates all Lithuania changed legislation on work- aspects of mediation as an alternative ing hours, paid annual leave, as well as Malawi made enforcing contracts dispute resolution mechanism. notice period and severance payments easier by adopting new civil procedure Labor market regulation in case of redundancy. rules regulating time standards for key court events. Mali introduced language guarantee- Luxembourg ing equal remuneration for work of Malaysia equal value in the legislation. Starting a business Malta Luxembourg increased post-natal Malaysia made starting a business maternity leave, amended statutory easier by introducing an online reg- Dealing with construction permits provisions for leave for personal reasons istration system for the goods and Malta made dealing with construction and family leave, introduced state co- service tax. permits easier by streamlining the financing of professional training and process of obtaining a building permit. amended pre-retirement rules. Dealing with construction permits On the other hand, Malta increased the time to issue a building permit. Macedonia, FYR Malaysia streamlined the process of obtaining a building permit and made Marshall Islands Dealing with construction permits it faster to obtain construction permits. FYR Macedonia made the construc- Paying taxes tion permitting process less costly by Getting electricity The Marshall Islands made paying reducing the land development fees. taxes more costly by raising the retire- Malaysia made getting electric- ment fund rate paid by employers. Madagascar ity easier by eliminating the site visit for new commercial electricity Mauritania Dealing with construction permits connections. Madagascar strengthened construc- Starting a business tion quality control by appointing an Registering property Mauritania made starting a business independent architect in the commis- less costly by eliminating the company sion tasked with reviewing building Malaysia made property transfer deed registration fees. permit applications and reduced the simpler by implementing an online cost to obtain a building permit. single window platform to carry out Dealing with construction permits property searches. Getting credit Mauritania increased the transparency Trading across borders of dealing with construction permits Madagascar improved access to credit information through the intro- Malaysia made trading across bor- duction of a new law governing the ders easier by introducing electronic forms and by enhancing its risk-based 144 DOING BUSINESS 2019
by publishing regulations related to Moldova to publish the company’s deed. At the construction online free of charge. same time, Mozambique made start- Starting a business ing a business less costly by replacing Getting credit Moldova made starting a business the business license with a notification easier by removing the requirement to of activity for some sectors. Mauritania improved its credit infor- file separately for registration with the mation system by guaranteeing by national statistics bureau. Getting electricity law borrowers’ right to inspect their personal data. Mongolia Mozambique improved the monitor- ing and regulation of power outages Mauritius Enforcing contracts by beginning to record data for the Mongolia made enforcing contracts annual system average interruption Starting a business easier by reducing the fees that are duration index (SAIDI) and system advanced by the plaintiff to enforce a average interruption frequency index Mauritius made starting a business judgment. (SAIFI). Mozambique also made get- easier by linking the database of the ting electricity faster by imposing new business registry with the database Morocco deadlines for connection procedures of the social security office. Mauritius and streamlining processes. also eliminated the requirement for Starting a business married women to provide a marriage Morocco made starting a business less Paying taxes certificate when applying for a national costly by abolishing the deed registra- identity card. tion fee and stamp duties. Mozambique made paying taxes easier by reducing the mandatory Registering property Registering property carry-forward period before taxpayers can request a value added tax cash Mauritius made registering property Morocco made registering property refund to four months (from 12 months easier by increasing the transparency easier by increasing the transparen- previously). of the land administration system. cy of the land registry and cadaster and by streamlining administrative Trading across borders Protecting minority investors procedures. Mozambique made trading across Mauritius strengthened minority inves- Trading across borders borders easier by streamlining the tor protections by clarifying ownership submission of documents for imports, and control structures and requiring Morocco made exporting and import- improving infrastructure at the Ressano greater corporate transparency. ing easier by implementing a paper- Garcia border crossing and simplifying less customs clearance system and export documentary compliance. Paying taxes improving infrastructure at the port of Tangier. Labor market regulation Mauritius made paying taxes easier by introducing an expedited processing Resolving insolvency Mozambique introduced a new social system for value added tax refunds security regulation. and by upgrading its online platform Morocco made resolving insolvency to allow for the online submission easier by facilitating the commence- Myanmar of invoices and amended corporate ment of proceedings, encouraging the income tax returns. continuation of the debtor’s business Starting a business during insolvency proceedings and by Trading across borders making insolvency proceedings more Myanmar made starting a business accessible for creditors and grant- less expensive by reducing the regis- Mauritius made exporting easier by ing them greater participation in the tration fee. introducing a risk-based management proceedings. system. Getting electricity Mexico Myanmar improved the monitoring Starting a business and regulation of power outages by Dealing with construction permits Mozambique made starting a business beginning to record data for the annual more expensive by increasing the cost system average interruption duration Mexico (Mexico City) made deal- index (SAIDI) and system average ing with construction permits more interruption frequency index (SAIFI). expensive by amending the tax code. Myanmar also made getting electricity SUMMARIES OF DOING BUSINESS REFORMS IN 2017/18 145
more transparent by publishing elec- Getting electricity operations at Apapa Port. This reform tricity tariffs online. Niger made the process of getting an applies to both Kano and Lagos. electricity connection faster by increas- Namibia ing the stock of material the utility car- Enforcing contracts ries and by allowing the internal wiring Enforcing contracts certificate of conformity to be obtained Nigeria (Lagos) made enforcing con- Namibia made enforcing contracts at the same time as the external con- tracts easier by issuing new rules of easier by making performance mea- nection works. civil procedure for small claims courts surement reports publicly available to which limit adjournments to unfore- show the court’s performance and the Registering property seen and exceptional circumstances. progress of cases through the court. Niger made registering property faster Norway Nepal by decreasing the time needed to trans- fer and register property. Labor market regulation Paying taxes Norway amended its legislation to Nepal made paying taxes more dif- Enforcing contracts allow for night work until 11:00 PM if ficult by introducing a new labor an employer and employee enter into a contribution (gratuity contribution), Niger made enforcing contracts easier written agreement. medical insurance and accident insur- by introducing a simplified procedure ance paid by the employer. for small claims, rules limiting adjourn- Oman ments and mediation as an alternative Labor market regulation dispute resolution mechanism. Paying taxes
Nepal changed regulations pertaining to Nigeria Oman made paying taxes more costly fixed-term contracts, probationary peri- by increasing the corporate income ods, working hours, paid maternity and Starting a business tax rate and by eliminating the tax sick leave, night work for women, third- exemption on the first 30,000 Omani party approval in case of redundancy Nigeria made starting a business rials ($78,000) of taxable profits. and unemployment protection. easier by reducing the time needed to register a company at the corporate Pakistan New Zealand affairs commission and introducing an online platform to pay stamp duty. This Starting a business Starting a business reform applies to both Kano and Lagos. New Zealand made starting a busi- Pakistan made starting a business ness less expensive by reducing the Getting electricity easier by enhancing the online one- fees for name search and company stop registration system, replacing incorporation. Nigeria made getting electricity easier several forms for incorporation with by requiring that the distribution com- a single application and establishing Nicaragua panies obtain the right of way on behalf information exchange between the of the customers and by turning on the registry and the tax authority. This Getting credit electricity once the meter is installed. change applies to both Karachi and Nicaragua strengthened access to This reform applies to both Kano and Lahore. credit by establishing a unified col- Lagos. lateral registry. Registering property Niger Pakistan (Lahore) made registering Nigeria (Kano) made property registra- property easier by streamlining and Dealing with construction permits tion less transparent by no longer pub- automating administrative procedures Niger made dealing with construction lishing online the fee schedule and the and by increasing the transpar- permits less costly by reducing the list of documents necessary to register ency of its land administration system. fees associated with obtaining a build- a property. Pakistan (Karachi) made registering ing permit. property easier by increasing the Trading across borders transparency of the land registry.
Nigeria reduced the time needed to Resolving insolvency export and import by implementing joint inspections, the NICIS2 elec- Pakistan made resolving insolvency tronic system and around-the-clock easier by introducing the reorganization 146 DOING BUSINESS 2019
procedure and improving the con- Trading across borders Poland tinuation of the debtor’s business during Paraguay reduced the time needed insolvency proceedings. This change to import by introducing an elec- Paying taxes applies to both Karachi and Lahore. tronic signature for import customs Poland made paying taxes more clearance. complicated by requiring the monthly Panama reporting of value added tax returns, Peru extending the list of goods and services Paying taxes subject to a reverse charge mechanism Starting a business and introducing new reporting obliga- Panama made paying taxes easier by tions for SAF-T files. establishing an online system for filing Peru made starting a business faster and payment of corporate income tax, by reducing the time required to obtain Enforcing contracts value added tax and real estate tax. the municipal license and building safety technical inspection from the Poland made enforcing contracts Papua New Guinea district council. easier by introducing an automated system to assign cases to judges Getting electricity Dealing with construction permits randomly.
Papua New Guinea improved the reli- Peru strengthened construction quality Portugal ability of the electricity supply in Port control by imposing stricter qualification Moresby by increasing power genera- requirements for professionals in charge Registering property tion capacity. of technical inspections. Portugal made registering prop- Registering property Philippines erty more burdensome by reducing the number of officials that can register Papua New Guinea made registering Starting a business property transfers. property easier by increasing the transparency of the land administra- The Philippines made starting a Puerto Rico (U.S.) tion system. business easier by simplifying tax registration and business licensing Enforcing contracts Protecting minority investors processes. At the same time, the Philippines increased tax registration Puerto Rico (territory of the United Papua New Guinea strengthened costs. States) made enforcing contracts minority investor protections by easier by introducing a web-based introducing greater requirements Dealing with construction permits platform that offers lawyers a single for the disclosure of direct and indi- access point for electronic filing of rect beneficial ownership stakes in The Philippines improved risk manage- the initial complaint and for electronic publicly-listed companies. ment practices in the construction sec- payment of court fees. The system also tor, with latent defect liability insurance allows lawyers and judges to manage Paying taxes now commonly obtained by industry case files throughout the litigation players. process. Papua New Guinea made paying taxes more difficult by mandating Protecting minority investors Qatar bi-weekly reporting and payment of contributions paid by the employer to The Philippines strengthened minor- Starting a business the superannuation fund. ity investor protections by increasing shareholders’ rights and role in major Qatar made starting a business easier Paraguay corporate decisions and clarifying own- by removing the requirement to open a ership and control structures. bank account to deposit the minimum Getting electricity capital. Paraguay increased the reliabil- Getting credit ity of power supply by rolling out The Philippines made trading across a Supervisory Control and Data borders more difficult by increasing Qatar improved access to credit infor- Acquisition (SCADA) automatic the number of inspections for import- mation by guaranteeing borrowers energy management system for the ing, thereby increasing the average the legal right to inspect their credit monitoring of outages. time for border compliance. data from the credit registry. SUMMARIES OF DOING BUSINESS REFORMS IN 2017/18 147
Romania Getting electricity San Marino Rwanda improved the monitoring Starting a business and regulation of power outages by Registering property Romania made starting a business beginning to record data for the annual San Marino made registering prop- more cumbersome by introducing system average interruption duration erty more expensive by increasing the fiscal risk assessment criteria for index (SAIDI) and system average property transfer tax. value added tax applications, thereby interruption frequency index (SAIFI). increasing the time required to register Rwanda also made getting electricity Getting credit as a value added tax payer. more time and cost efficient by hav- ing the utility supply all connection San Marino improved access to Russian Federation material. credit information by launching a new credit registry. Dealing with construction permits Registering property São Tomé and Príncipe Russia made the process of obtaining Rwanda made registering property a building permit faster by reducing easier by improving the land dispute Enforcing contracts the time needed to obtain construc- resolution mechanisms of the land tion and occupancy permits. Russia administration system. São Tomé and Príncipe made enforc- also increased quality control during ing contracts easier by adopting a construction by introducing risk-based Getting credit new code of procedural costs that inspections. This reform applies to simplified and reduced court fees. both Moscow and St. Petersburg. Rwanda strengthened access to credit by enacting a new insolvency law. An Saudi Arabia Getting electricity automatic stay is now imposed on secured creditors for a period of six Getting electricity Russia made getting electricity faster months and the law provides for relief by imposing new deadlines for con- from such stay when the assets are Saudi Arabia improved the reliability nection procedures and by upgrading perishable or are not needed for the of electricity supply by imposing a the utility’s single window as well as its reorganization of the company. new compensation scheme to incen- internal processes. Getting electricity tivize the utility to improve service was also made cheaper by reducing Trading across borders reliability. the costs to obtain a connection to the electric network. This reform applies to Rwanda reduced the time required Protecting minority investors both Moscow and St. Petersburg. to export and import by implement- ing the Single Customs Territory, Saudi Arabia strengthened minority Paying taxes risk-based inspections and online investor protections by providing clear certificates. rules for the liability of directors and Russia made paying taxes less costly by increasing the role of shareholders in allowing a higher tax depreciation rate Enforcing contracts major decisions. for fixed assets. This reform applies to both Moscow and St. Petersburg. Rwanda made enforcing contracts Trading across borders easier by issuing new rules of civil Trading across borders procedure which limit adjournments Saudi Arabia made exporting and to unforeseen and exceptional importing easier by launching a new Russia made trading across borders circumstances. electronic single window and extend- easier by prioritizing online customs ing the hours of operation of customs clearance and introducing shortened Resolving insolvency at the Jeddah port. time limits for its automated comple- tion. This reform applies to both Rwanda made resolving insolvency Enforcing contracts Moscow and St. Petersburg. easier by making insolvency proceed- ings more accessible for creditors and Saudi Arabia made enforcing contracts Rwanda granting them greater participation in easier by introducing an e-system that the proceedings. Rwanda also made allows plaintiffs to file the initial com- Starting a business resolving insolvency more difficult plaint electronically and amending the by hindering the continuation of the civil procedure rules to introduce time Rwanda made starting a business less debtor’s business during insolvency standards for key court events. costly by replacing electronic billing proceedings. machines with free software for value added tax invoices. 148 DOING BUSINESS 2019
Senegal South Africa Sudan
Registering property Starting a business Starting a business Senegal made registering property South Africa made starting a business easier by decreasing the time needed easier by reducing the time for online Sudan made starting a business easier to transfer and register property. business registration. by removing the requirement to have a site inspection to obtain the certificate Enforcing contracts Getting electricity of incorporation.
Senegal made enforcing contracts South Africa improved the monitoring Getting credit easier by adopting a law that regulates and regulation of power outages by all aspects of mediation as an alterna- beginning to record data for the annual Sudan strengthened access to credit by tive dispute resolution mechanism. system average interruption duration amending its companies act. An auto- index (SAIDI) and system average matic stay is now imposed on secured Serbia interruption frequency index (SAIFI). creditors for a period of 30 days and the law provides for relief from such Dealing with construction permits South Sudan stay when the assets are perishable or Serbia made dealing with construction are not needed for the reorganization permits faster by introducing an elec- Labor market regulation of the company. Secured creditors are tronic application system. now given absolute priority over other South Sudan introduced a new Labor claims, such as labor and tax, within Singapore Act which modified the rules on work- bankruptcy proceedings. ing hours, leave benefits and severance Starting a business payments. Protecting minority investors Singapore made starting a business easier by abolishing the corporate Sri Lanka Sudan strengthened minority inves- seals. tor protections by easing access to Dealing with construction permits evidence in shareholder litigation and Enforcing contracts increasing rights and role of sharehold- Singapore made enforcing contracts Sri Lanka made dealing with construc- ers in private companies. easier by introducing a consolidated tion permits easier by launching a sin- law on voluntary mediation. gle window, increasing transparency Enforcing contracts by providing online access to building Slovak Republic regulations and reducing the process- Sudan made enforcing contracts easier ing times to issue several building by recognizing voluntary conciliation Enforcing contracts certificates. and mediation as ways of resolving The Slovak Republic made enforcing commercial disputes. contracts easier by implementing Registering property electronic service of process. Resolving insolvency Sri Lanka made property registra- Slovenia tion easier by implementing a single Sudan made resolving insolvency window to streamline the process easier by facilitating the continuation Starting a business of delivering several certificates and of the debtor’s business during insol- Slovenia made starting a business increased transparency by providing vency proceedings, providing for the more complicated by requiring online access to cadastral information. rejection of undervalued transactions companies to report their beneficial and overly burdensome contracts and ownership separately from business Paying taxes granting creditors greater participation incorporation. in the proceedings. Sri Lanka made paying taxes easier by Enforcing contracts introducing online systems for filing Taiwan, China corporate income tax, value added tax Slovenia made enforcing contracts and employee trust fund contributions. Dealing with construction permits easier by introducing a pre-trial confer- ence as part of the case management Enforcing contracts Taiwan, China, made dealing with con- techniques used in court. struction permits less time-consuming Sri Lanka made enforcing contracts by improving the efficiency of its single easier by introducing a pre-trial confer- window counter in the Taipei City ence as part of the case management Construction Management Office. techniques used in court. SUMMARIES OF DOING BUSINESS REFORMS IN 2017/18 149
Protecting minority investors Timor-Leste Paying taxes Taiwan, China, strengthened minority Togo made paying taxes easier by investor protections by enhancing own- Starting a business introducing an online platform for ership and control structures in listed filing corporate income tax and companies. Timor-Leste made starting a business value-added tax. Togo also made less costly by reducing the paid-in paying taxes less costly by lowering Tajikistan minimum capital requirement. the corporate income tax rate.
Trading across borders Togo Enforcing contracts Tajikistan made trading across bor- ders easier by streamlining customs Starting a business Togo made enforcing contracts easier clearance with Uzbekistan through by adopting a law that regulates all the Simplified Customs Corridor Togo made starting a business easier by aspects of mediation as an alternative agreement. reducing the minimum capital require- dispute resolution mechanism. ment, introducing an online platform for Tanzania company name search, reducing the reg- Trinidad and Tobago istration fees and allowing entrepreneurs Starting a business to pay the fees directly at the one-stop Paying taxes Tanzania made starting a business shop. Trinidad and Tobago made paying taxes easier by launching online company more costly by increasing the corporate registrations. Dealing with construction permits income tax rate.
Thailand Togo made dealing with construc- Tunisia tion permits safer by implementing Starting a business decennial liability and insurance and Starting a business Thailand made starting a business less strengthening quality control before Tunisia made starting a business easier costly by introducing fixed registration construction. Togo also reduced the by combining different registrations at fees. cost to obtain a building permit. the one-stop shop.
Getting electricity Getting electricity Registering property
Thailand made getting electricity Togo improved the monitoring and Tunisia made registering property easier by streamlining the number of regulation of power outages by begin- easier by increasing the transparency of procedures needed to obtain a new ning to record data for the annual the cadaster. connection. Thailand also increased system average interruption duration the transparency of electricity tariff index (SAIDI) and system average Protecting minority investors changes. interruption frequency index (SAIFI). Togo also made getting electricity less Tunisia strengthened minority investor Paying taxes costly by reducing the amount billed protections by improving disclosure by the utility for the external works as requirements of related-party transac- Thailand made paying taxes easier by well as the security deposit for a new tions to the public and by requiring enhancing its online platform for calcu- connection. disclosure of directorships and primary lating and filing corporate income tax. employment. Trading across borders Paying taxes Togo reduced the time needed to Thailand made trading across borders transfer property by scanning the Tunisia made paying taxes easier by not faster by introducing the E-Matching majority of land titles in Lomé and by extending the exceptional corporate system for electronic cargo control, creating an office exclusively dedi- income tax contribution introduced in thereby reducing the time for border cated to property transfers. Togo also 2016. compliance. reduced the property transfer tax and increased transparency by making information on cadastral plans and land title ownership freely accessible to all citizens. 150 DOING BUSINESS 2019
Turkey Enforcing contracts Enforcing contracts Turkey made enforcing contracts Ukraine made enforcing contracts Starting a business easier by publishing judgments ren- easier by introducing a simplified dered at all levels in commercial cases procedure for small claims and pre- Turkey made starting a business easier and by introducing financial incentives trial conferences as part of the case by removing the paid-in minimum cap- for mediation. management techniques used in all ital requirement and by eliminating the commercial courts. notarization of company documents Resolving insolvency and legal books. United Arab Emirates Turkey made resolving insolvency Dealing with construction permits easier by introducing the possibil- Starting a business ity to obtain post-commencement Turkey increased the transparency of credit, improving voting arrange- The United Arab Emirates made start- its building regulations by publishing ments in reorganization and granting ing a business easier by improving online all pre-application require- creditors greater participation in the online registration. ments needed to obtain a construction proceedings. permit. Turkey also strengthened con- Getting electricity struction quality control by imposing Uganda stricter qualification requirements for The United Arab Emirates made getting professionals in charge of approving Trading across borders electricity easier by eliminating all costs architectural plans. for commercial and industrial connec- Uganda reduced the time needed to tions of up to 150 kilo-Volt-Amperes Registering property export and import by further imple- (kVA). menting the Single Customs Territory, Turkey made registering property more as well as by developing the Uganda Registering property expensive by increasing the costs of Electronic Single Window and the transferring property. Centralized Document Processing The United Arab Emirates made regis- Centre. tering property easier by increasing the Getting credit transparency of the land administra- Ukraine tion system. Turkey strengthened access to credit by extending the security interest to Dealing with construction permits Getting credit products, proceeds and replacements of the original collateral; secured Ukraine made construction permit- The United Arab Emirates strength- creditors are now given absolute ting more costly by increasing the ened access to credit by introducing priority over other claims, such as contribution fee to the city social and the possibility of granting a nonposses- labor and tax, both outside and within engineering-transport infrastructure. sory security right in a single category bankruptcy proceedings. Turkey also On the other hand, Ukraine made deal- of movable assets without requiring a improved access to credit information ing with construction permits easier by specific description of the collateral, by by reporting data on arrears from tele- eliminating a requirement that inves- allowing out-of-court enforcement of communications companies. tors obtain clearance from the State the security interest and by establish- Service of Ukraine for Emergency ing a unified and modern collateral Paying taxes Situations. registry.
Turkey made paying taxes easier by Protecting minority investors United Kingdom improving the online portal for filing and payment of taxes. Ukraine strengthened minority investor Getting electricity protections by increasing the require- Trading across borders ments for the disclosure in annual The United Kingdom made getting reports of related-party transactions. electricity faster by implementing Turkey reduced the time and cost to several initiatives to expedite the export and import through various Trading across borders external connection works performed initiatives, including expanding the by sub-contractors. functionalities of the national trade Ukraine made trading across borders single window, enhancing the risk easier by eliminating the verification management system and lowering requirement on auto parts from the customs brokers’ fees. State Service of Export Control. SUMMARIES OF DOING BUSINESS REFORMS IN 2017/18 151
United States and allowing joint payment of the Enforcing contracts Labor market regulation business license tax and value added tax. Vietnam also made paying taxes Zimbabwe made enforcing contracts The United States (New York City) less costly by reducing the employer’s easier by making judgments rendered changed regulations pertaining to contribution to the labor fund. at the appellate and supreme court parental leave. level in commercial cases available Enforcing contracts to the general public online. Vietnam made enforcing contracts Dealing with construction permits easier by making judgments rendered Uruguay improved the quality of its at all levels in commercial cases avail- building regulations by creating an able to the public online. online portal providing information on the requirements and fees to obtain a West Bank and Gaza building permit. Uzbekistan West Bank and Gaza made property Protecting minority investors registration easier by removing the man- Uzbekistan strengthened minority datory requirement to obtain a security investor protections by clarifying the check when issuing a purchase permit ownership and control structures of and publishing official statistics on prop- listed companies. erty transactions at the land registry.
Paying taxes Zambia
Uzbekistan made paying taxes less Enforcing contracts costly by introducing new classifica- tion criteria for enterprises. The new Zambia made enforcing contracts classification allows small enterprises easier by making judgments rendered to pay a single social contribution at a in commercial matters at the appellate fixed rate, but not less than 65% of the and supreme court levels available to minimum wage for each employee. the general public online.
Trading across borders Zimbabwe
Uzbekistan made trading across bor- Starting a business ders faster by introducing an electronic application and payment system for Zimbabwe made starting a business several export certificates, reducing easier by reducing the time needed to the time for export documentary obtain a business license. compliance. Zimbabwe made dealing with con- Starting a business struction permits faster by issuing Vietnam made starting a business building permits through a one-stop easier by publishing the notice of shop. incorporation online and by reducing the cost of business registration. Getting credit
Paying taxes Zimbabwe improved access to credit information by increasing the Vietnam made paying taxes easier by coverage of the credit registry and no longer requiring hard copy submis- providing consumer and commercial sion of the value added tax return credit scores to banks and financial institutions.
Country Tables
Reform making it easier to do business Change making it more difficult to do business
AFGHANISTAN South Asia 47.77 GNI per capita (US$) 570 Ease of doing business rank (1190) 167 Ease of doing business score (0100) Population 35,530,081
Starting a business (rank) 49 Getting credit (rank) 99 Trading across borders (rank) 177 Score for starting a business (0100) 92.04 Score for getting credit (0100) 50.00 Score for trading across borders (0100) 30.63 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 4.5 Depth of credit information index (08) 10 Documentary compliance (hours) 228 Cost (% of income per capita) 8.5 Credit bureau coverage (% of adults) 0 Border compliance (hours) 48 Minimum capital (% of income per capita) 6.4 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 1.3 Documentary compliance (US$) 344 Border compliance (US$) 453 Dealing with construction permits (rank) 184 Protecting minority investors (rank) 26 Time to import Score for dealing with construction permits (0100) 34.54 Score for protecting minority investors (0100) 71.67 Documentary compliance (hours) 324 Procedures (number) Extent of disclosure index (010) Border compliance (hours) 96 Time (days) 13 Extent of director liability index (010) 8 Cost to import Cost (% of warehouse value) 199 Ease of shareholder suits index (010) 1 Documentary compliance (US$) 900 Building quality control index (015) 73.0 Extent of shareholder rights index (010) 9 Border compliance (US$) 750 3.0 Extent of ownership and control index (010) 9 Getting electricity (rank) Extent of corporate transparency index (010) 9 Enforcing contracts (rank) 181 Score for getting electricity (0100) 168 7 Score for enforcing contracts (0100) 31.76 Procedures (number) 44.51 Paying taxes (rank) Time (days) 1,642 Time (days) Score for paying taxes (0100) 177 Cost (% of claim value) 29.0 Cost (% of income per capita) 6 Payments (number per year) 43.27 Quality of judicial processes index (018) Reliability of supply and transparency of tariffs index (08) 114 Time (hours per year) 5.0 2,448.3 Total tax and contribution rate (% of profit) 19 Resolving insolvency (rank) Registering property (rank) Postfiling index (0100) 270 Score for resolving insolvency (0100) 74 Score for registering property (0100) 0 71.4 Time (years) 51.78 Procedures (number) 4.46 Cost (% of estate) Time (days) 186 Recovery rate (cents on the dollar) 2.0 Cost (% of property value) 27.50 Strength of insolvency framework index (016) 25.0 Quality of land administration index (030) 26.5 9 12.0 ALBANIA 250 Ease of doing business rank (1190) 5.0 4,320 3.0 2,873,457
Europe & Central Asia 69.51 GNI per capita (US$) 63 Ease of doing business score (0100) Population
Starting a business (rank) 50 Getting credit (rank) 44 Trading across borders (rank) 24 Score for starting a business (0100) 91.58 Score for getting credit (0100) 70.00 Score for trading across borders (0100) 96.29 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 5 Depth of credit information index (08) 8 Documentary compliance (hours) 6 Cost (% of income per capita) 5 Credit bureau coverage (% of adults) 6 Border compliance (hours) 9 Minimum capital (% of income per capita) 11.3 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 57.4 Documentary compliance (US$) 10 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 55 Score for dealing with construction permits (0100) 151 Score for protecting minority investors (0100) 26 Time to import Procedures (number) 57.01 Extent of disclosure index (010) 71.67 Documentary compliance (hours) 8 Time (days) Extent of director liability index (010) Border compliance (hours) 10 Cost (% of warehouse value) 18 Ease of shareholder suits index (010) 9 Cost to import Building quality control index (015) 299 Extent of shareholder rights index (010) 7 Documentary compliance (US$) 10 5.6 Extent of ownership and control index (010) 7 Border compliance (US$) 77 Getting electricity (rank) 13.0 Extent of corporate transparency index (010) 6 Score for getting electricity (0100) 6 Enforcing contracts (rank) 98 Procedures (number) 140 Paying taxes (rank) 8 Score for enforcing contracts (0100) 56.44 Time (days) 57.71 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 122 Cost (% of claim value) 525 Reliability of supply and transparency of tariffs index (08) 6 Time (hours per year) 64.91 Quality of judicial processes index (018) 34.9 134 Total tax and contribution rate (% of profit) 7.5 Registering property (rank) 504.7 Postfiling index (0100) 35 Resolving insolvency (rank) Score for registering property (0100) 252 Score for resolving insolvency (0100) 39 Procedures (number) 3 37.3 Time (years) 67.42 Time (days) 60.11 Cost (% of estate) Cost (% of property value) 98 Recovery rate (cents on the dollar) 2.0 Quality of land administration index (030) 62.08 Strength of insolvency framework index (016) 10.0 44.0 5 14.0 9.2 15.5
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 153
Reform making it easier to do business Change making it more difficult to do business
ALGERIA Middle East & North Africa 49.65 GNI per capita (US$) 3,960 Ease of doing business rank (1190) 157 Ease of doing business score (0100) Population 41,318,142
Starting a business (rank) 150 Getting credit (rank) 178 Trading across borders (rank) 173 Score for starting a business (0100) 78.07 Score for getting credit (0100) 10.00 Score for trading across borders (0100) 38.43 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 12 Depth of credit information index (08) 2 Documentary compliance (hours) 149 Cost (% of income per capita) 17.5 Credit bureau coverage (% of adults) 0 Border compliance (hours) 80 Minimum capital (% of income per capita) 11.8 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 3.2 Documentary compliance (US$) 374 Protecting minority investors (rank) Border compliance (US$) 593 Dealing with construction permits (rank) 129 Score for protecting minority investors (0100) 168 Time to import Score for dealing with construction permits (0100) 63.28 Extent of disclosure index (010) 35.00 Documentary compliance (hours) 96 Procedures (number) Extent of director liability index (010) Border compliance (hours) 210 Time (days) 19 Ease of shareholder suits index (010) 4 Cost to import Cost (% of warehouse value) 136 Extent of shareholder rights index (010) 1 Documentary compliance (US$) 400 Building quality control index (015) 7.8 Extent of ownership and control index (010) 5 Border compliance (US$) 409 12.0 Extent of corporate transparency index (010) 3 4 Enforcing contracts (rank) 112 Getting electricity (rank) 106 Paying taxes (rank) 4 Score for enforcing contracts (0100) 54.78 Score for getting electricity (0100) 69.58 Score for paying taxes (0100) Time (days) Procedures (number) Payments (number per year) 156 Cost (% of claim value) 630 Time (days) 5 Time (hours per year) 53.91 Quality of judicial processes index (018) 21.8 Cost (% of income per capita) 93 Total tax and contribution rate (% of profit) 5.5 Reliability of supply and transparency of tariffs index (08) 1,478.3 Postfiling index (0100) 27 Resolving insolvency (rank) 5 265 Score for resolving insolvency (0100) 76 Sub-Saharan Africa 66.0 Time (years) 49.24 Registering property (rank) 165 Ease of doing business score (0100) 49.77 Cost (% of estate) Score for registering property (0100) 44.26 Recovery rate (cents on the dollar) 1.3 Procedures (number) Strength of insolvency framework index (016) 7.0 Time (days) 10 50.8 Cost (% of property value) 55 43.86 GNI per capita (US$) 7.0 Quality of land administration index (030) 7.1 Population 7.5 3,330 ANGOLA 29,784,193 Ease of doing business rank (1190) 173
Starting a business (rank) 139 Getting credit (rank) 184 Trading across borders (rank) 174 Score for starting a business (0100) 80.52 Score for getting credit (0100) 5.00 Score for trading across borders (0100) 36.15 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 7 Depth of credit information index (08) 1 Documentary compliance (hours) 96 Cost (% of income per capita) 36 Credit bureau coverage (% of adults) 0 Border compliance (hours) 164 Minimum capital (% of income per capita) 13.9 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 1.6 Documentary compliance (US$) 240 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 825 Score for dealing with construction permits (0100) 87 Score for protecting minority investors (0100) 89 Time to import Procedures (number) 68.93 Extent of disclosure index (010) 55.00 Documentary compliance (hours) 96 Time (days) Extent of director liability index (010) Border compliance (hours) 72 Cost (% of warehouse value) 10 Ease of shareholder suits index (010) 4 Cost to import Building quality control index (015) 173 Extent of shareholder rights index (010) 6 Documentary compliance (US$) 460 0.4 Extent of ownership and control index (010) 6 Border compliance (US$) 1,030 Getting electricity (rank) 6.0 Extent of corporate transparency index (010) 7 Score for getting electricity (0100) 6 Enforcing contracts (rank) 186 Procedures (number) 152 Paying taxes (rank) 4 Score for enforcing contracts (0100) 26.26 Time (days) 54.08 Score for paying taxes (0100) Time (days) 1,296 Cost (% of income per capita) Payments (number per year) 104 Cost (% of claim value) 44.4 Reliability of supply and transparency of tariffs index (08) 7 Time (hours per year) 69.54 Quality of judicial processes index (018) 121 Total tax and contribution rate (% of profit) 4.5 Registering property (rank) 786.7 Postfiling index (0100) 31 Resolving insolvency (rank) Score for registering property (0100) 287 Score for resolving insolvency (0100) 168 Procedures (number) 3 Latin America & Caribbean 49.1 Time (years) 0.00 Time (days) Ease of doing business score (0100) 94.95 Cost (% of estate) no practice Cost (% of property value) 170 Recovery rate (cents on the dollar) no practice Quality of land administration index (030) 43.16 Strength of insolvency framework index (016) 0.0 ANTIGUA AND BARBUDA 6 59.48 GNI per capita (US$) Ease of doing business rank (1190) 190 Population 14,170 2.8 102,012
112
Starting a business (rank) 131 Getting credit (rank) 161 Trading across borders (rank) 108 Score for starting a business (0100) 81.74 Score for getting credit (0100) 25.00 Score for trading across borders (0100) 68.73 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 9 Depth of credit information index (08) 5 Documentary compliance (hours) 51 Cost (% of income per capita) 22 Credit bureau coverage (% of adults) 0 Border compliance (hours) 61 Minimum capital (% of income per capita) 8.7 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 0.0 Documentary compliance (US$) 121 Dealing with construction permits (rank) Border compliance (US$) 546 Score for dealing with construction permits (0100) 97 Protecting minority investors (rank) 99 Time to import Procedures (number) 68.14 Score for protecting minority investors (0100) 51.67 Documentary compliance (hours) 48 Time (days) Extent of disclosure index (010) Border compliance (hours) 61 Cost (% of warehouse value) 18 Extent of director liability index (010) 4 Cost to import Building quality control index (015) 135 Ease of shareholder suits index (010) 8 Documentary compliance (US$) 100 0.8 Extent of shareholder rights index (010) 8 Border compliance (US$) 546 Getting electricity (rank) 9.0 Extent of ownership and control index (010) 4 Score for getting electricity (0100) Extent of corporate transparency index (010) 4 Enforcing contracts (rank) 34 Procedures (number) 63 3 Score for enforcing contracts (0100) 68.11 Time (days) 80.39 Paying taxes (rank) Time (days) Cost (% of income per capita) Score for paying taxes (0100) 144 Cost (% of claim value) 476 Reliability of supply and transparency of tariffs index (08) 4 Payments (number per year) 58.96 Quality of judicial processes index (018) 27.1 42 Time (hours per year) 11.5 Registering property (rank) 109.9 Total tax and contribution rate (% of profit) 57 Resolving insolvency (rank) Score for registering property (0100) 4 Postfiling index (0100) 177 Score for resolving insolvency (0100) 132 Procedures (number) 42.8 Time (years) 35.40 Time (days) 120 69.40 Cost (% of estate) Cost (% of property value) 56.63 Recovery rate (cents on the dollar) 3.0 Quality of land administration index (030) Strength of insolvency framework index (016) 7.0 7 36.8 32 5.0 10.8
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 154 DOING BUSINESS 2019
Reform making it easier to do business Change making it more difficult to do business
ARGENTINA Latin America & Caribbean 58.80 GNI per capita (US$) 13,040 Ease of doing business rank (1190) 119 Ease of doing business score (0100) Population 44,271,041
Starting a business (rank) 128 Getting credit (rank) 85 Trading across borders (rank) 125 Score for starting a business (0100) 81.99 Score for getting credit (0100) 55.00 Score for trading across borders (0100) 65.36 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 11 Depth of credit information index (08) 3 Documentary compliance (hours) 30 Cost (% of income per capita) 11 Credit bureau coverage (% of adults) 8 Border compliance (hours) 21 Minimum capital (% of income per capita) 5.3 Credit registry coverage (% of adults) 100.0 Cost to export 0.0 45.7 Documentary compliance (US$) 60 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 150 Score for dealing with construction permits (0100) 174 Score for protecting minority investors (0100) 57 Time to import Procedures (number) 51.01 Extent of disclosure index (010) 61.67 Documentary compliance (hours) 192 Time (days) Extent of director liability index (010) Border compliance (hours) 60 Cost (% of warehouse value) 21 Ease of shareholder suits index (010) 7 Cost to import Building quality control index (015) 341 Extent of shareholder rights index (010) 2 Documentary compliance (US$) 120 2.9 Extent of ownership and control index (010) 6 Border compliance (US$) 1,200 Getting electricity (rank) 11.0 Extent of corporate transparency index (010) 8 Score for getting electricity (0100) 7 Enforcing contracts (rank) 107 Procedures (number) 103 Paying taxes (rank) 7 Score for enforcing contracts (0100) 55.66 Time (days) 70.02 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 169 Cost (% of claim value) 995 Reliability of supply and transparency of tariffs index (08) 6 Time (hours per year) 49.34 Quality of judicial processes index (018) 22.5 92 Total tax and contribution rate (% of profit) 11.5 Registering property (rank) 21.0 Postfiling index (0100) 9 Resolving insolvency (rank) Score for registering property (0100) 5 311.5 Score for resolving insolvency (0100) 104 Procedures (number) Europe & Central Asia 106.0 Time (years) 41.24 Time (days) 119 Ease of doing business score (0100) 47.94 Cost (% of estate) Cost (% of property value) 56.73 Recovery rate (cents on the dollar) 2.4 Quality of land administration index (030) 75.37 Strength of insolvency framework index (016) 16.5 7 21.5 ARMENIA 51.5 GNI per capita (US$) 9.5 Ease of doing business rank (1190) 6.6 Population 13.5 4,000 2,930,450 41
Starting a business (rank) 8 Getting credit (rank) 44 Trading across borders (rank) 46 Score for starting a business (0100) 96.21 Score for getting credit (0100) 70.00 Score for trading across borders (0100) 89.22 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 3 Depth of credit information index (08) 6 Documentary compliance (hours) 2 Cost (% of income per capita) 3.5 Credit bureau coverage (% of adults) 8 Border compliance (hours) 39 Minimum capital (% of income per capita) 0.8 Credit registry coverage (% of adults) 80.0 Cost to export 0.0 0.0 Documentary compliance (US$) 150 Dealing with construction permits (rank) Border compliance (US$) 100 Score for dealing with construction permits (0100) 98 Protecting minority investors (rank) 51 Time to import Procedures (number) 68.06 Score for protecting minority investors (0100) 63.33 Documentary compliance (hours) 2 Time (days) Extent of disclosure index (010) Border compliance (hours) 3 Cost (% of warehouse value) 20 Extent of director liability index (010) 6 Cost to import Building quality control index (015) 98 Ease of shareholder suits index (010) 6 Documentary compliance (US$) 100 1.4 Extent of shareholder rights index (010) 8 Border compliance (US$) 0 Getting electricity (rank) 9.0 Extent of ownership and control index (010) 7 Score for getting electricity (0100) Extent of corporate transparency index (010) 3 Enforcing contracts (rank) 24 Procedures (number) 17 8 Score for enforcing contracts (0100) 70.63 Time (days) 90.79 Paying taxes (rank) Time (days) Cost (% of income per capita) Score for paying taxes (0100) 82 Cost (% of claim value) 570 Reliability of supply and transparency of tariffs index (08) 3 Payments (number per year) 74.46 Quality of judicial processes index (018) 16.0 72 Time (hours per year) 12.0 Registering property (rank) 70.3 Total tax and contribution rate (% of profit) 14 Resolving insolvency (rank) Score for registering property (0100) 7 Postfiling index (0100) 262 Score for resolving insolvency (0100) 95 Procedures (number) 18.5 Time (years) 43.99 Time (days) 14 49.08 Cost (% of estate) Cost (% of property value) 86.97 Recovery rate (cents on the dollar) 1.9 Quality of land administration index (030) Strength of insolvency framework index (016) 11.0 3 38.2 AUSTRALIA 7 7.5 Ease of doing business rank (1190) 0.1 20.5 51,360 24,598,933 OECD high income 80.13 GNI per capita (US$) 18 Ease of doing business score (0100) Population
Starting a business (rank) 7 Getting credit (rank) 8 Trading across borders (rank) 103 Score for starting a business (0100) 96.47 Score for getting credit (0100) 90.00 Score for trading across borders (0100) 70.30 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 3 Depth of credit information index (08) 11 Documentary compliance (hours) 7 Cost (% of income per capita) 2.5 Credit bureau coverage (% of adults) 7 Border compliance (hours) 36 Minimum capital (% of income per capita) 0.7 Credit registry coverage (% of adults) 100.0 Cost to export 0.0 0.0 Documentary compliance (US$) 264 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 766 Score for dealing with construction permits (0100) 9 Score for protecting minority investors (0100) 64 Time to import Procedures (number) 84.59 Extent of disclosure index (010) 60.00 Documentary compliance (hours) 4 Time (days) Extent of director liability index (010) Border compliance (hours) 39 Cost (% of warehouse value) 11 Ease of shareholder suits index (010) 8 Cost to import Building quality control index (015) 121 Extent of shareholder rights index (010) 2 Documentary compliance (US$) 100 0.7 Extent of ownership and control index (010) 8 Border compliance (US$) 539 Getting electricity (rank) 14.0 Extent of corporate transparency index (010) 5 Score for getting electricity (0100) 4 Enforcing contracts (rank) 5 Procedures (number) 52 Paying taxes (rank) 9 Score for enforcing contracts (0100) 79.00 Time (days) 82.31 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 26 Cost (% of claim value) 402 Reliability of supply and transparency of tariffs index (08) 5 Time (hours per year) 85.64 Quality of judicial processes index (018) 23.2 75 Total tax and contribution rate (% of profit) 15.5 Registering property (rank) 12.5 Postfiling index (0100) 11 Resolving insolvency (rank) Score for registering property (0100) 7 105 Score for resolving insolvency (0100) 20 Procedures (number) 47.4 Time (years) 78.87 Time (days) 50 95.34 Cost (% of estate) Cost (% of property value) 74.09 Recovery rate (cents on the dollar) 1.0 Quality of land administration index (030) Strength of insolvency framework index (016) 8.0 5 82.7 4.5 11.0 5.3 20.0
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 155
Reform making it easier to do business Change making it more difficult to do business
AUSTRIA OECD high income 78.57 GNI per capita (US$) 45,440 Ease of doing business rank (1190) 26 Ease of doing business score (0100) Population 8,809,212
Starting a business (rank) 118 Getting credit (rank) 85 Trading across borders (rank) 1 Score for starting a business (0100) 83.21 Score for getting credit (0100) 55.00 Score for trading across borders (0100) 100.00 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 8 Depth of credit information index (08) 4 Documentary compliance (hours) 1 Cost (% of income per capita) 21 Credit bureau coverage (% of adults) 7 Border compliance (hours) 0 Minimum capital (% of income per capita) 4.8 Credit registry coverage (% of adults) 52.2 Cost to export 11.9 2.2 Documentary compliance (US$) 0 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 0 Score for dealing with construction permits (0100) 42 Score for protecting minority investors (0100) 33 Time to import Procedures (number) 75.08 Extent of disclosure index (010) 68.33 Documentary compliance (hours) 1 Time (days) Extent of director liability index (010) Border compliance (hours) 0 Cost (% of warehouse value) 11 Ease of shareholder suits index (010) 5 Cost to import Building quality control index (015) 222 Extent of shareholder rights index (010) 5 Documentary compliance (US$) 0 1.2 Extent of ownership and control index (010) 7 Border compliance (US$) 0 Getting electricity (rank) 13.0 Extent of corporate transparency index (010) 7 Score for getting electricity (0100) 9 Enforcing contracts (rank) 10 Procedures (number) 28 Paying taxes (rank) 8 Score for enforcing contracts (0100) 75.49 Time (days) 87.72 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 40 Cost (% of claim value) 397 Reliability of supply and transparency of tariffs index (08) 5 Time (hours per year) 83.45 Quality of judicial processes index (018) 20.6 23 Total tax and contribution rate (% of profit) 13.0 Registering property (rank) 88.6 Postfiling index (0100) 12 Resolving insolvency (rank) Score for registering property (0100) 7 131 Score for resolving insolvency (0100) 21 Procedures (number) Europe & Central Asia 51.5 Time (years) 77.47 Time (days) 32 Ease of doing business score (0100) 98.54 Cost (% of estate) Cost (% of property value) 79.97 Recovery rate (cents on the dollar) 1.1 Quality of land administration index (030) 78.64 Strength of insolvency framework index (016) 10.0 3 80.1 AZERBAIJAN 20.5 GNI per capita (US$) 11.0 Ease of doing business rank (1190) 4.6 Population 23.0 4,080 9,862,429
Starting a business (rank) 9 Getting credit (rank) 22 Trading across borders (rank) 84 Score for starting a business (0100) 96.14 Score for getting credit (0100) 80.00 Score for trading across borders (0100) 77.04 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 3 Depth of credit information index (08) 8 Documentary compliance (hours) 33 Cost (% of income per capita) 3.5 Credit bureau coverage (% of adults) 8 Border compliance (hours) 17 Minimum capital (% of income per capita) 1.3 Credit registry coverage (% of adults) 41.5 Cost to export 0.0 41.5 Documentary compliance (US$) 250 Dealing with construction permits (rank) Border compliance (US$) 214 Score for dealing with construction permits (0100) 61 Protecting minority investors (rank) 2 Time to import Procedures (number) 73.11 Score for protecting minority investors (0100) 81.67 Documentary compliance (hours) 33 Time (days) Extent of disclosure index (010) Border compliance (hours) 14 Cost (% of warehouse value) 18 Extent of director liability index (010) 10 Cost to import Building quality control index (015) 116 Ease of shareholder suits index (010) 5 Documentary compliance (US$) 200 1.9 Extent of shareholder rights index (010) 8 Border compliance (US$) 300 Getting electricity (rank) 12.0 Extent of ownership and control index (010) 9 Score for getting electricity (0100) Extent of corporate transparency index (010) 7 Enforcing contracts (rank) 40 Procedures (number) 74 10 Score for enforcing contracts (0100) 67.51 Time (days) 77.27 Paying taxes (rank) Time (days) Cost (% of income per capita) Score for paying taxes (0100) 28 Cost (% of claim value) 277 Reliability of supply and transparency of tariffs index (08) 7 Payments (number per year) 85.23 Quality of judicial processes index (018) 18.5 41 Time (hours per year) 6.5 Registering property (rank) 140.4 Total tax and contribution rate (% of profit) 6 Resolving insolvency (rank) Score for registering property (0100) 7 Postfiling index (0100) 159 Score for resolving insolvency (0100) 45 Procedures (number) 40.8 Time (years) 63.79 Time (days) 17 83.79 Cost (% of estate) Cost (% of property value) 84.63 Recovery rate (cents on the dollar) 1.5 Quality of land administration index (030) Strength of insolvency framework index (016) 12.0 3 40.1 BAHAMAS, THE 5.5 13.5 Ease of doing business rank (1190) 0.1 17.5 29,170 395,361 Latin America & Caribbean 58.90 GNI per capita (US$) 118 Ease of doing business score (0100) Population
Starting a business (rank) 105 Getting credit (rank) 144 Trading across borders (rank) 161 Score for starting a business (0100) 84.47 Score for getting credit (0100) 30.00 Score for trading across borders (0100) 53.07 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 7 Depth of credit information index (08) 6 Documentary compliance (hours) 12 Cost (% of income per capita) 21.5 Credit bureau coverage (% of adults) 0 Border compliance (hours) 36 Minimum capital (% of income per capita) 11.4 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 0.0 Documentary compliance (US$) 550 Dealing with construction permits (rank) Border compliance (US$) 512 Score for dealing with construction permits (0100) 91 Protecting minority investors (rank) 132 Time to import Procedures (number) 68.64 Score for protecting minority investors (0100) 43.33 Documentary compliance (hours) 6 Time (days) Extent of disclosure index (010) Border compliance (hours) 51 Cost (% of warehouse value) 16 Extent of director liability index (010) 2 Cost to import Building quality control index (015) 180 Ease of shareholder suits index (010) 5 Documentary compliance (US$) 550 0.7 Extent of shareholder rights index (010) 8 Border compliance (US$) 1,385 Getting electricity (rank) 10.0 Extent of ownership and control index (010) 7 Score for getting electricity (0100) Extent of corporate transparency index (010) 1 Enforcing contracts (rank) 84 Procedures (number) 87 3 Score for enforcing contracts (0100) 59.07 Time (days) 73.56 Paying taxes (rank) Time (days) Cost (% of income per capita) Score for paying taxes (0100) 50 Cost (% of claim value) 545 Reliability of supply and transparency of tariffs index (08) 5 Payments (number per year) 80.13 Quality of judicial processes index (018) 28.9 67 Time (hours per year) 8.0 Registering property (rank) 90.4 Total tax and contribution rate (% of profit) 20 Resolving insolvency (rank) Score for registering property (0100) 4 Postfiling index (0100) 197 Score for resolving insolvency (0100) 69 Procedures (number) 31.5 Time (years) 53.38 Time (days) 169 79.27 Cost (% of estate) Cost (% of property value) 43.31 Recovery rate (cents on the dollar) 3.0 Quality of land administration index (030) Strength of insolvency framework index (016) 12.0 7 64.3 122 6.0
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 156 DOING BUSINESS 2019
Reform making it easier to do business Change making it more difficult to do business
BAHRAIN Middle East & North Africa 69.85 GNI per capita (US$) 20,240 Ease of doing business rank (1190) 62 Ease of doing business score (0100) Population 1,492,584
Starting a business (rank) 66 Getting credit (rank) 112 Trading across borders (rank) 77 Score for starting a business (0100) 89.57 Score for getting credit (0100) 45.00 Score for trading across borders (0100) 77.77 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 6.5 Depth of credit information index (08) 1 Documentary compliance (hours) 24 Cost (% of income per capita) 8.5 Credit bureau coverage (% of adults) 8 Border compliance (hours) 71 Minimum capital (% of income per capita) 1.1 Credit registry coverage (% of adults) 28.0 Cost to export 3.1 0.0 Documentary compliance (US$) 100 Dealing with construction permits (rank) Border compliance (US$) 47 Score for dealing with construction permits (0100) 57 Protecting minority investors (rank) 38 Time to import Procedures (number) 73.40 Score for protecting minority investors (0100) 66.67 Documentary compliance (hours) 60 Time (days) Extent of disclosure index (010) Border compliance (hours) 42 Cost (% of warehouse value) 11 Extent of director liability index (010) 8 Cost to import Building quality control index (015) 174 Ease of shareholder suits index (010) 4 Documentary compliance (US$) 130 3.9 Extent of shareholder rights index (010) 5 Border compliance (US$) 397 Getting electricity (rank) 12.0 Extent of ownership and control index (010) 9 Score for getting electricity (0100) Extent of corporate transparency index (010) 7 Enforcing contracts (rank) 128 Procedures (number) 82 7 Score for enforcing contracts (0100) 51.75 Time (days) 74.82 Paying taxes (rank) Time (days) Cost (% of income per capita) Score for paying taxes (0100) 5 Cost (% of claim value) 635 Reliability of supply and transparency of tariffs index (08) 5 Payments (number per year) 93.89 Quality of judicial processes index (018) 14.7 85 Time (hours per year) 2.5 Registering property (rank) 61.0 Total tax and contribution rate (% of profit) 14 Resolving insolvency (rank) Score for registering property (0100) 5 Postfiling index (0100) 28.5 Score for resolving insolvency (0100) 93 Procedures (number) 13.8 Time (years) 44.57 Time (days) 26 not applicable Cost (% of estate) Cost (% of property value) 81.07 Recovery rate (cents on the dollar) 2.5 Quality of land administration index (030) Strength of insolvency framework index (016) 9.5 2 42.2 BANGLADESH 31 7.0 Ease of doing business rank (1190) 1.7 17.5 1,470 164,669,751 South Asia 41.97 GNI per capita (US$) 176 Ease of doing business score (0100) Population
Starting a business (rank) 138 Getting credit (rank) 161 Trading across borders (rank) 176 Score for starting a business (0100) 80.82 Score for getting credit (0100) 25.00 Score for trading across borders (0100) 31.76 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 9 Depth of credit information index (08) 5 Documentary compliance (hours) 147 Cost (% of income per capita) 19.5 Credit bureau coverage (% of adults) 0 Border compliance (hours) 168 Minimum capital (% of income per capita) 21.2 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 3.2 Documentary compliance (US$) 225 Protecting minority investors (rank) Border compliance (US$) 408.2 Dealing with construction permits (rank) 138 Score for protecting minority investors (0100) 89 Time to import Score for dealing with construction permits (0100) 60.82 Extent of disclosure index (010) 55.00 Documentary compliance (hours) 144 Procedures (number) 15.8 Extent of director liability index (010) Border compliance (hours) 216 Time (days) 273.5 Ease of shareholder suits index (010) 6 Cost to import Cost (% of warehouse value) Extent of shareholder rights index (010) 7 Documentary compliance (US$) 370 Building quality control index (015) 1.8 Extent of ownership and control index (010) 7 Border compliance (US$) 900 10.0 Extent of corporate transparency index (010) 5 3 Enforcing contracts (rank) 189 Getting electricity (rank) 179 Paying taxes (rank) 5 Score for enforcing contracts (0100) 22.21 Score for getting electricity (0100) 30.81 Score for paying taxes (0100) Time (days) 1,442 Procedures (number) Payments (number per year) 151 Cost (% of claim value) 66.8 Time (days) 8.6 Time (hours per year) 56.13 Quality of judicial processes index (018) Cost (% of income per capita) 150.2 Total tax and contribution rate (% of profit) 7.5 Reliability of supply and transparency of tariffs index (08) 2,155.9 Postfiling index (0100) 33 Resolving insolvency (rank) 435 Score for resolving insolvency (0100) 153 0 Latin America & Caribbean 33.4 Time (years) 28.20 Ease of doing business score (0100) 44.36 Cost (% of estate) Registering property (rank) 183 Recovery rate (cents on the dollar) 4.0 Score for registering property (0100) 28.91 56.78 Strength of insolvency framework index (016) 8.0 Procedures (number) 29.2 Time (days) 8 GNI per capita (US$) 4.0 Cost (% of property value) 270.8 Population Quality of land administration index (030) 15,540 7.2 285,719 BARBADOS 6.5 129
Starting a business (rank) 101 Getting credit (rank) 144 Trading across borders (rank) 132 Score for starting a business (0100) 85.15 Score for getting credit (0100) 30.00 Score for trading across borders (0100) 61.88 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 8 Depth of credit information index (08) 6 Documentary compliance (hours) 54 Cost (% of income per capita) 15 Credit bureau coverage (% of adults) 0 Border compliance (hours) 41 Minimum capital (% of income per capita) 7.3 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 0.0 Documentary compliance (US$) 109 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 350 Score for dealing with construction permits (0100) 154 Score for protecting minority investors (0100) 168 Time to import Procedures (number) 56.64 Extent of disclosure index (010) 35.00 Documentary compliance (hours) 74 Time (days) Extent of director liability index (010) Border compliance (hours) 104 Cost (% of warehouse value) 9 Ease of shareholder suits index (010) 2 Cost to import Building quality control index (015) 442 Extent of shareholder rights index (010) 2 Documentary compliance (US$) 146 0.2 Extent of ownership and control index (010) 7 Border compliance (US$) 1,585 Getting electricity (rank) 6.5 Extent of corporate transparency index (010) 4 Score for getting electricity (0100) 1 Enforcing contracts (rank) 170 Procedures (number) 114 Paying taxes (rank) 5 Score for enforcing contracts (0100) 38.02 Time (days) 65.12 Score for paying taxes (0100) Time (days) 1,340 Cost (% of income per capita) Payments (number per year) 93 Cost (% of claim value) 19.7 Reliability of supply and transparency of tariffs index (08) 8 Time (hours per year) 71.88 Quality of judicial processes index (018) 88 Total tax and contribution rate (% of profit) 6.5 Registering property (rank) 61.3 Postfiling index (0100) 29 Resolving insolvency (rank) Score for registering property (0100) 6 245 Score for resolving insolvency (0100) 34 Procedures (number) 35.3 Time (years) 69.79 Time (days) 129 74.08 Cost (% of estate) Cost (% of property value) 54.33 Recovery rate (cents on the dollar) 1.8 Quality of land administration index (030) Strength of insolvency framework index (016) 15.0 6 65.8 105 11.0 4.4
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 157
Reform making it easier to do business Change making it more difficult to do business
BELARUS Europe & Central Asia 75.77 GNI per capita (US$) 5,280 Ease of doing business rank (1190) 37 Ease of doing business score (0100) Population 9,507,875
Starting a business (rank) 29 Getting credit (rank) 85 Trading across borders (rank) 25 Score for starting a business (0100) 93.39 Score for getting credit (0100) 55.00 Score for trading across borders (0100) 96.21 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 4 Depth of credit information index (08) 4 Documentary compliance (hours) 4 Cost (% of income per capita) 9 Credit bureau coverage (% of adults) 7 Border compliance (hours) 5 Minimum capital (% of income per capita) 0.5 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 48.8 Documentary compliance (US$) 60 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 108 Score for dealing with construction permits (0100) 46 Score for protecting minority investors (0100) 51 Time to import Procedures (number) 74.69 Extent of disclosure index (010) 63.33 Documentary compliance (hours) 4 Time (days) Extent of director liability index (010) Border compliance (hours) 0 Cost (% of warehouse value) 15 Ease of shareholder suits index (010) 7 Cost to import Building quality control index (015) 160 Extent of shareholder rights index (010) 2 Documentary compliance (US$) 0 1.9 Extent of ownership and control index (010) 8 Border compliance (US$) 0 Getting electricity (rank) 13.0 Extent of corporate transparency index (010) 6 Score for getting electricity (0100) 7 Enforcing contracts (rank) 29 Procedures (number) 20 Paying taxes (rank) 8 Score for enforcing contracts (0100) 69.44 Time (days) 90.24 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 99 Cost (% of claim value) 275 Reliability of supply and transparency of tariffs index (08) 3 Time (hours per year) 70.68 Quality of judicial processes index (018) 23.4 105 Total tax and contribution rate (% of profit) 8.5 Registering property (rank) 97.8 Postfiling index (0100) 7 Resolving insolvency (rank) Score for registering property (0100) 184 Score for resolving insolvency (0100) 72 Procedures (number) 8 OECD high income 53.3 Time (years) 52.58 Time (days) Ease of doing business score (0100) 50.00 Cost (% of estate) Cost (% of property value) 5 Recovery rate (cents on the dollar) 1.5 Quality of land administration index (030) 92.19 73.95 Strength of insolvency framework index (016) 17.0 39.6 BELGIUM 2 GNI per capita (US$) 10.0 Ease of doing business rank (1190) 3 Population 0.0 41,790 23.5 11,372,068
Starting a business (rank) 33 Getting credit (rank) 60 Trading across borders (rank) 1 Score for starting a business (0100) 93.03 Score for getting credit (0100) 65.00 Score for trading across borders (0100) 100.00 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 4 Depth of credit information index (08) 8 Documentary compliance (hours) 1 Cost (% of income per capita) 4 Credit bureau coverage (% of adults) 5 Border compliance (hours) 0 Minimum capital (% of income per capita) 5.4 Credit registry coverage (% of adults) 0.0 Cost to export 16.0 95.7 Documentary compliance (US$) 0 Dealing with construction permits (rank) Border compliance (US$) 0 Score for dealing with construction permits (0100) 38 Protecting minority investors (rank) 57 Time to import Procedures (number) 75.42 Score for protecting minority investors (0100) 61.67 Documentary compliance (hours) 1 Time (days) Extent of disclosure index (010) Border compliance (hours) 0 Cost (% of warehouse value) 10 Extent of director liability index (010) 8 Cost to import Building quality control index (015) 212 Ease of shareholder suits index (010) 6 Documentary compliance (US$) 0 0.9 Extent of shareholder rights index (010) 7 Border compliance (US$) 0 Getting electricity (rank) 12.0 Extent of ownership and control index (010) 5 Score for getting electricity (0100) Extent of corporate transparency index (010) 4 Enforcing contracts (rank) 54 Procedures (number) 112 7 Score for enforcing contracts (0100) 64.25 Time (days) 67.31 Paying taxes (rank) Time (days) Cost (% of income per capita) Score for paying taxes (0100) 60 Cost (% of claim value) 505 Reliability of supply and transparency of tariffs index (08) 6 Payments (number per year) 77.48 Quality of judicial processes index (018) 18.0 201 Time (hours per year) 8.0 Registering property (rank) 96.1 Total tax and contribution rate (% of profit) 11 Resolving insolvency (rank) Score for registering property (0100) Postfiling index (0100) 136 Score for resolving insolvency (0100) 8 Procedures (number) 8 57.7 Time (years) 83.88 Time (days) Latin America & Caribbean 83.45 Cost (% of estate) Cost (% of property value) 143 Ease of doing business score (0100) Recovery rate (cents on the dollar) 0.9 Quality of land administration index (030) 51.41 Strength of insolvency framework index (016) 3.5 89.1 BELIZE 8 57.13 GNI per capita (US$) 11.5 Ease of doing business rank (1190) 56 Population 12.7 4,390 22.5 374,681
125
Starting a business (rank) 162 Getting credit (rank) 172 Trading across borders (rank) 111 Score for starting a business (0100) 73.22 Score for getting credit (0100) 20.00 Score for trading across borders (0100) 68.13 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 9 Depth of credit information index (08) 4 Documentary compliance (hours) 38 Cost (% of income per capita) 43 Credit bureau coverage (% of adults) 0 Border compliance (hours) 96 Minimum capital (% of income per capita) 34.7 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 0.0 Documentary compliance (US$) 28 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 710 Score for dealing with construction permits (0100) 119 Score for protecting minority investors (0100) 132 Time to import Procedures (number) 65.24 Extent of disclosure index (010) 43.33 Documentary compliance (hours) 36 Time (days) Extent of director liability index (010) Border compliance (hours) 48 Cost (% of warehouse value) 16 Ease of shareholder suits index (010) 3 Cost to import Building quality control index (015) 127 Extent of shareholder rights index (010) 4 Documentary compliance (US$) 75 2.5 Extent of ownership and control index (010) 7 Border compliance (US$) 688 Getting electricity (rank) 7.0 Extent of corporate transparency index (010) 6 Score for getting electricity (0100) 1 Enforcing contracts (rank) 133 Procedures (number) 91 Paying taxes (rank) 5 Score for enforcing contracts (0100) 50.11 Time (days) 72.96 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 52 Cost (% of claim value) 892 Reliability of supply and transparency of tariffs index (08) 5 Time (hours per year) 79.90 Quality of judicial processes index (018) 27.5 66 Total tax and contribution rate (% of profit) 8.0 Registering property (rank) 321.3 Postfiling index (0100) 29 Resolving insolvency (rank) Score for registering property (0100) 4 147 Score for resolving insolvency (0100) 87 Procedures (number) 31.1 Time (years) 45.94 Time (days) 135 85.09 Cost (% of estate) Cost (% of property value) 52.42 Recovery rate (cents on the dollar) 2.0 Quality of land administration index (030) Strength of insolvency framework index (016) 22.5 9 56.3 60 5.0 11.0
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 158 DOING BUSINESS 2019
Reform making it easier to do business Change making it more difficult to do business
BENIN Sub-Saharan Africa 51.42 GNI per capita (US$) 800 Ease of doing business rank (1190) 153 Ease of doing business score (0100) Population 11,175,692
Starting a business (rank) 61 Getting credit (rank) 144 Trading across borders (rank) 107 Score for starting a business (0100) 90.60 Score for getting credit (0100) 30.00 Score for trading across borders (0100) 68.94 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 5.5 Depth of credit information index (08) 6 Documentary compliance (hours) 48 Cost (% of income per capita) 8.5 Credit bureau coverage (% of adults) 0 Border compliance (hours) 78 Minimum capital (% of income per capita) 3.6 Credit registry coverage (% of adults) 0.0 Cost to export 5.2 0.8 Documentary compliance (US$) 80 Border compliance (US$) 354 Dealing with construction permits (rank) 51 Protecting minority investors (rank) 149 Time to import Score for dealing with construction permits (0100) 73.95 Score for protecting minority investors (0100) 40.00 Documentary compliance (hours) 59 Procedures (number) Extent of disclosure index (010) Border compliance (hours) 82 Time (days) 13 Extent of director liability index (010) 7 Cost to import Cost (% of warehouse value) 88 Ease of shareholder suits index (010) 1 Documentary compliance (US$) 110 Building quality control index (015) 2.9 Extent of shareholder rights index (010) 5 Border compliance (US$) 599 9.0 Extent of ownership and control index (010) 4 Extent of corporate transparency index (010) 3 Enforcing contracts (rank) 171 Getting electricity (rank) 176 4 Score for enforcing contracts (0100) 37.27 Score for getting electricity (0100) 33.84 Paying taxes (rank) Time (days) Procedures (number) Score for paying taxes (0100) 176 Cost (% of claim value) 750 Time (days) 5 Payments (number per year) 44.73 Quality of judicial processes index (018) 64.7 Cost (% of income per capita) 90 Time (hours per year) 6.5 Reliability of supply and transparency of tariffs index (08) 11,987.0 Total tax and contribution rate (% of profit) 57 Resolving insolvency (rank) 0 Postfiling index (0100) 270 Score for resolving insolvency (0100) 110 57.4 Time (years) 40.68 Registering property (rank) 130 South Asia 49.31 Cost (% of estate) Score for registering property (0100) 54.19 Ease of doing business score (0100) Recovery rate (cents on the dollar) 4.0 Procedures (number) Strength of insolvency framework index (016) 21.5 Time (days) 4 23.3 Cost (% of property value) 120 66.08 GNI per capita (US$) 9.0 Quality of land administration index (030) 3.4 Population 6.5 2,720 BHUTAN 807,610 Ease of doing business rank (1190) 81
Starting a business (rank) 91 Getting credit (rank) 85 Trading across borders (rank) 28 Score for starting a business (0100) 86.38 Score for getting credit (0100) 55.00 Score for trading across borders (0100) 94.25 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 8 Depth of credit information index (08) 4 Documentary compliance (hours) 9 Cost (% of income per capita) 12 Credit bureau coverage (% of adults) 7 Border compliance (hours) 5 Minimum capital (% of income per capita) 3.5 Credit registry coverage (% of adults) 35.9 Cost to export 0.0 0.0 Documentary compliance (US$) 50 Dealing with construction permits (rank) Border compliance (US$) 59 Score for dealing with construction permits (0100) 88 Protecting minority investors (rank) 125 Time to import Procedures (number) 68.85 Score for protecting minority investors (0100) 46.67 Documentary compliance (hours) 8 Time (days) Extent of disclosure index (010) Border compliance (hours) 5 Cost (% of warehouse value) 21 Extent of director liability index (010) 4 Cost to import Building quality control index (015) 150 Ease of shareholder suits index (010) 4 Documentary compliance (US$) 50 1.0 Extent of shareholder rights index (010) 6 Border compliance (US$) 110 Getting electricity (rank) 12.0 Extent of ownership and control index (010) 4 Score for getting electricity (0100) Extent of corporate transparency index (010) 5 Enforcing contracts (rank) 28 Procedures (number) 73 5 Score for enforcing contracts (0100) 69.99 Time (days) 77.39 Paying taxes (rank) Time (days) Cost (% of income per capita) Score for paying taxes (0100) 15 Cost (% of claim value) 225 Reliability of supply and transparency of tariffs index (08) 4 Payments (number per year) 89.28 Quality of judicial processes index (018) 23.1 61 Time (hours per year) 8.0 Registering property (rank) 412.3 Total tax and contribution rate (% of profit) 18 Resolving insolvency (rank) Score for registering property (0100) 4 Postfiling index (0100) 52 Score for resolving insolvency (0100) 168 Procedures (number) 35.3 Time (years) 0.00 Time (days) 54 95.50 Cost (% of estate) no practice Cost (% of property value) 72.99 Recovery rate (cents on the dollar) no practice Quality of land administration index (030) 50.32 Strength of insolvency framework index (016) 0.0 3 0.0 BOLIVIA 77 GNI per capita (US$) Ease of doing business rank (1190) 5.0 Population 3,130 23.5 11,051,600
156 Ease of doing business score (0100)
Starting a business (rank) 178 Getting credit (rank) 134 Trading across borders (rank) 96 Score for starting a business (0100) 64.33 Score for getting credit (0100) 35.00 Score for trading across borders (0100) 71.59 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 14 Depth of credit information index (08) 0 Documentary compliance (hours) 144 Cost (% of income per capita) 43.5 Credit bureau coverage (% of adults) 7 Border compliance (hours) 48 Minimum capital (% of income per capita) 46.0 Credit registry coverage (% of adults) 52.9 Cost to export 0.0 17.6 Documentary compliance (US$) 25 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 65 Score for dealing with construction permits (0100) 160 Score for protecting minority investors (0100) 149 Time to import Procedures (number) 55.69 Extent of disclosure index (010) 40.00 Documentary compliance (hours) 72 Time (days) Extent of director liability index (010) Border compliance (hours) 114 Cost (% of warehouse value) 13 Ease of shareholder suits index (010) 1 Cost to import Building quality control index (015) 322 Extent of shareholder rights index (010) 5 Documentary compliance (US$) 30 1.3 Extent of ownership and control index (010) 6 Border compliance (US$) 315 Getting electricity (rank) 7.0 Extent of corporate transparency index (010) 6 Score for getting electricity (0100) 2 Enforcing contracts (rank) 113 Procedures (number) 111 Paying taxes (rank) 4 Score for enforcing contracts (0100) 54.65 Time (days) 68.17 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 186 Cost (% of claim value) 591 Reliability of supply and transparency of tariffs index (08) 8 Time (hours per year) 21.62 Quality of judicial processes index (018) 25.0 42 Total tax and contribution rate (% of profit) 5.5 Registering property (rank) 691.3 Postfiling index (0100) 42 Resolving insolvency (rank) Score for registering property (0100) 6 1,025 Score for resolving insolvency (0100) 102 Procedures (number) 83.7 Time (years) 42.26 Time (days) 148 50.00 Cost (% of estate) Cost (% of property value) 49.90 Recovery rate (cents on the dollar) 1.8 Quality of land administration index (030) Strength of insolvency framework index (016) 14.5 7 40.8 90 6.5 4.7
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 159
Reform making it easier to do business Change making it more difficult to do business
BOSNIA AND HERZEGOVINA Europe & Central Asia GNI per capita (US$) 4,940 Ease of doing business rank (1190) Population 3,507,017 89 Ease of doing business score (0100) 63.82
Starting a business (rank) 183 Getting credit (rank) 60 Trading across borders (rank) 37 Score for starting a business (0100) 59.57 Score for getting credit (0100) 65.00 Score for trading across borders (0100) 91.87 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 13 Depth of credit information index (08) 7 Documentary compliance (hours) 4 Cost (% of income per capita) 81 Credit bureau coverage (% of adults) 6 Border compliance (hours) 5 Minimum capital (% of income per capita) 14.9 Credit registry coverage (% of adults) 12.9 Cost to export 11.1 43.7 Documentary compliance (US$) 92 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 106 Score for dealing with construction permits (0100) 167 Score for protecting minority investors (0100) 72 Time to import Procedures (number) 53.22 Extent of disclosure index (010) 58.33 Documentary compliance (hours) 8 Time (days) Extent of director liability index (010) Border compliance (hours) 6 Cost (% of warehouse value) 16 Ease of shareholder suits index (010) 3 Cost to import Building quality control index (015) 193 Extent of shareholder rights index (010) 6 Documentary compliance (US$) 97 16.3 Extent of ownership and control index (010) 5 Border compliance (US$) 109 Getting electricity (rank) 13.0 Extent of corporate transparency index (010) 8 Score for getting electricity (0100) 6 Enforcing contracts (rank) 75 Procedures (number) 130 Paying taxes (rank) 7 Score for enforcing contracts (0100) 59.67 Time (days) 60.26 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 139 Cost (% of claim value) 595 Reliability of supply and transparency of tariffs index (08) 8 Time (hours per year) 60.43 Quality of judicial processes index (018) 36.0 125 Total tax and contribution rate (% of profit) 10.5 Registering property (rank) 332.6 Postfiling index (0100) 33 Resolving insolvency (rank) Score for registering property (0100) 411 Score for resolving insolvency (0100) 37 Procedures (number) 6 Sub-Saharan Africa 23.7 Time (years) 67.83 Time (days) Ease of doing business score (0100) 47.68 Cost (% of estate) Cost (% of property value) 99 Recovery rate (cents on the dollar) 3.3 Quality of land administration index (030) 61.99 65.40 Strength of insolvency framework index (016) 9.0 BOTSWANA 7 GNI per capita (US$) 15.0 Ease of doing business rank (1190) 24 Population 5.2 6,820 13.0 2,291,661
86
Starting a business (rank) 157 Getting credit (rank) 85 Trading across borders (rank) 55 Score for starting a business (0100) 76.22 Score for getting credit (0100) 55.00 Score for trading across borders (0100) 86.65 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 9 Depth of credit information index (08) 5 Documentary compliance (hours) 18 Cost (% of income per capita) 48 Credit bureau coverage (% of adults) 6 Border compliance (hours) 5 Minimum capital (% of income per capita) 0.6 Credit registry coverage (% of adults) 53.6 Cost to export 0.0 0.0 Documentary compliance (US$) 179 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 317 Score for dealing with construction permits (0100) 31 Score for protecting minority investors (0100) 83 Time to import Procedures (number) 76.58 Extent of disclosure index (010) 56.67 Documentary compliance (hours) 3 Time (days) Extent of director liability index (010) Border compliance (hours) 4 Cost (% of warehouse value) 15 Ease of shareholder suits index (010) 7 Cost to import Building quality control index (015) 102 Extent of shareholder rights index (010) 8 Documentary compliance (US$) 67 0.4 Extent of ownership and control index (010) 3 Border compliance (US$) 98 Getting electricity (rank) 10.5 Extent of corporate transparency index (010) 6 Score for getting electricity (0100) 3 Enforcing contracts (rank) 134 Procedures (number) 133 Paying taxes (rank) 7 Score for enforcing contracts (0100) 49.99 Time (days) 59.43 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 51 Cost (% of claim value) 660 Reliability of supply and transparency of tariffs index (08) 5 Time (hours per year) 80.01 Quality of judicial processes index (018) 39.8 77 Total tax and contribution rate (% of profit) 7.0 Registering property (rank) 266.5 Postfiling index (0100) 34 Resolving insolvency (rank) Score for registering property (0100) 0 120 Score for resolving insolvency (0100) 81 Procedures (number) Latin America & Caribbean 25.1 Time (years) 47.99 Time (days) 80 Ease of doing business score (0100) 82.70 Cost (% of estate) Cost (% of property value) 65.43 Recovery rate (cents on the dollar) 1.7 Quality of land administration index (030) 60.01 Strength of insolvency framework index (016) 18.0 4 65.9 BRAZIL 27 GNI per capita (US$) 4.0 Ease of doing business rank (1190) 5.1 Population 10.0 8,580 209,288,278 109
Starting a business (rank) 140 Getting credit (rank) 99 Trading across borders (rank) 106 Score for starting a business (0100) 80.23 Score for getting credit (0100) 50.00 Score for trading across borders (0100) 69.85 Procedures (number) 10.6 Strength of legal rights index (012) Time to export Time (days) 20.5 Depth of credit information index (08) 2 Documentary compliance (hours) 12 Cost (% of income per capita) Credit bureau coverage (% of adults) 8 Border compliance (hours) 49 Minimum capital (% of income per capita) 5.0 Credit registry coverage (% of adults) 80.5 Cost to export 0.0 78.7 Documentary compliance (US$) 226.4 Dealing with construction permits (rank) Border compliance (US$) 862 Score for dealing with construction permits (0100) 175 Protecting minority investors (rank) 48 Time to import Procedures (number) 49.86 Score for protecting minority investors (0100) 65.00 Documentary compliance (hours) 24 Time (days) 19.2 Extent of disclosure index (010) Border compliance (hours) 30 Cost (% of warehouse value) Extent of director liability index (010) 5 Cost to import Building quality control index (015) 434 Ease of shareholder suits index (010) 8 Documentary compliance (US$) 106.9 0.7 Extent of shareholder rights index (010) 4 Border compliance (US$) 375 Getting electricity (rank) 9.0 Extent of ownership and control index (010) 7 Score for getting electricity (0100) Extent of corporate transparency index (010) 6 Enforcing contracts (rank) 48 Procedures (number) 40 9 Score for enforcing contracts (0100) 66.00 Time (days) 84.37 Paying taxes (rank) Time (days) Cost (% of income per capita) Score for paying taxes (0100) 184 Cost (% of claim value) 731 Reliability of supply and transparency of tariffs index (08) 4 Payments (number per year) 34.40 Quality of judicial processes index (018) 22.0 64.4 Time (hours per year) 13.1 Registering property (rank) 52.5 Total tax and contribution rate (% of profit) 10 Resolving insolvency (rank) Score for registering property (0100) Postfiling index (0100) 1,958 Score for resolving insolvency (0100) 77 Procedures (number) 6 65.1 Time (years) 48.48 Time (days) 7.80 Cost (% of estate) Cost (% of property value) 137 Recovery rate (cents on the dollar) 4.0 Quality of land administration index (030) 51.94 Strength of insolvency framework index (016) 12.0 13.6 14.6 31.4 13.0
3.6
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 160 DOING BUSINESS 2019
Reform making it easier to do business Change making it more difficult to do business
BRUNEI DARUSSALAM East Asia & Pacific 72.03 GNI per capita (US$) 29,600 Ease of doing business rank (1190) 55 Ease of doing business score (0100) Population 428,697
Starting a business (rank) 16 Getting credit (rank) 1 Trading across borders (rank) 149 Score for starting a business (0100) 94.92 Score for getting credit (0100) 100.00 Score for trading across borders (0100) 58.70 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 3.5 Depth of credit information index (08) 12 Documentary compliance (hours) 155 Cost (% of income per capita) 5.5 Credit bureau coverage (% of adults) 8 Border compliance (hours) 117 Minimum capital (% of income per capita) 1.2 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 75.2 Documentary compliance (US$) 90 Dealing with construction permits (rank) Border compliance (US$) 340 Score for dealing with construction permits (0100) 55 Protecting minority investors (rank) 48 Time to import Procedures (number) 73.49 Score for protecting minority investors (0100) 65.00 Documentary compliance (hours) 132 Time (days) Extent of disclosure index (010) Border compliance (hours) 48 Cost (% of warehouse value) 20 Extent of director liability index (010) 4 Cost to import Building quality control index (015) 83 Ease of shareholder suits index (010) 8 Documentary compliance (US$) 50 1.9 Extent of shareholder rights index (010) 8 Border compliance (US$) 395 Getting electricity (rank) 12.0 Extent of ownership and control index (010) 7 Score for getting electricity (0100) Extent of corporate transparency index (010) 4 Enforcing contracts (rank) 67 Procedures (number) 31 8 Score for enforcing contracts (0100) 60.95 Time (days) 86.57 Paying taxes (rank) Time (days) Cost (% of income per capita) Score for paying taxes (0100) 84 Cost (% of claim value) 540 Reliability of supply and transparency of tariffs index (08) 5 Payments (number per year) 74.03 Quality of judicial processes index (018) 36.6 35 Time (hours per year) 10.5 Registering property (rank) 40.1 Total tax and contribution rate (% of profit) 5 Resolving insolvency (rank) Score for registering property (0100) 7 Postfiling index (0100) 52.5 Score for resolving insolvency (0100) 64 Procedures (number) 8.0 Time (years) 55.11 Time (days) 142 Europe & Central Asia 0.00 Cost (% of estate) Cost (% of property value) 51.48 Ease of doing business score (0100) Recovery rate (cents on the dollar) 2.5 Quality of land administration index (030) 71.24 Strength of insolvency framework index (016) 3.5 7 47.2 BULGARIA 298.5 GNI per capita (US$) 9.5 Ease of doing business rank (1190) Population 0.6 7,760 18.0 7,075,991
59
Starting a business (rank) 99 Getting credit (rank) 60 Trading across borders (rank) 21 Score for starting a business (0100) 85.38 Score for getting credit (0100) 65.00 Score for trading across borders (0100) 97.41 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 7 Depth of credit information index (08) 8 Documentary compliance (hours) 2 Cost (% of income per capita) 23 Credit bureau coverage (% of adults) 5 Border compliance (hours) 4 Minimum capital (% of income per capita) 1.1 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 75.4 Documentary compliance (US$) 52 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 55 Score for dealing with construction permits (0100) 37 Score for protecting minority investors (0100) 33 Time to import Procedures (number) 75.46 Extent of disclosure index (010) 68.33 Documentary compliance (hours) 1 Time (days) Extent of director liability index (010) Border compliance (hours) 1 Cost (% of warehouse value) 18 Ease of shareholder suits index (010) 10 Cost to import Building quality control index (015) 97 Extent of shareholder rights index (010) 2 Documentary compliance (US$) 0 3.8 Extent of ownership and control index (010) 8 Border compliance (US$) 0 Getting electricity (rank) 14.0 Extent of corporate transparency index (010) 8 Score for getting electricity (0100) 4 Enforcing contracts (rank) 42 Procedures (number) 147 Paying taxes (rank) 9 Score for enforcing contracts (0100) 67.04 Time (days) 54.93 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 92 Cost (% of claim value) 564 Reliability of supply and transparency of tariffs index (08) 6 Time (hours per year) 72.00 Quality of judicial processes index (018) 18.6 262 Total tax and contribution rate (% of profit) 10.5 Registering property (rank) 428.8 Postfiling index (0100) 14 Resolving insolvency (rank) Score for registering property (0100) 453 Score for resolving insolvency (0100) 56 Procedures (number) 6 Sub-Saharan Africa 27.7 Time (years) 57.52 Time (days) Ease of doing business score (0100) 71.02 Cost (% of estate) Cost (% of property value) 67 Recovery rate (cents on the dollar) 3.3 Quality of land administration index (030) 69.32 51.57 Strength of insolvency framework index (016) 9.0 37.2 BURKINA FASO 8 GNI per capita (US$) 12.0 Ease of doing business rank (1190) 19 Population 2.9 610 19.0 19,193,382
151
Starting a business (rank) 79 Getting credit (rank) 144 Trading across borders (rank) 120 Score for starting a business (0100) 88.19 Score for getting credit (0100) 30.00 Score for trading across borders (0100) 66.58 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 3 Depth of credit information index (08) 6 Documentary compliance (hours) 84 Cost (% of income per capita) 13 Credit bureau coverage (% of adults) 0 Border compliance (hours) 75 Minimum capital (% of income per capita) 42.5 Credit registry coverage (% of adults) 1.1 Cost to export 6.6 0.5 Documentary compliance (US$) 86 Protecting minority investors (rank) Border compliance (US$) 261 Dealing with construction permits (rank) 58 Score for protecting minority investors (0100) 149 Time to import Score for dealing with construction permits (0100) 73.25 Extent of disclosure index (010) 40.00 Documentary compliance (hours) 96 Procedures (number) Extent of director liability index (010) Border compliance (hours) 102 Time (days) 14 Ease of shareholder suits index (010) 7 Cost to import Cost (% of warehouse value) 121 Extent of shareholder rights index (010) 1 Documentary compliance (US$) 197 Building quality control index (015) 4.7 Extent of ownership and control index (010) 5 Border compliance (US$) 265 12.0 Extent of corporate transparency index (010) 4 3 Enforcing contracts (rank) 165 Getting electricity (rank) 181 Paying taxes (rank) 4 Score for enforcing contracts (0100) 41.05 Score for getting electricity (0100) 29.42 Score for paying taxes (0100) Time (days) Procedures (number) Payments (number per year) 153 Cost (% of claim value) 446 Time (days) 4 Time (hours per year) 55.89 Quality of judicial processes index (018) 81.7 Cost (% of income per capita) 169 Total tax and contribution rate (% of profit) 7.5 Reliability of supply and transparency of tariffs index (08) 9,353.5 Postfiling index (0100) 45 Resolving insolvency (rank) 270 Score for resolving insolvency (0100) 107 0 41.3 Time (years) 40.90 49.31 Cost (% of estate) Registering property (rank) 145 Recovery rate (cents on the dollar) 4.0 Score for registering property (0100) 50.47 Strength of insolvency framework index (016) 21.0 Procedures (number) 23.7 Time (days) 4 9.0 Cost (% of property value) 67 Quality of land administration index (030) 12.0
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 161
Reform making it easier to do business Change making it more difficult to do business
BURUNDI Sub-Saharan Africa 47.41 GNI per capita (US$) 290 Ease of doing business rank (1190) 168 Ease of doing business score (0100) Population 10,864,245
Starting a business (rank) 17 Getting credit (rank) 178 Trading across borders (rank) 169 Score for starting a business (0100) 94.84 Score for getting credit (0100) 10.00 Score for trading across borders (0100) 47.34 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 3 Depth of credit information index (08) 2 Documentary compliance (hours) 120 Cost (% of income per capita) 4 Credit bureau coverage (% of adults) 0 Border compliance (hours) 59 Minimum capital (% of income per capita) 10.7 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 4.0 Documentary compliance (US$) 150 Protecting minority investors (rank) Border compliance (US$) 109 Dealing with construction permits (rank) 162 Score for protecting minority investors (0100) 132 Time to import Score for dealing with construction permits (0100) 55.14 Extent of disclosure index (010) 43.33 Documentary compliance (hours) 180 Procedures (number) Extent of director liability index (010) Border compliance (hours) 154 Time (days) 15 Ease of shareholder suits index (010) 8 Cost to import Cost (% of warehouse value) 70 Extent of shareholder rights index (010) 7 Documentary compliance (US$) 1,025 Building quality control index (015) 10.7 Extent of ownership and control index (010) 2 Border compliance (US$) 444 4.0 Extent of corporate transparency index (010) 6 1 Enforcing contracts (rank) 158 Getting electricity (rank) 183 Paying taxes (rank) 2 Score for enforcing contracts (0100) 42.97 Score for getting electricity (0100) 26.45 Score for paying taxes (0100) Time (days) Procedures (number) Payments (number per year) 138 Cost (% of claim value) 832 Time (days) 5 Time (hours per year) 60.87 Quality of judicial processes index (018) 36.1 Cost (% of income per capita) 158 Total tax and contribution rate (% of profit) 5.0 Reliability of supply and transparency of tariffs index (08) 13,108.3 Postfiling index (0100) 24 Resolving insolvency (rank) 232 Score for resolving insolvency (0100) 147 0 Sub-Saharan Africa 41.2 Time (years) 30.61 Ease of doing business score (0100) 28.21 Cost (% of estate) Registering property (rank) 97 Recovery rate (cents on the dollar) 5.0 Score for registering property (0100) 62.58 Strength of insolvency framework index (016) 30.0 Procedures (number) 7.5 Time (days) 5 55.95 GNI per capita (US$) 8.5 Cost (% of property value) 23 Population Quality of land administration index (030) 3.1 2,990 4.5 546,388 CABO VERDE Ease of doing business rank (1190) 131
Starting a business (rank) 116 Getting credit (rank) 134 Trading across borders (rank) 114 Score for starting a business (0100) 83.51 Score for getting credit (0100) 35.00 Score for trading across borders (0100) 67.41 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 8 Depth of credit information index (08) 1 Documentary compliance (hours) 24 Cost (% of income per capita) 18 Credit bureau coverage (% of adults) 6 Border compliance (hours) 72 Minimum capital (% of income per capita) 14.4 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 19.9 Documentary compliance (US$) 125 Protecting minority investors (rank) Border compliance (US$) 780 Dealing with construction permits (rank) 43 Score for protecting minority investors (0100) 165 Time to import Score for dealing with construction permits (0100) 75.01 Extent of disclosure index (010) 36.67 Documentary compliance (hours) 24 Procedures (number) Extent of director liability index (010) Border compliance (hours) 60 Time (days) 16 Ease of shareholder suits index (010) 1 Cost to import Cost (% of warehouse value) 108 Extent of shareholder rights index (010) 5 Documentary compliance (US$) 125 Building quality control index (015) 1.1 Extent of ownership and control index (010) 6 Border compliance (US$) 588 11.0 Extent of corporate transparency index (010) 3 5 Enforcing contracts (rank) 45 Getting electricity (rank) 155 Paying taxes (rank) 2 Score for enforcing contracts (0100) 66.69 Score for getting electricity (0100) 53.50 Score for paying taxes (0100) Time (days) Procedures (number) Payments (number per year) 77 Cost (% of claim value) 425 Time (days) 7 Time (hours per year) 75.02 Quality of judicial processes index (018) 19.8 Cost (% of income per capita) 88 Total tax and contribution rate (% of profit) 8.5 Reliability of supply and transparency of tariffs index (08) 1,127.4 Postfiling index (0100) 30 Resolving insolvency (rank) 2 180 Score for resolving insolvency (0100) 168 East Asia & Pacific 37.0 Time (years) 0.00 Registering property (rank) 70 Ease of doing business score (0100) 80.65 Cost (% of estate) no practice Score for registering property (0100) 66.65 Recovery rate (cents on the dollar) no practice Procedures (number) 54.80 Strength of insolvency framework index (016) 0.0 Time (days) 6 0.0 Cost (% of property value) 22 GNI per capita (US$) Quality of land administration index (030) 2.3 Population 1,230 10.0 16,005,373 CAMBODIA Ease of doing business rank (1190) 138
Starting a business (rank) 185 Getting credit (rank) 22 Trading across borders (rank) 115 Score for starting a business (0100) 52.80 Score for getting credit (0100) 80.00 Score for trading across borders (0100) 67.28 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 9 Depth of credit information index (08) 10 Documentary compliance (hours) 132 Cost (% of income per capita) 99 Credit bureau coverage (% of adults) 6 Border compliance (hours) 48 Minimum capital (% of income per capita) 47.4 Credit registry coverage (% of adults) 50.4 Cost to export 76.2 0.0 Documentary compliance (US$) 100 Protecting minority investors (rank) Border compliance (US$) 375 Dealing with construction permits (rank) 179 Score for protecting minority investors (0100) 110 Time to import Score for dealing with construction permits (0100) 44.23 Extent of disclosure index (010) 50.00 Documentary compliance (hours) 132 Procedures (number) Extent of director liability index (010) Border compliance (hours) 8 Time (days) 20 Ease of shareholder suits index (010) 6 Cost to import Cost (% of warehouse value) 652 Extent of shareholder rights index (010) 10 Documentary compliance (US$) 120 Building quality control index (015) 3.3 Extent of ownership and control index (010) 4 Border compliance (US$) 240 8.0 Extent of corporate transparency index (010) 1 3 Enforcing contracts (rank) 182 Getting electricity (rank) 141 Paying taxes (rank) 6 Score for enforcing contracts (0100) 31.75 Score for getting electricity (0100) 57.04 Score for paying taxes (0100) Time (days) Procedures (number) Payments (number per year) 137 Cost (% of claim value) 483 Time (days) 4 Time (hours per year) 61.28 Quality of judicial processes index (018) 103.4 Cost (% of income per capita) 179 Total tax and contribution rate (% of profit) Reliability of supply and transparency of tariffs index (08) 1,837.4 Postfiling index (0100) 40 Resolving insolvency (rank) 4.5 173 Score for resolving insolvency (0100) 3 21.7 Time (years) 79 25.97 Cost (% of estate) 48.43 Registering property (rank) 124 Recovery rate (cents on the dollar) Score for registering property (0100) 55.16 Strength of insolvency framework index (016) 6.0 Procedures (number) 18.0 Time (days) 7 14.5 Cost (% of property value) 55 13.0 Quality of land administration index (030) 4.3
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 162 DOING BUSINESS 2019
Reform making it easier to do business Change making it more difficult to do business
CAMEROON Sub-Saharan Africa 47.78 GNI per capita (US$) 1,360 Ease of doing business rank (1190) 166 Ease of doing business score (0100) Population 24,053,727
Starting a business (rank) 92 Getting credit (rank) 73 Trading across borders (rank) 186 Score for starting a business (0100) 86.26 Score for getting credit (0100) 60.00 Score for trading across borders (0100) 15.99 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 5.5 Depth of credit information index (08) 6 Documentary compliance (hours) 66 Cost (% of income per capita) 13.5 Credit bureau coverage (% of adults) 6 Border compliance (hours) 202 Minimum capital (% of income per capita) 24.8 Credit registry coverage (% of adults) 0.0 Cost to export 12.1 11.1 Documentary compliance (US$) 306 Protecting minority investors (rank) Border compliance (US$) 983 Dealing with construction permits (rank) 132 Score for protecting minority investors (0100) 140 Time to import Score for dealing with construction permits (0100) 62.04 Extent of disclosure index (010) 41.67 Documentary compliance (hours) 163 Procedures (number) Extent of director liability index (010) Border compliance (hours) 271 Time (days) 15 Ease of shareholder suits index (010) 7 Cost to import Cost (% of warehouse value) 135 Extent of shareholder rights index (010) 1 Documentary compliance (US$) 849 Building quality control index (015) 13.4 Extent of ownership and control index (010) 6 Border compliance (US$) 1,407 13.0 Extent of corporate transparency index (010) 4 3 Enforcing contracts (rank) 166 Getting electricity (rank) 129 Paying taxes (rank) 4 Score for enforcing contracts (0100) 39.91 Score for getting electricity (0100) 61.04 Score for paying taxes (0100) Time (days) Procedures (number) Payments (number per year) 182 Cost (% of claim value) 800 Time (days) 4 Time (hours per year) 36.34 Quality of judicial processes index (018) 46.6 Cost (% of income per capita) 64 Total tax and contribution rate (% of profit) 5.0 Reliability of supply and transparency of tariffs index (08) 1,552.7 Postfiling index (0100) 44 Resolving insolvency (rank) 0 624 Score for resolving insolvency (0100) 127 OECD high income 57.7 Time (years) 36.63 Registering property (rank) 176 Ease of doing business score (0100) 49.31 Cost (% of estate) Score for registering property (0100) 37.93 Recovery rate (cents on the dollar) 2.8 Procedures (number) Strength of insolvency framework index (016) 33.5 Time (days) 5 15.8 Cost (% of property value) 81 79.26 GNI per capita (US$) 9.0 Quality of land administration index (030) 18.7 Population 7.0 42,870 CANADA 36,708,083 Ease of doing business rank (1190) 22
Starting a business (rank) 3 Getting credit (rank) 12 Trading across borders (rank) 50 Score for starting a business (0100) 98.23 Score for getting credit (0100) 85.00 Score for trading across borders (0100) 88.36 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 2 Depth of credit information index (08) 9 Documentary compliance (hours) 1 Cost (% of income per capita) 1.5 Credit bureau coverage (% of adults) 8 Border compliance (hours) 2 Minimum capital (% of income per capita) 0.3 Credit registry coverage (% of adults) 100.0 Cost to export 0.0 0.0 Documentary compliance (US$) 156 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 167 Score for dealing with construction permits (0100) 63 Score for protecting minority investors (0100) 11 Time to import Procedures (number) 72.98 Extent of disclosure index (010) 78.33 Documentary compliance (hours) 1 Time (days) Extent of director liability index (010) Border compliance (hours) 2 Cost (% of warehouse value) 12 Ease of shareholder suits index (010) 8 Cost to import Building quality control index (015) 249 Extent of shareholder rights index (010) 9 Documentary compliance (US$) 163 1.8 Extent of ownership and control index (010) 9 Border compliance (US$) 172 Getting electricity (rank) 14.0 Extent of corporate transparency index (010) 6 Score for getting electricity (0100) 7 Enforcing contracts (rank) 96 Procedures (number) 121 Paying taxes (rank) 8 Score for enforcing contracts (0100) 57.13 Time (days) 63.78 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 19 Cost (% of claim value) 910 Reliability of supply and transparency of tariffs index (08) 7 Time (hours per year) 88.05 Quality of judicial processes index (018) 22.3 137 Total tax and contribution rate (% of profit) 11.0 Registering property (rank) 119.8 Postfiling index (0100) 8 Resolving insolvency (rank) Score for registering property (0100) 131 Score for resolving insolvency (0100) 13 Procedures (number) 6 Sub-Saharan Africa 20.5 Time (years) 81.46 Time (days) Ease of doing business score (0100) 73.23 Cost (% of estate) Cost (% of property value) 34 Recovery rate (cents on the dollar) 0.8 Quality of land administration index (030) 79.31 Strength of insolvency framework index (016) 7.0 87.5 CENTRAL AFRICAN REPUBLIC 5 36.90 GNI per capita (US$) 11.0 Ease of doing business rank (1190) 4 Population 2.9 390 21.5 4,659,080
183
Starting a business (rank) 181 Getting credit (rank) 144 Trading across borders (rank) 163 Score for starting a business (0100) 60.90 Score for getting credit (0100) 30.00 Score for trading across borders (0100) 52.36 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 10 Depth of credit information index (08) 6 Documentary compliance (hours) 48 Cost (% of income per capita) 22 Credit bureau coverage (% of adults) 0 Border compliance (hours) 141 Minimum capital (% of income per capita) 143.4 Credit registry coverage (% of adults) 0.0 Cost to export 40.7 4.6 Documentary compliance (US$) 60 Protecting minority investors (rank) Border compliance (US$) 280 Dealing with construction permits (rank) 181 Score for protecting minority investors (0100) 149 Time to import Score for dealing with construction permits (0100) 40.75 Extent of disclosure index (010) 40.00 Documentary compliance (hours) 120 Procedures (number) Extent of director liability index (010) Border compliance (hours) 122 Time (days) 16 Ease of shareholder suits index (010) 7 Cost to import Cost (% of warehouse value) 219 Extent of shareholder rights index (010) 1 Documentary compliance (US$) 500 Building quality control index (015) 15.5 Extent of ownership and control index (010) 5 Border compliance (US$) 709 6.0 Extent of corporate transparency index (010) 4 3 Enforcing contracts (rank) 183 Getting electricity (rank) 184 Paying taxes (rank) 4 Score for enforcing contracts (0100) 31.39 Score for getting electricity (0100) 24.64 Score for paying taxes (0100) Time (days) Procedures (number) Payments (number per year) 187 Cost (% of claim value) 660 Time (days) 7 Time (hours per year) 18.89 Quality of judicial processes index (018) 82.0 Cost (% of income per capita) 98 Total tax and contribution rate (% of profit) 5.5 Reliability of supply and transparency of tariffs index (08) 11,557.5 Postfiling index (0100) 56 Resolving insolvency (rank) 0 483 Score for resolving insolvency (0100) 154 73.3 Time (years) 28.13 Registering property (rank) 172 5.13 Cost (% of estate) Score for registering property (0100) 41.94 Recovery rate (cents on the dollar) 4.8 Procedures (number) Strength of insolvency framework index (016) 76.0 Time (days) 5 0.0 Cost (% of property value) 75 9.0 Quality of land administration index (030) 11.0
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 163
Reform making it easier to do business Change making it more difficult to do business
CHAD Sub-Saharan Africa 39.36 GNI per capita (US$) 630 Ease of doing business rank (1190) 181 Ease of doing business score (0100) Population 14,899,994
Starting a business (rank) 186 Getting credit (rank) 144 Trading across borders (rank) 172 Score for starting a business (0100) 52.09 Score for getting credit (0100) 30.00 Score for trading across borders (0100) 40.12 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 8 Depth of credit information index (08) 6 Documentary compliance (hours) 87 Cost (% of income per capita) 58 Credit bureau coverage (% of adults) 0 Border compliance (hours) 106 Minimum capital (% of income per capita) 172.3 Credit registry coverage (% of adults) 0.0 Cost to export 26.0 2.6 Documentary compliance (US$) 188 Protecting minority investors (rank) Border compliance (US$) 319 Dealing with construction permits (rank) 153 Score for protecting minority investors (0100) 161 Time to import Score for dealing with construction permits (0100) 56.72 Extent of disclosure index (010) 38.33 Documentary compliance (hours) 172 Procedures (number) Extent of director liability index (010) Border compliance (hours) 242 Time (days) 13 Ease of shareholder suits index (010) 7 Cost to import Cost (% of warehouse value) 226 Extent of shareholder rights index (010) 1 Documentary compliance (US$) 500 Building quality control index (015) 12.0 Extent of ownership and control index (010) 4 Border compliance (US$) 669 11.5 Extent of corporate transparency index (010) 4 3 Enforcing contracts (rank) 153 Getting electricity (rank) 177 Paying taxes (rank) 4 Score for enforcing contracts (0100) 45.51 Score for getting electricity (0100) 32.17 Score for paying taxes (0100) Time (days) Procedures (number) Payments (number per year) 188 Cost (% of claim value) 743 Time (days) 6 Time (hours per year) 17.92 Quality of judicial processes index (018) 45.7 Cost (% of income per capita) 67 Total tax and contribution rate (% of profit) 7.0 Reliability of supply and transparency of tariffs index (08) 9,916.3 Postfiling index (0100) 54 Resolving insolvency (rank) 0 766 Score for resolving insolvency (0100) 154 OECD high income 63.5 Time (years) 28.13 Registering property (rank) 134 Ease of doing business score (0100) 13.07 Cost (% of estate) Score for registering property (0100) 52.56 Recovery rate (cents on the dollar) 4.0 Procedures (number) Strength of insolvency framework index (016) 60.0 Time (days) 6 0.0 Cost (% of property value) 44 71.81 GNI per capita (US$) 9.0 Quality of land administration index (030) 8.1 Population 8.0 13,610 CHILE 18,054,726 Ease of doing business rank (1190) 56
Starting a business (rank) 72 Getting credit (rank) 85 Trading across borders (rank) 71 Score for starting a business (0100) 89.08 Score for getting credit (0100) 55.00 Score for trading across borders (0100) 80.56 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 7 Depth of credit information index (08) 4 Documentary compliance (hours) 24 Cost (% of income per capita) 6 Credit bureau coverage (% of adults) 7 Border compliance (hours) 60 Minimum capital (% of income per capita) 5.7 Credit registry coverage (% of adults) 32.4 Cost to export 0.0 50.2 Documentary compliance (US$) 50 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 290 Score for dealing with construction permits (0100) 33 Score for protecting minority investors (0100) 64 Time to import Procedures (number) 75.90 Extent of disclosure index (010) 60.00 Documentary compliance (hours) 36 Time (days) Extent of director liability index (010) Border compliance (hours) 54 Cost (% of warehouse value) 12 Ease of shareholder suits index (010) 8 Cost to import Building quality control index (015) 195 Extent of shareholder rights index (010) 6 Documentary compliance (US$) 50 1.3 Extent of ownership and control index (010) 7 Border compliance (US$) 290 Getting electricity (rank) 13.0 Extent of corporate transparency index (010) 9 Score for getting electricity (0100) 4 Enforcing contracts (rank) 49 Procedures (number) 36 Paying taxes (rank) 2 Score for enforcing contracts (0100) 65.79 Time (days) 85.67 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 76 Cost (% of claim value) 480 Reliability of supply and transparency of tariffs index (08) 5 Time (hours per year) 75.28 Quality of judicial processes index (018) 25.6 43 Total tax and contribution rate (% of profit) 10.0 Registering property (rank) 48.9 Postfiling index (0100) 7 Resolving insolvency (rank) Score for registering property (0100) 7 296 Score for resolving insolvency (0100) 51 Procedures (number) East Asia & Pacific 34.0 Time (years) 59.90 Time (days) 61 Ease of doing business score (0100) 57.03 Cost (% of estate) Cost (% of property value) 70.90 Recovery rate (cents on the dollar) 2.0 Quality of land administration index (030) Strength of insolvency framework index (016) 14.5 6 41.6 CHINA 28.5 73.64 GNI per capita (US$) 12.0 Ease of doing business rank (1190) 1.2 Population 14.0 8,690 1,386,395,000 46
Starting a business (rank) 28 Getting credit (rank) 73 Trading across borders (rank) 65 Score for starting a business (0100) 93.52 Score for getting credit (0100) 60.00 Score for trading across borders (0100) 82.59 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 4 Depth of credit information index (08) 4 Documentary compliance (hours) 8.6 Cost (% of income per capita) 8.6 Credit bureau coverage (% of adults) 8 Border compliance (hours) 25.9 Minimum capital (% of income per capita) 0.4 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 98.1 Documentary compliance (US$) 73.6 Dealing with construction permits (rank) Border compliance (US$) 314 Score for dealing with construction permits (0100) 121 Protecting minority investors (rank) 64 Time to import Procedures (number) 65.16 Score for protecting minority investors (0100) 60.00 Documentary compliance (hours) 24 Time (days) 20.4 Extent of disclosure index (010) Border compliance (hours) 48 Cost (% of warehouse value) 155.1 Extent of director liability index (010) 10 Cost to import Building quality control index (015) Ease of shareholder suits index (010) 1 Documentary compliance (US$) 122.3 2.9 Extent of shareholder rights index (010) 5 Border compliance (US$) 326 Getting electricity (rank) 11.1 Extent of ownership and control index (010) 7 Score for getting electricity (0100) Extent of corporate transparency index (010) 4 Enforcing contracts (rank) 6 Procedures (number) 14 9 Score for enforcing contracts (0100) 78.97 Time (days) 92.01 Paying taxes (rank) Time (days) 496.3 Cost (% of income per capita) Score for paying taxes (0100) 114 Cost (% of claim value) 16.2 Reliability of supply and transparency of tariffs index (08) 3 Payments (number per year) 67.53 Quality of judicial processes index (018) 15.5 34 Time (hours per year) Registering property (rank) 0.0 Total tax and contribution rate (% of profit) 7 Resolving insolvency (rank) 61 Score for registering property (0100) 6 Postfiling index (0100) 142 Score for resolving insolvency (0100) 55.82 Procedures (number) 64.9 Time (years) Time (days) 27 50.00 Cost (% of estate) 1.7 Cost (% of property value) 80.80 Recovery rate (cents on the dollar) 22.0 Quality of land administration index (030) Strength of insolvency framework index (016) 36.9 3.6 11.5 9
4.6 23.7
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 164 DOING BUSINESS 2019
Reform making it easier to do business Change making it more difficult to do business
COLOMBIA Latin America & Caribbean 69.24 GNI per capita (US$) 5,830 Ease of doing business rank (1190) 65 Ease of doing business score (0100) Population 49,065,615
Starting a business (rank) 100 Getting credit (rank) 3 Trading across borders (rank) 133 Score for starting a business (0100) 85.31 Score for getting credit (0100) 95.00 Score for trading across borders (0100) 61.83 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 8 Depth of credit information index (08) 12 Documentary compliance (hours) 60 Cost (% of income per capita) 11 Credit bureau coverage (% of adults) 7 Border compliance (hours) 112 Minimum capital (% of income per capita) 14.0 Credit registry coverage (% of adults) 78.4 Cost to export 0.0 0.0 Documentary compliance (US$) 90 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 630 Score for dealing with construction permits (0100) 89 Score for protecting minority investors (0100) 15 Time to import Procedures (number) 68.77 Extent of disclosure index (010) 75.00 Documentary compliance (hours) 64 Time (days) Extent of director liability index (010) Border compliance (hours) 112 Cost (% of warehouse value) 13 Ease of shareholder suits index (010) 9 Cost to import Building quality control index (015) 132 Extent of shareholder rights index (010) 7 Documentary compliance (US$) 50 7.1 Extent of ownership and control index (010) 8 Border compliance (US$) 545 Getting electricity (rank) 11.0 Extent of corporate transparency index (010) 6 Score for getting electricity (0100) 9 Enforcing contracts (rank) 177 Procedures (number) 80 Paying taxes (rank) 6 Score for enforcing contracts (0100) 34.29 Time (days) 75.77 Score for paying taxes (0100) Time (days) 1,288 Cost (% of income per capita) Payments (number per year) 146 Cost (% of claim value) 45.8 Reliability of supply and transparency of tariffs index (08) 5 Time (hours per year) 57.85 Quality of judicial processes index (018) 92 Total tax and contribution rate (% of profit) 9.0 Registering property (rank) 519.0 Postfiling index (0100) 11 Resolving insolvency (rank) Score for registering property (0100) 6 255.5 Score for resolving insolvency (0100) 40 Procedures (number) Sub-Saharan Africa 71.9 Time (years) 67.40 Time (days) 59 Ease of doing business score (0100) 48.17 Cost (% of estate) Cost (% of property value) 71.22 Recovery rate (cents on the dollar) 1.7 Quality of land administration index (030) 48.66 Strength of insolvency framework index (016) 8.5 7 67.2 COMOROS 15 GNI per capita (US$) 10.0 Ease of doing business rank (1190) 2.0 Population 16.5 760 813,912 164
Starting a business (rank) 164 Getting credit (rank) 124 Trading across borders (rank) 118 Score for starting a business (0100) 72.25 Score for getting credit (0100) 40.00 Score for trading across borders (0100) 66.87 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 9 Depth of credit information index (08) 6 Documentary compliance (hours) 50 Cost (% of income per capita) 16 Credit bureau coverage (% of adults) 2 Border compliance (hours) 51 Minimum capital (% of income per capita) 82.5 Credit registry coverage (% of adults) 0.0 Cost to export 28.5 13.0 Documentary compliance (US$) 124 Protecting minority investors (rank) Border compliance (US$) 651 Dealing with construction permits (rank) 85 Score for protecting minority investors (0100) 149 Time to import Score for dealing with construction permits (0100) 69.22 Extent of disclosure index (010) 40.00 Documentary compliance (hours) 26 Procedures (number) Extent of director liability index (010) Border compliance (hours) 70 Time (days) 10 Ease of shareholder suits index (010) 7 Cost to import Cost (% of warehouse value) 108 Extent of shareholder rights index (010) 1 Documentary compliance (US$) 93 Building quality control index (015) 1.2 Extent of ownership and control index (010) 5 Border compliance (US$) 765 4.0 Extent of corporate transparency index (010) 4 3 Enforcing contracts (rank) 179 Getting electricity (rank) 139 Paying taxes (rank) 4 Score for enforcing contracts (0100) 32.97 Score for getting electricity (0100) 57.72 Score for paying taxes (0100) Time (days) Procedures (number) Payments (number per year) 168 Cost (% of claim value) 506 Time (days) 3 Time (hours per year) 49.86 Quality of judicial processes index (018) 89.4 Cost (% of income per capita) 120 Total tax and contribution rate (% of profit) 5.5 Reliability of supply and transparency of tariffs index (08) 2,005.2 Postfiling index (0100) 33 Resolving insolvency (rank) 100 Score for resolving insolvency (0100) 168 0 Sub-Saharan Africa 219.6 Time (years) 0.00 Ease of doing business score (0100) 57.33 Cost (% of estate) no practice Registering property (rank) 114 Recovery rate (cents on the dollar) no practice Score for registering property (0100) 57.70 Strength of insolvency framework index (016) 0.0 Procedures (number) 0.0 Time (days) 4 36.85 GNI per capita (US$) Cost (% of property value) 30 Population 450 Quality of land administration index (030) 8.0 81,339,988 CONGO, DEM. REP. Ease of doing business rank (1190) 184
Starting a business (rank) 62 Getting credit (rank) 144 Trading across borders (rank) 188 Score for starting a business (0100) 90.24 Score for getting credit (0100) 30.00 Score for trading across borders (0100) 3.45 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 4 Depth of credit information index (08) 6 Documentary compliance (hours) 192 Cost (% of income per capita) 7 Credit bureau coverage (% of adults) 0 Border compliance (hours) 296 Minimum capital (% of income per capita) 26.7 Credit registry coverage (% of adults) 0.0 Cost to export 6.0 0.7 Documentary compliance (US$) 500 Protecting minority investors (rank) Border compliance (US$) 2,223 Dealing with construction permits (rank) 165 Score for protecting minority investors (0100) 165 Time to import Score for dealing with construction permits (0100) 53.67 Extent of disclosure index (010) 36.67 Documentary compliance (hours) 174 Procedures (number) Extent of director liability index (010) Border compliance (hours) 336 Time (days) 13 Ease of shareholder suits index (010) 7 Cost to import Cost (% of warehouse value) 122 Extent of shareholder rights index (010) 1 Documentary compliance (US$) 765 Building quality control index (015) 15.8 Extent of ownership and control index (010) 3 Border compliance (US$) 3,039 8.0 Extent of corporate transparency index (010) 4 3 Enforcing contracts (rank) 178 Getting electricity (rank) 174 Paying taxes (rank) 4 Score for enforcing contracts (0100) 33.28 Score for getting electricity (0100) 34.67 Score for paying taxes (0100) Time (days) Procedures (number) Payments (number per year) 180 Cost (% of claim value) 610 Time (days) 6 Time (hours per year) 39.40 Quality of judicial processes index (018) 80.6 Cost (% of income per capita) 44 Total tax and contribution rate (% of profit) 5.5 Reliability of supply and transparency of tariffs index (08) 14,195.0 Postfiling index (0100) 52 Resolving insolvency (rank) 0 346 Score for resolving insolvency (0100) 168 54.6 Time (years) 0.00 Registering property (rank) 156 27.08 Cost (% of estate) no practice Score for registering property (0100) 47.14 Recovery rate (cents on the dollar) no practice Procedures (number) Strength of insolvency framework index (016) 0.0 Time (days) 8 0.0 Cost (% of property value) 38 Quality of land administration index (030) 10.3
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 165
Reform making it easier to do business Change making it more difficult to do business
CONGO, REP. Sub-Saharan Africa 39.83 GNI per capita (US$) 1,360 Ease of doing business rank (1190) 180 Ease of doing business score (0100) Population 5,260,750
Starting a business (rank) 179 Getting credit (rank) 134 Trading across borders (rank) 184 Score for starting a business (0100) 64.10 Score for getting credit (0100) 35.00 Score for trading across borders (0100) 19.68 Procedures (number) 10.5 Strength of legal rights index (012) Time to export Time (days) 49.5 Depth of credit information index (08) 6 Documentary compliance (hours) 120 Cost (% of income per capita) 75.5 Credit bureau coverage (% of adults) 1 Border compliance (hours) 276 Minimum capital (% of income per capita) Credit registry coverage (% of adults) 0.0 Cost to export 2.9 12.4 Documentary compliance (US$) 165 Protecting minority investors (rank) Border compliance (US$) 1,975 Dealing with construction permits (rank) 127 Score for protecting minority investors (0100) 149 Time to import Score for dealing with construction permits (0100) 64.04 Extent of disclosure index (010) 40.00 Documentary compliance (hours) 208 Procedures (number) Extent of director liability index (010) Border compliance (hours) 397 Time (days) 12 Ease of shareholder suits index (010) 7 Cost to import Cost (% of warehouse value) 164 Extent of shareholder rights index (010) 1 Documentary compliance (US$) 310 Building quality control index (015) 7.9 Extent of ownership and control index (010) 5 Border compliance (US$) 1,581 9.5 Extent of corporate transparency index (010) 4 3 Enforcing contracts (rank) 155 Getting electricity (rank) 182 Paying taxes (rank) 4 Score for enforcing contracts (0100) 43.99 Score for getting electricity (0100) 29.00 Score for paying taxes (0100) Time (days) Procedures (number) Payments (number per year) 185 Cost (% of claim value) 560 Time (days) 6 Time (hours per year) 26.79 Quality of judicial processes index (018) 53.2 Cost (% of income per capita) 134 Total tax and contribution rate (% of profit) 5.0 Reliability of supply and transparency of tariffs index (08) 6,769.0 Postfiling index (0100) 50 Resolving insolvency (rank) 602 Score for resolving insolvency (0100) 122 0 Latin America & Caribbean 54.3 Time (years) 37.81 Ease of doing business score (0100) 12.29 Cost (% of estate) Registering property (rank) 177 Recovery rate (cents on the dollar) 3.3 Score for registering property (0100) 37.87 Strength of insolvency framework index (016) 25.0 Procedures (number) 18.0 Time (days) 6 68.89 GNI per capita (US$) 9.0 Cost (% of property value) 55 Population Quality of land administration index (030) 13.9 11,040 3.5 4,905,769 COSTA RICA Ease of doing business rank (1190) 67
Starting a business (rank) 142 Getting credit (rank) 12 Trading across borders (rank) 73 Score for starting a business (0100) 79.92 Score for getting credit (0100) 85.00 Score for trading across borders (0100) 79.32 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 10 Depth of credit information index (08) 10 Documentary compliance (hours) 24 Cost (% of income per capita) 23 Credit bureau coverage (% of adults) 7 Border compliance (hours) 20 Minimum capital (% of income per capita) 9.5 Credit registry coverage (% of adults) 87.9 Cost to export 0.0 34.5 Documentary compliance (US$) 80 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 375 Score for dealing with construction permits (0100) 74 Score for protecting minority investors (0100) 122 Time to import Procedures (number) 71.05 Extent of disclosure index (010) 48.33 Documentary compliance (hours) 26 Time (days) Extent of director liability index (010) Border compliance (hours) 80 Cost (% of warehouse value) 17 Ease of shareholder suits index (010) 5 Cost to import Building quality control index (015) 135 Extent of shareholder rights index (010) 5 Documentary compliance (US$) 75 1.9 Extent of ownership and control index (010) 8 Border compliance (US$) 420 Getting electricity (rank) 11.0 Extent of corporate transparency index (010) 4 Score for getting electricity (0100) 4 Enforcing contracts (rank) 121 Procedures (number) 38 Paying taxes (rank) 3 Score for enforcing contracts (0100) 53.33 Time (days) 85.10 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 57 Cost (% of claim value) 852 Reliability of supply and transparency of tariffs index (08) 5 Time (hours per year) 77.99 Quality of judicial processes index (018) 24.3 45 Total tax and contribution rate (% of profit) 8.5 Registering property (rank) 164.6 Postfiling index (0100) 10 Resolving insolvency (rank) Score for registering property (0100) 7 151 Score for resolving insolvency (0100) 134 Procedures (number) Sub-Saharan Africa 58.3 Time (years) 34.53 Time (days) 47 Ease of doing business score (0100) 87.15 Cost (% of estate) Cost (% of property value) 74.36 Recovery rate (cents on the dollar) 3.0 Quality of land administration index (030) 58.00 Strength of insolvency framework index (016) 14.5 5 29.3 CÔTE D’IVOIRE 11 GNI per capita (US$) 6.0 Ease of doing business rank (1190) 3.4 Population 17.5 1,540 24,294,750 122
Starting a business (rank) 26 Getting credit (rank) 44 Trading across borders (rank) 162 Score for starting a business (0100) 93.70 Score for getting credit (0100) 70.00 Score for trading across borders (0100) 52.44 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 4 Depth of credit information index (08) 6 Documentary compliance (hours) 84 Cost (% of income per capita) 6 Credit bureau coverage (% of adults) 8 Border compliance (hours) 239 Minimum capital (% of income per capita) 2.7 Credit registry coverage (% of adults) 9.6 Cost to export 2.7 0.3 Documentary compliance (US$) 136 Border compliance (US$) 423 Dealing with construction permits (rank) 142 Protecting minority investors (rank) 149 Time to import Score for dealing with construction permits (0100) 59.37 Score for protecting minority investors (0100) 40.00 Documentary compliance (hours) 89 Procedures (number) Extent of disclosure index (010) Border compliance (hours) 125 Time (days) 21 Extent of director liability index (010) 7 Cost to import Cost (% of warehouse value) 162 Ease of shareholder suits index (010) 1 Documentary compliance (US$) 267 Building quality control index (015) 5.2 Extent of shareholder rights index (010) 5 Border compliance (US$) 456 10.0 Extent of ownership and control index (010) 4 Getting electricity (rank) Extent of corporate transparency index (010) 3 Enforcing contracts (rank) 106 Score for getting electricity (0100) 143 4 Score for enforcing contracts (0100) 55.74 Procedures (number) 56.23 Paying taxes (rank) Time (days) Time (days) Score for paying taxes (0100) 175 Cost (% of claim value) 525 Cost (% of income per capita) 8 Payments (number per year) 46.49 Quality of judicial processes index (018) 41.7 Reliability of supply and transparency of tariffs index (08) 53 Time (hours per year) 8.5 2,147.3 Total tax and contribution rate (% of profit) 63 Resolving insolvency (rank) Registering property (rank) 4 Postfiling index (0100) 205 Score for resolving insolvency (0100) 80 Score for registering property (0100) 50.1 Time (years) 48.00 Procedures (number) 112 44.90 Cost (% of estate) Time (days) 58.03 Recovery rate (cents on the dollar) 2.2 Cost (% of property value) Strength of insolvency framework index (016) 18.0 Quality of land administration index (030) 6 36.9 30 9.0 7.1
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 166 DOING BUSINESS 2019
Reform making it easier to do business Change making it more difficult to do business
CROATIA Europe & Central Asia 71.40 GNI per capita (US$) 12,430 Ease of doing business rank (1190) 58 Ease of doing business score (0100) Population 4,125,700
Starting a business (rank) 123 Getting credit (rank) 85 Trading across borders (rank) 1 Score for starting a business (0100) 82.62 Score for getting credit (0100) 55.00 Score for trading across borders (0100) 100.00 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 8 Depth of credit information index (08) 5 Documentary compliance (hours) 1 Cost (% of income per capita) 22.5 Credit bureau coverage (% of adults) 6 Border compliance (hours) 0 Minimum capital (% of income per capita) 6.6 Credit registry coverage (% of adults) 100.0 Cost to export 11.6 0.0 Documentary compliance (US$) 0 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 0 Score for dealing with construction permits (0100) 159 Score for protecting minority investors (0100) 38 Time to import Procedures (number) 55.70 Extent of disclosure index (010) 66.67 Documentary compliance (hours) 1 Time (days) Extent of director liability index (010) Border compliance (hours) 0 Cost (% of warehouse value) 22 Ease of shareholder suits index (010) 5 Cost to import Building quality control index (015) 146 Extent of shareholder rights index (010) 6 Documentary compliance (US$) 0 10.9 Extent of ownership and control index (010) 6 Border compliance (US$) 0 Getting electricity (rank) 12.0 Extent of corporate transparency index (010) 8 Score for getting electricity (0100) 8 Enforcing contracts (rank) 25 Procedures (number) 61 Paying taxes (rank) 7 Score for enforcing contracts (0100) 70.60 Time (days) 80.50 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 89 Cost (% of claim value) 650 Reliability of supply and transparency of tariffs index (08) 4 Time (hours per year) 72.68 Quality of judicial processes index (018) 15.2 65 Total tax and contribution rate (% of profit) 13.0 Registering property (rank) 276.6 Postfiling index (0100) 34 Resolving insolvency (rank) Score for registering property (0100) 5 206 Score for resolving insolvency (0100) 59 Procedures (number) Europe & Central Asia 20.5 Time (years) 56.20 Time (days) 51 Ease of doing business score (0100) 66.66 Cost (% of estate) Cost (% of property value) 74.07 Recovery rate (cents on the dollar) 3.1 Quality of land administration index (030) 71.71 Strength of insolvency framework index (016) 14.5 5 34.8 CYPRUS 47 GNI per capita (US$) 12.0 Ease of doing business rank (1190) 4.0 Population 23.5 23,719 1,179,551 57
Starting a business (rank) 52 Getting credit (rank) 73 Trading across borders (rank) 49 Score for starting a business (0100) 91.24 Score for getting credit (0100) 60.00 Score for trading across borders (0100) 88.44 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 5 Depth of credit information index (08) 7 Documentary compliance (hours) 2 Cost (% of income per capita) 6 Credit bureau coverage (% of adults) 5 Border compliance (hours) 18 Minimum capital (% of income per capita) 11.9 Credit registry coverage (% of adults) 73.1 Cost to export 0.0 0.0 Documentary compliance (US$) 50 Dealing with construction permits (rank) Border compliance (US$) 300 Score for dealing with construction permits (0100) 126 Protecting minority investors (rank) 38 Time to import Procedures (number) 64.08 Score for protecting minority investors (0100) 66.67 Documentary compliance (hours) 2 Time (days) Extent of disclosure index (010) Border compliance (hours) 15 Cost (% of warehouse value) 8 Extent of director liability index (010) 9 Cost to import Building quality control index (015) 507 Ease of shareholder suits index (010) 4 Documentary compliance (US$) 50 1.0 Extent of shareholder rights index (010) 7 Border compliance (US$) 335 Getting electricity (rank) 11.0 Extent of ownership and control index (010) 7 Score for getting electricity (0100) Extent of corporate transparency index (010) 6 Enforcing contracts (rank) 138 Procedures (number) 70 7 Score for enforcing contracts (0100) 48.59 Time (days) 78.35 Paying taxes (rank) Time (days) 1,100 Cost (% of income per capita) Score for paying taxes (0100) 47 Cost (% of claim value) 16.4 Reliability of supply and transparency of tariffs index (08) 5 Payments (number per year) 80.78 Quality of judicial processes index (018) 137 Time (hours per year) 8.0 Registering property (rank) 124.2 Total tax and contribution rate (% of profit) 27 Resolving insolvency (rank) Score for registering property (0100) Postfiling index (0100) 122.5 Score for resolving insolvency (0100) 26 Procedures (number) 8 22.2 Time (years) 75.45 Time (days) 74.47 Cost (% of estate) Cost (% of property value) 94 Recovery rate (cents on the dollar) 1.5 Quality of land administration index (030) 63.46 76.10 Strength of insolvency framework index (016) 14.5 73.4 CZECH REPUBLIC 7 GNI per capita (US$) 11.5 Ease of doing business rank (1190) 9 Population 10.3 18,160 23.0 10,591,323
35 Ease of doing business score (0100)
Starting a business (rank) 115 Getting credit (rank) 44 Trading across borders (rank) 1 Score for starting a business (0100) 83.56 Score for getting credit (0100) 70.00 Score for trading across borders (0100) 100.00 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 8 Depth of credit information index (08) 7 Documentary compliance (hours) 1 Cost (% of income per capita) 24.5 Credit bureau coverage (% of adults) 7 Border compliance (hours) 0 Minimum capital (% of income per capita) 1.0 Credit registry coverage (% of adults) 80.5 Cost to export 0.0 7.2 Documentary compliance (US$) 0 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 0 Score for dealing with construction permits (0100) 156 Score for protecting minority investors (0100) 72 Time to import Procedures (number) 56.20 Extent of disclosure index (010) 58.33 Documentary compliance (hours) 1 Time (days) Extent of director liability index (010) Border compliance (hours) 0 Cost (% of warehouse value) 21 Ease of shareholder suits index (010) 2 Cost to import Building quality control index (015) 246 Extent of shareholder rights index (010) 6 Documentary compliance (US$) 0 0.2 Extent of ownership and control index (010) 9 Border compliance (US$) 0 Getting electricity (rank) 8.0 Extent of corporate transparency index (010) 6 Score for getting electricity (0100) 7 Enforcing contracts (rank) 99 Procedures (number) 10 Paying taxes (rank) 5 Score for enforcing contracts (0100) 56.38 Time (days) 95.36 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 45 Cost (% of claim value) 678 Reliability of supply and transparency of tariffs index (08) 3 Time (hours per year) 81.42 Quality of judicial processes index (018) 33.8 60 Total tax and contribution rate (% of profit) 9.5 Registering property (rank) 24.1 Postfiling index (0100) 8 Resolving insolvency (rank) Score for registering property (0100) 8 230 Score for resolving insolvency (0100) 15 Procedures (number) 46.1 Time (years) 80.05 Time (days) 33 90.75 Cost (% of estate) Cost (% of property value) 79.74 Recovery rate (cents on the dollar) 2.1 Quality of land administration index (030) Strength of insolvency framework index (016) 17.0 4 67.4 27.5 14.0
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 167
Reform making it easier to do business Change making it more difficult to do business
DENMARK OECD high income 84.64 GNI per capita (US$) 55,220 Ease of doing business rank (1190) 3 Ease of doing business score (0100) Population 5,769,603
Starting a business (rank) 42 Getting credit (rank) 44 Trading across borders (rank) 1 Score for starting a business (0100) 92.52 Score for getting credit (0100) 70.00 Score for trading across borders (0100) 100.00 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 5 Depth of credit information index (08) 8 Documentary compliance (hours) 1 Cost (% of income per capita) 3.5 Credit bureau coverage (% of adults) 6 Border compliance (hours) 0 Minimum capital (% of income per capita) 0.2 Credit registry coverage (% of adults) 7.4 Cost to export 13.2 0.0 Documentary compliance (US$) 0 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 0 Score for dealing with construction permits (0100) 4 Score for protecting minority investors (0100) 38 Time to import Procedures (number) 86.94 Extent of disclosure index (010) 66.67 Documentary compliance (hours) 1 Time (days) Extent of director liability index (010) Border compliance (hours) 0 Cost (% of warehouse value) 7 Ease of shareholder suits index (010) 7 Cost to import Building quality control index (015) 64 Extent of shareholder rights index (010) 5 Documentary compliance (US$) 0 1.3 Extent of ownership and control index (010) 8 Border compliance (US$) 0 Getting electricity (rank) 11.0 Extent of corporate transparency index (010) 6 Score for getting electricity (0100) 5 Enforcing contracts (rank) 14 Procedures (number) 21 Paying taxes (rank) 9 Score for enforcing contracts (0100) 73.92 Time (days) 90.22 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 9 Cost (% of claim value) 485 Reliability of supply and transparency of tariffs index (08) 4 Time (hours per year) 91.14 Quality of judicial processes index (018) 23.3 38 Total tax and contribution rate (% of profit) 14.0 Registering property (rank) 103.4 Postfiling index (0100) 10 Resolving insolvency (rank) Score for registering property (0100) 7 132 Score for resolving insolvency (0100) 6 Procedures (number) Middle East & North Africa 23.8 Time (years) 85.13 Time (days) 11 Ease of doing business score (0100) 89.06 Cost (% of estate) Cost (% of property value) 89.88 Recovery rate (cents on the dollar) 1.0 Quality of land administration index (030) Strength of insolvency framework index (016) 4.0 3 88.5 DJIBOUTI 4 62.02 GNI per capita (US$) 12.0 Ease of doing business rank (1190) 0.6 Population 24.5 1,880 956,985 99
Starting a business (rank) 96 Getting credit (rank) 161 Trading across borders (rank) 145 Score for starting a business (0100) 85.73 Score for getting credit (0100) 25.00 Score for trading across borders (0100) 59.37 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 5 Depth of credit information index (08) 5 Documentary compliance (hours) 60 Cost (% of income per capita) 13 Credit bureau coverage (% of adults) 0 Border compliance (hours) 72 Minimum capital (% of income per capita) 41.9 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 0.4 Documentary compliance (US$) 95 Dealing with construction permits (rank) Border compliance (US$) 605 Score for dealing with construction permits (0100) 101 Protecting minority investors (rank) 2 Time to import Procedures (number) 67.87 Score for protecting minority investors (0100) 81.67 Documentary compliance (hours) 50 Time (days) Extent of disclosure index (010) Border compliance (hours) 118 Cost (% of warehouse value) 17 Extent of director liability index (010) 8 Cost to import Building quality control index (015) 148 Ease of shareholder suits index (010) 8 Documentary compliance (US$) 100 5.1 Extent of shareholder rights index (010) 10 Border compliance (US$) 1,055 Getting electricity (rank) 12.0 Extent of ownership and control index (010) 7 Score for getting electricity (0100) Extent of corporate transparency index (010) 9 Enforcing contracts (rank) 140 Procedures (number) 119 7 Score for enforcing contracts (0100) 48.43 Time (days) 64.23 Paying taxes (rank) Time (days) Cost (% of income per capita) Score for paying taxes (0100) 108 Cost (% of claim value) 695 Reliability of supply and transparency of tariffs index (08) 4 Payments (number per year) 68.91 Quality of judicial processes index (018) 34.0 52 Time (hours per year) 5.5 Registering property (rank) 941.8 Total tax and contribution rate (% of profit) 35 Resolving insolvency (rank) Score for registering property (0100) 0 Postfiling index (0100) 76 Score for resolving insolvency (0100) 48 Procedures (number) 37.7 Time (years) 60.85 Time (days) 110 49.57 Cost (% of estate) Cost (% of property value) 58.17 Recovery rate (cents on the dollar) 2.3 Quality of land administration index (030) Strength of insolvency framework index (016) 11.0 6 37.6 DOMINICA 24 13.0 Ease of doing business rank (1190) 5.7 7.0 6,990 73,925 Latin America & Caribbean 61.07 GNI per capita (US$) 103 Ease of doing business score (0100) Population
Starting a business (rank) 69 Getting credit (rank) 144 Trading across borders (rank) 89 Score for starting a business (0100) 89.39 Score for getting credit (0100) 30.00 Score for trading across borders (0100) 74.26 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 5 Depth of credit information index (08) 6 Documentary compliance (hours) 12 Cost (% of income per capita) 12 Credit bureau coverage (% of adults) 0 Border compliance (hours) 36 Minimum capital (% of income per capita) 14.7 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 0.0 Documentary compliance (US$) 50 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 625 Score for dealing with construction permits (0100) 82 Score for protecting minority investors (0100) 99 Time to import Procedures (number) 70.09 Extent of disclosure index (010) 51.67 Documentary compliance (hours) 24 Time (days) Extent of director liability index (010) Border compliance (hours) 39 Cost (% of warehouse value) 11 Ease of shareholder suits index (010) 4 Cost to import Building quality control index (015) 191 Extent of shareholder rights index (010) 8 Documentary compliance (US$) 50 0.3 Extent of ownership and control index (010) 8 Border compliance (US$) 906 Getting electricity (rank) 8.0 Extent of corporate transparency index (010) 4 Score for getting electricity (0100) 4 Enforcing contracts (rank) 83 Procedures (number) 50 Paying taxes (rank) 3 Score for enforcing contracts (0100) 59.17 Time (days) 82.51 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 75 Cost (% of claim value) 681 Reliability of supply and transparency of tariffs index (08) 5 Time (hours per year) 75.65 Quality of judicial processes index (018) 36.0 61 Total tax and contribution rate (% of profit) 11.5 Registering property (rank) 439.5 Postfiling index (0100) 37 Resolving insolvency (rank) Score for registering property (0100) 7 117 Score for resolving insolvency (0100) 134 Procedures (number) 32.6 Time (years) 34.53 Time (days) 168 78.91 Cost (% of estate) Cost (% of property value) 43.42 Recovery rate (cents on the dollar) 4.0 Quality of land administration index (030) Strength of insolvency framework index (016) 10.0 5 29.3 42 6.0 13.3
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 168 DOING BUSINESS 2019
Reform making it easier to do business Change making it more difficult to do business
DOMINICAN REPUBLIC Latin America & Caribbean 61.12 GNI per capita (US$) 6,630 Ease of doing business rank (1190) 102 Ease of doing business score (0100) Population 10,766,998
Starting a business (rank) 117 Getting credit (rank) 112 Trading across borders (rank) 63 Score for starting a business (0100) 83.44 Score for getting credit (0100) 45.00 Score for trading across borders (0100) 83.51 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 7 Depth of credit information index (08) 1 Documentary compliance (hours) 10 Cost (% of income per capita) 16.5 Credit bureau coverage (% of adults) 8 Border compliance (hours) 16 Minimum capital (% of income per capita) 14.1 Credit registry coverage (% of adults) 100.0 Cost to export 31.3 26.3 Documentary compliance (US$) 15 Dealing with construction permits (rank) Border compliance (US$) 488 Score for dealing with construction permits (0100) 80 Protecting minority investors (rank) 83 Time to import Procedures (number) 70.42 Score for protecting minority investors (0100) 56.67 Documentary compliance (hours) 14 Time (days) Extent of disclosure index (010) Border compliance (hours) 24 Cost (% of warehouse value) 15 Extent of director liability index (010) 5 Cost to import Building quality control index (015) 206 Ease of shareholder suits index (010) 4 Documentary compliance (US$) 40 2.6 Extent of shareholder rights index (010) 8 Border compliance (US$) 579 Getting electricity (rank) 13.0 Extent of ownership and control index (010) 7 Score for getting electricity (0100) Extent of corporate transparency index (010) 5 Enforcing contracts (rank) 149 Procedures (number) 116 5 Score for enforcing contracts (0100) 46.86 Time (days) 64.65 Paying taxes (rank) Time (days) Cost (% of income per capita) Score for paying taxes (0100) 148 Cost (% of claim value) 590 Reliability of supply and transparency of tariffs index (08) 7 Payments (number per year) 57.44 Quality of judicial processes index (018) 40.9 67 Time (hours per year) 4.5 Registering property (rank) 276.7 Total tax and contribution rate (% of profit) 7 Resolving insolvency (rank) Score for registering property (0100) 4 Postfiling index (0100) 317 Score for resolving insolvency (0100) 124 Procedures (number) 48.8 Time (years) 37.54 Time (days) 77 10.71 Cost (% of estate) Cost (% of property value) 65.73 Recovery rate (cents on the dollar) 3.5 Quality of land administration index (030) 57.94 Strength of insolvency framework index (016) 38.0 6 8.8 ECUADOR 45 GNI per capita (US$) 10.5 Ease of doing business rank (1190) 3.4 Population 14.5 5,890 16,624,858 123 Ease of doing business score (0100)
Starting a business (rank) 168 Getting credit (rank) 112 Trading across borders (rank) 109 Score for starting a business (0100) 70.58 Score for getting credit (0100) 45.00 Score for trading across borders (0100) 68.65 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 11 Depth of credit information index (08) 1 Documentary compliance (hours) 24 Cost (% of income per capita) 48.5 Credit bureau coverage (% of adults) 8 Border compliance (hours) 96 Minimum capital (% of income per capita) 21.2 Credit registry coverage (% of adults) 73.3 Cost to export 0.0 0.0 Documentary compliance (US$) 140 Dealing with construction permits (rank) Border compliance (US$) 560 Score for dealing with construction permits (0100) 113 Protecting minority investors (rank) 125 Time to import Procedures (number) 66.38 Score for protecting minority investors (0100) 46.67 Documentary compliance (hours) 120 Time (days) Extent of disclosure index (010) Border compliance (hours) 24 Cost (% of warehouse value) 17 Extent of director liability index (010) 2 Cost to import Building quality control index (015) 132 Ease of shareholder suits index (010) 5 Documentary compliance (US$) 75 1.9 Extent of shareholder rights index (010) 6 Border compliance (US$) 250 Getting electricity (rank) 8.0 Extent of ownership and control index (010) 9 Score for getting electricity (0100) Extent of corporate transparency index (010) 3 Enforcing contracts (rank) 79 Procedures (number) 94 3 Score for enforcing contracts (0100) 59.38 Time (days) 72.22 Paying taxes (rank) Time (days) Cost (% of income per capita) Score for paying taxes (0100) 143 Cost (% of claim value) 523 Reliability of supply and transparency of tariffs index (08) 7 Payments (number per year) 59.38 Quality of judicial processes index (018) 27.2 74 Time (hours per year) 7.5 Registering property (rank) 614.7 Total tax and contribution rate (% of profit) 8 Resolving insolvency (rank) Score for registering property (0100) 7 Postfiling index (0100) 664 Score for resolving insolvency (0100) 158 Procedures (number) 32.3 Time (years) 25.36 Time (days) 75 49.54 Cost (% of estate) Cost (% of property value) 65.79 Recovery rate (cents on the dollar) 5.3 Quality of land administration index (030) 58.56 Strength of insolvency framework index (016) 18.0 8 18.1 EGYPT, ARAB REP. 38 GNI per capita (US$) 5.0 Ease of doing business rank (1190) 2.1 Population 16.0 3,010 97,553,151 120 Ease of doing business score (0100)
Starting a business (rank) 109 Getting credit (rank) 60 Trading across borders (rank) 171 Score for starting a business (0100) 84.11 Score for getting credit (0100) 65.00 Score for trading across borders (0100) 42.23 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 6.5 Depth of credit information index (08) 5 Documentary compliance (hours) 88 Cost (% of income per capita) 11.5 Credit bureau coverage (% of adults) 8 Border compliance (hours) 48 Minimum capital (% of income per capita) 40.3 Credit registry coverage (% of adults) 27.3 Cost to export 0.0 8.4 Documentary compliance (US$) 100 Dealing with construction permits (rank) Border compliance (US$) 258 Score for dealing with construction permits (0100) 68 Protecting minority investors (rank) 72 Time to import Procedures (number) 71.77 Score for protecting minority investors (0100) 58.33 Documentary compliance (hours) 265 Time (days) Extent of disclosure index (010) Border compliance (hours) 240 Cost (% of warehouse value) 19 Extent of director liability index (010) 8 Cost to import Building quality control index (015) 173 Ease of shareholder suits index (010) 3 Documentary compliance (US$) 1,000 1.6 Extent of shareholder rights index (010) 3 Border compliance (US$) 554 Getting electricity (rank) 14.0 Extent of ownership and control index (010) 5 Score for getting electricity (0100) Extent of corporate transparency index (010) 7 Enforcing contracts (rank) 160 Procedures (number) 96 9 Score for enforcing contracts (0100) 42.75 Time (days) 71.41 Paying taxes (rank) Time (days) 1,010 Cost (% of income per capita) Score for paying taxes (0100) 159 Cost (% of claim value) 26.2 Reliability of supply and transparency of tariffs index (08) 5 Payments (number per year) 52.73 Quality of judicial processes index (018) 53 Time (hours per year) 5.5 Registering property (rank) 269.5 Total tax and contribution rate (% of profit) 29 Resolving insolvency (rank) Score for registering property (0100) 3 Postfiling index (0100) 392 Score for resolving insolvency (0100) 101 Procedures (number) 46.4 Time (years) 42.27 Time (days) 125 36.54 Cost (% of estate) Cost (% of property value) 55.00 Recovery rate (cents on the dollar) 2.5 Quality of land administration index (030) Strength of insolvency framework index (016) 22.0 9 23.4 76 9.5 9.0
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 169
Reform making it easier to do business Change making it more difficult to do business
EL SALVADOR Latin America & Caribbean 65.41 GNI per capita (US$) 3,560 Ease of doing business rank (1190) 85 Ease of doing business score (0100) Population 6,377,853
Starting a business (rank) 147 Getting credit (rank) 22 Trading across borders (rank) 44 Score for starting a business (0100) 78.41 Score for getting credit (0100) 80.00 Score for trading across borders (0100) 89.76 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 9 Depth of credit information index (08) 9 Documentary compliance (hours) 9 Cost (% of income per capita) 16.5 Credit bureau coverage (% of adults) 7 Border compliance (hours) 24 Minimum capital (% of income per capita) 45.1 Credit registry coverage (% of adults) 33.6 Cost to export 2.7 29.8 Documentary compliance (US$) 50 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 128 Score for dealing with construction permits (0100) 173 Score for protecting minority investors (0100) 161 Time to import Procedures (number) 51.82 Extent of disclosure index (010) 38.33 Documentary compliance (hours) 13 Time (days) Extent of director liability index (010) Border compliance (hours) 36 Cost (% of warehouse value) 17 Ease of shareholder suits index (010) 3 Cost to import Building quality control index (015) 314 Extent of shareholder rights index (010) 0 Documentary compliance (US$) 67 5.7 Extent of ownership and control index (010) 7 Border compliance (US$) 128 Getting electricity (rank) 10.0 Extent of corporate transparency index (010) 6 Score for getting electricity (0100) 1 Enforcing contracts (rank) 109 Procedures (number) 97 Paying taxes (rank) 6 Score for enforcing contracts (0100) 55.30 Time (days) 71.24 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 62 Cost (% of claim value) 816 Reliability of supply and transparency of tariffs index (08) 7 Time (hours per year) 77.30 Quality of judicial processes index (018) 19.2 56 Total tax and contribution rate (% of profit) 8.0 Registering property (rank) 553.4 Postfiling index (0100) 7 Resolving insolvency (rank) Score for registering property (0100) 6 180 Score for resolving insolvency (0100) 89 Procedures (number) Sub-Saharan Africa 35.6 Time (years) 45.63 Time (days) 73 Ease of doing business score (0100) 49.54 Cost (% of estate) Cost (% of property value) 66.32 Recovery rate (cents on the dollar) 3.5 Quality of land administration index (030) Strength of insolvency framework index (016) 12.0 6 32.5 EQUATORIAL GUINEA 31 41.94 GNI per capita (US$) 9.0 Ease of doing business rank (1190) 3.8 Population 14.0 7,060 1,267,689 177
Starting a business (rank) 184 Getting credit (rank) 124 Trading across borders (rank) 175 Score for starting a business (0100) 55.74 Score for getting credit (0100) 40.00 Score for trading across borders (0100) 32.05 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 16 Depth of credit information index (08) 6 Documentary compliance (hours) 154 Cost (% of income per capita) 33 Credit bureau coverage (% of adults) 2 Border compliance (hours) 132 Minimum capital (% of income per capita) 101.2 Credit registry coverage (% of adults) 0.0 Cost to export 22.3 8.7 Documentary compliance (US$) 85 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 760 Score for dealing with construction permits (0100) 163 Score for protecting minority investors (0100) 149 Time to import Procedures (number) 55.01 Extent of disclosure index (010) 40.00 Documentary compliance (hours) 240 Time (days) Extent of director liability index (010) Border compliance (hours) 240 Cost (% of warehouse value) 13 Ease of shareholder suits index (010) 7 Cost to import Building quality control index (015) 144 Extent of shareholder rights index (010) 1 Documentary compliance (US$) 70 4.1 Extent of ownership and control index (010) 5 Border compliance (US$) 985 Getting electricity (rank) 1.0 Extent of corporate transparency index (010) 4 Score for getting electricity (0100) 3 Enforcing contracts (rank) 101 Procedures (number) 150 Paying taxes (rank) 4 Score for enforcing contracts (0100) 56.17 Time (days) 54.41 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 179 Cost (% of claim value) 475 Reliability of supply and transparency of tariffs index (08) 5 Time (hours per year) 41.54 Quality of judicial processes index (018) 19.5 106 Total tax and contribution rate (% of profit) 3.5 Registering property (rank) 872.2 Postfiling index (0100) 46 Resolving insolvency (rank) Score for registering property (0100) 492 Score for resolving insolvency (0100) 168 Procedures (number) 0 Sub-Saharan Africa 79.4 Time (years) 0.00 Time (days) Ease of doing business score (0100) 93.12 Cost (% of estate) no practice Cost (% of property value) 164 Recovery rate (cents on the dollar) no practice Quality of land administration index (030) 44.45 Strength of insolvency framework index (016) 0.0 ERITREA 6 23.07 GNI per capita (US$) Ease of doing business rank (1190) 23 Population 937 12.5 5,918,919
189
Starting a business (rank) 187 Getting credit (rank) 186 Trading across borders (rank) 189 Score for starting a business (0100) 51.91 Score for getting credit (0100) 0.00 Score for trading across borders (0100) 0.00 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 13 Depth of credit information index (08) 0 Documentary compliance (hours) no practice Cost (% of income per capita) 84 Credit bureau coverage (% of adults) 0 Border compliance (hours) no practice Minimum capital (% of income per capita) 23.7 Credit registry coverage (% of adults) 0.0 Cost to export 104.0 0.0 Documentary compliance (US$) no practice Protecting minority investors (rank) Border compliance (US$) no practice Dealing with construction permits (rank) 186 Score for protecting minority investors (0100) 174 Time to import Score for dealing with construction permits (0100) 0.00 Extent of disclosure index (010) 31.67 Documentary compliance (hours) no practice Procedures (number) no practice Extent of director liability index (010) Border compliance (hours) no practice Time (days) no practice Ease of shareholder suits index (010) 3 Cost to import Cost (% of warehouse value) no practice Extent of shareholder rights index (010) 0 Documentary compliance (US$) no practice Building quality control index (015) no practice Extent of ownership and control index (010) 5 Border compliance (US$) no practice Extent of corporate transparency index (010) 5 Getting electricity (rank) 187 3 Enforcing contracts (rank) 103 Paying taxes (rank) 3 Score for enforcing contracts (0100) 55.93 Score for getting electricity (0100) 0.00 Score for paying taxes (0100) Time (days) Payments (number per year) 152 Cost (% of claim value) 490 Procedures (number) no practice Time (hours per year) 55.90 Quality of judicial processes index (018) 16.6 Total tax and contribution rate (% of profit) 3.0 Time (days) no practice Postfiling index (0100) 30 Resolving insolvency (rank) 216 Score for resolving insolvency (0100) 168 Cost (% of income per capita) no practice 83.7 Time (years) 0.00 93.12 Cost (% of estate) no practice Reliability of supply and transparency of tariffs index (08) no practice Recovery rate (cents on the dollar) no practice Strength of insolvency framework index (016) 0.0 Registering property (rank) 180 0.0 Score for registering property (0100) 35.30 Time (days) 11 Cost (% of property value) 78 Quality of land administration index (030) 9.0
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 170 DOING BUSINESS 2019
Reform making it easier to do business Change making it more difficult to do business
ESTONIA OECD high income 80.50 GNI per capita (US$) 18,190 Ease of doing business rank (1190) 16 Ease of doing business score (0100) Population 1,315,480
Starting a business (rank) 15 Getting credit (rank) 44 Trading across borders (rank) 17 Score for starting a business (0100) 95.25 Score for getting credit (0100) 70.00 Score for trading across borders (0100) 99.92 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 3 Depth of credit information index (08) 7 Documentary compliance (hours) 1 Cost (% of income per capita) 3.5 Credit bureau coverage (% of adults) 7 Border compliance (hours) 2 Minimum capital (% of income per capita) 1.1 Credit registry coverage (% of adults) 26.9 Cost to export 14.6 0.0 Documentary compliance (US$) 0 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 0 Score for dealing with construction permits (0100) 14 Score for protecting minority investors (0100) 83 Time to import Procedures (number) 82.53 Extent of disclosure index (010) 56.67 Documentary compliance (hours) 1 Time (days) Extent of director liability index (010) Border compliance (hours) 0 Cost (% of warehouse value) 10 Ease of shareholder suits index (010) 8 Cost to import Building quality control index (015) 103 Extent of shareholder rights index (010) 3 Documentary compliance (US$) 0 0.2 Extent of ownership and control index (010) 6 Border compliance (US$) 0 Getting electricity (rank) 11.0 Extent of corporate transparency index (010) 8 Score for getting electricity (0100) 3 Enforcing contracts (rank) 13 Procedures (number) 46 Paying taxes (rank) 6 Score for enforcing contracts (0100) 74.34 Time (days) 83.26 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 14 Cost (% of claim value) 455 Reliability of supply and transparency of tariffs index (08) 5 Time (hours per year) 89.56 Quality of judicial processes index (018) 21.9 91 Total tax and contribution rate (% of profit) 13.5 Registering property (rank) 154.2 Postfiling index (0100) 8 Resolving insolvency (rank) Score for registering property (0100) 8 50 Score for resolving insolvency (0100) 47 Procedures (number) Sub-Saharan Africa 48.7 Time (years) 62.51 Time (days) 6 Ease of doing business score (0100) 99.38 Cost (% of estate) Cost (% of property value) 91.02 Recovery rate (cents on the dollar) 3.0 Quality of land administration index (030) 58.95 Strength of insolvency framework index (016) 9.0 3 40.7 ESWATINI 17.5 GNI per capita (US$) 13.0 Ease of doing business rank (1190) 0.5 Population 27.5 2,960 1,367,254 117
Starting a business (rank) 159 Getting credit (rank) 85 Trading across borders (rank) 32 Score for starting a business (0100) 74.55 Score for getting credit (0100) 55.00 Score for trading across borders (0100) 92.92 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 12 Depth of credit information index (08) 4 Documentary compliance (hours) 2 Cost (% of income per capita) 30 Credit bureau coverage (% of adults) 7 Border compliance (hours) 2 Minimum capital (% of income per capita) 14.8 Credit registry coverage (% of adults) 43.0 Cost to export 0.2 0.0 Documentary compliance (US$) 76 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 134 Score for dealing with construction permits (0100) 107 Score for protecting minority investors (0100) 140 Time to import Procedures (number) 66.81 Extent of disclosure index (010) 41.67 Documentary compliance (hours) 4 Time (days) Extent of director liability index (010) Border compliance (hours) 3 Cost (% of warehouse value) 14 Ease of shareholder suits index (010) 2 Cost to import Building quality control index (015) 116 Extent of shareholder rights index (010) 5 Documentary compliance (US$) 76 3.5 Extent of ownership and control index (010) 6 Border compliance (US$) 134 Getting electricity (rank) 7.0 Extent of corporate transparency index (010) 6 Score for getting electricity (0100) 3 Enforcing contracts (rank) 172 Procedures (number) 163 Paying taxes (rank) 3 Score for enforcing contracts (0100) 36.72 Time (days) 47.44 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 63 Cost (% of claim value) 956 Reliability of supply and transparency of tariffs index (08) 6 Time (hours per year) 77.09 Quality of judicial processes index (018) 56.1 137 Total tax and contribution rate (% of profit) 7.5 Registering property (rank) 689.2 Postfiling index (0100) 33 Resolving insolvency (rank) Score for registering property (0100) 122 Score for resolving insolvency (0100) 119 Procedures (number) 0 Sub-Saharan Africa 35.7 Time (years) 38.72 Time (days) Ease of doing business score (0100) 83.15 Cost (% of estate) Cost (% of property value) 107 Recovery rate (cents on the dollar) 2.0 Quality of land administration index (030) 58.65 49.06 Strength of insolvency framework index (016) 14.5 37.1 ETHIOPIA 9 GNI per capita (US$) 6.0 Ease of doing business rank (1190) 21 Population 7.1 740 17.5 104,957,438
159
Starting a business (rank) 167 Getting credit (rank) 175 Trading across borders (rank) 154 Score for starting a business (0100) 70.79 Score for getting credit (0100) 15.00 Score for trading across borders (0100) 56.00 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 11 Depth of credit information index (08) 3 Documentary compliance (hours) 76 Cost (% of income per capita) 32 Credit bureau coverage (% of adults) 0 Border compliance (hours) 51 Minimum capital (% of income per capita) 52.7 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 0.4 Documentary compliance (US$) 175 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 172 Score for dealing with construction permits (0100) 168 Score for protecting minority investors (0100) 178 Time to import Procedures (number) 52.84 Extent of disclosure index (010) 28.33 Documentary compliance (hours) 194 Time (days) Extent of director liability index (010) Border compliance (hours) 72 Cost (% of warehouse value) 13 Ease of shareholder suits index (010) 3 Cost to import Building quality control index (015) 134 Extent of shareholder rights index (010) 0 Documentary compliance (US$) 750 14.4 Extent of ownership and control index (010) 2 Border compliance (US$) 120 Getting electricity (rank) 7.0 Extent of corporate transparency index (010) 5 Score for getting electricity (0100) 3 Enforcing contracts (rank) 60 Procedures (number) 131 Paying taxes (rank) 4 Score for enforcing contracts (0100) 62.77 Time (days) 59.71 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 130 Cost (% of claim value) 530 Reliability of supply and transparency of tariffs index (08) 4 Time (hours per year) 63.26 Quality of judicial processes index (018) 15.2 95 Total tax and contribution rate (% of profit) 7.0 Registering property (rank) 891.8 Postfiling index (0100) 29 Resolving insolvency (rank) Score for registering property (0100) 0 300 Score for resolving insolvency (0100) 148 Procedures (number) 37.7 Time (years) 30.53 Time (days) 144 51.56 Cost (% of estate) Cost (% of property value) 51.33 Recovery rate (cents on the dollar) 3.0 Quality of land administration index (030) Strength of insolvency framework index (016) 14.5 7 27.7 52 5.0
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 171
Reform making it easier to do business Change making it more difficult to do business
FIJI East Asia & Pacific 61.15 GNI per capita (US$) 4,970 Ease of doing business rank (1190) 101 Ease of doing business score (0100) Population 905,502
Starting a business (rank) 161 Getting credit (rank) 161 Trading across borders (rank) 79 Score for starting a business (0100) 73.39 Score for getting credit (0100) 25.00 Score for trading across borders (0100) 77.57 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 11 Depth of credit information index (08) 5 Documentary compliance (hours) 56 Cost (% of income per capita) 40 Credit bureau coverage (% of adults) 0 Border compliance (hours) 56 Minimum capital (% of income per capita) 15.9 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 0.0 Documentary compliance (US$) 76 Protecting minority investors (rank) Border compliance (US$) 317 Dealing with construction permits (rank) 102 Score for protecting minority investors (0100) 99 Time to import Score for dealing with construction permits (0100) 67.72 Extent of disclosure index (010) 51.67 Documentary compliance (hours) 34 Procedures (number) Extent of director liability index (010) Border compliance (hours) 42 Time (days) 15 Ease of shareholder suits index (010) 2 Cost to import Cost (% of warehouse value) 141 Extent of shareholder rights index (010) 8 Documentary compliance (US$) 58 Building quality control index (015) 0.5 Extent of ownership and control index (010) 7 Border compliance (US$) 320 7.0 Extent of corporate transparency index (010) 5 4 Enforcing contracts (rank) 97 Getting electricity (rank) 93 Paying taxes (rank) 5 Score for enforcing contracts (0100) 57.05 Score for getting electricity (0100) 72.45 Score for paying taxes (0100) Time (days) Procedures (number) Payments (number per year) 98 Cost (% of claim value) 397 Time (days) 4 Time (hours per year) 71.02 Quality of judicial processes index (018) 42.6 Cost (% of income per capita) 81 Total tax and contribution rate (% of profit) 7.5 Reliability of supply and transparency of tariffs index (08) 1,307.7 Postfiling index (0100) 38 Resolving insolvency (rank) 4 247 Score for resolving insolvency (0100) 96 OECD high income 32.2 Time (years) 43.77 Registering property (rank) 57 Ease of doing business score (0100) 81.62 Cost (% of estate) Score for registering property (0100) 71.86 Recovery rate (cents on the dollar) 1.8 Procedures (number) 80.35 Strength of insolvency framework index (016) 10.0 Time (days) 4 46.5 Cost (% of property value) 69 GNI per capita (US$) 6.0 Quality of land administration index (030) 3.0 Population 19.5 44,580 FINLAND 5,511,303 Ease of doing business rank (1190) 17
Starting a business (rank) 43 Getting credit (rank) 60 Trading across borders (rank) 34 Score for starting a business (0100) 92.43 Score for getting credit (0100) 65.00 Score for trading across borders (0100) 92.44 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 3 Depth of credit information index (08) 7 Documentary compliance (hours) 2 Cost (% of income per capita) 17 Credit bureau coverage (% of adults) 6 Border compliance (hours) 36 Minimum capital (% of income per capita) 0.8 Credit registry coverage (% of adults) 21.4 Cost to export 6.1 0.0 Documentary compliance (US$) 70 Dealing with construction permits (rank) Border compliance (US$) 213 Score for dealing with construction permits (0100) 34 Protecting minority investors (rank) 72 Time to import Procedures (number) 75.79 Score for protecting minority investors (0100) 58.33 Documentary compliance (hours) 1 Time (days) Extent of disclosure index (010) Border compliance (hours) 2 Cost (% of warehouse value) 17 Extent of director liability index (010) 6 Cost to import Building quality control index (015) 65 Ease of shareholder suits index (010) 4 Documentary compliance (US$) 0 0.9 Extent of shareholder rights index (010) 8 Border compliance (US$) 0 Getting electricity (rank) 10.0 Extent of ownership and control index (010) 6 Score for getting electricity (0100) Extent of corporate transparency index (010) 2 Enforcing contracts (rank) 46 Procedures (number) 25 9 Score for enforcing contracts (0100) 66.40 Time (days) 88.98 Paying taxes (rank) Time (days) Cost (% of income per capita) Score for paying taxes (0100) 11 Cost (% of claim value) 485 Reliability of supply and transparency of tariffs index (08) 5 Payments (number per year) 90.64 Quality of judicial processes index (018) 16.2 42 Time (hours per year) 8.5 Registering property (rank) 25.9 Total tax and contribution rate (% of profit) 8 Resolving insolvency (rank) Score for registering property (0100) 8 Postfiling index (0100) 90 Score for resolving insolvency (0100) 2 Procedures (number) 37.3 Time (years) 92.81 Time (days) 28 93.09 Cost (% of estate) Cost (% of property value) 80.73 Recovery rate (cents on the dollar) 0.9 Quality of land administration index (030) 77.29 Strength of insolvency framework index (016) 3.5 3 88.3 FRANCE 47 GNI per capita (US$) 14.5 Ease of doing business rank (1190) 4.0 Population 26.5 37,970 67,118,648 32 Ease of doing business score (0100)
Starting a business (rank) 30 Getting credit (rank) 99 Trading across borders (rank) 1 Score for starting a business (0100) 93.27 Score for getting credit (0100) 50.00 Score for trading across borders (0100) 100.00 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 5 Depth of credit information index (08) 4 Documentary compliance (hours) 1 Cost (% of income per capita) 3.5 Credit bureau coverage (% of adults) 6 Border compliance (hours) 0 Minimum capital (% of income per capita) 0.7 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 47.1 Documentary compliance (US$) 0 Dealing with construction permits (rank) Border compliance (US$) 0 Score for dealing with construction permits (0100) 19 Protecting minority investors (rank) 38 Time to import Procedures (number) 79.30 Score for protecting minority investors (0100) 66.67 Documentary compliance (hours) 1 Time (days) Extent of disclosure index (010) Border compliance (hours) 0 Cost (% of warehouse value) 9 Extent of director liability index (010) 8 Cost to import Building quality control index (015) 183 Ease of shareholder suits index (010) 3 Documentary compliance (US$) 0 3.0 Extent of shareholder rights index (010) 6 Border compliance (US$) 0 Getting electricity (rank) 14.0 Extent of ownership and control index (010) 5 Score for getting electricity (0100) Extent of corporate transparency index (010) 8 Enforcing contracts (rank) 12 Procedures (number) 14 10 Score for enforcing contracts (0100) 74.89 Time (days) 92.01 Paying taxes (rank) Time (days) Cost (% of income per capita) Score for paying taxes (0100) 55 Cost (% of claim value) 395 Reliability of supply and transparency of tariffs index (08) 4 Payments (number per year) 79.31 Quality of judicial processes index (018) 17.4 53 Time (hours per year) 12.0 Registering property (rank) 5.8 Total tax and contribution rate (% of profit) 9 Resolving insolvency (rank) Score for registering property (0100) 8 Postfiling index (0100) 139 Score for resolving insolvency (0100) 28 Procedures (number) 60.4 Time (years) 74.08 Time (days) 96 92.40 Cost (% of estate) Cost (% of property value) 63.33 Recovery rate (cents on the dollar) 1.9 Quality of land administration index (030) Strength of insolvency framework index (016) 9.0 8 73.8 42 11.0 7.3
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 172 DOING BUSINESS 2019
Reform making it easier to do business Change making it more difficult to do business
GABON Sub-Saharan Africa 45.58 GNI per capita (US$) 6,610 Ease of doing business rank (1190) 169 Ease of doing business score (0100) Population 2,025,137
Starting a business (rank) 124 Getting credit (rank) 124 Trading across borders (rank) 170 Score for starting a business (0100) 82.59 Score for getting credit (0100) 40.00 Score for trading across borders (0100) 43.94 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 7 Depth of credit information index (08) 6 Documentary compliance (hours) 60 Cost (% of income per capita) 31 Credit bureau coverage (% of adults) 2 Border compliance (hours) 96 Minimum capital (% of income per capita) 6.1 Credit registry coverage (% of adults) 0.0 Cost to export 2.5 29.0 Documentary compliance (US$) 200 Border compliance (US$) 1,633 Dealing with construction permits (rank) 144 Protecting minority investors (rank) 161 Time to import Score for dealing with construction permits (0100) 59.23 Score for protecting minority investors (0100) 38.33 Documentary compliance (hours) 120 Procedures (number) Extent of disclosure index (010) Border compliance (hours) 84 Time (days) 14 Extent of director liability index (010) 7 Cost to import Cost (% of warehouse value) 276 Ease of shareholder suits index (010) 1 Documentary compliance (US$) 170 Building quality control index (015) 1.0 Extent of shareholder rights index (010) 4 Border compliance (US$) 1,320 7.5 Extent of ownership and control index (010) 4 Getting electricity (rank) Extent of corporate transparency index (010) 3 Enforcing contracts (rank) 180 Score for getting electricity (0100) 161 4 Score for enforcing contracts (0100) 32.84 Procedures (number) 49.58 Paying taxes (rank) Time (days) 1,160 Time (days) Score for paying taxes (0100) 183 Cost (% of claim value) 34.3 Cost (% of income per capita) 7 Payments (number per year) 35.92 Quality of judicial processes index (018) Reliability of supply and transparency of tariffs index (08) 148 Time (hours per year) 4.0 1,294.9 Total tax and contribution rate (% of profit) 50 Resolving insolvency (rank) Registering property (rank) Postfiling index (0100) 632 Score for resolving insolvency (0100) 129 Score for registering property (0100) 3 47.1 Time (years) 36.29 Procedures (number) 42.47 Cost (% of estate) Time (days) 178 Recovery rate (cents on the dollar) 5.0 Cost (% of property value) 37.09 Strength of insolvency framework index (016) 14.5 Quality of land administration index (030) 15.2 6 9.0 GAMBIA, THE 102 Ease of doing business rank (1190) 11.5 450 4.5 2,100,568
Sub-Saharan Africa 51.72 GNI per capita (US$) 149 Ease of doing business score (0100) Population
Starting a business (rank) 169 Getting credit (rank) 134 Trading across borders (rank) 113 Score for starting a business (0100) 69.91 Score for getting credit (0100) 35.00 Score for trading across borders (0100) 67.81 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 7 Depth of credit information index (08) 7 Documentary compliance (hours) 48 Cost (% of income per capita) 25 Credit bureau coverage (% of adults) 0 Border compliance (hours) 109 Minimum capital (% of income per capita) 120.9 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 0.0 Documentary compliance (US$) 133 Protecting minority investors (rank) Border compliance (US$) 381 Dealing with construction permits (rank) 123 Score for protecting minority investors (0100) 165 Time to import Score for dealing with construction permits (0100) 64.51 Extent of disclosure index (010) 36.67 Documentary compliance (hours) 32 Procedures (number) Extent of director liability index (010) Border compliance (hours) 87 Time (days) 12 Ease of shareholder suits index (010) 2 Cost to import Cost (% of warehouse value) 144 Extent of shareholder rights index (010) 5 Documentary compliance (US$) 152 Building quality control index (015) 2.0 Extent of ownership and control index (010) 5 Border compliance (US$) 326 4.5 Extent of corporate transparency index (010) 4 1 Enforcing contracts (rank) 117 Getting electricity (rank) 160 Paying taxes (rank) 5 Score for enforcing contracts (0100) 53.91 Score for getting electricity (0100) 50.12 Score for paying taxes (0100) Time (days) Procedures (number) Payments (number per year) 169 Cost (% of claim value) 407 Time (days) 5 Time (hours per year) 49.34 Quality of judicial processes index (018) 37.9 Cost (% of income per capita) 78 Total tax and contribution rate (% of profit) 5.0 Reliability of supply and transparency of tariffs index (08) 3,248.9 Postfiling index (0100) 49 Resolving insolvency (rank) 0 326 Score for resolving insolvency (0100) 128 Europe & Central Asia 51.3 Time (years) 36.59 Registering property (rank) 132 Ease of doing business score (0100) 53.46 Cost (% of estate) Score for registering property (0100) 53.29 Recovery rate (cents on the dollar) 2.0 Procedures (number) 83.28 Strength of insolvency framework index (016) 14.5 Time (days) 5 27.3 Cost (% of property value) 66 GNI per capita (US$) 7.0 Quality of land administration index (030) 7.6 Population 8.5 3,790 GEORGIA 3,717,100 Ease of doing business rank (1190) 6
Starting a business (rank) 2 Getting credit (rank) 12 Trading across borders (rank) 43 Score for starting a business (0100) 99.34 Score for getting credit (0100) 85.00 Score for trading across borders (0100) 90.03 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 1 Depth of credit information index (08) 9 Documentary compliance (hours) 2 Cost (% of income per capita) 2 Credit bureau coverage (% of adults) 8 Border compliance (hours) 6 Minimum capital (% of income per capita) 2.2 Credit registry coverage (% of adults) 100.0 Cost to export 0.0 0.0 Documentary compliance (US$) 0 Dealing with construction permits (rank) Border compliance (US$) 112 Score for dealing with construction permits (0100) 27 Protecting minority investors (rank) 2 Time to import Procedures (number) 77.61 Score for protecting minority investors (0100) 81.67 Documentary compliance (hours) 2 Time (days) Extent of disclosure index (010) Border compliance (hours) 15 Cost (% of warehouse value) 11 Extent of director liability index (010) 9 Cost to import Building quality control index (015) 63 Ease of shareholder suits index (010) 6 Documentary compliance (US$) 189 0.3 Extent of shareholder rights index (010) 9 Border compliance (US$) 396 Getting electricity (rank) 7.0 Extent of ownership and control index (010) 7 Score for getting electricity (0100) Extent of corporate transparency index (010) 9 Enforcing contracts (rank) 8 Procedures (number) 39 9 Score for enforcing contracts (0100) 76.90 Time (days) 84.38 Paying taxes (rank) Time (days) Cost (% of income per capita) Score for paying taxes (0100) 16 Cost (% of claim value) 285 Reliability of supply and transparency of tariffs index (08) 3 Payments (number per year) 89.03 Quality of judicial processes index (018) 25.0 71 Time (hours per year) 13.0 Registering property (rank) 157.4 Total tax and contribution rate (% of profit) 5 Resolving insolvency (rank) Score for registering property (0100) 5 Postfiling index (0100) 220 Score for resolving insolvency (0100) 60 Procedures (number) 9.9 Time (years) 56.03 Time (days) 4 85.89 Cost (% of estate) Cost (% of property value) 92.86 Recovery rate (cents on the dollar) 2.0 Quality of land administration index (030) Strength of insolvency framework index (016) 10.0 1 40.2 1 11.0 21.5
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 173
Reform making it easier to do business Change making it more difficult to do business
GERMANY OECD high income 78.90 GNI per capita (US$) 43,490 Ease of doing business rank (1190) 24 Ease of doing business score (0100) Population 82,695,000
Starting a business (rank) 114 Getting credit (rank) 44 Trading across borders (rank) 40 Score for starting a business (0100) 83.58 Score for getting credit (0100) 70.00 Score for trading across borders (0100) 91.77 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 9 Depth of credit information index (08) 6 Documentary compliance (hours) 1 Cost (% of income per capita) 8 Credit bureau coverage (% of adults) 8 Border compliance (hours) 36 Minimum capital (% of income per capita) 6.7 Credit registry coverage (% of adults) 100.0 Cost to export 31.0 2.0 Documentary compliance (US$) 45 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 345 Score for dealing with construction permits (0100) 24 Score for protecting minority investors (0100) 72 Time to import Procedures (number) 78.16 Extent of disclosure index (010) 58.33 Documentary compliance (hours) 1 Time (days) Extent of director liability index (010) Border compliance (hours) 0 Cost (% of warehouse value) 9 Ease of shareholder suits index (010) 5 Cost to import Building quality control index (015) 126 Extent of shareholder rights index (010) 5 Documentary compliance (US$) 0 1.2 Extent of ownership and control index (010) 5 Border compliance (US$) 0 Getting electricity (rank) 9.5 Extent of corporate transparency index (010) 7 Score for getting electricity (0100) 6 Enforcing contracts (rank) 26 Procedures (number) 5 Paying taxes (rank) 7 Score for enforcing contracts (0100) 70.39 Time (days) 98.79 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 43 Cost (% of claim value) 499 Reliability of supply and transparency of tariffs index (08) 3 Time (hours per year) 82.11 Quality of judicial processes index (018) 14.4 28 Total tax and contribution rate (% of profit) 10.5 Registering property (rank) 38.5 Postfiling index (0100) 9 Resolving insolvency (rank) Score for registering property (0100) 8 218 Score for resolving insolvency (0100) 4 Procedures (number) Sub-Saharan Africa 49.0 Time (years) 90.12 Time (days) 78 Ease of doing business score (0100) 97.67 Cost (% of estate) Cost (% of property value) 65.70 Recovery rate (cents on the dollar) 1.2 Quality of land administration index (030) 59.22 Strength of insolvency framework index (016) 8.0 6 80.4 GHANA 52 GNI per capita (US$) 15.0 Ease of doing business rank (1190) 6.7 Population 22.0 1,490 28,833,629 114
Starting a business (rank) 108 Getting credit (rank) 73 Trading across borders (rank) 156 Score for starting a business (0100) 84.29 Score for getting credit (0100) 60.00 Score for trading across borders (0100) 54.84 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 8 Depth of credit information index (08) 6 Documentary compliance (hours) 89 Cost (% of income per capita) 14 Credit bureau coverage (% of adults) 6 Border compliance (hours) 108 Minimum capital (% of income per capita) 15.5 Credit registry coverage (% of adults) 22.4 Cost to export 1.4 0.0 Documentary compliance (US$) 155 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 490 Score for dealing with construction permits (0100) 115 Score for protecting minority investors (0100) 99 Time to import Procedures (number) 66.16 Extent of disclosure index (010) 51.67 Documentary compliance (hours) 36 Time (days) Extent of director liability index (010) Border compliance (hours) 80 Cost (% of warehouse value) 16 Ease of shareholder suits index (010) 7 Cost to import Building quality control index (015) 170 Extent of shareholder rights index (010) 5 Documentary compliance (US$) 474 4.6 Extent of ownership and control index (010) 7 Border compliance (US$) 553 Getting electricity (rank) 11.0 Extent of corporate transparency index (010) 6 Score for getting electricity (0100) 3 Enforcing contracts (rank) 116 Procedures (number) 86 Paying taxes (rank) 3 Score for enforcing contracts (0100) 54.00 Time (days) 74.02 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 115 Cost (% of claim value) 710 Reliability of supply and transparency of tariffs index (08) 4 Time (hours per year) 66.77 Quality of judicial processes index (018) 23.0 78 Total tax and contribution rate (% of profit) 6.5 Registering property (rank) 906.0 Postfiling index (0100) 31 Resolving insolvency (rank) Score for registering property (0100) 4 224 Score for resolving insolvency (0100) 160 Procedures (number) OECD high income 32.4 Time (years) 24.94 Time (days) 123 Ease of doing business score (0100) 49.54 Cost (% of estate) Cost (% of property value) 55.54 Recovery rate (cents on the dollar) 1.9 Quality of land administration index (030) Strength of insolvency framework index (016) 22.0 6 23.1 GREECE 47 68.08 GNI per capita (US$) 4.0 Ease of doing business rank (1190) 6.1 Population 8.0 18,090 10,760,421 72
Starting a business (rank) 44 Getting credit (rank) 99 Trading across borders (rank) 31 Score for starting a business (0100) 92.39 Score for getting credit (0100) 50.00 Score for trading across borders (0100) 93.72 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 4 Depth of credit information index (08) 3 Documentary compliance (hours) 1 Cost (% of income per capita) 12.5 Credit bureau coverage (% of adults) 7 Border compliance (hours) 24 Minimum capital (% of income per capita) 1.5 Credit registry coverage (% of adults) 72.5 Cost to export 0.0 0.0 Documentary compliance (US$) 30 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 300 Score for dealing with construction permits (0100) 39 Score for protecting minority investors (0100) 51 Time to import Procedures (number) 75.29 Extent of disclosure index (010) 63.33 Documentary compliance (hours) 1 Time (days) Extent of director liability index (010) Border compliance (hours) 1 Cost (% of warehouse value) 17 Ease of shareholder suits index (010) 7 Cost to import Building quality control index (015) 123 Extent of shareholder rights index (010) 4 Documentary compliance (US$) 0 1.9 Extent of ownership and control index (010) 5 Border compliance (US$) 0 Getting electricity (rank) 13.0 Extent of corporate transparency index (010) 7 Score for getting electricity (0100) 7 Enforcing contracts (rank) 132 Procedures (number) 79 Paying taxes (rank) 8 Score for enforcing contracts (0100) 50.19 Time (days) 75.97 Score for paying taxes (0100) Time (days) 1,580 Cost (% of income per capita) Payments (number per year) 65 Cost (% of claim value) 14.4 Reliability of supply and transparency of tariffs index (08) 7 Time (hours per year) 76.89 Quality of judicial processes index (018) 12.0 55 Total tax and contribution rate (% of profit) Registering property (rank) 69.9 Postfiling index (0100) 8 Resolving insolvency (rank) 62 Score for registering property (0100) 7 193 Score for resolving insolvency (0100) 55.39 Procedures (number) 51.9 Time (years) Time (days) 153 75.70 Cost (% of estate) 3.5 Cost (% of property value) 47.59 Recovery rate (cents on the dollar) 9.0 Quality of land administration index (030) Strength of insolvency framework index (016) 33.2 11 12.0
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 174 DOING BUSINESS 2019
Reform making it easier to do business Change making it more difficult to do business
GRENADA Latin America & Caribbean 52.71 GNI per capita (US$) 9,650 Ease of doing business rank (1190) 147 Ease of doing business score (0100) Population 107,825
Starting a business (rank) 85 Getting credit (rank) 144 Trading across borders (rank) 135 Score for starting a business (0100) 87.26 Score for getting credit (0100) 30.00 Score for trading across borders (0100) 61.52 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 6 Depth of credit information index (08) 6 Documentary compliance (hours) 13 Cost (% of income per capita) 15 Credit bureau coverage (% of adults) 0 Border compliance (hours) 101 Minimum capital (% of income per capita) 14.0 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 0.0 Documentary compliance (US$) 40 Dealing with construction permits (rank) Border compliance (US$) 1,034 Score for dealing with construction permits (0100) 130 Protecting minority investors (rank) 132 Time to import Procedures (number) 62.53 Score for protecting minority investors (0100) 43.33 Documentary compliance (hours) 24 Time (days) Extent of disclosure index (010) Border compliance (hours) 37 Cost (% of warehouse value) 15 Extent of director liability index (010) 4 Cost to import Building quality control index (015) 146 Ease of shareholder suits index (010) 8 Documentary compliance (US$) 50 1.7 Extent of shareholder rights index (010) 8 Border compliance (US$) 1,256 Getting electricity (rank) 5.0 Extent of ownership and control index (010) 3 Score for getting electricity (0100) Extent of corporate transparency index (010) 2 Enforcing contracts (rank) 80 Procedures (number) 89 1 Score for enforcing contracts (0100) 59.33 Time (days) 73.34 Paying taxes (rank) Time (days) Cost (% of income per capita) Score for paying taxes (0100) 142 Cost (% of claim value) 688 Reliability of supply and transparency of tariffs index (08) 5 Payments (number per year) 59.62 Quality of judicial processes index (018) 32.6 38 Time (hours per year) 11.0 Registering property (rank) 169.4 Total tax and contribution rate (% of profit) 42 Resolving insolvency (rank) Score for registering property (0100) 3 Postfiling index (0100) 140 Score for resolving insolvency (0100) 168 Procedures (number) 47.8 Time (years) 0.00 Time (days) 146 Latin America & Caribbean 48.85 Cost (% of estate) no practice Cost (% of property value) 50.14 Ease of doing business score (0100) Recovery rate (cents on the dollar) no practice Quality of land administration index (030) 62.17 Strength of insolvency framework index (016) 0.0 8 0.0 GUATEMALA 32 GNI per capita (US$) Ease of doing business rank (1190) 7.4 Population 4,060 7.0 16,913,503
98
Starting a business (rank) 89 Getting credit (rank) 22 Trading across borders (rank) 83 Score for starting a business (0100) 86.71 Score for getting credit (0100) 80.00 Score for trading across borders (0100) 77.15 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 6 Depth of credit information index (08) 9 Documentary compliance (hours) 48 Cost (% of income per capita) 15 Credit bureau coverage (% of adults) 7 Border compliance (hours) 36 Minimum capital (% of income per capita) 18.1 Credit registry coverage (% of adults) 7.0 Cost to export 0.6 24.2 Documentary compliance (US$) 105 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 310 Score for dealing with construction permits (0100) 122 Score for protecting minority investors (0100) 174 Time to import Procedures (number) 64.72 Extent of disclosure index (010) 31.67 Documentary compliance (hours) 32 Time (days) Extent of director liability index (010) Border compliance (hours) 72 Cost (% of warehouse value) 11 Ease of shareholder suits index (010) 3 Cost to import Building quality control index (015) 230 Extent of shareholder rights index (010) 2 Documentary compliance (US$) 37 6.3 Extent of ownership and control index (010) 5 Border compliance (US$) 405 Getting electricity (rank) 11.0 Extent of corporate transparency index (010) 5 Score for getting electricity (0100) 1 Enforcing contracts (rank) 176 Procedures (number) 44 Paying taxes (rank) 3 Score for enforcing contracts (0100) 34.55 Time (days) 84.12 Score for paying taxes (0100) Time (days) 1,402 Cost (% of income per capita) Payments (number per year) 102 Cost (% of claim value) 26.5 Reliability of supply and transparency of tariffs index (08) 5 Time (hours per year) 70.30 Quality of judicial processes index (018) 44 Total tax and contribution rate (% of profit) 6.0 Registering property (rank) 515.4 Postfiling index (0100) 8 Resolving insolvency (rank) Score for registering property (0100) 7 248 Score for resolving insolvency (0100) 156 Procedures (number) Sub-Saharan Africa 35.2 Time (years) 27.59 Time (days) 86 Ease of doing business score (0100) 33.04 Cost (% of estate) Cost (% of property value) 64.90 Recovery rate (cents on the dollar) 3.0 Quality of land administration index (030) 51.51 Strength of insolvency framework index (016) 14.5 7 28.0 GUINEA 24 GNI per capita (US$) 4.0 Ease of doing business rank (1190) 3.7 Population 13.5 820 12,717,176 152
Starting a business (rank) 111 Getting credit (rank) 144 Trading across borders (rank) 167 Score for starting a business (0100) 83.90 Score for getting credit (0100) 30.00 Score for trading across borders (0100) 47.82 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 6 Depth of credit information index (08) 6 Documentary compliance (hours) 139 Cost (% of income per capita) 15 Credit bureau coverage (% of adults) 0 Border compliance (hours) 72 Minimum capital (% of income per capita) 38.2 Credit registry coverage (% of adults) 0.0 Cost to export 5.4 0.0 Documentary compliance (US$) 128 Protecting minority investors (rank) Border compliance (US$) 778 Dealing with construction permits (rank) 50 Score for protecting minority investors (0100) 149 Time to import Score for dealing with construction permits (0100) 74.04 Extent of disclosure index (010) 40.00 Documentary compliance (hours) 156 Procedures (number) Extent of director liability index (010) Border compliance (hours) 79 Time (days) 15 Ease of shareholder suits index (010) 7 Cost to import Cost (% of warehouse value) 151 Extent of shareholder rights index (010) 1 Documentary compliance (US$) 180 Building quality control index (015) 1.6 Extent of ownership and control index (010) 5 Border compliance (US$) 809 12.0 Extent of corporate transparency index (010) 4 3 Enforcing contracts (rank) 118 Getting electricity (rank) 146 Paying taxes (rank) 4 Score for enforcing contracts (0100) 53.87 Score for getting electricity (0100) 55.54 Score for paying taxes (0100) Time (days) Procedures (number) Payments (number per year) 181 Cost (% of claim value) 311 Time (days) 4 Time (hours per year) 38.93 Quality of judicial processes index (018) 45.0 Cost (% of income per capita) 69 Total tax and contribution rate (% of profit) 5.0 Reliability of supply and transparency of tariffs index (08) 3,160.3 Postfiling index (0100) 33 Resolving insolvency (rank) 0 400 Score for resolving insolvency (0100) 116 61.4 Time (years) 39.10 Registering property (rank) 138 12.77 Cost (% of estate) Score for registering property (0100) 51.92 Recovery rate (cents on the dollar) 3.8 Procedures (number) Strength of insolvency framework index (016) 8.0 Time (days) 6 20.4 Cost (% of property value) 44 9.0 Quality of land administration index (030) 7.8
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 175
Reform making it easier to do business Change making it more difficult to do business
GUINEA-BISSAU Sub-Saharan Africa 42.85 GNI per capita (US$) 660 Ease of doing business rank (1190) 175 Ease of doing business score (0100) Population 1,861,283
Starting a business (rank) 158 Getting credit (rank) 144 Trading across borders (rank) 144 Score for starting a business (0100) 75.22 Score for getting credit (0100) 30.00 Score for trading across borders (0100) 59.60 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 8.5 Depth of credit information index (08) 6 Documentary compliance (hours) 60 Cost (% of income per capita) 8.5 Credit bureau coverage (% of adults) 0 Border compliance (hours) 118 Minimum capital (% of income per capita) 91.0 Credit registry coverage (% of adults) 0.5 Cost to export 6.0 0.2 Documentary compliance (US$) 160 Protecting minority investors (rank) Border compliance (US$) 585 Dealing with construction permits (rank) 178 Score for protecting minority investors (0100) 140 Time to import Score for dealing with construction permits (0100) 44.40 Extent of disclosure index (010) 41.67 Documentary compliance (hours) 36 Procedures (number) Extent of director liability index (010) Border compliance (hours) 84 Time (days) 13 Ease of shareholder suits index (010) 7 Cost to import Cost (% of warehouse value) 143 Extent of shareholder rights index (010) 1 Documentary compliance (US$) 205 Building quality control index (015) 24.6 Extent of ownership and control index (010) 6 Border compliance (US$) 550 6.5 Extent of corporate transparency index (010) 4 3 Enforcing contracts (rank) 169 Getting electricity (rank) 180 Paying taxes (rank) 4 Score for enforcing contracts (0100) 38.61 Score for getting electricity (0100) 29.57 Score for paying taxes (0100) Time (days) 1,785 Procedures (number) Payments (number per year) 154 Cost (% of claim value) 28.0 Time (days) 7 Time (hours per year) 54.93 Quality of judicial processes index (018) Cost (% of income per capita) 257 Total tax and contribution rate (% of profit) 8.5 Reliability of supply and transparency of tariffs index (08) 1,219.8 Postfiling index (0100) 46 Resolving insolvency (rank) 218 Score for resolving insolvency (0100) 168 0 Latin America & Caribbean 45.5 Time (years) 0.00 Ease of doing business score (0100) 45.34 Cost (% of estate) no practice Registering property (rank) 128 Recovery rate (cents on the dollar) no practice Score for registering property (0100) 54.50 Strength of insolvency framework index (016) 0.0 Procedures (number) 0.0 Time (days) 5 55.57 GNI per capita (US$) Cost (% of property value) 48 Population 4,460 Quality of land administration index (030) 5.4 777,859 GUYANA Ease of doing business rank (1190) 134
Starting a business (rank) 97 Getting credit (rank) 85 Trading across borders (rank) 146 Score for starting a business (0100) 85.61 Score for getting credit (0100) 55.00 Score for trading across borders (0100) 59.33 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 7 Depth of credit information index (08) 3 Documentary compliance (hours) 200 Cost (% of income per capita) 18 Credit bureau coverage (% of adults) 8 Border compliance (hours) 72 Minimum capital (% of income per capita) 9.4 Credit registry coverage (% of adults) 60.5 Cost to export 0.0 0.0 Documentary compliance (US$) 78 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 378 Score for dealing with construction permits (0100) 164 Score for protecting minority investors (0100) 99 Time to import Procedures (number) 54.75 Extent of disclosure index (010) 51.67 Documentary compliance (hours) 156 Time (days) Extent of director liability index (010) Border compliance (hours) 84 Cost (% of warehouse value) 17 Ease of shareholder suits index (010) 5 Cost to import Building quality control index (015) 208 Extent of shareholder rights index (010) 5 Documentary compliance (US$) 63 1.4 Extent of ownership and control index (010) 8 Border compliance (US$) 265 Getting electricity (rank) 4.0 Extent of corporate transparency index (010) 6 Score for getting electricity (0100) 2 Enforcing contracts (rank) 93 Procedures (number) 165 Paying taxes (rank) 5 Score for enforcing contracts (0100) 57.87 Time (days) 45.91 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 119 Cost (% of claim value) 581 Reliability of supply and transparency of tariffs index (08) 8 Time (hours per year) 65.67 Quality of judicial processes index (018) 27.0 82 Total tax and contribution rate (% of profit) 7.5 Registering property (rank) 421.0 Postfiling index (0100) 35 Resolving insolvency (rank) Score for registering property (0100) 0 256 Score for resolving insolvency (0100) 162 Procedures (number) Latin America & Caribbean 30.6 Time (years) 22.38 Time (days) 117 Ease of doing business score (0100) 54.24 Cost (% of estate) Cost (% of property value) 57.48 Recovery rate (cents on the dollar) 3.0 Quality of land administration index (030) 38.52 Strength of insolvency framework index (016) 28.5 6 18.4 HAITI 45 GNI per capita (US$) 4.0 Ease of doing business rank (1190) 4.6 Population 7.0 760 10,981,229 182
Starting a business (rank) 189 Getting credit (rank) 178 Trading across borders (rank) 86 Score for starting a business (0100) 33.80 Score for getting credit (0100) 10.00 Score for trading across borders (0100) 76.90 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 12 Depth of credit information index (08) 2 Documentary compliance (hours) 22 Cost (% of income per capita) 97 Credit bureau coverage (% of adults) 0 Border compliance (hours) 28 Minimum capital (% of income per capita) 200.3 Credit registry coverage (% of adults) 0.0 Cost to export 12.4 3.5 Documentary compliance (US$) 48 Border compliance (US$) 368 Dealing with construction permits (rank) 180 Protecting minority investors (rank) 188 Time to import Score for dealing with construction permits (0100) 44.15 Score for protecting minority investors (0100) 21.67 Documentary compliance (hours) 28 Procedures (number) Extent of disclosure index (010) Border compliance (hours) 83 Time (days) 14 Extent of director liability index (010) 2 Cost to import Cost (% of warehouse value) 98 Ease of shareholder suits index (010) 3 Documentary compliance (US$) 150 Building quality control index (015) 20.9 Extent of shareholder rights index (010) 4 Border compliance (US$) 563 5.0 Extent of ownership and control index (010) 3 Extent of corporate transparency index (010) 1 Enforcing contracts (rank) 124 Getting electricity (rank) 142 0 Score for enforcing contracts (0100) 52.49 Score for getting electricity (0100) 56.26 Paying taxes (rank) Time (days) Procedures (number) Score for paying taxes (0100) 147 Cost (% of claim value) 530 Time (days) 4 Payments (number per year) 57.58 Quality of judicial processes index (018) 42.6 Cost (% of income per capita) 60 Time (hours per year) 7.0 Reliability of supply and transparency of tariffs index (08) 3,242.8 Total tax and contribution rate (% of profit) 47 Resolving insolvency (rank) 0 Postfiling index (0100) 184 Score for resolving insolvency (0100) 168 42.7 Time (years) 0.00 Registering property (rank) 181 48.17 Cost (% of estate) no practice Score for registering property (0100) 32.34 Recovery rate (cents on the dollar) no practice Procedures (number) Strength of insolvency framework index (016) 0.0 Time (days) 5 0.0 Cost (% of property value) 312 Quality of land administration index (030) 6.8 2.5
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 176 DOING BUSINESS 2019
Reform making it easier to do business Change making it more difficult to do business
HONDURAS Latin America & Caribbean 58.22 GNI per capita (US$) 2,250 Ease of doing business rank (1190) 121 Ease of doing business score (0100) Population 9,265,067
Starting a business (rank) 154 Getting credit (rank) 12 Trading across borders (rank) 123 Score for starting a business (0100) 77.06 Score for getting credit (0100) 85.00 Score for trading across borders (0100) 65.85 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 11 Depth of credit information index (08) 9 Documentary compliance (hours) 48 Cost (% of income per capita) 13 Credit bureau coverage (% of adults) 8 Border compliance (hours) 88 Minimum capital (% of income per capita) 40.7 Credit registry coverage (% of adults) 47.4 Cost to export 0.0 21.2 Documentary compliance (US$) 80 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 601 Score for dealing with construction permits (0100) 116 Score for protecting minority investors (0100) 140 Time to import Procedures (number) 66.10 Extent of disclosure index (010) 41.67 Documentary compliance (hours) 72 Time (days) Extent of director liability index (010) Border compliance (hours) 96 Cost (% of warehouse value) 17 Ease of shareholder suits index (010) 3 Cost to import Building quality control index (015) 94 Extent of shareholder rights index (010) 8 Documentary compliance (US$) 70 6.9 Extent of ownership and control index (010) 6 Border compliance (US$) 483 Getting electricity (rank) 10.0 Extent of corporate transparency index (010) 5 Score for getting electricity (0100) 1 Enforcing contracts (rank) 152 Procedures (number) 153 Paying taxes (rank) 2 Score for enforcing contracts (0100) 45.54 Time (days) 53.78 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 164 Cost (% of claim value) 920 Reliability of supply and transparency of tariffs index (08) 7 Time (hours per year) 51.74 Quality of judicial processes index (018) 35.2 39 Total tax and contribution rate (% of profit) 7.5 Registering property (rank) 735.0 Postfiling index (0100) 48 Resolving insolvency (rank) Score for registering property (0100) 0 224 Score for resolving insolvency (0100) 143 Procedures (number) East Asia & Pacific 44.4 Time (years) 32.09 Time (days) 95 Ease of doing business score (0100) 35.14 Cost (% of estate) Cost (% of property value) 63.43 Recovery rate (cents on the dollar) 3.8 Quality of land administration index (030) 84.22 Strength of insolvency framework index (016) 14.5 6 19.0 HONG KONG SAR, CHINA 29 GNI per capita (US$) 7.0 Ease of doing business rank (1190) 5.7 Population 14.0 46,310 7,391,700 4
Starting a business (rank) 5 Getting credit (rank) 32 Trading across borders (rank) 27 Score for starting a business (0100) 98.15 Score for getting credit (0100) 75.00 Score for trading across borders (0100) 95.04 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 2 Depth of credit information index (08) 8 Documentary compliance (hours) 1 Cost (% of income per capita) 1.5 Credit bureau coverage (% of adults) 7 Border compliance (hours) 1 Minimum capital (% of income per capita) 1.1 Credit registry coverage (% of adults) 100.0 Cost to export 0.0 0.0 Documentary compliance (US$) 12 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 0 Score for dealing with construction permits (0100) 1 Score for protecting minority investors (0100) 11 Time to import Procedures (number) 88.24 Extent of disclosure index (010) 78.33 Documentary compliance (hours) 1 Time (days) Extent of director liability index (010) Border compliance (hours) 19 Cost (% of warehouse value) 11 Ease of shareholder suits index (010) 10 Cost to import Building quality control index (015) 72 Extent of shareholder rights index (010) 8 Documentary compliance (US$) 57 0.6 Extent of ownership and control index (010) 9 Border compliance (US$) 266 Getting electricity (rank) 14.0 Extent of corporate transparency index (010) 7 Score for getting electricity (0100) 5 Enforcing contracts (rank) 30 Procedures (number) 3 Paying taxes (rank) 8 Score for enforcing contracts (0100) 69.13 Time (days) 99.34 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 1 Cost (% of claim value) 385 Reliability of supply and transparency of tariffs index (08) 3 Time (hours per year) 99.71 Quality of judicial processes index (018) 23.6 24 Total tax and contribution rate (% of profit) 10.0 Registering property (rank) 1.3 Postfiling index (0100) 3 Resolving insolvency (rank) Score for registering property (0100) 8 34.5 Score for resolving insolvency (0100) 44 Procedures (number) OECD high income 22.9 Time (years) 65.69 Time (days) 53 Ease of doing business score (0100) 98.85 Cost (% of estate) Cost (% of property value) 73.55 Recovery rate (cents on the dollar) 0.8 Quality of land administration index (030) 72.28 Strength of insolvency framework index (016) 5.0 5 87.2 HUNGARY 27.5 GNI per capita (US$) 6.0 Ease of doing business rank (1190) 7.7 Population 27.5 12,870 9,781,127 53
Starting a business (rank) 82 Getting credit (rank) 32 Trading across borders (rank) 1 Score for starting a business (0100) 87.89 Score for getting credit (0100) 75.00 Score for trading across borders (0100) 100.00 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 6 Depth of credit information index (08) 9 Documentary compliance (hours) 1 Cost (% of income per capita) 7 Credit bureau coverage (% of adults) 6 Border compliance (hours) 0 Minimum capital (% of income per capita) 4.9 Credit registry coverage (% of adults) 91.2 Cost to export 40.1 0.0 Documentary compliance (US$) 0 Dealing with construction permits (rank) Border compliance (US$) 0 Score for dealing with construction permits (0100) 110 Protecting minority investors (rank) 110 Time to import Procedures (number) 66.71 Score for protecting minority investors (0100) 50.00 Documentary compliance (hours) 1 Time (days) Extent of disclosure index (010) Border compliance (hours) 0 Cost (% of warehouse value) 22 Extent of director liability index (010) 2 Cost to import Building quality control index (015) 192.5 Ease of shareholder suits index (010) 4 Documentary compliance (US$) 0 Extent of shareholder rights index (010) 6 Border compliance (US$) 0 Getting electricity (rank) 0.8 Extent of ownership and control index (010) 6 Score for getting electricity (0100) 13.0 Extent of corporate transparency index (010) 5 Enforcing contracts (rank) 22 Procedures (number) 7 Score for enforcing contracts (0100) 70.98 Time (days) 122 Paying taxes (rank) Time (days) Cost (% of income per capita) 63.29 Score for paying taxes (0100) 86 Cost (% of claim value) 605 Reliability of supply and transparency of tariffs index (08) Payments (number per year) 73.81 Quality of judicial processes index (018) 15.0 5 Time (hours per year) 12.5 Registering property (rank) 257 Total tax and contribution rate (% of profit) 11 Resolving insolvency (rank) Score for registering property (0100) 82.6 Postfiling index (0100) 277 Score for resolving insolvency (0100) 65 Procedures (number) 40.3 Time (years) 55.03 Time (days) 7 63.94 Cost (% of estate) Cost (% of property value) Recovery rate (cents on the dollar) 2.0 Quality of land administration index (030) 30 Strength of insolvency framework index (016) 14.5 80.09 44.2 4 17.5
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 177
Reform making it easier to do business Change making it more difficult to do business
ICELAND OECD high income 79.35 GNI per capita (US$) 60,830 Ease of doing business rank (1190) 21 Ease of doing business score (0100) Population 341,284
Starting a business (rank) 59 Getting credit (rank) 73 Trading across borders (rank) 53 Score for starting a business (0100) 90.72 Score for getting credit (0100) 60.00 Score for trading across borders (0100) 86.71 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 5 Depth of credit information index (08) 5 Documentary compliance (hours) 2 Cost (% of income per capita) 11.5 Credit bureau coverage (% of adults) 7 Border compliance (hours) 36 Minimum capital (% of income per capita) 1.7 Credit registry coverage (% of adults) 100.0 Cost to export 6.7 0.0 Documentary compliance (US$) 40 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 365 Score for dealing with construction permits (0100) 71 Score for protecting minority investors (0100) 30 Time to import Procedures (number) 71.64 Extent of disclosure index (010) 70.00 Documentary compliance (hours) 3 Time (days) Extent of director liability index (010) Border compliance (hours) 24 Cost (% of warehouse value) 17 Ease of shareholder suits index (010) 7 Cost to import Building quality control index (015) 84 Extent of shareholder rights index (010) 5 Documentary compliance (US$) 0 0.4 Extent of ownership and control index (010) 8 Border compliance (US$) 365 Getting electricity (rank) 8.0 Extent of corporate transparency index (010) 6 Score for getting electricity (0100) 7 Enforcing contracts (rank) 31 Procedures (number) 13 Paying taxes (rank) 9 Score for enforcing contracts (0100) 69.10 Time (days) 92.24 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 33 Cost (% of claim value) 417 Reliability of supply and transparency of tariffs index (08) 4 Time (hours per year) 84.64 Quality of judicial processes index (018) 9.0 22 Total tax and contribution rate (% of profit) 7.5 Registering property (rank) 9.3 Postfiling index (0100) 21 Resolving insolvency (rank) Score for registering property (0100) 7 140 Score for resolving insolvency (0100) 12 Procedures (number) South Asia 29.4 Time (years) 81.85 Time (days) 15 Ease of doing business score (0100) 87.20 Cost (% of estate) Cost (% of property value) 86.61 Recovery rate (cents on the dollar) 1.0 Quality of land administration index (030) 67.23 Strength of insolvency framework index (016) 3.5 3 85.3 INDIA 3.5 GNI per capita (US$) 11.5 Ease of doing business rank (1190) 3.6 Population 26.5 1,820 1,339,180,127 77
Starting a business (rank) 137 Getting credit (rank) 22 Trading across borders (rank) 80 Score for starting a business (0100) 80.96 Score for getting credit (0100) 80.00 Score for trading across borders (0100) 77.46 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 10 Depth of credit information index (08) 9 Documentary compliance (hours) 14.5 Cost (% of income per capita) 16.5 Credit bureau coverage (% of adults) 7 Border compliance (hours) 66.2 Minimum capital (% of income per capita) 14.4 Credit registry coverage (% of adults) 55.9 Cost to export 0.0 0.0 Documentary compliance (US$) 77.7 Dealing with construction permits (rank) Border compliance (US$) 251.6 Score for dealing with construction permits (0100) 52 Protecting minority investors (rank) 7 Time to import Procedures (number) 73.81 Score for protecting minority investors (0100) 80.00 Documentary compliance (hours) 29.7 Time (days) 17.9 Extent of disclosure index (010) Border compliance (hours) 96.7 Cost (% of warehouse value) 94.8 Extent of director liability index (010) 8 Cost to import Building quality control index (015) Ease of shareholder suits index (010) 7 Documentary compliance (US$) 100 5.4 Extent of shareholder rights index (010) 7 Border compliance (US$) 331 Getting electricity (rank) 14.0 Extent of ownership and control index (010) 10 Score for getting electricity (0100) Extent of corporate transparency index (010) 8 Enforcing contracts (rank) 163 Procedures (number) 24 8 Score for enforcing contracts (0100) 41.19 Time (days) 89.15 Paying taxes (rank) Time (days) 1,445 Cost (% of income per capita) Score for paying taxes (0100) 121 Cost (% of claim value) 31.0 Reliability of supply and transparency of tariffs index (08) 3.5 Payments (number per year) 65.36 Quality of judicial processes index (018) 10.5 55 Time (hours per year) 11.9 Registering property (rank) 29.5 Total tax and contribution rate (% of profit) 275.4 Resolving insolvency (rank) 108 Score for registering property (0100) 6.5 Postfiling index (0100) 52.1 Score for resolving insolvency (0100) 40.84 Procedures (number) 49.31 Time (years) Time (days) 166 Cost (% of estate) 4.3 Cost (% of property value) 43.55 Recovery rate (cents on the dollar) 9.0 Quality of land administration index (030) Strength of insolvency framework index (016) 26.5 9 8.5 INDONESIA 69.1 Ease of doing business rank (1190) 8.3 3,540 8.7 263,991,379
East Asia & Pacific 67.96 GNI per capita (US$) 73 Ease of doing business score (0100) Population
Starting a business (rank) 134 Getting credit (rank) 44 Trading across borders (rank) 116 Score for starting a business (0100) 81.22 Score for getting credit (0100) 70.00 Score for trading across borders (0100) 67.27 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 10 Depth of credit information index (08) 6 Documentary compliance (hours) 61.3 Cost (% of income per capita) 19.6 Credit bureau coverage (% of adults) 8 Border compliance (hours) 53.3 Minimum capital (% of income per capita) 6.1 Credit registry coverage (% of adults) 38.1 Cost to export 0.0 58.2 Documentary compliance (US$) 138.8 Dealing with construction permits (rank) Border compliance (US$) 253.7 Score for dealing with construction permits (0100) 112 Protecting minority investors (rank) 51 Time to import Procedures (number) 66.57 Score for protecting minority investors (0100) 63.33 Documentary compliance (hours) 106.2 Time (days) Extent of disclosure index (010) Border compliance (hours) 99.4 Cost (% of warehouse value) 17 Extent of director liability index (010) 10 Cost to import Building quality control index (015) 200.1 Ease of shareholder suits index (010) 5 Documentary compliance (US$) 164.4 Extent of shareholder rights index (010) 2 Border compliance (US$) 382.6 Getting electricity (rank) 4.4 Extent of ownership and control index (010) 7 Score for getting electricity (0100) 13.0 Extent of corporate transparency index (010) 7 Enforcing contracts (rank) 146 Procedures (number) 7 Score for enforcing contracts (0100) 47.23 Time (days) 33 Paying taxes (rank) Time (days) 403.2 Cost (% of income per capita) 86.38 Score for paying taxes (0100) 112 Cost (% of claim value) 70.3 Reliability of supply and transparency of tariffs index (08) Payments (number per year) 68.03 Quality of judicial processes index (018) 4 Time (hours per year) 7.9 Registering property (rank) 34 Total tax and contribution rate (% of profit) 43 Resolving insolvency (rank) Score for registering property (0100) 252.8 Postfiling index (0100) 207.5 Score for resolving insolvency (0100) 36 Procedures (number) 5.8 30.1 Time (years) 67.89 Time (days) 68.82 Cost (% of estate) Cost (% of property value) 100 Recovery rate (cents on the dollar) 1.1 Quality of land administration index (030) 61.67 Strength of insolvency framework index (016) 21.6 65.2 5 10.5 27.6 8.3 14.5
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 178 DOING BUSINESS 2019
Reform making it easier to do business Change making it more difficult to do business
IRAN, ISLAMIC REP. Middle East & North Africa 56.98 GNI per capita (US$) 5,400 Ease of doing business rank (1190) 128 Ease of doing business score (0100) Population 81,162,788
Starting a business (rank) 173 Getting credit (rank) 99 Trading across borders (rank) 121 Score for starting a business (0100) 67.79 Score for getting credit (0100) 50.00 Score for trading across borders (0100) 66.20 Procedures (number) 10.5 Strength of legal rights index (012) Time to export Time (days) 72.5 Depth of credit information index (08) 2 Documentary compliance (hours) 33 Cost (% of income per capita) Credit bureau coverage (% of adults) 8 Border compliance (hours) 101 Minimum capital (% of income per capita) 1.2 Credit registry coverage (% of adults) 58.3 Cost to export 0.0 57.5 Documentary compliance (US$) 60 Dealing with construction permits (rank) Border compliance (US$) 415 Score for dealing with construction permits (0100) 86 Protecting minority investors (rank) 173 Time to import Procedures (number) 69.11 Score for protecting minority investors (0100) 33.33 Documentary compliance (hours) 40 Time (days) Extent of disclosure index (010) Border compliance (hours) 141 Cost (% of warehouse value) 16 Extent of director liability index (010) 7 Cost to import Building quality control index (015) 130 Ease of shareholder suits index (010) 4 Documentary compliance (US$) 90 6.6 Extent of shareholder rights index (010) 1 Border compliance (US$) 660 Getting electricity (rank) 12.5 Extent of ownership and control index (010) 3 Score for getting electricity (0100) Extent of corporate transparency index (010) 3 Enforcing contracts (rank) 89 Procedures (number) 108 2 Score for enforcing contracts (0100) 58.21 Time (days) 68.86 Paying taxes (rank) Time (days) Cost (% of income per capita) Score for paying taxes (0100) 149 Cost (% of claim value) 505 Reliability of supply and transparency of tariffs index (08) 6 Payments (number per year) 56.78 Quality of judicial processes index (018) 19.3 77 Time (hours per year) 5.0 Registering property (rank) 923.1 Total tax and contribution rate (% of profit) 20 Resolving insolvency (rank) Score for registering property (0100) 5 Postfiling index (0100) 216 Score for resolving insolvency (0100) 131 Procedures (number) 44.7 Time (years) 35.57 Time (days) 90 7.96 Cost (% of estate) Cost (% of property value) 63.98 Recovery rate (cents on the dollar) 1.5 Quality of land administration index (030) Strength of insolvency framework index (016) 15.0 6 37.1 IRAQ 31 5.0 Ease of doing business rank (1190) 5.7 15.0 4,770 38,274,618 Middle East & North Africa 44.72 GNI per capita (US$) 171 Ease of doing business score (0100) Population
Starting a business (rank) 155 Getting credit (rank) 186 Trading across borders (rank) 181 Score for starting a business (0100) 76.55 Score for getting credit (0100) 0.00 Score for trading across borders (0100) 25.33 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 8.5 Depth of credit information index (08) 0 Documentary compliance (hours) 504 Cost (% of income per capita) 26.5 Credit bureau coverage (% of adults) 0 Border compliance (hours) 85 Minimum capital (% of income per capita) 38.8 Credit registry coverage (% of adults) 0.0 Cost to export 16.6 1.1 Documentary compliance (US$) 1,800 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 1,118 Score for dealing with construction permits (0100) 103 Score for protecting minority investors (0100) 125 Time to import Procedures (number) 67.64 Extent of disclosure index (010) 46.67 Documentary compliance (hours) 176 Time (days) Extent of director liability index (010) Border compliance (hours) 131 Cost (% of warehouse value) 11 Ease of shareholder suits index (010) 4 Cost to import Building quality control index (015) 167 Extent of shareholder rights index (010) 5 Documentary compliance (US$) 500 0.3 Extent of ownership and control index (010) 5 Border compliance (US$) 644 Getting electricity (rank) 5.5 Extent of corporate transparency index (010) 8 Score for getting electricity (0100) 3 Enforcing contracts (rank) 143 Procedures (number) 126 Paying taxes (rank) 3 Score for enforcing contracts (0100) 48.02 Time (days) 61.73 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 129 Cost (% of claim value) 520 Reliability of supply and transparency of tariffs index (08) 5 Time (hours per year) 63.55 Quality of judicial processes index (018) 28.1 51 Total tax and contribution rate (% of profit) 1.5 Registering property (rank) 436.8 Postfiling index (0100) 15 Resolving insolvency (rank) Score for registering property (0100) 0 312 Score for resolving insolvency (0100) 168 Procedures (number) OECD high income 30.8 Time (years) 0.00 Time (days) 113 Ease of doing business score (0100) 21.43 Cost (% of estate) no practice Cost (% of property value) 57.74 Recovery rate (cents on the dollar) no practice Quality of land administration index (030) 78.91 Strength of insolvency framework index (016) 0.0 5 0.0 IRELAND 51 GNI per capita (US$) Ease of doing business rank (1190) 7.0 Population 55,290 10.5 4,813,608
Starting a business (rank) 10 Getting credit (rank) 44 Trading across borders (rank) 52 Score for starting a business (0100) 95.91 Score for getting credit (0100) 70.00 Score for trading across borders (0100) 87.25 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 3 Depth of credit information index (08) 7 Documentary compliance (hours) 1 Cost (% of income per capita) 5 Credit bureau coverage (% of adults) 7 Border compliance (hours) 24 Minimum capital (% of income per capita) 0.1 Credit registry coverage (% of adults) 100.0 Cost to export 0.0 90.3 Documentary compliance (US$) 75 Dealing with construction permits (rank) Border compliance (US$) 305 Score for dealing with construction permits (0100) 28 Protecting minority investors (rank) 15 Time to import Procedures (number) 77.49 Score for protecting minority investors (0100) 75.00 Documentary compliance (hours) 1 Time (days) Extent of disclosure index (010) Border compliance (hours) 24 Cost (% of warehouse value) 10 Extent of director liability index (010) 9 Cost to import Building quality control index (015) 149.5 Ease of shareholder suits index (010) 8 Documentary compliance (US$) 75 Extent of shareholder rights index (010) 9 Border compliance (US$) 253 Getting electricity (rank) 4.2 Extent of ownership and control index (010) 7 Score for getting electricity (0100) 13.0 Extent of corporate transparency index (010) 4 Enforcing contracts (rank) 102 Procedures (number) 8 Score for enforcing contracts (0100) 56.03 Time (days) 43 Paying taxes (rank) Time (days) Cost (% of income per capita) 84.24 Score for paying taxes (0100) 4 Cost (% of claim value) 650 Reliability of supply and transparency of tariffs index (08) Payments (number per year) 94.46 Quality of judicial processes index (018) 26.9 5 Time (hours per year) 7.5 Registering property (rank) 85 Total tax and contribution rate (% of profit) 9 Resolving insolvency (rank) Score for registering property (0100) 48.3 Postfiling index (0100) 82 Score for resolving insolvency (0100) 18 Procedures (number) 8 26.0 Time (years) 79.12 Time (days) 92.93 Cost (% of estate) Cost (% of property value) 64 Recovery rate (cents on the dollar) 0.4 Quality of land administration index (030) 69.63 Strength of insolvency framework index (016) 9.0 86.0 5 10.5 31.5 21.0
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 179
Reform making it easier to do business Change making it more difficult to do business
ISRAEL OECD high income 73.23 GNI per capita (US$) 37,270 Ease of doing business rank (1190) 49 Ease of doing business score (0100) Population 8,712,400
Starting a business (rank) 45 Getting credit (rank) 60 Trading across borders (rank) 64 Score for starting a business (0100) 92.35 Score for getting credit (0100) 65.00 Score for trading across borders (0100) 82.85 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 4 Depth of credit information index (08) 6 Documentary compliance (hours) 13 Cost (% of income per capita) 12 Credit bureau coverage (% of adults) 7 Border compliance (hours) 36 Minimum capital (% of income per capita) 2.8 Credit registry coverage (% of adults) 70.3 Cost to export 0.0 0.0 Documentary compliance (US$) 73 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 150 Score for dealing with construction permits (0100) 41 Score for protecting minority investors (0100) 23 Time to import Procedures (number) 75.10 Extent of disclosure index (010) 73.33 Documentary compliance (hours) 44 Time (days) Extent of director liability index (010) Border compliance (hours) 64 Cost (% of warehouse value) 13 Ease of shareholder suits index (010) 7 Cost to import Building quality control index (015) 207 Extent of shareholder rights index (010) 9 Documentary compliance (US$) 70 1.8 Extent of ownership and control index (010) 9 Border compliance (US$) 307 Getting electricity (rank) 14.0 Extent of corporate transparency index (010) 7 Score for getting electricity (0100) 3 Enforcing contracts (rank) 90 Procedures (number) 78 Paying taxes (rank) 9 Score for enforcing contracts (0100) 57.93 Time (days) 76.24 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 90 Cost (% of claim value) 975 Reliability of supply and transparency of tariffs index (08) 5 Time (hours per year) 72.56 Quality of judicial processes index (018) 25.3 102 Total tax and contribution rate (% of profit) 13.0 Registering property (rank) 13.9 Postfiling index (0100) 28 Resolving insolvency (rank) Score for registering property (0100) 239 Score for resolving insolvency (0100) 29 Procedures (number) 6 OECD high income 26.2 Time (years) 72.73 Time (days) Ease of doing business score (0100) 61.36 Cost (% of estate) Cost (% of property value) 89 Recovery rate (cents on the dollar) 2.0 Quality of land administration index (030) 64.19 72.56 Strength of insolvency framework index (016) 23.0 62.5 ITALY 6 GNI per capita (US$) 12.5 Ease of doing business rank (1190) 37 Population 7.2 31,020 19.0 60,551,416
51
Starting a business (rank) 67 Getting credit (rank) 112 Trading across borders (rank) 1 Score for starting a business (0100) 89.50 Score for getting credit (0100) 45.00 Score for trading across borders (0100) 100.00 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 6 Depth of credit information index (08) 2 Documentary compliance (hours) 1 Cost (% of income per capita) 6 Credit bureau coverage (% of adults) 7 Border compliance (hours) 0 Minimum capital (% of income per capita) 14.1 Credit registry coverage (% of adults) 100.0 Cost to export 0.0 30.5 Documentary compliance (US$) 0 Dealing with construction permits (rank) Border compliance (US$) 0 Score for dealing with construction permits (0100) 104 Protecting minority investors (rank) 72 Time to import Procedures (number) 67.39 Score for protecting minority investors (0100) 58.33 Documentary compliance (hours) 1 Time (days) Extent of disclosure index (010) Border compliance (hours) 0 Cost (% of warehouse value) 12 Extent of director liability index (010) 7 Cost to import Building quality control index (015) 227.5 Ease of shareholder suits index (010) 4 Documentary compliance (US$) 0 Extent of shareholder rights index (010) 6 Border compliance (US$) 0 Getting electricity (rank) 3.5 Extent of ownership and control index (010) 6 Score for getting electricity (0100) 11.0 Extent of corporate transparency index (010) 4 Enforcing contracts (rank) 111 Procedures (number) 8 Score for enforcing contracts (0100) 54.79 Time (days) 37 Paying taxes (rank) Time (days) 1,120 Cost (% of income per capita) 85.28 Score for paying taxes (0100) 118 Cost (% of claim value) 23.1 Reliability of supply and transparency of tariffs index (08) Payments (number per year) 66.32 Quality of judicial processes index (018) 13.0 4 Time (hours per year) Registering property (rank) 82 Total tax and contribution rate (% of profit) 14 Resolving insolvency (rank) 22 Score for registering property (0100) 151.8 Postfiling index (0100) 238 Score for resolving insolvency (0100) 77.28 Procedures (number) 7 53.1 Time (years) Time (days) 52.39 Cost (% of estate) 1.8 Cost (% of property value) 23 Recovery rate (cents on the dollar) 22.0 Quality of land administration index (030) 81.72 67.47 Strength of insolvency framework index (016) 65.2 JAMAICA 4 GNI per capita (US$) Ease of doing business rank (1190) 16 Population 4,750 4.4 2,890,299
75 Ease of doing business score (0100)
Starting a business (rank) 6 Getting credit (rank) 12 Trading across borders (rank) 134 Score for starting a business (0100) 97.35 Score for getting credit (0100) 85.00 Score for trading across borders (0100) 61.54 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 2 Depth of credit information index (08) 9 Documentary compliance (hours) 47 Cost (% of income per capita) 3 Credit bureau coverage (% of adults) 8 Border compliance (hours) 58 Minimum capital (% of income per capita) 4.4 Credit registry coverage (% of adults) 27.7 Cost to export 0.0 0.0 Documentary compliance (US$) 90 Dealing with construction permits (rank) Border compliance (US$) 876 Score for dealing with construction permits (0100) 76 Protecting minority investors (rank) 89 Time to import Procedures (number) 70.71 Score for protecting minority investors (0100) 55.00 Documentary compliance (hours) 56 Time (days) Extent of disclosure index (010) Border compliance (hours) 80 Cost (% of warehouse value) 19 Extent of director liability index (010) 4 Cost to import Building quality control index (015) 141.5 Ease of shareholder suits index (010) 8 Documentary compliance (US$) 90 Extent of shareholder rights index (010) 5 Border compliance (US$) 906 Getting electricity (rank) 1.6 Extent of ownership and control index (010) 6 Score for getting electricity (0100) 12.0 Extent of corporate transparency index (010) 4 Enforcing contracts (rank) 127 Procedures (number) 6 Score for enforcing contracts (0100) 51.87 Time (days) 115 Paying taxes (rank) Time (days) Cost (% of income per capita) 64.96 Score for paying taxes (0100) 123 Cost (% of claim value) 550 Reliability of supply and transparency of tariffs index (08) Payments (number per year) 64.79 Quality of judicial processes index (018) 50.2 7 Time (hours per year) 8.5 Registering property (rank) 95 Total tax and contribution rate (% of profit) 11 Resolving insolvency (rank) Score for registering property (0100) 203.9 Postfiling index (0100) 272 Score for resolving insolvency (0100) 33 Procedures (number) 5 35.1 Time (years) 69.83 Time (days) 19.68 Cost (% of estate) Cost (% of property value) 131 Recovery rate (cents on the dollar) 1.1 Quality of land administration index (030) 53.61 Strength of insolvency framework index (016) 18.0 65.9 8 11.0 9.8 14.0
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 180 DOING BUSINESS 2019
Reform making it easier to do business Change making it more difficult to do business
JAPAN OECD high income 75.65 GNI per capita (US$) 38,550 Ease of doing business rank (1190) 39 Ease of doing business score (0100) Population 126,785,797
Starting a business (rank) 93 Getting credit (rank) 85 Trading across borders (rank) 56 Score for starting a business (0100) 86.10 Score for getting credit (0100) 55.00 Score for trading across borders (0100) 86.51 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 8 Depth of credit information index (08) 5 Documentary compliance (hours) 2.4 Cost (% of income per capita) 11.2 Credit bureau coverage (% of adults) 6 Border compliance (hours) 22.6 Minimum capital (% of income per capita) 7.5 Credit registry coverage (% of adults) 100.0 Cost to export 0.0 0.0 Documentary compliance (US$) 54 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 264.9 Score for dealing with construction permits (0100) 44 Score for protecting minority investors (0100) 64 Time to import Procedures (number) 74.95 Extent of disclosure index (010) 60.00 Documentary compliance (hours) 3.4 Time (days) Extent of director liability index (010) Border compliance (hours) 39.6 Cost (% of warehouse value) 12 Ease of shareholder suits index (010) 7 Cost to import Building quality control index (015) 175 Extent of shareholder rights index (010) 6 Documentary compliance (US$) 107 0.5 Extent of ownership and control index (010) 8 Border compliance (US$) 299.2 Getting electricity (rank) 11.0 Extent of corporate transparency index (010) 6 Score for getting electricity (0100) 3 Enforcing contracts (rank) 52 Procedures (number) 22 Paying taxes (rank) 6 Score for enforcing contracts (0100) 65.26 Time (days) 89.88 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 97 Cost (% of claim value) 360 Reliability of supply and transparency of tariffs index (08) 3.4 Time (hours per year) 71.14 Quality of judicial processes index (018) 23.4 97.7 Total tax and contribution rate (% of profit) 7.5 Registering property (rank) 0.0 Postfiling index (0100) 30 Resolving insolvency (rank) Score for registering property (0100) 129.5 Score for resolving insolvency (0100) 1 Procedures (number) 8 Middle East & North Africa 46.7 Time (years) 93.45 Time (days) Ease of doing business score (0100) 71.69 Cost (% of estate) Cost (% of property value) 48 Recovery rate (cents on the dollar) 0.6 Quality of land administration index (030) 74.21 60.98 Strength of insolvency framework index (016) 4.2 92.4 JORDAN 6 GNI per capita (US$) 14.0 Ease of doing business rank (1190) 13 Population 5.8 3,980 24.8 9,702,353
104
Starting a business (rank) 106 Getting credit (rank) 134 Trading across borders (rank) 74 Score for starting a business (0100) 84.43 Score for getting credit (0100) 35.00 Score for trading across borders (0100) 79.03 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 7.5 Depth of credit information index (08) 0 Documentary compliance (hours) 6 Cost (% of income per capita) 12.5 Credit bureau coverage (% of adults) 7 Border compliance (hours) 53 Minimum capital (% of income per capita) 23.9 Credit registry coverage (% of adults) 19.9 Cost to export 0.1 4.8 Documentary compliance (US$) 100 Dealing with construction permits (rank) Border compliance (US$) 131 Score for dealing with construction permits (0100) 139 Protecting minority investors (rank) 125 Time to import Procedures (number) 60.47 Score for protecting minority investors (0100) 46.67 Documentary compliance (hours) 55 Time (days) Extent of disclosure index (010) Border compliance (hours) 79 Cost (% of warehouse value) 20 Extent of director liability index (010) 4 Cost to import Building quality control index (015) 66 Ease of shareholder suits index (010) 4 Documentary compliance (US$) 190 12.0 Extent of shareholder rights index (010) 3 Border compliance (US$) 206 Getting electricity (rank) 11.0 Extent of ownership and control index (010) 3 Score for getting electricity (0100) Extent of corporate transparency index (010) 6 Enforcing contracts (rank) 108 Procedures (number) 62 8 Score for enforcing contracts (0100) 55.56 Time (days) 80.49 Paying taxes (rank) Time (days) Cost (% of income per capita) Score for paying taxes (0100) 95 Cost (% of claim value) 642 Reliability of supply and transparency of tariffs index (08) 5 Payments (number per year) 71.48 Quality of judicial processes index (018) 31.2 55 Time (hours per year) 8.0 Registering property (rank) 293.6 Total tax and contribution rate (% of profit) 23 Resolving insolvency (rank) Score for registering property (0100) 6 Postfiling index (0100) 126.8 Score for resolving insolvency (0100) 150 Procedures (number) 28.6 Time (years) 30.31 Time (days) 72 34.69 Cost (% of estate) Cost (% of property value) 66.40 Recovery rate (cents on the dollar) 3.0 Quality of land administration index (030) Strength of insolvency framework index (016) 20.0 6 27.3 KAZAKHSTAN 17 5.0 Ease of doing business rank (1190) 9.0 22.5 7,890 18,037,646 Europe & Central Asia 77.89 GNI per capita (US$) 28 Ease of doing business score (0100) Population
Starting a business (rank) 36 Getting credit (rank) 60 Trading across borders (rank) 102 Score for starting a business (0100) 92.96 Score for getting credit (0100) 65.00 Score for trading across borders (0100) 70.36 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 5 Depth of credit information index (08) 6 Documentary compliance (hours) 128 Cost (% of income per capita) 5 Credit bureau coverage (% of adults) 7 Border compliance (hours) 105 Minimum capital (% of income per capita) 0.3 Credit registry coverage (% of adults) 59.3 Cost to export 0.0 0.0 Documentary compliance (US$) 200 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 470 Score for dealing with construction permits (0100) 35 Score for protecting minority investors (0100) 1 Time to import Procedures (number) 75.77 Extent of disclosure index (010) 85.00 Documentary compliance (hours) 6 Time (days) Extent of director liability index (010) Border compliance (hours) 2 Cost (% of warehouse value) 18 Ease of shareholder suits index (010) 9 Cost to import Building quality control index (015) 101.5 Extent of shareholder rights index (010) 6 Documentary compliance (US$) 0 Extent of ownership and control index (010) 9 Border compliance (US$) 0 Getting electricity (rank) 2.0 Extent of corporate transparency index (010) 10 Score for getting electricity (0100) 13.0 8 Enforcing contracts (rank) 4 Procedures (number) Paying taxes (rank) 9 Score for enforcing contracts (0100) 81.25 Time (days) 76 Score for paying taxes (0100) Time (days) Cost (% of income per capita) 76.79 Payments (number per year) 56 Cost (% of claim value) 370 Reliability of supply and transparency of tariffs index (08) Time (hours per year) 79.28 Quality of judicial processes index (018) 22.0 7 Total tax and contribution rate (% of profit) 16.0 Registering property (rank) 77 Postfiling index (0100) 7 Resolving insolvency (rank) Score for registering property (0100) 43.2 182 Score for resolving insolvency (0100) 37 Procedures (number) 8 29.4 Time (years) 67.83 Time (days) 48.85 Cost (% of estate) Cost (% of property value) 18 Recovery rate (cents on the dollar) 1.5 Quality of land administration index (030) 84.62 Strength of insolvency framework index (016) 15.0 3 15.0
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 181
Reform making it easier to do business Change making it more difficult to do business
KENYA Sub-Saharan Africa 70.31 GNI per capita (US$) 1,440 Ease of doing business rank (1190) 61 Ease of doing business score (0100) Population 49,699,862
Starting a business (rank) 126 Getting credit (rank) 8 Trading across borders (rank) 112 Score for starting a business (0100) 82.41 Score for getting credit (0100) 90.00 Score for trading across borders (0100) 68.06 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 7 Depth of credit information index (08) 10 Documentary compliance (hours) 19 Cost (% of income per capita) 23 Credit bureau coverage (% of adults) 8 Border compliance (hours) 16 Minimum capital (% of income per capita) 24.9 Credit registry coverage (% of adults) 29.9 Cost to export 0.0 0.0 Documentary compliance (US$) 191 Dealing with construction permits (rank) Border compliance (US$) 143 Score for dealing with construction permits (0100) 128 Protecting minority investors (rank) 11 Time to import Procedures (number) 63.49 Score for protecting minority investors (0100) 78.33 Documentary compliance (hours) 60 Time (days) Extent of disclosure index (010) Border compliance (hours) 180 Cost (% of warehouse value) 16 Extent of director liability index (010) 10 Cost to import Building quality control index (015) 159 Ease of shareholder suits index (010) 10 Documentary compliance (US$) 115 4.7 Extent of shareholder rights index (010) 9 Border compliance (US$) 833 Getting electricity (rank) 9.0 Extent of ownership and control index (010) 7 Score for getting electricity (0100) Extent of corporate transparency index (010) 6 Enforcing contracts (rank) 88 Procedures (number) 75 5 Score for enforcing contracts (0100) 58.27 Time (days) 76.80 Paying taxes (rank) Time (days) Cost (% of income per capita) Score for paying taxes (0100) 91 Cost (% of claim value) 465 Reliability of supply and transparency of tariffs index (08) 3 Payments (number per year) 72.37 Quality of judicial processes index (018) 41.8 97 Time (hours per year) 9.0 Registering property (rank) 685.9 Total tax and contribution rate (% of profit) 25 Resolving insolvency (rank) Score for registering property (0100) 4 Postfiling index (0100) 179.5 Score for resolving insolvency (0100) 57 Procedures (number) 37.2 Time (years) 57.41 Time (days) 122 62.03 Cost (% of estate) Cost (% of property value) 55.97 Recovery rate (cents on the dollar) 4.5 Quality of land administration index (030) Strength of insolvency framework index (016) 22.0 9 31.2 KIRIBATI 49 13.0 Ease of doing business rank (1190) 6.0 16.0 2,780 116,398 East Asia & Pacific 49.07 GNI per capita (US$) 158 Ease of doing business score (0100) Population
Starting a business (rank) 149 Getting credit (rank) 172 Trading across borders (rank) 131 Score for starting a business (0100) 78.20 Score for getting credit (0100) 20.00 Score for trading across borders (0100) 62.08 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 7 Depth of credit information index (08) 4 Documentary compliance (hours) 24 Cost (% of income per capita) 31 Credit bureau coverage (% of adults) 0 Border compliance (hours) 72 Minimum capital (% of income per capita) 36.1 Credit registry coverage (% of adults) 0.0 Cost to export 12.9 0.0 Documentary compliance (US$) 310 Protecting minority investors (rank) Border compliance (US$) 420 Dealing with construction permits (rank) 117 Score for protecting minority investors (0100) 125 Time to import Score for dealing with construction permits (0100) 65.73 Extent of disclosure index (010) 46.67 Documentary compliance (hours) 48 Procedures (number) Extent of director liability index (010) Border compliance (hours) 96 Time (days) 15 Ease of shareholder suits index (010) 6 Cost to import Cost (% of warehouse value) 150 Extent of shareholder rights index (010) 5 Documentary compliance (US$) 120 Building quality control index (015) 0.3 Extent of ownership and control index (010) 8 Border compliance (US$) 685 6.0 Extent of corporate transparency index (010) 5 2 Enforcing contracts (rank) 120 Getting electricity (rank) 170 Paying taxes (rank) 2 Score for enforcing contracts (0100) 53.39 Score for getting electricity (0100) 44.05 Score for paying taxes (0100) Time (days) Procedures (number) Payments (number per year) 96 Cost (% of claim value) 660 Time (days) 6 Time (hours per year) 71.42 Quality of judicial processes index (018) 25.8 Cost (% of income per capita) 97 Total tax and contribution rate (% of profit) 6.0 Reliability of supply and transparency of tariffs index (08) 3,196.1 Postfiling index (0100) 11 Resolving insolvency (rank) 0 168 Score for resolving insolvency (0100) 168 OECD high income 32.7 Time (years) 0.00 Registering property (rank) 149 Ease of doing business score (0100) 26.68 Cost (% of estate) no practice Score for registering property (0100) 49.13 Recovery rate (cents on the dollar) no practice Procedures (number) 84.14 Strength of insolvency framework index (016) 0.0 Time (days) 5 0.0 Cost (% of property value) 513 GNI per capita (US$) Quality of land administration index (030) 0.0 Population 28,380 9.0 51,466,201 KOREA, REP. Ease of doing business rank (1190) 5
Starting a business (rank) 11 Getting credit (rank) 60 Trading across borders (rank) 33 Score for starting a business (0100) 95.83 Score for getting credit (0100) 65.00 Score for trading across borders (0100) 92.52 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 2 Depth of credit information index (08) 5 Documentary compliance (hours) 1 Cost (% of income per capita) 4 Credit bureau coverage (% of adults) 8 Border compliance (hours) 13 Minimum capital (% of income per capita) 14.6 Credit registry coverage (% of adults) 100.0 Cost to export 0.0 65.7 Documentary compliance (US$) 11 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 185 Score for dealing with construction permits (0100) 10 Score for protecting minority investors (0100) 23 Time to import Procedures (number) 84.43 Extent of disclosure index (010) 73.33 Documentary compliance (hours) 1 Time (days) Extent of director liability index (010) Border compliance (hours) 6 Cost (% of warehouse value) 10 Ease of shareholder suits index (010) 8 Cost to import Building quality control index (015) 27.5 Extent of shareholder rights index (010) 6 Documentary compliance (US$) 27 4.4 Extent of ownership and control index (010) 8 Border compliance (US$) 315 Getting electricity (rank) 12.0 Extent of corporate transparency index (010) 7 Score for getting electricity (0100) 6 Enforcing contracts (rank) 2 Procedures (number) 2 Paying taxes (rank) 9 Score for enforcing contracts (0100) 84.15 Time (days) 99.89 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 24 Cost (% of claim value) 290 Reliability of supply and transparency of tariffs index (08) 3 Time (hours per year) 86.91 Quality of judicial processes index (018) 12.7 13 Total tax and contribution rate (% of profit) 14.5 Registering property (rank) 35.2 Postfiling index (0100) 12 Resolving insolvency (rank) Score for registering property (0100) 8 188 Score for resolving insolvency (0100) 11 Procedures (number) 33.1 Time (years) 83.01 Time (days) 40 93.93 Cost (% of estate) Cost (% of property value) 76.34 Recovery rate (cents on the dollar) 1.5 Quality of land administration index (030) Strength of insolvency framework index (016) 3.5 7 84.6 5.5 12.0 5.1
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 182 DOING BUSINESS 2019
Reform making it easier to do business Change making it more difficult to do business
KOSOVO Europe & Central Asia 74.15 GNI per capita (US$) 3,890 Ease of doing business rank (1190) 44 Ease of doing business score (0100) Population 1,830,700
Starting a business (rank) 13 Getting credit (rank) 12 Trading across borders (rank) 51 Score for starting a business (0100) 95.68 Score for getting credit (0100) 85.00 Score for trading across borders (0100) 87.46 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 3 Depth of credit information index (08) 11 Documentary compliance (hours) 38 Cost (% of income per capita) 5.5 Credit bureau coverage (% of adults) 6 Border compliance (hours) 21 Minimum capital (% of income per capita) 1.0 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 41.3 Documentary compliance (US$) 127 Dealing with construction permits (rank) Border compliance (US$) 105 Score for dealing with construction permits (0100) 100 Protecting minority investors (rank) 95 Time to import Procedures (number) 67.92 Score for protecting minority investors (0100) 53.33 Documentary compliance (hours) 6 Time (days) Extent of disclosure index (010) Border compliance (hours) 16 Cost (% of warehouse value) 12 Extent of director liability index (010) 6 Cost to import Building quality control index (015) 150 Ease of shareholder suits index (010) 6 Documentary compliance (US$) 42 4.9 Extent of shareholder rights index (010) 4 Border compliance (US$) 128 Getting electricity (rank) 9.0 Extent of ownership and control index (010) 9 Score for getting electricity (0100) Extent of corporate transparency index (010) 2 Enforcing contracts (rank) 50 Procedures (number) 113 5 Score for enforcing contracts (0100) 65.66 Time (days) 66.16 Paying taxes (rank) Time (days) Cost (% of income per capita) Score for paying taxes (0100) 44 Cost (% of claim value) 330 Reliability of supply and transparency of tariffs index (08) 6 Payments (number per year) 81.92 Quality of judicial processes index (018) 34.4 36 Time (hours per year) 9.5 Registering property (rank) 206.0 Total tax and contribution rate (% of profit) 10 Resolving insolvency (rank) Score for registering property (0100) 2 Postfiling index (0100) 153.5 Score for resolving insolvency (0100) 50 Procedures (number) 15.2 Time (years) 60.28 Time (days) 37 55.50 Cost (% of estate) Cost (% of property value) 78.13 Recovery rate (cents on the dollar) 2.0 Quality of land administration index (030) Strength of insolvency framework index (016) 15.0 6 39.4 KUWAIT 27 12.5 Ease of doing business rank (1190) 0.3 20.5 31,430 4,136,528 Middle East & North Africa 62.20 GNI per capita (US$) 97 Ease of doing business score (0100) Population
Starting a business (rank) 133 Getting credit (rank) 134 Trading across borders (rank) 159 Score for starting a business (0100) 81.40 Score for getting credit (0100) 35.00 Score for trading across borders (0100) 54.24 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 7.5 Depth of credit information index (08) 1 Documentary compliance (hours) 72 Cost (% of income per capita) 35.5 Credit bureau coverage (% of adults) 6 Border compliance (hours) 96 Minimum capital (% of income per capita) 2.0 Credit registry coverage (% of adults) 30.7 Cost to export 0.0 15.5 Documentary compliance (US$) 191 Dealing with construction permits (rank) Border compliance (US$) 602 Score for dealing with construction permits (0100) 131 Protecting minority investors (rank) 72 Time to import Procedures (number) 62.35 Score for protecting minority investors (0100) 58.33 Documentary compliance (hours) 96 Time (days) Extent of disclosure index (010) Border compliance (hours) 89 Cost (% of warehouse value) 23 Extent of director liability index (010) 5 Cost to import Building quality control index (015) 231 Ease of shareholder suits index (010) 9 Documentary compliance (US$) 332 1.2 Extent of shareholder rights index (010) 4 Border compliance (US$) 491 Getting electricity (rank) 13.0 Extent of ownership and control index (010) 3 Score for getting electricity (0100) Extent of corporate transparency index (010) 6 Enforcing contracts (rank) 77 Procedures (number) 95 8 Score for enforcing contracts (0100) 59.58 Time (days) 71.78 Paying taxes (rank) Time (days) Cost (% of income per capita) Score for paying taxes (0100) 7 Cost (% of claim value) 566 Reliability of supply and transparency of tariffs index (08) 7 Payments (number per year) 92.48 Quality of judicial processes index (018) 18.6 65 Time (hours per year) 6.5 Registering property (rank) 63.8 Total tax and contribution rate (% of profit) 12 Resolving insolvency (rank) Score for registering property (0100) 6 Postfiling index (0100) 98 Score for resolving insolvency (0100) 115 Procedures (number) 13.0 Time (years) 39.29 Time (days) 69 not applicable Cost (% of estate) Cost (% of property value) 67.54 Recovery rate (cents on the dollar) 4.2 Quality of land administration index (030) 68.33 Strength of insolvency framework index (016) 10.0 9 32.4 KYRGYZ REPUBLIC 35 GNI per capita (US$) 7.0 Ease of doing business rank (1190) 0.5 Population 17.0 1,130 6,201,500 70 Ease of doing business score (0100)
Starting a business (rank) 35 Getting credit (rank) 32 Trading across borders (rank) 70 Score for starting a business (0100) 92.97 Score for getting credit (0100) 75.00 Score for trading across borders (0100) 80.74 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 4 Depth of credit information index (08) 9 Documentary compliance (hours) 21 Cost (% of income per capita) 10 Credit bureau coverage (% of adults) 6 Border compliance (hours) 5 Minimum capital (% of income per capita) 1.9 Credit registry coverage (% of adults) 37.9 Cost to export 0.0 0.0 Documentary compliance (US$) 110 Dealing with construction permits (rank) Border compliance (US$) 10 Score for dealing with construction permits (0100) 29 Protecting minority investors (rank) 38 Time to import Procedures (number) 77.10 Score for protecting minority investors (0100) 66.67 Documentary compliance (hours) 36 Time (days) Extent of disclosure index (010) Border compliance (hours) 72 Cost (% of warehouse value) 11 Extent of director liability index (010) 7 Cost to import Building quality control index (015) 142 Ease of shareholder suits index (010) 5 Documentary compliance (US$) 200 1.5 Extent of shareholder rights index (010) 8 Border compliance (US$) 512 Getting electricity (rank) 11.0 Extent of ownership and control index (010) 5 Score for getting electricity (0100) Extent of corporate transparency index (010) 8 Enforcing contracts (rank) 131 Procedures (number) 164 7 Score for enforcing contracts (0100) 50.42 Time (days) 46.01 Paying taxes (rank) Time (days) Cost (% of income per capita) Score for paying taxes (0100) 150 Cost (% of claim value) 410 Reliability of supply and transparency of tariffs index (08) 7 Payments (number per year) 56.55 Quality of judicial processes index (018) 47.0 111 Time (hours per year) 5.0 Registering property (rank) 717.7 Total tax and contribution rate (% of profit) 51 Resolving insolvency (rank) Score for registering property (0100) Postfiling index (0100) 225 Score for resolving insolvency (0100) 82 Procedures (number) 0 29.0 Time (years) 47.62 Time (days) 37.38 Cost (% of estate) Cost (% of property value) 8 Recovery rate (cents on the dollar) 1.5 Quality of land administration index (030) 90.27 Strength of insolvency framework index (016) 15.0 36.2 3 9.0
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 183
Reform making it easier to do business Change making it more difficult to do business
LAO PDR East Asia & Pacific 51.26 GNI per capita (US$) 2,270 Ease of doing business rank (1190) 154 Ease of doing business score (0100) Population 6,858,160
Starting a business (rank) 180 Getting credit (rank) 73 Trading across borders (rank) 76 Score for starting a business (0100) 60.93 Score for getting credit (0100) 60.00 Score for trading across borders (0100) 78.12 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 10 Depth of credit information index (08) 6 Documentary compliance (hours) 60 Cost (% of income per capita) 174 Credit bureau coverage (% of adults) 6 Border compliance (hours) 9 Minimum capital (% of income per capita) 6.6 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 14.5 Documentary compliance (US$) 235 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 140 Score for dealing with construction permits (0100) 99 Score for protecting minority investors (0100) 174 Time to import Procedures (number) 67.94 Extent of disclosure index (010) 31.67 Documentary compliance (hours) 60 Time (days) Extent of director liability index (010) Border compliance (hours) 11 Cost (% of warehouse value) 12 Ease of shareholder suits index (010) 6 Cost to import Building quality control index (015) 92 Extent of shareholder rights index (010) 1 Documentary compliance (US$) 115 4.9 Extent of ownership and control index (010) 3 Border compliance (US$) 224 Getting electricity (rank) 6.5 Extent of corporate transparency index (010) 4 Score for getting electricity (0100) 4 Enforcing contracts (rank) 162 Procedures (number) 156 Paying taxes (rank) 1 Score for enforcing contracts (0100) 41.99 Time (days) 52.77 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 155 Cost (% of claim value) 828 Reliability of supply and transparency of tariffs index (08) 7 Time (hours per year) 54.22 Quality of judicial processes index (018) 31.6 105 Total tax and contribution rate (% of profit) 3.5 Registering property (rank) 763.4 Postfiling index (0100) 35 Resolving insolvency (rank) Score for registering property (0100) 362 Score for resolving insolvency (0100) 168 Procedures (number) 2 OECD high income 24.1 Time (years) 0.00 Time (days) Ease of doing business score (0100) 18.57 Cost (% of estate) no practice Cost (% of property value) 85 Recovery rate (cents on the dollar) no practice Quality of land administration index (030) 64.93 Strength of insolvency framework index (016) 0.0 LATVIA 6 79.59 GNI per capita (US$) Ease of doing business rank (1190) 28 Population 14,740 3.1 1,940,740
Starting a business (rank) 24 Getting credit (rank) 12 Trading across borders (rank) 26 Score for starting a business (0100) 94.13 Score for getting credit (0100) 85.00 Score for trading across borders (0100) 95.26 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 4 Depth of credit information index (08) 9 Documentary compliance (hours) 2 Cost (% of income per capita) 5.5 Credit bureau coverage (% of adults) 8 Border compliance (hours) 24 Minimum capital (% of income per capita) 1.6 Credit registry coverage (% of adults) 44.6 Cost to export 0.0 93.3 Documentary compliance (US$) 35 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 150 Score for dealing with construction permits (0100) 56 Score for protecting minority investors (0100) 51 Time to import Procedures (number) 73.46 Extent of disclosure index (010) 63.33 Documentary compliance (hours) 1 Time (days) Extent of director liability index (010) Border compliance (hours) 0 Cost (% of warehouse value) 14 Ease of shareholder suits index (010) 5 Cost to import Building quality control index (015) 192 Extent of shareholder rights index (010) 4 Documentary compliance (US$) 0 0.5 Extent of ownership and control index (010) 9 Border compliance (US$) 0 Getting electricity (rank) 12.0 Extent of corporate transparency index (010) 7 Score for getting electricity (0100) 5 Enforcing contracts (rank) 20 Procedures (number) 53 Paying taxes (rank) 8 Score for enforcing contracts (0100) 71.66 Time (days) 82.24 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 13 Cost (% of claim value) 469 Reliability of supply and transparency of tariffs index (08) 4 Time (hours per year) 89.74 Quality of judicial processes index (018) 23.1 107 Total tax and contribution rate (% of profit) 12.5 Registering property (rank) 258.9 Postfiling index (0100) 7 Resolving insolvency (rank) Score for registering property (0100) 168.5 Score for resolving insolvency (0100) 54 Procedures (number) 7 Middle East & North Africa 36.0 Time (years) 59.60 Time (days) Ease of doing business score (0100) 98.11 Cost (% of estate) Cost (% of property value) 25 Recovery rate (cents on the dollar) 1.5 Quality of land administration index (030) 81.45 54.04 Strength of insolvency framework index (016) 10.0 41.1 LEBANON 4 GNI per capita (US$) 12.0 Ease of doing business rank (1190) 16.5 Population 2.0 8,310 21.5 6,082,357
142
Starting a business (rank) 146 Getting credit (rank) 124 Trading across borders (rank) 150 Score for starting a business (0100) 78.63 Score for getting credit (0100) 40.00 Score for trading across borders (0100) 57.90 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 8 Depth of credit information index (08) 2 Documentary compliance (hours) 48 Cost (% of income per capita) 15 Credit bureau coverage (% of adults) 6 Border compliance (hours) 96 Minimum capital (% of income per capita) 40.0 Credit registry coverage (% of adults) 0.0 Cost to export 38.9 23.6 Documentary compliance (US$) 100 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 480 Score for dealing with construction permits (0100) 170 Score for protecting minority investors (0100) 140 Time to import Procedures (number) 52.69 Extent of disclosure index (010) 41.67 Documentary compliance (hours) 72 Time (days) Extent of director liability index (010) Border compliance (hours) 180 Cost (% of warehouse value) 22 Ease of shareholder suits index (010) 9 Cost to import Building quality control index (015) 277 Extent of shareholder rights index (010) 1 Documentary compliance (US$) 135 7.1 Extent of ownership and control index (010) 5 Border compliance (US$) 790 Getting electricity (rank) 13.0 Extent of corporate transparency index (010) 4 Score for getting electricity (0100) 1 Enforcing contracts (rank) 135 Procedures (number) 124 Paying taxes (rank) 5 Score for enforcing contracts (0100) 49.85 Time (days) 62.75 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 113 Cost (% of claim value) 721 Reliability of supply and transparency of tariffs index (08) 4 Time (hours per year) 67.94 Quality of judicial processes index (018) 30.8 89 Total tax and contribution rate (% of profit) 6.0 Registering property (rank) 119.4 Postfiling index (0100) 20 Resolving insolvency (rank) Score for registering property (0100) 0 181 Score for resolving insolvency (0100) 151 Procedures (number) 31.1 Time (years) 29.55 Time (days) 105 27.48 Cost (% of estate) Cost (% of property value) 59.44 Recovery rate (cents on the dollar) 3.0 Quality of land administration index (030) Strength of insolvency framework index (016) 15.0 8 31.7 37 4.0 16.0
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 184 DOING BUSINESS 2019
Reform making it easier to do business Change making it more difficult to do business
LESOTHO 106 Sub-Saharan Africa 60.60 GNI per capita (US$) 1,280 Ease of doing business rank (1190) Ease of doing business score (0100) Population 2,233,339 119 Starting a business (rank) 83.13 Getting credit (rank) 85 Trading across borders (rank) 38 Score for starting a business (0100) Score for getting credit (0100) 55.00 Score for trading across borders (0100) 91.86 Procedures (number) 7 Strength of legal rights index (012) Time to export Time (days) 29 Depth of credit information index (08) 5 Documentary compliance (hours) 1 Cost (% of income per capita) 7.1 Credit bureau coverage (% of adults) 6 Border compliance (hours) 4 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 11.3 Cost to export 0.0 Documentary compliance (US$) 90 Dealing with construction permits (rank) 171 Protecting minority investors (rank) Border compliance (US$) 150 Score for dealing with construction permits (0100) 52.36 Score for protecting minority investors (0100) 110 Time to import Procedures (number) Extent of disclosure index (010) 50.00 Documentary compliance (hours) 1 Time (days) 10 Extent of director liability index (010) Border compliance (hours) 5 Cost (% of warehouse value) 183 Ease of shareholder suits index (010) 3 Cost to import Building quality control index (015) 11.7 Extent of shareholder rights index (010) 4 Documentary compliance (US$) 90 5.0 Extent of ownership and control index (010) 9 Border compliance (US$) 150 Extent of corporate transparency index (010) 6 Getting electricity (rank) 157 3 Enforcing contracts (rank) 95 Score for getting electricity (0100) 52.38 Paying taxes (rank) 5 Score for enforcing contracts (0100) 57.18 Procedures (number) Score for paying taxes (0100) Time (days) Time (days) 5 Payments (number per year) 108 Cost (% of claim value) 615 Cost (% of income per capita) 114 Time (hours per year) 68.91 Quality of judicial processes index (018) 31.3 Reliability of supply and transparency of tariffs index (08) 1,247.1 Total tax and contribution rate (% of profit) 8.5 Postfiling index (0100) 32 Resolving insolvency (rank) 0 327 Score for resolving insolvency (0100) 126 Sub-Saharan Africa 13.6 Time (years) 36.91 Registering property (rank) 108 Ease of doing business score (0100) 66.94 Cost (% of estate) Score for registering property (0100) 58.25 Recovery rate (cents on the dollar) 2.6 Procedures (number) Strength of insolvency framework index (016) 20.0 Time (days) 4 27.9 Cost (% of property value) 43 43.51 GNI per capita (US$) 7.0 Quality of land administration index (030) 8.0 Population 9.5 380 LIBERIA 4,731,906 Ease of doing business rank (1190) 174 Getting credit (rank) 112 Trading across borders (rank) 179 Starting a business (rank) 80 Score for getting credit (0100) 45.00 Score for trading across borders (0100) 27.77 Score for starting a business (0100) 88.14 Strength of legal rights index (012) Time to export Procedures (number) Depth of credit information index (08) 9 Documentary compliance (hours) 144 Time (days) 5 Credit bureau coverage (% of adults) 0 Border compliance (hours) 193 Cost (% of income per capita) 18 Credit registry coverage (% of adults) 0.0 Cost to export Minimum capital (% of income per capita) 12.6 1.8 Documentary compliance (US$) 155 0.0 Protecting minority investors (rank) Border compliance (US$) 1,113 Score for protecting minority investors (0100) 180 Time to import Dealing with construction permits (rank) 185 Extent of disclosure index (010) 26.67 Documentary compliance (hours) 144 Score for dealing with construction permits (0100) 28.94 Extent of director liability index (010) Border compliance (hours) 217 Procedures (number) Ease of shareholder suits index (010) 4 Cost to import Time (days) 25 Extent of shareholder rights index (010) 1 Documentary compliance (US$) 230 Cost (% of warehouse value) 87 Extent of ownership and control index (010) 6 Border compliance (US$) 1,013 Building quality control index (015) 38.1 Extent of corporate transparency index (010) 3 2.0 1 Enforcing contracts (rank) 175 Paying taxes (rank) 1 Score for enforcing contracts (0100) 35.23 Getting electricity (rank) 172 Score for paying taxes (0100) Time (days) 1,300 Score for getting electricity (0100) 35.06 Payments (number per year) 67 Cost (% of claim value) 35.0 Procedures (number) Time (hours per year) 76.70 Quality of judicial processes index (018) Time (days) 4 Total tax and contribution rate (% of profit) 7.5 Cost (% of income per capita) 482 Postfiling index (0100) 33 Resolving insolvency (rank) Reliability of supply and transparency of tariffs index (08) 3,491.7 139.5 Score for resolving insolvency (0100) 111 Middle East & North Africa 45.5 Time (years) 40.50 0 Ease of doing business score (0100) 98.62 Cost (% of estate) Recovery rate (cents on the dollar) 3.0 Registering property (rank) 182 33.44 Strength of insolvency framework index (016) 30.0 Score for registering property (0100) 31.09 17.2 Procedures (number) GNI per capita (US$) 10.0 Time (days) 10 Population Cost (% of property value) 44 6,540 Quality of land administration index (030) 13.8 6,374,616 LIBYA Getting credit (rank) 186 Trading across borders (rank) 128 Ease of doing business rank (1190) 186 Score for getting credit (0100) 0.00 Score for trading across borders (0100) 64.66 Strength of legal rights index (012) Time to export Starting a business (rank) 160 Depth of credit information index (08) 0 Documentary compliance (hours) 72 Score for starting a business (0100) 73.56 Credit bureau coverage (% of adults) 0 Border compliance (hours) 72 Procedures (number) Credit registry coverage (% of adults) 0.0 Cost to export Time (days) 10 0.6 50 Cost (% of income per capita) 35 Protecting minority investors (rank) Border compliance (US$) 575 Minimum capital (% of income per capita) 23.0 Score for protecting minority investors (0100) 185 Time to import 26.6 Extent of disclosure index (010) 25.00 Documentary compliance (hours) 96 Extent of director liability index (010) Border compliance (hours) 79 Dealing with construction permits (rank) 186 Ease of shareholder suits index (010) 4 Cost to import Score for dealing with construction permits (0100) 0.00 Extent of shareholder rights index (010) 1 Documentary compliance (US$) 60 Procedures (number) no practice Extent of ownership and control index (010) 4 Border compliance (US$) 637 Time (days) no practice Extent of corporate transparency index (010) 4 Cost (% of warehouse value) no practice 1 Enforcing contracts (rank) 141 Building quality control index (015) no practice Paying taxes (rank) 1 Score for enforcing contracts (0100) 48.41 Score for paying taxes (0100) Time (days) Getting electricity (rank) 136 Payments (number per year) 128 Cost (% of claim value) 690 Score for getting electricity (0100) 59.13 Time (hours per year) 63.61 Quality of judicial processes index (018) 27.0 Procedures (number) Total tax and contribution rate (% of profit) 4.0 Time (days) 4 Postfiling index (0100) 19 Resolving insolvency (rank) Cost (% of income per capita) 118 889 Score for resolving insolvency (0100) 168 Reliability of supply and transparency of tariffs index (08) 270.8 32.6 Time (years) 0.00 90.16 Cost (% of estate) no practice 0 Recovery rate (cents on the dollar) no practice Strength of insolvency framework index (016) 0.0 Registering property (rank) 187 0.0 Score for registering property (0100) 0.00 Procedures (number) no practice Time (days) no practice Cost (% of property value) no practice Quality of land administration index (030) no practice
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 185
Reform making it easier to do business Change making it more difficult to do business
LITHUANIA OECD high income 80.83 GNI per capita (US$) 15,200 Ease of doing business rank (1190) 14 Ease of doing business score (0100) Population 2,827,721
Starting a business (rank) 31 Getting credit (rank) 44 Trading across borders (rank) 19 Score for starting a business (0100) 93.18 Score for getting credit (0100) 70.00 Score for trading across borders (0100) 97.83 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 4 Depth of credit information index (08) 6 Documentary compliance (hours) 3 Cost (% of income per capita) 5.5 Credit bureau coverage (% of adults) 8 Border compliance (hours) 7 Minimum capital (% of income per capita) 0.5 Credit registry coverage (% of adults) 96.8 Cost to export 17.5 51.6 Documentary compliance (US$) 28 Dealing with construction permits (rank) Border compliance (US$) 58 Score for dealing with construction permits (0100) 7 Protecting minority investors (rank) 38 Time to import Procedures (number) 84.86 Score for protecting minority investors (0100) 66.67 Documentary compliance (hours) 1 Time (days) Extent of disclosure index (010) Border compliance (hours) 0 Cost (% of warehouse value) 13 Extent of director liability index (010) 7 Cost to import Building quality control index (015) 74 Ease of shareholder suits index (010) 4 Documentary compliance (US$) 0 0.3 Extent of shareholder rights index (010) 7 Border compliance (US$) 0 Getting electricity (rank) 13.0 Extent of ownership and control index (010) 6 Score for getting electricity (0100) Extent of corporate transparency index (010) 6 Enforcing contracts (rank) 7 Procedures (number) 26 10 Score for enforcing contracts (0100) 78.80 Time (days) 88.43 Paying taxes (rank) Time (days) Cost (% of income per capita) Score for paying taxes (0100) 18 Cost (% of claim value) 370 Reliability of supply and transparency of tariffs index (08) 4 Payments (number per year) 88.66 Quality of judicial processes index (018) 23.6 85 Time (hours per year) 15.0 Registering property (rank) 38.0 Total tax and contribution rate (% of profit) 10 Resolving insolvency (rank) Score for registering property (0100) 8 Postfiling index (0100) 99 Score for resolving insolvency (0100) 85 Procedures (number) 42.6 Time (years) 46.87 Time (days) 3 97.52 Cost (% of estate) Cost (% of property value) 92.96 Recovery rate (cents on the dollar) 2.3 Quality of land administration index (030) Strength of insolvency framework index (016) 15.0 3 40.6 LUXEMBOURG 3.5 8.0 Ease of doing business rank (1190) 0.8 28.5 70,260 599,449 OECD high income 69.01 GNI per capita (US$) 66 Ease of doing business score (0100) Population
Starting a business (rank) 73 Getting credit (rank) 175 Trading across borders (rank) 1 Score for starting a business (0100) 88.73 Score for getting credit (0100) 15.00 Score for trading across borders (0100) 100.00 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 5 Depth of credit information index (08) 3 Documentary compliance (hours) 1 Cost (% of income per capita) 16.5 Credit bureau coverage (% of adults) 0 Border compliance (hours) 0 Minimum capital (% of income per capita) 1.7 Credit registry coverage (% of adults) 0.0 Cost to export 18.5 0.0 Documentary compliance (US$) 0 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 0 Score for dealing with construction permits (0100) 12 Score for protecting minority investors (0100) 122 Time to import Procedures (number) 83.71 Extent of disclosure index (010) 48.33 Documentary compliance (hours) 1 Time (days) Extent of director liability index (010) Border compliance (hours) 0 Cost (% of warehouse value) 11 Ease of shareholder suits index (010) 6 Cost to import Building quality control index (015) 157 Extent of shareholder rights index (010) 5 Documentary compliance (US$) 0 0.7 Extent of ownership and control index (010) 4 Border compliance (US$) 0 Getting electricity (rank) 15.0 Extent of corporate transparency index (010) 5 Score for getting electricity (0100) 2 Enforcing contracts (rank) 15 Procedures (number) 41 Paying taxes (rank) 7 Score for enforcing contracts (0100) 73.32 Time (days) 84.30 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 22 Cost (% of claim value) 321 Reliability of supply and transparency of tariffs index (08) 5 Time (hours per year) 87.37 Quality of judicial processes index (018) 9.7 56 Total tax and contribution rate (% of profit) 8.5 Registering property (rank) 35.3 Postfiling index (0100) 23 Resolving insolvency (rank) Score for registering property (0100) 7 55 Score for resolving insolvency (0100) 90 Procedures (number) Europe & Central Asia 20.5 Time (years) 45.46 Time (days) 92 Ease of doing business score (0100) 83.75 Cost (% of estate) Cost (% of property value) 63.85 Recovery rate (cents on the dollar) 2.0 Quality of land administration index (030) 81.55 Strength of insolvency framework index (016) 14.5 7 43.8 MACEDONIA, FYR 26.5 GNI per capita (US$) 7.0 Ease of doing business rank (1190) 10.1 Population 25.5 4,880 2,083,160
Starting a business (rank) 47 Getting credit (rank) 12 Trading across borders (rank) 29 Score for starting a business (0100) 92.08 Score for getting credit (0100) 85.00 Score for trading across borders (0100) 93.87 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 4 Depth of credit information index (08) 10 Documentary compliance (hours) 2 Cost (% of income per capita) 14 Credit bureau coverage (% of adults) 7 Border compliance (hours) 9 Minimum capital (% of income per capita) 0.9 Credit registry coverage (% of adults) 100.0 Cost to export 0.0 40.7 Documentary compliance (US$) 45 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 103 Score for dealing with construction permits (0100) 13 Score for protecting minority investors (0100) 7 Time to import Procedures (number) 83.38 Extent of disclosure index (010) 80.00 Documentary compliance (hours) 3 Time (days) Extent of director liability index (010) Border compliance (hours) 8 Cost (% of warehouse value) 9 Ease of shareholder suits index (010) 10 Cost to import Building quality control index (015) 91 Extent of shareholder rights index (010) 9 Documentary compliance (US$) 50 3.7 Extent of ownership and control index (010) 5 Border compliance (US$) 150 Getting electricity (rank) 13.0 Extent of corporate transparency index (010) 8 Score for getting electricity (0100) 7 Enforcing contracts (rank) 37 Procedures (number) 57 Paying taxes (rank) 9 Score for enforcing contracts (0100) 67.79 Time (days) 81.43 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 31 Cost (% of claim value) 634 Reliability of supply and transparency of tariffs index (08) 3 Time (hours per year) 84.72 Quality of judicial processes index (018) 28.8 97 Total tax and contribution rate (% of profit) 14.0 Registering property (rank) 196.1 Postfiling index (0100) 7 Resolving insolvency (rank) Score for registering property (0100) 5 119 Score for resolving insolvency (0100) 30 Procedures (number) 13.0 Time (years) 72.69 Time (days) 46 56.36 Cost (% of estate) Cost (% of property value) 74.50 Recovery rate (cents on the dollar) 1.5 Quality of land administration index (030) Strength of insolvency framework index (016) 10.0 7 48.0 30 15.0 3.2
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 186 DOING BUSINESS 2019
Reform making it easier to do business Change making it more difficult to do business
MADAGASCAR Sub-Saharan Africa 48.89 GNI per capita (US$) 400 Ease of doing business rank (1190) 161 Ease of doing business score (0100) Population 25,570,895
Starting a business (rank) 81 Getting credit (rank) 124 Trading across borders (rank) 138 Score for starting a business (0100) 88.10 Score for getting credit (0100) 40.00 Score for trading across borders (0100) 60.95 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 5 Depth of credit information index (08) 2 Documentary compliance (hours) 49 Cost (% of income per capita) 8 Credit bureau coverage (% of adults) 6 Border compliance (hours) 70 Minimum capital (% of income per capita) 33.0 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 6.3 Documentary compliance (US$) 117 Border compliance (US$) 868 Dealing with construction permits (rank) 183 Protecting minority investors (rank) 99 Time to import Score for dealing with construction permits (0100) 37.54 Score for protecting minority investors (0100) 51.67 Documentary compliance (hours) 58 Procedures (number) Extent of disclosure index (010) Border compliance (hours) 99 Time (days) 16 Extent of director liability index (010) 7 Cost to import Cost (% of warehouse value) 185 Ease of shareholder suits index (010) 6 Documentary compliance (US$) 150 Building quality control index (015) 36.3 Extent of shareholder rights index (010) 5 Border compliance (US$) 595 6.0 Extent of ownership and control index (010) 4 Extent of corporate transparency index (010) 5 Enforcing contracts (rank) 150 Getting electricity (rank) 185 4 Score for enforcing contracts (0100) 46.55 Score for getting electricity (0100) 22.48 Paying taxes (rank) Time (days) Procedures (number) Score for paying taxes (0100) 132 Cost (% of claim value) 871 Time (days) 6 Payments (number per year) 62.62 Quality of judicial processes index (018) 33.6 Cost (% of income per capita) 450 Time (hours per year) 7.0 Reliability of supply and transparency of tariffs index (08) 4,866.9 Total tax and contribution rate (% of profit) 23 Resolving insolvency (rank) Postfiling index (0100) 183 Score for resolving insolvency (0100) 136 0 38.3 Time (years) 34.24 Sub-Saharan Africa 21.84 Cost (% of estate) Registering property (rank) 162 Ease of doing business score (0100) Recovery rate (cents on the dollar) 3.0 Score for registering property (0100) 44.72 Strength of insolvency framework index (016) 8.5 Procedures (number) 11.4 Time (days) 6 59.59 GNI per capita (US$) 9.0 Cost (% of property value) 100 Population Quality of land administration index (030) 9.1 320 8.5 18,622,104 MALAWI Ease of doing business rank (1190) 111
Starting a business (rank) 153 Getting credit (rank) 8 Trading across borders (rank) 126 Score for starting a business (0100) 77.18 Score for getting credit (0100) 90.00 Score for trading across borders (0100) 65.29 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 7 Depth of credit information index (08) 11 Documentary compliance (hours) 75 Cost (% of income per capita) 37 Credit bureau coverage (% of adults) 7 Border compliance (hours) 78 Minimum capital (% of income per capita) 38.6 Credit registry coverage (% of adults) 30.0 Cost to export 0.0 0.0 Documentary compliance (US$) 342 Protecting minority investors (rank) Border compliance (US$) 243 Dealing with construction permits (rank) 136 Score for protecting minority investors (0100) 110 Time to import Score for dealing with construction permits (0100) 61.17 Extent of disclosure index (010) 50.00 Documentary compliance (hours) 55 Procedures (number) Extent of director liability index (010) Border compliance (hours) 55 Time (days) 13 Ease of shareholder suits index (010) 4 Cost to import Cost (% of warehouse value) 153 Extent of shareholder rights index (010) 7 Documentary compliance (US$) 162 Building quality control index (015) 10.0 Extent of ownership and control index (010) 7 Border compliance (US$) 143 9.5 Extent of corporate transparency index (010) 6 2 Enforcing contracts (rank) 145 Getting electricity (rank) 169 Paying taxes (rank) 4 Score for enforcing contracts (0100) 47.40 Score for getting electricity (0100) 44.40 Score for paying taxes (0100) Time (days) Procedures (number) Payments (number per year) 134 Cost (% of claim value) 522 Time (days) 6 Time (hours per year) 62.05 Quality of judicial processes index (018) 69.1 Cost (% of income per capita) 127 Total tax and contribution rate (% of profit) 9.5 Reliability of supply and transparency of tariffs index (08) 2,026.3 Postfiling index (0100) 35 Resolving insolvency (rank) 177.3 Score for resolving insolvency (0100) 141 0 East Asia & Pacific 34.5 Time (years) 33.28 Ease of doing business score (0100) 33.18 Cost (% of estate) Registering property (rank) 83 Recovery rate (cents on the dollar) 2.6 Score for registering property (0100) 65.12 Strength of insolvency framework index (016) 25.0 Procedures (number) 12.5 Time (days) 6 80.60 GNI per capita (US$) 8.5 Cost (% of property value) 47 Population Quality of land administration index (030) 1.6 9,650 10.5 31,624,264 MALAYSIA Ease of doing business rank (1190) 15
Starting a business (rank) 122 Getting credit (rank) 32 Trading across borders (rank) 48 Score for starting a business (0100) 82.78 Score for getting credit (0100) 75.00 Score for trading across borders (0100) 88.47 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 9.5 Depth of credit information index (08) 7 Documentary compliance (hours) 10 Cost (% of income per capita) 13.5 Credit bureau coverage (% of adults) 8 Border compliance (hours) 28 Minimum capital (% of income per capita) 11.6 Credit registry coverage (% of adults) 86.6 Cost to export 0.0 63.3 Documentary compliance (US$) 35 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 213 Score for dealing with construction permits (0100) 3 Score for protecting minority investors (0100) 2 Time to import Procedures (number) 86.96 Extent of disclosure index (010) 81.67 Documentary compliance (hours) 7 Time (days) Extent of director liability index (010) Border compliance (hours) 36 Cost (% of warehouse value) 11 Ease of shareholder suits index (010) 10 Cost to import Building quality control index (015) 54 Extent of shareholder rights index (010) 9 Documentary compliance (US$) 60 1.4 Extent of ownership and control index (010) 8 Border compliance (US$) 213 Getting electricity (rank) 13.0 Extent of corporate transparency index (010) 8 Score for getting electricity (0100) 6 Enforcing contracts (rank) 33 Procedures (number) 4 Paying taxes (rank) 8 Score for enforcing contracts (0100) 68.23 Time (days) 99.27 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 72 Cost (% of claim value) 425 Reliability of supply and transparency of tariffs index (08) 3 Time (hours per year) 76.06 Quality of judicial processes index (018) 37.9 24 Total tax and contribution rate (% of profit) 13.0 Registering property (rank) 26.0 Postfiling index (0100) 8 Resolving insolvency (rank) Score for registering property (0100) 8 188 Score for resolving insolvency (0100) 41 Procedures (number) 39.2 Time (years) 67.17 Time (days) 29 52.65 Cost (% of estate) Cost (% of property value) 80.38 Recovery rate (cents on the dollar) 1.0 Quality of land administration index (030) Strength of insolvency framework index (016) 10.0 6 81.3 11.5 7.5
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 187
Reform making it easier to do business Change making it more difficult to do business
MALDIVES South Asia 54.43 GNI per capita (US$) 9,570 Ease of doing business rank (1190) 139 Ease of doing business score (0100) Population 436,330
Starting a business (rank) 71 Getting credit (rank) 134 Trading across borders (rank) 155 Score for starting a business (0100) 89.17 Score for getting credit (0100) 35.00 Score for trading across borders (0100) 55.87 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 6 Depth of credit information index (08) 2 Documentary compliance (hours) 48 Cost (% of income per capita) 12 Credit bureau coverage (% of adults) 5 Border compliance (hours) 42 Minimum capital (% of income per capita) 4.0 Credit registry coverage (% of adults) 0.0 Cost to export 1.3 23.6 Documentary compliance (US$) 300 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 596 Score for dealing with construction permits (0100) 62 Score for protecting minority investors (0100) 132 Time to import Procedures (number) 73.00 Extent of disclosure index (010) 43.33 Documentary compliance (hours) 61 Time (days) Extent of director liability index (010) Border compliance (hours) 100 Cost (% of warehouse value) 10 Ease of shareholder suits index (010) 0 Cost to import Building quality control index (015) 140 Extent of shareholder rights index (010) 8 Documentary compliance (US$) 180 0.4 Extent of ownership and control index (010) 8 Border compliance (US$) 981 Getting electricity (rank) 7.0 Extent of corporate transparency index (010) 5 Score for getting electricity (0100) 1 Enforcing contracts (rank) 125 Procedures (number) 145 Paying taxes (rank) 4 Score for enforcing contracts (0100) 52.47 Time (days) 55.60 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 117 Cost (% of claim value) 760 Reliability of supply and transparency of tariffs index (08) 6 Time (hours per year) 66.42 Quality of judicial processes index (018) 18.5 75 Total tax and contribution rate (% of profit) 5.5 Registering property (rank) 228.1 Postfiling index (0100) 17 Resolving insolvency (rank) Score for registering property (0100) 0 390.5 Score for resolving insolvency (0100) 139 Procedures (number) Sub-Saharan Africa 30.2 Time (years) 33.48 Time (days) 175 Ease of doing business score (0100) 47.48 Cost (% of estate) Cost (% of property value) 39.97 Recovery rate (cents on the dollar) 1.5 Quality of land administration index (030) 53.50 Strength of insolvency framework index (016) 4.0 6 50.6 MALI 57 GNI per capita (US$) 2.0 Ease of doing business rank (1190) 15.7 Population 8.5 770 18,541,980 145
Starting a business (rank) 110 Getting credit (rank) 144 Trading across borders (rank) 92 Score for starting a business (0100) 84.05 Score for getting credit (0100) 30.00 Score for trading across borders (0100) 73.30 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 5 Depth of credit information index (08) 6 Documentary compliance (hours) 48 Cost (% of income per capita) 11 Credit bureau coverage (% of adults) 0 Border compliance (hours) 48 Minimum capital (% of income per capita) 56.8 Credit registry coverage (% of adults) 1.6 Cost to export 5.3 0.1 Documentary compliance (US$) 33 Protecting minority investors (rank) Border compliance (US$) 242 Dealing with construction permits (rank) 109 Score for protecting minority investors (0100) 149 Time to import Score for dealing with construction permits (0100) 66.74 Extent of disclosure index (010) 40.00 Documentary compliance (hours) 77 Procedures (number) Extent of director liability index (010) Border compliance (hours) 98 Time (days) 13 Ease of shareholder suits index (010) 7 Cost to import Cost (% of warehouse value) 124 Extent of shareholder rights index (010) 1 Documentary compliance (US$) 90 Building quality control index (015) 5.9 Extent of ownership and control index (010) 5 Border compliance (US$) 545 8.5 Extent of corporate transparency index (010) 4 3 Enforcing contracts (rank) 159 Getting electricity (rank) 159 Paying taxes (rank) 4 Score for enforcing contracts (0100) 42.80 Score for getting electricity (0100) 51.57 Score for paying taxes (0100) Time (days) Procedures (number) Payments (number per year) 165 Cost (% of claim value) 620 Time (days) 4 Time (hours per year) 51.55 Quality of judicial processes index (018) 52.0 Cost (% of income per capita) 120 Total tax and contribution rate (% of profit) 5.0 Reliability of supply and transparency of tariffs index (08) 2,650.5 Postfiling index (0100) 35 Resolving insolvency (rank) 270 Score for resolving insolvency (0100) 97 0 Middle East & North Africa 48.3 Time (years) 43.45 Ease of doing business score (0100) 25.71 Cost (% of estate) Registering property (rank) 141 Recovery rate (cents on the dollar) 3.6 Score for registering property (0100) 51.51 Strength of insolvency framework index (016) 18.0 Procedures (number) 28.5 Time (days) 5 65.43 GNI per capita (US$) 9.0 Cost (% of property value) 29 Population Quality of land administration index (030) 11.1 23,810 8.0 465,292 MALTA Ease of doing business rank (1190) 84
Starting a business (rank) 103 Getting credit (rank) 134 Trading across borders (rank) 41 Score for starting a business (0100) 84.86 Score for getting credit (0100) 35.00 Score for trading across borders (0100) 91.01 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 8 Depth of credit information index (08) 2 Documentary compliance (hours) 3 Cost (% of income per capita) 16 Credit bureau coverage (% of adults) 5 Border compliance (hours) 24 Minimum capital (% of income per capita) 7.1 Credit registry coverage (% of adults) 0.0 Cost to export 1.0 54.7 Documentary compliance (US$) 25 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 325 Score for dealing with construction permits (0100) 45 Score for protecting minority investors (0100) 57 Time to import Procedures (number) 74.75 Extent of disclosure index (010) 61.67 Documentary compliance (hours) 1 Time (days) Extent of director liability index (010) Border compliance (hours) 2 Cost (% of warehouse value) 14 Ease of shareholder suits index (010) 3 Cost to import Building quality control index (015) 170 Extent of shareholder rights index (010) 6 Documentary compliance (US$) 0 2.0 Extent of ownership and control index (010) 8 Border compliance (US$) 230 Getting electricity (rank) 13.0 Extent of corporate transparency index (010) 7 Score for getting electricity (0100) 4 Enforcing contracts (rank) 39 Procedures (number) 77 Paying taxes (rank) 9 Score for enforcing contracts (0100) 67.57 Time (days) 76.34 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 71 Cost (% of claim value) 505 Reliability of supply and transparency of tariffs index (08) 4 Time (hours per year) 76.18 Quality of judicial processes index (018) 21.5 105 Total tax and contribution rate (% of profit) 10.5 Registering property (rank) 213.8 Postfiling index (0100) 8 Resolving insolvency (rank) Score for registering property (0100) 139 Score for resolving insolvency (0100) 121 Procedures (number) 5 44.0 Time (years) 38.07 Time (days) 52.51 Cost (% of estate) Cost (% of property value) 151 Recovery rate (cents on the dollar) 3.0 Quality of land administration index (030) 48.87 Strength of insolvency framework index (016) 10.0 38.8 7 5.5 13.4
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 188 DOING BUSINESS 2019
Reform making it easier to do business Change making it more difficult to do business
MARSHALL ISLANDS East Asia & Pacific 51.62 GNI per capita (US$) 4,800 Ease of doing business rank (1190) 150 Ease of doing business score (0100) Population 53,127
Starting a business (rank) 75 Getting credit (rank) 99 Trading across borders (rank) 75 Score for starting a business (0100) 88.64 Score for getting credit (0100) 50.00 Score for trading across borders (0100) 78.86 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 5 Depth of credit information index (08) 10 Documentary compliance (hours) 24 Cost (% of income per capita) 17 Credit bureau coverage (% of adults) 0 Border compliance (hours) 60 Minimum capital (% of income per capita) 10.6 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 0.0 Documentary compliance (US$) 20 Border compliance (US$) 298 Dealing with construction permits (rank) 73 Protecting minority investors (rank) 180 Time to import Score for dealing with construction permits (0100) 71.23 Score for protecting minority investors (0100) 26.67 Documentary compliance (hours) 60 Procedures (number) Extent of disclosure index (010) Border compliance (hours) 84 Time (days) 7 Extent of director liability index (010) 2 Cost to import Cost (% of warehouse value) 38 Ease of shareholder suits index (010) 0 Documentary compliance (US$) 43 Building quality control index (015) 2.1 Extent of shareholder rights index (010) 8 Border compliance (US$) 298 1.0 Extent of ownership and control index (010) 3 Extent of corporate transparency index (010) 1 Enforcing contracts (rank) 103 Getting electricity (rank) 132 2 Score for enforcing contracts (0100) 55.93 Score for getting electricity (0100) 59.47 Paying taxes (rank) Time (days) Procedures (number) Score for paying taxes (0100) 70 Cost (% of claim value) 616 Time (days) 5 Payments (number per year) 76.21 Quality of judicial processes index (018) 32.1 Cost (% of income per capita) 67 Time (hours per year) 8.0 Reliability of supply and transparency of tariffs index (08) 606.2 Total tax and contribution rate (% of profit) 9 Resolving insolvency (rank) 0 Postfiling index (0100) 56 Score for resolving insolvency (0100) 167 65.7 Time (years) 9.19 Registering property (rank) 187 not applicable Cost (% of estate) 2.0 Recovery rate (cents on the dollar) 38.0 Score for registering property (0100) 0.00 51.99 Strength of insolvency framework index (016) 17.1 Procedures (number) no practice GNI per capita (US$) Time (days) no practice Population 1,100 Cost (% of property value) no practice 4,420,184 Quality of land administration index (030) no practice
MAURITANIA Sub-Saharan Africa Ease of doing business rank (1190) 148 Ease of doing business score (0100)
Starting a business (rank) 46 Getting credit (rank) 144 Trading across borders (rank) 141 Score for starting a business (0100) 92.18 Score for getting credit (0100) 30.00 Score for trading across borders (0100) 60.30 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 4 Depth of credit information index (08) 2 Documentary compliance (hours) 51 Cost (% of income per capita) 6 Credit bureau coverage (% of adults) 4 Border compliance (hours) 62 Minimum capital (% of income per capita) 16.2 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 7.8 Documentary compliance (US$) 92 Border compliance (US$) 749 Dealing with construction permits (rank) 92 Protecting minority investors (rank) 110 Time to import Score for dealing with construction permits (0100) 68.63 Score for protecting minority investors (0100) 50.00 Documentary compliance (hours) 64 Procedures (number) Extent of disclosure index (010) Border compliance (hours) 69 Time (days) 13 Extent of director liability index (010) 6 Cost to import Cost (% of warehouse value) 104 Ease of shareholder suits index (010) 3 Documentary compliance (US$) 400 Building quality control index (015) 4.2 Extent of shareholder rights index (010) 7 Border compliance (US$) 580 7.5 Extent of ownership and control index (010) 5 Extent of corporate transparency index (010) 5 Enforcing contracts (rank) 72 Getting electricity (rank) 151 4 Score for enforcing contracts (0100) 60.43 Score for getting electricity (0100) 54.39 Paying taxes (rank) Time (days) Procedures (number) Score for paying taxes (0100) 178 Cost (% of claim value) 370 Time (days) 5 Payments (number per year) 42.63 Quality of judicial processes index (018) 23.2 Cost (% of income per capita) 67 Time (hours per year) 5.0 Reliability of supply and transparency of tariffs index (08) 4,277.4 Total tax and contribution rate (% of profit) 33 Resolving insolvency (rank) 2 Postfiling index (0100) 270 Score for resolving insolvency (0100) 168 67.0 Time (years) 0.00 Registering property (rank) 102 Sub-Saharan Africa 17.20 Cost (% of estate) no practice Score for registering property (0100) 61.32 Ease of doing business score (0100) Recovery rate (cents on the dollar) no practice Procedures (number) 79.58 Strength of insolvency framework index (016) 0.0 Time (days) 4 0.0 Cost (% of property value) 49 GNI per capita (US$) Quality of land administration index (030) 4.5 Population 10,140 7.0 1,264,613 MAURITIUS Ease of doing business rank (1190) 20
Starting a business (rank) 21 Getting credit (rank) 60 Trading across borders (rank) 69 Score for starting a business (0100) 94.34 Score for getting credit (0100) 65.00 Score for trading across borders (0100) 81.00 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 4 Depth of credit information index (08) 6 Documentary compliance (hours) 9 Cost (% of income per capita) 5 Credit bureau coverage (% of adults) 7 Border compliance (hours) 24 Minimum capital (% of income per capita) 0.9 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 100.0 Documentary compliance (US$) 128 Dealing with construction permits (rank) Border compliance (US$) 303 Score for dealing with construction permits (0100) 15 Protecting minority investors (rank) 15 Time to import Procedures (number) 82.51 Score for protecting minority investors (0100) 75.00 Documentary compliance (hours) 9 Time (days) Extent of disclosure index (010) Border compliance (hours) 41 Cost (% of warehouse value) 15 Extent of director liability index (010) 7 Cost to import Building quality control index (015) 98 Ease of shareholder suits index (010) 8 Documentary compliance (US$) 166 0.5 Extent of shareholder rights index (010) 9 Border compliance (US$) 372 Getting electricity (rank) 14.0 Extent of ownership and control index (010) 7 Score for getting electricity (0100) Extent of corporate transparency index (010) 6 Enforcing contracts (rank) 27 Procedures (number) 34 8 Score for enforcing contracts (0100) 70.37 Time (days) 86.24 Paying taxes (rank) Time (days) Cost (% of income per capita) Score for paying taxes (0100) 6 Cost (% of claim value) 490 Reliability of supply and transparency of tariffs index (08) 3 Payments (number per year) 93.50 Quality of judicial processes index (018) 25.0 81 Time (hours per year) 12.5 Registering property (rank) 212.9 Total tax and contribution rate (% of profit) 8 Resolving insolvency (rank) Score for registering property (0100) 6 Postfiling index (0100) 152 Score for resolving insolvency (0100) 35 Procedures (number) 22.1 Time (years) 69.06 Time (days) 35 98.26 Cost (% of estate) Cost (% of property value) 78.74 Recovery rate (cents on the dollar) 1.7 Quality of land administration index (030) Strength of insolvency framework index (016) 14.5 5 67.4 17 10.5 0.6 18.0
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 189
Reform making it easier to do business Change making it more difficult to do business
MEXICO Latin America & Caribbean 72.09 GNI per capita (US$) 8,610 Ease of doing business rank (1190) 54 Ease of doing business score (0100) Population 129,163,276
Starting a business (rank) 94 Getting credit (rank) 8 Trading across borders (rank) 66 Score for starting a business (0100) 85.94 Score for getting credit (0100) 90.00 Score for trading across borders (0100) 82.09 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 7.8 Depth of credit information index (08) 10 Documentary compliance (hours) 8 Cost (% of income per capita) 8.4 Credit bureau coverage (% of adults) 8 Border compliance (hours) 20.4 Minimum capital (% of income per capita) 16.2 Credit registry coverage (% of adults) 100.0 Cost to export 0.0 0.0 Documentary compliance (US$) 60 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 400 Score for dealing with construction permits (0100) 93 Score for protecting minority investors (0100) 72 Time to import Procedures (number) 68.62 Extent of disclosure index (010) 58.33 Documentary compliance (hours) 17.6 Time (days) 14.7 Extent of director liability index (010) Border compliance (hours) 44.2 Cost (% of warehouse value) 82.1 Ease of shareholder suits index (010) 8 Cost to import Building quality control index (015) Extent of shareholder rights index (010) 5 Documentary compliance (US$) 100 9.7 Extent of ownership and control index (010) 5 Border compliance (US$) 450 Getting electricity (rank) 11.7 Extent of corporate transparency index (010) 7 Score for getting electricity (0100) 6 Enforcing contracts (rank) 43 Procedures (number) 99 Paying taxes (rank) 4 Score for enforcing contracts (0100) 67.01 Time (days) 71.06 Score for paying taxes (0100) Time (days) 340.7 Cost (% of income per capita) Payments (number per year) 116 Cost (% of claim value) 33.0 Reliability of supply and transparency of tariffs index (08) 6.8 Time (hours per year) 66.65 Quality of judicial processes index (018) 10.1 100.4 Total tax and contribution rate (% of profit) Registering property (rank) 290.4 Postfiling index (0100) 6 Resolving insolvency (rank) 32 Score for registering property (0100) 240.5 Score for resolving insolvency (0100) 70.77 Procedures (number) 7 East Asia & Pacific 53.0 Time (years) Time (days) Ease of doing business score (0100) 40.51 Cost (% of estate) 1.8 Cost (% of property value) 103 Recovery rate (cents on the dollar) 18.0 Quality of land administration index (030) 60.42 48.99 Strength of insolvency framework index (016) 64.7 MICRONESIA, FED. STS. 7.7 GNI per capita (US$) Ease of doing business rank (1190) 38.8 Population 3,590 5.8 105,544 16.3
160
Starting a business (rank) 170 Getting credit (rank) 99 Trading across borders (rank) 61 Score for starting a business (0100) 69.56 Score for getting credit (0100) 50.00 Score for trading across borders (0100) 84.00 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 7 Depth of credit information index (08) 10 Documentary compliance (hours) 26 Cost (% of income per capita) 16 Credit bureau coverage (% of adults) 0 Border compliance (hours) 36 Minimum capital (% of income per capita) 141.7 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 0.0 Documentary compliance (US$) 60 Protecting minority investors (rank) Border compliance (US$) 168 Dealing with construction permits (rank) 137 Score for protecting minority investors (0100) 185 Time to import Score for dealing with construction permits (0100) 61.05 Extent of disclosure index (010) 25.00 Documentary compliance (hours) 35 Procedures (number) Extent of director liability index (010) Border compliance (hours) 56 Time (days) 14 Ease of shareholder suits index (010) 0 Cost to import Cost (% of warehouse value) 86 Extent of shareholder rights index (010) 0 Documentary compliance (US$) 80 Building quality control index (015) 0.5 Extent of ownership and control index (010) 8 Border compliance (US$) 180 0.0 Extent of corporate transparency index (010) 5 2 Enforcing contracts (rank) 184 Getting electricity (rank) 117 Paying taxes (rank) 0 Score for enforcing contracts (0100) 29.39 Score for getting electricity (0100) 64.49 Score for paying taxes (0100) Time (days) Procedures (number) Payments (number per year) 110 Cost (% of claim value) 885 Time (days) 3 Time (hours per year) 68.78 Quality of judicial processes index (018) 66.0 Cost (% of income per capita) 105 Total tax and contribution rate (% of profit) 4.5 Reliability of supply and transparency of tariffs index (08) 342.9 Postfiling index (0100) 21 Resolving insolvency (rank) 128 Score for resolving insolvency (0100) 123 0 Europe & Central Asia 60.5 Time (years) 37.64 Ease of doing business score (0100) not applicable Cost (% of estate) Registering property (rank) 187 Recovery rate (cents on the dollar) 5.3 Score for registering property (0100) 0.00 73.54 Strength of insolvency framework index (016) 38.0 Procedures (number) no practice 3.2 Time (days) no practice GNI per capita (US$) 11.5 Cost (% of property value) no practice Population Quality of land administration index (030) no practice 2,180 3,549,750 MOLDOVA 47
Starting a business (rank) 14 Getting credit (rank) 44 Trading across borders (rank) 35 Score for starting a business (0100) 95.55 Score for getting credit (0100) 70.00 Score for trading across borders (0100) 92.32 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 3 Depth of credit information index (08) 8 Documentary compliance (hours) 48 Cost (% of income per capita) 4 Credit bureau coverage (% of adults) 6 Border compliance (hours) 3 Minimum capital (% of income per capita) 5.0 Credit registry coverage (% of adults) 15.8 Cost to export 0.0 0.0 Documentary compliance (US$) 44 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 76 Score for dealing with construction permits (0100) 172 Score for protecting minority investors (0100) 33 Time to import Procedures (number) 52.19 Extent of disclosure index (010) 68.33 Documentary compliance (hours) 2 Time (days) Extent of director liability index (010) Border compliance (hours) 4 Cost (% of warehouse value) 28 Ease of shareholder suits index (010) 7 Cost to import Building quality control index (015) 276 Extent of shareholder rights index (010) 4 Documentary compliance (US$) 41 1.4 Extent of ownership and control index (010) 8 Border compliance (US$) 83 Getting electricity (rank) 12.0 Extent of corporate transparency index (010) 8 Score for getting electricity (0100) 5 Enforcing contracts (rank) 69 Procedures (number) 81 Paying taxes (rank) 9 Score for enforcing contracts (0100) 60.87 Time (days) 74.88 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 35 Cost (% of claim value) 585 Reliability of supply and transparency of tariffs index (08) 6 Time (hours per year) 84.55 Quality of judicial processes index (018) 28.6 87 Total tax and contribution rate (% of profit) 9.5 Registering property (rank) 647.1 Postfiling index (0100) 10 Resolving insolvency (rank) Score for registering property (0100) 7 181 Score for resolving insolvency (0100) 68 Procedures (number) 40.5 Time (years) 54.12 Time (days) 22 90.79 Cost (% of estate) Cost (% of property value) 82.62 Recovery rate (cents on the dollar) 2.8 Quality of land administration index (030) Strength of insolvency framework index (016) 15.0 5 30.9 5.5 12.0
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 190 DOING BUSINESS 2019
Reform making it easier to do business Change making it more difficult to do business
MONGOLIA East Asia & Pacific 67.74 GNI per capita (US$) 3,290 Ease of doing business rank (1190) 74 Ease of doing business score (0100) Population 3,075,647
Starting a business (rank) 87 Getting credit (rank) 22 Trading across borders (rank) 117 Score for starting a business (0100) 86.90 Score for getting credit (0100) 80.00 Score for trading across borders (0100) 66.89 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 8 Depth of credit information index (08) 9 Documentary compliance (hours) 168 Cost (% of income per capita) 11 Credit bureau coverage (% of adults) 7 Border compliance (hours) 62 Minimum capital (% of income per capita) 1.3 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 50.3 Documentary compliance (US$) 64 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 191 Score for dealing with construction permits (0100) 23 Score for protecting minority investors (0100) 33 Time to import Procedures (number) 78.19 Extent of disclosure index (010) 68.33 Documentary compliance (hours) 115 Time (days) Extent of director liability index (010) Border compliance (hours) 48 Cost (% of warehouse value) 17 Ease of shareholder suits index (010) 6 Cost to import Building quality control index (015) 137 Extent of shareholder rights index (010) 8 Documentary compliance (US$) 83 0.1 Extent of ownership and control index (010) 8 Border compliance (US$) 210 Getting electricity (rank) 14.0 Extent of corporate transparency index (010) 3 Score for getting electricity (0100) 7 Enforcing contracts (rank) 66 Procedures (number) 148 Paying taxes (rank) 9 Score for enforcing contracts (0100) 61.36 Time (days) 54.88 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 61 Cost (% of claim value) 374 Reliability of supply and transparency of tariffs index (08) 8 Time (hours per year) 77.32 Quality of judicial processes index (018) 22.9 79 Total tax and contribution rate (% of profit) 5.5 Registering property (rank) 659.6 Postfiling index (0100) 19 Resolving insolvency (rank) Score for registering property (0100) 3 134 Score for resolving insolvency (0100) 152 Procedures (number) Europe & Central Asia 24.7 Time (years) 29.39 Time (days) 49 Ease of doing business score (0100) 49.08 Cost (% of estate) Cost (% of property value) 74.14 Recovery rate (cents on the dollar) 4.0 Quality of land administration index (030) Strength of insolvency framework index (016) 15.0 5 16.9 MONTENEGRO 10.5 72.73 GNI per capita (US$) 6.5 Ease of doing business rank (1190) 2.1 Population 14.5 7,350 622,471
Starting a business (rank) 90 Getting credit (rank) 12 Trading across borders (rank) 47 Score for starting a business (0100) 86.65 Score for getting credit (0100) 85.00 Score for trading across borders (0100) 88.75 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 8 Depth of credit information index (08) 12 Documentary compliance (hours) 5 Cost (% of income per capita) 12 Credit bureau coverage (% of adults) 5 Border compliance (hours) 8 Minimum capital (% of income per capita) 1.3 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 56.6 Documentary compliance (US$) 67 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 158 Score for dealing with construction permits (0100) 75 Score for protecting minority investors (0100) 57 Time to import Procedures (number) 70.88 Extent of disclosure index (010) 61.67 Documentary compliance (hours) 10 Time (days) Extent of director liability index (010) Border compliance (hours) 23 Cost (% of warehouse value) 8 Ease of shareholder suits index (010) 5 Cost to import Building quality control index (015) 152 Extent of shareholder rights index (010) 8 Documentary compliance (US$) 100 9.6 Extent of ownership and control index (010) 6 Border compliance (US$) 306 Getting electricity (rank) 12.0 Extent of corporate transparency index (010) 6 Score for getting electricity (0100) 3 Enforcing contracts (rank) 44 Procedures (number) 134 Paying taxes (rank) 9 Score for enforcing contracts (0100) 66.75 Time (days) 59.19 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 68 Cost (% of claim value) 545 Reliability of supply and transparency of tariffs index (08) 7 Time (hours per year) 76.67 Quality of judicial processes index (018) 25.7 142 Total tax and contribution rate (% of profit) 11.5 Registering property (rank) 418.7 Postfiling index (0100) 18 Resolving insolvency (rank) Score for registering property (0100) 300 Score for resolving insolvency (0100) 43 Procedures (number) 5 Middle East & North Africa 22.2 Time (years) 65.99 Time (days) Ease of doing business score (0100) 70.49 Cost (% of estate) Cost (% of property value) 76 Recovery rate (cents on the dollar) 1.4 Quality of land administration index (030) 65.78 71.02 Strength of insolvency framework index (016) 8.0 50.0 MOROCCO 6 GNI per capita (US$) 12.5 Ease of doing business rank (1190) 69 Population 3.2 2,863 17.5 35,739,580
Starting a business (rank) 34 Getting credit (rank) 112 Trading across borders (rank) 62 Score for starting a business (0100) 92.99 Score for getting credit (0100) 45.00 Score for trading across borders (0100) 83.58 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 4 Depth of credit information index (08) 2 Documentary compliance (hours) 26 Cost (% of income per capita) 9 Credit bureau coverage (% of adults) 7 Border compliance (hours) 11 Minimum capital (% of income per capita) 3.7 Credit registry coverage (% of adults) 29.0 Cost to export 0.0 0.0 Documentary compliance (US$) 107 Protecting minority investors (rank) Border compliance (US$) 156 Dealing with construction permits (rank) 18 Score for protecting minority investors (0100) 64 Time to import Score for dealing with construction permits (0100) 79.94 Extent of disclosure index (010) 60.00 Documentary compliance (hours) 26 Procedures (number) Extent of director liability index (010) Border compliance (hours) 65 Time (days) 13 Ease of shareholder suits index (010) 9 Cost to import Cost (% of warehouse value) 88 Extent of shareholder rights index (010) 2 Documentary compliance (US$) 116 Building quality control index (015) 3.4 Extent of ownership and control index (010) 7 Border compliance (US$) 228 13.0 Extent of corporate transparency index (010) 6 5 Enforcing contracts (rank) 68 Getting electricity (rank) 59 Paying taxes (rank) 7 Score for enforcing contracts (0100) 60.93 Score for getting electricity (0100) 81.34 Score for paying taxes (0100) Time (days) Procedures (number) Payments (number per year) 25 Cost (% of claim value) 510 Time (days) 5 Time (hours per year) 85.72 Quality of judicial processes index (018) 26.5 Cost (% of income per capita) 44 Total tax and contribution rate (% of profit) 8.0 Reliability of supply and transparency of tariffs index (08) 1,417.4 Postfiling index (0100) 6 Resolving insolvency (rank) 7 155 Score for resolving insolvency (0100) 71 49.8 Time (years) 52.84 Registering property (rank) 68 98.62 Cost (% of estate) Score for registering property (0100) 67.86 Recovery rate (cents on the dollar) 3.5 Procedures (number) Strength of insolvency framework index (016) 18.0 Time (days) 6 28.5 Cost (% of property value) 20.5 12.0 Quality of land administration index (030) 6.4 19.5
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 191
Reform making it easier to do business Change making it more difficult to do business
MOZAMBIQUE Sub-Saharan Africa 55.53 GNI per capita (US$) 420 Ease of doing business rank (1190) 135 Ease of doing business score (0100) Population 29,668,834
Starting a business (rank) 174 Getting credit (rank) 161 Trading across borders (rank) 91 Score for starting a business (0100) 67.56 Score for getting credit (0100) 25.00 Score for trading across borders (0100) 73.84 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 10 Depth of credit information index (08) 1 Documentary compliance (hours) 36 Cost (% of income per capita) 17 Credit bureau coverage (% of adults) 4 Border compliance (hours) 66 Minimum capital (% of income per capita) 120.5 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 7.3 Documentary compliance (US$) 160 Border compliance (US$) 602 Dealing with construction permits (rank) 64 Protecting minority investors (rank) 140 Time to import Score for dealing with construction permits (0100) 72.57 Score for protecting minority investors (0100) 41.67 Documentary compliance (hours) 16 Procedures (number) Extent of disclosure index (010) Border compliance (hours) 9 Time (days) 11 Extent of director liability index (010) 5 Cost to import Cost (% of warehouse value) 118 Ease of shareholder suits index (010) 4 Documentary compliance (US$) 60 Building quality control index (015) 6.5 Extent of shareholder rights index (010) 7 Border compliance (US$) 399 11.0 Extent of ownership and control index (010) 6 Getting electricity (rank) Extent of corporate transparency index (010) 2 Enforcing contracts (rank) 167 Score for getting electricity (0100) 100 1 Score for enforcing contracts (0100) 39.78 Procedures (number) 71.02 Paying taxes (rank) Time (days) Time (days) Score for paying taxes (0100) 125 Cost (% of claim value) 950 Cost (% of income per capita) 4 Payments (number per year) 64.04 Quality of judicial processes index (018) 53.3 Reliability of supply and transparency of tariffs index (08) 40 Time (hours per year) 8.5 3,214.4 Total tax and contribution rate (% of profit) 37 Resolving insolvency (rank) Registering property (rank) 4 Postfiling index (0100) 200 Score for resolving insolvency (0100) 84 Score for registering property (0100) 36.1 Time (years) 46.89 Procedures (number) 133 50.19 Cost (% of estate) Time (days) 52.94 Recovery rate (cents on the dollar) 1.5 Cost (% of property value) Strength of insolvency framework index (016) 20.5 Quality of land administration index (030) 8 29.1 43 10.0 MYANMAR 5.2 Ease of doing business rank (1190) 7.5 1,190 53,370,609 East Asia & Pacific 44.72 GNI per capita (US$) 171 Ease of doing business score (0100) Population
Starting a business (rank) 152 Getting credit (rank) 178 Trading across borders (rank) 168 Score for starting a business (0100) 77.33 Score for getting credit (0100) 10.00 Score for trading across borders (0100) 47.67 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 12 Depth of credit information index (08) 2 Documentary compliance (hours) 144 Cost (% of income per capita) 14 Credit bureau coverage (% of adults) 0 Border compliance (hours) 142 Minimum capital (% of income per capita) 24.8 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 0.0 Documentary compliance (US$) 140 Protecting minority investors (rank) Border compliance (US$) 432 Dealing with construction permits (rank) 81 Score for protecting minority investors (0100) 185 Time to import Score for dealing with construction permits (0100) 70.35 Extent of disclosure index (010) 25.00 Documentary compliance (hours) 48 Procedures (number) Extent of director liability index (010) Border compliance (hours) 230 Time (days) 15 Ease of shareholder suits index (010) 3 Cost to import Cost (% of warehouse value) 95 Extent of shareholder rights index (010) 0 Documentary compliance (US$) 210 Building quality control index (015) 3.7 Extent of ownership and control index (010) 3 Border compliance (US$) 457 9.0 Extent of corporate transparency index (010) 5 1 Enforcing contracts (rank) 188 Getting electricity (rank) 144 Paying taxes (rank) 3 Score for enforcing contracts (0100) 24.53 Score for getting electricity (0100) 55.67 Score for paying taxes (0100) Time (days) 1,160 Procedures (number) Payments (number per year) 126 Cost (% of claim value) 51.5 Time (days) 6 Time (hours per year) 63.94 Quality of judicial processes index (018) Cost (% of income per capita) 77 Total tax and contribution rate (% of profit) 3.0 Reliability of supply and transparency of tariffs index (08) 1,147.0 Postfiling index (0100) 31 Resolving insolvency (rank) 1 282 Score for resolving insolvency (0100) 164 Sub-Saharan Africa 31.2 Time (years) 20.39 Registering property (rank) 136 Ease of doing business score (0100) 45.54 Cost (% of estate) Score for registering property (0100) 52.30 Recovery rate (cents on the dollar) 5.0 Procedures (number) 60.53 Strength of insolvency framework index (016) 18.0 Time (days) 6 14.7 Cost (% of property value) 85 GNI per capita (US$) 4.0 Quality of land administration index (030) 4.1 Population 5.5 4,600 NAMIBIA 2,533,794 Ease of doing business rank (1190) 107
Starting a business (rank) 172 Getting credit (rank) 73 Trading across borders (rank) 136 Score for starting a business (0100) 69.06 Score for getting credit (0100) 60.00 Score for trading across borders (0100) 61.47 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 10 Depth of credit information index (08) 5 Documentary compliance (hours) 90 Cost (% of income per capita) 66 Credit bureau coverage (% of adults) 7 Border compliance (hours) 120 Minimum capital (% of income per capita) 10.0 Credit registry coverage (% of adults) 60.8 Cost to export 0.0 0.0 Documentary compliance (US$) 348 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 745 Score for dealing with construction permits (0100) 83 Score for protecting minority investors (0100) 99 Time to import Procedures (number) 69.79 Extent of disclosure index (010) 51.67 Documentary compliance (hours) 3 Time (days) Extent of director liability index (010) Border compliance (hours) 6 Cost (% of warehouse value) 12 Ease of shareholder suits index (010) 5 Cost to import Building quality control index (015) 160 Extent of shareholder rights index (010) 5 Documentary compliance (US$) 63 2.2 Extent of ownership and control index (010) 6 Border compliance (US$) 145 Getting electricity (rank) 8.5 Extent of corporate transparency index (010) 4 Score for getting electricity (0100) 3 Enforcing contracts (rank) 58 Procedures (number) 71 Paying taxes (rank) 8 Score for enforcing contracts (0100) 63.44 Time (days) 78.25 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 81 Cost (% of claim value) 460 Reliability of supply and transparency of tariffs index (08) 6 Time (hours per year) 74.52 Quality of judicial processes index (018) 35.8 37 Total tax and contribution rate (% of profit) 10.5 Registering property (rank) 304.4 Postfiling index (0100) 27 Resolving insolvency (rank) Score for registering property (0100) 6 302 Score for resolving insolvency (0100) 125 Procedures (number) 20.7 Time (years) 36.97 Time (days) 174 77.17 Cost (% of estate) Cost (% of property value) 40.19 Recovery rate (cents on the dollar) 2.5 Quality of land administration index (030) Strength of insolvency framework index (016) 14.5 8 33.8 44 6.0
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 192 DOING BUSINESS 2019
Reform making it easier to do business Change making it more difficult to do business
NEPAL South Asia 59.63 GNI per capita (US$) 790 Ease of doing business rank (1190) 110 Ease of doing business score (0100) Population 29,304,998
Starting a business (rank) 107 Getting credit (rank) 99 Trading across borders (rank) 82 Score for starting a business (0100) 84.38 Score for getting credit (0100) 50.00 Score for trading across borders (0100) 77.17 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 7 Depth of credit information index (08) 10 Documentary compliance (hours) 43 Cost (% of income per capita) 16.5 Credit bureau coverage (% of adults) 0 Border compliance (hours) 56 Minimum capital (% of income per capita) 22.2 Credit registry coverage (% of adults) 2.7 Cost to export 0.0 0.0 Documentary compliance (US$) 110 Dealing with construction permits (rank) Border compliance (US$) 288 Score for dealing with construction permits (0100) 148 Protecting minority investors (rank) 72 Time to import Procedures (number) 57.99 Score for protecting minority investors (0100) 58.33 Documentary compliance (hours) 48 Time (days) Extent of disclosure index (010) Border compliance (hours) 61 Cost (% of warehouse value) 12 Extent of director liability index (010) 6 Cost to import Building quality control index (015) 117 Ease of shareholder suits index (010) 1 Documentary compliance (US$) 80 14.8 Extent of shareholder rights index (010) 9 Border compliance (US$) 190 Getting electricity (rank) 9.0 Extent of ownership and control index (010) 7 Score for getting electricity (0100) Extent of corporate transparency index (010) 6 Enforcing contracts (rank) 154 Procedures (number) 137 6 Score for enforcing contracts (0100) 45.26 Time (days) 58.28 Paying taxes (rank) Time (days) Cost (% of income per capita) Score for paying taxes (0100) 158 Cost (% of claim value) 910 Reliability of supply and transparency of tariffs index (08) 5 Payments (number per year) 52.87 Quality of judicial processes index (018) 26.8 70 Time (hours per year) 5.5 Registering property (rank) 885.5 Total tax and contribution rate (% of profit) 39 Resolving insolvency (rank) Score for registering property (0100) 0 Postfiling index (0100) 353 Score for resolving insolvency (0100) 83 Procedures (number) 36.7 Time (years) 47.16 Time (days) 88 33.35 Cost (% of estate) Cost (% of property value) 64.86 Recovery rate (cents on the dollar) 2.0 Quality of land administration index (030) 76.04 Strength of insolvency framework index (016) 9.0 4 41.2 NETHERLANDS 6 GNI per capita (US$) 8.0 Ease of doing business rank (1190) 4.7 Population 5.5 46,180 17,132,854 36 Ease of doing business score (0100)
Starting a business (rank) 22 Getting credit (rank) 112 Trading across borders (rank) 1 Score for starting a business (0100) 94.31 Score for getting credit (0100) 45.00 Score for trading across borders (0100) 100.00 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 4 Depth of credit information index (08) 2 Documentary compliance (hours) 1 Cost (% of income per capita) 3.5 Credit bureau coverage (% of adults) 7 Border compliance (hours) 0 Minimum capital (% of income per capita) 4.2 Credit registry coverage (% of adults) 95.8 Cost to export 0.0 0.0 Documentary compliance (US$) 0 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 0 Score for dealing with construction permits (0100) 84 Score for protecting minority investors (0100) 72 Time to import Procedures (number) 69.36 Extent of disclosure index (010) 58.33 Documentary compliance (hours) 1 Time (days) Extent of director liability index (010) Border compliance (hours) 0 Cost (% of warehouse value) 13 Ease of shareholder suits index (010) 4 Cost to import Building quality control index (015) 161 Extent of shareholder rights index (010) 4 Documentary compliance (US$) 0 3.7 Extent of ownership and control index (010) 6 Border compliance (US$) 0 Getting electricity (rank) 10.0 Extent of corporate transparency index (010) 6 Score for getting electricity (0100) 7 Enforcing contracts (rank) 74 Procedures (number) 56 Paying taxes (rank) 8 Score for enforcing contracts (0100) 59.94 Time (days) 81.58 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 21 Cost (% of claim value) 514 Reliability of supply and transparency of tariffs index (08) 5 Time (hours per year) 87.58 Quality of judicial processes index (018) 23.9 110 Total tax and contribution rate (% of profit) 7.0 Registering property (rank) 28.1 Postfiling index (0100) 9 Resolving insolvency (rank) Score for registering property (0100) 119 Score for resolving insolvency (0100) 7 Procedures (number) 8 OECD high income 40.8 Time (years) 84.28 Time (days) Ease of doing business score (0100) 91.95 Cost (% of estate) Cost (% of property value) 31 Recovery rate (cents on the dollar) 1.1 Quality of land administration index (030) 80.05 86.59 Strength of insolvency framework index (016) 3.5 89.8 NEW ZEALAND 5 GNI per capita (US$) 11.5 Ease of doing business rank (1190) 2.5 Population 6.1 38,970 28.5 4,793,900
1
Starting a business (rank) 1 Getting credit (rank) 1 Trading across borders (rank) 60 Score for starting a business (0100) 99.98 Score for getting credit (0100) 100.00 Score for trading across borders (0100) 84.63 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 1 Depth of credit information index (08) 12 Documentary compliance (hours) 3 Cost (% of income per capita) 0.5 Credit bureau coverage (% of adults) 8 Border compliance (hours) 37 Minimum capital (% of income per capita) 0.2 Credit registry coverage (% of adults) 100.0 Cost to export 0.0 0.0 Documentary compliance (US$) 67 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 337 Score for dealing with construction permits (0100) 6 Score for protecting minority investors (0100) 2 Time to import Procedures (number) 86.40 Extent of disclosure index (010) 81.67 Documentary compliance (hours) 1 Time (days) Extent of director liability index (010) Border compliance (hours) 25 Cost (% of warehouse value) 11 Ease of shareholder suits index (010) 10 Cost to import Building quality control index (015) 93 Extent of shareholder rights index (010) 9 Documentary compliance (US$) 80 2.2 Extent of ownership and control index (010) 9 Border compliance (US$) 367 Getting electricity (rank) 15.0 Extent of corporate transparency index (010) 7 Score for getting electricity (0100) 7 Enforcing contracts (rank) 21 Procedures (number) 45 Paying taxes (rank) 7 Score for enforcing contracts (0100) 71.48 Time (days) 83.98 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 10 Cost (% of claim value) 216 Reliability of supply and transparency of tariffs index (08) 5 Time (hours per year) 91.08 Quality of judicial processes index (018) 27.2 58 Total tax and contribution rate (% of profit) 9.5 Registering property (rank) 68.0 Postfiling index (0100) 7 Resolving insolvency (rank) Score for registering property (0100) 7 140 Score for resolving insolvency (0100) 31 Procedures (number) 34.6 Time (years) 71.81 Time (days) 1 96.90 Cost (% of estate) Cost (% of property value) 94.89 Recovery rate (cents on the dollar) 1.3 Quality of land administration index (030) Strength of insolvency framework index (016) 3.5 2 84.1 1 8.5
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 193
Reform making it easier to do business Change making it more difficult to do business
NICARAGUA Latin America & Caribbean 55.64 GNI per capita (US$) 2,130 Ease of doing business rank (1190) 132 Ease of doing business score (0100) Population 6,217,581
Starting a business (rank) 144 Getting credit (rank) 99 Trading across borders (rank) 85 Score for starting a business (0100) 79.84 Score for getting credit (0100) 50.00 Score for trading across borders (0100) 76.99 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 7 Depth of credit information index (08) 2 Documentary compliance (hours) 48 Cost (% of income per capita) 14 Credit bureau coverage (% of adults) 8 Border compliance (hours) 72 Minimum capital (% of income per capita) 63.6 Credit registry coverage (% of adults) 59.5 Cost to export 0.0 21.7 Documentary compliance (US$) 47 Dealing with construction permits (rank) Border compliance (US$) 240 Score for dealing with construction permits (0100) 177 Protecting minority investors (rank) 168 Time to import Procedures (number) 46.58 Score for protecting minority investors (0100) 35.00 Documentary compliance (hours) 16 Time (days) Extent of disclosure index (010) Border compliance (hours) 72 Cost (% of warehouse value) 18 Extent of director liability index (010) 1 Cost to import Building quality control index (015) 225 Ease of shareholder suits index (010) 5 Documentary compliance (US$) 86 5.5 Extent of shareholder rights index (010) 6 Border compliance (US$) 400 Getting electricity (rank) 3.5 Extent of ownership and control index (010) 4 Score for getting electricity (0100) Extent of corporate transparency index (010) 1 Enforcing contracts (rank) 87 Procedures (number) 110 4 Score for enforcing contracts (0100) 58.58 Time (days) 68.39 Paying taxes (rank) Time (days) Cost (% of income per capita) Score for paying taxes (0100) 160 Cost (% of claim value) 490 Reliability of supply and transparency of tariffs index (08) 6 Payments (number per year) 52.69 Quality of judicial processes index (018) 26.8 55 Time (hours per year) 6.5 Registering property (rank) 838.7 Total tax and contribution rate (% of profit) 43 Resolving insolvency (rank) Score for registering property (0100) 4 Postfiling index (0100) 201 Score for resolving insolvency (0100) 106 Procedures (number) 60.6 Time (years) 41.13 Time (days) 155 Sub-Saharan Africa 52.55 Cost (% of estate) Cost (% of property value) 47.19 Ease of doing business score (0100) Recovery rate (cents on the dollar) 2.2 Quality of land administration index (030) 53.72 Strength of insolvency framework index (016) 14.5 9 35.8 NIGER 56 GNI per capita (US$) 7.0 Ease of doing business rank (1190) 6.0 Population 6.5 360 21,477,348 143
Starting a business (rank) 27 Getting credit (rank) 144 Trading across borders (rank) 124 Score for starting a business (0100) 93.69 Score for getting credit (0100) 30.00 Score for trading across borders (0100) 65.40 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 3 Depth of credit information index (08) 6 Documentary compliance (hours) 51 Cost (% of income per capita) 7 Credit bureau coverage (% of adults) 0 Border compliance (hours) 48 Minimum capital (% of income per capita) 8.1 Credit registry coverage (% of adults) 0.5 Cost to export 11.6 0.3 Documentary compliance (US$) 39 Protecting minority investors (rank) Border compliance (US$) 391 Dealing with construction permits (rank) 158 Score for protecting minority investors (0100) 149 Time to import Score for dealing with construction permits (0100) 55.81 Extent of disclosure index (010) 40.00 Documentary compliance (hours) 156 Procedures (number) Extent of director liability index (010) Border compliance (hours) 78 Time (days) 15 Ease of shareholder suits index (010) 7 Cost to import Cost (% of warehouse value) 91 Extent of shareholder rights index (010) 1 Documentary compliance (US$) 282 Building quality control index (015) 11.6 Extent of ownership and control index (010) 5 Border compliance (US$) 462 6.0 Extent of corporate transparency index (010) 4 3 Enforcing contracts (rank) 119 Getting electricity (rank) 162 Paying taxes (rank) 4 Score for enforcing contracts (0100) 53.77 Score for getting electricity (0100) 48.51 Score for paying taxes (0100) Time (days) Procedures (number) Payments (number per year) 161 Cost (% of claim value) 380 Time (days) 4 Time (hours per year) 52.49 Quality of judicial processes index (018) 52.6 Cost (% of income per capita) 68 Total tax and contribution rate (% of profit) 7.5 Reliability of supply and transparency of tariffs index (08) 5,470.9 Postfiling index (0100) 41 Resolving insolvency (rank) 0 270 Score for resolving insolvency (0100) 114 Sub-Saharan Africa 47.3 Time (years) 39.44 Registering property (rank) 111 Ease of doing business score (0100) 38.02 Cost (% of estate) Score for registering property (0100) 58.06 Recovery rate (cents on the dollar) 5.0 Procedures (number) Strength of insolvency framework index (016) 18.0 Time (days) 4 21.0 Cost (% of property value) 13 52.89 GNI per capita (US$) 9.0 Quality of land administration index (030) 7.6 Population 4.0 2,080 NIGERIA 190,886,311 Ease of doing business rank (1190) 146
Starting a business (rank) 120 Getting credit (rank) 12 Trading across borders (rank) 182 Score for starting a business (0100) 82.97 Score for getting credit (0100) 85.00 Score for trading across borders (0100) 23.08 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 8.5 Depth of credit information index (08) 9 Documentary compliance (hours) 119 Cost (% of income per capita) 10.9 Credit bureau coverage (% of adults) 8 Border compliance (hours) 135.4 Minimum capital (% of income per capita) 27.6 Credit registry coverage (% of adults) 11.0 Cost to export 0.0 0.8 Documentary compliance (US$) 250 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 785.7 Score for dealing with construction permits (0100) 149 Score for protecting minority investors (0100) 38 Time to import Procedures (number) 57.84 Extent of disclosure index (010) 66.67 Documentary compliance (hours) 144 Time (days) 16.1 Extent of director liability index (010) Border compliance (hours) 263.7 Cost (% of warehouse value) 110.2 Ease of shareholder suits index (010) 7 Cost to import Building quality control index (015) 21.5 Extent of shareholder rights index (010) 7 Documentary compliance (US$) 564.3 11.8 Extent of ownership and control index (010) 7 Border compliance (US$) 1076.8 Getting electricity (rank) Extent of corporate transparency index (010) 5 Score for getting electricity (0100) 171 5 Enforcing contracts (rank) 92 Procedures (number) 42.63 Paying taxes (rank) 9 Score for enforcing contracts (0100) 57.90 Time (days) Score for paying taxes (0100) Time (days) 453.7 Cost (% of income per capita) 8 Payments (number per year) 157 Cost (% of claim value) 38.9 Reliability of supply and transparency of tariffs index (08) 115.3 Time (hours per year) 53.53 Quality of judicial processes index (018) 309.9 Total tax and contribution rate (% of profit) 8.0 Registering property (rank) Postfiling index (0100) 48 Resolving insolvency (rank) Score for registering property (0100) 0 347.4 Score for resolving insolvency (0100) 149 Procedures (number) 34.8 Time (years) 30.42 Time (days) 184 47.48 Cost (% of estate) Cost (% of property value) 28.89 Recovery rate (cents on the dollar) 2.0 Quality of land administration index (030) 11.8 Strength of insolvency framework index (016) 22.0 91.7 27.5 11.3 5.0
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 194 DOING BUSINESS 2019
Reform making it easier to do business Change making it more difficult to do business
NORWAY OECD high income 82.95 GNI per capita (US$) 75,990 Ease of doing business rank (1190) 7 Ease of doing business score (0100) Population 5,282,223
Starting a business (rank) 22 Getting credit (rank) 85 Trading across borders (rank) 22 Score for starting a business (0100) 94.31 Score for getting credit (0100) 55.00 Score for trading across borders (0100) 96.97 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 4 Depth of credit information index (08) 5 Documentary compliance (hours) 2 Cost (% of income per capita) 4 Credit bureau coverage (% of adults) 6 Border compliance (hours) 2 Minimum capital (% of income per capita) 0.9 Credit registry coverage (% of adults) 100.0 Cost to export 4.6 0.0 Documentary compliance (US$) 0 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 125 Score for dealing with construction permits (0100) 22 Score for protecting minority investors (0100) 15 Time to import Procedures (number) 78.86 Extent of disclosure index (010) 75.00 Documentary compliance (hours) 2 Time (days) Extent of director liability index (010) Border compliance (hours) 2 Cost (% of warehouse value) 11 Ease of shareholder suits index (010) 7 Cost to import Building quality control index (015) 110.5 Extent of shareholder rights index (010) 5 Documentary compliance (US$) 0 Extent of ownership and control index (010) 8 Border compliance (US$) 125 Getting electricity (rank) 0.6 Extent of corporate transparency index (010) 7 Score for getting electricity (0100) 10.0 8 Enforcing contracts (rank) 3 Procedures (number) Paying taxes (rank) 10 Score for enforcing contracts (0100) 81.27 Time (days) 19 Score for paying taxes (0100) Time (days) Cost (% of income per capita) 90.58 Payments (number per year) 30 Cost (% of claim value) 400 Reliability of supply and transparency of tariffs index (08) Time (hours per year) 84.84 Quality of judicial processes index (018) 9.9 4 Total tax and contribution rate (% of profit) 14.0 Registering property (rank) 66 Postfiling index (0100) 5 Resolving insolvency (rank) Score for registering property (0100) 11.0 79 Score for resolving insolvency (0100) 5 Procedures (number) 8 Middle East & North Africa 37.0 Time (years) 85.44 Time (days) Ease of doing business score (0100) 62.65 Cost (% of estate) Cost (% of property value) 13 Recovery rate (cents on the dollar) 0.9 Quality of land administration index (030) 87.26 67.19 Strength of insolvency framework index (016) 1.0 92.0 OMAN 1 GNI per capita (US$) 11.5 Ease of doing business rank (1190) 3 Population 2.5 14,440 20.0 4,636,262
78
Starting a business (rank) 37 Getting credit (rank) 134 Trading across borders (rank) 72 Score for starting a business (0100) 92.89 Score for getting credit (0100) 35.00 Score for trading across borders (0100) 79.39 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 4.5 Depth of credit information index (08) 1 Documentary compliance (hours) 7 Cost (% of income per capita) 6.5 Credit bureau coverage (% of adults) 6 Border compliance (hours) 52 Minimum capital (% of income per capita) 3.7 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 26.9 Documentary compliance (US$) 107 Dealing with construction permits (rank) Border compliance (US$) 261 Score for dealing with construction permits (0100) 66 Protecting minority investors (rank) 125 Time to import Procedures (number) 72.05 Score for protecting minority investors (0100) 46.67 Documentary compliance (hours) 7 Time (days) Extent of disclosure index (010) Border compliance (hours) 70 Cost (% of warehouse value) 14 Extent of director liability index (010) 8 Cost to import Building quality control index (015) 172 Ease of shareholder suits index (010) 5 Documentary compliance (US$) 124 1.4 Extent of shareholder rights index (010) 3 Border compliance (US$) 394 Getting electricity (rank) 11.0 Extent of ownership and control index (010) 4 Score for getting electricity (0100) Extent of corporate transparency index (010) 4 Enforcing contracts (rank) 73 Procedures (number) 66 4 Score for enforcing contracts (0100) 60.02 Time (days) 79.34 Paying taxes (rank) Time (days) Cost (% of income per capita) Score for paying taxes (0100) 12 Cost (% of claim value) 598 Reliability of supply and transparency of tariffs index (08) 6 Payments (number per year) 90.16 Quality of judicial processes index (018) 15.1 62 Time (hours per year) 6.5 Registering property (rank) 81.5 Total tax and contribution rate (% of profit) 15 Resolving insolvency (rank) Score for registering property (0100) 7 Postfiling index (0100) 68 Score for resolving insolvency (0100) 100 Procedures (number) 27.4 Time (years) 42.34 Time (days) 52 85.32 Cost (% of estate) Cost (% of property value) 74.03 Recovery rate (cents on the dollar) 4.0 Quality of land administration index (030) 55.31 Strength of insolvency framework index (016) 3.5 2 38.0 PAKISTAN 16 GNI per capita (US$) 7.0 Ease of doing business rank (1190) 5.0 Population 13.5 1,580 197,015,955 South Asia 136 Ease of doing business score (0100)
Starting a business (rank) 130 Getting credit (rank) 112 Trading across borders (rank) 142 Score for starting a business (0100) 81.89 Score for getting credit (0100) 45.00 Score for trading across borders (0100) 60.12 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 10 Depth of credit information index (08) 2 Documentary compliance (hours) 55 Cost (% of income per capita) 16.5 Credit bureau coverage (% of adults) 7 Border compliance (hours) 75 Minimum capital (% of income per capita) 6.8 Credit registry coverage (% of adults) 7.2 Cost to export 0.0 10.7 Documentary compliance (US$) 118 Protecting minority investors (rank) Border compliance (US$) 356 Dealing with construction permits (rank) 166 Score for protecting minority investors (0100) 26 Time to import Score for dealing with construction permits (0100) 53.59 Extent of disclosure index (010) 71.67 Documentary compliance (hours) 143 Procedures (number) 18.7 Extent of director liability index (010) Border compliance (hours) 120 Time (days) 262.8 Ease of shareholder suits index (010) 6 Cost to import Cost (% of warehouse value) Extent of shareholder rights index (010) 7 Documentary compliance (US$) 250 Building quality control index (015) 9.0 Extent of ownership and control index (010) 6 Border compliance (US$) 475.7 12.3 Extent of corporate transparency index (010) 8 9 Enforcing contracts (rank) 156 Getting electricity (rank) 167 Paying taxes (rank) 7 Score for enforcing contracts (0100) 43.49 Score for getting electricity (0100) 44.75 Score for paying taxes (0100) Time (days) 1,071.2 Procedures (number) Payments (number per year) 173 Cost (% of claim value) 20.5 Time (days) 5.4 Time (hours per year) 47.05 Quality of judicial processes index (018) Cost (% of income per capita) 161.2 Total tax and contribution rate (% of profit) 5.7 Reliability of supply and transparency of tariffs index (08) 1,585.3 Postfiling index (0100) 47 Resolving insolvency (rank) 293.5 Score for resolving insolvency (0100) 53 0 34.1 Time (years) 59.86 10.49 Cost (% of estate) Registering property (rank) 161 Recovery rate (cents on the dollar) 2.6 Score for registering property (0100) 45.63 Strength of insolvency framework index (016) 4.0 Procedures (number) 44.5 Time (days) 7.3 11.5 Cost (% of property value) 144.1 Quality of land administration index (030) 4.2
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 195
Reform making it easier to do business Change making it more difficult to do business
PALAU East Asia & Pacific 55.59 GNI per capita (US$) 12,530 Ease of doing business rank (1190) 133 Ease of doing business score (0100) Population 21,729
Starting a business (rank) 129 Getting credit (rank) 99 Trading across borders (rank) 137 Score for starting a business (0100) 81.95 Score for getting credit (0100) 50.00 Score for trading across borders (0100) 60.98 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 8 Depth of credit information index (08) 10 Documentary compliance (hours) 72 Cost (% of income per capita) 28 Credit bureau coverage (% of adults) 0 Border compliance (hours) 102 Minimum capital (% of income per capita) 2.9 Credit registry coverage (% of adults) 0.0 Cost to export 7.8 0.0 Documentary compliance (US$) 100 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 505 Score for dealing with construction permits (0100) 95 Score for protecting minority investors (0100) 180 Time to import Procedures (number) 68.38 Extent of disclosure index (010) 26.67 Documentary compliance (hours) 96 Time (days) Extent of director liability index (010) Border compliance (hours) 84 Cost (% of warehouse value) 19 Ease of shareholder suits index (010) 0 Cost to import Building quality control index (015) 72 Extent of shareholder rights index (010) 0 Documentary compliance (US$) 100 0.8 Extent of ownership and control index (010) 7 Border compliance (US$) 605 Getting electricity (rank) 7.0 Extent of corporate transparency index (010) 5 Score for getting electricity (0100) 2 Enforcing contracts (rank) 126 Procedures (number) 149 Paying taxes (rank) 2 Score for enforcing contracts (0100) 52.21 Time (days) 54.83 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 106 Cost (% of claim value) 810 Reliability of supply and transparency of tariffs index (08) 5 Time (hours per year) 69.04 Quality of judicial processes index (018) 35.3 125 Total tax and contribution rate (% of profit) 9.5 Registering property (rank) 66.5 Postfiling index (0100) 11 Resolving insolvency (rank) Score for registering property (0100) 52 Score for resolving insolvency (0100) 166 Procedures (number) 0 Latin America & Caribbean 75.8 Time (years) 16.68 Time (days) Ease of doing business score (0100) not applicable Cost (% of estate) Cost (% of property value) 43 Recovery rate (cents on the dollar) 2.0 Quality of land administration index (030) 75.16 66.12 Strength of insolvency framework index (016) 22.5 31.0 PANAMA 5 GNI per capita (US$) 0.0 Ease of doing business rank (1190) 14 Population 0.2 13,100 12.5 4,098,587
79
Starting a business (rank) 48 Getting credit (rank) 22 Trading across borders (rank) 57 Score for starting a business (0100) 92.07 Score for getting credit (0100) 80.00 Score for trading across borders (0100) 85.47 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 5 Depth of credit information index (08) 8 Documentary compliance (hours) 6 Cost (% of income per capita) 6 Credit bureau coverage (% of adults) 8 Border compliance (hours) 24 Minimum capital (% of income per capita) 5.4 Credit registry coverage (% of adults) 73.7 Cost to export 0.0 0.0 Documentary compliance (US$) 60 Dealing with construction permits (rank) Border compliance (US$) 270 Score for dealing with construction permits (0100) 108 Protecting minority investors (rank) 99 Time to import Procedures (number) 66.76 Score for protecting minority investors (0100) 51.67 Documentary compliance (hours) 6 Time (days) Extent of disclosure index (010) Border compliance (hours) 24 Cost (% of warehouse value) 18 Extent of director liability index (010) 4 Cost to import Building quality control index (015) 105 Ease of shareholder suits index (010) 4 Documentary compliance (US$) 50 3.6 Extent of shareholder rights index (010) 8 Border compliance (US$) 490 Getting electricity (rank) 9.0 Extent of ownership and control index (010) 8 Score for getting electricity (0100) Extent of corporate transparency index (010) 1 Enforcing contracts (rank) 147 Procedures (number) 30 6 Score for enforcing contracts (0100) 47.11 Time (days) 86.65 Paying taxes (rank) Time (days) Cost (% of income per capita) Score for paying taxes (0100) 174 Cost (% of claim value) 790 Reliability of supply and transparency of tariffs index (08) 5 Payments (number per year) 46.68 Quality of judicial processes index (018) 38.0 35 Time (hours per year) 7.0 Registering property (rank) 15.7 Total tax and contribution rate (% of profit) 36 Resolving insolvency (rank) Score for registering property (0100) 7 Postfiling index (0100) 408 Score for resolving insolvency (0100) 113 Procedures (number) 37.2 Time (years) 39.59 Time (days) 81 12.84 Cost (% of estate) Cost (% of property value) 65.18 Recovery rate (cents on the dollar) 2.5 Quality of land administration index (030) 60.12 Strength of insolvency framework index (016) 25.0 7 27.1 PAPUA NEW GUINEA 22.5 GNI per capita (US$) 8.0 Ease of doing business rank (1190) 2.4 Population 11.0 2,410 8,251,162 East Asia & Pacific 108 Ease of doing business score (0100)
Starting a business (rank) 143 Getting credit (rank) 44 Trading across borders (rank) 140 Score for starting a business (0100) 79.91 Score for getting credit (0100) 70.00 Score for trading across borders (0100) 60.47 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 6 Depth of credit information index (08) 9 Documentary compliance (hours) 96 Cost (% of income per capita) 41 Credit bureau coverage (% of adults) 5 Border compliance (hours) 42 Minimum capital (% of income per capita) 20.5 Credit registry coverage (% of adults) 7.0 Cost to export 0.0 0.0 Documentary compliance (US$) 75 Dealing with construction permits (rank) Border compliance (US$) 660 Score for dealing with construction permits (0100) 124 Protecting minority investors (rank) 89 Time to import Procedures (number) 64.41 Score for protecting minority investors (0100) 55.00 Documentary compliance (hours) 120 Time (days) Extent of disclosure index (010) Border compliance (hours) 72 Cost (% of warehouse value) 17 Extent of director liability index (010) 5 Cost to import Building quality control index (015) 217 Ease of shareholder suits index (010) 5 Documentary compliance (US$) 85 1.2 Extent of shareholder rights index (010) 9 Border compliance (US$) 790 Getting electricity (rank) 10.0 Extent of ownership and control index (010) 8 Score for getting electricity (0100) Extent of corporate transparency index (010) 2 Enforcing contracts (rank) 173 Procedures (number) 72 4 Score for enforcing contracts (0100) 36.21 Time (days) 78.03 Paying taxes (rank) Time (days) Cost (% of income per capita) Score for paying taxes (0100) 111 Cost (% of claim value) 591 Reliability of supply and transparency of tariffs index (08) 4 Payments (number per year) 68.70 Quality of judicial processes index (018) 110.3 66 Time (hours per year) Registering property (rank) 27.6 Total tax and contribution rate (% of profit) 39 Resolving insolvency (rank) 8.5 Score for registering property (0100) 4 Postfiling index (0100) 203 Score for resolving insolvency (0100) Procedures (number) 39.3 Time (years) 142 Time (days) 121 77.35 Cost (% of estate) 32.28 Cost (% of property value) 56.21 Recovery rate (cents on the dollar) Quality of land administration index (030) Strength of insolvency framework index (016) 3.0 4 23.0 72 25.1 5.2 6.0
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 196 DOING BUSINESS 2019
Reform making it easier to do business Change making it more difficult to do business
PARAGUAY Latin America & Caribbean 59.40 GNI per capita (US$) 3,920 Ease of doing business rank (1190) 113 Ease of doing business score (0100) Population 6,811,297
Starting a business (rank) 151 Getting credit (rank) 124 Trading across borders (rank) 127 Score for starting a business (0100) 77.47 Score for getting credit (0100) 40.00 Score for trading across borders (0100) 65.10 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 7 Depth of credit information index (08) 1 Documentary compliance (hours) 24 Cost (% of income per capita) 35 Credit bureau coverage (% of adults) 7 Border compliance (hours) 120 Minimum capital (% of income per capita) 40.3 Credit registry coverage (% of adults) 24.5 Cost to export 0.0 24.4 Documentary compliance (US$) 120 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 815 Score for dealing with construction permits (0100) 79 Score for protecting minority investors (0100) 140 Time to import Procedures (number) 70.51 Extent of disclosure index (010) 41.67 Documentary compliance (hours) 36 Time (days) Extent of director liability index (010) Border compliance (hours) 24 Cost (% of warehouse value) 14 Ease of shareholder suits index (010) 6 Cost to import Building quality control index (015) 121 Extent of shareholder rights index (010) 5 Documentary compliance (US$) 135 1.6 Extent of ownership and control index (010) 6 Border compliance (US$) 500 Getting electricity (rank) 8.0 Extent of corporate transparency index (010) 3 Score for getting electricity (0100) 3 Enforcing contracts (rank) 91 Procedures (number) 101 Paying taxes (rank) 2 Score for enforcing contracts (0100) 57.92 Time (days) 70.20 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 127 Cost (% of claim value) 606 Reliability of supply and transparency of tariffs index (08) 5 Time (hours per year) 63.73 Quality of judicial processes index (018) 30.0 67 Total tax and contribution rate (% of profit) 8.5 Registering property (rank) 165.5 Postfiling index (0100) 20 Resolving insolvency (rank) Score for registering property (0100) 3 378 Score for resolving insolvency (0100) 103 Procedures (number) Latin America & Caribbean 35.0 Time (years) 41.31 Time (days) 74 Ease of doing business score (0100) 46.56 Cost (% of estate) Cost (% of property value) 66.12 Recovery rate (cents on the dollar) 3.9 Quality of land administration index (030) Strength of insolvency framework index (016) 9.0 6 21.6 PERU 46 68.83 GNI per capita (US$) 9.5 Ease of doing business rank (1190) 1.8 Population 12.0 5,970 32,165,485 68
Starting a business (rank) 125 Getting credit (rank) 32 Trading across borders (rank) 110 Score for starting a business (0100) 82.44 Score for getting credit (0100) 75.00 Score for trading across borders (0100) 68.22 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 8 Depth of credit information index (08) 7 Documentary compliance (hours) 48 Cost (% of income per capita) 24.5 Credit bureau coverage (% of adults) 8 Border compliance (hours) 48 Minimum capital (% of income per capita) 9.9 Credit registry coverage (% of adults) 100.0 Cost to export 0.0 38.2 Documentary compliance (US$) 50 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 630 Score for dealing with construction permits (0100) 54 Score for protecting minority investors (0100) 51 Time to import Procedures (number) 73.58 Extent of disclosure index (010) 63.33 Documentary compliance (hours) 72 Time (days) Extent of director liability index (010) Border compliance (hours) 72 Cost (% of warehouse value) 15 Ease of shareholder suits index (010) 9 Cost to import Building quality control index (015) 187 Extent of shareholder rights index (010) 6 Documentary compliance (US$) 80 1.2 Extent of ownership and control index (010) 6 Border compliance (US$) 700 Getting electricity (rank) 13.0 Extent of corporate transparency index (010) 8 Score for getting electricity (0100) 3 Enforcing contracts (rank) 70 Procedures (number) 67 Paying taxes (rank) 6 Score for enforcing contracts (0100) 60.70 Time (days) 79.02 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 120 Cost (% of claim value) 426 Reliability of supply and transparency of tariffs index (08) 5 Time (hours per year) 65.37 Quality of judicial processes index (018) 35.7 67 Total tax and contribution rate (% of profit) 8.5 Registering property (rank) 348.4 Postfiling index (0100) 9 Resolving insolvency (rank) Score for registering property (0100) 6 260 Score for resolving insolvency (0100) 88 Procedures (number) East Asia & Pacific 36.8 Time (years) 45.72 Time (days) 45 Ease of doing business score (0100) 19.24 Cost (% of estate) Cost (% of property value) 74.89 Recovery rate (cents on the dollar) 3.1 Quality of land administration index (030) 57.68 Strength of insolvency framework index (016) 7.0 5 29.8 PHILIPPINES 7.5 GNI per capita (US$) 9.5 Ease of doing business rank (1190) 3.3 Population 17.5 3,660 104,918,090 124
Starting a business (rank) 166 Getting credit (rank) 184 Trading across borders (rank) 104 Score for starting a business (0100) 71.97 Score for getting credit (0100) 5.00 Score for trading across borders (0100) 69.90 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 13 Depth of credit information index (08) 1 Documentary compliance (hours) 36 Cost (% of income per capita) 31 Credit bureau coverage (% of adults) 0 Border compliance (hours) 42 Minimum capital (% of income per capita) 20.3 Credit registry coverage (% of adults) 2.7 Cost to export 2.8 0.0 Documentary compliance (US$) 53 Dealing with construction permits (rank) Border compliance (US$) 456 Score for dealing with construction permits (0100) 94 Protecting minority investors (rank) 132 Time to import Procedures (number) 68.58 Score for protecting minority investors (0100) 43.33 Documentary compliance (hours) 96 Time (days) Extent of disclosure index (010) Border compliance (hours) 120 Cost (% of warehouse value) 23 Extent of director liability index (010) 2 Cost to import Building quality control index (015) 122 Ease of shareholder suits index (010) 3 Documentary compliance (US$) 50 2.5 Extent of shareholder rights index (010) 7 Border compliance (US$) 580 Getting electricity (rank) 13.0 Extent of ownership and control index (010) 1 Score for getting electricity (0100) Extent of corporate transparency index (010) 6 Enforcing contracts (rank) 151 Procedures (number) 29 7 Score for enforcing contracts (0100) 45.96 Time (days) 87.45 Paying taxes (rank) Time (days) Cost (% of income per capita) Score for paying taxes (0100) 94 Cost (% of claim value) 962 Reliability of supply and transparency of tariffs index (08) 4 Payments (number per year) 71.80 Quality of judicial processes index (018) 31.0 37 Time (hours per year) 7.5 Registering property (rank) 21.7 Total tax and contribution rate (% of profit) 14 Resolving insolvency (rank) Score for registering property (0100) 6 Postfiling index (0100) 181 Score for resolving insolvency (0100) 63 Procedures (number) 42.9 Time (years) 55.22 Time (days) 116 50.00 Cost (% of estate) Cost (% of property value) 57.56 Recovery rate (cents on the dollar) 2.7 Quality of land administration index (030) Strength of insolvency framework index (016) 32.0 9 21.3 35 14.0
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 197
Reform making it easier to do business Change making it more difficult to do business
POLAND OECD high income 76.95 GNI per capita (US$) 12,710 Ease of doing business rank (1190) 33 Ease of doing business score (0100) Population 37,975,841
Starting a business (rank) 121 Getting credit (rank) 32 Trading across borders (rank) 1 Score for starting a business (0100) 82.85 Score for getting credit (0100) 75.00 Score for trading across borders (0100) 100.00 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 5 Depth of credit information index (08) 7 Documentary compliance (hours) 1 Cost (% of income per capita) 37 Credit bureau coverage (% of adults) 8 Border compliance (hours) 0 Minimum capital (% of income per capita) 11.8 Credit registry coverage (% of adults) 98.1 Cost to export 10.0 0.0 Documentary compliance (US$) 0 Dealing with construction permits (rank) Border compliance (US$) 0 Score for dealing with construction permits (0100) 40 Protecting minority investors (rank) 57 Time to import Procedures (number) 75.18 Score for protecting minority investors (0100) 61.67 Documentary compliance (hours) 1 Time (days) Extent of disclosure index (010) Border compliance (hours) 0 Cost (% of warehouse value) 12 Extent of director liability index (010) 7 Cost to import Building quality control index (015) 153 Ease of shareholder suits index (010) 2 Documentary compliance (US$) 0 0.3 Extent of shareholder rights index (010) 9 Border compliance (US$) 0 Getting electricity (rank) 10.0 Extent of ownership and control index (010) 6 Score for getting electricity (0100) Extent of corporate transparency index (010) 5 Enforcing contracts (rank) 53 Procedures (number) 58 8 Score for enforcing contracts (0100) 64.36 Time (days) 81.35 Paying taxes (rank) Time (days) Cost (% of income per capita) Score for paying taxes (0100) 69 Cost (% of claim value) 685 Reliability of supply and transparency of tariffs index (08) 4 Payments (number per year) 76.49 Quality of judicial processes index (018) 19.4 122 Time (hours per year) 11.0 Registering property (rank) 17.3 Total tax and contribution rate (% of profit) 7 Resolving insolvency (rank) Score for registering property (0100) Postfiling index (0100) 334 Score for resolving insolvency (0100) 25 Procedures (number) 7 40.7 Time (years) 76.48 Time (days) 77.36 Cost (% of estate) Cost (% of property value) 41 Recovery rate (cents on the dollar) 3.0 Quality of land administration index (030) 76.09 Strength of insolvency framework index (016) 15.0 60.8 PORTUGAL 6 14.0 Ease of doing business rank (1190) 33 0.3 19,820 19.0 10,293,718
OECD high income 76.55 GNI per capita (US$) 34 Ease of doing business score (0100) Population
Starting a business (rank) 57 Getting credit (rank) 112 Trading across borders (rank) 1 Score for starting a business (0100) 90.89 Score for getting credit (0100) 45.00 Score for trading across borders (0100) 100.00 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 6 Depth of credit information index (08) 2 Documentary compliance (hours) 1 Cost (% of income per capita) 6.5 Credit bureau coverage (% of adults) 7 Border compliance (hours) 0 Minimum capital (% of income per capita) 2.0 Credit registry coverage (% of adults) 7.9 Cost to export 0.0 100.0 Documentary compliance (US$) 0 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 0 Score for dealing with construction permits (0100) 60 Score for protecting minority investors (0100) 64 Time to import Procedures (number) 73.17 Extent of disclosure index (010) 60.00 Documentary compliance (hours) 1 Time (days) Extent of director liability index (010) Border compliance (hours) 0 Cost (% of warehouse value) 14 Ease of shareholder suits index (010) 6 Cost to import Building quality control index (015) 160 Extent of shareholder rights index (010) 5 Documentary compliance (US$) 0 1.2 Extent of ownership and control index (010) 7 Border compliance (US$) 0 Getting electricity (rank) 11.0 Extent of corporate transparency index (010) 4 Score for getting electricity (0100) 6 Enforcing contracts (rank) 35 Procedures (number) 32 Paying taxes (rank) 8 Score for enforcing contracts (0100) 67.91 Time (days) 86.45 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 39 Cost (% of claim value) 755 Reliability of supply and transparency of tariffs index (08) 5 Time (hours per year) 83.75 Quality of judicial processes index (018) 17.2 65 Total tax and contribution rate (% of profit) 13.5 Registering property (rank) 34.5 Postfiling index (0100) 8 Resolving insolvency (rank) Score for registering property (0100) 8 243 Score for resolving insolvency (0100) 16 Procedures (number) Latin America & Caribbean 39.8 Time (years) 80.01 Time (days) 36 Ease of doing business score (0100) 92.71 Cost (% of estate) Cost (% of property value) 78.36 Recovery rate (cents on the dollar) 3.0 Quality of land administration index (030) 69.46 Strength of insolvency framework index (016) 9.0 1 64.5 PUERTO RICO (U.S.) 10 GNI per capita (US$) 14.5 Ease of doing business rank (1190) 7.3 Population 20.0 19,269 3,337,177 64
Starting a business (rank) 53 Getting credit (rank) 3 Trading across borders (rank) 67 Score for starting a business (0100) 91.23 Score for getting credit (0100) 95.00 Score for trading across borders (0100) 81.86 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 6 Depth of credit information index (08) 12 Documentary compliance (hours) 2 Cost (% of income per capita) 5.5 Credit bureau coverage (% of adults) 7 Border compliance (hours) 48 Minimum capital (% of income per capita) 1.3 Credit registry coverage (% of adults) 100.0 Cost to export 0.0 0.0 Documentary compliance (US$) 75 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 386 Score for dealing with construction permits (0100) 141 Score for protecting minority investors (0100) 110 Time to import Procedures (number) 59.38 Extent of disclosure index (010) 50.00 Documentary compliance (hours) 2 Time (days) Extent of director liability index (010) Border compliance (hours) 48 Cost (% of warehouse value) 22 Ease of shareholder suits index (010) 7 Cost to import Building quality control index (015) 165 Extent of shareholder rights index (010) 6 Documentary compliance (US$) 75 6.9 Extent of ownership and control index (010) 8 Border compliance (US$) 386 Getting electricity (rank) 12.0 Extent of corporate transparency index (010) 1 Score for getting electricity (0100) 2 Enforcing contracts (rank) 63 Procedures (number) 88 Paying taxes (rank) 6 Score for enforcing contracts (0100) 61.82 Time (days) 73.43 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 162 Cost (% of claim value) 630 Reliability of supply and transparency of tariffs index (08) 5 Time (hours per year) 52.42 Quality of judicial processes index (018) 30.2 32 Total tax and contribution rate (% of profit) 11.0 Registering property (rank) 351.9 Postfiling index (0100) 16 Resolving insolvency (rank) Score for registering property (0100) 3 218 Score for resolving insolvency (0100) 10 Procedures (number) 63.4 Time (years) 83.32 Time (days) 159 13.76 Cost (% of estate) Cost (% of property value) 46.14 Recovery rate (cents on the dollar) 2.5 Quality of land administration index (030) Strength of insolvency framework index (016) 11.0 8 67.7 191 15.0 1.7
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 198 DOING BUSINESS 2019
Reform making it easier to do business Change making it more difficult to do business
QATAR Middle East & North Africa 65.89 GNI per capita (US$) 61,070 Ease of doing business rank (1190) 83 Ease of doing business score (0100) Population 2,639,211
Starting a business (rank) 84 Getting credit (rank) 124 Trading across borders (rank) 97 Score for starting a business (0100) 87.67 Score for getting credit (0100) 40.00 Score for trading across borders (0100) 71.51 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 7.5 Depth of credit information index (08) 1 Documentary compliance (hours) 10 Cost (% of income per capita) 8 Credit bureau coverage (% of adults) 7 Border compliance (hours) 25 Minimum capital (% of income per capita) Credit registry coverage (% of adults) 0.0 Cost to export 7.1 28.2 Documentary compliance (US$) 150 Dealing with construction permits (rank) 0.0 Border compliance (US$) 382 Score for dealing with construction permits (0100) 178 Time to import Procedures (number) 20 Protecting minority investors (rank) 28.33 Documentary compliance (hours) 72 Time (days) 79.16 Score for protecting minority investors (0100) Border compliance (hours) 48 Cost (% of warehouse value) Extent of disclosure index (010) 2 Cost to import Building quality control index (015) 16 Extent of director liability index (010) 2 Documentary compliance (US$) 290 58 Ease of shareholder suits index (010) 2 Border compliance (US$) 558 Getting electricity (rank) 2.0 Extent of shareholder rights index (010) 4 Score for getting electricity (0100) 12.0 Extent of ownership and control index (010) 2 Enforcing contracts (rank) 122 Procedures (number) Extent of corporate transparency index (010) 5 Score for enforcing contracts (0100) 52.79 Time (days) 69 Time (days) Cost (% of income per capita) 78.59 Paying taxes (rank) 2 Cost (% of claim value) 570 Reliability of supply and transparency of tariffs index (08) Score for paying taxes (0100) 99.44 Quality of judicial processes index (018) 21.6 4 Payments (number per year) 3.5 Registering property (rank) 90 Time (hours per year) 4 Resolving insolvency (rank) Score for registering property (0100) 12.5 Total tax and contribution rate (% of profit) 41 Score for resolving insolvency (0100) 120 Procedures (number) 5 Postfiling index (0100) 11.3 Time (years) 38.12 Time (days) not applicable Cost (% of estate) Cost (% of property value) 20 Europe & Central Asia Recovery rate (cents on the dollar) 2.8 Quality of land administration index (030) 83.27 Ease of doing business score (0100) 72.30 Strength of insolvency framework index (016) 22.0 30.2 ROMANIA 6 GNI per capita (US$) 7.0 Ease of doing business rank (1190) 12 Population 0.3 9,970 24.5 19,586,539
52
Starting a business (rank) 111 Getting credit (rank) 22 Trading across borders (rank) 1 Score for starting a business (0100) 83.90 Score for getting credit (0100) 80.00 Score for trading across borders (0100) 100.00 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 6 Depth of credit information index (08) 9 Documentary compliance (hours) 1 Cost (% of income per capita) 35 Credit bureau coverage (% of adults) 7 Border compliance (hours) 0 Minimum capital (% of income per capita) 0.4 Credit registry coverage (% of adults) 55.7 Cost to export 0.5 18.3 Documentary compliance (US$) 0 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 0 Score for dealing with construction permits (0100) 146 Score for protecting minority investors (0100) 64 Time to import Procedures (number) 58.20 Extent of disclosure index (010) 60.00 Documentary compliance (hours) 1 Time (days) Extent of director liability index (010) Border compliance (hours) 0 Cost (% of warehouse value) 24 Ease of shareholder suits index (010) 9 Cost to import Building quality control index (015) 260 Extent of shareholder rights index (010) 4 Documentary compliance (US$) 0 2.1 Extent of ownership and control index (010) 5 Border compliance (US$) 0 Getting electricity (rank) 13.0 Extent of corporate transparency index (010) 6 Score for getting electricity (0100) 5 Enforcing contracts (rank) 17 Procedures (number) 154 Paying taxes (rank) 7 Score for enforcing contracts (0100) 72.25 Time (days) 53.53 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 49 Cost (% of claim value) 512 Reliability of supply and transparency of tariffs index (08) 9 Time (hours per year) 80.30 Quality of judicial processes index (018) 25.8 174 Total tax and contribution rate (% of profit) 14.0 Registering property (rank) 449.7 Postfiling index (0100) 14 Resolving insolvency (rank) Score for registering property (0100) 163 Score for resolving insolvency (0100) 52 Procedures (number) 7 Europe & Central Asia 40.0 Time (years) 59.87 Time (days) Ease of doing business score (0100) 76.82 Cost (% of estate) Cost (% of property value) 44 Recovery rate (cents on the dollar) 3.3 Quality of land administration index (030) 74.96 77.37 Strength of insolvency framework index (016) 10.5 35.8 RUSSIAN FEDERATION 6 GNI per capita (US$) 13.0 Ease of doing business rank (1190) 14.5 Population 1.3 9,232 17.0 144,495,044
31
Starting a business (rank) 32 Getting credit (rank) 22 Trading across borders (rank) 99 Score for starting a business (0100) 93.04 Score for getting credit (0100) 80.00 Score for trading across borders (0100) 71.06 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 4 Depth of credit information index (08) 9 Documentary compliance (hours) 25.4 Cost (% of income per capita) 10.1 Credit bureau coverage (% of adults) 7 Border compliance (hours) 66 Minimum capital (% of income per capita) 1.1 Credit registry coverage (% of adults) 88.0 Cost to export 0.0 0.0 Documentary compliance (US$) 92 Dealing with construction permits (rank) Border compliance (US$) 580 Score for dealing with construction permits (0100) 48 Protecting minority investors (rank) 57 Time to import Procedures (number) 74.61 Score for protecting minority investors (0100) 61.67 Documentary compliance (hours) 42.5 Time (days) 15.1 Extent of disclosure index (010) Border compliance (hours) 30 Cost (% of warehouse value) 193.8 Extent of director liability index (010) 6 Cost to import Building quality control index (015) Ease of shareholder suits index (010) 2 Documentary compliance (US$) 152.5 1.2 Extent of shareholder rights index (010) 7 Border compliance (US$) 587.5 Getting electricity (rank) 14.0 Extent of ownership and control index (010) 9 Score for getting electricity (0100) Extent of corporate transparency index (010) 5 Enforcing contracts (rank) 18 Procedures (number) 12 8 Score for enforcing contracts (0100) 72.18 Time (days) 94.00 Paying taxes (rank) Time (days) Cost (% of income per capita) Score for paying taxes (0100) 53 Cost (% of claim value) 337 Reliability of supply and transparency of tariffs index (08) 2 Payments (number per year) 79.77 Quality of judicial processes index (018) 16.5 73 Time (hours per year) 9.5 Registering property (rank) 5.7 Total tax and contribution rate (% of profit) 7 Resolving insolvency (rank) Score for registering property (0100) 8 Postfiling index (0100) 168 Score for resolving insolvency (0100) 55 Procedures (number) 46.3 Time (years) 58.61 Time (days) 12 73.14 Cost (% of estate) Cost (% of property value) 88.74 Recovery rate (cents on the dollar) 2.0 Quality of land administration index (030) Strength of insolvency framework index (016) 9.0 4 42.1 13 11.5
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 199
Reform making it easier to do business Change making it more difficult to do business
RWANDA Sub-Saharan Africa 77.88 GNI per capita (US$) 720 Ease of doing business rank (1190) 29 Ease of doing business score (0100) Population 12,208,407
Starting a business (rank) 51 Getting credit (rank) 3 Trading across borders (rank) 88 Score for starting a business (0100) 91.39 Score for getting credit (0100) 95.00 Score for trading across borders (0100) 74.98 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 5 Depth of credit information index (08) 11 Documentary compliance (hours) 30 Cost (% of income per capita) 4 Credit bureau coverage (% of adults) 8 Border compliance (hours) 83 Minimum capital (% of income per capita) 14.8 Credit registry coverage (% of adults) 20.1 Cost to export 0.0 9.2 Documentary compliance (US$) 110 Border compliance (US$) 183 Dealing with construction permits (rank) 106 Protecting minority investors (rank) 14 Time to import Score for dealing with construction permits (0100) 67.01 Score for protecting minority investors (0100) 76.67 Documentary compliance (hours) 48 Procedures (number) Extent of disclosure index (010) Border compliance (hours) 74 Time (days) 15 Extent of director liability index (010) 8 Cost to import Cost (% of warehouse value) 113 Ease of shareholder suits index (010) 9 Documentary compliance (US$) 121 Building quality control index (015) 12.0 Extent of shareholder rights index (010) 5 Border compliance (US$) 282 14.0 Extent of ownership and control index (010) 8 Extent of corporate transparency index (010) 9 Enforcing contracts (rank) 78 Getting electricity (rank) 68 7 Score for enforcing contracts (0100) 59.54 Score for getting electricity (0100) 78.72 Paying taxes (rank) Time (days) Procedures (number) Score for paying taxes (0100) 35 Cost (% of claim value) 230 Time (days) 4 Payments (number per year) 84.55 Quality of judicial processes index (018) 82.7 Cost (% of income per capita) 30 Time (hours per year) 14.5 Reliability of supply and transparency of tariffs index (08) 2,083.3 Total tax and contribution rate (% of profit) 8 Resolving insolvency (rank) 5 Postfiling index (0100) 95.5 Score for resolving insolvency (0100) 58 33.2 Time (years) 57.20 Registering property (rank) 2 East Asia & Pacific 63.68 Cost (% of estate) Score for registering property (0100) 93.70 Ease of doing business score (0100) Recovery rate (cents on the dollar) 2.5 Procedures (number) Strength of insolvency framework index (016) 29.0 Time (days) 3 19.2 Cost (% of property value) 7 63.77 GNI per capita (US$) 15.0 Quality of land administration index (030) 0.1 Population 28.5 4,100 SAMOA 196,440 Ease of doing business rank (1190) 90
Starting a business (rank) 41 Getting credit (rank) 112 Trading across borders (rank) 151 Score for starting a business (0100) 92.56 Score for getting credit (0100) 45.00 Score for trading across borders (0100) 57.81 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 4 Depth of credit information index (08) 9 Documentary compliance (hours) 24 Cost (% of income per capita) 9 Credit bureau coverage (% of adults) 0 Border compliance (hours) 51 Minimum capital (% of income per capita) 7.2 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 0.0 Documentary compliance (US$) 180 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 1,400 Score for dealing with construction permits (0100) 90 Score for protecting minority investors (0100) 83 Time to import Procedures (number) 68.70 Extent of disclosure index (010) 56.67 Documentary compliance (hours) 25 Time (days) Extent of director liability index (010) Border compliance (hours) 84 Cost (% of warehouse value) 18 Ease of shareholder suits index (010) 5 Cost to import Building quality control index (015) 58 Extent of shareholder rights index (010) 6 Documentary compliance (US$) 230 0.8 Extent of ownership and control index (010) 9 Border compliance (US$) 900 Getting electricity (rank) 6.0 Extent of corporate transparency index (010) 8 Score for getting electricity (0100) 3 Enforcing contracts (rank) 86 Procedures (number) 65 Paying taxes (rank) 3 Score for enforcing contracts (0100) 58.59 Time (days) 79.70 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 74 Cost (% of claim value) 455 Reliability of supply and transparency of tariffs index (08) 4 Time (hours per year) 75.71 Quality of judicial processes index (018) 24.4 34 Total tax and contribution rate (% of profit) 5.5 Registering property (rank) 615.1 Postfiling index (0100) 37 Resolving insolvency (rank) Score for registering property (0100) 4 224 Score for resolving insolvency (0100) 140 Procedures (number) Europe & Central Asia 19.3 Time (years) 33.45 Time (days) 65 Ease of doing business score (0100) 86.55 Cost (% of estate) Cost (% of property value) 69.51 Recovery rate (cents on the dollar) 2.0 Quality of land administration index (030) 64.74 Strength of insolvency framework index (016) 38.0 5 18.6 SAN MARINO 15 GNI per capita (US$) 7.5 Ease of doing business rank (1190) 3.8 Population 13.0 48,211 33,400 88
Starting a business (rank) 113 Getting credit (rank) 144 Trading across borders (rank) 20 Score for starting a business (0100) 83.71 Score for getting credit (0100) 30.00 Score for trading across borders (0100) 97.48 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 8 Depth of credit information index (08) 1 Documentary compliance (hours) 1 Cost (% of income per capita) 12.5 Credit bureau coverage (% of adults) 5 Border compliance (hours) 0 Minimum capital (% of income per capita) 9.0 Credit registry coverage (% of adults) 0.0 Cost to export 29.8 80.1 Documentary compliance (US$) 0 Dealing with construction permits (rank) Border compliance (US$) 0 Score for dealing with construction permits (0100) 72 Protecting minority investors (rank) 177 Time to import Procedures (number) 71.33 Score for protecting minority investors (0100) 30.00 Documentary compliance (hours) 3 Time (days) Extent of disclosure index (010) Border compliance (hours) 4 Cost (% of warehouse value) 15 Extent of director liability index (010) 3 Cost to import Building quality control index (015) 145.5 Ease of shareholder suits index (010) 2 Documentary compliance (US$) 100 Extent of shareholder rights index (010) 8 Border compliance (US$) 50 Getting electricity (rank) 5.4 Extent of ownership and control index (010) 3 Score for getting electricity (0100) 13.0 Extent of corporate transparency index (010) 1 Enforcing contracts (rank) 82 Procedures (number) 1 Score for enforcing contracts (0100) 59.25 Time (days) 18 Paying taxes (rank) Time (days) Cost (% of income per capita) 90.63 Score for paying taxes (0100) 42 Cost (% of claim value) 575 Reliability of supply and transparency of tariffs index (08) Payments (number per year) 82.32 Quality of judicial processes index (018) 13.9 3 Time (hours per year) 5.5 Registering property (rank) 45 Total tax and contribution rate (% of profit) 18 Resolving insolvency (rank) Score for registering property (0100) 59.0 Postfiling index (0100) 52 Score for resolving insolvency (0100) 105 Procedures (number) 6 35.4 Time (years) 41.19 Time (days) 67.80 Cost (% of estate) Cost (% of property value) 101 Recovery rate (cents on the dollar) 2.3 Quality of land administration index (030) 61.52 Strength of insolvency framework index (016) 5.0 50.4 9 4.5 42.5 6.6
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 200 DOING BUSINESS 2019
Reform making it easier to do business Change making it more difficult to do business
SÃO TOMÉ AND PRÍNCIPE Sub-Saharan Africa 45.14 GNI per capita (US$) 1,770 Ease of doing business rank (1190) 170 Ease of doing business score (0100) Population 204,327
Starting a business (rank) 148 Getting credit (rank) 161 Trading across borders (rank) 122 Score for starting a business (0100) 78.32 Score for getting credit (0100) 25.00 Score for trading across borders (0100) 66.03 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 6 Depth of credit information index (08) 0 Documentary compliance (hours) 46 Cost (% of income per capita) 7 Credit bureau coverage (% of adults) 5 Border compliance (hours) 83 Minimum capital (% of income per capita) 12.3 Credit registry coverage (% of adults) 0.0 Cost to export 178.5 17.2 Documentary compliance (US$) 194 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 426 Score for dealing with construction permits (0100) 111 Score for protecting minority investors (0100) 188 Time to import Procedures (number) 66.64 Extent of disclosure index (010) 21.67 Documentary compliance (hours) 17 Time (days) Extent of director liability index (010) Border compliance (hours) 150 Cost (% of warehouse value) 16 Ease of shareholder suits index (010) 3 Cost to import Building quality control index (015) 67 Extent of shareholder rights index (010) 1 Documentary compliance (US$) 75 2.2 Extent of ownership and control index (010) 6 Border compliance (US$) 406 Getting electricity (rank) 5.0 Extent of corporate transparency index (010) 2 Score for getting electricity (0100) 0 Enforcing contracts (rank) 185 Procedures (number) 125 Paying taxes (rank) 1 Score for enforcing contracts (0100) 28.84 Time (days) 62.00 Score for paying taxes (0100) Time (days) 1,185 Cost (% of income per capita) Payments (number per year) 135 Cost (% of claim value) 45.6 Reliability of supply and transparency of tariffs index (08) 4 Time (hours per year) 61.80 Quality of judicial processes index (018) 89 Total tax and contribution rate (% of profit) 4.5 Registering property (rank) 362.3 Postfiling index (0100) 46 Resolving insolvency (rank) Score for registering property (0100) 0 424 Score for resolving insolvency (0100) 168 Procedures (number) Middle East & North Africa 37.0 Time (years) 0.00 Time (days) 173 Ease of doing business score (0100) 92.20 Cost (% of estate) no practice Cost (% of property value) 41.08 Recovery rate (cents on the dollar) no practice Quality of land administration index (030) Strength of insolvency framework index (016) 0.0 8 0.0 SAUDI ARABIA 52 63.50 GNI per capita (US$) Ease of doing business rank (1190) 10.2 Population 20,080 4.5 32,938,213
92
Starting a business (rank) 141 Getting credit (rank) 112 Trading across borders (rank) 158 Score for starting a business (0100) 80.07 Score for getting credit (0100) 45.00 Score for trading across borders (0100) 54.31 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 11 Depth of credit information index (08) 1 Documentary compliance (hours) 60 Cost (% of income per capita) 18 Credit bureau coverage (% of adults) 8 Border compliance (hours) 50 Minimum capital (% of income per capita) 6.6 Credit registry coverage (% of adults) 63.2 Cost to export 0.0 0.0 Documentary compliance (US$) 105 Dealing with construction permits (rank) Border compliance (US$) 363 Score for dealing with construction permits (0100) 36 Protecting minority investors (rank) 7 Time to import Procedures (number) 75.71 Score for protecting minority investors (0100) 80.00 Documentary compliance (hours) 90 Time (days) Extent of disclosure index (010) Border compliance (hours) 228 Cost (% of warehouse value) 17 Extent of director liability index (010) 9 Cost to import Building quality control index (015) 91.5 Ease of shareholder suits index (010) 9 Documentary compliance (US$) 390 2.1 Extent of shareholder rights index (010) 4 Border compliance (US$) 779 Getting electricity (rank) 12.0 Extent of ownership and control index (010) 8 Score for getting electricity (0100) Extent of corporate transparency index (010) 8 Enforcing contracts (rank) 59 Procedures (number) 64 10 Score for enforcing contracts (0100) 63.41 Time (days) 79.89 Paying taxes (rank) Time (days) Cost (% of income per capita) Score for paying taxes (0100) 78 Cost (% of claim value) 575 Reliability of supply and transparency of tariffs index (08) 5 Payments (number per year) 75.00 Quality of judicial processes index (018) 27.5 68 Time (hours per year) 10.5 Registering property (rank) 31.2 Total tax and contribution rate (% of profit) 3 Resolving insolvency (rank) Score for registering property (0100) 6 Postfiling index (0100) 39 Score for resolving insolvency (0100) 168 Procedures (number) 15.7 Time (years) 0.00 Time (days) 24 0.00 Cost (% of estate) no practice Cost (% of property value) 81.61 Recovery rate (cents on the dollar) no practice Quality of land administration index (030) Strength of insolvency framework index (016) 0.0 2 0.0 SENEGAL 1.5 Ease of doing business rank (1190) 0.0 950 10.5 15,850,567
Sub-Saharan Africa 54.15 GNI per capita (US$) 141 Ease of doing business score (0100) Population
Starting a business (rank) 64 Getting credit (rank) 144 Trading across borders (rank) 139 Score for starting a business (0100) 89.94 Score for getting credit (0100) 30.00 Score for trading across borders (0100) 60.85 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 4 Depth of credit information index (08) 6 Documentary compliance (hours) 26 Cost (% of income per capita) 6 Credit bureau coverage (% of adults) 0 Border compliance (hours) 61 Minimum capital (% of income per capita) 32.0 Credit registry coverage (% of adults) 2.7 Cost to export 4.3 0.7 Documentary compliance (US$) 96 Protecting minority investors (rank) Border compliance (US$) 547 Dealing with construction permits (rank) 140 Score for protecting minority investors (0100) 140 Time to import Score for dealing with construction permits (0100) 59.60 Extent of disclosure index (010) 41.67 Documentary compliance (hours) 72 Procedures (number) Extent of director liability index (010) Border compliance (hours) 53 Time (days) 14 Ease of shareholder suits index (010) 7 Cost to import Cost (% of warehouse value) 177 Extent of shareholder rights index (010) 1 Documentary compliance (US$) 545 Building quality control index (015) 9.8 Extent of ownership and control index (010) 6 Border compliance (US$) 702 10.0 Extent of corporate transparency index (010) 4 3 Enforcing contracts (rank) 142 Getting electricity (rank) 127 Paying taxes (rank) 4 Score for enforcing contracts (0100) 48.15 Score for getting electricity (0100) 61.37 Score for paying taxes (0100) Time (days) Procedures (number) Payments (number per year) 171 Cost (% of claim value) 740 Time (days) 6 Time (hours per year) 48.08 Quality of judicial processes index (018) 36.4 Cost (% of income per capita) 75 Total tax and contribution rate (% of profit) 6.5 Reliability of supply and transparency of tariffs index (08) 3,419.7 Postfiling index (0100) 58 Resolving insolvency (rank) 5 441 Score for resolving insolvency (0100) 94 45.1 Time (years) 44.33 Registering property (rank) 118 71.81 Cost (% of estate) Score for registering property (0100) 57.47 Recovery rate (cents on the dollar) 3.0 Procedures (number) Strength of insolvency framework index (016) 20.0 Time (days) 5 30.1 Cost (% of property value) 41 9.0 Quality of land administration index (030) 7.6
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 201
Reform making it easier to do business Change making it more difficult to do business
SERBIA Europe & Central Asia 73.49 GNI per capita (US$) 5,180 Ease of doing business rank (1190) 48 Ease of doing business score (0100) Population 7,022,268
Starting a business (rank) 40 Getting credit (rank) 60 Trading across borders (rank) 23 Score for starting a business (0100) 92.59 Score for getting credit (0100) 65.00 Score for trading across borders (0100) 96.64 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 5 Depth of credit information index (08) 6 Documentary compliance (hours) 2 Cost (% of income per capita) 5.5 Credit bureau coverage (% of adults) 7 Border compliance (hours) 4 Minimum capital (% of income per capita) 2.2 Credit registry coverage (% of adults) 100.0 Cost to export 0.0 0.0 Documentary compliance (US$) 35 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 47 Score for dealing with construction permits (0100) 11 Score for protecting minority investors (0100) 83 Time to import Procedures (number) 84.42 Extent of disclosure index (010) 56.67 Documentary compliance (hours) 3 Time (days) Extent of director liability index (010) Border compliance (hours) 4 Cost (% of warehouse value) 11 Ease of shareholder suits index (010) 4 Cost to import Building quality control index (015) 106 Extent of shareholder rights index (010) 6 Documentary compliance (US$) 35 1.7 Extent of ownership and control index (010) 5 Border compliance (US$) 52 Getting electricity (rank) 14.0 Extent of corporate transparency index (010) 6 Score for getting electricity (0100) 7 Enforcing contracts (rank) 65 Procedures (number) 104 Paying taxes (rank) 6 Score for enforcing contracts (0100) 61.41 Time (days) 70.01 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 79 Cost (% of claim value) 635 Reliability of supply and transparency of tariffs index (08) 5 Time (hours per year) 74.75 Quality of judicial processes index (018) 40.8 125 Total tax and contribution rate (% of profit) 13.0 Registering property (rank) 212.1 Postfiling index (0100) 33 Resolving insolvency (rank) Score for registering property (0100) 225.5 Score for resolving insolvency (0100) 49 Procedures (number) 5 Sub-Saharan Africa 36.6 Time (years) 60.78 Time (days) Ease of doing business score (0100) 91.09 Cost (% of estate) Cost (% of property value) 55 Recovery rate (cents on the dollar) 2.0 Quality of land administration index (030) 72.60 62.41 Strength of insolvency framework index (016) 20.0 SEYCHELLES 6 GNI per capita (US$) 13.5 Ease of doing business rank (1190) 21 Population 2.8 14,180 18.0 95,843
96
Starting a business (rank) 145 Getting credit (rank) 134 Trading across borders (rank) 95 Score for starting a business (0100) 78.65 Score for getting credit (0100) 35.00 Score for trading across borders (0100) 71.79 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 9 Depth of credit information index (08) 2 Documentary compliance (hours) 44 Cost (% of income per capita) 32 Credit bureau coverage (% of adults) 5 Border compliance (hours) 82 Minimum capital (% of income per capita) 13.4 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 66.3 Documentary compliance (US$) 115 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 332 Score for dealing with construction permits (0100) 118 Score for protecting minority investors (0100) 110 Time to import Procedures (number) 65.50 Extent of disclosure index (010) 50.00 Documentary compliance (hours) 33 Time (days) Extent of director liability index (010) Border compliance (hours) 97 Cost (% of warehouse value) 16 Ease of shareholder suits index (010) 4 Cost to import Building quality control index (015) 138 Extent of shareholder rights index (010) 8 Documentary compliance (US$) 93 0.3 Extent of ownership and control index (010) 5 Border compliance (US$) 341 Getting electricity (rank) 6.0 Extent of corporate transparency index (010) 4 Score for getting electricity (0100) 5 Enforcing contracts (rank) 129 Procedures (number) 118 Paying taxes (rank) 4 Score for enforcing contracts (0100) 51.25 Time (days) 64.30 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 31 Cost (% of claim value) 915 Reliability of supply and transparency of tariffs index (08) 6 Time (hours per year) 84.72 Quality of judicial processes index (018) 15.4 77 Total tax and contribution rate (% of profit) 6.5 Registering property (rank) 377.7 Postfiling index (0100) 29 Resolving insolvency (rank) Score for registering property (0100) 3 85 Score for resolving insolvency (0100) 73 Procedures (number) Sub-Saharan Africa 30.1 Time (years) 52.18 Time (days) 62 Ease of doing business score (0100) 93.42 Cost (% of estate) Cost (% of property value) 70.75 Recovery rate (cents on the dollar) 2.0 Quality of land administration index (030) 48.74 Strength of insolvency framework index (016) 11.0 4 38.9 SIERRA LEONE 33 GNI per capita (US$) 10.0 Ease of doing business rank (1190) 7.0 Population 21.0 510 7,557,212 163
Starting a business (rank) 55 Getting credit (rank) 161 Trading across borders (rank) 166 Score for starting a business (0100) 91.18 Score for getting credit (0100) 25.00 Score for trading across borders (0100) 48.99 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 5 Depth of credit information index (08) 5 Documentary compliance (hours) 72 Cost (% of income per capita) 8 Credit bureau coverage (% of adults) 0 Border compliance (hours) 55 Minimum capital (% of income per capita) 8.4 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 1.6 Documentary compliance (US$) 227 Protecting minority investors (rank) Border compliance (US$) 552 Dealing with construction permits (rank) 182 Score for protecting minority investors (0100) 89 Time to import Score for dealing with construction permits (0100) 38.43 Extent of disclosure index (010) 55.00 Documentary compliance (hours) 137 Procedures (number) Extent of director liability index (010) Border compliance (hours) 120 Time (days) 17 Ease of shareholder suits index (010) 6 Cost to import Cost (% of warehouse value) 182 Extent of shareholder rights index (010) 8 Documentary compliance (US$) 387 Building quality control index (015) 21.4 Extent of ownership and control index (010) 6 Border compliance (US$) 821 7.0 Extent of corporate transparency index (010) 5 2 Enforcing contracts (rank) 105 Getting electricity (rank) 178 Paying taxes (rank) 6 Score for enforcing contracts (0100) 55.92 Score for getting electricity (0100) 31.70 Score for paying taxes (0100) Time (days) Procedures (number) Payments (number per year) 88 Cost (% of claim value) 515 Time (days) 8 Time (hours per year) 72.97 Quality of judicial processes index (018) 39.5 Cost (% of income per capita) 82 Total tax and contribution rate (% of profit) 8.0 Reliability of supply and transparency of tariffs index (08) 5,025.2 Postfiling index (0100) 34 Resolving insolvency (rank) 0 343 Score for resolving insolvency (0100) 161 30.7 Time (years) 24.73 Registering property (rank) 167 95.41 Cost (% of estate) Score for registering property (0100) 43.50 Recovery rate (cents on the dollar) 2.3 Procedures (number) Strength of insolvency framework index (016) 42.0 Time (days) 7 11.1 Cost (% of property value) 56 6.0 Quality of land administration index (030) 10.7
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 202 DOING BUSINESS 2019
Reform making it easier to do business Change making it more difficult to do business
SINGAPORE East Asia & Pacific 85.24 GNI per capita (US$) 54,530 Ease of doing business rank (1190) 2 Ease of doing business score (0100) Population 5,612,253
Starting a business (rank) 3 Getting credit (rank) 32 Trading across borders (rank) 45 Score for starting a business (0100) 98.23 Score for getting credit (0100) 75.00 Score for trading across borders (0100) 89.57 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 2 Depth of credit information index (08) 8 Documentary compliance (hours) 2 Cost (% of income per capita) 1.5 Credit bureau coverage (% of adults) 7 Border compliance (hours) 10 Minimum capital (% of income per capita) 0.4 Credit registry coverage (% of adults) 60.9 Cost to export 0.0 0.0 Documentary compliance (US$) 37 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 335 Score for dealing with construction permits (0100) 8 Score for protecting minority investors (0100) 7 Time to import Procedures (number) 84.73 Extent of disclosure index (010) 80.00 Documentary compliance (hours) 3 Time (days) Extent of director liability index (010) Border compliance (hours) 33 Cost (% of warehouse value) 10 Ease of shareholder suits index (010) 10 Cost to import Building quality control index (015) 41 Extent of shareholder rights index (010) 9 Documentary compliance (US$) 40 3.4 Extent of ownership and control index (010) 9 Border compliance (US$) 220 Getting electricity (rank) 12.0 Extent of corporate transparency index (010) 7 Score for getting electricity (0100) 5 Enforcing contracts (rank) 1 Procedures (number) 16 Paying taxes (rank) 8 Score for enforcing contracts (0100) 84.53 Time (days) 91.33 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 8 Cost (% of claim value) 164 Reliability of supply and transparency of tariffs index (08) 4 Time (hours per year) 91.58 Quality of judicial processes index (018) 25.8 30 Total tax and contribution rate (% of profit) 15.5 Registering property (rank) 23.3 Postfiling index (0100) 5 Resolving insolvency (rank) Score for registering property (0100) 7 64 Score for resolving insolvency (0100) 27 Procedures (number) OECD high income 20.6 Time (years) 74.33 Time (days) 21 Ease of doing business score (0100) 71.97 Cost (% of estate) Cost (% of property value) 83.14 Recovery rate (cents on the dollar) 0.8 Quality of land administration index (030) Strength of insolvency framework index (016) 4.0 6 88.8 SLOVAK REPUBLIC 4.5 75.17 GNI per capita (US$) 8.5 Ease of doing business rank (1190) 2.9 Population 28.5 16,610 5,439,892 42
Starting a business (rank) 127 Getting credit (rank) 44 Trading across borders (rank) 1 Score for starting a business (0100) 82.02 Score for getting credit (0100) 70.00 Score for trading across borders (0100) 100.00 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 8 Depth of credit information index (08) 7 Documentary compliance (hours) 1 Cost (% of income per capita) 26.5 Credit bureau coverage (% of adults) 7 Border compliance (hours) 0 Minimum capital (% of income per capita) 1.0 Credit registry coverage (% of adults) 80.7 Cost to export 16.4 3.3 Documentary compliance (US$) 0 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 0 Score for dealing with construction permits (0100) 143 Score for protecting minority investors (0100) 95 Time to import Procedures (number) 59.34 Extent of disclosure index (010) 53.33 Documentary compliance (hours) 1 Time (days) Extent of director liability index (010) Border compliance (hours) 0 Cost (% of warehouse value) 14 Ease of shareholder suits index (010) 3 Cost to import Building quality control index (015) 300 Extent of shareholder rights index (010) 4 Documentary compliance (US$) 0 0.2 Extent of ownership and control index (010) 7 Border compliance (US$) 0 Getting electricity (rank) 8.0 Extent of corporate transparency index (010) 6 Score for getting electricity (0100) 6 Enforcing contracts (rank) 47 Procedures (number) 47 Paying taxes (rank) 6 Score for enforcing contracts (0100) 66.12 Time (days) 83.23 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 48 Cost (% of claim value) 775 Reliability of supply and transparency of tariffs index (08) 5 Time (hours per year) 80.62 Quality of judicial processes index (018) 20.5 89 Total tax and contribution rate (% of profit) 13.5 Registering property (rank) 233.3 Postfiling index (0100) 8 Resolving insolvency (rank) Score for registering property (0100) 8 192 Score for resolving insolvency (0100) 42 Procedures (number) OECD high income 49.7 Time (years) 66.90 Time (days) 9 Ease of doing business score (0100) 87.17 Cost (% of estate) Cost (% of property value) 90.17 Recovery rate (cents on the dollar) 4.0 Quality of land administration index (030) Strength of insolvency framework index (016) 18.0 3 48.8 SLOVENIA 16.5 75.61 GNI per capita (US$) 13.0 Ease of doing business rank (1190) 0.0 Population 25.5 22,000 2,066,748
Starting a business (rank) 38 Getting credit (rank) 112 Trading across borders (rank) 1 Score for starting a business (0100) 92.88 Score for getting credit (0100) 45.00 Score for trading across borders (0100) 100.00 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 3 Depth of credit information index (08) 3 Documentary compliance (hours) 1 Cost (% of income per capita) 8 Credit bureau coverage (% of adults) 6 Border compliance (hours) 0 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export 36.8 100.0 Documentary compliance (US$) 0 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 0 Score for dealing with construction permits (0100) 120 Score for protecting minority investors (0100) 30 Time to import Procedures (number) 65.22 Extent of disclosure index (010) 70.00 Documentary compliance (hours) 1 Time (days) Extent of director liability index (010) Border compliance (hours) 0 Cost (% of warehouse value) 17 Ease of shareholder suits index (010) 5 Cost to import Building quality control index (015) 247.5 Extent of shareholder rights index (010) 9 Documentary compliance (US$) 0 Extent of ownership and control index (010) 8 Border compliance (US$) 0 Getting electricity (rank) 2.8 Extent of corporate transparency index (010) 8 Score for getting electricity (0100) 13.0 6 Enforcing contracts (rank) 110 Procedures (number) Paying taxes (rank) 6 Score for enforcing contracts (0100) 54.82 Time (days) 23 Score for paying taxes (0100) Time (days) 1,160 Cost (% of income per capita) 89.19 Payments (number per year) 41 Cost (% of claim value) 12.7 Reliability of supply and transparency of tariffs index (08) Time (hours per year) 83.27 Quality of judicial processes index (018) 11.5 5 Total tax and contribution rate (% of profit) Registering property (rank) 38 Postfiling index (0100) 10 Resolving insolvency (rank) 9 Score for registering property (0100) 99.5 233 Score for resolving insolvency (0100) 83.66 Procedures (number) 8 31.0 Time (years) Time (days) 80.03 Cost (% of estate) 0.8 Cost (% of property value) 56 Recovery rate (cents on the dollar) 4.0 Quality of land administration index (030) 72.10 Strength of insolvency framework index (016) 88.7 7 50.5 2.2
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 203
Reform making it easier to do business Change making it more difficult to do business
SOLOMON ISLANDS East Asia & Pacific 59.17 GNI per capita (US$) 1,920 Ease of doing business rank (1190) 115 Ease of doing business score (0100) Population 611,343
Starting a business (rank) 98 Getting credit (rank) 99 Trading across borders (rank) 160 Score for starting a business (0100) 85.52 Score for getting credit (0100) 50.00 Score for trading across borders (0100) 53.45 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 7 Depth of credit information index (08) 10 Documentary compliance (hours) 60 Cost (% of income per capita) 9 Credit bureau coverage (% of adults) 0 Border compliance (hours) 110 Minimum capital (% of income per capita) 28.1 Credit registry coverage (% of adults) 3.4 Cost to export 0.0 0.0 Documentary compliance (US$) 257 Protecting minority investors (rank) Border compliance (US$) 630 Dealing with construction permits (rank) 53 Score for protecting minority investors (0100) 110 Time to import Score for dealing with construction permits (0100) 73.60 Extent of disclosure index (010) 50.00 Documentary compliance (hours) 37 Procedures (number) Extent of director liability index (010) Border compliance (hours) 108 Time (days) 13 Ease of shareholder suits index (010) 3 Cost to import Cost (% of warehouse value) 98 Extent of shareholder rights index (010) 7 Documentary compliance (US$) 215 Building quality control index (015) 1.2 Extent of ownership and control index (010) 9 Border compliance (US$) 740 8.0 Extent of corporate transparency index (010) 7 3 Enforcing contracts (rank) 156 Getting electricity (rank) 92 Paying taxes (rank) 1 Score for enforcing contracts (0100) 43.49 Score for getting electricity (0100) 72.58 Score for paying taxes (0100) Time (days) Procedures (number) Payments (number per year) 38 Cost (% of claim value) 497 Time (days) 4 Time (hours per year) 83.81 Quality of judicial processes index (018) 78.9 Cost (% of income per capita) 53 Total tax and contribution rate (% of profit) 9.0 Reliability of supply and transparency of tariffs index (08) 1,238.9 Postfiling index (0100) 34 Resolving insolvency (rank) 3 80 Score for resolving insolvency (0100) 144 Sub-Saharan Africa 32.0 Time (years) 31.88 Registering property (rank) 154 Ease of doing business score (0100) 100.00 Cost (% of estate) Score for registering property (0100) 47.38 Recovery rate (cents on the dollar) 1.0 Procedures (number) 20.04 Strength of insolvency framework index (016) 38.0 Time (days) 10 24.4 Cost (% of property value) 86.5 GNI per capita (US$) 6.0 Quality of land administration index (030) 4.7 Population 11.0 461 SOMALIA 14,742,523 Ease of doing business rank (1190) 190
Starting a business (rank) 188 Getting credit (rank) 186 Trading across borders (rank) 164 Score for starting a business (0100) 46.37 Score for getting credit (0100) 0.00 Score for trading across borders (0100) 51.60 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 9 Depth of credit information index (08) 0 Documentary compliance (hours) 73 Cost (% of income per capita) 70 Credit bureau coverage (% of adults) 0 Border compliance (hours) 44 Minimum capital (% of income per capita) 195.2 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 0.0 Documentary compliance (US$) 350 Protecting minority investors (rank) Border compliance (US$) 495 Dealing with construction permits (rank) 186 Score for protecting minority investors (0100) 190 Time to import Score for dealing with construction permits (0100) 0.00 Extent of disclosure index (010) 0.00 Documentary compliance (hours) 76 Procedures (number) no practice Extent of director liability index (010) Border compliance (hours) 85 Time (days) no practice Ease of shareholder suits index (010) 0 Cost to import Cost (% of warehouse value) no practice Extent of shareholder rights index (010) 0 Documentary compliance (US$) 300 Building quality control index (015) no practice Extent of ownership and control index (010) 0 Border compliance (US$) 952 Extent of corporate transparency index (010) 0 Getting electricity (rank) 187 0 Enforcing contracts (rank) 114 Paying taxes (rank) 0 Score for enforcing contracts (0100) 54.58 Score for getting electricity (0100) 0.00 Score for paying taxes (0100) Time (days) Payments (number per year) 190 Cost (% of claim value) 575 Procedures (number) no practice Time (hours per year) 0.00 Quality of judicial processes index (018) 21.4 Total tax and contribution rate (% of profit) no practice 4.5 Time (days) no practice Postfiling index (0100) no practice Resolving insolvency (rank) no practice Score for resolving insolvency (0100) 168 Cost (% of income per capita) no practice Sub-Saharan Africa no practice Time (years) 0.00 Ease of doing business score (0100) Cost (% of estate) no practice Reliability of supply and transparency of tariffs index (08) no practice 66.03 Recovery rate (cents on the dollar) no practice Strength of insolvency framework index (016) 0.0 Registering property (rank) 152 0.0 Score for registering property (0100) 47.87 GNI per capita (US$) Procedures (number) Population 5,430 Time (days) 5 56,717,156 Cost (% of property value) 188 Quality of land administration index (030) 1.6 SOUTH AFRICA Ease of doing business rank (1190) 82
Starting a business (rank) 134 Getting credit (rank) 73 Trading across borders (rank) 143 Score for starting a business (0100) 81.22 Score for getting credit (0100) 60.00 Score for trading across borders (0100) 59.64 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 7 Depth of credit information index (08) 5 Documentary compliance (hours) 68 Cost (% of income per capita) 40 Credit bureau coverage (% of adults) 7 Border compliance (hours) 92 Minimum capital (% of income per capita) 0.2 Credit registry coverage (% of adults) 67.3 Cost to export 0.0 0.0 Documentary compliance (US$) 55 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 1,257 Score for dealing with construction permits (0100) 96 Score for protecting minority investors (0100) 23 Time to import Procedures (number) 68.25 Extent of disclosure index (010) 73.33 Documentary compliance (hours) 36 Time (days) Extent of director liability index (010) Border compliance (hours) 87 Cost (% of warehouse value) 20 Ease of shareholder suits index (010) 8 Cost to import Building quality control index (015) 155 Extent of shareholder rights index (010) 8 Documentary compliance (US$) 73 2.0 Extent of ownership and control index (010) 8 Border compliance (US$) 676 Getting electricity (rank) 12.0 Extent of corporate transparency index (010) 8 Score for getting electricity (0100) 7 Enforcing contracts (rank) 115 Procedures (number) 109 Paying taxes (rank) 5 Score for enforcing contracts (0100) 54.10 Time (days) 68.79 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 46 Cost (% of claim value) 600 Reliability of supply and transparency of tariffs index (08) 5 Time (hours per year) 81.13 Quality of judicial processes index (018) 33.2 109 Total tax and contribution rate (% of profit) 7.0 Registering property (rank) 156.7 Postfiling index (0100) 7 Resolving insolvency (rank) Score for registering property (0100) 210 Score for resolving insolvency (0100) 66 Procedures (number) 4 29.1 Time (years) 54.49 Time (days) 60.28 Cost (% of estate) Cost (% of property value) 106 Recovery rate (cents on the dollar) 2.0 Quality of land administration index (030) 59.32 Strength of insolvency framework index (016) 18.0 7 11.5 7.8 15.0
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 204 DOING BUSINESS 2019
Reform making it easier to do business Change making it more difficult to do business
SOUTH SUDAN Sub-Saharan Africa 35.34 GNI per capita (US$) 356 Ease of doing business rank (1190) 185 Ease of doing business score (0100) Population 12,575,714
Starting a business (rank) 177 Getting credit (rank) 178 Trading across borders (rank) 180 Score for starting a business (0100) 65.36 Score for getting credit (0100) 10.00 Score for trading across borders (0100) 26.19 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 12 Depth of credit information index (08) 2 Documentary compliance (hours) 192 Cost (% of income per capita) 13 Credit bureau coverage (% of adults) 0 Border compliance (hours) 146 Minimum capital (% of income per capita) 122.6 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 0.0 Documentary compliance (US$) 194 Protecting minority investors (rank) Border compliance (US$) 763 Dealing with construction permits (rank) 169 Score for protecting minority investors (0100) 180 Time to import Score for dealing with construction permits (0100) 52.73 Extent of disclosure index (010) 26.67 Documentary compliance (hours) 360 Procedures (number) Extent of director liability index (010) Border compliance (hours) 179 Time (days) 23 Ease of shareholder suits index (010) 2 Cost to import Cost (% of warehouse value) 124 Extent of shareholder rights index (010) 1 Documentary compliance (US$) 350 Building quality control index (015) 7.1 Extent of ownership and control index (010) 5 Border compliance (US$) 781 7.0 Extent of corporate transparency index (010) 2 3 Enforcing contracts (rank) 85 Getting electricity (rank) 187 Paying taxes (rank) 3 Score for enforcing contracts (0100) 58.99 Score for paying taxes (0100) Time (days) Score for getting electricity (0100) 0.00 Payments (number per year) 66 Cost (% of claim value) 228 Time (hours per year) 76.75 Quality of judicial processes index (018) 30.0 Procedures (number) no practice Total tax and contribution rate (% of profit) 3.5 Postfiling index (0100) 37 Resolving insolvency (rank) Time (days) no practice 210 Score for resolving insolvency (0100) 168 OECD high income 31.4 Time (years) 0.00 Cost (% of income per capita) no practice Ease of doing business score (0100) 95.87 Cost (% of estate) no practice Recovery rate (cents on the dollar) no practice Reliability of supply and transparency of tariffs index (08) no practice 77.68 Strength of insolvency framework index (016) 0.0 Registering property (rank) 179 GNI per capita (US$) Score for registering property (0100) 36.73 Population 27,180 Procedures (number) 46,572,028 Time (days) 7 Cost (% of property value) 48 Quality of land administration index (030) 14.6 SPAIN Ease of doing business rank (1190) 30
Starting a business (rank) 86 Getting credit (rank) 73 Trading across borders (rank) 1 Score for starting a business (0100) 86.91 Score for getting credit (0100) 60.00 Score for trading across borders (0100) 100.00 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 7 Depth of credit information index (08) 5 Documentary compliance (hours) 1 Cost (% of income per capita) 12.5 Credit bureau coverage (% of adults) 7 Border compliance (hours) 0 Minimum capital (% of income per capita) 4.0 Credit registry coverage (% of adults) 15.7 Cost to export 12.0 67.7 Documentary compliance (US$) 0 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 0 Score for dealing with construction permits (0100) 78 Score for protecting minority investors (0100) 30 Time to import Procedures (number) 70.60 Extent of disclosure index (010) 70.00 Documentary compliance (hours) 1 Time (days) Extent of director liability index (010) Border compliance (hours) 0 Cost (% of warehouse value) 13 Ease of shareholder suits index (010) 7 Cost to import Building quality control index (015) 147 Extent of shareholder rights index (010) 6 Documentary compliance (US$) 0 4.8 Extent of ownership and control index (010) 6 Border compliance (US$) 0 Getting electricity (rank) 11.0 Extent of corporate transparency index (010) 9 Score for getting electricity (0100) 5 Enforcing contracts (rank) 23 Procedures (number) 48 Paying taxes (rank) 9 Score for enforcing contracts (0100) 70.90 Time (days) 83.00 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 34 Cost (% of claim value) 510 Reliability of supply and transparency of tariffs index (08) 5 Time (hours per year) 84.58 Quality of judicial processes index (018) 17.2 95 Total tax and contribution rate (% of profit) 11.5 Registering property (rank) 96.4 Postfiling index (0100) 9 Resolving insolvency (rank) Score for registering property (0100) 8 147.5 Score for resolving insolvency (0100) 19 Procedures (number) South Asia 47.0 Time (years) 79.10 Time (days) 58 Ease of doing business score (0100) 93.60 Cost (% of estate) Cost (% of property value) 71.74 Recovery rate (cents on the dollar) 1.5 Quality of land administration index (030) 61.22 Strength of insolvency framework index (016) 11.0 6 77.3 SRI LANKA 13 GNI per capita (US$) 12.0 Ease of doing business rank (1190) 6.1 Population 22.5 3,840 21,444,000
Starting a business (rank) 83 Getting credit (rank) 124 Trading across borders (rank) 93 Score for starting a business (0100) 87.87 Score for getting credit (0100) 40.00 Score for trading across borders (0100) 73.29 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 7 Depth of credit information index (08) 2 Documentary compliance (hours) 48 Cost (% of income per capita) 9 Credit bureau coverage (% of adults) 6 Border compliance (hours) 43 Minimum capital (% of income per capita) 9.4 Credit registry coverage (% of adults) 46.5 Cost to export 0.0 0.0 Documentary compliance (US$) 58 Dealing with construction permits (rank) Border compliance (US$) 366 Score for dealing with construction permits (0100) 65 Protecting minority investors (rank) 38 Time to import Procedures (number) 72.18 Score for protecting minority investors (0100) 66.67 Documentary compliance (hours) 48 Time (days) Extent of disclosure index (010) Border compliance (hours) 72 Cost (% of warehouse value) 13 Extent of director liability index (010) 8 Cost to import Building quality control index (015) 87 Ease of shareholder suits index (010) 5 Documentary compliance (US$) 283 0.3 Extent of shareholder rights index (010) 7 Border compliance (US$) 300 Getting electricity (rank) 6.0 Extent of ownership and control index (010) 7 Score for getting electricity (0100) Extent of corporate transparency index (010) 6 Enforcing contracts (rank) 164 Procedures (number) 84 7 Score for enforcing contracts (0100) 41.16 Time (days) 74.37 Paying taxes (rank) Time (days) 1,318 Cost (% of income per capita) Score for paying taxes (0100) 141 Cost (% of claim value) 22.8 Reliability of supply and transparency of tariffs index (08) 5 Payments (number per year) 59.79 Quality of judicial processes index (018) 100 Time (hours per year) 8.5 Registering property (rank) 692.8 Total tax and contribution rate (% of profit) 36 Resolving insolvency (rank) Score for registering property (0100) Postfiling index (0100) 129 Score for resolving insolvency (0100) 92 Procedures (number) 6 55.2 Time (years) 45.05 Time (days) 49.31 Cost (% of estate) Cost (% of property value) 140 Recovery rate (cents on the dollar) 1.7 Quality of land administration index (030) 51.87 Strength of insolvency framework index (016) 10.0 43.1 8 7.0 39 5.2
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 205
Reform making it easier to do business Change making it more difficult to do business
ST. KITTS AND NEVIS Latin America & Caribbean 54.36 GNI per capita (US$) 16,030 Ease of doing business rank (1190) 140 Ease of doing business score (0100) Population 55,345
Starting a business (rank) 95 Getting credit (rank) 161 Trading across borders (rank) 68 Score for starting a business (0100) 85.78 Score for getting credit (0100) 25.00 Score for trading across borders (0100) 81.04 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 7 Depth of credit information index (08) 5 Documentary compliance (hours) 24 Cost (% of income per capita) 18.5 Credit bureau coverage (% of adults) 0 Border compliance (hours) 27 Minimum capital (% of income per capita) 7.0 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 0.0 Documentary compliance (US$) 100 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 335 Score for dealing with construction permits (0100) 47 Score for protecting minority investors (0100) 122 Time to import Procedures (number) 74.62 Extent of disclosure index (010) 48.33 Documentary compliance (hours) 33 Time (days) Extent of director liability index (010) Border compliance (hours) 37 Cost (% of warehouse value) 11 Ease of shareholder suits index (010) 4 Cost to import Building quality control index (015) 105 Extent of shareholder rights index (010) 8 Documentary compliance (US$) 90 0.3 Extent of ownership and control index (010) 8 Border compliance (US$) 311 Getting electricity (rank) 7.0 Extent of corporate transparency index (010) 4 Score for getting electricity (0100) 1 Enforcing contracts (rank) 51 Procedures (number) 102 Paying taxes (rank) 4 Score for enforcing contracts (0100) 65.51 Time (days) 70.11 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 124 Cost (% of claim value) 578 Reliability of supply and transparency of tariffs index (08) 4 Time (hours per year) 64.41 Quality of judicial processes index (018) 26.6 18 Total tax and contribution rate (% of profit) 11.5 Registering property (rank) 234.2 Postfiling index (0100) 39 Resolving insolvency (rank) Score for registering property (0100) 0 203 Score for resolving insolvency (0100) 168 Procedures (number) Latin America & Caribbean 49.7 Time (years) 0.00 Time (days) 185 Ease of doing business score (0100) 75.73 Cost (% of estate) no practice Cost (% of property value) 28.80 Recovery rate (cents on the dollar) no practice Quality of land administration index (030) 63.02 Strength of insolvency framework index (016) 0.0 6 0.0 ST. LUCIA 224 GNI per capita (US$) Ease of doing business rank (1190) 11.0 Population 8,780 9.0 178,844
93
Starting a business (rank) 70 Getting credit (rank) 161 Trading across borders (rank) 90 Score for starting a business (0100) 89.18 Score for getting credit (0100) 25.00 Score for trading across borders (0100) 73.87 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 5 Depth of credit information index (08) 5 Documentary compliance (hours) 19 Cost (% of income per capita) 11 Credit bureau coverage (% of adults) 0 Border compliance (hours) 27 Minimum capital (% of income per capita) 18.4 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 0.0 Documentary compliance (US$) 63 Protecting minority investors (rank) Border compliance (US$) 718 Dealing with construction permits (rank) 32 Score for protecting minority investors (0100) 99 Time to import Score for dealing with construction permits (0100) 76.33 Extent of disclosure index (010) 51.67 Documentary compliance (hours) 14 Procedures (number) Extent of director liability index (010) Border compliance (hours) 27 Time (days) 14 Ease of shareholder suits index (010) 4 Cost to import Cost (% of warehouse value) 116 Extent of shareholder rights index (010) 8 Documentary compliance (US$) 98 Building quality control index (015) 0.6 Extent of ownership and control index (010) 8 Border compliance (US$) 842 10.5 Extent of corporate transparency index (010) 4 4 Enforcing contracts (rank) 75 Getting electricity (rank) 49 Paying taxes (rank) 3 Score for enforcing contracts (0100) 59.67 Score for getting electricity (0100) 82.97 Score for paying taxes (0100) Time (days) Procedures (number) Payments (number per year) 73 Cost (% of claim value) 645 Time (days) 6 Time (hours per year) 75.73 Quality of judicial processes index (018) 37.3 Cost (% of income per capita) 26 Total tax and contribution rate (% of profit) 11.5 Reliability of supply and transparency of tariffs index (08) 174.4 Postfiling index (0100) 35 Resolving insolvency (rank) 7 110 Score for resolving insolvency (0100) 130 Latin America & Caribbean 34.7 Time (years) 35.89 Registering property (rank) 104 Ease of doing business score (0100) 77.80 Cost (% of estate) Score for registering property (0100) 59.90 Recovery rate (cents on the dollar) 2.0 Procedures (number) 56.35 Strength of insolvency framework index (016) 9.0 Time (days) 9 43.5 Cost (% of property value) 17 GNI per capita (US$) 4.0 Quality of land administration index (030) 7.2 Population 18.5 6,990 109,897 ST. VINCENT AND THE GRENADINES
Ease of doing business rank (1190) 130
Starting a business (rank) 88 Getting credit (rank) 161 Trading across borders (rank) 81 Score for starting a business (0100) 86.87 Score for getting credit (0100) 25.00 Score for trading across borders (0100) 77.35 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 7 Depth of credit information index (08) 5 Documentary compliance (hours) 48 Cost (% of income per capita) 10 Credit bureau coverage (% of adults) 0 Border compliance (hours) 28 Minimum capital (% of income per capita) 15.4 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 0.0 Documentary compliance (US$) 80 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 340 Score for dealing with construction permits (0100) 49 Score for protecting minority investors (0100) 99 Time to import Procedures (number) 74.42 Extent of disclosure index (010) 51.67 Documentary compliance (hours) 24 Time (days) Extent of director liability index (010) Border compliance (hours) 48 Cost (% of warehouse value) 14 Ease of shareholder suits index (010) 4 Cost to import Building quality control index (015) 92 Extent of shareholder rights index (010) 8 Documentary compliance (US$) 90 0.1 Extent of ownership and control index (010) 8 Border compliance (US$) 540 Getting electricity (rank) 8.0 Extent of corporate transparency index (010) 4 Score for getting electricity (0100) 4 Enforcing contracts (rank) 56 Procedures (number) 98 Paying taxes (rank) 3 Score for enforcing contracts (0100) 63.66 Time (days) 71.16 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 103 Cost (% of claim value) 595 Reliability of supply and transparency of tariffs index (08) 3 Time (hours per year) 70.26 Quality of judicial processes index (018) 30.3 52 Total tax and contribution rate (% of profit) 11.5 Registering property (rank) 47.9 Postfiling index (0100) 36 Resolving insolvency (rank) Score for registering property (0100) 0 108 Score for resolving insolvency (0100) 168 Procedures (number) 39.3 Time (years) 0.00 Time (days) 171 63.89 Cost (% of estate) no practice Cost (% of property value) 43.10 Recovery rate (cents on the dollar) no practice Quality of land administration index (030) Strength of insolvency framework index (016) 0.0 7 0.0 47 11.8
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 206 DOING BUSINESS 2019
Reform making it easier to do business Change making it more difficult to do business
SUDAN Sub-Saharan Africa 48.84 GNI per capita (US$) 2,379 Ease of doing business rank (1190) 162 Ease of doing business score (0100) Population 40,533,330
Starting a business (rank) 156 Getting credit (rank) 161 Trading across borders (rank) 185 Score for starting a business (0100) 76.35 Score for getting credit (0100) 25.00 Score for trading across borders (0100) 18.96 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 9.5 Depth of credit information index (08) 5 Documentary compliance (hours) 190 Cost (% of income per capita) 34.5 Credit bureau coverage (% of adults) 0 Border compliance (hours) 180 Minimum capital (% of income per capita) 20.9 Credit registry coverage (% of adults) 3.1 Cost to export 0.0 0.0 Documentary compliance (US$) 428 Border compliance (US$) 967 Dealing with construction permits (rank) 105 Protecting minority investors (rank) 168 Time to import Score for dealing with construction permits (0100) 67.06 Score for protecting minority investors (0100) 35.00 Documentary compliance (hours) 132 Procedures (number) Extent of disclosure index (010) Border compliance (hours) 144 Time (days) 14 Extent of director liability index (010) 3 Cost to import Cost (% of warehouse value) 240 Ease of shareholder suits index (010) 1 Documentary compliance (US$) 420 Building quality control index (015) 1.5 Extent of shareholder rights index (010) 6 Border compliance (US$) 1,093 11.0 Extent of ownership and control index (010) 5 Getting electricity (rank) Extent of corporate transparency index (010) 3 Enforcing contracts (rank) 144 Score for getting electricity (0100) 120 3 Score for enforcing contracts (0100) 47.84 Procedures (number) 63.98 Paying taxes (rank) Time (days) Time (days) Score for paying taxes (0100) 163 Cost (% of claim value) 810 Cost (% of income per capita) 5 Payments (number per year) 51.80 Quality of judicial processes index (018) 19.8 Reliability of supply and transparency of tariffs index (08) 70 Time (hours per year) 4.0 2,075.7 Total tax and contribution rate (% of profit) 42 Resolving insolvency (rank) Registering property (rank) 3 Postfiling index (0100) 180 Score for resolving insolvency (0100) 118 Score for registering property (0100) 45.4 Time (years) 38.73 Procedures (number) 93 20.20 Cost (% of estate) Time (days) 63.67 Recovery rate (cents on the dollar) 2.0 Cost (% of property value) Strength of insolvency framework index (016) 20.0 Quality of land administration index (030) 6 31.3 11 7.0 SURINAME 2.6 Ease of doing business rank (1190) 5.5 6,020 563,402 Latin America & Caribbean 48.05 GNI per capita (US$) 165 Ease of doing business score (0100) Population
Starting a business (rank) 182 Getting credit (rank) 178 Trading across borders (rank) 87 Score for starting a business (0100) 60.71 Score for getting credit (0100) 10.00 Score for trading across borders (0100) 75.02 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 8.5 Depth of credit information index (08) 2 Documentary compliance (hours) 12 Cost (% of income per capita) 66.5 Credit bureau coverage (% of adults) 0 Border compliance (hours) 84 Minimum capital (% of income per capita) 93.4 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 0.0 Documentary compliance (US$) 40 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 468 Score for dealing with construction permits (0100) 114 Score for protecting minority investors (0100) 168 Time to import Procedures (number) 66.37 Extent of disclosure index (010) 35.00 Documentary compliance (hours) 24 Time (days) Extent of director liability index (010) Border compliance (hours) 48 Cost (% of warehouse value) 10 Ease of shareholder suits index (010) 1 Cost to import Building quality control index (015) 223 Extent of shareholder rights index (010) 0 Documentary compliance (US$) 40 0.2 Extent of ownership and control index (010) 6 Border compliance (US$) 658 Getting electricity (rank) 6.5 Extent of corporate transparency index (010) 8 Score for getting electricity (0100) 4 Enforcing contracts (rank) 187 Procedures (number) 138 Paying taxes (rank) 2 Score for enforcing contracts (0100) 25.94 Time (days) 58.21 Score for paying taxes (0100) Time (days) 1,715 Cost (% of income per capita) Payments (number per year) 105 Cost (% of claim value) 37.1 Reliability of supply and transparency of tariffs index (08) 4 Time (hours per year) 69.44 Quality of judicial processes index (018) 113 Total tax and contribution rate (% of profit) 3.5 Registering property (rank) 743.2 Postfiling index (0100) 30 Resolving insolvency (rank) Score for registering property (0100) 199 Score for resolving insolvency (0100) 138 Procedures (number) 0 OECD high income 27.9 Time (years) 33.80 Time (days) Ease of doing business score (0100) 48.39 Cost (% of estate) Cost (% of property value) 160 Recovery rate (cents on the dollar) 5.0 Quality of land administration index (030) 45.95 81.27 Strength of insolvency framework index (016) 30.0 7.6 SWEDEN 6 GNI per capita (US$) 9.5 Ease of doing business rank (1190) 46 Population 13.7 52,590 11.5 10,067,744
Starting a business (rank) 18 Getting credit (rank) 85 Trading across borders (rank) 18 Score for starting a business (0100) 94.69 Score for getting credit (0100) 55.00 Score for trading across borders (0100) 98.04 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 3 Depth of credit information index (08) 6 Documentary compliance (hours) 1 Cost (% of income per capita) 7 Credit bureau coverage (% of adults) 5 Border compliance (hours) 2 Minimum capital (% of income per capita) 0.5 Credit registry coverage (% of adults) 100.0 Cost to export 10.8 0.0 Documentary compliance (US$) 40 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 55 Score for dealing with construction permits (0100) 25 Score for protecting minority investors (0100) 33 Time to import Procedures (number) 77.97 Extent of disclosure index (010) 68.33 Documentary compliance (hours) 1 Time (days) Extent of director liability index (010) Border compliance (hours) 0 Cost (% of warehouse value) 8 Ease of shareholder suits index (010) 8 Cost to import Building quality control index (015) 117 Extent of shareholder rights index (010) 4 Documentary compliance (US$) 0 2.0 Extent of ownership and control index (010) 7 Border compliance (US$) 0 Getting electricity (rank) 9.0 Extent of corporate transparency index (010) 7 Score for getting electricity (0100) 7 Enforcing contracts (rank) 38 Procedures (number) 9 Paying taxes (rank) 8 Score for enforcing contracts (0100) 67.61 Time (days) 96.21 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 27 Cost (% of claim value) 483 Reliability of supply and transparency of tariffs index (08) 3 Time (hours per year) 85.28 Quality of judicial processes index (018) 30.4 52 Total tax and contribution rate (% of profit) 12.0 Registering property (rank) 30.2 Postfiling index (0100) 6 Resolving insolvency (rank) Score for registering property (0100) 8 122 Score for resolving insolvency (0100) 17 Procedures (number) 49.1 Time (years) 79.46 Time (days) 10 90.75 Cost (% of estate) Cost (% of property value) 90.11 Recovery rate (cents on the dollar) 2.0 Quality of land administration index (030) Strength of insolvency framework index (016) 9.0 1 78.0 7 12.0
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 207
Reform making it easier to do business Change making it more difficult to do business
SWITZERLAND OECD high income GNI per capita (US$) 80,560 Ease of doing business rank (1190) Population 8,466,017 38 Ease of doing business score (0100) 75.69
Starting a business (rank) 77 Getting credit (rank) 73 Trading across borders (rank) 39 Score for starting a business (0100) 88.41 Score for getting credit (0100) 60.00 Score for trading across borders (0100) 91.79 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 6 Depth of credit information index (08) 6 Documentary compliance (hours) 2 Cost (% of income per capita) 10 Credit bureau coverage (% of adults) 6 Border compliance (hours) 1 Minimum capital (% of income per capita) 2.3 Credit registry coverage (% of adults) 25.4 Cost to export 25.0 0.0 Documentary compliance (US$) 75 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 201 Score for dealing with construction permits (0100) 69 Score for protecting minority investors (0100) 110 Time to import Procedures (number) 71.75 Extent of disclosure index (010) 50.00 Documentary compliance (hours) 2 Time (days) Extent of director liability index (010) Border compliance (hours) 1 Cost (% of warehouse value) 13 Ease of shareholder suits index (010) 0 Cost to import Building quality control index (015) 156 Extent of shareholder rights index (010) 5 Documentary compliance (US$) 75 0.7 Extent of ownership and control index (010) 5 Border compliance (US$) 201 Getting electricity (rank) 9.0 Extent of corporate transparency index (010) 8 Score for getting electricity (0100) 5 Enforcing contracts (rank) 55 Procedures (number) 11 Paying taxes (rank) 7 Score for enforcing contracts (0100) 64.09 Time (days) 94.41 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 20 Cost (% of claim value) 598 Reliability of supply and transparency of tariffs index (08) 3 Time (hours per year) 87.66 Quality of judicial processes index (018) 24.0 39 Total tax and contribution rate (% of profit) 10.5 Registering property (rank) 58.1 Postfiling index (0100) 19 Resolving insolvency (rank) Score for registering property (0100) 7 63 Score for resolving insolvency (0100) 46 Procedures (number) Middle East & North Africa 28.8 Time (years) 62.67 Time (days) 16 Ease of doing business score (0100) 83.21 Cost (% of estate) Cost (% of property value) 86.12 Recovery rate (cents on the dollar) 3.0 Quality of land administration index (030) 41.57 Strength of insolvency framework index (016) 4.5 4 46.8 SYRIAN ARAB REPUBLIC 16 GNI per capita (US$) 12.0 Ease of doing business rank (1190) 0.3 Population 23.5 1,037 18,269,868 179
Starting a business (rank) 136 Getting credit (rank) 175 Trading across borders (rank) 178 Score for starting a business (0100) 80.99 Score for getting credit (0100) 15.00 Score for trading across borders (0100) 29.83 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 7.5 Depth of credit information index (08) 1 Documentary compliance (hours) 48 Cost (% of income per capita) 15.5 Credit bureau coverage (% of adults) 2 Border compliance (hours) 84 Minimum capital (% of income per capita) 7.6 Credit registry coverage (% of adults) 0.0 Cost to export 75.7 7.3 Documentary compliance (US$) 725 Protecting minority investors (rank) Border compliance (US$) 1,113 Dealing with construction permits (rank) 186 Score for protecting minority investors (0100) 95 Time to import Score for dealing with construction permits (0100) 0.00 Extent of disclosure index (010) 53.33 Documentary compliance (hours) 149 Procedures (number) no practice Extent of director liability index (010) Border compliance (hours) 141 Time (days) no practice Ease of shareholder suits index (010) 7 Cost to import Cost (% of warehouse value) no practice Extent of shareholder rights index (010) 5 Documentary compliance (US$) 742 Building quality control index (015) no practice Extent of ownership and control index (010) 3 Border compliance (US$) 828 Extent of corporate transparency index (010) 6 Getting electricity (rank) 158 5 Enforcing contracts (rank) 161 Score for getting electricity (0100) 52.07 Paying taxes (rank) 6 Score for enforcing contracts (0100) 42.58 Procedures (number) Score for paying taxes (0100) Time (days) Time (days) 5 Payments (number per year) 85 Cost (% of claim value) 872 Cost (% of income per capita) 146 Time (hours per year) 73.97 Quality of judicial processes index (018) 29.3 Reliability of supply and transparency of tariffs index (08) 223.1 Total tax and contribution rate (% of profit) 4.0 Postfiling index (0100) 20 Resolving insolvency (rank) 0 336 Score for resolving insolvency (0100) 163 East Asia & Pacific 42.7 Time (years) 21.10 Registering property (rank) 157 Ease of doing business score (0100) 92.20 Cost (% of estate) Score for registering property (0100) 46.88 Recovery rate (cents on the dollar) 4.1 Procedures (number) 80.90 Strength of insolvency framework index (016) 16.0 Time (days) 4 10.2 Cost (% of property value) 48 GNI per capita (US$) 5.0 Quality of land administration index (030) 28.0 Population 10.5 24,984 TAIWAN, CHINA 23,571,227 Ease of doing business rank (1190) 13
Starting a business (rank) 20 Getting credit (rank) 99 Trading across borders (rank) 58 Score for starting a business (0100) 94.43 Score for getting credit (0100) 50.00 Score for trading across borders (0100) 84.94 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 3 Depth of credit information index (08) 2 Documentary compliance (hours) 5 Cost (% of income per capita) 10 Credit bureau coverage (% of adults) 8 Border compliance (hours) 17 Minimum capital (% of income per capita) 1.9 Credit registry coverage (% of adults) 100.0 Cost to export 0.0 0.0 Documentary compliance (US$) 84 Dealing with construction permits (rank) Border compliance (US$) 335 Score for dealing with construction permits (0100) 2 Protecting minority investors (rank) 15 Time to import Procedures (number) 87.11 Score for protecting minority investors (0100) 75.00 Documentary compliance (hours) 4 Time (days) Extent of disclosure index (010) Border compliance (hours) 47 Cost (% of warehouse value) 10 Extent of director liability index (010) 9 Cost to import Building quality control index (015) 82 Ease of shareholder suits index (010) 5 Documentary compliance (US$) 65 0.4 Extent of shareholder rights index (010) 7 Border compliance (US$) 340 Getting electricity (rank) 13.0 Extent of ownership and control index (010) 7 Score for getting electricity (0100) Extent of corporate transparency index (010) 7 Enforcing contracts (rank) 11 Procedures (number) 8 10 Score for enforcing contracts (0100) 75.11 Time (days) 96.32 Paying taxes (rank) Time (days) Cost (% of income per capita) Score for paying taxes (0100) 29 Cost (% of claim value) 510 Reliability of supply and transparency of tariffs index (08) 3 Payments (number per year) 85.10 Quality of judicial processes index (018) 18.3 22 Time (hours per year) 14.0 Registering property (rank) 38.6 Total tax and contribution rate (% of profit) 11 Resolving insolvency (rank) Score for registering property (0100) 7 Postfiling index (0100) 221 Score for resolving insolvency (0100) 23 Procedures (number) 34.6 Time (years) 77.06 Time (days) 19 92.21 Cost (% of estate) Cost (% of property value) 83.89 Recovery rate (cents on the dollar) 1.9 Quality of land administration index (030) Strength of insolvency framework index (016) 4.0 3 82.2 4 10.5 6.2 28.5
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 208 DOING BUSINESS 2019
Reform making it easier to do business Change making it more difficult to do business
TAJIKISTAN Europe & Central Asia 57.11 GNI per capita (US$) 990 Ease of doing business rank (1190) 126 Ease of doing business score (0100) Population 8,921,343
Starting a business (rank) 60 Getting credit (rank) 124 Trading across borders (rank) 148 Score for starting a business (0100) 90.70 Score for getting credit (0100) 40.00 Score for trading across borders (0100) 59.06 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 4 Depth of credit information index (08) 1 Documentary compliance (hours) 66 Cost (% of income per capita) 11 Credit bureau coverage (% of adults) 7 Border compliance (hours) 51 Minimum capital (% of income per capita) 18.0 Credit registry coverage (% of adults) 44.9 Cost to export 0.0 0.0 Documentary compliance (US$) 330 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 313 Score for dealing with construction permits (0100) 135 Score for protecting minority investors (0100) 38 Time to import Procedures (number) 61.26 Extent of disclosure index (010) 66.67 Documentary compliance (hours) 126 Time (days) Extent of director liability index (010) Border compliance (hours) 107 Cost (% of warehouse value) 25 Ease of shareholder suits index (010) 8 Cost to import Building quality control index (015) 182 Extent of shareholder rights index (010) 6 Documentary compliance (US$) 260 2.0 Extent of ownership and control index (010) 6 Border compliance (US$) 223 Getting electricity (rank) 12.0 Extent of corporate transparency index (010) 9 Score for getting electricity (0100) 4 Enforcing contracts (rank) 61 Procedures (number) 173 Paying taxes (rank) 7 Score for enforcing contracts (0100) 62.56 Time (days) 34.74 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 136 Cost (% of claim value) 430 Reliability of supply and transparency of tariffs index (08) 9 Time (hours per year) 61.35 Quality of judicial processes index (018) 25.5 133 Total tax and contribution rate (% of profit) 7.5 Registering property (rank) 893.0 Postfiling index (0100) 6 Resolving insolvency (rank) Score for registering property (0100) 224 Score for resolving insolvency (0100) 146 Procedures (number) 0 Sub-Saharan Africa 67.3 Time (years) 30.90 Time (days) Ease of doing business score (0100) 40.40 Cost (% of estate) Cost (% of property value) 91 Recovery rate (cents on the dollar) 1.7 Quality of land administration index (030) 63.86 Strength of insolvency framework index (016) 9.0 34.2 TANZANIA 5 53.63 GNI per capita (US$) 4.0 Ease of doing business rank (1190) 36 Population 2.9 905 7.5 57,310,019
144
Starting a business (rank) 163 Getting credit (rank) 60 Trading across borders (rank) 183 Score for starting a business (0100) 72.65 Score for getting credit (0100) 65.00 Score for trading across borders (0100) 20.21 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 10 Depth of credit information index (08) 5 Documentary compliance (hours) 96 Cost (% of income per capita) 27.5 Credit bureau coverage (% of adults) 8 Border compliance (hours) 96 Minimum capital (% of income per capita) 58.7 Credit registry coverage (% of adults) 6.0 Cost to export 0.0 0.0 Documentary compliance (US$) 275 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 1,160 Score for dealing with construction permits (0100) 150 Score for protecting minority investors (0100) 131 Time to import Procedures (number) 57.10 Extent of disclosure index (010) 45.00 Documentary compliance (hours) 240 Time (days) Extent of director liability index (010) Border compliance (hours) 402 Cost (% of warehouse value) 24 Ease of shareholder suits index (010) 2 Cost to import Building quality control index (015) 184 Extent of shareholder rights index (010) 6 Documentary compliance (US$) 375 6.0 Extent of ownership and control index (010) 8 Border compliance (US$) 1,350 Getting electricity (rank) 12.0 Extent of corporate transparency index (010) 4 Score for getting electricity (0100) 2 Enforcing contracts (rank) 64 Procedures (number) 83 Paying taxes (rank) 5 Score for enforcing contracts (0100) 61.66 Time (days) 74.61 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 167 Cost (% of claim value) 515 Reliability of supply and transparency of tariffs index (08) 4 Time (hours per year) 50.85 Quality of judicial processes index (018) 14.3 105 Total tax and contribution rate (% of profit) 6.0 Registering property (rank) 775.2 Postfiling index (0100) 60 Resolving insolvency (rank) Score for registering property (0100) 207 Score for resolving insolvency (0100) 117 Procedures (number) 5 East Asia & Pacific 44.0 Time (years) 39.04 Time (days) Ease of doing business score (0100) 48.39 Cost (% of estate) Cost (% of property value) 146 Recovery rate (cents on the dollar) 3.0 Quality of land administration index (030) 50.14 78.45 Strength of insolvency framework index (016) 22.0 20.3 THAILAND 8 GNI per capita (US$) 9.0 Ease of doing business rank (1190) 67 Population 5.2 5,960 7.5 69,037,513
27
Starting a business (rank) 39 Getting credit (rank) 44 Trading across borders (rank) 59 Score for starting a business (0100) 92.72 Score for getting credit (0100) 70.00 Score for trading across borders (0100) 84.65 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 5 Depth of credit information index (08) 7 Documentary compliance (hours) 11 Cost (% of income per capita) 4.5 Credit bureau coverage (% of adults) 7 Border compliance (hours) 44 Minimum capital (% of income per capita) 3.1 Credit registry coverage (% of adults) 60.2 Cost to export 0.0 0.0 Documentary compliance (US$) 97 Dealing with construction permits (rank) Border compliance (US$) 223 Score for dealing with construction permits (0100) 67 Protecting minority investors (rank) 15 Time to import Procedures (number) 71.86 Score for protecting minority investors (0100) 75.00 Documentary compliance (hours) 4 Time (days) Extent of disclosure index (010) Border compliance (hours) 50 Cost (% of warehouse value) 19 Extent of director liability index (010) 10 Cost to import Building quality control index (015) 118 Ease of shareholder suits index (010) 7 Documentary compliance (US$) 43 0.7 Extent of shareholder rights index (010) 8 Border compliance (US$) 233 Getting electricity (rank) 11.0 Extent of ownership and control index (010) 6 Score for getting electricity (0100) Extent of corporate transparency index (010) 7 Enforcing contracts (rank) 35 Procedures (number) 6 7 Score for enforcing contracts (0100) 67.91 Time (days) 98.57 Paying taxes (rank) Time (days) Cost (% of income per capita) Score for paying taxes (0100) 59 Cost (% of claim value) 420 Reliability of supply and transparency of tariffs index (08) 3 Payments (number per year) 77.72 Quality of judicial processes index (018) 16.9 30 Time (hours per year) 8.5 Registering property (rank) 40.4 Total tax and contribution rate (% of profit) 21 Resolving insolvency (rank) Score for registering property (0100) 8 Postfiling index (0100) 229 Score for resolving insolvency (0100) 24 Procedures (number) 29.5 Time (years) 76.64 Time (days) 66 73.41 Cost (% of estate) Cost (% of property value) 69.47 Recovery rate (cents on the dollar) 1.5 Quality of land administration index (030) Strength of insolvency framework index (016) 18.0 5 69.8 9 12.5
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 209
Reform making it easier to do business Change making it more difficult to do business
TIMORLESTE East Asia & Pacific 41.60 GNI per capita (US$) 1,790 Ease of doing business rank (1190) 178 Ease of doing business score (0100) Population 1,296,311
Starting a business (rank) 68 Getting credit (rank) 172 Trading across borders (rank) 104 Score for starting a business (0100) 89.41 Score for getting credit (0100) 20.00 Score for trading across borders (0100) 69.90 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 6 Depth of credit information index (08) 0 Documentary compliance (hours) 33 Cost (% of income per capita) 13 Credit bureau coverage (% of adults) 4 Border compliance (hours) 96 Minimum capital (% of income per capita) 0.6 Credit registry coverage (% of adults) 0.0 Cost to export 0.2 7.2 Documentary compliance (US$) 100 Protecting minority investors (rank) Border compliance (US$) 350 Dealing with construction permits (rank) 161 Score for protecting minority investors (0100) 99 Time to import Score for dealing with construction permits (0100) 55.33 Extent of disclosure index (010) 51.67 Documentary compliance (hours) 44 Procedures (number) Extent of director liability index (010) Border compliance (hours) 100 Time (days) 16 Ease of shareholder suits index (010) 5 Cost to import Cost (% of warehouse value) 207 Extent of shareholder rights index (010) 4 Documentary compliance (US$) 115 Building quality control index (015) 0.5 Extent of ownership and control index (010) 5 Border compliance (US$) 410 3.0 Extent of corporate transparency index (010) 8 4 Enforcing contracts (rank) 190 Getting electricity (rank) 123 Paying taxes (rank) 5 Score for enforcing contracts (0100) 6.13 Score for getting electricity (0100) 63.24 Score for paying taxes (0100) Time (days) 1,285 Procedures (number) Payments (number per year) 140 Cost (% of claim value) 163.2 Time (days) 3 Time (hours per year) 60.32 Quality of judicial processes index (018) 2.5 Cost (% of income per capita) 93 Total tax and contribution rate (% of profit) Reliability of supply and transparency of tariffs index (08) 1,170.2 Postfiling index (0100) 18 Resolving insolvency (rank) 168 0 276 Score for resolving insolvency (0100) 0.00 Sub-Saharan Africa 11.2 Time (years) no practice Registering property (rank) 187 Ease of doing business score (0100) 1.38 Cost (% of estate) no practice Score for registering property (0100) 0.00 Recovery rate (cents on the dollar) 0.0 Procedures (number) no practice 55.20 Strength of insolvency framework index (016) 0.0 Time (days) no practice Cost (% of property value) no practice GNI per capita (US$) 610 Quality of land administration index (030) no practice Population 7,797,694
TOGO 137
Starting a business (rank) 74 Getting credit (rank) 144 Trading across borders (rank) 129 Score for starting a business (0100) 88.70 Score for getting credit (0100) 30.00 Score for trading across borders (0100) 63.66 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 4 Depth of credit information index (08) 6 Documentary compliance (hours) 11 Cost (% of income per capita) 5.5 Credit bureau coverage (% of adults) 0 Border compliance (hours) 67 Minimum capital (% of income per capita) 41.7 Credit registry coverage (% of adults) 0.4 Cost to export 6.7 0.6 Documentary compliance (US$) 25 Border compliance (US$) 163 Dealing with construction permits (rank) 133 Protecting minority investors (rank) 149 Time to import Score for dealing with construction permits (0100) 61.79 Score for protecting minority investors (0100) 40.00 Documentary compliance (hours) 180 Procedures (number) Extent of disclosure index (010) Border compliance (hours) 168 Time (days) 11 Extent of director liability index (010) 7 Cost to import Cost (% of warehouse value) 163 Ease of shareholder suits index (010) 1 Documentary compliance (US$) 252 Building quality control index (015) 8.5 Extent of shareholder rights index (010) 5 Border compliance (US$) 612 8.0 Extent of ownership and control index (010) 4 Getting electricity (rank) Extent of corporate transparency index (010) 3 Enforcing contracts (rank) 137 Score for getting electricity (0100) 105 4 Score for enforcing contracts (0100) 49.02 Procedures (number) 69.96 Paying taxes (rank) Time (days) Time (days) Score for paying taxes (0100) 172 Cost (% of claim value) 488 Cost (% of income per capita) 3 Payments (number per year) 47.33 Quality of judicial processes index (018) 47.5 Reliability of supply and transparency of tariffs index (08) 66 Time (hours per year) 5.5 2,979.8 Total tax and contribution rate (% of profit) 49 Resolving insolvency (rank) Registering property (rank) 3 Postfiling index (0100) 159 Score for resolving insolvency (0100) 86 Score for registering property (0100) 48.2 Time (years) 46.65 Procedures (number) 127 14.85 Cost (% of estate) Time (days) 54.88 Recovery rate (cents on the dollar) 3.0 Cost (% of property value) Strength of insolvency framework index (016) 15.0 Quality of land administration index (030) 5 34.4 84 9.0 TONGA 5.9 Ease of doing business rank (1190) 9.5 4,010 108,020 East Asia & Pacific 63.59 GNI per capita (US$) 91 Ease of doing business score (0100) Population
Starting a business (rank) 58 Getting credit (rank) 44 Trading across borders (rank) 94 Score for starting a business (0100) 90.88 Score for getting credit (0100) 70.00 Score for trading across borders (0100) 72.64 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 4 Depth of credit information index (08) 10 Documentary compliance (hours) 108 Cost (% of income per capita) 16 Credit bureau coverage (% of adults) 4 Border compliance (hours) 52 Minimum capital (% of income per capita) 6.5 Credit registry coverage (% of adults) 23.3 Cost to export 0.0 0.0 Documentary compliance (US$) 70 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 201 Score for dealing with construction permits (0100) 16 Score for protecting minority investors (0100) 140 Time to import Procedures (number) 81.05 Extent of disclosure index (010) 41.67 Documentary compliance (hours) 72 Time (days) Extent of director liability index (010) Border compliance (hours) 26 Cost (% of warehouse value) 13 Ease of shareholder suits index (010) 3 Cost to import Building quality control index (015) 77 Extent of shareholder rights index (010) 3 Documentary compliance (US$) 148 1.8 Extent of ownership and control index (010) 9 Border compliance (US$) 330 Getting electricity (rank) 12.0 Extent of corporate transparency index (010) 2 Score for getting electricity (0100) 2 Enforcing contracts (rank) 94 Procedures (number) 90 Paying taxes (rank) 6 Score for enforcing contracts (0100) 57.32 Time (days) 73.18 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 100 Cost (% of claim value) 350 Reliability of supply and transparency of tariffs index (08) 5 Time (hours per year) 70.56 Quality of judicial processes index (018) 30.5 42 Total tax and contribution rate (% of profit) 4.5 Registering property (rank) 83.0 Postfiling index (0100) 30 Resolving insolvency (rank) Score for registering property (0100) 3 200 Score for resolving insolvency (0100) 137 Procedures (number) 27.5 Time (years) 33.99 Time (days) 163 52.53 Cost (% of estate) Cost (% of property value) 44.64 Recovery rate (cents on the dollar) 2.7 Quality of land administration index (030) Strength of insolvency framework index (016) 22.0 4 28.3 112 6.0 15.1
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 210 DOING BUSINESS 2019
Reform making it easier to do business Change making it more difficult to do business
TRINIDAD AND TOBAGO Latin America & Caribbean 60.81 GNI per capita (US$) 15,350 Ease of doing business rank (1190) 105 Ease of doing business score (0100) Population 1,369,125
Starting a business (rank) 76 Getting credit (rank) 60 Trading across borders (rank) 130 Score for starting a business (0100) 88.57 Score for getting credit (0100) 65.00 Score for trading across borders (0100) 62.60 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 7 Depth of credit information index (08) 7 Documentary compliance (hours) 32 Cost (% of income per capita) 10.5 Credit bureau coverage (% of adults) 6 Border compliance (hours) 60 Minimum capital (% of income per capita) 0.7 Credit registry coverage (% of adults) 79.2 Cost to export 0.0 0.0 Documentary compliance (US$) 250 Dealing with construction permits (rank) Border compliance (US$) 499 Score for dealing with construction permits (0100) 125 Protecting minority investors (rank) 57 Time to import Procedures (number) 64.20 Score for protecting minority investors (0100) 61.67 Documentary compliance (hours) 44 Time (days) Extent of disclosure index (010) Border compliance (hours) 78 Cost (% of warehouse value) 16 Extent of director liability index (010) 4 Cost to import Building quality control index (015) 253 Ease of shareholder suits index (010) 9 Documentary compliance (US$) 250 0.1 Extent of shareholder rights index (010) 8 Border compliance (US$) 635 Getting electricity (rank) 10.0 Extent of ownership and control index (010) 8 Score for getting electricity (0100) Extent of corporate transparency index (010) 5 Enforcing contracts (rank) 174 Procedures (number) 41 3 Score for enforcing contracts (0100) 35.62 Time (days) 84.30 Paying taxes (rank) Time (days) 1,340 Cost (% of income per capita) Score for paying taxes (0100) 166 Cost (% of claim value) 33.5 Reliability of supply and transparency of tariffs index (08) 4 Payments (number per year) 50.97 Quality of judicial processes index (018) 61 Time (hours per year) 8.0 Registering property (rank) 199.0 Total tax and contribution rate (% of profit) 39 Resolving insolvency (rank) Score for registering property (0100) 6 Postfiling index (0100) 210 Score for resolving insolvency (0100) 77 Procedures (number) 39.7 Time (years) 48.48 Time (days) 158 8.00 Cost (% of estate) Cost (% of property value) 46.66 Recovery rate (cents on the dollar) 2.5 Quality of land administration index (030) 66.11 Strength of insolvency framework index (016) 25.0 9 26.2 TUNISIA 77 GNI per capita (US$) 11.0 Ease of doing business rank (1190) 7.1 Population 11.0 3,500 11,532,127 80 Ease of doing business score (0100)
Starting a business (rank) 63 Getting credit (rank) 99 Trading across borders (rank) 101 Score for starting a business (0100) 90.23 Score for getting credit (0100) 50.00 Score for trading across borders (0100) 70.50 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 6 Depth of credit information index (08) 3 Documentary compliance (hours) 3 Cost (% of income per capita) 8 Credit bureau coverage (% of adults) 7 Border compliance (hours) 50 Minimum capital (% of income per capita) 4.3 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 28.8 Documentary compliance (US$) 200 Dealing with construction permits (rank) Border compliance (US$) 469 Score for dealing with construction permits (0100) 77 Protecting minority investors (rank) 83 Time to import Procedures (number) 70.66 Score for protecting minority investors (0100) 56.67 Documentary compliance (hours) 27 Time (days) Extent of disclosure index (010) Border compliance (hours) 80 Cost (% of warehouse value) 17 Extent of director liability index (010) 6 Cost to import Building quality control index (015) 95 Ease of shareholder suits index (010) 7 Documentary compliance (US$) 144 5.9 Extent of shareholder rights index (010) 5 Border compliance (US$) 596 Getting electricity (rank) 12.0 Extent of ownership and control index (010) 5 Score for getting electricity (0100) Extent of corporate transparency index (010) 4 Enforcing contracts (rank) 80 Procedures (number) 51 7 Score for enforcing contracts (0100) 59.33 Time (days) 82.42 Paying taxes (rank) Time (days) Cost (% of income per capita) Score for paying taxes (0100) 133 Cost (% of claim value) 565 Reliability of supply and transparency of tariffs index (08) 4 Payments (number per year) 62.25 Quality of judicial processes index (018) 21.8 65 Time (hours per year) 7.0 Registering property (rank) 664.8 Total tax and contribution rate (% of profit) 8 Resolving insolvency (rank) Score for registering property (0100) 6 Postfiling index (0100) 144 Score for resolving insolvency (0100) 67 Procedures (number) 60.2 Time (years) 54.19 Time (days) 87 22.91 Cost (% of estate) Cost (% of property value) 64.89 Recovery rate (cents on the dollar) 1.3 Quality of land administration index (030) 74.33 Strength of insolvency framework index (016) 7.0 4 51.3 TURKEY 39 GNI per capita (US$) 8.5 Ease of doing business rank (1190) 6.1 Population 13.0 10,930 80,745,020 43 Ease of doing business score (0100)
Starting a business (rank) 78 Getting credit (rank) 32 Trading across borders (rank) 42 Score for starting a business (0100) 88.21 Score for getting credit (0100) 75.00 Score for trading across borders (0100) 90.27 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 7 Depth of credit information index (08) 7 Documentary compliance (hours) 4 Cost (% of income per capita) 7 Credit bureau coverage (% of adults) 8 Border compliance (hours) 16 Minimum capital (% of income per capita) 10.6 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 77.7 Documentary compliance (US$) 55 Dealing with construction permits (rank) Border compliance (US$) 358 Score for dealing with construction permits (0100) 59 Protecting minority investors (rank) 26 Time to import Procedures (number) 73.19 Score for protecting minority investors (0100) 71.67 Documentary compliance (hours) 3 Time (days) Extent of disclosure index (010) Border compliance (hours) 11 Cost (% of warehouse value) 18 Extent of director liability index (010) 9 Cost to import Building quality control index (015) 103 Ease of shareholder suits index (010) 5 Documentary compliance (US$) 80 3.9 Extent of shareholder rights index (010) 6 Border compliance (US$) 46 Getting electricity (rank) 13.0 Extent of ownership and control index (010) 8 Score for getting electricity (0100) Extent of corporate transparency index (010) 7 Enforcing contracts (rank) 19 Procedures (number) 60 8 Score for enforcing contracts (0100) 71.78 Time (days) 81.23 Paying taxes (rank) Time (days) Cost (% of income per capita) Score for paying taxes (0100) 80 Cost (% of claim value) 609 Reliability of supply and transparency of tariffs index (08) 4 Payments (number per year) 74.65 Quality of judicial processes index (018) 24.9 55 Time (hours per year) 15.0 Registering property (rank) 389.5 Total tax and contribution rate (% of profit) 10 Resolving insolvency (rank) Score for registering property (0100) 5 Postfiling index (0100) 170 Score for resolving insolvency (0100) 109 Procedures (number) 40.9 Time (years) 40.71 Time (days) 39 50.00 Cost (% of estate) Cost (% of property value) 76.58 Recovery rate (cents on the dollar) 5.0 Quality of land administration index (030) Strength of insolvency framework index (016) 14.5 6 14.7 5 10.5
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 211
Reform making it easier to do business Change making it more difficult to do business
UGANDA Sub-Saharan Africa 57.06 GNI per capita (US$) 600 Ease of doing business rank (1190) 127 Ease of doing business score (0100) Population 42,862,958
Starting a business (rank) 164 Getting credit (rank) 73 Trading across borders (rank) 119 Score for starting a business (0100) 72.25 Score for getting credit (0100) 60.00 Score for trading across borders (0100) 66.73 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 13 Depth of credit information index (08) 5 Documentary compliance (hours) 24 Cost (% of income per capita) 24 Credit bureau coverage (% of adults) 7 Border compliance (hours) 59 Minimum capital (% of income per capita) 33.6 Credit registry coverage (% of adults) 6.6 Cost to export 0.0 0.0 Documentary compliance (US$) 102 Protecting minority investors (rank) Border compliance (US$) 209 Dealing with construction permits (rank) 145 Score for protecting minority investors (0100) 110 Time to import Score for dealing with construction permits (0100) 58.93 Extent of disclosure index (010) 50.00 Documentary compliance (hours) 96 Procedures (number) Extent of director liability index (010) Border compliance (hours) 145 Time (days) 18 Ease of shareholder suits index (010) 3 Cost to import Cost (% of warehouse value) 114 Extent of shareholder rights index (010) 5 Documentary compliance (US$) 296 Building quality control index (015) 8.1 Extent of ownership and control index (010) 7 Border compliance (US$) 447 8.0 Extent of corporate transparency index (010) 4 5 Enforcing contracts (rank) 71 Getting electricity (rank) 175 Paying taxes (rank) 6 Score for enforcing contracts (0100) 60.60 Score for getting electricity (0100) 34.09 Score for paying taxes (0100) Time (days) Procedures (number) Payments (number per year) 87 Cost (% of claim value) 490 Time (days) 6 Time (hours per year) 73.10 Quality of judicial processes index (018) 31.3 Cost (% of income per capita) 66 Total tax and contribution rate (% of profit) 8.5 Reliability of supply and transparency of tariffs index (08) 7,513.6 Postfiling index (0100) 31 Resolving insolvency (rank) 0 195 Score for resolving insolvency (0100) 112 Europe & Central Asia 33.7 Time (years) 39.89 Registering property (rank) 126 Ease of doing business score (0100) 72.28 Cost (% of estate) Score for registering property (0100) 54.99 Recovery rate (cents on the dollar) 2.2 Procedures (number) Strength of insolvency framework index (016) 29.5 Time (days) 10 39.3 Cost (% of property value) 42 68.25 GNI per capita (US$) 6.0 Quality of land administration index (030) 3.1 Population 10.5 2,388 UKRAINE 44,831,159 Ease of doing business rank (1190) 71
Starting a business (rank) 56 Getting credit (rank) 32 Trading across borders (rank) 78 Score for starting a business (0100) 91.07 Score for getting credit (0100) 75.00 Score for trading across borders (0100) 77.62 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 6 Depth of credit information index (08) 8 Documentary compliance (hours) 66 Cost (% of income per capita) 6.5 Credit bureau coverage (% of adults) 7 Border compliance (hours) 6 Minimum capital (% of income per capita) 0.6 Credit registry coverage (% of adults) 45.9 Cost to export 0.0 0.0 Documentary compliance (US$) 192 Dealing with construction permits (rank) Border compliance (US$) 75 Score for dealing with construction permits (0100) 30 Protecting minority investors (rank) 72 Time to import Procedures (number) 76.91 Score for protecting minority investors (0100) 58.33 Documentary compliance (hours) 96 Time (days) Extent of disclosure index (010) Border compliance (hours) 32 Cost (% of warehouse value) 11 Extent of director liability index (010) 8 Cost to import Building quality control index (015) 85 Ease of shareholder suits index (010) 2 Documentary compliance (US$) 162 6.3 Extent of shareholder rights index (010) 6 Border compliance (US$) 100 Getting electricity (rank) 12.0 Extent of ownership and control index (010) 5 Score for getting electricity (0100) Extent of corporate transparency index (010) 6 Enforcing contracts (rank) 57 Procedures (number) 135 8 Score for enforcing contracts (0100) 63.59 Time (days) 59.17 Paying taxes (rank) Time (days) Cost (% of income per capita) Score for paying taxes (0100) 54 Cost (% of claim value) 378 Reliability of supply and transparency of tariffs index (08) 5 Payments (number per year) 79.35 Quality of judicial processes index (018) 46.3 281 Time (hours per year) 11.5 Registering property (rank) 402.5 Total tax and contribution rate (% of profit) 5 Resolving insolvency (rank) Score for registering property (0100) Postfiling index (0100) 327.5 Score for resolving insolvency (0100) 145 Procedures (number) 6 41.7 Time (years) 31.72 Time (days) 85.95 Cost (% of estate) Cost (% of property value) 63 Recovery rate (cents on the dollar) 2.9 Quality of land administration index (030) 69.74 Strength of insolvency framework index (016) 40.5 9.6 UNITED ARAB EMIRATES 7 8.5 Ease of doing business rank (1190) 17 1.8 39,130 14.5 9,400,145
Middle East & North Africa 81.28 GNI per capita (US$) 11 Ease of doing business score (0100) Population
Starting a business (rank) 25 Getting credit (rank) 44 Trading across borders (rank) 98 Score for starting a business (0100) 94.06 Score for getting credit (0100) 70.00 Score for trading across borders (0100) 71.50 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 2.5 Depth of credit information index (08) 6 Documentary compliance (hours) 6 Cost (% of income per capita) 4 Credit bureau coverage (% of adults) 8 Border compliance (hours) 27 Minimum capital (% of income per capita) Credit registry coverage (% of adults) 53.6 Cost to export 22.8 10.8 Documentary compliance (US$) 178 Dealing with construction permits (rank) 0.0 Border compliance (US$) 462 Score for dealing with construction permits (0100) 15 Time to import Procedures (number) 5 Protecting minority investors (rank) 75.00 Documentary compliance (hours) 12 Time (days) 86.41 Score for protecting minority investors (0100) Border compliance (hours) 54 Cost (% of warehouse value) Extent of disclosure index (010) 10 Cost to import Building quality control index (015) 14 Extent of director liability index (010) 9 Documentary compliance (US$) 283 50.5 Ease of shareholder suits index (010) 4 Border compliance (US$) 678 Getting electricity (rank) 2.3 Extent of shareholder rights index (010) 6 Score for getting electricity (0100) 15.0 Extent of ownership and control index (010) 9 Enforcing contracts (rank) 9 Procedures (number) Extent of corporate transparency index (010) 7 Score for enforcing contracts (0100) 75.88 Time (days) 1 Time (days) Cost (% of income per capita) 100.00 Paying taxes (rank) 2 Cost (% of claim value) 445 Reliability of supply and transparency of tariffs index (08) Score for paying taxes (0100) 99.44 Quality of judicial processes index (018) 21.0 2 Payments (number per year) 14.0 Registering property (rank) 10 Time (hours per year) 4 Resolving insolvency (rank) Score for registering property (0100) 0.0 Total tax and contribution rate (% of profit) 12 Score for resolving insolvency (0100) 75 Procedures (number) 8 Postfiling index (0100) 15.9 Time (years) 49.67 Time (days) not applicable Cost (% of estate) Cost (% of property value) 7 Recovery rate (cents on the dollar) 3.2 Quality of land administration index (030) 90.88 Strength of insolvency framework index (016) 20.0 28.4 2 11.0 1.5
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 212 DOING BUSINESS 2019
Reform making it easier to do business Change making it more difficult to do business
UNITED KINGDOM OECD high income 82.65 GNI per capita (US$) 40,530 Ease of doing business rank (1190) 9 Ease of doing business score (0100) Population 66,022,273
Starting a business (rank) 19 Getting credit (rank) 32 Trading across borders (rank) 30 Score for starting a business (0100) 94.58 Score for getting credit (0100) 75.00 Score for trading across borders (0100) 93.76 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 4 Depth of credit information index (08) 7 Documentary compliance (hours) 4 Cost (% of income per capita) 4.5 Credit bureau coverage (% of adults) 8 Border compliance (hours) 24 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 100.0 Cost to export 0.0 0.0 Documentary compliance (US$) 25 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 280 Score for dealing with construction permits (0100) 17 Score for protecting minority investors (0100) 15 Time to import Procedures (number) 80.29 Extent of disclosure index (010) 75.00 Documentary compliance (hours) 2 Time (days) Extent of director liability index (010) Border compliance (hours) 3 Cost (% of warehouse value) 9 Ease of shareholder suits index (010) 10 Cost to import Building quality control index (015) 86 Extent of shareholder rights index (010) 7 Documentary compliance (US$) 0 1.1 Extent of ownership and control index (010) 8 Border compliance (US$) 0 Getting electricity (rank) 9.0 Extent of corporate transparency index (010) 7 Score for getting electricity (0100) 5 Enforcing contracts (rank) 32 Procedures (number) 7 Paying taxes (rank) 8 Score for enforcing contracts (0100) 68.69 Time (days) 96.45 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 23 Cost (% of claim value) 437 Reliability of supply and transparency of tariffs index (08) 3 Time (hours per year) 87.14 Quality of judicial processes index (018) 45.7 50 Total tax and contribution rate (% of profit) 15.0 Registering property (rank) 23.9 Postfiling index (0100) 8 Resolving insolvency (rank) Score for registering property (0100) 8 105 Score for resolving insolvency (0100) 14 Procedures (number) OECD high income 30.0 Time (years) 80.27 Time (days) 42 Ease of doing business score (0100) 71.00 Cost (% of estate) Cost (% of property value) 75.34 Recovery rate (cents on the dollar) 1.0 Quality of land administration index (030) 82.75 Strength of insolvency framework index (016) 6.0 6 85.3 UNITED STATES 21.5 GNI per capita (US$) 11.0 Ease of doing business rank (1190) 4.8 Population 25.5 58,270 325,719,178 8
Starting a business (rank) 53 Getting credit (rank) 3 Trading across borders (rank) 36 Score for starting a business (0100) 91.23 Score for getting credit (0100) 95.00 Score for trading across borders (0100) 92.01 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 6 Depth of credit information index (08) 11 Documentary compliance (hours) 1.5 Cost (% of income per capita) 5.6 Credit bureau coverage (% of adults) 8 Border compliance (hours) 1.5 Minimum capital (% of income per capita) 1.0 Credit registry coverage (% of adults) 100.0 Cost to export 0.0 0.0 Documentary compliance (US$) 60 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 175 Score for dealing with construction permits (0100) 26 Score for protecting minority investors (0100) 50 Time to import Procedures (number) 77.88 Extent of disclosure index (010) 64.67 Documentary compliance (hours) 7.5 Time (days) 15.8 Extent of director liability index (010) Border compliance (hours) 1.5 Cost (% of warehouse value) 80.6 Ease of shareholder suits index (010) 7.4 Cost to import Building quality control index (015) Extent of shareholder rights index (010) 8.6 Documentary compliance (US$) 100 0.8 Extent of ownership and control index (010) Border compliance (US$) 175 Getting electricity (rank) 11.2 Extent of corporate transparency index (010) 9 Score for getting electricity (0100) 4 Enforcing contracts (rank) 16 Procedures (number) 54 Paying taxes (rank) 4.4 Score for enforcing contracts (0100) 72.61 Time (days) 82.15 Score for paying taxes (0100) 5.4 Time (days) Cost (% of income per capita) Payments (number per year) Cost (% of claim value) 420 Reliability of supply and transparency of tariffs index (08) 4.8 Time (hours per year) 37 Quality of judicial processes index (018) 30.5 89.6 Total tax and contribution rate (% of profit) 84.14 13.8 Registering property (rank) 22.9 Postfiling index (0100) 10.6 Resolving insolvency (rank) Score for registering property (0100) 7.2 Score for resolving insolvency (0100) 3 Procedures (number) Latin America & Caribbean 175 Time (years) 90.91 Time (days) 38 Ease of doing business score (0100) 43.8 Cost (% of estate) Cost (% of property value) 76.87 94.04 Recovery rate (cents on the dollar) 1.0 Quality of land administration index (030) Strength of insolvency framework index (016) 10.0 4.4 62.60 81.8 URUGUAY 15.2 GNI per capita (US$) 15.0 Ease of doing business rank (1190) 2.4 Population 17.6 15,250 3,456,750 95
Starting a business (rank) 65 Getting credit (rank) 73 Trading across borders (rank) 152 Score for starting a business (0100) 89.78 Score for getting credit (0100) 60.00 Score for trading across borders (0100) 57.14 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 5 Depth of credit information index (08) 4 Documentary compliance (hours) 24 Cost (% of income per capita) 6.5 Credit bureau coverage (% of adults) 8 Border compliance (hours) 96 Minimum capital (% of income per capita) 22.6 Credit registry coverage (% of adults) 100.0 Cost to export 0.0 100.0 Documentary compliance (US$) 231 Dealing with construction permits (rank) Protecting minority investors (rank) Border compliance (US$) 1,038 Score for dealing with construction permits (0100) 155 Score for protecting minority investors (0100) 132 Time to import Procedures (number) 56.44 Extent of disclosure index (010) 43.33 Documentary compliance (hours) 72 Time (days) Extent of director liability index (010) Border compliance (hours) 6 Cost (% of warehouse value) 21 Ease of shareholder suits index (010) 3 Cost to import Building quality control index (015) 251 Extent of shareholder rights index (010) 4 Documentary compliance (US$) 285 1.1 Extent of ownership and control index (010) 8 Border compliance (US$) 500 Getting electricity (rank) 9.0 Extent of corporate transparency index (010) 5 Score for getting electricity (0100) 5 Enforcing contracts (rank) 100 Procedures (number) 55 Paying taxes (rank) 1 Score for enforcing contracts (0100) 56.29 Time (days) 82.12 Score for paying taxes (0100) Time (days) Cost (% of income per capita) Payments (number per year) 101 Cost (% of claim value) 725 Reliability of supply and transparency of tariffs index (08) 5 Time (hours per year) 70.31 Quality of judicial processes index (018) 23.2 48 Total tax and contribution rate (% of profit) 8.0 Registering property (rank) 10.7 Postfiling index (0100) 20 Resolving insolvency (rank) Score for registering property (0100) 6 163 Score for resolving insolvency (0100) 70 Procedures (number) 41.8 Time (years) 52.96 Time (days) 115 49.54 Cost (% of estate) Cost (% of property value) 57.59 Recovery rate (cents on the dollar) 1.8 Quality of land administration index (030) Strength of insolvency framework index (016) 7.0 9 43.2 66 9.5 22.5
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 213
Reform making it easier to do business Change making it more difficult to do business
UZBEKISTAN Europe & Central Asia 67.40 GNI per capita (US$) 1,980 Ease of doing business rank (1190) 76 Ease of doing business score (0100) Population 32,387,200
Starting a business (rank) 12 Getting credit (rank) 60 Trading across borders (rank) 165 Score for starting a business (0100) 95.79 Score for getting credit (0100) 65.00 Score for trading across borders (0100) 49.79 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 3 Depth of credit information index (08) 6 Documentary compliance (hours) 96 Cost (% of income per capita) 4 Credit bureau coverage (% of adults) 7 Border compliance (hours) 112 Minimum capital (% of income per capita) 3.1 Credit registry coverage (% of adults) 42.7 Cost to export 0.0 0.0 Documentary compliance (US$) 292 Dealing with construction permits (rank) Border compliance (US$) 278 Score for dealing with construction permits (0100) 134 Protecting minority investors (rank) 64 Time to import Procedures (number) 61.37 Score for protecting minority investors (0100) 60.00 Documentary compliance (hours) 174 Time (days) Extent of disclosure index (010) Border compliance (hours) 111 Cost (% of warehouse value) 17 Extent of director liability index (010) 8 Cost to import Building quality control index (015) 246 Ease of shareholder suits index (010) 3 Documentary compliance (US$) 292 3.3 Extent of shareholder rights index (010) 7 Border compliance (US$) 278 Getting electricity (rank) 11.0 Extent of ownership and control index (010) 6 Score for getting electricity (0100) Extent of corporate transparency index (010) 5 Enforcing contracts (rank) 41 Procedures (number) 35 7 Score for enforcing contracts (0100) 67.26 Time (days) 86.05 Paying taxes (rank) Time (days) Cost (% of income per capita) Score for paying taxes (0100) 64 Cost (% of claim value) 225 Reliability of supply and transparency of tariffs index (08) 4 Payments (number per year) 76.92 Quality of judicial processes index (018) 20.5 88 Time (hours per year) 6.0 Registering property (rank) 705.2 Total tax and contribution rate (% of profit) 10 Resolving insolvency (rank) Score for registering property (0100) 8 Postfiling index (0100) 181 Score for resolving insolvency (0100) 91 Procedures (number) 32.1 Time (years) 45.21 Time (days) 71 48.17 Cost (% of estate) Cost (% of property value) 66.60 Recovery rate (cents on the dollar) 2.0 Quality of land administration index (030) Strength of insolvency framework index (016) 10.0 9 37.6 VANUATU 46 8.0 Ease of doing business rank (1190) 1.1 18.5 2,920 276,244 East Asia & Pacific 62.87 GNI per capita (US$) 94 Ease of doing business score (0100) Population
Starting a business (rank) 132 Getting credit (rank) 32 Trading across borders (rank) 147 Score for starting a business (0100) 81.52 Score for getting credit (0100) 75.00 Score for trading across borders (0100) 59.13 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 7 Depth of credit information index (08) 11 Documentary compliance (hours) 72 Cost (% of income per capita) 18 Credit bureau coverage (% of adults) 4 Border compliance (hours) 38 Minimum capital (% of income per capita) 42.0 Credit registry coverage (% of adults) 12.2 Cost to export 0.0 0.0 Documentary compliance (US$) 190 Protecting minority investors (rank) Border compliance (US$) 709 Dealing with construction permits (rank) 147 Score for protecting minority investors (0100) 110 Time to import Score for dealing with construction permits (0100) 58.09 Extent of disclosure index (010) 50.00 Documentary compliance (hours) 48 Procedures (number) Extent of director liability index (010) Border compliance (hours) 126 Time (days) 14 Ease of shareholder suits index (010) 5 Cost to import Cost (% of warehouse value) 124 Extent of shareholder rights index (010) 6 Documentary compliance (US$) 183 Building quality control index (015) 7.3 Extent of ownership and control index (010) 5 Border compliance (US$) 681 5.0 Extent of corporate transparency index (010) 8 2 Enforcing contracts (rank) 136 Getting electricity (rank) 107 Paying taxes (rank) 4 Score for enforcing contracts (0100) 49.27 Score for getting electricity (0100) 69.05 Score for paying taxes (0100) Time (days) Procedures (number) Payments (number per year) 58 Cost (% of claim value) 430 Time (days) 4 Time (hours per year) 77.85 Quality of judicial processes index (018) 56.0 Cost (% of income per capita) 120 Total tax and contribution rate (% of profit) 6.5 Reliability of supply and transparency of tariffs index (08) 1,035.1 Postfiling index (0100) 31 Resolving insolvency (rank) 120 Score for resolving insolvency (0100) 98 4 Latin America & Caribbean 8.5 Time (years) 43.10 Ease of doing business score (0100) 69.04 Cost (% of estate) Registering property (rank) 79 Recovery rate (cents on the dollar) 2.6 Score for registering property (0100) 65.64 30.61 Strength of insolvency framework index (016) 38.0 Procedures (number) 45.2 Time (days) 4 GNI per capita (US$) 6.0 Cost (% of property value) 58 Population Quality of land administration index (030) 7.0 8,132 18.5 31,977,065 VENEZUELA, RB Ease of doing business rank (1190) 188
Starting a business (rank) 190 Getting credit (rank) 124 Trading across borders (rank) 187 Score for starting a business (0100) 25.00 Score for getting credit (0100) 40.00 Score for trading across borders (0100) 7.93 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 20 Depth of credit information index (08) 1 Documentary compliance (hours) 528 Cost (% of income per capita) 230 Credit bureau coverage (% of adults) 7 Border compliance (hours) 288 Minimum capital (% of income per capita) 391.3 Credit registry coverage (% of adults) 36.6 Cost to export 0.0 0.0 Documentary compliance (US$) 375 Protecting minority investors (rank) Border compliance (US$) 1,250 Dealing with construction permits (rank) 152 Score for protecting minority investors (0100) 180 Time to import Score for dealing with construction permits (0100) 56.88 Extent of disclosure index (010) 26.67 Documentary compliance (hours) 1,090 Procedures (number) Extent of director liability index (010) Border compliance (hours) 240 Time (days) 11 Ease of shareholder suits index (010) 3 Cost to import Cost (% of warehouse value) 434 Extent of shareholder rights index (010) 2 Documentary compliance (US$) 400 Building quality control index (015) 3.7 Extent of ownership and control index (010) 3 Border compliance (US$) 1,500 10.5 Extent of corporate transparency index (010) 2 3 Enforcing contracts (rank) 148 Getting electricity (rank) 186 Paying taxes (rank) 3 Score for enforcing contracts (0100) 46.89 Score for getting electricity (0100) 16.85 Score for paying taxes (0100) Time (days) Procedures (number) Payments (number per year) 189 Cost (% of claim value) 720 Time (days) 6 Time (hours per year) 15.35 Quality of judicial processes index (018) 43.7 Cost (% of income per capita) 208 Total tax and contribution rate (% of profit) 7.0 Reliability of supply and transparency of tariffs index (08) 17,659.2 Postfiling index (0100) 70 Resolving insolvency (rank) 792 Score for resolving insolvency (0100) 165 0 64.6 Time (years) 18.63 19.72 Cost (% of estate) Registering property (rank) 138 Recovery rate (cents on the dollar) 4.0 Score for registering property (0100) 51.92 Strength of insolvency framework index (016) 38.0 Procedures (number) 5.6 Time (days) 9 5.0 Cost (% of property value) 52 Quality of land administration index (030) 2.9
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 214 DOING BUSINESS 2019
Reform making it easier to do business Change making it more difficult to do business
VIETNAM East Asia & Pacific 68.36 GNI per capita (US$) 2,170 Ease of doing business rank (1190) 69 Ease of doing business score (0100) Population 95,540,800
Starting a business (rank) 104 Getting credit (rank) 32 Trading across borders (rank) 100 Score for starting a business (0100) 84.82 Score for getting credit (0100) 75.00 Score for trading across borders (0100) 70.83 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 8 Depth of credit information index (08) 8 Documentary compliance (hours) 50 Cost (% of income per capita) 17 Credit bureau coverage (% of adults) 7 Border compliance (hours) 55 Minimum capital (% of income per capita) 5.9 Credit registry coverage (% of adults) 29.5 Cost to export 0.0 54.8 Documentary compliance (US$) 139 Border compliance (US$) 290 Dealing with construction permits (rank) 21 Protecting minority investors (rank) 89 Time to import Score for dealing with construction permits (0100) 79.05 Score for protecting minority investors (0100) 55.00 Documentary compliance (hours) 76 Procedures (number) Extent of disclosure index (010) Border compliance (hours) 56 Time (days) 10 Extent of director liability index (010) 7 Cost to import Cost (% of warehouse value) 166 Ease of shareholder suits index (010) 4 Documentary compliance (US$) 183 Building quality control index (015) 0.7 Extent of shareholder rights index (010) 2 Border compliance (US$) 373 12.0 Extent of ownership and control index (010) 7 Getting electricity (rank) Extent of corporate transparency index (010) 6 Enforcing contracts (rank) 62 Score for getting electricity (0100) 27 7 Score for enforcing contracts (0100) 62.07 Procedures (number) 87.94 Paying taxes (rank) Time (days) Time (days) Score for paying taxes (0100) 131 Cost (% of claim value) 400 Cost (% of income per capita) 4 Payments (number per year) 62.87 Quality of judicial processes index (018) 29.0 Reliability of supply and transparency of tariffs index (08) 31 Time (hours per year) 7.5 1,087.3 Total tax and contribution rate (% of profit) 10 Resolving insolvency (rank) Registering property (rank) 7 Postfiling index (0100) 498 Score for resolving insolvency (0100) 133 Score for registering property (0100) 37.8 Time (years) 34.93 Procedures (number) 60 49.08 Cost (% of estate) Time (days) 71.09 Recovery rate (cents on the dollar) 5.0 Cost (% of property value) Strength of insolvency framework index (016) 14.5 Quality of land administration index (030) 5 21.3 53.5 7.5 WEST BANK AND GAZA 0.6 Ease of doing business rank (1190) 14.0 3,180 4,684,777 Middle East & North Africa 59.11 GNI per capita (US$) 116 Ease of doing business score (0100) Population
Starting a business (rank) 171 Getting credit (rank) 22 Trading across borders (rank) 54 Score for starting a business (0100) 69.36 Score for getting credit (0100) 80.00 Score for trading across borders (0100) 86.67 Procedures (number) 10.5 Strength of legal rights index (012) Time to export Time (days) 43.5 Depth of credit information index (08) 8 Documentary compliance (hours) 72 Cost (% of income per capita) 47.0 Credit bureau coverage (% of adults) 8 Border compliance (hours) 6 Minimum capital (% of income per capita) Credit registry coverage (% of adults) 0.0 Cost to export 0.0 21.0 Documentary compliance (US$) 80 Protecting minority investors (rank) Border compliance (US$) 51 Dealing with construction permits (rank) 157 Score for protecting minority investors (0100) 161 Time to import Score for dealing with construction permits (0100) 56.15 Extent of disclosure index (010) 38.33 Documentary compliance (hours) 45 Procedures (number) Extent of director liability index (010) Border compliance (hours) 6 Time (days) 20 Ease of shareholder suits index (010) 6 Cost to import Cost (% of warehouse value) 108 Extent of shareholder rights index (010) 5 Documentary compliance (US$) 85 Building quality control index (015) 14.4 Extent of ownership and control index (010) 6 Border compliance (US$) 50 12.0 Extent of corporate transparency index (010) 2 1 Enforcing contracts (rank) 123 Getting electricity (rank) 85 Paying taxes (rank) 3 Score for enforcing contracts (0100) 52.51 Score for getting electricity (0100) 74.16 Score for paying taxes (0100) Time (days) Procedures (number) Payments (number per year) 107 Cost (% of claim value) 540 Time (days) 5 Time (hours per year) 68.92 Quality of judicial processes index (018) 27.0 Cost (% of income per capita) 47 Total tax and contribution rate (% of profit) 4.0 Reliability of supply and transparency of tariffs index (08) 1,614.8 Postfiling index (0100) 28 Resolving insolvency (rank) 5 168 Score for resolving insolvency (0100) 168 Middle East & North Africa 15.3 Time (years) 0.00 Registering property (rank) 84 Ease of doing business score (0100) 35.72 Cost (% of estate) no practice Score for registering property (0100) 65.04 Recovery rate (cents on the dollar) no practice Procedures (number) 32.41 Strength of insolvency framework index (016) 0.0 Time (days) 7 0.0 Cost (% of property value) 35 GNI per capita (US$) Quality of land administration index (030) 3.0 Population 791 14.0 28,250,420 YEMEN, REP. Ease of doing business rank (1190) 187
Starting a business (rank) 175 Getting credit (rank) 186 Trading across borders (rank) 189 Score for starting a business (0100) 67.01 Score for getting credit (0100) 0.00 Score for trading across borders (0100) 0.00 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 6.5 Depth of credit information index (08) 0 Documentary compliance (hours) no practice Cost (% of income per capita) 40.5 Credit bureau coverage (% of adults) 0 Border compliance (hours) no practice Minimum capital (% of income per capita) 118.8 Credit registry coverage (% of adults) 0.0 Cost to export 0.0 1.3 Documentary compliance (US$) no practice Protecting minority investors (rank) Border compliance (US$) no practice Dealing with construction permits (rank) 186 Score for protecting minority investors (0100) 132 Time to import Score for dealing with construction permits (0100) 0.00 Extent of disclosure index (010) 43.33 Documentary compliance (hours) no practice Procedures (number) no practice Extent of director liability index (010) Border compliance (hours) no practice Time (days) no practice Ease of shareholder suits index (010) 6 Cost to import Cost (% of warehouse value) no practice Extent of shareholder rights index (010) 4 Documentary compliance (US$) no practice Building quality control index (015) no practice Extent of ownership and control index (010) 3 Border compliance (US$) no practice Extent of corporate transparency index (010) 5 Getting electricity (rank) 187 4 Enforcing contracts (rank) 139 Paying taxes (rank) 4 Score for enforcing contracts (0100) 48.52 Score for getting electricity (0100) 0.00 Score for paying taxes (0100) Time (days) Payments (number per year) 83 Cost (% of claim value) 645 Procedures (number) no practice Time (hours per year) 74.13 Quality of judicial processes index (018) 30.0 Total tax and contribution rate (% of profit) 4.0 Time (days) no practice Postfiling index (0100) 44 Resolving insolvency (rank) 248 Score for resolving insolvency (0100) 157 Cost (% of income per capita) no practice 26.6 Time (years) 25.89 96.34 Cost (% of estate) Reliability of supply and transparency of tariffs index (08) no practice Recovery rate (cents on the dollar) 3.0 Strength of insolvency framework index (016) 15.0 Registering property (rank) 81 19.1 Score for registering property (0100) 65.18 5.0 Time (days) 6 Cost (% of property value) 19 Quality of land administration index (030) 1.8
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 215
Reform making it easier to do business Change making it more difficult to do business
ZAMBIA Sub-Saharan Africa 65.08 GNI per capita (US$) 1,300 Ease of doing business rank (1190) 87 Ease of doing business score (0100) Population 17,094,130
Starting a business (rank) 102 Getting credit (rank) 3 Trading across borders (rank) 153 Score for starting a business (0100) 85.07 Score for getting credit (0100) 95.00 Score for trading across borders (0100) 56.88 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 7 Depth of credit information index (08) 11 Documentary compliance (hours) 96 Cost (% of income per capita) 8.5 Credit bureau coverage (% of adults) 8 Border compliance (hours) 120 Minimum capital (% of income per capita) 32.8 Credit registry coverage (% of adults) 10.9 Cost to export 0.0 0.0 Documentary compliance (US$) 200 Protecting minority investors (rank) Border compliance (US$) 370 Dealing with construction permits (rank) 70 Score for protecting minority investors (0100) 110 Time to import Score for dealing with construction permits (0100) 71.65 Extent of disclosure index (010) 50.00 Documentary compliance (hours) 72 Procedures (number) Extent of director liability index (010) Border compliance (hours) 120 Time (days) 10 Ease of shareholder suits index (010) 4 Cost to import Cost (% of warehouse value) 189 Extent of shareholder rights index (010) 6 Documentary compliance (US$) 175 Building quality control index (015) 2.6 Extent of ownership and control index (010) 7 Border compliance (US$) 380 10.0 Extent of corporate transparency index (010) 5 4 Enforcing contracts (rank) 130 Getting electricity (rank) 128 Paying taxes (rank) 4 Score for enforcing contracts (0100) 50.82 Score for getting electricity (0100) 61.22 Score for paying taxes (0100) Time (days) Procedures (number) Payments (number per year) 17 Cost (% of claim value) 611 Time (days) 5 Time (hours per year) 88.71 Quality of judicial processes index (018) 38.7 Cost (% of income per capita) 117 Total tax and contribution rate (% of profit) 6.5 Reliability of supply and transparency of tariffs index (08) 2,329.1 Postfiling index (0100) 11 Resolving insolvency (rank) 164 Score for resolving insolvency (0100) 99 4 Sub-Saharan Africa 15.6 Time (years) 42.42 Ease of doing business score (0100) 85.94 Cost (% of estate) Registering property (rank) 150 Recovery rate (cents on the dollar) 1.0 Score for registering property (0100) 49.06 Strength of insolvency framework index (016) 9.0 Procedures (number) 49.8 Time (days) 6 50.44 GNI per capita (US$) 5.0 Cost (% of property value) 45 Population Quality of land administration index (030) 9.7 910 7.0 16,529,904 ZIMBABWE Ease of doing business rank (1190) 155
Starting a business (rank) 176 Getting credit (rank) 85 Trading across borders (rank) 157 Score for starting a business (0100) 66.48 Score for getting credit (0100) 55.00 Score for trading across borders (0100) 54.34 Procedures (number) Strength of legal rights index (012) Time to export Time (days) 9 Depth of credit information index (08) 5 Documentary compliance (hours) 99 Cost (% of income per capita) 32 Credit bureau coverage (% of adults) 6 Border compliance (hours) 88 Minimum capital (% of income per capita) 110.7 Credit registry coverage (% of adults) 33.6 Cost to export 0.0 7.1 Documentary compliance (US$) 170 Border compliance (US$) 285 Dealing with construction permits (rank) 176 Protecting minority investors (rank) 95 Time to import Score for dealing with construction permits (0100) 48.55 Score for protecting minority investors (0100) 53.33 Documentary compliance (hours) 81 Procedures (number) Extent of disclosure index (010) Border compliance (hours) 228 Time (days) 10 Extent of director liability index (010) 8 Cost to import Cost (% of warehouse value) 208 Ease of shareholder suits index (010) 2 Documentary compliance (US$) 150 Building quality control index (015) 22.7 Extent of shareholder rights index (010) 5 Border compliance (US$) 562 10.0 Extent of ownership and control index (010) 7 Extent of corporate transparency index (010) 5 Enforcing contracts (rank) 168 Getting electricity (rank) 166 5 Score for enforcing contracts (0100) 39.66 Score for getting electricity (0100) 44.81 Paying taxes (rank) Time (days) Procedures (number) Score for paying taxes (0100) 145 Cost (% of claim value) 410 Time (days) 6 Payments (number per year) 58.71 Quality of judicial processes index (018) 83.1 Cost (% of income per capita) 106 Time (hours per year) 6.5 Reliability of supply and transparency of tariffs index (08) 2,631.5 Total tax and contribution rate (% of profit) 51 Resolving insolvency (rank) Postfiling index (0100) 242 Score for resolving insolvency (0100) 159 0 31.6 Time (years) 25.34 52.38 Cost (% of estate) Registering property (rank) 109 Recovery rate (cents on the dollar) 3.3 Score for registering property (0100) 58.20 Strength of insolvency framework index (016) 22.0 Procedures (number) 18.0 Time (days) 5 5.0 Cost (% of property value) 36 Quality of land administration index (030) 7.6
Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy.
Acknowledgments
Data collection and analysis for Doing Ndiaye, Albert Nogues i Comas, Nadia Business 2019 were conducted by a Novik, Enrique Orellana Tamez, Rabah team led by Santiago Croci Downes Ounissi, Esperanza Pastor Nuñez De (Program Manager, Doing Business) under Castro, Madwa-Nika Phanord-Cadet, the general direction of Rita Ramalho Marion Pinto, Oleksandra Popova, (Senior Manager, Global Indicators Maria Antonia Quesada Gámez, Parvina Group, Development Economics). Rakhimova, Andrea Nathalie Reyes Overall guidance for the preparation of Benjumea, Julie Anne Ryan, Jayashree the report was provided by Shantayanan Srinivasan, Mihaela Stangu, Erick Tjong, Devarajan (Senior Director, Development Judit Trasancos Rodriguez, Farrukh Economics and Acting Chief Economist Umarov, Yulia Borisovna Valerio, Maria of the World Bank Group). Adelaida Vélez Posada, Rongpeng (Tiffany) Yang, Marilyne Florence The project was managed with the support Mafoboue Youbi, Inés Zabalbeitia of Adrian Gonzalez, Nan Jiang, Valentina Múgica, Yasmin Zand and Muqiao Saltane and Hulya Ulku. Other team mem- (Chloe) Zhang. Vadim Abanin, Abigail bers included Nadine Abi Chakra, Ahmad Adu-Daako, Bassey Bassey Akpan, Alec Famm AlKhuzam, Jean Arlet, Lucia Arnal Michael Albright, Hisham Mohammed J Rodriguez, Yuriy Valentinovich Avramov, Alhawal, Meer Ako Ali, Ogma Dessirama Elodie Mathilde Raymonde Bataille, Erica Bale, Millan Redwan Bederu, Kimberly Bosio, Liliya F Bulgakova, Édgar Chávez, Krystal Blake, Irina Bondarenko, Damien Maria-Magdalena Chiquier, Cyriane Matthias Valentin Boucher, Santi Calvo Marie Coste, Najah Nina Dannaoui, Cano, Haoua Cisse Coulibaly, Dominique Marie Lily Delion, Ina Dodica, Varun Fritz Deshommes, Minori Ito, Eva Eknath, Viktoriya Ereshchenko, Cecile Solange Labbe, Eric Matthew Larger, Ferro, Dorina Peteva Georgieva, Pelayo Xueyang Li, Songezo Mabece, Vlagyiszlav Gonzalez-Escalada Mena, Fatima Al Makszimov, Angela Marotti de Sciarra, Zahra Abdulrahim Hewaidi, Maksym Carolina Nugnes, Adjoua Marie-Pascale Iavorskyi, Herve Kaddoura, Klaus Adolfo Nzi, Alexia Pimbli, Frida Irina Stukanow Koch-Saldarriaga, Khrystyna L. Kushnir, Dominguez, Bertrand Olivier Teirlinck, Olga Kuzmina, Iryna Lagodna, Nicole Sofia Terragni, Carol Marina Tojeiro, Anouk Leger, Joseph Antoine Lemoine, Anthony Paul Winszman, Cai Xu, Deepika Tiziana Londero, Silvia Carolina Lopez Omprakash Yadav and Li Yuan assisted in Rocha, Raman Maroz, Tamar Matiashvili, the months before publication. Nikiforos Meletiadis, Margherita Mellone, Nuno Filipe Mendes Dos Santos, Frederic The online service of the Doing Business Meunier, Joanna Nasr, Marie-Jeanne database is managed by Rajesh ACKNOWLEDGMENTS 217
Ammassamveettil, Varun Doiphode, Ana Heider, Zahid Hussain, Yoichiro Ishihara, business consultants, accountants, Cristina Santos Felix, Fengsheng Huang, Gerard Kambou, Jennifer L. Keller, Claire freight forwarders, government officials Arun Chakravarthi Nageswaran, Smita A. Kfouri, Aphichoke Kotikula, Charles and other professionals routinely admin- Ramchandra Patil, Kamalesh Sengaonkar, Kunaka, Andres Federico Martinez, istering or advising on the relevant legal Shrikant Bhaskar Shinde and Vinod Catherine Kadennyeka Masinde, Hideki and regulatory requirements in the 190 Thottikkatu. The Doing Business 2019 Matsunaga, Saiyed Shabih Ali Mohib, economies covered. Contact details outreach strategy is managed by Indira Mahmoud Mohieldin, Peter J. Mousley, for local partners are available on the Chand, with support from World Bank Tatiana Nenova, Akihiko Nishio, Antonio Doing Business website at http://www Group communications colleagues at Nucifora, Tigran Parvanyan, William .doingbusiness.org. headquarters and around the world. Welsh Paterson, Gael J. R. F. Raballand, Seila Redzepi, Federica Saliola, Hartwig The names of the local partners wishing The team is grateful for the valuable Schafer, Sylvia Solf, Amy L. Stilwell, to be acknowledged individually are listed comments provided by colleagues, Andrew H.W. Stone, David M. Theis, below. The global and regional contribu- both within and outside the World Bank Hans Timmer, Julien Vilquin, Alessio tors listed are firms that have completed Group, and for the guidance provided by Zanelli, Christina Katharina Wiederer and multiple questionnaires in their various World Bank Group Executive Directors. Albert G. Zeufack. offices around the world. The team would especially like to acknowledge the comments and guid- The paying taxes project was con- ance of Miah Rahmat Ali, Jean Francois ducted in collaboration with PwC, led Arvis, Shihab Ansari Azhar, Karim Ouled by Stef van Weeghel. Belayachi, Maurizio Bussolo, Fernando Dancausa, Laura Sagnori Diniz, Simeon Bronwen Brown edited the manuscript. Djankov, Makhtar Diop, David Evans, Corporate Visions, Inc. designed the Kenechukwu Maria Ezemenari, Jorge report and the graphs. Familiar Calderon, Enrique Fanta Ivanovic, Ana Margarida Fernandes, Manuela V. Doing Business would not be possible Ferro, Melissa Fossberg, William John without the expertise and generous input Gain, Caren Grown, Iva I. Hamel, Lucia of a network of more than 13,800 C. Hanmer, Georgia Harley, Caroline local partners, including legal experts, 218 DOING BUSINESS 2019
GLOBAL CONTRIBUTORS Mohammad Erfan Habib Abdul Nasser Sahak Dorina Fezollari Advocates for International Development PraeLegal Da Afghanistan Bank Avanntive Consulting Baker McKenzie sh.p.k. BDO Abdul Hameed Sahak Ferdous Samim Deloitte Da Afghanistan Bank Afghan Taak Inc. Lisjana Fusha Dentons ALB BB Auditing Ltd. DLA Piper Khalid Hatam Mohammad Ismail Shahid Eversheds Sutherland RIAA Barker Gillette AFG Lex Ferghana Advocats Lorena Gega EY & Legal Consultants PricewaterhouseCoopers Grant Thornton Hussain Ali Hekmat Audit sh.p.k. GRATA International Ikmal Engineering Aali Shan Ahmed Ius Laboris—Alliance of Labor, Employment, Construction Company Icon Trading and Enida Gerxholli Benefits and Pensions Law Firms Forwarding Company Registry of Security John W. Ffooks & Co. Sanzar Kakar Pledges KPMG Afghanistan Khesraw Shinwari Lex Mundi, Association of Independent Law Firms Holding Group Kabul Municipality Gjergji Gjika PwC1 Gjika & Associates Reed Smith LLP Abdul Nafay Khaleeq Haris Syed Raza Russell Bedford International Moby Group Afghanistan Gerry’s Dnata Pvt. Ltd. Aurela Gjokutaj Shearman & Sterling LLP Al-Tax Center Talal Abu-Ghazaleh Legal (TAG-Legal) M. Wisal Khan Mohammad Taimur Taimur White & Case LLP Legal Oracles Da Afghanistan Bank Eduart Gjokutaj Al-Tax Center REGIONAL CONTRIBUTORS Thomas Kraemer Mohammad Khalid Tayeb A.P. Moller—Maersk Group Kakar Advocates Kanda Fruit Valbona Gjonçari Al Tamimi & Company Boga & Associates Arias Law Khalid Massoudi Najibullah Wardak Ashurst LLP Masnad Law Firm Ministry of Finance Klaid Goga Association of Consumer Credit Diamant Logistics Information Suppliers (ACCIS) Abdul Qayoum Mohammadi Abdul Salam Zahed Boga & Associates Skywards Construction Afghanistan Investment Shirli Gorenca Centil Law Company Support Agency Kalo & Associates Ferrere Abogados Mohammad Jawad Moradi Rohullah Zarif Elvis Gosnishti García & Bodán Afghanistan ACCL International ALB BB Auditing Ltd. Garrigues International Bank Gide Loyrette Nouel ALBANIA Mateo Gosnishti Mayer Brown Abdul Nasir Mudaser ALB BB Auditing Ltd. Miranda & Associados Afghanistan Lawyers Wolf Theiss Norton Rose International Esa Hala Schoenherr Iris Ago Abkons SORAINEN Atif Mufassir General Directorate TransUnion International Deloitte Yousuf Adil, of Taxation Ergys Hasani Chartered Accountants Gjika & Associates AFGHANISTAN Shaheryar Aziz Artur Asllani A.F. Ferguson & Co. Babu Nambarath Tonucci & Partners Florian Hasko Da Afghanistan Chartered Accountants, Abu-Ghazaleh Intellectual Tashko Pustina—Attorneys Breshna Sherkat a member firm of Property (AGIP) Artan Babaramo PwC network General Directorate Eris Hoxha Invest-One Corps Inc. Saqib Naseer of Taxation Abkons Ghufran Babakarkhail A.F. Ferguson & Co. Taqi Ud Din Ahmad Brand Super Construction Chartered Accountants, Ledia Beçi Shpati Hoxha A.F. Ferguson & Co. Company a member firm of Hoxha, Memi & Hoxha Chartered Accountants, PwC network Renis Bega a member firm of Sara Balagh Hoxha, Memi & Hoxha Elira Hroni PwC network Kakar Advocates Abdul Nasser Nazari Kalo & Associates Rainbow Consulting Boiken Bendo Najibullah Ahmadi Mazhar Bangash Services Bendo Law, Advocates Belinda Ikonomi Skywards Construction RIAA Barker Gillette AFG & Legal Consultants Company Tariq Nazarwall Evis Jani Nadia Bazidwal Dehsabz City Development Armando Bode Gjika & Associates Zulfiqar Ali Khan The Asia Foundation Authority, Independent Boga & Associates Afghanistan Board of Kabul New Brunilda Jegeni International Bank Sultan Maqsood Fazel City Development Genc Boga Registry of Security Qaderdan Electricity Boga & Associates Pledges Company Zahidullah Omarzai RIAA Barker Gillette AFG Artan Bozo Ilir Johollari BOZO & Associates Hoxha, Memi & Hoxha Habibullah Pirzada Law Firm ACCL International Bledar Kabashi Njazuela Braholli Ministry of Justice Habiburahman Qaderdan Gjika & Associates Qaderdan Electricity Oltion Kaçani Company Megi Caushi Gjika & Associates Avanntive Consulting Naser Raiz sh.p.k. Miranda Kapllani Sahil Raez Engineering Benimpex & Co. Services Ltd. Eriona Dobrovoda AECO Consulting Aldi Kareco Ahmad Rashid Boga & Associates Kabul Municipality Eniana Dupi AECO Consulting Olta Kaziaj Abdul Wahid Rizwanzai Avanntive Consulting RIAA Barker Gillette AFG Besnik Duraj sh.p.k. Drakopoulos Law Firm Abdul Sami Saber Qirjako Kocollari Da Afghanistan Bank Ana Dylgjeri DHL Bank of Albania Ali Saberi Ilda Koja Ikmal Engineering Sokol Elmazaj General Directorate Construction Company Boga & Associates of Taxation
Zahid Safi Pranvera Fagu (Behushi) Flamur Kuçi RIAA Barker Gillette AFG Albanian National ADVICE Business Center Renata Leka Boga & Associates
- “PwC” refers to the network of member firms of PricewaterhouseCoopers International Limited (PwCIL), or, as the context requires, individual member firms of the PwC network. Each member firm is a separate legal entity and does not act as agent of PwCIL or any other member firm. PwCIL does not provide any services to clients. PwCIL is not responsible or liable for the acts or omissions of any of its member firms nor can it control the exercise of their professional judgment or bind them in any way. No member firm is responsible or liable for the acts or omissions of any other member firm nor can it control the exercise of another member firm’s professional judgment or bind another member firm or PwCIL in any way. ACKNOWLEDGMENTS 219
Sara Leka ALGERIA Youcef Bouzouad Sandra Mechta António Manuel da Silva Boga & Associates Direction Générale Centre National du Instituto Regulador dos Mohamed Nadir Aissani des Douanes Registre du Commerce Serviços de Electricidade Gilda Lika PwC Algeria e Águas (IRSEA) Bendo Law, Advocates Merouane Chabane Sofiane Meguellati & Legal Consultants Samit Ait-Amar Société de Distribution Cabinet Meguellati Rute Martins Santos Cabinet Ait-Amar de l’Electricité et du CFA Petraq Lika Gaz d’Alger (SDA) Tahar Melakhessou OSHEE (Operatori Salima Aloui Notaire Melakhessou Arcelio Matias i Shperndarjes se Law Firm Goussanem Mohand Larbi Ikram Chikhi Arcélio Inácio de Energjise Elektrike) & Aloui MLI Chikhi Ayoub Melizi Almeida Matias—Ardja- AMA Prestação de Serviços Arbër Lloshi Arab Aoudj Djamel Chorfi e Consultoria, Lda OPTIMA Legal Cabinet d’Audit et de Aliane Meziane and Financial Contrôle des Comptes Abdallah Deramchi Cabinet Rui Mayer Cabinet d’Audit Azzouz— Sellou—Chernikh—Aliane Cuatrecasas, Gonçalves Tetis Lubonja Djelloul Aouidette correspondent of Russell Pereira, RL (Portugal) Ministry of Justice Union Nationale Bedford International Mouraia M’hamed des Transitaires et Ministère de l’Énergie Vanessa Mendes Marlind Maksuti Commissionnaires Mohamed Riad Deramchi CFA PricewaterhouseCoopers Algériens (UNTCA) Cabinet d’Audit Azzouz— Mohamed Mokrane Audit sh.p.k. correspondent of Russell Ministère des Finances— Marcos Neto Mohamed Atbi Bedford International Direction Générale du Banco Nacional de Angola Andi Memi Etude Notariale Domaine National Hoxha, Memi & Hoxha Mohamed Atbi Said Dib Catarina Neto Fernandes Banque d’Algérie Hassane Nait Ibrahim ADCA Advogados Angola Romeo Merruko Djamila Azzouz SARL Globtainer Kalo & Associates Cabinet d’Audit Azzouz— Ahmed Djouadi Logistique Algerie Janota Nzogi correspondent of Russell Law Firm Hadj-Hamou Energy and Water Ministry Aigest Milo Bedford International & Djouadi—associate Hamid Ould Hocine Kalo & Associates office of Dentons Studio A Júlio Pascoal Salim Azzouz ENDE-EP Orgita Milo Cabinet d’Audit Azzouz— Hamil Faidi Wissam Ramdani Boga & Associates correspondent of Russell Studio A Fares Group Law Firm Alexandre Pegado Bedford International Alexandre Pegado— Krista Moco Aouam Fatiha Malika Redouani Escritório de Advogados Abkons Smail Bazizi PwC Algeria Commission de Regulation Omar Fouchane Joaquim Piedade Eno Muja de l’Electricite et du Gaz SARL Globtainer Rabhi Saddek UNICARGAS Boga & Associates Logistique Algerie Accountant Yannil Belbachir André Miguel Pitéu Ina Mullaj Fares Group Law Firm Julien Gontier Lazhar Sahbani ransitex Angola Abkons Gide Loyrette Nouel, PwC Algeria Hind Belhachmi member of Lex Mundi Laurinda Prazeres Cardoso Kristo Myridinas LPA-CGR Avocats Madiha Silini LEAD Advogados PricewaterhouseCoopers Mohamed Lahbib Goubi LPA-CGR Avocats Audit sh.p.k. Hassan Djamel Belloula Banque d’Algérie José Quarta Cabinet Belloula Sarah Soubrah-Chouiter Instituto Regulador dos Trojan Pavllovski Khaled Goussanem Thompson & Knight LLP Serviços de Electricidade Boga & Associates Tayeb Belloula Law Firm Goussanem e Águas (IRSEA) Cabinet Belloula & Aloui Abbas Turqui Loreta Peci Avocat Antonio Sanchez PricewaterhouseCoopers Abdelghani Benaired Mohamed El-Amine Haddad ENDE-EP Audit sh.p.k. Cabinet du Maître Cabinet de Maître Nourredine Yahi Abdelghani Benaired Amine Haddad Cabinet Yahi Cláudia Santos Malaquias Romina Pere Miranda & Associados ALB BB Auditing Ltd. Abdelouahab Benali Tidjani Hassan Haddam Hassan Yassine Transit Mouhoub Kamal CNAS Thompson & Knight LLP Sandra Saraiva Krisela Qirushi Gabinete Legal Gjika & Associates Anis Benissad Samir Hamouda ANGOLA Angola—Advogados Lanouar Partners Cabinet d’Avocats Alban Shanaj Samir Hamouda Transmix Bruno Serejo Tashko Pustina—Attorneys Aniss Benmeradi ELA—Expert Legal Cabinet Meguellati Mustapha Hamza Luís Andrade Assistance Ardjana Shehi Hamza Law Office PwC Angola AA+ Partners Legal Hind Benmiloud Dinamukueno Lukie Sérgio & Consulting Benmiloud Avocats Issaad M. Hand Jeanine Batalha Ferreira Olicargo Angola SA Ministère des PwC Portugal Elda Shuraja Meriem Benmouloud Finances—Direction Tatiana Serrão Agence Nationale Générale des Impôts Guilherme Carreira FBL Advogados Jonida Skendaj du Cadastre Edifer Angola Boga & Associates Halim Karabadji Gervásio Simão Djamila Berkane Société de Distribution Luis Filipe Carvalho GEPLI Angola Ketrin Topçiu Ministry of Justice de l’Electricité et du ADCA Law Firm, member BOZO & Associates Gaz d’Alger (SDA) of DLA Piper Africa Group Beatriz Calcida Soares Law Firm Rachid Berredane Catumbela Chambre Nationale Moussaoui Karim Jaime Carvalho Esteves Rudina Toto des Notaires Caisse Nationale PwC Portugal Daniela Tavares Nunes Co-PLAN de Sécurité Sociale Abreu Advogados Abdelhakim Bettache des non Salariés Inês Barbosa Cunha Alketa Uruçi L’Assemblée Populaire PwC Portugal Elsa Tchicanha Boga & Associates Communale d’Alger Centre Yamina Kebir Gabinete Legal Law Office of Yamina Kebir Alwin Leon Das Angola—Advogados Irv Vaso Adnane Bouchaib FAMS Transitários Lda Kalo & Associates Bouchaib Law Firm Abdelmalek Kherbachene Cristina Teixeira Lanouar Partners Patricia Dias PwC Angola Gerhard Velaj Murb Boudali AVM Advogados Boga & Associates Ministère de l’Énergie Samy Laghouati Kiluange Tiny Gide Loyrette Nouel, Alexandre Fernandes CFA Migena Vrioni Hamid Boughenou member of Lex Mundi AFBS Partners Gener2 Become SCP Ricardo Veloso Mohamed Seghir Lakhdari Luís Fraústo Varona Ricardo Veloso & Flavia Xhafo Rachida Boughenou Lakhdari Cabinet d’Avocats Abreu Advogados Advogados Associados Kalo & Associates Become SCP Mouenis Lakhdari Alberto Galhardo Simões António Vicente Marques Donald Xhelili Nourdine Bouhatmi Lakhdari Cabinet d’Avocats Miranda & Associados AVM Advogados First Court of Tirana Maersk Logistics Mohamed Lanouar Yuri Ganga ANTIGUA AND BARBUDA Enida Zeneli Djoulene Boukedroune Lanouar Partners CFA BOZO & Associates Thompson & Knight LLP Antigua & Barbuda Law Firm Harous Madjid Rita Lufinha Borges Intellectual Property & Abderrahmane Bourkaib PwC Algeria Miranda & Associados Commerce Office (ABIPCO) Fid Accounting Sarl Inland Revenue Department 220 DOING BUSINESS 2019
Ministry of Labor Néstor J. Belgrano Juan José Glusman Alfredo Miguel O’Farrell Maria Shakespear M. & M. Bomchil PwC Argentina Marval, O’Farrell Estudio Beccar Varela Vernon Bird & Mairal, member Survey and Mapping Martin Boldes Gonzalo María Gros of Lex Mundi Federico Sosa Division Secretaría General del J.P. O’Farrell Abogados Estudio Beccar Varela Gobierno de la Ciudad Gabriela E. Orsini Raju Boddu de Buenos Aires Eduardo Guglielmini Sentido Común Maria Florencia Sota Vazquez Antigua & Barbuda Ministry of Energy Alfaro Abogados Customs & Excise Division Pilar Etcheverry Boneo and Mining Laura Piedrahita Abella Marval, O’Farrell Rivera & Asociados Pablo Staszewski Neil Coates & Mairal, member Sandra S. Guillan Staszewski & Associates Grant Thornton of Lex Mundi Alejandro Poletto Federico Guillermo Absi Estudio Beccar Varela Ricardo Tavieres Nkosi Cochrane Ignacio Fernández Borzese G. Breuer PwC Argentina Development Control Luna Requena & Fernández Enrique Pugliano Authority Borzese Tax Law Firm Maria del Pilar Gutierrez Organización Veraz SA María Paula Terrel Leonhardt, Dietl, Graf Comercial de Mandatos Brian D’Ornellas Laura Huertas Buraglia & von der Fecht e Informes in affiliation Adolfo Tombolini OBM International, Mitrani Caballero with Equifax Inc. Russell Bedford Antigua Ltd. & Ruiz Moreno Paula Hertel Argentina—member Dirección General María Clara Pujol of Russell Bedford John Fuller Damián Burgio de Registro de Obras Wiener Soto Caparrós International John E. Fuller & Co. Salaverri | Burgio | y Catastro (City of Wetzler Malbrán Buenos Aires) Julio R. Martinez Valentina Toquier E. Ann Henry Mitrani Caballero M. & M. Bomchil Henry & Burnette Fabiola Busto Blanco Gabriela Hidalgo & Ruiz Moreno Gonzalez & Ferraro Mila María Paola Trigiani Craig Jacas Fabián Hilal Rafael Ramognino Alfaro Abogados Stapleton Chambers Adriana Paola Caballero Casella & Hilal Abogados ECOVIS Argentina Wiener Soto Caparrós Ramognino, de Albaladejo María Victoria Tuculet Wendy Jackson Daniel Intile & Asociados SC M. & M. Bomchil Medical Benfits Scheme Delfina Calabro Russell Bedford Estudio Beccar Varela Argentina—member Natalia Rauchberger Emilio Beccar Varela Colin John Jenkins of Russell Bedford Mitrani Caballero Estudio Beccar Varela CJC + Associates Inc. Javier Canosa International & Ruiz Moreno Canosa Abogados Abraham Viera Hugh C. Marshall Edgardo Isola Federico José Reibestein Planosnet.com Marshall & Co. Federico Carenzo M. & M. Bomchil Reibestein & Asociados Consultoria Municipal Leonhardt & Dietl David Matthias Nicolás Jaca Otaño Juan Manuel Reyes Santa Cruz Germán Wetzler Malbrán Antigua Barbuda Social Gabriela Carissimo Rattagan, Macchiavello Planosnet.com Salaverri | Burgio | Security Board Alfaro Abogados Arocena & Peña Consultoria Municipal Wetzler Malbrán Robirosa Abogados Jason Peters Mariano E. Carricart Julio Cesar Rivera Roberto Wiman Antigua Public Utilities Badeni, Cantilo, Luciano José Nístico Rivera & Asociados Green Ingeniería Authority (APUA) Laplacette & Carricart J.P. O’Farrell Abogados Matías Rivera Joaquín Emilio Zappa Septimus A. Rhudd Gustavo Casir Andrea Junquera Salaverri | Burgio | J.P. O’Farrell Abogados Rhudd & Associates Gonzalez & Ferraro Mila Candioti Gatto Wetzler Malbrán Bicain & Ocantos ARMENIA Stacy A. Richards-Roach Luciano Cativa Gustavo Robino Richards & Co. Luna Requena & Fernández Federico Leonhardt Wiener Soto Caparrós Electric Networks Borzese Tax Law Firm Leonhardt, Dietl, Graf of Armenia Sharon Simmons & von der Fecht Sebastián Rodrigo Land Registry Hector Osvaldo Chomer Alfaro Abogados Ministry of Economy Juzgado de Primera Eduardo Lerner Owren Smith Instancia en lo Comercial Ente Nacional Regulador Ignacio Rodriguez Mher Aghabekyan Development Control de la Electricidad (ENRE) PwC Argentina Yerevan Municipality Authority Agustín Comastri G. Breuer Pilar Lodewyckx Hardy Julián Andrés Rodríguez Sergey Aghinyan Frederick Southwell Estudio Beccar Varela J.P. O’Farrell Abogados Development Control Agueda Crespo Mike Ahern Authority Union Internacional Marcelo López Teodoro Rodríguez Cáceres PwC Kazakhstan del Notariado Inspección General G. Breuer ARGENTINA de Justicia Anait Akhumyan Roberto H. Crouzel Juan Ignacio Ruiz Ministry of Urban Lucas Abal Estudio Beccar Varela Veronica Lopreite Alfaro Abogados Development Rivera & Asociados Agencia Gubernamental Gabriel de Albadalejo de Control Diego Salaverri Makar Arakelyan Ignacio Acedo ECOVIS Argentina Salaverri | Burgio | Sati Freight Gonzalez & Ferraro Mila Ramognino, de Albaladejo Juan Manuel Magadan Wetzler Malbrán Forwarding CJSC & Asociados SC PwC Argentina Dolores Acosta Luz María Salomón Amalia Artemyan Mitrani Caballero Oscar Alberto del Río Maria Jimena Martinez Costa J.P. O’Farrell Abogados Paradigma Armenia CJSC & Ruiz Moreno Central Bank of Argentina Mitrani Caballero & Ruiz Moreno Juan Martin Salvadores Zaruhi Arzuamnyan Osvaldo Alonso Noelia Aldana Di Stéfano de Arzuaga Legelata Gobierno de la Ciudad J.P. O’Farrell Abogados Julián Melis De Dios & Goyena de Buenos Aires Candioti Gatto Abogados Consultores Hayk Asatryan Dana Eizner Bicain & Ocantos Yerevan Municipality Tomás M. Araya Severgnini, Robiola, Gonzalo J. Sanchez M. & M. Bomchil Grinberg & Tombeur Julián Michel Sanchez, Lupi & Asociados Sedrak Asatryan Rattagan, Macchiavello Concern-Dialog Law Firm Nicolás Arida Pablo Ferraro Mila Arocena & Peña Pablo F. Sanchez Costa Rattagan, Macchiavello Gonzalez & Ferraro Mila Robirosa Abogados Marval, O’Farrell Alen Assaturian Arocena & Peña & Mairal, member Urban Unit LLC Robirosa Abogados Diego M. Fissore María Fernanda Mierez of Lex Mundi G. Breuer Estudio Beccar Varela Ella Atoyan Natalia Artmann Ignacio Sanchez Vaqueiro PwC Armenia Alfaro Abogados María Victoria Funes Diego Minerva Gonzalez & Ferraro Mila M. & M. Bomchil Mitrani Caballero David Babayan Ariadna Artopoulos & Ruiz Moreno Ramiro Santurio Horizon 95 M. & M. Bomchil Eduardo Galleazzi Leonhardt, Dietl, Graf Architect Walter Minetti & von der Fecht Karapet Badalyan María Fernanda Arturi Damco All T Consulting CJSC Central Bank of Argentina Martín Gastaldi Patricia Sassaroli Estudio Beccar Varela Jorge Miranda Pajarito Trading SRL Anushik Baghdasaryan Alejo Baca Castex Clippers SA Avenue Consulting Group G. Breuer Javier M. Gattó Bicain Enrique Schinelli Candioti Gatto Pedro Nicholson Leonhardt, Dietl, Graf Artur Balyan Ricardo Balestra Bicain & Ocantos Estudio Beccar Varela & von der Fecht Legal Wave Law Office Ltd. M. & M. Bomchil Giselle Rita Geuna Carolina Serra Hrachia Berberyan Gonzalo Carlos Ballester Alfaro Abogados Estudio Beccar Varela Agrarian Farmer’s J.P. O’Farrell Abogados Association of Armenia ACKNOWLEDGMENTS 221
Artur Buduryan Hovhannes Mesropyan Philip Harvey Georg Brandstetter Peter Madl Legelata JINJ Engineering King & Wood Mallesons BRANDSTETTER, Schoenherr and Consulting BAURECHT, Pritz & Partner Aharon Chilingaryan Morgan Kelly Rechtsanwälte KG Johannes Mrazek Paradigma Armenia CJSC Eleonora Mkrtchyan Ferrier Hodgson Austrian Regulatory Central Bank of Armenia MH Sdn Bhd Manfred Buric Authority Arsen Chitchyan FEDERAL Ministry of The Collegium of Lilit Movsisyan Nathanael Kitingan Constitutional Affairs, Gerhard Muggenhuber Business-Managers’ State Revenue Committee Macpherson + Reform, Deregulation BEV—Federal Office of Bankruptcy—SRO of the Government of Kelley Lawyers and Justice Metrology & Surveying the Republic of Armenia Tatevik Danielyan Felicia Lal Sonja Bydlinski Nikolaus Neubauer Arlex International CJSC Rajiv Nagri Marque Lawyers Ministry of Justice PwC Austria Globalink Logistics Group Azat Dunamalyan Angus Luffman Martin Ebner Christopher Peitsch Arshinbank CJSC Narine Nersisyan Equifax Schoenherr CHSH Cerha Hempel PwC Armenia Spiegelfeld Hlawati, Aikanush Edigaryan John Martin Martin Eckel member of Lex Mundi Trans-Alliance Aram Orbelyan Thomson Geer TaylorWessing Concern-Dialog Law Firm e|n|w|c Natlacen Thomas Rosenthaler Gagik Galstyan Mitchell Mathas Walderdorff Cancola SCWP Schindhelm Austria Horizon 95 Naira Petrosyan MathasLaw Rechtsanwälte GmbH Paradigma Armenia CJSC Edwin Scharf Shoghik Gharibyan Barnaby Matthews Agnes Eigner SCWP Schindhelm Austria KPMG Sarhat Petrosyan White & Case Australia Brandstetter, Baurecht, Urbanlab Yerevan Pritz & Partner Georg Schima Arsen Ghazaryan Nicholas Mavrakis Rechtsanwälte KG Kunz Schima Wallentin Union of Manufacturers Suren Petrosyan Clayton Utz, member Rechtsanwälte OG, and Businessmen SP Consulting LLC of Lex Mundi Julius Ernst member of Ius Laboris (Employers) of Armenia BEV Hayk Pogosyan Mark Maxwell Stephan Schmalzl Hasmik Ghukasyan Arsarqtex LLC Fusion Industries Pty Ltd. Tibor Fabian Starlinger Mayer Grant Thornton LLP Binder Grösswang Nare Sahakyan Georgia McGrath Rechtsanwälte GmbH Daniel Schmidt Gayane Grigoryan Arshinbank CJSC Marque Lawyers Binder Grösswang Grant Thornton LLP Julian Feichtinger Rechtsanwälte GmbH Thomas Samuelian Aaron McKenzie CHSH Cerha Hempel Mihran Grigoryan Arlex International CJSC Marque Lawyers Spiegelfeld Hlawati, Ernst Schmidt Avenue Consulting Group member of Lex Mundi alpern & Prinz Gor Shahbazyan Gordon McNeil Narek Grigoryan PwC Armenia Agracom Pty Limited Leopold Ferch David Seid The State Committee of Graf & Pitkowitz Graf & Pitkowitz Real Property Cadastre Maria Stepanyan Abdur Mohamed Rechtsanwälte GmbH Rechtsanwälte GmbH of the Government of ProfTax PwC Australia the Republic of Armenia Christina Frist Helmut Sprongl Aleksey Sukoyan Edmond Park Schoenherr Austrian Regulatory Tigran Grigoryan Court of First Instance Clayton Utz, member Authority Avenue Consulting Group of Lex Mundi Ferdinand Graf Hakob Tadevosyan Graf & Pitkowitz Thomas Trettnak Tigran K. Grigoryan Grant Thornton LLP Michael Piotrowicz Rechtsanwälte GmbH CHSH Cerha Hempel Assembling and Attorney-General’s Spiegelfeld Hlawati, Arranging Enterprise Arevik Tarzyan Department Andreas Hable member of Lex Mundi of Electrotechnical Avita LLC Binder Grösswang Equipment Wesley Rogers Rechtsanwälte GmbH Birgit Vogt-Majarek Electrosevkamontag Armen Tumanyan Marque Lawyers Kunz Schima Wallentin INTELEC Intelligent Sebastian Haensse Rechtsanwälte OG, Alla Hakhnazaryan Electrical Solutions Dean Schiller Graf & Pitkowitz member of Ius Laboris Legelata Fayman International Rechtsanwälte GmbH Nerses Yeritsyan Pty. Ltd. Gerhard Wagner Gevorg Hakobyan Central Bank of Armenia Herbert Herzig KSV1870 Information GmbH Elawphant Law Firm Ruwan Senanayake Austrian Chamber Hmayak Yezekyan of Commerce Lukas A. Weber Edgar Hambaryan Global Logistics Bob Sparshatt Brauneis Klauser Prändl KPMG Equifax Alexander Hofmann Rechtsanwälte GmbH Aram Zakaryan Lawyer Hasmik Harutyunyan ACRA Credit Bureau Damian Sturzaker Stefan Weileder PwC Armenia Marque Lawyers Armin Immervoll Graf & Pitkowitz AUSTRALIA Ministry of Finance Rechtsanwälte GmbH Artak Hovakimyan Michael Sweeney Big Energo LLC Hill Shire City Council Lee Green & Co. Alexander Isola Elisabeth Zehetner-Piewald Graf & Pitkowitz Austrian Chamber Arthur Hovhannisyan Treasury of Australia Simon Truskett Rechtsanwälte GmbH of Commerce Ministry of Justice Clayton Utz, member Mariam Azzo of Lex Mundi Rudolf Kaindl AZERBAIJAN Vahan Hovsepyan Clayton Utz, member Kaindl Duerr Schuller- of Lex Mundi Bruce Whittaker Koehler Antenreiter & Azersun Andranik Kasaryan Ashurst LLP Partner Civil Law Notaries Yerevan Municipality Michael Barnett Center for Analysis PwC Australia Amanda Wu Amith Gururaj Karanth of Economic Reforms Georgi Khachatryan Ashurst LLP PPC Insulators and Communication Avenue Consulting Group Rosanna Bartlett Austria GmbH Attorney-General’s AUSTRIA Ministry of Emergency Rafik Khachatryan Department Margarete Kinz Situations, State Agency KPMG Ministry for Science, PwC Austria for Control over Harold Bolitho Research and Economy Construction Safety Sargis Manukyan King & Wood Mallesons Alexander Klauser Yerevan Municipality öffentlicher Notar MMag. Brauneis Klauser Prändl Aygun Abbasova Lynda Brumm Dr. Arno Weigand Rechtsanwälte GmbH Michael Wilson & Gor Margaryan PwC Australia Partners Ltd. Legelata Thomas Bareder Christian Köttl Pete Calleja Oesterreichische Ministry of Finance Parviz Abdullayev Nshan Martirosyan PwC Australia National Bank PwC Azerbaijan Ministry of Urban Rudolf Krickl Development Andrea Castle Constantin Benes PwC Austria Husniyye Abdullayeva White & Case Australia Schoenherr Ministry of Taxes Lilit Matevosyan Michaela Krist PwC Armenia Amanda Coneyworth Markus Bitterl CHSH Cerha Hempel Khosrov Agaev Ferrier Hodgson Graf & Pitkowitz Spiegelfeld Hlawati, Akkord ASC Nshan Matevosyan MH Sdn Bhd Rechtsanwälte GmbH member of Lex Mundi Arlex International CJSC Chingiz Agarzaev Mark Dalby Ludwig Bittner Georg Lenger Eduard Mesropyan Office of State Revenue, Österreichische Breeze Project Mike Ahern JINJ Engineering NSW Treasury Notariatskammer Austria GmbH PwC Kazakhstan and Consulting Kristy Dixon Marque Lawyers 222 DOING BUSINESS 2019
Ilham Ahmedov Sabina Kerimova Tara A. Archer-Glasgow Ahmed Abdulla Ali Marhoon Baku Administrative- Dentons Higgs & Johnson Ministry of Works, Ministry of Industry, Economical Court No. 1 Municipalities and Commerce and Tourism Elshad Khanalibayli Sonia Brown Urban Planning Zulfiya Akchurina The State Committee Graphite Engineering Ltd. Eman Omar GRATA International on Property Issues Mahmood Al Asheeri Zu’bi & Partners Attorneys Gregory Cleare The BENEFIT Company & Legal Consultants Iftikhar Akhundov Elnur Mammadov Holowesko Partners Ltd. Ministry of Taxes Latifa Al Mutawa Mohamed Qurban Elshad Mammadov Kimberley Cleare The BENEFIT Company Kanoo Shipping—Yusuf Azer Aliyev The State Committee PwC Bahamas Bin Ahmed Kanoo WLL on Property Issues Salem Al Quti Aykhan Asadov Myles Culmer Ministry of Works, Hassan Ali Radhi BM Morrison Partners LLC Sahib Mammadov BDO Municipalities and Hassan Radhi & Associates Citizens’ Labour Rights Urban Planning Zhala Asgarli Protection League Kandice Davis Naji Sabt MGB Law Offices Utilities Regulation & Waleed Al Sabbagh Survey and Land Zaur Mammadov Competition Authority Bahrain Customs Registration Bureau Ismail Askerov EY MGB Law Offices Craig G. Delancy Ali Al Sadeq Bidoor Saif Ilgar Mehti Ministry of Works THE BENEFIT Company Haya Rashed Al Khalifa Jamal Baghirov Ekvita & Transport BM Morrison Partners LLC Noor Al Taraif Manar Swar Rauf Memmedov Amos J. Ferguson Jr. Zu’bi & Partners Attorneys Ministry of Works, Natavan Baghirova Azerbaijan Customs Ferguson Associates & Legal Consultants Municipalities and BM Morrison Partners LLC Committee & Planners Urban Planning Mohamed Al-Ahmadi Farid Bakhshiyev Telman Memmedov Michael Forsythe Ministry of Industry, Baiju Thomas GRATA International Ministry of Taxes Import Export Brokers Ltd. Commerce and Tourism Agility Logistics
Emil Bashirov Elkhan Mikayilov Wendy Forsythe Ali Alalawi Mohamed Toorani GRATA International Sector of Assistant Import Export Brokers Ltd. Ministry of Industry, DLA Piper Service of the President Commerce and Tourism Khayyam Bayramov of Azerbaijan Republic Vann P. Gaitor Aseel Zimmo Judicial Services and on Economic Reforms Higgs & Johnson Jameel Al-Alawi supreme Judicial Council Smart Infrastructure Ministry of Industry, Project, WB and MoJ Farhad Mirzayev Darren Ginns Commerce and Tourism BANGLADESH BM Morrison Partners LLC SMG Construction Orkhan Beydiyev Dana Alghareeb Bangladesh Freight Caspian Legal Center Ruslan Mirzayev Craig Gomez Haya Rashed Al Khalifa Forwarders Adrem Attorneys Baker Tilly Gomez Association—Chittagong Eyyub Fataliyev Rehab Al-Hashimi PwC Azerbaijan Zahir Mirzoev Audley Hanna Jr. Ministry of Works, Bangladesh Freight Mid 17 Higgs & Johnson Municipalities and Forwarders Tural Feyzullayev Urban Planning Association—Dhaka Collateral Registry Aynur Musayeva Whitney Heastie Expert SM Ltd. Bahamas Power and Light Ramzan Alnoaimi Chittagong Development Pari Gasimli Judicial and Legal Authority Caspian Legal Center Altay Mustafayev Evelyn Holowesko Studies Institute Altay Mustafayev Law & Tax Holowesko Pyfrom Dhaka Customs Arif Guliyev Fletcher Lulwa Alzain Agents Association PwC Azerbaijan Ikram Mutallimov Business Service Centre Christopher Jenkins Shehbaz Ameen Dhaka Electricity Supply Ramin Gurbanov Lennox Paton Agility Logistics Company Ltd. (DESCO) Baku City Yasamal Farid Nabili District Court Caspian Legal Center Juan Lopez Nada Azmi Ministry of Commerce KPMG Bahrain Economic Fatima Gurbanova Sabina Orujova Development Board Ahmed Nadim Abdullah PwC Azerbaijan Dentons Edward J. Marshall II FM Associates Graham Thompson Laverne Bacaser Elchin Habibov Almaz Quliyeva Attorneys EY Darras Abdullah Azerbaijan Credit Ministry of Taxes Tanjib Alam and Associates Bureau LLC Mike Maura Jenan Banahi Mehri Rzayeva APD Limited DLA Piper S.M. Abid Ur Rahman Arzu Hajiyeva BM Morrison Partners LLC Tanjib Alam and Associates EY Wayne R. Munroe Piyush Bhandari Leyla Safarova Munroe & Associates Intuit Management Akib Adnan Kamala Hajiyeva BM Morrison Partners LLC Consultancy Pubali Construction EY Andrew G.S. O’Brien II Co. Ltd. Mustafa Salamov Glinton | Sweeting | O’Brien Laith Damer Seymur Hasanov BM Morrison Partners LLC Talal Abu-Ghazaleh Munir Uddin Ahamed Financial Markets Lindsy Pinder Legal (TAG-Legal) WAC Logistics Limited Supervisory Authority Nazim Shukurov Pinder’s Customs Audit Azerbaijan Brokerage Ayman El Ghonem Suprim Ahammed Lala Hasanova Talal Abu-Ghazaleh Rahman Rahman Huq, MGB Law Offices Sona Taghiyeva Prince Rahming Legal (TAG-Legal) KPMG in Bangladesh Dentons PwC Bahamas Kamal Huseynli Qays H. Zu’bi Faria Ahmad MGB Law Offices Anar A. Umudov Alvan Rolle Zu’bi & Partners Attorneys Akhtar Imam & Associates Alibi Professional Legal Alvan K. Rolle & & Legal Consultants Elmar Huseynov & Consulting Services Associates Co. Ltd. Montakim Ahmed Blue Water Shipping Ltd. Najma Hassan ACE Advisory Kamil Valiyev Rochelle Sealy Ministry of Works, Ruhiyya Isayeva MGB Law Offices PwC Bahamas Municipalities and Junayed Ahmed Chowdhury Dentons Urban Planning Vertex Chambers Ilkin Veliyev Merrit A. Storr Gadir Ismayilov Ministry of Taxes Providence Law Hessa Hussain Mohamed Nasir Uddin Azerishiq OJSC The BENEFIT Company Al Mamun Michael Wilson Burlington Strachan Air Sea Global Freight Ltd. Delara Israfilova Michael Wilson & Bahamas Power and Light Noora Janahi BM Morrison Partners LLC Partners Ltd. Hassan Radhi & Associates Sayeed Abdullah Al Mamun Michele Thompson Khan Zaki Jabiyev Sevil Yahyayeva EY Jawad HabibJawad A.S. & Associates Ekvita BDO Aladdin A. Jafarov Simon Townend K.M. Tanjib-Ul Alam Baku City Yasamal Javid Yusifov KPMG Ali Maki Tanjib Alam and Associates District Court Caspian Legal Center Ministry of Industry, Dana C. Wells Commerce and Tourism Shajib Mahmood Alam Ummi Jalilova Ulvia Zeynalova-Bockin Graham Thompson Counsels Law Partners GRATA International Dentons Attorneys Omar Manassaki Zu’bi & Partners Attorneys Anar Janmammadov BAHAMAS, THE BAHRAIN & Legal Consultants MGB Law Offices Bahamas Customs Ahmed Abbas Abdulla Bahar Kavuzova Hassan Radhi & Associates PwC Azerbaijan RBC Royal Bank ACKNOWLEDGMENTS 223
Emran Ali A.K.M. Fazlul Haque Md. Mydul H. Khan Nazia Sher Jomo Crowther McGlinne Land Registration Hussain Farhad & Co. Lex Juris Obiter Dictum Hope Directorate, Ministry Artemis Law of Law, Justice & Mohammad Saiful Haque Rukhsana Khan Imran Siddiq Parliamentary Affairs Accord Chambers Lex Juris The Law Counsel Nicholas Hughes BDO Barbados Mohamed Azaher Ali Khan Mohammad Harun-or-Rashid Suhan Khan Sakib Sikder Land Registration Registrar, Joint Stock Accord Chambers Jural Acuity Keisha N. Hyde Porchetta Directorate, Ministry Companies & Firms Harridyal-Sodha of Law, Justice & Monsura Khatun Shakhawat Sumon & Associates Parliamentary Affairs Muhammad Tanvir Hashem Bangladesh Bank Shodesh Shipping & Munim Logistic Company Marva Kirton Sayed Anwar Hossain Munim & Associates Mohamed Abdul Kuddus Abid Corporate Affairs Sayed Anwar Hossain CPDL Rupam Talukdar and Intellectual and Associates Sk. Abid Hossain The Lawyers’ Unit Property Office Edison Group Santosh Kumar Pandit Mohammad Arif Uddin Registrar, Joint Stock Sarwar Uddin Taylor Laurayne Advocate Mamorej Hossen Companies & Firms Hussain Farhad & Co. LEX Caribbean Design and Consultancy Mohamed Asadul Islam Services Dipak Kumar Sarker Abdul Wahab Louisa Lewis-Ward Directorate of Directorate of A. Wahab & Co. KPMG Barbados Registration, Ministry Faria Huq Registration, Ministry of Law, Justice and A.S. & Associates of Law, Justice and Nurul Wahab Ruan C. Martinez Parliamentary Affairs Parliamentary Affairs A. Wahab & Co. BM + Co. M. Farhad Hussain Jennifer Ashraf Hussain Farhad & Co. Sarjean Rahman Lian Munshi Mohammad Wakid Percy Murrell FM Associates Bangladesh Bank Big P. Customs Brokers Arunima Dutta Aurni Mohamed Ibrahim Khalil and Air Sea and Land Farooq and Associates Jural Acuity Kazi Mahboob Sabrina Zarin Transport Inc. A. Wahab & Co. FM Associates Nirod Baran Biswas Tahsin Iftekhar Laurel Odle Land Registration Joint District Judge Court Rashi Mittal BARBADOS PwC Barbados Directorate, Ministry Healy Consultants of Law, Justice & Rashna Imam Group PLC Clarke Gittens Farmer Rohan Pennegan Parliamentary Affairs Akhtar Imam & Associates KPMG Barbados Minhaz Mohamed Shakil Alicia Archer A.S.A. Bari Quazi Mahmud Iman (Bilu) Industrial Engineering Artemis Law David Prestwich A.S. & Associates CFS Services & Services PwC Barbados Patricia Boyce Kapil Basu Ashiq Imran Md. Moniruzzaman Everson R. Elcock Alrick Scott PricewaterhouseCoopers Fialka The Law Counsel & Co. Ltd. Virtus Legal Pvt. Ltd. Arif Imtiaz Ahmed Mustafiz Andrew F. Brathwaite Thayreesha Singh Sushmita Basu Land Registration KPMG Barbados LEX Caribbean PricewaterhouseCoopers Jafar Iqbal Directorate, Ministry Pvt. Ltd. Law Optima of Law, Justice & Rosalind Bynoe Heather Tull Parliamentary Affairs BCF Attorneys-at-Law David King & Co. Md. Halim Bepari Aminur Islam Attorneys-at-Law Hafiz and Haque Solicitors Lex Juris Yasmin Nazma De’quan Carmichael Land Registration KPMG Barbados Jason Wilkinson Asif Bin Anwar Ashraful Islam Directorate, Ministry Carrington & Sealy Grays Chambers RAJUK (Capital City of Law, Justice & Trevor A. Carmichael Development Authority Parliamentary Affairs Chancery Chambers Stephen Worme Mir Osman Bin Nasim of Bangladesh) The Barbados Light and Lawyer Mohamed M. Nurul Islam Adrian Carter Power Company Ltd. Md. Aminul Islam Pronayon The Barbados Light and Nirmal Chandra Sarker City Apparel-Tex Co. Power Company Ltd. BELARUS Industrial Engineering Bikash Chandra Paul & Services Md. Monjurul Islam BT Logistics Ltd. Berkeley Clark Ministry of Economy Bangladesh Fruits, BJS Customs Service Inc. Paavan Chhabra Vegetables & Allied Tanvir Quader Vyacheslav Anatolyevich Healy Consultants Products Exporters Vertex Chambers Heather A. Clarke Abramov Group PLC Association Corporate Affairs State Property Committee Habibur Rahaman and Intellectual of the Republic of Belarus A.H.M. Belal Chowdhury Md. Saiful Islam A.S. & Associates Property Office FM Associates Lex Counsel Victoria Akhmetova Al Amin Rahman Adrian W. Cummins Aurora Abul Kashem Chowdhury Muhammad Shafiqul Islam FM Associates Carrington & Sealy Registrar, Joint Stock Denis Aleinikov Fahim Chowdhury Companies & Firms Habiba Rahman Ryan Omari Drakes Aleinikov & Partners Pubali Construction Self Fashion Limited Co. Ltd. Maeesha Islam Dhusharima Gloria Eduardo Vladyko Denis Alexandrovich Grays Chambers Md. Sayeedur Rahman PwC Barbados Department for Control M.A. Sami W. Chowdhury Hussain Farhad & Co. and Supervision of Advocare Law Abdul Jabbar Adrian M. Elcock Construction in Minsk International A.S. & Associates Md. Tameem Rahman Everson R. Elcock of the State Committee & Co. Ltd. for Standardization Mohammed Chowdhury Mohammed Jabbar Rafinur Rahman Anchor Logistics DBL Group Counsels Law Partners Antonio Elcock Olga Andryjeuskaja Everson R. Elcock KPMG Shabnaz Chowdhury Mohamed Jobaer Iqbal Shahana Rahman & Co. Ltd. Lex Juris Pronayon Rahman’s Chambers Alexey Anischenko Andrew C. Ferreira Sorainen Swad Chowdhury Ahsanul Kabir Mohammed Rakibur Rahman Chancery Chambers Celestial Kabir & Associates Khan Natalia Anoshka E-Cube Design Louis Forde Peterka & Partners Titu Dey Meah Mohammed Kausar Barbados Customs Brokers BT Logistics Ltd. Alam Rony Deb Nath Rajib & Clerks Association Kirill Viktorovich Bakinovsky The Legal Edge KR Tech Solution JSC Belgazprombank Mohannad F. Bhuiyan Sharalee Gittens Grays Chambers Jabed Kawsar Mir Raisa Rakiba Chancery Chambers Tomasz Baranczyk Pronayon PwC Poland Dewan Faisal Badhan Roy Marianne Greenidge A.S. & Associates Abdul Monem Khan Rahman’s Chambers KPMG Barbados Anastasia Belenkevich Vertex Chambers FBK Bel—PKF International Imtiaz Farooq Ridi Rubaiyat Liza A. Harridyal-Sodha Ahmed and Farooq LP Ahammed Abdullah Khan Tanjib Alam and Associates Harridyal-Sodha Vladimir Bely Advocare Law & Associates ABLE Logistics LLC Abdullah Faruque International Md. Salim Sardar Faculty of Law, University Advocate Rudy Headley Elena Belyakova of Chittagong Anwar A. Khan Town and Country Parada + Partners Genesis Denim Mohammed Shahiduzzaman Development Osman Goni Kiron Planning Office OGR Legal Mashfiqul Haque Khan E-Cube Design Lex Juris 224 DOING BUSINESS 2019
Dmitry Bokhan Evgeny Khodkin Maksim Maksimov Alexander Sergeevich Petrash Klim Stashevsky Verkhovodko & Yukon Legal Company Verkhovodko & Minsk City Agency Arzinger & Partners Partners LLC Partners LLC for State Registration International Law Firm Mikhail Khodosevich and Land Cadastre Alexander Botian Arzinger & Partners Viktor Marinitch Vladzimir Sukalo Borovtsov & Salei International Law Firm Rödl & Partner, Belarus Igor Petukhov Verkhovodko & Alla Sundukova Alexander Buzo Alexandre Khrapoutski Andrei Martinovich Partners LLC Ministry of Taxes Egorov Puginsky Afanasiev Sysouev, Bondar, JSC Development Bank of and Duties & Partners (EPA&P) Khrapoutski SBH Law Office the Republic of Belarus Dzina Pinchuk PwC Belarus Natalia Talai Sergey Anatolyevich Cherepok Sergey Khromov Elena Mashonskaya VMP Vlasova Mikhel and JSC Belgazprombank Verkhovodko & Arzinger & Partners Victor Pleonkin Partners Law Office Partners LLC International Law Firm National Bank of the Ivan Ivanovich Cherniy Republic of Belarus Vassily Tarasevich JSC Belgazprombank Siarhei Khvastovich Sergey Mashonsky KPMG Anti-Recessionary Arzinger & Partners Vadim Poleschuk Eugenia Chetverikova Consulting LLC International Law Firm CHSH Cerha Hempel Dmitriy Teltsov PwC Belarus Spiegelfeld Hlawati Belarus Teltsov and Partners Ekaterina Kishchuk Aleksei Mikhailov Sergey Chistyakov Egorov Puginsky Afanasiev Arzinger & Partners Valery Porshnev Dmitry Tihno Stepanovski, Papakul & & Partners (EPA&P) International Law Firm Belenergo PwC Belarus Partners Attorneys-at-Law Tatiana Klochko Anna Miritskaya Tatyana Pozdneeva Nikita Tolkanitsa Aliaksandr Danilevich Lovtsov Klochko BNT Legal & Tax VMP Vlasova Mikhel and CHSH Cerha Hempel Danilevich & Volozhinets & Partners Partners Law Office Spiegelfeld Hlawati Belarus Yulia Mironchyk Svetlana Dashuk Nina Knyazeva Arzinger & Partners Kirill Prihodko Andrey Tolochko VMP Vlasova Mikhel and Verkhovodko & International Law Firm Arzinger & Partners REVERA Partners Law Office Partners LLC International Law Firm Aleksandr Sergeevich Elizaveta Trakhalina Sergey Demianenko Vladimir Kolotov Moiseenko Aleksandr Rusakevich Arzinger & Partners Verkhovodko & Minsk State Executive International Law Firm Partners LLC Alexander Kononov Committee, Business Olga Rybakovskaya Grant Thornton Registry Ministry of Energy Nikita Nikolayevich Trosko Vadim Dubitski VMP Vlasova Mikhel and VVK Legal Services Aleksandr Korniyevich Anastasia Morgun Illia Salei Partners Law Office Fondovyi Kapital Borovtsov & Salei Borovtsov & Salei Svetlana Duhovich Investment Company Law Firm SLC Fiodar Tsurko National Bank of the Vassili I. Salei Timior Republic of Belarus Nadezhda Koroleva Helen Mourashko Borovtsov & Salei Sysouev, Bondar, REVERA Andrei Nikolaevich Tukin Pavel Dzik Khrapoutski SBH Law Office Elena Sapego JSC Development Bank of Veronika Mozolevskaia Stepanovski, Papakul & Dennis Turovets the Republic of Belarus Alexander Korsak JSC Development Bank of Partners Attorneys-at-Law Egorov Puginsky Afanasiev Arzinger & Partners the Republic of Belarus & Partners (EPA&P) Tatsiana Fadzeyeva International Law Firm Irina Savchenko BNT Legal & Tax Valentina Nazaruk Peterka & Partners Ruslan Ulasavets Ekaterina Kostinevich Ministry of Architecture RUP BelEnergoSetProekt Aleksey Fedorinchik BDO and Construction Dmitriy Igorevich Semenkevich JSC Belgazprombank Ministry of Architecture Sviatlana Valuyeva Mikhail Y. Kostyukov Saman Negaresh and Construction Stepanovski, Papakul & Aliaksei Fidzek Attorney-at-Law Borovtsov & Salei Partners Attorneys-at-Law PwC Belarus Sergei Senchuk Yuriy Kozikov Valentina Neizvestnaya State Committee for Real Pavel Velishkevich Alexei Filinovich Borovtsov & Salei RSM Bel Audit Estate Registration Grant Thornton TES DKM Group IEC Energy Company GmbH Julia Krivorot Alexey Nesterenko Vadzim Senkin Irina Veremeichuk Egorov Puginsky Afanasiev Parada + Partners Minsk Cable (Electrical) Verkhovodko & Vladimir Mikhailovich Ganzya & Partners (EPA&P) Network Partners LLC Department for Control Anatoly Nichkasov and Supervision of Maksym Lashkevich Ministry of Architecture Anna Shalimo Igor Verkhovodko Construction in Minsk Sprava Consulting and Construction Verkhovodko & Verkhovodko & of the State Committee Partners LLC Partners LLC for Standardization Pavel Leshchynski Dragoslava Nikich Leshchynski Smolski DANA Holdings Alexander Petrovich Shilenkov Dmitry Viltovsky Pavel Gaponov Legal Office Department for Control Arzinger & Partners Peterka & Partners Aleksandr Nikityuk and Supervision of International Law Firm Inna Leus Stepanovski, Papakul & Construction in Minsk Maria Golovko Ministry of Justice Partners Attorneys-at-Law of the State Committee Viktor Vladimirovich Yatsko Arzinger & Partners for Standardization Economic Court of Minsk International Law Firm Boris Levin Sergey Odintsov Polar Logistics Schneider Group Alexander Shkodin Ekaterina Zabello Vladimir Gordienko BDO VMP Vlasova Mikhel and Minsk Cable (Electrical) Yuliya Liashenko Elena Orda Partners Law Office Network VMP Vlasova Mikhel and National Bank of the Yuliya Shuba Partners Law Office Republic of Belarus Borovtsov & Salei Vadzim Zakreuski Nikolai Gorelik Ministry of Energy Arzinger & Partners Alexander Ließem Anna Orlovich Natalia Shulzhenko International Law Firm BNT Legal & Tax Verkhovodko & Schneider Group Ekaterina Zheltonoga Partners LLC Verdict Law Office Andrei Grigorovich Hleb Lliukovich Artur Silivonchyk JSC Belgazprombank Egorov Puginsky Afanasiev Tatiana Ostrovskaya Sysouev, Bondar, Maksim Zhukov & Partners (EPA&P) KPMG Khrapoutski SBH Law Office Sysouev, Bondar, Elena Hmeleva Khrapoutski SBH Law Office Verkhovodko & Valery Lovtsov Pavel Pankratov Maksim Slepitch Partners LLC Lovtsov Klochko Brand & Partner Arzinger & Partners Maxim Znak & Partners International Law Firm Borovtsov & Salei Antonina Ivanova Galina Grigoryevna Pavlova Antonina Ivanova Ekaterina Lukyanova Ministry of Architecture Danila Smolski Nadia Znak Legal Practice State Committee for Real and Construction Leshchynski Smolski Borovtsov & Salei Estate Registration Legal Office Vital Kalyada Veronika Pavlovskaya BELGIUM VVK Legal Services Svetlana Luzgina Arzinger & Partners Vitaliy Sorokin BDO International Law Firm National Bank of the Allen & Overy LLP Belgium Ulyana Kavalionak Republic of Belarus BNT Legal & Tax Sergei Makarchuk Katsiaryna Pedo Hubert André-Dumont CHSH Cerha Hempel REVERA Igor Starovoytov McGuireWoods LLP Yurij Kazakevitch Spiegelfeld Hlawati Belarus Ministry of Labor and Rödl & Partner, Belarus Veronica Perepelitsa Social Protection Matthias Bastiaen Natalya Makhanek VMP Vlasova Mikhel and PwC Dmitry Khalimonchyk Grant Thornton Partners Law Office Softclub LLC Mériem Bennari Pierstone Brussels ACKNOWLEDGMENTS 225
Luc Bontinck Aurélie Pollie Herman Pastor William Kodjoh-Kpakpassou Ugyen Dorji National Pledge Registry NautaDutilh Ministry of Labour, Tribunal de Commerce UD Partners / Belgian Federal Public Local Government and de Cotonou Service Finances Werner Rens Rural Development Kencho Galey Federal Public Victorien D. Kougblenou Bhutan Carbide & Patrick Boone Service Finance Estevan Perera Agence Nationale Chemicals Ltd. PwC Estevan Perera & du Domaine et du Eric Schmitz Company LLP Foncier (ANDF) Sonam Gyeltshen Thierry Bosly PwC Bhutan Power White & Case Sharon Pitts-Robateau Carelle Kounou Corporation Ltd. Frédéric Souchon Pitts, Pitts & Associates Hakim Boularbah PwC Alain René Kpetehoto Jit Bdr Labor Liedekerke Wolters Aldo Reyes Cabinet Artech Bhutan Carbide & Waelbroeck Kirkpatrick, Timothy Speelman Reyes Retreage LLP Chemicals Ltd. member of Lex Mundi McGuireWoods LLP Cassime Lassissi Wilfred Rhaburn Chencho T. Namgay Stan Brijs Bernard Thuysbaert W. Rhaburn Consulting Taïrou Mama Druk Holding and NautaDutilh Deminor SA Société Internationale Investments Saidi Vaccaro de Transit Touré Sara Cappelle Lydia Tsioli Arguelles & Company LLC Tenzin Namgay Monard Law White & Case Severin-Maxime Quenum National Land Darlene Margaret Vernon Cabinet SPA Baba Body, Commission Secretariat François-Guillaume Caspar Bram Van Cauwenberge Vernon & Lochan Quenum et Sambaou NautaDutilh NautaDutilh Tashi Penjor C. Phillip Waight Hugues Sagbadja Ministry of Martijn De Meulemeester Jan Van Celst Waight & Associates Agence Nationale Economic Affairs PwC DLA Piper UK LLP du Domaine et du Lisa Zayden Foncier (ANDF) Parishad Rai Didier De Vliegher Gill Van Damme BDO Belize LLP Bhutan Silicon Metal NautaDutilh PwC Alexandrine Falilatou Private Limited BENIN Saizonou-Bedie Hélène Deroubaix Bart Van Rossum Cabinet d’Avocats Joshua Rasaily Loyens & Loeff B.T.V. BCEAO Alexandrine F. Clues and Collegue Saizonou-Bedie Camille Dümm Thierry Van Sinay Etude Maître Jamyang Sherab National Bank of Belgium Conseil International Kotchofa Faïhun Olagnika Salam Garuda Legal Services du Notariat Belge Office Notarial David DuPont GUOCE Olagnika Salam Neelam Thapa Ashurst LLP Maxime Verheyden Leko Packers Eubelius Attorneys John W. Ffooks & Co. Adegbindin Saliou Jürgen Egger Cabinet des Experts Dorji Tshering Laga Robert Vermetten Modeste Abiala Associés—CEA SARL Bhutan Power Transport & Project Bolloré Transport Corporation Ltd. Harry Eliaerts Logistics & Logistics Alidou Sare NautaDutilh Agence Nationale Gem Tshering Katrien Vorlat Abdou Kabir Adoumbou du Domaine et du Bhutan Power Alain François Monard Law Cabinet Maître Sakariyaou Foncier (ANDF) Corporation Ltd. Eubelius Attorneys Nouro-Guiwa Bram Vuylsteke Narcisse Justin Soglo Sonam Tshering Frederick Geldhof Notary Bram Vuylsteke Maxime Ahonako Ordre National des Bhutan Power McGuireWoods LLP Cabinet d’Avocats Architectes et Urbanistes Corporation Ltd. Tom Wallyn Pierre-Yves Gillet PwC Désiré H. Aïhou Yessoufou Tanda Karma Tshewang Cabinet d’Architecte FADESP/UAC Ministère du Cadre de Vie et Visit Asia Luc Weyts du Développement Durable Conny Grenson Conseil International Michel Kouvi Akognon Kinley Wangdi Eubelius Attorneys du Notariat Belge Bénin Gold Cashew Gilles Togan Credit Information Industries Maersk Benin SA Bureau of Bhutan Jean-Luc Hagon Dirk Wouters NautaDutilh Wouters, Van Merode Rafikou Agnila Alabi Joseph Désiré Tokanhan Sonam Wangdi & Co. Bedrijfsrevisoren Cabinet Maître Ordre National des Ministry of Labour and Glenn Hansen BVBA—member of Russell Rafikou Alabi Architectes et Urbanistes Human Resources Laga Bedford International Victor K. Ananouh Victorin Yehouenou Karma Yeshey Julien Hislaire Nicola Zenoni Ministère du Cadre de Vie et Cabinet des Experts Ministry of Liedekerke Wolters Ashurst LLP du Développement Durable Associés—CEA SARL Economic Affairs Waelbroeck Kirkpatrick, member of Lex Mundi BELIZE Charles Badou BHUTAN BOLIVIA Cabinet d’Avocats Sophie Jacmain Emil Arguelles Charles Badou Construction Aduana Nacional NautaDutilh Arguelles & Company LLC Association of Bhutan de Bolivia Magloire Daoudou Robberts Jacobs Mikhail Arguelles Cabinet des Experts Ministry of Finance PwC Bolivia Loyens & Loeff Mikhail Arguelles Associés—CEA SARL & Associates Thimphu City Corporation Fernando Aguirre Evelien Jamaels Michel Degbo Bufete Aguirre Soc. Civ. Crowell & Moring José A. Bautista Société Béninoise Manoj Bhujhel PKF International d’Energie Electrique Bhutan Power Carolina Aguirre Urioste Stéphanie Kervyn Corporation Ltd. Bufete Aguirre Soc. Civ. de Meerendré Derek Courtenay Moussa-Fils Djibril Deminor SA Agence Nationale Sonam Chophel René Alcázar Christopher Coye du Domaine et du Credit Information Autoridad de Supervisión Laurent Lantonnois Courtenay Coye LLP Foncier (ANDF) Bureau of Bhutan del Sistema Financiero White & Case Ana Maria Espat Nadine Dossou Sakponou Chhimi Dema Richard César Alcócer Garnica Marianne Laruelle Strukture Architects Cabinet Robert M. Dossou Bhutan Consultancy Autoridad de Fiscalización Services y Control Social de Axel Maeterlinck Ken Gough Rodrigue Dossou-Togbe Electricidad (AE) Simont Braun Samten Dhendup Joseph Hamilton Djakaridja Fofana National Land Daniela Aragonés Cortez Giulia Mauri Westrac Ltd. PwC Côte d’Ivoire Commission Secretariat Sanjinés & Asociados— Pierstone Brussels Abogados Russell Longsworth Hounnou Ghislain Comlan Kencho Dorji Pascale Moreau Caribbean Shipping Ministère du Cadre de Vie et Leko Packers María Pía Arce PwC Agencies Ltd. du Développement Durable Würth Bedoya Costa Phuntsho Dorji du Rels Abogados Koen Panis Andrew Marshalleck Christel A. Gomez Department of Revenue Loyens & Loeff Barrow & Co. Cabinet Kepha Consultants and Customs Andrea Valeria Arce Gallardo Attorneys-at-Law Ferreira Urquidi Abogados Emmanuel Plasschaert Ogoudjé César Guegni Thinley Dorji Crowell & Moring Tania Moody Cabinet d’Avocats Bhutan Power Pamela Armaza Barrow & Williams Charles Badou Corporation Ltd. A. R. Logistics Bolivia Johan Poedts Sibelga 226 DOING BUSINESS 2019
Geovanni Armaza R. Omar Martinez Velasquez Dina Grebo Lejla Popara We-Bathu Kwele A. R. Logistics Bolivia Autoridad de Fiscalización Chamber of Economy Chibanda, y Control Social de of Sarajevo Canton Olodar Prebani Makgalemele & Co. Ronald Armaza R. Electricidad (AE) Lawyers’ Office Tkalcic- A. R. Logistics Bolivia Arijana Hadziahmetovi-Softi Dulic, Prebanic & Naledi Leepile Oscar Antonio Plaza Ponte Mari & Co. Law Firm Jusufbasic-Goloman PwC Botswana Daniel Arredondo Sosa Moreno Baldivieso Buro de Información Hajrudin Hadzimehanovi ore Rackovi Queen Letshabo Estudio de Abogados Infocenter SA Ministry of Finance Central Bank of Bosnia Rahim Khan & Company and Herzegovina Johnny Arteaga Chavez Tito Quinteros Kemal Hadzimusi City Mafa Dirección General de Russell Bedford Chamber of Economy Predrag Radovanovi Tectura International Tierras de Santa Cruz International of Sarajevo Canton Mari & Co. Law Firm Botswana
Pedro Asturizaga Joaquín Rodríguez Nermina Hadziosmanovich Branka Rajicic Mercia Bonzo Makgalemele Autoridad de Supervisión Autoridad de Fiscalización PwC Bosnia and PricewaterhouseCoopers Chibanda, del Sistema Financiero y Control Social de Herzegovina Consulting d.o.o. Makgalemele & Co. Electricidad (AE) Leonardo Azurduy Saunero Lejla Hasanovi Sanja Saf Abdool Rahim Mhlanga Quintanilla, Soria & Mariela Rojas Mendieta Huskic Law Office Unioninvest d.d. Rahim Khan & Company Nishizawa Soc. Civ. Buro de Información Infocenter SA Zijad Hasovi Hasib Salki Ntandoyakhe Mhlanga Raúl A. Baldivia Komora Revizora FBiH Jump Logistics d.o.o. Rahim Khan & Company Baldivia Unzaga Sergio Salazar-Arce & Asociados Salazar Salazar Amir Husi Arjana Selimi Abel Walter Modimo & Asociados Lagermax AED Bosna i JP Elektroprivreda Modimo & Associates Maria del Carmen Ballivián Herzegowina d.o.o. BiH Podruznica C.R. & F. Rojas Abogados, Sergio Salazar-Machicado Elektrodistribucija Khumo Morupisi member of Lex Mundi Salazar Salazar Nusmir Huski Sarajevo Kua Mosi Enterprises & Asociados Huskic Law Office Pty. Ltd. Mauricio Becerra de la Roca Nihad Sijerci Donoso Sandra Salinas Emir Ibisevic Petros Mosholombe Becerra de la Roca C.R. & F. Rojas Abogados, Deloitte Advisory Ivona Soce Botswana Power Donoso & Asociados member of Lex Mundi Services d.o.o. FERK (Regulatory Corporation Commission for Energy in Hugo Berthin Raúl Sanjinés Elizagoyen Arela Jusufbasi-Goloman the Federation of Bosnia Robert Mpabanga BDO Berthin Amengual Sanjinés & Asociados— Lawyers’ Office Tkalcic- and Herzegovina) TransUnion Botswana & Asociados Abogados Dulic, Prebanic & (Pty) Ltd. Jusufbasic-Goloman Emir Spaho Andrea Bollmann Carla Saracho Advokatsko drustvo Walter Mushi Salazar Salazar Wbc Abogados SRL Harun Kahvedzi Spaho d.o.o. Sarajevo Collins Newman & Co. & Asociados Public Employment Office Jorge N. Serrate of Zenica-Doboj Canton Mehmed Spaho Gasepale Nametso Iby Bueno Würth Bedoya Costa and University in Zenica Advokatsko drustvo Slight Shift Pty. Ltd. Salazar Salazar du Rels Abogados Spaho d.o.o. Sarajevo & Asociados Selma Kahvedzi Kwadwo Osei-Ofei Diego Tamayo Regional Hospital of Selma Spaho Dupova Osei-Ofei Swabi & Co. Walter B. Calla Cardenas Würth Bedoya Costa Zenica-Doboj Canton Advokatsko drustvo Colegio Departamental du Rels Abogados Spaho d.o.o. Sarajevo Fred Phiri de Arquitectos de La Paz Nedzada Kapidzi Dalgliesh Lindsay A. Mauricio Torrico Galindo Notary Hamdo Tinjak Group Architects Grisett Carrasco Guerra Quintanilla, Soria & Ministry of Foreign Trade C.R. & F. Rojas Abogados, Nishizawa Soc. Civ. Amila Karic and Economic Relations Karen Phiri member of Lex Mundi PKF International Armstrongs Attorneys BOSNIA AND Bojana Tkalci-Djuli Gunnar Colombo Aguilera HERZEGOVINA Sejda Kruscica-Fejzi Lawyers’ Office Tkalcic- Butler Phirie Fast Transport Trading JP Elektroprivreda Dulic, Prebanic & PwC Botswana Senad Aganovi BiH Podruznica Jusufbasic-Goloman Asdrúval Columba Jofre FERK (Regulatory Elektrodistribucija Tonderai Ruwambara AC Consultores Legales Commission for Energy in Sarajevo Sasa Topic Architects International the Federation of Bosnia Attorney-at-Law Syntia Cuentas Zeballos and Herzegovina) Emil Kuckovi Office Lawyers Hlompho Seikano Salazar Salazar LRC Credit Burea Ruzica Topic, Nebojsa Osei-Ofei Swabi & Co. & Asociados Goran Babi Makaric, Sasa Topic Mirsad Madesko Piyush Sharma Jose Diaz Jasmin Beso Enova d.o.o. Ruzica Topi Piyush Sharma Attorneys DM Consultores Legales FERK (Regulatory Attorney-at-Law Commission for Energy in Muamer Mahmutovic Office Lawyers Moemedi J. Tafa Jose Luis Diaz Romero the Federation of Bosnia Chamber of Economy Ruzica Topic, Nebojsa Armstrongs Attorneys Servicios Generales and Herzegovina) of Sarajevo Canton Makaric, Sasa Topic en Electricidad y Girlie Tobedza Construcción (SGEC) Bojana Bosnjak-London Nebojsa Makaric Edin Zametica Chibanda, Mari & Co. Law Firm Attorney-at-Law DERK (State Electricity Makgalemele & Co. Carlos Ferreira Vásquez Office Lawyers Regulatory Commission) Ferreira Urquidi Abogados Mubera Brkovic Ruzica Topic, Nebojsa Nilusha Weeraratne PwC Bosnia and Makaric, Sasa Topic BOTSWANA PwC Botswana Sergio Godoy Herzegovina Autoridad de Supervisión Branko Mari Botswana Unified BRAZIL del Sistema Financiero Jakub Butkovic Mari & Co. Law Firm Revenue Service (BURS) MOFTER—Office for Associação Nacional Alejandra Guevara Coordination of Payment Mejrima Memi-Drino Gorata Bontle Kgafela dos Exportadores Guevara & Gutiérrez SC System in AGr and RD Public Employment Office GBK Architects de Cereais—ANEC of Zenica-Doboj Canton Primitivo Gutiérrez Zlatko Cengi Andrew Chifedi Brazil Log Guevara & Gutiérrez SC Unioninvest d.d. Emir Naimkadi Andrews Removal JP Elektroprivreda & Freight STIL—Sociedade Técnica Johanna Karen Herrera Rossel Berina Coko BiH Podruznica de Instalações Ltda Elektrodistribucija One Damane Juan Carlos Ibañez Pereyra Slaven Dizdar Sarajevo Modimo & Associates Ligia A. Riberio Mari & Co. Law Firm Rayes & Fagundes Jorge Luis Inchauste Monija Nogulic Vasie Hager Advogados Guevara & Gutiérrez SC Visnja Dizdarevi FERK (Regulatory PwC Botswana Mari & Co. Law Firm Commission for Energy in Juliana Abreu Rodrigo Jiménez-Cusicanqui the Federation of Bosnia Akheel Jinabhai Presidência da Ferrere Abogados Mehmed Drino and Herzegovina) Desai Law Group República do Brasil EKI d.o.o. Zenica Paola Justiniano Arias Aida Plivac Julius Mwaniki Kanja Antônio Aires Sanjinés & Asociados— Amina Dugum PwC Bosnia and Chibanda, Demarest Advogados Abogados Herzegovina Makgalemele & Co. Fea Dupovac Luiz Albieri Julio César Landívar Castro Advokatsko drustvo Albieri e Associados Guevara & Gutiérrez SC Spaho d.o.o. Sarajevo Victor Almeida Rolim, Viotti & Leite Campos ACKNOWLEDGMENTS 227
Maria Lúcia Almeida Camila Biral Vieira da Cunha Fabiano Coelho Otavio Augusto De Farias Carlos Fernando Brasil Chaves Prado e Silva Martins Receita Federal do Brasil Carratu Demarest Advogados Demarest Advogados Guerra e Batista Hanna Ferraz Ricardo E. Vieira Coelho Advogados PwC Brazil Flávia Cristina Altério Rodrigo Bittencourt Pinheiro Neto Advogados KLA-Koury Lopes Ulhôa Canto, Rezende Carlos De Jesus Marilia Ferreira de Miranda Advogados e Guerra-Advogados Roberta Coelho de Souza Governo Federal Tabeliã de Notas e Protesto Batalha de Santa Branca Leila Alves Alexander Blanco de Oliveira Demarest Advogados João Claudio De Luca Junior De Luca, Derenusson, World Line Freight De Luca, Derenusson, Gabriella Ferreira do Schuttoff e Azevedo Forwarder Ltda Vivian Coelho dos Santos Schuttoff e Azevedo Nascimento Advogados Breder Advogados Amir Bocayuva Cunha Ulhôa Canto, Rezende Guilherme Filardi Max Amador Barbosa, Müssnich & e Guerra-Advogados Auro de Moraes De Luca, Derenusson, De Luca, Derenusson, Aragão Advogados Conselho Regional Schuttoff e Azevedo Schuttoff e Azevedo Celso Contin de Engenharia Do Advogados Advogados Gianluca Borges Araújo e Policastro Estado de Sao Paulo De Luca, Derenusson, Advogados Nadio Filho Mariana Amorim Arruda Schuttoff e Azevedo Beatriz Gross Bueno de SMX Logistics Rayes & Fagundes Advogados Luiz Felipe Cordeiro Moraes Gomes de Sá Advogados Chediak, Lopes da Costa, De Vivo, Whitaker e Alessandra Fonseca de Morais Mellina Bortoli Caliman Cristofaro, Menezes Castro Advogados Pinheiro Neto Advogados Ivana Amorim de Coelho Pinheiro Neto Advogados Côrtes Advogados Bomfim Daniela de Pontes Andrade Julian Fonseca Peña Chediak Machado, Meyer, Sendacz Diana Braga Nascimento Marcel Cordeiro Lobo & De Rizzo Chediak, Lopes da Costa, e Opice Advogados Toscani PwC Brazil Advogados Cristofaro, Menezes Braga Nascimento Côrtes Advogados Luiza Andrade e Zilio Law Firm Bernardo Costa Gabriela Dell Agnolo de Faveret | Lampert Veirano Advogados Carvalho Luiz Carlos Fraga Advogados Leonardo Brandão Zeigler e Mendonça de Fraga, Bekierman e EY Serviços Tributários SS Pedro Costa Barros Sociedade de Cristiano Advogados Victor Arantes Barbosa, Müssnich & Advogados (ZMB) PwC Brazil Natalia Brasil Correa da Silva Aragão Advogados Rafael Gagliardi Gilberto Deon Corrêa Junior Demarest Advogados Gabriel Araujo Natalia Brassaloti Francisco Coutinho Souto, Correa, Cesa, Gabriel Santos Vella Pugliese Pinheiro Guimarães Lummertz & Amaral Joseph Harry Eloi Gallardetz Araujo Sociedade Buosi Guidoni Advogados Advogados Neto Ind. de Advocacia Demarest Advogados Lycia Braz Moreira Bruno Henrique Coutinho de Eduardo Depassier Gianvito Ardito Fraga, Bekierman e Aguiar Loeser e Portela Lucia Garbuglio Pinheiro Neto Advogados Cristiano Advogados Rayes & Fagundes Advogados Costa e Tavares Paes Advogados Sociedade de Advogados Thomaz Arruda Lucas Bretones Claudia Derenusson Riedel Pinheiro Neto Advogados Pinheiro Neto Advogados Maria Cibele Crepaldi Affonso De Luca, Derenusson, Rodrigo Garcia da Fonseca dos Santos Schuttoff e Azevedo Fonseca e Salles Lima Antonia Azambuja Sergio Bronstein Costa e Tavares Paes Advogados Advogados Associados Machado, Meyer, Sendacz Veirano Advogados Sociedade de Advogados e Opice Advogados Cristiano Dias Daniel Giacomini João Henrique Brum Marcelo Leonardo Cristiano Costa e Tavares Paes Braga Nascimento Matheus Azevedo Bastos de Dominges E. Pinho Fraga, Bekierman e Sociedade de Advogados e Zilio Law Firm Oliveira Contadores Cristiano Advogados Demarest Advogados Giselle Dias Rodrigues Oliveira Wilson Gimenez Marcus Brumano Camilla Cunha de Barros Datamétodo Gestão Josef Azulay Demarest Advogados Barbosa, Müssnich & Contábil SS Ltda Barbosa, Müssnich & Aragão Advogados Wagner Douglas Dockhorn Aragão Advogados Frederico Buosi Luiz Marcelo Góis Vella Pugliese Giovana Cunha Murilo Domene Barbosa, Müssnich & Bruno Balduccini Buosi Guidoni Junta Comercial do Demarest Advogados Aragão Advogados Pinheiro Neto Advogados Estado de São Paulo Renata C. de Oliveira José Ricardo dos Santos Luz Uipiquer Gomes Rodrigo Baraldi dos Santos Rayes & Fagundes Rodrigo da Costa Dantas Júnior Mazars Brasil Baraldi Advocacia Advogados Braga Nascimento Empresarial Carlos da Costa e Silva Filho e Zilio Law Firm Amanda Gomide Luciana Cabral Vieira, Rezende e Machado Associados Priscyla Barbosa Mazars Brasil Guerreiro Advogados Kledson Cesar dos Santos Advogados e Consultores Veirano Advogados Turra Murilo Caldeira Germiniani Pedro da Cunha e Silva de Conselho Regional de Diógenes Gonçalves Thiago Barbosa Machado, Meyer, Sendacz Carvalho Engenharia e Agronomia Pinheiro Neto Advogados Machado Associados e Opice Advogados Vella Pugliese de São Paulo Advogados e Consultores Buosi Guidoni Renata Gonçalves Raíssa Campelo Leticia Duek Halliburton Produtos Ltda Matheus Barcelos Pinheiro Neto Advogados Juliana da Silva Chediak, Lopes da Costa, Barbosa, Müssnich & De Luca, Derenusson, Cristofaro, Menezes Willian Gonçalves Ribeiro Aragão Advogados Renato Canizares Schuttoff e Azevedo Côrtes Advogados Pinheiro Neto Advogados Demarest Advogados Advogados Sergio Basso Brigida Melo e Cruz Gama Natália Alves Graton AES Eletropaulo Luiz Henrique Capeli Gustavo Dalbosco Filho Demarest Advogados Brazilian Electricity Costa e Tavares Paes Pinheiro Neto Advogados Leonardo Bastos Carvalho Regulatory Agency (ANEEL) Sociedade de Advogados Eduardo Ferraz Guerra Letech Engenharia Maria Edith Dos Santos Guerra e Batista Angelino Caputo e Oliveira Orlando Dalcin Conselho Regional Advogados Júlio Henrique Batista ABTRA—Associação PwC Brazil de Engenharia Do Guerra e Batista Brasileira de Terminais Estado de Sao Paulo Marco Guerra Advogados e Recintos Sergio de Aguiar König do Brasil Carga Shearman & Sterling LLP Marcelo Elias Internacional Ltda Roberto Bekierman Alexandre de Carvalho Pinheiro Guimarães Fraga, Bekierman e Infocount João Luis Ribeiro de Almeida Advogados Raphael Guerra Cristiano Advogados Demarest Advogados König do Brasil Carga Caroline Carvalho Bruna Esch Internacional Ltda Gilberto Belleza PwC Brazil Luis Rodrigo de Almeida Barbosa, Müssnich & Belleza & Batalha C. Viseu Cunha Oricchio Aragão Advogados Antonio Carlos Guidoni Filho Do Lago Arquitetos Roberto Castro Advogados Vella Pugliese Associados Machado, Meyer, Sendacz Gabriel Esteves Buosi Guidoni e Opice Advogados Raphael De Campos Martins Machado, Meyer, Sendacz Marcello Bernardes Pinheiro Guimarães e Opice Advogados Andrey Guimarães Duarte Pinheiro Neto Advogados José Chão Advogados Conselho Regional João Paulo F.A. Fagundes Luiza Heck Angela Berteli de Engenharia Do Rodrigo de Castro Rayes & Fagundes Castro, Barros, Sobral, Junta Comercial do Estado de Sao Paulo Veirano Advogados Advogados Gomes Advogados Estado de São Paulo Décio Claro Vanessa Felício Luis Hiar ADM do Brasil Ltda Veirano Advogados Lefosse Advogados 228 DOING BUSINESS 2019
Flavio Kelner Renata Martins de Oliveira Sofia Nobrega Reato Laura Ribeiro Vissotto Isadora Soares de Almeida RAF Arquitetura e Machado, Meyer, Sendacz Varella Planejamento Ltda e Opice Advogados Antonio Henrique Noronha Luis Fernando Riskalla Chaves, Gelman, Machado, Faveret | Lampert Leite, Tosto e Barros Gilberto e Barboza William Kim Estêvão Massumi Takemura Advogados Advogados Shearman & Sterling LLP Conselho Regional Eduardo de Abreu Sodré de Engenharia Do Vitor Novo Guilherme Rizzo Amaral Rayes & Fagundes Breno Kingma Estado de Sao Paulo Leite, Tosto e Barros Veirano Advogados Advogados Vieira, Rezende e Guerreiro Advogados Roberta R. Matheus C. Lobo Renata O. de Cavalcante Henrique Rodrigues Cima Lívia Sousa Borges Leal Lefosse Advogados Rayes & Fagundes Lobo & De Rizzo Demarest Advogados Fernando Koury Lopes Advogados Advogados KLA-Koury Lopes Gisela Mation Walter Stuber Advogados Machado, Meyer, Sendacz Michael O’Connor Fabiana Rodrigues da Fonseca Walter Stuber e Opice Advogados Guerra e Batista Rayes & Fagundes Consultoria Jurídica Laila Kurati Advogados Advogados Serasa SA Eduardo Augusto Mattar Adriano Sutto Pinheiro Guimarães Evany Oliveira Maria João Rolim Veirano Advogados Everaldo Lacerda Advogados PwC Brazil Rolim, Viotti & Leite Campos 8º Ofício de Notas Rodrigo Takano Gustavo Mattos Felipe Oliveira José Luiz Rossi Machado, Meyer, Sendacz Sergio André Laclau Vella Pugliese Veirano Advogados Serasa SA e Opice Advogados Veirano Advogados Buosi Guidoni João Oliveira Luciano Rossi Celina Teixeira Daniel Lago Rodrigues Marcelo Mattos Veirano Advogados Pinheiro Neto Advogados 18º Oficio de Notas Registro de Imóveis de Veirano Advogados Taboão da Serra Lidia Amalia Oliveira Ferranti Gustavo Rotta Rodrigo Teixeira Davi Medina Vilela VM&L Sociedade Deloitte Touche Tohmatsu Lobo & De Rizzo Claudio Lampert Vieira, Rezende e de Advogados Advogados Faveret | Lampert Guerreiro Advogados Luis Augusto Roux Azevedo Advogados Eduardo Ono Terashima De Luca, Derenusson, Verônica Teixeira Fabíola Meira de Almeida Demarest Advogados Schuttoff e Azevedo PwC Brazil André Laza Santos Advogados Machado Associados Braga Nascimento David Orsini Paulo Teixeira Fernandes Advogados e Consultores e Zilio Law Firm Baraldi Advocacia Jorge Roylei Kou Rolim, Viotti & Leite Campos Empresarial Vella Pugliese José Augusto Leal Aloysio Meirelles de Miranda Buosi Guidoni Carlos Augusto Texeira da Castro, Barros, Sobral, Ulhôa Canto, Rezende Rogério Rabelo Peixoto Silva Gomes Advogados e Guerra-Advogados Banco Central do Brasil Petrus Ruff PwC Brazil Gisele Trindade André Leão Adlilon Melo Glauco Eduardo Pereira Cortez Vella Pugliese Costa e Tavares Paes PwC Brazil Conselho Regional de Cláudio Ruiz Buosi Guidoni Sociedade de Advogados Engenharia e Agronomia Banco Central do Brasil Adriano Mendes de São Paulo Juliana Turini Alexandre Leite Ribeiro do Assis E. Mendes Advogados Heber Sacramento Vella Pugliese Valle Marcio Pereira Filho Pinheiro Guimarães Buosi Guidoni VM&L Sociedade Camila Mendes Vianna Costa e Tavares Paes Advogados de Advogados Cardoso Sociedade de Advogados Ticiana Valdetaro Bianchi Kincaid | Mendes Isabela Salhani Ferrari Ayala Charles Lenzi Vianna Advogados Nivio Perez dos Santos Machado, Meyer, Sendacz Chediak, Lopes da Costa, AES Eletropaulo New-Link Com. Ext. Ltda e Opice Advogados Cristofaro, Menezes Luis Gustavo Miranda Côrtes Advogados Karina Lerner Rolim, Viotti & Leite Campos Claudio Pieruccetti Cristina Salvador Barbosa, Müssnich & Vieira, Rezende e Baraldi Advocacia Luiz Fernando Valente De Aragão Advogados Sartori Molino Guerreiro Advogados Empresarial Paiva Conselho Regional Pinheiro Neto Advogados Caio Lima de Engenharia Do Antonio Claudio Pinto da Rodrigo Sanchez Lefosse Advogados Estado de Sao Paulo Fonseca Serasa SA Christiane Valese Construtora MG Ltda Rayes & Fagundes Rafael Lins e Silva Nascimento Leonardo Monçores Franklin Santos Advogados Costa e Tavares Paes Associação dos Renata Pisaneschi ADM do Brasil Ltda Sociedade de Advogados Registradores Imobiliários Machado Associados Beatriz Vasconcellos do Rio de Janeiro Advogados e Consultores Priscilla Saraiva PwC Brazil Maury Lobo de Athayde Ulhôa Canto, Rezende Chaves, Gelman, Machado, Everton Gabriel Monezzi Cássia Pizzotti e Guerra-Advogados Ronaldo C. Veirano Gilberto e Barboza Braga Nascimento Demarest Advogados Veirano Advogados e Zilio Law Firm Denis Sarak Letícia Lucas Renato Poltronieri Braga Nascimento Maria Tereza Vellano Baraldi Advocacia Álvaro Moraes Demarest Advogados e Zilio Law Firm AES Eletropaulo Empresarial Transbrasa Durval Araulo Portela Filho João Felipe Sartini Ademilson Viana Marina Maccabelli Guilherme Mota PwC Brazil Faveret | Lampert Demarest Advogados Demarest Advogados Machado, Meyer, Sendacz Advogados e Opice Advogados Tiago Porto Marcelo Viegas Tiago Machado Cortez Veirano Advogados Fabiana Schiavon Mar & Mar Engenharia KLA-Koury Lopes Luciana Moura Lima PwC Brazil Advogados Lobo & De Rizzo Antonio Celso Pugliese Victoria Villela Boacnin Advogados Vella Pugliese Julia Schulz Rotenberg Pinheiro Neto Advogados Pedro Maciel Buosi Guidoni Demarest Advogados Lefosse Advogados Ian Muniz Eduardo Vital Chaves Veirano Advogados Ana Paula Rabello Sabine Schuttoff Rayes & Fagundes Sandro Maciel Carvalho Faveret | Lampert De Luca, Derenusson, Advogados Fernanda Nakada Advogados Schuttoff e Azevedo Lucilena Madaleno Loeser e Portela Advogados Rafael Vitelli Depieri EY Serviços Tributários SS Advogados Ronaldo Rayes Rayes & Fagundes Erik Sernik José Carlos Wahle Renato G.R. Maggio Marcelo Natale Advogados Vella Pugliese Veirano Advogados Machado, Meyer, Sendacz Deloitte Touche Tohmatsu Buosi Guidoni e Opice Advogados Matheus Rector Flavio Yoshida Jorge Nemr Pinheiro Guimarães Juliane Serrano Rayes & Fagundes Advogados Gláucia Mara Coelho Leite, Tosto e Barros Advogados EY Serviços Tributários SS Machado, Meyer, Sendacz BRUNEI DARUSSALAM e Opice Advogados Rosy Nery Guimarães Marília Rennó Donizetti Antonio Silva RN Arquitetura Chediak, Lopes da Costa, DAS Consultoria Arkitek Ibrahim Johnatan Maranhão Cristofaro, Menezes Pinheiro Neto Advogados Walter Nimir Côrtes Advogados Antonio Laercio Silva Rehem BDO Chartered Zeigler e Mendonça de Presidência da República Accountants Brunei Manuel Marinho Barros Sociedade de Elisa Rezende Federativa do Brasil PwC Brazil Advogados (ZMB) Veirano Advogados Zainon Abang Michel Siqueira Batista Lands Department, Demades Mario Castro Ligia Ribeiro Vieira, Rezende e Ministry of Development Rayes & Fagundes Guerreiro Advogados Ana Marra Advogados Amiruddin Abdul Aziz EY Serviços Tributários SS Arkitek Aziz ACKNOWLEDGMENTS 229
Nur Shahreena Abdullah Ghazalin Mokti Kostadinka Deleva Yordan Kostov Boiko Sekiranov Tabung Amanah Pekerja Lands Department, Gugushev & Partners Yordan Kostov Law Office Sofia Municipality Ministry of Development Saharana Ahmad Valeria Dieva Zisis Kotsias Julian Spassov Lands Department, Harold Ng Kalaidjiev & Georgiev Orbit McGregor & Partners Ministry of Development CCW Partnership George Dimitrov Dilyana Krasteva Krum Stanchev Hajah Norajimah Haji Aji Ahmad Norhayati Dimitrov, Petrov & Co. Dinova Rusev & Partners ELIA PLC Department of Labor, Sepakat Setia Perunding Ministry of Home Affairs Engineering Consultant Alexandra Doytchinova Boris Krastevitch Pencho Stanchev Schoenherr Danailova, Todorov Dimitrov, Petrov & Co. Erma Ali Rahman Andrew Ong Teck Wee and Partners Law Firm Registry of Companies CCW Partnership Silvia Dulevska Nina Stoeva & Business Names Bulgarian National Bank Stephan Kyutchukov Legalex Law Office E-Rue Peng Djingov, Gouginski, Ekaterina Azizova Genadi Enchev Kyutchukov & Velichkov Roman Stoyanov Healy Consultants Dayang Hajah Rahayu Dato Bulgarian Association of Penkov, Markov Group PLC Paduka Haji Abdul Razak Ship Brokers and Agents Teodora Lalova & Partners Darussalam Assets Penev LLP Nadiah Azmansham Sdn Bhd Zornitsa Genova Donka Stoyanova Energy and Industry CEZ Distribution Bulgaria Nina Lazarova Dimitrov, Petrov & Co. Department Veronica K. Rajakanu AD, member of CEZ Group Registry Agency Zuls Partners Law Office of Bulgaria Vessela Tcherneva-Yankova Mohammed Roaizan bin Haji Ralitsa Gougleva V Consulting Bulgaria Johari Wong Shu Ah Djingov, Gouginski, Jordan Manahilov Autoriti Monetari BMS Engineering & Kyutchukov & Velichkov Bulgarian National Bank Yordan Terziev Brunei Darussalam Partners Sdn Bhd Arsov, Natchev, Ganeva Katerina Gramatikova Ivan Marinov Kasmat Bin Hj Kaling Yvonne Sim Dobrev & Lyutskanov Delchev & Partners Aleksandrina Terziyska NBT (Brunei) Law Firm Gugushev & Partners Shran Singh Anastasiya Grunova Mahri Bin Hj Latif Glamco Aviation SDN Tsvetkova Bebov Elena Marinova Kaloyan Todorov Gemilang Latif Associates Komarevski Bulgarian National Bank Danailova, Todorov Aidah Suleiman and Partners Law Firm Jonathan Cheok Autoriti Monetari Hristian Gueorguiev Magi Markova Cheok Advocates Brunei Darussalam Dinova Rusev & Partners SBA Bulgarian Ltd. Svilen Todorov & Solicitors Todorov & Doykova Bernard Tan Thiam Swee Stefan Gugushev Dimitrinka Metodieva Law Firm Robin Cheok Gugushev & Partners Gugushev & Partners Amanda Ting Toma Tomov Danny Chua Orlin Hadjiiski Slavi Mikinski Dobrev & Lyutskanov Brunei Transporting Ting Tiu Pheng PwC Bulgaria Legalex Law Office Company Arkitek Ting Dilyana Tsoleva Hristina Hristova Yordan Minkov Kinkin & Partners Wong Chung Hong Cecilia Wong DHL Express Bulgaria Dinova Rusev & Partners W. Chung Hong Sdn Bhd Tricor (B) Sdn Bhd Georgi Tzvetkov Velyana Hristova Yordanka Mravkova Djingov, Gouginski, Saiful Adilin Edin Belinda Yeo Penkov, Markov Registry Agency Kyutchukov & Velichkov Registry of Companies & Partners of Bulgaria & Business Names Soon Teck Yu Jasmina Uzova Petar Perunding Sdn Bhd Krasimira Ignatova Vladimir Natchev Wolf Theiss Nina Jasmine Haji Bahrin PwC Bulgaria Arsov, Natchev, Ganeva Autoriti Monetari Zulina Zainal Abidin Miroslav Varnaliev Brunei Darussalam Royal Customs and Iliya Iliev Yordan Naydenov Unimasters Logistics PLC Excise Department Primorska Audit Boyanov & Co. Norzanah Hambali Company—member Mariana Velichkova Lands Department, BULGARIA of Russell Bedford Hristo Nihrizov Tsvetkova Bebov Ministry of Development International Dimitrov, Petrov & Co. Komarevski Svetlin Adrianov Hj Abdullah Hj Ahmad Penkov, Markov Ginka Iskrova Alexander Nikolov Nedyalka Vylcheva Abdullah Ahmad & Partners PwC Bulgaria Orbit Delchev & Partners Architects Law Firm Venelin Aleksiev Rossen Ivanov Elitsa Nikolova-Dimitrova Hjh Siti Radhiah Hj Mohd Legalex Law Office Arsov, Natchev, Ganeva Orbit Monika Yaneva Yusof Kalaidjiev & Georgiev Autoriti Monetari Petko Angelov Miglena Ivanova Nadezhda Palankova Brunei Darussalam Gugushev & Partners PwC Bulgaria Gugushev & Partners Iliyana Zhoteva Registry Agency Norizzah Hazirah Hj Awg Stefan Angelov Vesela Kabatliyska Maria Pashalieva of Bulgaria Hussin V Consulting Bulgaria Dinova Rusev & Partners Penkov, Markov Department of Labor, & Partners BURKINA FASO Ministry of Home Affairs Martin Atanasov Angel Kalaidjiev Sofia Municipality Kalaidjiev & Georgiev Ilian Petkov BCEAO Zuleana Kassim ISPDD Lee Corporatehouse Ina Bankovska Mina Kapsazova Cabinet Kam et Some Associates Kinkin & Partners PwC Bulgaria Teodora Popova Penev LLP Creditinfo VoLo Farah Kong Anelia Batleva Desislava Karpulska Autoriti Monetari Legalex Law Office PwC Bulgaria Bozhko Poryazov Pierre Abadie Brunei Darussalam Delchev & Partners Cabinet Pierre Abadie Mileslava Bogdanova-Misheva Ivelin Kiosev Law Firm Kin Chee Lee Tsvetkova Bebov Electrogetz Ltd. Arsène Bazi Lee Corporatehouse Komarevski Ivan Punev AB Energie Associates Hristina Kirilova Djingov, Gouginski, Svilena Bogdantchova Kambourov & Partners Kyutchukov & Velichkov Boukary Boly Simon Leong Orbit Société d’Exportation LKA Konsult Sdn Bhd Violeta Kirova Nikolay Radev du Faso (SEFA) Christopher Christov Boyanov & Co. Kinkin & Partners Kathy Lim Penev LLP Dieudonne Bonkoungou C H Williams Talhar Rebeka Kleytman Silvia Ribanchova SCPA Themis-B & Wong Sdn Bhd Nikolay Cvetanov Wolf Theiss Schoenherr Penkov, Markov Vincent Kabore Kelvin Lim & Partners Nikolay Kolev Konstantin Rizov Direction des Greffes Ridzlan Lim Advocates Boyanov & Co. Gyurov & Rizov Law Office Ministère de la Justice, & Solicitors Ralitza Damyanova des Droits Humains et de Delchev & Partners Rada Koleva Milen Rusev la Promotion Civique Muhammad Billy Lim Law Firm PwC Bulgaria Dinova Rusev & Partners Abdul Aziz Sansan Césaire Kambou Arkitek Rekajaya Maria Danailova Ilya Komarevski Andrea Ruzheva Cabinet d’Architecture Danailova, Todorov Tsvetkova Bebov Sofia Municipality Agora Burkina Adhfarul Maz Adanan and Partners Law Firm Komarevski Tabung Amanah Pekerja Aneta Sarafova Armand Kpoda Emil Delchev Yavor Kostov Danailova, Todorov SCPA Themis-B Delchev & Partners Arsov, Natchev, Ganeva and Partners Law Firm Law Firm 230 DOING BUSINESS 2019
Eloi Nombré Joseph Gitonyotsi José Manuel Andrade José Rui de Sena Sang Kimchheang Union Nationale des Núcleo Operacional da Agência de Despacho Acleda Bank PLC Producteurs d’Anacarde Ange-Dorine Irakoze Sociedade de Informação Aduaneiro Ferreira Rubeya & Co. Advocates e Sena Lda Sieng Komira Mamadou Ouattara Luís Filipe Bernardo Secured Transactions Chambre de Commerce Brice Irakoze Deloitte Lanre Smith Filing Office et d’Industrie du Trust Juris Chambers Bom Spec, Lda Burkina Faso (CCI BF) Constantino Cabral Kunthy Koy Richard Kaderi MTCV Cabo Verde Armindo Sousa KN Legal Consulting André Ouedraogo African Promotion FPS Cabinet Bonkoungou Company (APROCO) Susana Caetano Neam Koy PwC Portugal José Spinola KN Legal Consulting Madina Ouedraogo Josélyne Kaneza FPS Bureau d’Assistance à la Burundi Legal Space Paulo Câmara Chanra Kuoch Construction (BAC) SARL Sérvulo & Associados Frantz Tavares DFDL Mekong Désiré Manirakiza INOVE—Consultores (Cambodia) Co. Ltd. Martin Ouedraogo Consortium des Ilídio Cruz Empresariais Union Internationale Coopératives de Ilidio Cruz & Alex Larkin de Notariat Caféiculteurs (COCOCA) Associados—Sociedade Liza Vaz VDB Loi de Advogados RL Direção Nacional de N. Henri Ouedraogo Ben Ali Massoundi Receitas do Estado Souhuoth Leng Direction Générale BGMB Paulo David P&A Asia Law Office des Impôts Ubago Group— Leendert Verschoor Anatole Miburo Frescomar, SA PwC Portugal Pises Mao Oumarou Ouedraogo Cabinet de Maître HR Inc. (Cambodia) Co. Ltd. Cabinet Ouedraogo Anatole Miburo Manuel de Pina CAMBODIA SAMP—Sociedades Samvutheary Mao Thierry Ismael Ouedraogo Vera Mutoni de Advogados Sciaroni & Associates HML Law Group & Direction Générale Trust Juris Chambers Consultants du Trésor et de la Daniel Delgado Trois S (Cambodge) Comptabilité Publique Yvan Mutoni Inlogistics—Agência Logistics Solution Sadao Matsubara Trust Juris Chambers de Navegação e HBS Law Yassia Ouedraogo Transitários SA Seng Bun Huy UCOBAM Horace Ncutiyumuheto MAR Associates Nimmith Men Ncuti Law Firm & Dúnia Delgado Arbitration Council Roger Omer Ouédraogo Consultancy PwC Portugal Buth Bunsayha Foundation Association Acleda Bank PLC Professionnelle Adelaïde Ndayirorere Jorge Lima Delgado Lopes Seilakboth Mom des Transitaires & Banque de la République Consultor Governação Michel Cassagnes Sok Xing & Hwang Commissionnaires en du Burundi Eletrónica Archetype Group Cambodia Douane Agrées Sophanny Mom Désiré Ndayizeye Amanda Fernandes Sokpheng Chao Arbitration Council Sawadogo W. Pulchérie Lawyer Ilidio Cruz & HBS Law Foundation Ministère de la Justice— Associados—Sociedade Tribunal d’Instance Francoise Ngozirazana de Advogados RL Eaknguon Chea Nith Niteyana de Ouagadougou SOGESTAL HBS Law Sok Siphana & Associates Brites Fernandes Hermann Lambert Sanon Samuel Nibitanga PMAR Cabo Verde Phanin Cheam Clint O’Connell Groupe Hage Sogestal Kirimiro Municipality of Phnom Penh DFDL Mekong Solange Furtado Sanches Bureau of Urban Affairs (Cambodia) Co. Ltd. Boureima Sawadogo Emery Ninganza SF&LB, Sociedade de Cabinet Sanou Soungalo Christian Aid Advogados, RL Heng Chhay Sokhour Oeng R&T Sok & Heng Law Office PwC Cambodia Moussa Ousmane Sawadogo Régine-Mireille Niyongabo Tomás Garcia Vasconcelos Direction Générale Rubeya & Co. Advocates Deloitte Sao Elen Chhe Sothearoath Oeur des Impôts Sok Siphana & Associates Credit Bureau Audace Niyonzima Joana Gomes Rosa (Cambodia) Co. Ltd. Abdoul Aziz Son Office Burundais Advocacia—Consultoria Ouk Chittra Cabinet Pierre Abadie des Recettes Electricité du Sophea Om António Gonçalves Cambodge (EDC) Acleda Bank PLC Hyppolite Tapsoba Elliot Njejimana CV Lexis Advogados Ministère de la Justice— Trust Juris Chambers Sothea Chrek Lungdy Ouk Tribunal d’Instance Ana Cristina Hopfer Almada Credit Bureau R&T Sok & Heng Law Office de Ouagadougou Laurent Nkurikiye D. Hopffer Almada (Cambodia) Co. Ltd. BUCOFCO & Associados Song Phannou Alassane Tiemtore Sandra D’Amico Acleda Bank PLC Autorité de Régulation Janvier Nsengiyumva Avdesh Kumar HR Inc. (Cambodia) Co. Ltd. du Sous-secteur de J&P General Company JMD Trading, Lda Sokvirak Pheang l’Electricité (ARSE) Martin Desautels PwC Cambodia Gilbert Ntiyankundiye Mirco Lima DFDL Mekong Aude Andrée Marie Toé GCFA PISO—Soc. de Imobiliária (Cambodia) Co. Ltd. Seng Piseth Cabinet d’Avocats Me e Contruções, Lda General Department Franceline Toé-Bouda Patrick-Didier Nukuri Monyrith Eng of Taxation Burundi Legal Space Teresa Livramento Monteiro HML Law Group & Franceline Toé-Bouda Dulce Lopes, Solange Consultants Sok Ren Polina Cabinet d’Avocats Me Déogratias Nzemba Lisboa Ramos, Teresa Sok Siphana & Associates Franceline Toé-Bouda Avocat à la Cour Livramento Monteiro- Javier Esquivel Sociedade de Advogados Sok Siphana & Associates Pagnavattey Pon Yacouba Traoré Hubert Jacques Nzigamasabo Credit Bureau Commune de ABUTIP Ana Cristina Lopes Semedo Darwin Hem (Cambodia) Co. Ltd. Ouagadougou Banco de Cabo Verde BNG Legal Willy Rubeya Robert Porter Bouba Yaguibou Rubeya & Co. Advocates João Medina Pagnawat Heng VDB Loi SCPA Yaguibou & Associés EDGE—International P&A Asia Law Office Benjamin Rufagari Lawyers Allen Prak BURUNDI GPO Partners Burundi, Porse Heng P&A Asia Law Office a correspondent Wanderleya Nascimento Archetype Group Cambodia Agence de Promotion firm of Deloitte SAMP—Sociedades Borapyn Py des Investissements de Advogados Max Howlett DFDL Mekong Fabien Segatwa KPMG Cambodia Ltd. (Cambodia) Co. Ltd. Cyprien Bigirimana Etude Me Segatwa Alexandra Nunes Ministère de la Justice PwC Portugal Hans Hwang Matthew Rendall Gabriel Sinarinzi Sok Xing & Hwang Sok Siphana & Associates Adolphe Birehanisenge Cabinet Me Gabriel Sinarinzi João Pereira PSD FPS Xing Jiajia Navinth Rethda CABO VERDE Sok Xing & Hwang R&T Sok & Heng Law Office Jean-Marie Bukware Luis Quinta Guichet Unique de Tiago Albuquerque Dias Binter Cabo Verde, SA Leap Kang Chris Robinson Création d’Entreprise Deloitte HML Law Group & DFDL Mekong Rita Ramos Consultants (Cambodia) Co. Ltd. Léonard Gacuko Bruno Andrade Alves Land Registry Ministère de la Justice PwC Portugal Sophorne Kheang Somarith Sam Rafael Rocha Fernandes DFDL Mekong Electricité du Municipality of Praia (Cambodia) Co. Ltd. Cambodge (EDC) ACKNOWLEDGMENTS 231
Kem Saroeung Oscar Alegba Paul T. Jing Bergerele Reine Tsafack Mike Maodus Secured Transactions Lawyer Jing & Partners Dongmo Blake, Cassels & Graydon, Filing Office Monde Juridique et member of Lex Mundi Marie Viviane Ambella Bikoula Charles Kooh Fiscal (MOJUFISC) Neak Seakirin Tamfu & Co. Law Firm The Abeng Law Firm James McClary Neak Law Office Tanwie Walson Emmanuel Bennett Jones LLP Rosine Pauline Amboa Jean-Aime Kounga Talal Abu-Ghazaleh Dara Sen Monde Juridique et The Abeng Law Firm Organization (TAG-Org) Matthew Merkley Sok Siphana & Associates Fiscal (MOJUFISC) Blake, Cassels & Graydon, Merlin Arsene Kouogang CANADA member of Lex Mundi Leung Seng Queenta Asibong Société Quifeurou VDB Loi The Abeng Law Firm TransUnion Canada Garth Murray Michel-Antoine Mben Blake, Cassels & Graydon, Samyith Seng Cyrano Atoka Ngassam, Fansi & Mouafo White & Case LLP member of Lex Mundi HR Inc. (Cambodia) Co. Ltd. Cabinet Francine Nyobe Avocats Associés Robert Anton Ronald Nobrega Chanraksa Soeung Louis Désiré Côme Awono Jacques Mbongue Eboa Osler, Hoskin & Fasken Martineau P&A Asia Law Office Archi Business Sarl Cabinet d’Avocats Harcourt LLP DuMoulin LLP Gérard Wolber Lor Sok Lolita Bakala Mpessa David Bish William Northcote Sok Xing & Hwang Cameroun Audit Ivan Mélachéo Torys LLP Shibley Righton LLP International (CAC Vanture Consulting Suy Sokha International) Paul Boshyk Eric Paton HR Inc. (Cambodia) Co. Ltd. Mungu Mirabel McMillan LLP PwC Canada Jean-Marie Vianney Bendégué The Abeng Law Firm Sum Sokhamphou IG/MINDCAF Heather Cameron Yonatan Petel A.D. Monkam White & Case McMillan LLP Saran Song Pierre Bertin Simbafo Etude de Notaire Wo’o Amru Rice (Cambodia) BICEC Tairroyn Childs Martin Pinard Co. Ltd. Danielle Moukouri Blake, Cassels & Graydon, Corporations Canada Sidonie Biog D. Moukouri & member of Lex Mundi Neou Sonika Cabinet Francine Nyobe Partners Law Firm Syed Shah Sok Siphana & Associates John Craig PwC Canada Eric Biwole Marcelin Yoyo Ndoum Fasken Martineau Tiv Sophonnora AGROGIC Etude de Notaire Wo’o DuMoulin LLP Kay She R&T Sok & Heng Law Office Bennett Jones LLP Xavier Martial Biwoli Ayissi Bernard Ngaibe David Dell Samnangvathana Sor Cabinet Francine Nyobe The Abeng Law Firm John Tobin DFDL Mekong Kim Deochand Torys LLP (Cambodia) Co. Ltd. Isidore Biyiha Virgile Ngassam Njiké Corporations Canada Guichet Unique des Ngassam, Fansi & Mouafo Shane Todd Sinoun Sous Operations du Commerce Avocats Associés Salima Fakirani Fasken Martineau DFDL Mekong Exterieur-Gie Blake, Cassels & Graydon, DuMoulin LLP (Cambodia) Co. Ltd. Bénédicte Ngoso member of Lex Mundi Miafo Bonny Bonn Cabinet Francine Nyobe Rebecca Torrance Nget Sovannith Bonny Bonn Enterprises Isabelle Foley Blake, Cassels & Graydon, P&A Asia Law Office Dieu le Fit Nguiyan Corporations Canada member of Lex Mundi David Boyo Université de Douala David Symansky Boyo & Patimark LLP Robert Frazer Peter van Dijk HR Inc. (Cambodia) Co. Ltd. Marie-Andrée Ngwe Blake, Cassels & Graydon, PwC Canada Fabien Bungong Cabinet Maître Marie member of Lex Mundi Kang Thavy Tamfu & Co. Law Firm Andrée Ngwe Eleanor Vaughan DFDL Mekong Paul Gasparatto Osler, Hoskin & (Cambodia) Co. Ltd. David Bwemba Urbain Nini Teunda Ontario Energy Board Harcourt LLP West Afria Marine Heng Thy Solutions George Njangtang Attila Gaspardy Sharon Vogel PwC Cambodia CONTEC SARL PwC Canada Singleton Urquhart Paul Marie Djamen Reynolds Vogel Hem Tola Mobile Telephone Networks Benga Nomen Christopher Christopher Gillespsie HR Inc. (Cambodia) Co. Ltd. Cameroon (MTN) Express Cargo Gillespie-Munro Inc. Andrew Wang Blake, Cassels & Graydon, Bakleang Try Aurélien Djengue Kotte Christian Obama Talia Gordner member of Lex Mundi HBS Law Cabinet Ekobo Monde Juridique et Blaney McMurtry LLP Fiscal (MOJUFISC) Andrea White Victoria Varela Laurent Dongmo Sabina Han Shibley Righton LLP DFDL Mekong Jing & Partners Carine Obama Fossey Fasken Martineau (Cambodia) Co. Ltd. Monde Juridique et DuMoulin LLP CENTRAL AFRICAN William Douandji Fiscal (MOJUFISC) REPUBLIC Daniel Wein Architect and Partners Sheldon Hotzwik DFDL Mekong Jacob Oben PwC Canada Guichet Unique (Cambodia) Co. Ltd. Ebot Elias Arrey Jing & Partners de Formalités des ARC Consultants Ltd. John J. Humphries Entreprises (GUFE) Potim Yun Jasmine Ouethy Toronto City Hall VDB Loi Marie Marceline Enganalim Mueke a Douala Elisabeth Ajamen Etude Me Enganalim au Cameroun A. Max Jarvie BEAC Siège Sophal Yun Marceline McMillan LLP DFDL Mekong Yasmine Passam Jean Christophe Bakossa (Cambodia) Co. Ltd. Cédric Enyime Jing & Partners Avneet Jaswal L’Ordre Centrafricain Vanture Consulting Fasken Martineau des Architectes CAMEROON Ilias Poskipanis DuMoulin LLP Lucien Essomba Monde Juridique et Blaise Banguitoumba ENEO Cameroun Chambre d’Agriculture Fiscal (MOJUFISC) Andrew Kent ENERCA (Energie Ouest McMillan LLP Centrafricaine) Etude Me Etoke Bolleri Pym Hyacinthe Clément Fansi Université de Douala Joshua Kochath Emile Doraz-Serefessenet Stanley Abane Ngamou Comage Container Lines Cabinet Notaire The Abeng Law Firm Ngassam, Fansi & Mouafo Claude Simo Doraz-Serefessenet Avocats Associés CL Audit et Consei Kyle Lambert Armelle Silvana Abel McMillan LLP Jacques Eboule Piskopanis Isabelle Fomukong Tristel Richard Tamfu Ngarka SDV Logistics Monde Juridique et Cabinet d’Avocats Tamfu & Co. Law Firm Eric Leinveer Fiscal (MOJUFISC) Fomukong Blake, Cassels & Graydon, Laurent Hankoff Lise Tchamejieu Tchoudenou member of Lex Mundi ENERCA (Energie Roland Abeng Blaise Fondja Tamfu & Co. Law Firm Centrafricaine) The Abeng Law Firm BUREC Jon A. Levin Gael Tchouba Fasken Martineau Vincent Kotuba Kaunzy-Kossin Tocke Adrien Edwin Fongod Citadel Law Firm DuMoulin LLP Office Notarial de Maître DGI Cameroon (Direction Kotuba Kaunzy-Kossin Générale des Impôts Sorelle Fonssouo Mogo Chrétien Toudjui Alex Liszka du Cameroun) Jing & Partners Afrique Audit Conseil IBI Group Inc. Théodore Lawson Baker Tilly Audit Révision Comptable Elisabeth Ajamen Nicaise Ibohn Bata Catherine MacInnis Cabinet Lawson & Associés BEAC Siège The Abeng Law Firm IBI Group Inc. 232 DOING BUSINESS 2019
Jean Paul Maradas Nado Josue Ngadjadoum Héctor Carrasco Jose Luis Letelier Hugo Sánchez Ramírez Ministère de l’Urbanisme Lawyer Superintendencia de Cariola Diez Perez-Cotapos Superintendencia Bancos e Instituciones de Insolvencia y Timothee M’beto Guy Emmanuel Ngankam Financieras de Chile Rose Marie Longhi Reemprendimiento TTCI PricewaterhouseCoopers Quintanilla & Busel Tax & Legal SARL María Jesus Carrasco Niedmann Andrés Sanfuentes Serge Médard Missamou Urenda, Rencoret, Philippi Prietocarrizosa Club OHADA République Issa Ngarmbassa Orrego y Dörr Marcos Magasich Airola Ferrero DU & Uría Centrafricaine Etude Me Issa Ngar mbassa Magasich & Cía Juan Luis Castellon Rodrigo Sanhueza Torres Mauricette Monthe-Psimhis Joseph Pagop Noupoué Núñez Muñoz Abogados Raul Montero Morales, Besa & Cía Ltda Cabinet d’Avocats & EY Juridique et Fiscal Tchad Alessandri Attorneys Juristes Associés Isaac Cea at Law Francisco Selamé Nissaouabé Passang ICEA Proyectos e PwC Chile Yves Namkomokoina Etude Me Passang Instalaciones Electricas Oscar Andres Moraga Campos Tribunal de Commerce Disproyec SPA Andrés Siles de Bangui Anselme Patipéwé Njiakin Andrés Chirgwin Urenda, Rencoret, EY Juridique et Fiscal Tchad Chirgwin Larreta Peñafiel Jessica Morales Orrego y Dörr Marcellin Ngondang Philippi Prietocarrizosa Ministère des Finances— Diane Sobmeka Pofinet Gonzalo Cordero Ferrero DU & Uría Marcela Silva Direction Générale des Société Civile Morales, Besa & Cía Ltda Philippi Prietocarrizosa Impôts et des Domaines Professionnelle Carmen Morales Melzer Ferrero DU & Uría Padare & Gonfouli Francisca Corti CAMRO Jean Baptiste Nouganga Carey y Cía Ltda Oscar Silva Álvarez Bureau Comptable Tahina Nathalie Rajaonarivelo Raúl Muñoz Prieto Magasich & Cía Fiscal—Cabinet Nouganga John W. Ffooks & Co. Angélica de la Carrera Red Ramsa Carey y Cía Ltda Luis Fernando Silva Ibañez Rigo-Beyah Parse Arielle Razafimahefa Egon Neumann Yrarrázaval, Ruiz-Tagle, Cabinet Parse John W. Ffooks & Co. Francisco De Sarratea N & V Consulting Goldenberg, Lagos & Silva PwC Chile Arielle Razafimahefa Ahmat Senoussi Pablo Novoa Fernández Alan Smith John W. Ffooks & Co. Architectural Jorge Donoso Cariola Diez Perez-Cotapos Smith y Cía Enel Distribución Chile SA Venant Paul Sadam Abakar Ousman Sougui Rodrigo Nuñez Mario Tapia Cabinet d’Avocats & Direction de la Gonzalo Errázuriz Campos de Chile Carcelén, Desmadryl, Juristes Associés Promotion Economique Urenda, Rencoret, Guzmán &Tapia et du Secteur Privé Orrego y Dörr Alberto Oltra Bruno Sambia DHL Global Forwarding Carlos Torres Agence Centrafricaine Ledoux Tchiapi Matías Errázuriz Redlines Group pour la Formation Experts Mac Urenda, Rencoret, Sergio Orrego Professionnelle et Orrego y Dörr Urenda, Rencoret, Albert D. Valbuena G. l’Emploi (A.C.F.P.E.) Nadine Tinen Tchadgoum Orrego y Dörr CAMRO PricewaterhouseCoopers Gonzalo Falcón Bandiba Max Symphorien Tax & Legal SARL Carey y Cía Ltda Gerardo Ovalle Mahns Francisca Valenzuela Club OHADA République Yrarrázaval, Ruiz-Tagle, Quintanilla & Busel Centrafricaine Masrangue Trahogra Claudio Farias Ibanez Goldenberg, Lagos & Silva Niedmann Cabinet d’Avocats Associés Arquitecto a Domicilio Volana Sandra Zakariasy Orlando Palominos Nicolás Velasco Jenschke John W. Ffooks & Co. Mahamat Tahir Youssouf Pablo Fuentes Morales, Besa & Cía Ltda Superintendencia Nahar PwC Chile de Insolvencia y CHAD Guichet Unique de Daniela Pfeffer Reemprendimiento Création d’Entreprise Cristián Garcia-Huidobro Carey y Cía Ltda Abdelkerim Ahmat Boletín de Informaciones Antonia Vial Bolloré Logistics Patedjore Zoukalne Comerciales Jessica Power Carey y Cía Ltda et Transport Ministère de l’Urbanisme, Carey y Cía Ltda de l’Habitat, des Affaires Silvio Geroldi Iglesias Tomás Vidal Elisabeth Ajamen Foncières et des Domaines GEROARQ Alberto Pulido A. Cariola Diez Perez-Cotapos BEAC Siège Philippi Prietocarrizosa CHILE Marcelo Giovanazzi Ferrero DU & Uría Gonzalo Villazon Thomas Dingamgoto Alcaíno Abogados Núñez Muñoz Abogados Cabinet Thomas Colegio de Ingenieros Felipe Rencoret Dingamgoto de Chile Diego González Urenda, Rencoret, Tomás Wolff Alemparte Morales, Besa & Cía Ltda Orrego y Dörr Philippi Prietocarrizosa Mahamat Ousman Djidda Leticia Acosta Aguirre Ferrero DU & Uría Architectural Redlines Group Xavier Guijón Gonzalo Rencoret Mena y Guijón Urenda, Rencoret, Sergio Yávar Germain Djomian María Paz Aguirre Orrego y Dörr Guerrero Olivos Etude Me Djomian Germain Chirgwin Larreta Peñafiel Cristian Hermansen Rebolledo ACTIC Consultores Ricardo Reyes Arturo Yrarrázaval Covarrubias Francis Kadjilembaye Manuel Alcalde JR Arquitectos Yrarrázaval, Ruiz-Tagle, Cabinet Thomas Carey y Cía Ltda Daniela Hirsch Goldenberg, Lagos & Silva Dingamgoto Albagli Zaliasnik Ignacio Riffo Richard Alvarado Carrasco Abogados Chirgwin Larreta Peñafiel Jean Paul Zalaquett Prosper Kemayou ILS Chile Enel Distribución Chile SA Transimex Tchad SA Javier Hurtado Macarena Riquelme Luis Avello Cámara Chilena de Quintanilla & Busel Barbara Zlatar Mahamat Kikigne PwC Chile la Construcción Niedmann Cariola Diez Perez-Cotapos
Gisèle Madji Jorge Belmar Fuentes Fernando Jamarne Banduc Mariela Riquelme CHINA PricewaterhouseCoopers BBL Arquitectos Alessandri Attorneys Carey y Cía Ltda Tax & Legal SARL at Law Beijing Chaoyang Jorge Benitez Urrutia Alejandra Risso District Development and Béchir Madet Urrejola y Cia Javiera Kunstmann Carey y Cía Ltda Reform Commission Office Notarial Philippi Prietocarrizosa María José Bernal Ferrero DU & Uría Constanza Rodriguez Beijing Gate Power Toudjoum M. Massiel Philippi Prietocarrizosa Philippi Prietocarrizosa Engineering Co. Ltd. Office Notarial Ferrero DU & Uría Tomás Landeta Ferrero DU & Uría Urenda, Rencoret, Beijing Huashang Simeon Mbailassem Mario Bezanilla Orrego y Dörr María Isabel Rojas Tongxiang Power Alcaíno Abogados Quintanilla & Busel Supply Installation Theodore Mossengar Ignacio Larraín Niedmann Engineering Co. Ltd. PricewaterhouseCoopers Marcelo Cáceres Jara Philippi Prietocarrizosa Tax & Legal SARL CacereStudio Arquitectura Ferrero DU & Uría Edmundo Rojas García Beijing Jingdian Electric Conservador de Bienes Power Design Co. Ltd. Adam Moustapha Raimundo Camus Varas Paulina Lasen Raíces y Comercio Services des Domaines et de Yrarrázaval, Ruiz-Tagle, Carcelén, Desmadryl, de Santiago Beijing Mingyao Tongda la Conservation Foncière Goldenberg, Lagos & Silva Guzmán &Tapia Power Engineering Nelson Contador Rosales Design Co. Ltd. Abakar Adam Nassour Jerónimo Carcelén Veronica Latorre B. Nelson Contador y STMT (Groupe SNER) Carcelén, Desmadryl, Corporación de Cia. Abogados Beijing Shijingshan Guzmán &Tapia Desarrollo Tecnológico District Electric Hayatte N’Djiaye Jaime Salinas Accident Emergency Profession Libérale Michel Laurie Philippi Prietocarrizosa Command Office PwC Chile Ferrero DU & Uría ACKNOWLEDGMENTS 233
Beijing Xing Tng Metal Summit F. Chen Ziyan Huang Juan Li Miles Ma Processing Plants Dentons China JunHe Law Office, China Institute of Fangda Partners member of Lex Mundi Real Estate Appraisers Beijing Xidu Real Estate Xiaofeng Chen and Agents Xiao Mingwei Development Co. Ltd. Beijing Huanzhong Wilson Huo Shanghai Economic and & Partners Zhong Lun Law Firm Qing Li Information Commission DeHeng Law Offices JunHe Law Office Xinping Chen Hui li Matthew Mui Dongjie Group Zhong Lun Law Firm China IPPR International Rachel Li PwC China Engineering Zhong Lun Law Firm Huairou Development Neelesh Datir Company Limited Jinlin Nan and Reform Commission ALBIEA Raymond Li Zhong Lun Law Firm Nuo Ji Shanghai Amassfreight Mentougou District Yingjie Deng Fangda Partners Logistic Co. Ltd. Peter Ng Development and Pu Dong Law Office PwC China Reform Commission Haiyu Jiang Shuai Li Michael Diaz Jr. China IPPR International Jinkopower Co. Ltd. Xiaochen Ni Mentougou District Diaz, Reus & Targ, LLP Engineering European Union Chamber Shantytown Company Limited Ying Li of Commerce in China Transformation and Yuyuan Ding Tianjin Jintong Customs Construction Center JunHe Law Office, Liangdong Jiang Broker Co. Ltd. Lei Niu member of Lex Mundi Beijing Yonglian Zhong Lun Law Firm Shanghai Dongsong Weiye Electricity Zhi Qiang Li Healthcare & Zhitong Ding Construction Company Jin Mao Partners Peng Pan Technology Co. Ltd. Credit Reference Center of King & Wood Mallesons People’s Bank of China Xinyan Jiang Bixiao Li Shanghai HuaShui TooRan Jingtian & Gongcheng W&C Law Firm Wang Pei Certified Tax Agent Office Tony Dong King & Wood and King & Wood Mallesons Xin Jin Todd Liao Mallesons Shanghai Jialiang King & Wood Mallesons Morgan, Lewis & CPAs Limited Aivin Du Bockius LLP Rongqiang Peng Boss & Young Zheyuan Jin Beijing Shunyi District Shanghai Origin Supply Attorneys-at-Law Shanghai City Lin Lin Development and Reform Chain Management Development Law Firm Shanghai Xingya Customs Commission Power Office Co. Ltd. Lijing Du Brokers Co. Ltd. JunHe Law Office Yu Jingsi Xuanting Qi Shanghai XunNiu Beijing Kangda Law Firm Meifeng Lin Fangda Partners Investment Management Yifeng Fang Beijing Guangding Co. Ltd. Shanghai Linfang Tao Jingzhou Law Firm Anthony Qiao Certified Public Dechert LLP Zhong Lun Law Firm ShineWing International Accountants Co. Ltd. Michael Lin Jiang Junlu Pinsent Masons Dan Qiao Bing Bai Yuan Fang King & Wood Mallesons Beijing Zhongruiyuehua China IPPR International General Administration Kuang Lingquing Tax Advisory Co. Ltd. Engineering of Customs He Keren East & Concord Partners Company Limited Zhong Lun Law Firm Yang Qin Herbert Fei Hongbo Ellen Liu China Council for Russell Brown Pu Dong Law Office Kenneth Kong Mayer Brown JSM the Promotion of LehmanBrown Llinks Law Offices International Trade Hui Feng Grace Liu Shuhuai Cai Miyun District Municipal Ioana Kraft Russell Bedford Hua-Ander Frank Qu Fangda Partners Management Committee European Union Chamber CPAs—member of Russell Dentons China of Commerce in China Bedford International Xiaomeng Cai Yandong Fon Wenxin (Crystal) Qu Sinotrans Air Beijing Hospital Eunice Kuo Jingtao Liu Beijing Boyuejincheng Transportation Deloitte Zhong Lun Law Firm International Development Co. Ltd. Rorrym Gao Logistics Company Angela Wang & Co. Kay Lau Keer Liu Gui Ying Cao Angela Wang & Co. King & Wood Mallesons Yan (Cindy) Ren Beijing Pinggu District Yuan Gao ADP Tianjin International Development and East & Concord Partners Xiaoying Le Ning Liu Transportation Co. Ltd. Reform Commission Fangda Partners JunHe Law Office, Xiangwen Ge member of Lex Mundi Cindy Rong Qiang Chai Jingtian & Gongcheng Huixin (Fiona) Lee Intel China China Institute of White & Case Rui Liu Real Estate Appraisers Bing Gong JunHe Law Office Juan Shang and Agents Zhèng Lee Lantai Partners Sherry Gong Central Military Shibo Liu Cong Chen Hogan Lovells Commission King & Wood Mallesons Liang Shao Shanghai Xiangshan Administration Bureau Shanghai Municipal Certified Tax Feng Guan Tianren Liu Electric Power Company Agency Co. Ltd. King & Wood Mallesons Jack Kai Lei White & Case Kunlun Law Firm Hong (Helen) Shi Elliott Youchun Chen James Guan Yanyan Liu Fangda Partners JunZeJun Law Offices King & Wood Mallesons Alex Li Kunlun Law Firm Fangda Partners Junjie Shi Holly Chen Chun Guo Yunchun Liu Shanghai Jiayou Kuangzheng CPAs Walton Design & Audry Li Electric Power Co. Consulting Engineering Zhong Lun Law Firm Lucy Lu Jian Chen King & Wood Mallesons Tina Shi Li Han Baojie Li Mayer Brown JSM Jie Chen Harden, Wells & Smith Beijing Newst Secretary Shao Hong Lu JunHe Law Office Accounting Co. Ltd. Dentons China Ruiqiu Song Shuquan He King & Wood Mallesons Jie Chen Shanghai University Bin Li Xiaofang Lu Shanghai Linfang Credit Information Zhongchun Song Certified Public Chen Heng System Bureau, People’s Frank Luo Shanghai City Accountants Co. Ltd. East China Energy Bank of China Shanghai Zhouhe Development Law Firm Regulatory Bureau Interational Trade Co. Ltd. Jun Chen Chuan Li Jian Sun Shanghai City Zhang Hongyuan Tianjin Jintong Customs Peixin Luo Electric Power Reliability Development Law Firm King & Wood Mallesons Broker Co. Ltd. Management Center, Sha Luo National Energy Mingqing Chen Xuefei (Faye) Hou David (Dawei) Li Chance & Bridge Partners Administration JunHe Law Office BMW China Automotive STE International Trading Ltd. Logistics Co. Ltd. Xiaomin Luo Xiaobo Sun Shijie Chen Pengyuan Credit General Administration Shanghai Construction Jin Hu Dingnan Li Services Co. Ltd. of Customs Engineering Shanghai Municipal Real Shanghai Linfang Management Co. Ltd. Estate Registration Bureau Certified Public Xin Luo Yufan Sun Accountants Co. Ltd. Shanghai Xingya Customs JunHe Law Office Shuo Chen Ke Hu Brokers Co. Ltd. Jin Mao Partners Jingtian & Gongcheng Zhuochao Sun Hongli Ma East-Concord Partners JunHe Law Office 234 DOING BUSINESS 2019
Peng Tan Tan Weihong Yu Ning Yang Chen Zhong Aurora Barroso Charry Fangda Partners Guantao Law Firm Administration for Parra Rodríguez Yuan Yang Industry and Commerce Abogados SAS Gongyuan Tang Charles Wu Credit Reference Center of of Xicheng District JunZeJun Law Offices Grandall Law Firm People’s Bank of China (Movable Registration) Claudia Benavides Galvis Li Tang Cheng Wu Yue Yang Junpeng Zhong Beijing Jinchengtongda Shanghai Automobile Architectural Design Zhong Lun Law Firm Andres Bernal Law Firm Import & Export Co. Ltd. and Research Institute Real Carga Ltda of Tongji University Fred Zhou Thomas Tang Jiayin Wu JLCD Law Diana Bernal JunZeJun Law Offices Boss & Young Qiang Yao Real Carga Ltda Attorneys-at-Law Dongbang Chemical Rong Zhou Xiuming Tao (Shanghai) Co. Ltd. Jintai Law Firm Javier Blel Bitar JunZeJun Law Offices Yanping Wu PwC Colombia Mando (Beijing) Xiuchao Yin Tian Lin Zhou Terence Tung Automotive Chassis Dentons China Dentons China Joe Ignacio Bonilla Gálvez Mayer Brown JSM System Co. Ltd. Muñoz Tamayo Jun Ying Wen Zhou & Asociados Vivien Wei Tuo Jin Xhexian Shanghai Xinhai Customs Beijing Weiheng Law Firm Dentons China Zhong Lun Law Firm Brokers Company Juan Pablo Bonilla Sabogal Xiujuan Zhu Posse Herrera Ruiz Angela Wang Lily Xiao Minjian You Beijing Chaoyang Angela Wang & Co. Boss & Young Co-Effort Law Firm Power Industrial Martha Bonnet Attorneys-at-Law Development Co. Ltd. Cavelier Abogados Ariel Wang Chengzh Yu Chance & Bridge Partners Lin Xiaoyu Grandall Law Firm Christina Zhu Omar Sebastián Cabrera Beijing ZHW Law Firm Hogan Lovells PwC Colombia Dora Wang Hang Yu Morgan, Lewis & Sun Xiaozhe Siemens China Kevin Zhu Carolina Camacho Bockius LLP Grandall Law Firm Deloitte Posse Herrera Ruiz Paula Yu Guoqi Wang Chengning Xie Grandall Law Firm Kewei Zhu Maria Paula Camacho Russell Bedford Hua-Ander CC International Beijing Zhengdong CAMACOL CPAs—member of Russell Consulting Limited Weifeng David Yu Electronic Power Bedford International Group Co. Ltd. Samuel Cano Qiurong Xie Jianan Yuan José Lloreda Hongyue Wang Zhong Yin Law Firm JunHe Law Office Li Zhu Camacho & Co. ZF Chassis System Global Law Office (Beijing) Co. Ltd. Xiaosong Xie Qiong Yuan Juan Diego Cano Garcia Beijing Huanzhong JunHe Law Office Ning Zhu Asociación Nacional Jessica Wang & Partners Chance & Bridge Partners de Comercio J & Bach International Tony Zang Exterior—ANALDEX Logistics Co. Ltd. Xiaohong Xiong Shanghai Daking Global Simon Zhu Pengyuan Credit Logistics Co. Ltd. Simmons & Simmons LLP Darío Cárdenas Jiannan Wang Services Co. Ltd. Dentons Cárdenas China Railway Ming (Owen) Zhai Weina Zhu & Cárdenas Urban Construction Bruce Xu Qingdao Bondex Dentons China Group Co. Ltd. KPMG Advisory Logistics Co. Ltd. Natalia Caroprese (China) Limited Wenhui Zhu José Lloreda Jinghua Wang Biao Zhang Pu Dong Law Office Camacho & Co. JunHe Law Office Guojian Xu Tianjin Channelton Boss & Young Logistics Co. Ltd. William Zhu Carlos Carvajal Junwei Wang Attorneys-at-Law Shanghai Dayan Investment José Lloreda China Construction Gavin Zhang Consulting Co. Ltd. Camacho & Co. Third Engineering Hang Xu Zhong Lun Law Firm Bureau Co. Ltd. Fangda Partners Chen Ziming Luis Miguel Carvajal Jessica Zhang China IPPR International Codensa SA ESP Keke Wang Jin Xu PwC China Engineering W&H Beijing Jianfang Company Limited Elvin Chirivi Weiye Construction Jing Zhang CAMACOL Lian Wang Engineering Co. Ltd. Shanghai Recode Supply Delong Zou Shanghai Xinzhu Real Chain Management JunHe Law Office Felipe Cuberos Estate Co. Ltd. Joyce Xu Co. Ltd. Philippi Prietocarrizosa Zhong Lun Law Firm Roy Zou Ferrero DU & Uría Lihua Wang Kitty Zhang Hogan Lovells JunHe Law Office Lisa Xu PwC China Lyana De Luca Shanghai Greatmicro COLOMBIA Brigard & Urrutia, Lingqi Wang Logistics Technology Lei Zhang member of Lex Mundi Fangda Partners Co. Ltd. Shanghai Amassfreight EINCE Ltda Logistic Co. Ltd. Maria Fernanda Diaz Chacon Rock Wang Yinghai Xu Federación Nacional de Baker McKenzie Fangda Partners Sinotrans Shanghai Tao (Tom) Zhang Cafeteros de Colombia International General Administration Javier Díaz Molina Shuning Wang Forwarding Co. Ltd. of Customs Enrique Álvarez Asociación Nacional JunHe Law Office José Lloreda de Comercio Yuan Xu Xin Zhang Camacho & Co. Exterior—ANALDEX Shutong Wang Shandong Starmen Co. Ltd. Global Law Office Beijing Zhongruiyuehua Santiago Arango Dagoberto Esquivia Agames Tax Advisory Co. Ltd. Zhengbin Xu Yi Zhang José Lloreda Dirección de Impuestos J & Bach International King & Wood Mallesons Camacho & Co. y Aduanas Nacionales Sterling Wang Logistics Co. Ltd. Shanghai Juntai Enterprise Young Zhang Alexandra Arbeláez Cardona Juan Camilo Fandiño-Bravo Consultancy and Lily Yang Beijing Xinhai Customs Russell Bedford Dentons Cárdenas Management Co. Ltd. Shanghai Amassfreight Clearance Co. Ltd. Colombia—member & Cárdenas Logistic Co. Ltd. of Russell Bedford Thomas Wang Zhengliang Zhang International Carlos Fradique-Méndez Boss & Young Ming Yang Shanghai Asian Brigard & Urrutia, Attorneys-at-Law Beijing Jingdian Electric Development International Patricia Arrázola-Bustillo member of Lex Mundi Power Engineering Transport Pudong Gómez-Pinzón Zuleta Xiaolei Wang Design Co. Ltd. Co. Ltd. (ADP) Abogados SA Luis Gallo Medina Credit Reference Center of Gallo Medina People’s Bank of China Qin Yang Xingjian Zhao Cesar Barajas Abogados Asociados Kunlun Law Firm Diaz, Reus & Targ, LLP Parra Rodríguez Xuehua Wang Abogados SAS Wilman Garzón Beijing Huanzhong Tianyao Yang Fei Zheng Codensa SA ESP & Partners LehmanBrown JunHe Law Office, Luis Alfredo Barragán member of Lex Mundi Brigard & Urrutia, Paola Garzón Montes Yufang Wang Xiaoya Yang member of Lex Mundi Gómez-Pinzón Zuleta Fangda Partners Beijing Hyundai Mei Zheng Abogados SA Motor Company Volkswagen Group Santiago Barrientos Xiaoyong Wáng Import (China) Co. Ltd. Parra Rodríguez Juliana Gomez Beijing Jinke Jinbi Real Abogados SAS Philippi Prietocarrizosa Estate Co. Ltd. Ferrero DU & Uría ACKNOWLEDGMENTS 235
Giovanni Andres Gomez Daniel Posse Carolina Vargas Arévalo Ma-Nzeza (Donat) Mandiangu Jose Engbanda Mananga Camelo Posse Herrera Ruiz Agencia de Aduanas I M Consulting—Comores Guichet Unique de Asociación Nacional Mircana SA Nivel 1 Création d’Entreprise de Comercio Maria Angelica Pulido Mohamed Maoulida Exterior—ANALDEX Gómez-Pinzón Zuleta Daniel Vargas Umaña Audit Conseil-International Evariste Esimba Abogados SA Experian Colombia SA KPMG Carlos Jair Gómez Guzmán Farahati Moussa Parra Rodríguez Natalia Eugenia Quijano Uribe Frank Velandia Mouvement des Irénée Falanka Abogados SAS Codensa SA ESP Teclogic Ltda Entrepreneurs Cabinet Irénée Falanka Comoriennes (MODEC) Hugo Gonzalez Alvaro Ramírez Patricia Vergara Aime Gustave Kabengele Cavelier Abogados Dentons Cárdenas Gómez-Pinzón Zuleta Azad Mze Nkole & Cárdenas Abogados SA Cabinet d’Avocats Mze Sandra Liliana Gutiérrez Amisi Herady Russell Bedford Carlos Arturo Riaño Lilalba Vinasco Ibrahim A. Mzimba Guichet Unique de Colombia—member Confecamaras Instituto Colombiano Cabinet Mzimba Avocats Création d’Entreprise of Russell Bedford Agropecuario International Irma Isabel Rivera Marco Raymond Lydie Isengingo Luanzo Brigard & Urrutia, Alirio Virviescas Barreau de Kinshasa/ Santiago Gutiérrez member of Lex Mundi Notaría 41 de Bogotá Abdillah Mohamed Soihiri Matete José Lloreda Kilnic Services Camacho & Co. Cristina Robayo Herrera Claudia Vital Ida Jiazet Parra Rodríguez Parra Rodríguez Salimou Yahaya Klam & Partners Avocats William Rene Gutierrez Abogados SAS Abogados SAS Tribunal de Premiere Oregon Instance de Moroni Joseph Kaboba Ilunga Instituto Colombiano Luis Carlos Robayo Higuera Alessandra Volpe Direction Générale des Agropecuario Russell Bedford Gómez-Pinzón Zuleta CONGO, DEM. REP. Impôts (DGI), Ministère Colombia—member Abogados SA des Finances Thomas Holguin of Russell Bedford PwC Brigard & Urrutia, International Valentina Wagner Gutierrez Parfait-Didier Kabongo member of Lex Mundi Parra Rodríguez Albert-Blaise Akoka Mukadi Laura Rodriguez Abogados SAS Deloitte RDC NTN & Partners SCRL Carlos Mario Lafaurie Escorce Cavelier Abogados PwC Colombia Santiago Wills Michel Alenda Baruch Kabuta Kapwa Adrián Rodríguez Lewin & Wills Abogados Klam & Partners Avocats Cabinet Ngaliema Nubia Lamprea Lewin & Wills Abogados Codensa SA ESP Adriana Zapata Dieudonne Asani Afangu Rene Kala Konga Bernardo Rodríguez Ossa Cavelier Abogados Société Nationale EGEC Jorge Lara-Urbaneja Parra Rodríguez d’Electricité (SNEL) Lara Consultores Abogados SAS Natalia Zuleta Edouard Kalemdi Bighusa Dentons Cárdenas Urbain Babongeno Cabinet Deta-Christ Margarita Llorente Carreño Liliana Rodríguez Retamoso & Cárdenas Henno Law Firm Amarilo SA Rodríguez, Retamoso Christian Kamvunze Manango & Asociados SAS Ximena Zuleta Nathalie Banza Cabinet Matadi et Associés Ernesto López Dentons Cárdenas SDV Logistics Dentons Cárdenas Sonia Elizabeth Rojas Izaquita & Cárdenas Eddy Kapepula Kanya & Cárdenas Gallo Medina Carlos Banza Kabemba Avocat Abogados Asociados COMOROS Yav & Associates William Marín Benoit Kapila Productos Familia Ricardo Saldarriaga Banque Centrale Fernando Barbosa SDV Logistics José Lloreda des Comores Société d’Exploitation Alejandro Medina Camacho & Co. du Guichet Unique Alexis Kapongo Philippi Prietocarrizosa Cabinet d’Avocats Intégral du Commerce Pelesa and Associates Ferrero DU & Uría Nader Samih Saïd Ibrahim Extérieur (SEGUCE) Law Firm Productos Familia Juan Camilo Medina Contreras Hilmy Aboud-Said Romain Battajon Donatien Kasseyet Kalume PwC Colombia Paula Samper Salazar Comores Cargo Daldewolf Axcess-Congo Gómez-Pinzón Zuleta International Juan Felipe Morales Acosta Abogados SA Jonathan Bononge Robert Katambu José Lloreda Zainoudine Ahamada Rocat SARL Cabinet Lubala & Associés Camacho & Co. Felipe Sanclemente Ministère de l’Économie Baker McKenzie et du Commerce Guillaume Bononge Litobaka Pascal Katanga Luis Gabriel Morcillo-Méndez Rocat SARL Ministère des Affaires Brigard & Urrutia, Raúl Alberto Suárez Arcila Aida Ahmed Yahaia Foncières member of Lex Mundi Suárez Arcila & I2A Societe Immobiliere Eric Bukasa Abogados Asociados des Comores Sesanga & Associés Onezime Kaunda Milton Ariel Moreno Registre Commerce et PwC Colombia Diana Talero Moissi Ali Claude Cherubala Credit Immobilier Superintendency of Energie Comoros VARCONN Juan Carlos Moreno Peralta Corporation Clement Kayambe Muza Rodríguez, Retamoso Omar Said Allaoui Nicaise Chikuru Cabinet d’Avocat Muza & Asociados SAS Gustavo Tamayo Arango ECDI Munyiogwarha José Lloreda Cabinet Chikuru & Associés Dominique Kazyumba Francisco Javier Morón López Camacho & Co. Mouzaoui Amroine Muzangu Parra Rodríguez Mouvement des Alain Cianyi Cabinet Masamba Abogados SAS Olga Viviana Tapias Entrepreneurs Pelesa and Associates Russell Bedford Comoriennes (MODEC) Law Firm Dieudonné Kfuma Adriana Carolina Ospina Colombia—member Cabinet Khuma et Bekombe Jiménez of Russell Bedford Youssouf Ibn Ismael Aticki Edmond Cibamba Diata Brigard & Urrutia, International Barreau de Moroni Cabinet Emery Mukendi Cynthia Kikata member of Lex Mundi Wafwana & Associés Banque Centrale du Congo Paola Tapiero Assoumani Hassani Juan Guillermo Otero Trade Leader Ministère de l’Économie Kankenga Daniel Alphonse Kitoko Gbede Gonzalez et du Commerce Consortium de Cabinet Deta-Christ Baker McKenzie Faunier David Toro Heredia Construction d’Electricité Codensa SA ESP Kabasse Ibrahima et Multi Service (COCEM) Laura Kokolo Daniel Palomino Vieira Ministère de l’Économie Société d’Exploitation Parra Rodríguez Maria Alejandra Torres et du Commerce Jacques Dibemba Tshimanga du Guichet Unique Abogados SAS Castañeda Cabinet Owenga Intégral du Commerce Gallo Medina Haroussi Idrissa Extérieur (SEGUCE) Daniel Pardo Abogados Asociados Tribunal de Premiere Claude Dipo Posse Herrera Ruiz Instance de Moroni Ministère de l’Urbanisme Beni Guy Komanda Natalia Tovar Ibagos et de l’Habitat Comexas Álvaro Parra Experian Colombia SA Madiane Mohamed Issa Parra Rodríguez Cabinet d’Avocat Prosper Djuma Bilali Marc Kongomayi Mulumba Abogados SAS Nataly Traslaviña Bahassani Cabinet Masamba Société Nationale Parra Rodríguez d’Electricité (SNEL) Daniela Carolina Pérez Abogados SAS Aïcham Itibar José Meilleur Ekofo Mahecha UCCIA—Union des Direction Générale des Phistian Kubangusu Makiese Parra Rodríguez Maria Camila Valdés Chambres de Commerce, Impôts (DGI), Ministère Cabinet Masamba Abogados SAS Gallo Medina d’Industrie, et des Finances Abogados Asociados d’Agriculture des Comores Fénelon Kyangaluka Holly Embonga Tomboli Société de Techniques Chikuru & Associés Spéciales (STS) 236 DOING BUSINESS 2019
Levy Lendo M’Vangi Philippe Mvita Kabasele Dieudonné Tshibum Mbaz Alain Vdbrigghe Kattia Madrigal Hernández GreenStudio & Partners Banque Centrale du Congo Direction Générale des COPLOM Cámara Costarricense Impôts (DGI), Ministère de la Construcción Patrick Lenge Kabwita Jean-Paul Mvuni Malanda des Finances Jean Jacques Youlou Commercial Court Cabinet Ngaliema Johan Mena Cubero (Tribunal de Commerce Arthur Beyako Tukebele Volana Sandra Zakariasy Instituto Nacional de de Kinshasa/Matete) Roger Dikuenda Mwamba Société Nationale John W. Ffooks & Co. Vivienda y Urbanismo Direction Générale des d’Electricité (SNEL) Jean-Marie Lepriya Molenge Impôts (DGI), Ministère Alpha Zinga Moko Andrés Mercado Castro Cabinet Ngaliema des Finances Seraphin Umba PwC Oller Abogados Yav & Associates Desiré Likolo Nicaise Navanga COSTA RICA Pamela Meza EGEC SDV Logistics Albert Wumba Oller Abogados Aspen Congo Batalla Salto Luna Ilan Liongi Ilankaka Matadi Nenga Gamanda Mario Miranda Cabinet Masamba Cabinet Matadi et Associés Pierre Dieudonne Yansenga TransUnion Gestoría de Desarrollo Lumeka Inmobiliario GDI SA Guy Loando M. Eric Ngabo Kalesh Cabinet Yoko et Associés Luis Acuna GLM & Associates NTN & Partners SCRL Asesores Legales en Jaime Molina CONGO, REP. Propiedad Industrial Proyectos ICC SA Jean-Pierre Kevin Lofumbwa Emmanuel Ngalamulume Deloitte RDC Kalala Franck Export Congo Mariana Alfaro Eduardo Montoya Solano NTN & Partners SCRL Cordero & Cordero Superintendencia General Faustin Lokuma Mbela Elisabeth Ajamen Abogados de Entidades Financieras Joseph Ngalamulume Lukalu BEAC Siège Emmanuel Lubala Mugisho Cabinet Yoko et Associés Paula Amador Ana Cristina Mora Cabinet Lubala & Associés Patrice Bazolo PwC Costa Rica Expertis GHP Abogados Zéphyrin Ngaliema Mukoko PwC Vital Lwanga Bizanbila Cabinet Ngaliema Arnoldo André Juan Manuel Mora Cabinet Vital Lwanga Prosper Bizitou Lexincorp RE&B Abagados Patrick Ngandu Ndjangu PwC Aubin Mabanza Cabinet Ngaliema Carlos Araya Ricardo Murillo Klam & Partners Avocats Alexis Debi Central Law—Quiros SOCIACO Felly Ngobila PwC Abogados Béatrice Mabanza Klam & Partners Avocats Cecilia Naranjo Klam & Partners Avocats Lydie Diawara Carlos Arias LEX Counsel Placide Nkala Basadilua SNE (Société Nationale Oller Abogados Ir. Adolphe Mabulena Guichet Unique de d’Electricité) Juan Carlos Navarro Massamba Création d’Entreprise Luis Diego Barahona Transmares Costa Rica Ministère de l’Urbanisme Mathias Essereke PwC Costa Rica et de l’Habitat Bernard Nsimba Bilandu Cabinet d’Avocats Pedro Oller Cabinet Masamba Mathias Essereke Alejandro Bettoni Traube Oller Abogados Yves Madre ASEJUR Deloitte RDC Victorine Bibiche Nsimba Joe Pépin Foundoux Mauricio París Kilembe PwC Eduardo Calderón-Odio Expertis GHP Abogados Serge Mangungu Cabinet Yoko et Associés BLP Abogados DHL Global Alexis Vincent Gomes Natasha Perez Tresor Nsuadi Cabinet d’Avocats Gomes Giorginella Carranza Lexincorp Ted Matunga Société d’Exploitation G Logistics Costa Rica SA BMCG du Guichet Unique Moïse Kokolo Roger Petersen Intégral du Commerce PwC Juan Carreras P Law Group Blaise Mbatshi Extérieur (SEGUCE) LEX Counsel BMCG Christian Eric Locko Alvaro Quesada Loría Papy Nzita Lendo Brudey, Ondziel Gnelenga, Sofia Carreras Nunez Aguilar Castillo Love Dominique Migisha ATEE Locko Cabinet d’Avocats Oller Abogados Teleconseil Congo Mario Rodriguez Abdoulaye G. Ouane Jean-Pierre Kevin Lofumbwa Adriana Castro Transmares Costa Rica Marie-Thérèse Moanda Klam & Partners Avocats Deloitte RDC BLP Abogados Klam & Partners Avocats Karla Rojas Emile Lambert Owenga Salomon Louboula Margot Chinchilla Gestoría de Desarrollo Patou Monkinda Molanga Odinga Etude Notariale Louboula SOCIACO Inmobiliario GDI SA ProCredit Bank Cabinet Owenga Felix Makosso Lassi Alejandra Dobles Miguel Ruiz Herrera Dodo Mombo Destin Pelete Cabinet Notarial Lassi Proyectos ICC SA LEX Counsel EGEC La Generale de Services la Fontaine Jay Makoundou Roberto Esquivel Cerdas Juliana Salamanca Valderrama Gerard Mugangu Kulimushi PwC Oller Abogados BDG Building Projects SA Ministère des Affaires Joseph Plesers Foncières GTM Thierry Mamimoue Irene Fernández Mauricio Salas Cabinet d’Avocats Gomes LEX Counsel BLP Abogados Céléstine Mukalay Kionde Xavier Pollet Cabinet du Président Comexas Ado Patricia Marlene Matissa Nancy Flores Alberto Salas Salinas de la République Cabinet Notarial Matissa ASEJUR BLP Abogados Stephane Ramquet Kinongo Mukemu Comexas Benic Mbanwie Sarr Dieter Gallop Fernández Julia Sánchez Centre Congolais PwC G Logistics Costa Rica SA Lexincorp pour le Développement Mike Sadek Durable (CODED) Elicom Françoise Mbongo Miguel Golcher Valverde Luis Sánchez Cabinet Mbongo Colegio de Ingenieros Facio & Cañas, member Kennedy-Pierre Freddy Mulamba Senene Electricistas, Mecánicos of Lex Mundi Mukendi-Mukepesha Mulamba & Associates Firmin Moukengue e Industriales Ministère de l’Urbanisme Law Firm Cabinet Moukengue Luis Sibaja et de l’Habitat Karla González-Bolaños LEX Counsel Moise Tangala Gaspard Ngoma BLP Abogados Vaval Mukobo Cabinet Irénée Falanka Ministère de la Alonso Vargas Cabinet Ngaliema Construction, de Paola Gutiérrez Mora Lexincorp Bernard Tambagendite l’urbanisme, de la Ville LEX Counsel Eliance Muloji Wa Mbuyi Tetaniaba et du Cadre de Vie Eugenio Vargas Cabinet Ngaliema Société Nationale Mario Gutiérrez Quintero Lexincorp d’Electricité (SNEL) Esther Nanette Note LEX Counsel Jean-Pierre Mulumba Chambre des Notaires Marianela Vargas Mukengeshayi Patience Tombola du Congo Mario Guzman PwC Costa Rica Commercial Court GreenStudio & Partners Desarollos EVJ (Tribunal de Commerce Aimé Pambou Abril Villegas de Kinshasa/Matete) William Tsasa Bolloré Transports Jorge Hernández Oller Abogados Klam & Partners Avocats & Logistiques Colegio de Ingenieros Hilaire Mumvudi Mulangi Electricistas, Mecánicos Jonathan Villegas Alvarado Ministère de l’Urbanisme Christian Tshibanda Mulunda Andre François Quenum e Industriales SOCIACO et de l’Habitat NTN & Partners SCRL Cabinet Andre Francois Quenum Randall Zamora Hidalgo Rodrigo Zapata Kisolokele Mvete Antoine Tshibuabua Mbuyi Costa Rica ABC Gestoría de Desarrollo Guichet Unique de Société Nationale Arielle Razafimahefa Inmobiliario GDI SA Création d’Entreprise d’Electricité (SNEL) John W. Ffooks & Co. Elvis Jiménez Gutiérrez Superintendencia General Guillermo Emilio Zúñiga de Entidades Financieras González Expertis GHP Abogados ACKNOWLEDGMENTS 237
Jafet Zúñiga Salas Esmel Emmanuel Essis Wanvague Sekongo Ivan uk Tena Jurisi Superintendencia General Guichet Unique de SNATP Group Vukmir & Asociates Odvjetnicko drustvo de Entidades Financieras l’Investissement en Glinska & Miskovi d.o.o. Côte d’Ivoire—CEPICI Isabelle Sokolo-Boni Sasa Divjak CÔTE D’IVOIRE Bile-Aka, Brizoua-Bi Divjak, Topi & Bahtijarevi Petra Jurkovi Mutabzija Ramatou Fall & Associés Croatian Bank for Barry Callebaut Guichet Unique de Luka Dorotic Reconstruction and l’Investissement en Mamadou Sylla Madirazza & Partners Development BCEAO Côte d’Ivoire—CEPICI Laboratoire du Batiment et des Travaux Publics Mladen Dragicevi Andrijana Kastelan Cabinet Expertises Claude-Andrée Groga Law Firm Dragicevi Zuri i Partneri d.o.o. Cabinet Jean-François Gwénaelle Teruin & Partners Creditinfo VoLo Chauveau Cabinet Jean-François Irina Konjic Chauveau Mirta Duspari Ministry of Finance, EACOCE Sarl Barnabe Kabore Croatian Bank for Tax Administration Koffi Noël Yao Reconstruction and EOLIS Sylvestre Kipre Cabinet YZAS Baker Tilly Development Linda Krizi Cabinet Pluriex Ci Divjak, Topi & Bahtijarevi Ministère de l’Agriculture Volana Sandra Zakariasy Bozidar Feldman et du Développement Rural Angaman Koaudio John W. Ffooks & Co. Matic, Feldman & Anita Krizmani KSK Société d’Avocats Herman Law Firm Maesi & Partners Ltd. SABKA Seydou Zerbo Noël Koffi SCPA Dogué-Abbé Miroslav Filipovic Ivan Krnic SACO Cabinet Noël Y. Koffi Yao & Associés Arhitekti Filipovic Praljak & Svi
Narcisse Aka Yocoli Grâce Konan CROATIA Ivan Franc Ivan Kusali Cour Commune de SCPA Dogué-Abbé Zagorje—Tehnobeton d.d. Law Office Ivan Kusali Justice et d’Arbitrage Yao & Associés HEP Distribution System (CCJA) de l’OHADA Operator Ltd. Mirela Fuckar Dubravka Lackovi Adiaratou Kone Ministry of Justice Bardek, Lisac, Musec, Alice Anthony Diomande Cabinet d’Avocats PwC Croatia Skoko d.o.o. in Cabinet Fadiga, Kacoutié Adiaratou Kone Tomislava Furci cooperation with CMS & Anthony Diomande Ivona Andelovic Law Office Furcic ReichRohrwig Hainz Mahoua Kone Odvjetnicko drustvo Rechtsanwälte GmbH Me Bah Ibrahima Bemba Etude de Maître Glinska & Miskovi d.o.o. Ivan Gjurgjan Lex Ways Kone Mahoua Gjurgjan & Sribar Dinko Laus Skugor Ante Radi Law Firm LAURA d.o.o. Alexandre Bairo Youssouf Koné Law Firm Bozi, Ili, Zaja KSK Société d’Avocats Groupement Professionnel and Partners Ltd. Marta Glasnovic Sandra Laus des Exportateurs de EY Savjetovanje d.o.o. LAURA d.o.o. Françoise Mariame Bedie Café et de Cacao Luka Antunovic Groupement Professionnel Law Office Ivan Zupan Dino Gliha Ivan Ljubic des Exportateurs de Antoine Koné Yoha and Melita Babi Caci & Partners Law Firm Croatian Chamber Café et de Cacao Orakyzema Architectoura of Architects Andrea August Kresimir Golubi Abou Berte Marc Arthur Kouacou Agency for Investments Golmax d.o.o. Ana Lubura Tieri Mazars CI and Competitiveness Gark Konzalting d.o.o. Anja Grbes Binde Binde Beni Ngouan Kouame Zoran Avramovi Maesi & Partners Ltd. Miran Macesi Africa Trans-Logistics Sitrav SARL Ministry of Justice Maesi & Partners Ltd. International Iva Grgi Gilles Kouamé Petra Balaz Bardek, Lisac, Musec, Josip Madirazza Liliane Boa PwC Côte d’Ivoire Caci & Partners Law Firm Skoko d.o.o. in Madirazza & Partners Deloitte cooperation with CMS David Kouassi Hrvoje Bardek ReichRohrwig Hainz Mihaela Malenica Joseph Bonlong KSK Société d’Avocats Bardek, Lisac, Musec, Rechtsanwälte GmbH Vidan Attorneys-at-Law AUDI-CI Skoko d.o.o. in Marylene Kouassi cooperation with CMS Sonja Herceg Ivan S. Males Michel Kizito Brizoua-Bi KSK Société d’Avocats ReichRohrwig Hainz Croatian Bank for Odvjetnicko drustvo Association des Rechtsanwälte GmbH Reconstruction and Glinska & Miskovi d.o.o. Cabinets d’Avocats Blaise Kouassi Kouadio Development d’Affaries Africains Sield Marija Bartoluci Ivana Manovelo Law Firm Leko i Partneri Sandra Hutter Maesi & Partners Ltd. Kacou Jean Brou Micheline Koudou Croatian Energy Tribunal de Commerce Deloitte Bojan Bizic Regulatory Agency Danko Markovinovi Abidjan FINA State Geodetic Roger Laubhouet Branimir Ivekovi Administration Lassiney Kathann Camara Mouvement des Petites Zoran Bohacek Ivekovi Law Office CLK Avocats et Moyennes Entreprises Croatian Banking Ivana Markovinovic Zunko de Côte d’Ivoire Association Tina Jakupak Vedris & Partners Law Firm Thierry Court Commercial Court Tieri Franck Lokrou Martina Bosak Josip Martini CONDICAF Law Firm Leko i Partneri Irina Jelci Wolf Theiss Arsène Dablé Hanzekovi & Partners SCPA Dogué-Abbé Desire Racine M’Bengue Zeljka Breges Ltd., member of Lex Mundi Tin Mati Yao & Associés Atelier M-RAUD Commercial Court Tin Mati Law Office Tamara Jeli Kazi Mireille Debrimou Roger M’Bengue Dalibor Briski Odvjetnicko drustvo Ema Menusi Skugor Cabinet Fideca Atelier M-RAUD Grant Thornton Bardek, Lisac, Musec, Divjak, Topi & Bahtijarevi Skoko d.o.o. in Zirignon Constant Delbe Djimasna N’Doningar Mijo Brkovi cooperation with CMS Danijel Mestri Ministère de l’Agriculture Cour Commune de HROK d.o.o. Reich-Rohrwig Hainz Varazdin County et du Développement Rural Justice et d’Arbitrage (CCJA) de l’OHADA Rajka Bunjevac Zofi Jeric Fran Mihaljevi Albert Diadhiou Croatian Chamber AZ Projekt Law Firm Bozi, Ili, Zaja Cocoa Trade Ivoire Georges N’Goan of Architects and Partners Ltd. Cabinet N’Goan, Maja Josipovic Assiata Diakité Asman & Associés Belinda Caci Zagreb Commercial Court Filip Milak ZEF Sécurité Caci & Partners Law Firm Croatian Notaries Chamber Isabelle Niamkey Sasa Jovici Cheick Diop CLK Avocats Danijel Cajkovac Wolf Theiss Andrea Mrsi Cabinet du Docteur Ministry of Finance, Law Firm Bozi, Ili, Zaja Cheick Diop Avocats Madou Ouattara Tax Administration Ana Junakovi and Partners Ltd. Tieri Laktic & Partners Yolande Doukoure Séhinabou Biserka Cmrlec-Kisi Law Firm Ltd. Zeljana Muslim DSY Architecte Deborah Paint Croatian Notaries Chamber Financial Agency— Cocoa Trade Ivoire Doroteja Jurcic HITRO.HR Center Dorothée K. Dreesen Eva Cotman Law Firm Dragicevi Etude Maître Dreesen Sandra Andrianina Lotus Architecti & Partners Branka Niemann Rakotomalala ECOVIS Salomon Ekra John W. Ffooks & Co. Iva Crnogorac Josipa Jurci Nestle (Cote d’Ivoire) Divjak, Topi & Bahtijarevi Praljak & Svi Jelena Orlic Zinda Sawadogo Wolf Theiss KSK Société d’Avocats 238 DOING BUSINESS 2019
Ivan Branimir Pavicic Ivana Sucevi-Sori Antonis Christodoulides Theodoros Kringou Georgia Theodorou BDV Legal Melin PwC Cyprus First Cyprus Credit Bureau PwC Cyprus
Andrea Pavlek Goranka Sumonja Lakti Constantinos Christofides Nicholas Ktenas Stelios Triantafyllides Gjurgjan & Sribar Laktic & Partners Elias Neocleous & Co. LLC Antis Triantafyllides Radi Law Firm Law Firm Ltd. Christiana Christou & Sons LLC Social Insurance Andrie Kypridemou Tomislav Pedisi Marin Svi Services, Ministry of Insolvency Service, Vasiliki Triantafyllides Vukmir & Asociates Praljak & Svi Labour, Welfare and Department of Registrar Antis Triantafyllides Social Insurance of Companies and & Sons LLC Josip Peric Tin Tezak Official Receiver Law Firm Bozi, Ili, Zaja Madirazza & Partners Kypros Chrysostomides Tryfonas Tryfonos and Partners Ltd. Dr. K. Chrysostomides Maria Kyriacou Department of Registrar Branko Toncic & Co. LLC Elias Neocleous & Co. LLC of Companies and Tatjana Pinhak Cargo Partners—ABC Official Receiver Ministry of Justice European Air & Sea Cargo Chryso Dekatris Olga Lambrou Dr. K. Chrysostomides Mouaimis & Mouaimis LLC Andrie Tsima Ivan Pizeta Luka Urbac & Co. LLC Ministry of Finance, Savori & Partners Odvjetnicko drustvo Andreas Lelekis Tax Department Glinska & Miskovi d.o.o. Achilleas Demetriades Chrysses Demetriades Miroslav Plasar Lellos P. Demetriades & Co. LLC Chrysilios Vassiliou Zuri i Partneri d.o.o. Hrvoje Vidan Law Office LLC Deloitte Vidan Attorneys-at-Law Margarita Liasi Igor Poljani Chrysses Demetriades KPMG Christiana Vassiliou Miliou Savori & Partners Matea Vidjak Chrysses Demetriades Antis Triantafyllides Law Firm Leko i Partneri & Co. LLC Antonis Loizou & Sons LLC Lucija Popov Antonis Loizou & Croatian Notaries Chamber Igor Vidra Eleni Droussioti Associates Vasos Yiazos Ministry of Justice Dr. K. Chrysostomides Ministry of Interior— Branimir Puskari & Co. LLC Achilleas Malliotis Technical Services Korper & Partneri Law Firm Mario Vrdoljak Elias Neocleous & Co. LLC Wolf Theiss Alexandros Economou Olga-Maria Zenon Hrvoje Radi Alexandros Economou LLC Michalis Marcou Antis Triantafyllides Gjurgjan & Sribar Laurenz Vuchetich Electricity Authority & Sons LLC Radi Law Firm BDV Legal Lefteris S. Eleftheriou of Cyprus Cyprus Investment CZECH REPUBLIC Sanja Rodek Marin Vukovi Promotion Agency George V. Markides Law Firm Leko i Partneri Divjak, Topi & Bahtijarevi KPMG KPMG Ceská Anna Fantarou republika, s.r.o. Luka Salar Petar Zivkovi Ministry of Finance, Pieris M. Markou Odvjetnicko drustvo Divjak, Topi & Bahtijarevi Tax Department Deloitte Jan Andrusko Glinska & Miskovi d.o.o. White & Case Jelena Zjacic Elena Frixou Zoe Mina Boris Savori Maesi & Partners Ltd. Artemis Bank Information Deloitte Denisa Assefová Savori & Partners Systems Ltd. Schoenherr Bosiljko Zlopasa Efrosini Monou Zvonko Sedmak Customs Directorate Phedra Gregoriou Elias Neocleous & Co. LLC Lukás Balada Ministry of Finance, of Croatia Ministry of Justice Municipality of Prague 1, Tax Administration and Public Order Michalis Mouaimis Trade Licensing Department Andrej Zmiki Mouaimis & Mouaimis LLC Slaven Sego Divjak, Topi & Michael Grekas Libor Basl Sego Law Office Bahtijarevi Law Firm KPMG Panayotis Mouaimis Baker McKenzie Mouaimis & Mouaimis LLC Zvonimir Sever Ivan Zornada Marios Hadjigavriel Tomás Bhounek Croatian Chamber Wolf Theiss Antis Triantafyllides Varnavas Nicolaou BNT Attorneys-at-Law of Civil Engineers & Sons LLC PwC Cyprus Anamaria Zuvanic Jan Beres Katarina Simac Odvjetnicko drustvo Costas Hadjimarcou Georgios Papadopoulos Kocián Solc Balastík, Odvjetnicko drustvo Glinska & Miskovi d.o.o. Leptos Estates M. Eliades & Partners LLC advokátní kancelá, s.r.o. Glinska & Miskovi d.o.o. CYPRUS Andreas Ioannides Christos Papamarkides Rudolf Bicek Dusanka Simunovi Electricity Authority Deloitte Schoenherr Croatian Chamber P.G. Economides of Cyprus of Architects & Co. Limited Andriana Patsalosavvi Matyas Bokuvka Elena Ioannides Ministry of Interior— White & Case Ana-Marija Skoko Papaphilippou & Co. Dr. K. Chrysostomides Technical Services Bardek, Lisac, Musec, Advocates and Legal & Co. LLC David Borkovec Skoko d.o.o. in Consultants Chrysilios Pelekanos PwC Czech Republic cooperation with CMS Eleftheria Ioannou PwC Cyprus ReichRohrwig Hainz Achilleas Amvrosiou Ministry of Energy, David Bujgl Rechtsanwälte GmbH Artemis Bank Information Commerce, Industry Ioanna Petrou Squire Patton Boggs v.o.s. Systems Ltd. and Tourism PwC Cyprus Advokátní Kancelá Valentina Sokec Korper & Partneri Law Firm Andreas Andreou Georgios Karrotsakis Maria Petsa Jan Capek Cyprus Global Logistics Insolvency Service, Cyprus Stock Exchange EY Alan Soric Department of Registrar Alan Soric & Aleksandra Marios Andreou of Companies and Haris Satsias Ivan Chalupa Tomekovic Dunda PwC Cyprus Official Receiver Lellos P. Demetriades Squire Patton Boggs v.o.s. Law Office Law Office LLC Advokátní Kancelá Chryso Antoniou Christia-Lydia Kastellani Morena Sostari Alexandros Economou LLC Dr. K. Chrysostomides Louiza Shiali Jií Chejn Gjurgjan & Sribar & Co. LLC PwC Cyprus Squire Patton Boggs v.o.s. Radi Law Firm Ioannis Antoniou Advokátní Kancelá Maria Katsikidou Ioanna Siammouti Gordana Spehar Hafizovic Ioanna Apostolidou Alexandros Economou LLC Antis Triantafyllides Pavel Cirek Ministry of Construction Ministry of Finance, & Sons LLC Energy Regulator Office and Physical Planning Tax Department Harris Kleanthous Deloitte Eliza Stasopoulou Vladimír Cízek Irena Sribar Radi Katia Argyridou Cyprus Stock Exchange Schoenherr Gjurgjan & Sribar PwC Cyprus Spyros G. Kokkinos Radi Law Firm Department of Registrar Stefanos Stefani Jií Culka Anita Boyadjian of Companies and Genesis Logistics Ltd. Glatzová & Co. Bernardica Stipic Infocredit Group Ltd. Official Receiver Ministry of Finance, Athina Stephanou Martin Dancisin Tax Administration Georgia P. Charalambous Christina Kotsapa Ministry of Finance, Glatzová & Co. Deloitte Antis Triantafyllides Tax Department Jana Strangarevi & Sons LLC Kamila Daková Caci & Partners Law Firm Harry S. Charalambous Anna Stylianou White & Case KPMG Kyriacos Kouros Artemis Bank Information Vatroslav Subotic Ministry of Interior— Systems Ltd. Pavel Dejl Ministry of Labour Hadjinicolaou Christina Technical Services Kocián Solc Balastík, and Pension System Ministry of Finance, Electra Theodorou advokátní kancelá, s.r.o. Tax Department Alexandros Economou LLC ACKNOWLEDGMENTS 239
Svatava Dokoupilova Jakub Lichnovský Jiri Vlastnik Josephine Lorentsen Habib Barkat Daoud Czech Office for Surveying, PRK Partners s.r.o. Vejmelka & Wünsch, s.r.o. Bech-Bruun Law Firm Banque Centrale Mapping and Cadastre advokátní kancelá, de Djibouti member of Lex Mundi Stanislav Votruba Pelle Lykke Rørbæk Kristýna Domokosová PREdistribuce Rovsing & Gammeljord Houssein Mahamoud Barreh White & Case David Linek Service des Domaines et de Kocián Solc Balastík, Ludk Vrána Kasper Lykkegaard Sorensen la Conservation Foncière Tereza Dosedlová advokátní kancelá, s.r.o. Vrána & Partners Spedman Global Dvoák Hager & Partners Logistics AB Ali Omar Chirwa Adela lKelnerova Andrea Vrbkova Direction de l’Habitat Dagmar Dubecka Ministry of Finance Vejmelka & Wünsch, s.r.o. Thomas Maaberg Hansen et de l’Urbanisme Kocián Solc Balastík, Plesner advokátní kancelá, s.r.o. Tomás Mach Jonathan Weinberg Sofia Curradi White & Case White & Case Robert Mikelsons Jií Dvoák Njord Law Firm Nagat Wadie Daoud Grant Thornton Advisory Daniela Machova Tomas Zach Groupe Marill Notarial Chamber of the Kocián Solc Balastík, Anne Møller Tereza Erényi Czech Republic—Notáská advokátní kancelá, s.r.o. PwC Denmark Deka Moussa Dawaleh PRK Partners s.r.o. Komora Ceské Republiky Guichet Unique advokátní kancelá, DENMARK Jesper Mortensen member of Lex Mundi Peter Maysenhölder Plesner Jean Phillipe Delarue BNT Attorneys-at-Law Jumbo Transport A/S Société Maritime Vojtch Faltus Andreas Nielsen L. Savon & Ries Dvoák Hager & Partners Veronika Merjavá Elsebeth Aaes-Jørgensen Bruun & Hjejle White & Case Norrbom Vinding, Bruno Detroyat Eva Gebhartová member of Ius Laboris Klaus Okholm Société Maritime White & Case David Musil PwC Denmark L. Savon & Ries PwC Czech Republic Bo Andersen Mirjana Gray Revision København I/S Jim Øksnebjerg Ali Dini White & Case Barbora Nedvdová Advokatpartnerselskabet Avocat à la Cour White & Case Peter Bang Horten Michal Hanko Plesner Hassan Mohamed Egue Bubnik, Myslil & Partners Radim Neubauer Carsten Pedersen Direction Legislation Notarial Chamber of the Thomas Bang Bech-Bruun Law Firm & Contentieux de la Marie Hasíková Czech Republic—Notáská DLA Piper Denmark Directions des Impôts Schoenherr Komora Ceské Republiky Law Firm P/S Simone Faerge Pedersen Kromann Reumert, Félix Emok N’Dolo Martin Hofman Veronika Odrobinova Amanda Bruyant-Langer member of Lex Mundi Groupe CHD CRIF—Czech Credit Dvoák Hager & Partners Bech-Bruun Law Firm Bureau AS Steen Rosenfalck Guillaume Fines Athanassios Pantazopoulos Jacob Christensen Miller Rosenfalck LLP Banque pour le Commerce Vít Horácek IKRP Rokas & Partners and Plesner et l’Industrie—Mer LEGALITÉ Advokátní Dr. A. Pantazopoulos Kim Sejberg Rouge (BCI MR) Kancelá s.r.o. Joan Cordtz David Plch PwC Denmark Kenneth Skouv Dvinge Fahmi Fouad Ondej Hromádko White & Case Kromann Reumert, SELECT Municipality of Prague 1, Frants Dalgaard-Knudsen member of Lex Mundi Trade Licensing Department Stpán Radkovský Plesner Djama Guelleh Czech National Bank Jens Sørensen Electricité de Djibouti David Ilczyszyn Pia Dalziel PwC Denmark White & Case Tomás Richter Miller Rosenfalck LLP Said Guelleh Darar Clifford Chance Jane Stampe Ministère du Budget Ivo Janda Helle Feldborg PwC Denmark White & Case Michal Rohacek Rovsing & Gammeljord Amina Houssein Guirreh Financní Sprava—General Søren Toft Bjerreskov Guichet Unique Juraj Juhás Financial Directorate Magnus Gorridsen Fischer Plesner Glatzová & Co. DLA Piper Denmark Bahar Mahamoud Hassan Jaroslav Schulz Law Firm P/S Kim Trenskow Port Authority (Doraleh Ludvik Juicka INCZ CZ, s.r.o. Kromann Reumert, Multi-Purpose Port) Havel & Partners s.r.o., Martin Fjeldhøj member of Lex Mundi advokátní kancelá Mike Silin Kromann Reumert, Abdoulkader Hassan DHL Czech Republic member of Lex Mundi Anders Worsøe Mouhoumed Lucie Kacerová Magnusson Cabinet d’Avocat Kocián Solc Balastík, Tomás Skrha Anne Birgitte Gammeljord Maitre Abdoulkader advokátní kancelá, s.r.o. Rovsing & Gammeljord DJIBOUTI Hassan Mouhoumed Dana Sládecková Petr Kalensky Czech National Bank Henrik Groos Bank of Africa Mer Rouge Ramiss Houmed White & Case Accura HLB Djibouti Petr Smerkl Advokatpartnerselskab Mohamed Abayazid Houmed Jan Klas White & Case Moustafa Houssein Ali Czech Association of Louise Ingholt Gaarn Svendsen Mohamed Abdi Hassan Electricité de Djibouti Energy Sector Employers Ales Smetanka Plesner Cabinet ArkiMed Kocián Solc Balastík, Zeinab Kamil Ali Martina Kneiflová advokátní kancelá, s.r.o. Jens Steen Jensen Khaire Abdillahi Daher Cabinet ZK EY Kromann Reumert, Ministère du Budget Kristýna Solomonová member of Lex Mundi Sabrine Kassim Ali Jan Kovar Municipality of Prague 1, Ouloufa Ismail Abdo CAC International Bank CRIF—Czech Credit Trade Licensing Department Hans-Peter Jørgensen Office Djiboutien de la Bureau AS Gorrissen Federspiel Propriété Industrielle et Francoise Larisse Petra Stupkova Commerciale (ODPIC) Sofracor SARL Jan Krampera PRK Partners s.r.o. Trine Kahr Dvoák Hager & Partners advokátní kancelá, Bruun & Hjejle Mohamed-Kadar Abdoulkader Madina M. Bourhan member of Lex Mundi Guedi Guichet Unique Petr Kucera Christian Kjølbye Ministère du Budget CRIF—Czech Credit Marek Svehlík Plesner Ismael Mahamoud Bureau AS Svehlí & Mikulás Ahmed Abdourahman Cheik Université de Djibouti Advokáti, s.r.o. Kamilla Krebs Bohumil Kunc Kromann Reumert, Habon Abdourahman Cher Nima Mahamoud Notarial Chamber of the Sarka Tlaskova member of Lex Mundi Port Authority (Doraleh Tribunal de Première Czech Republic—Notáská Notarial Chamber of the Multi-Purpose Port) Instance Komora Ceské Republiky Czech Republic—Notáská Mikkel Stig Larsen Komora Ceské Republiky Kromann Reumert, Wahid Daher Aden Fatouma Mahamoud Hassan Petr Kusy member of Lex Mundi Port Authority (Doraleh Cabinet Mahamoud Ministry of Finance Teresa Vaculikova Multi-Purpose Port) White & Case Susanne Schjølin Larsen Alain Martinet Petr Kvapil Kromann Reumert, Anissa Ali Cabinet d’Avocats Kvapil & Sulc Daniel Vejsada member of Lex Mundi Port Authority (Doraleh Martinet & Martinet PRK Partners s.r.o. Multi-Purpose Port) Lukas Lejcek advokátní kancelá, Lise Lauridsen Marie-Paule Martinet BDP-Wakestone s.r.o. member of Lex Mundi Bech-Bruun Law Firm Sadik Ali Ismael Cabinet d’Avocats Cabinet ZK Martinet & Martinet Aneta Vermachová Jesper Avnborg Lentz Ministry of Justice Gorrissen Federspiel Abdourahman Aouad Izzi Ministère du Budget 240 DOING BUSINESS 2019
Gouled Mohamed Severin McKenzie José Cruz Campillo Fernando Marranzini Wilfredo Senior Ministère de l’Energie, McKenzie Architectural & Jiménez Cruz Peña Headrick Rizik Alvarez Lexco, Engineering, charge des ressources Construction Services Inc. & Fernández Management & naturelles Sarah de León Perelló Construction Erick Mendes Headrick Rizik Alvarez Jesús Geraldo Martínez Habib Ibrahim Mohamed Ministry of National & Fernández Alcántara Elizabeth Silfa Direction de l’Habitat Security, Labour Superintendencia de Bancos Headrick Rizik Alvarez et de l’Urbanisme and Immigration Raúl De Moya & Fernández Arquitectura & Vanessa Mateo Abdoulrazak Mohamed Ali Richard Peterkin Planificación JJ Roca & Asociados Melissa Silie Etude Notariale Gadileh Grant Thornton Medina Garrigó Abogados Alessandra Di Carlo Fabiola Medina Ibrahim Mohamed Omar Eugene G. Royer Pellerano & Herrera, Medina Garrigó Abogados Manuel Silverio Cabinet CECA Eugene G. Royer member of Lex Mundi Jiménez Cruz Peña Chartered Architect Laura Medina Jean Montagne Rosa Díaz Jiménez Cruz Peña Manuel Tapia Cabinet d’Avocats Kondwani Williams Jiménez Cruz Peña Dr. Ramon Tapia Montagne Williams & Horsford Ligia Melo Espinal & Associates Maria Soledad Diaz Perez Medina Garrigó Abogados Rahma Omar Kamil Pearl Williams Ramirez Suzaña Ramon Tapia Guichet Unique Supreme Court Registry & Asociados Rodolfo Mesa Chávez Dr. Ramon Tapia Mesa & Mesa Abogados Espinal & Associates Mahdi Osman Dawn Yearwood Rafael Dickson Morales Direction des Domaines Yearwood Chambers DMAC | Despacho Juridico Rafael Morel Juan Tejeda et de la Conservation Total Logistics Freight PwC Dominican Republic Foncière DOMINICAN REPUBLIC Ruben Edmead Marítima Dominicana Rita Mota Laura Troncoso Hisam Abas Rabache Diaz Reus & Targ LLP Headrick Rizik Alvarez OMG Direction des Domaines Michel El-Hage & Fernández et de la Conservation Juan Alcalde Robert Valdez Foncière OMG Christian Esquea Mota Apolinar Muñoz Schad Consulting Esquea & Valenzuela Schad Consulting Abdallah Ali Rirache Melba Alcántara Abogados Gisselle Valera Florencio Rirache Group Headrick Rizik Alvarez Natia Núñez Jiménez Cruz Peña & Fernández Zenon Felipe Headrick Rizik Alvarez Mohamed Robleh Djama Marítima Dominicana & Fernández Vilma Veras Terrero Cabinet d’Avocat Robleh Merielin Almonte Jiménez Cruz Peña Merielin Almonte Fernando Fernandez Pamela Ogando Ayman Said Estudio Legal Total Logistics Freight Dirección General de Dilcia Villanueva Villanueva Avocat Impuestos Internos EDESUR Patricia Álvarez Alejandro Fernández de Castro Djihad Said Ali Medina Garrigó Abogados PwC Dominican Republic Ramón Ortega Tammy Villar Notary PwC Ministerio de Eduardo Rodríguez Apolinario Mary Fernández Rodríguez Obras Publicas y Aicha Youssouf Abdi Dirección General Headrick Rizik Alvarez Ana Patricia Ossers Comunicaciones, MOPC Cabinet CECA de Aduanas & Fernández Jiménez Cruz Peña Chery Zacarías DOMINICA Tamara Aquino Leoncio García Henry Pastrano Lluberes Medina Garrigó Abogados JJ Roca & Asociados Electromecánica Jiménez Cruz Peña Kertist Augustus Garcia SRL ECUADOR Waterfront and Allied Lissette Balbuena Misdania Paulino Workers Union Stewart Title Alvaro Garcia Taveras Fenwal International, Inc. Claudio Mesias Agama Dominicana SA Esquea & Valenzuela Chiluisa David Bruney Abogados Kaulynam Peralta Empresa Electrica de Quito Jennifer Beauchamps EDESUR Yakima Cuffy Jiménez Cruz Peña Sandra Priscila Goico Berroa Pablo Aguirre De Freitas & De Freitas Seibel, Dargam Luisa Ericka Pérez Hernández PwC Ecuador and Johnson Luis Eduardo Bernard Henríquez & Herrera Superintendencia de Bancos Medrano María Isabel Aillón Lisa de Freitas González Tapia Abogados Víctor Gómez Angel Emmanuel Perez Pérez, Bustamante y Ponce, De Freitas & De Freitas Headrick Rizik Alvarez Souffront member of Lex Mundi and Johnson Laura Bobea & Fernández Dirección General Medina Garrigó Abogados de Aduanas Mariella Baquerizo Casey Destang Pablo González Tapia Equifax Ecuador Buró de Grant Thornton Felipe Branagan González Tapia Abogados Julio Pinedo Información Crediticia C.A. Arcoplan SRL Arquitectura PwC Dominican Republic Gina Dyer y Urbanismo Paloma Grullón Esteban Baquero Dyer & Dyer Pellerano & Herrera, Aimée Prieto Ferrere Abogados Ana Isabel Cáceres member of Lex Mundi Prieto Cabrera & Henry Dyer Troncoso y Caceres Asociados Diego Cabezas-Klaere Dyer & Dyer Nicauris Gutiérrez Cabezas & Cabezas-Klaere Eileen Jiménez Cantisano TransUnion Dominican Sayra J. Ramirez Evelina E-M. Baptiste Headrick Rizik Alvarez Republic Prieto Cabrera & Luis Cabezas-Klaere Magistrate Court & Fernández Asociados Cabezas & Cabezas-Klaere Vicmary Guzmán Marvlyn Estrado Marvin Cardoza TransUnion Dominican Alejandro Miguel Ramírez Juan José Campaña del KPB Chartered Dirección General de Republic Suzaña Castillo Accountants Impuestos Internos Ramirez Suzaña P&P Abogados Fabio Guzmán-Ariza & Asociados Nathaniel George Roberto Carvajal Polanco Guzmán-Ariza María Gabriela Cando DOMLEC Carvajal Polanco Jose Antonio Reyes Ferrere Abogados & Asociados SRL José A. Hernández Ageport, Agentes y Rhoda Joseph Estibadores Portuarios Antonella Cordero-Porras Invest Dominica Authority Milvio Coiscou Castro Paula Hernández Mera Ferrere Abogados Coiscou & Asociados González Tapia Abogados Aida Ripoll Justinn Kase Guzmán-Ariza Lucía Cordero Ledergerber Independent Regulatory José Colón Marlene Herrera Falconi Puig Abogados Commission EDESUR Coiscou & Asociados Jaime Roca JJ Roca & Asociados David Cornejo Glen Khan Maribel Concepción Hidalgo Luis Eduardo Jimenez PwC Ecuador Independent Regulatory Superintendencia de Bancos Jiménez Cruz Peña Naomi Rodríguez Commission Headrick Rizik Alvarez Augusto Curillo Pamela Contreras Luis J. Jiménez & Fernández Empresa Electrica de Quito Shaarme Laville JJ Roca & Asociados Jiménez Cruz Peña Millennium Freight Services Mariel Romero Juan Carlos Darquea Leandro Corral Carlos Jorge EDESUR Ferrere Abogados Frankie Lowe Guzmán-Ariza Arcoplan SRL Arquitectura DOMLEC y Urbanismo Katherine Rosa Fernando Del Pozo Contreras Rachel Cortes Jiménez Cruz Peña Gallegos, Valarezo & Neira Michelle Matthew Headrick Rizik Alvarez José M. López National Co-operative & Fernández Lopesa Juan Rosario Andrea Fernández de Córdova Credit Union Limited EDESUR Ferrere Abogados Esther Cruz Paola Mañón Taveras JJ Roca & Asociados Seibel, Dargam Felicia Santana Paola Gachet Henríquez & Herrera JJ Roca & Asociados Ferrere Abogados ACKNOWLEDGMENTS 241
Martín Galarza Lanas Mohamed Abd El-Sadek Hoda Attia Khaled El Sharkawy Tarek Hassib Puente Sáenz & Galarza International Center for Ministry of Transport Sarwat A. Shahid Law Firm Al Kamel Law Office Attorneys-at-Law, Cia Ltda Law, Intellectual Property and Arbitration (ICLIPA) Mohamed Azzam Mohamed El Sherbini Ahmed Hatem Arturo Griffin Valdivieso Federation of Egyptian Sarwat A. Shahid Law Firm Levari in association Pérez, Bustamante y Ponce, Ayman Abdallah Chambers of Commerce with Pitmans LLP member of Lex Mundi AM Law Firm Ahmed El-Swirky Tarek Badawy Northam Consultants Farah Hazem Pedro José Hajj Ferri Hoda Abdel Saleh Sarwat A. Shahid Law Firm AM Law Firm Ferrere Abogados Karim Adel Law Office Passant El Tabei Mohamed Salah Badour PwC Egypt Sherif Hefni Rubby Lucero Mohamed Abdel-Aziz Azab Ministry of Justice Levari in association Cabezas & Cabezas-Klaere South Cairo Electricity Farida El-Bakry with Pitmans LLP Distribution Company Shaban Baker Shalakany Law Office, María Isabel Machado Central Bank of Egypt member of Lex Mundi Mostafa Helmy Falconi Puig Abogados Mohamed Abdelgawad Ibrachy Legal Consultancy Sharkawy & Sarhan Wagih Barakat Ashraf Elibrachy Zulay Munoz Zurita Law Firm AAW Consulting Engineers Ibrachy Legal Consultancy Omneia Helmy P&P Abogados Faculty of Economics Hanan Abdelgawad Aly Hagir Beshir Amr Elsayed and Political Science, Francisco Javier Naranjo ECG Engineering Al Kamel Law Office Cairo Economic Court Cairo University Grijalva Consultants Group SA Naranjo & Asociados Joseph Sami Boutros Reem El-Tahawy Taher Helmy FedLex Ahmed Abdelhamid Al Alameya Company Hegazi Law Helmy, Hamza & Partners, Arab Agricultural member firm of Baker Wendy Noboa Production Co. Helena Constantine Karim Emam McKenzie International Ferrere Abogados Andersen Tax & PwC Egypt Mohamed Abdellatif Legal in Egypt Sara Hinton Wolfgang Oberer Abdellatif Law Office Saber Emam Schryver Mohamed Darwish Central Bank of Egypt Mohamed Hisham Hassan Ramy Mohamed Abdelrahman El Said Darwish & Partners Ministry of Investment Letty Ordoñez Schneider Electric Mahmoud Esmail Empresa Pública de Adel Ebraheim Hegazi Law Badawi Hozaien Movilidad y Obras Públicas Sherine Abdullah Karim Adel Law Office Hozaien Law Office Egyptian Electricity Utility Ahmed Essam Jose Parrales and Consumer Protection Menna El Abdeeny Ibrachy Legal Consultancy Haytham Hussein CAMICON Cámara Ministry of Industry Egyptian Global Logistics de la Industria de Nermine Abo El Atta and Foreign Trade Shahdan Essam la Construcción Ministry of Industry Talal Abu-Ghazaleh Nada Hussein and Foreign Trade Abdallah El Adly Legal (TAG-Legal) Shalakany Law Office, Ciro Pazmiño Yánez PwC Egypt member of Lex Mundi P&P Abogados Ahmed Abou Ali Hoda Etman Hassouna & Abou Ali Mariam El Alaily Saftwat & Partners Abdel Hamid Ibrahim Ciro Pazmiño Zurita Khodeir, Nour, & Taha Law Egyptian Financial P&P Abogados Gamal A. Abou Ali Firm, in association with Lena Ezat Regulatory Authority Hassouna & Abou Ali Al Tamimi & Company Hegazi Law Rodrigo Martin Pesantes Sáenz Badawy Ibrahim Pérez, Bustamante y Ponce, Omneya Abouhabaga Youmna El Fouly Mariam Fahmy PWC Egypt member of Lex Mundi Shalakany Law Office, Talal Abu-Ghazaleh Shalakany Law Office, member of Lex Mundi Legal (TAG-Legal) member of Lex Mundi Maha Ibrahim Bruno Pineda-Cordero Youssry Saleh & Partners Pérez, Bustamante y Ponce, Sherif Abusnea Mohamed Refaat El Houshi Omar Farid member of Lex Mundi Ministry of Housing and The Egyptian Credit Alliance Law Firm Mona Ibrahim Urban Communities Bureau I-Score DSV Patricia Ponce Arteta Hazem Fathi Bustamante & Bustamante Mohamed Adel Medhat El Kady Hassouna & Abou Ali Mehiar Joulji MY IP Global Kadmar Sarwat A. Shahid Law Firm Sandra Reed-Serrano Leila Fouad Pérez, Bustamante y Ponce, Mona Adel Hassan El Maraashly Deloitte Saif Allah Kadry member of Lex Mundi MY IP Global AAW Consulting Engineers Soliman, Hashish Shereen Fouad and Partners Santiago Reyes Mena Ahmed Adib Mohamed El Rafie Egyptian Electricity Santiago Reyes Khodeir, Nour, & Taha Law Alliance Law Firm Holding Company Mohamed Kafafi Mena—Abogado Firm, in association with The Egyptian Credit Al Tamimi & Company Sarah El Saghir Ismail Gaber Bureau I-Score Daniel Robalino-Orellana Talal Abu-Ghazaleh General Organization of Ferrere Abogados Sara Afify Legal (TAG-Legal) Export & Import Control Ahmed Kamal General Authority Ministry of Justice Montserrat Sanchez for Investment GAFI Mohamed El Sayed Samir Ghareeb Al-Nahas Ferrere Abogados Cairo Economic Court Ministry of Local Omar Sherif Kamal El Din Mohamed Aggag Development Shalakany Law Office, Leonardo Sempértegui Ministry of Justice Ramy El Sayed Fawzy member of Lex Mundi Sempértegui Ontaneda General Authority Karim Adel Kamel Ghobrial Abogados Haidy Ahmed for Investment GAFI Karim Adel Law Office Mohamed Kamel Shalakany Law Office, Al Kamel Law Office Juan Carlos Villao member of Lex Mundi Marwa El Shaarawy Karim Ghorab MARGLOBAL Sharkawy & Sarhan Alliance Law Firm Rasheed Kamel Vivian Ahmed Hassan Law Firm Al Kamel Law Office Manuel Zurita Ministry of Housing and Rabih Halabi MZ Sistemas Electricos Urban Communities Sara El Shaarawy BLOM Bank Egypt Ghada Kandil y Electronicos Ibrachy Legal Consultancy Ministry of Industry Ashraf Al Wakeel Karim Hamdy and Foreign Trade EGYPT, ARAB REP. Central Bank of Egypt Mostafa El Shafei The Egyptian Credit Ibrachy Legal Consultancy Bureau I-Score Ahmed Khairy Island Agencies Mahmoud AlFeki Court of Appeal and Services Yasmine El Shahed Hassan Hanaly Ashraf Alkafrawy Shalakany Law Office, Ministry of Justice Mohanad Khaled Readymade Garments Cairo Economic Court member of Lex Mundi BDO Khaled & Co. Export Council Hany Hanna Abd El Wahab Aly Ibrahim Aly El Shalakany Court of Cassation Taha Khaled Naguib Abadir Abd El Wahab Sons Shalakany Law Office, BDO Khaled & Co. Nacita Corporation member of Lex Mundi Nagy Hany Mahmoud Alzayat Youssry Saleh & Partners Dina Khattab Mohamed Abd El Hamid Alzayat Law Firm Emad El Shalakany Alliance Law Firm AM Law Firm Shalakany Law Office, Nafisa Mahmoud Hashem Ahmed Amin member of Lex Mundi Ministry of Housing and Sherif Latif Makar Omar Abd el Salam Scope Urban Communities Sherinil Group Al Kamel Law Office Khaled El Shalakany Sayed Ammar Shalakany Law Office, Sherif Hashem Ashraf Maamoun Farag Mohamed Abd ElMalek Al Kamel Law Office member of Lex Mundi Shearman & Sterling LLP Bosch Center Karim Adel Law Office Amr Ibrahim As Sarwy Sherry El Shalakany Mohab Hassan Gomaa M. Madny Sarwy & Sarwy Law Firm Shalakany Law Office, Helmy, Hamza & Partners, Ministry of Trade member of Lex Mundi member firm of Baker and Industry McKenzie International 242 DOING BUSINESS 2019
Tamer Magdy Molokhia Nasser Said Hossam Younes Erwin Alexander Haas Rene Rodas Egypt & Europe Greater Cairo Ministry of Trade Quinteros Gemma Logistics International Legal Water Company and Industry MH Legal Abogados Consulting Otto Rodríguez Salazar Ahmed Salah Hassan Sara Youness Luis Roberto Hernández Arita Lawyer Ibrahim Maher Youssry Saleh & Partners Talal Abu-Ghazaleh Hernández Arita Ingenieros DLA Matouk Bassiouny Legal (TAG-Legal) Kelly Beatriz Romero (part of DLA Piper Group) Youssry Saleh Francisco Hurtado Nassar Abogados Youssry Saleh & Partners Amr Youssef Lopez Hurtado SA Ahmed Maher Badr Afifi Ibrachy Legal Consultancy Mario Enrique Sáenz Cairo Court of Appeal Ahmed Salem Benjamín Valdez Iraheta Sáenz & Asociados Misr Spinning and Sandra Youssef Hery Lamia Mahgoub Weaving Company AM Law Firm Ligia Maria Lazo Ventura Jaime Salinas PwC Egypt Lazo Arquitectos García & Bodán Zeinab Samir Hend Zaghloul Asociados Mustafa Makram Al Kamel Law Office Mena Associates, Oscar Samour BDO Khaled & Co. member of Amereller Thelma Dinora Lizama Consortium Centro Sara Samy Rechtsanwälte de Osorio América Abogados Mariam Matrey Talal Abu-Ghazaleh Superintendencia del Egypt Surveying Authority Legal (TAG-Legal) Darah Zakaria Sistema Financiero Ernesto Sánchez Sharkawy & Sarhan Arias Abouelela Mohamed Muhammad Omar Sarwy Law Firm Mario Lozano Oriental Weavers Chubb Arias Alonso V. Saravia Mona Zobaa Asociación Salvadoreña Ahmed Mohamed Heba Sedky Ministry of Investment and Grisel Mancia de Ingenieros y General Organization of BLOM Bank Egypt International Cooperation Superintendencia del Arquitectos (ASIA) Export & Import Control Sistema Financiero Mohamed Serry EL SALVADOR Oscar Torres Marwa Mohamed Serry Law Office Cecilia Martinez García & Bodán Ministry of Justice León Sol Arquitectos Gemma Logistics Khalil Shaat Laura Urrutia Hoda Mohamed Etman Municipality of Francisco Armando Arias Francisco Martínez Greater Cairo Rivera Romero Pineda & Mauricio Antonio Urrutia Ola Mohammed Hassan Arias Asociados, member Superintendencia del Talal Abu-Ghazaleh Doaa M. Shabaan of Lex Mundi Sistema Financiero Legal (TAG-Legal) International Center for Mauricio Bernal Law, Intellectual Property AES El Salvador Guillermo Massana Julio César Vargas Solano Eman Moheyeldin and Arbitration (ICLIPA) ATCASAL Asociación García & Bodán Hassouna & Abou Ali Abraham Bichara de Transportistas de Abdallah Shalash AES El Salvador Carga de El Salvador Karla Elizabeth Zelaya Mariam Mohsen Abdallah Shalash & Co. Rodríguez Shalakany Law Office, Alexander Cader Luis Rodrigo Medina Superintendencia del member of Lex Mundi Ramy Shalash PwC Hernandez Sistema Financiero Abdallah Shalash & Co. MH Legal Abogados Alia Monieb Felix Canizales Edward Zuñiga Sharkawy & Sarhan Mohammad Shamroukh Arias Luis Alonso Medina Lopez EY Law Firm Ministry of Justice MH Legal Abogados Claudia Castellanos EQUATORIAL GUINEA Hossam Mostafa Ali Mostafa Shawky La Oficina de Planificación Astrud María Meléndez de Hossam Avocat Levari in association del Área Metropolitana de Chávez IMAGESA with Pitmans LLP San Salvador (OPAMSS) Asociación Protectora Alfred Mourice de Créditos de El Segesa (Sociedad Ministry of Finance Omar Sherif Christian Castro Salvador (PROCREDITO) de Electricidad de Sherif Saad Law Offices AES El Salvador Guinea Ecuatorial) Marina Mouris for Legal & International Antonio R. Méndez-Llort Ibrachy & Dermarkar Consultations Eduardo Iván Colocho Catota Romero Pineda & Elisabeth Ajamen Law Firm Innovations & Integrated Asociados, member BEAC Siège Sharif Shihata Solutions, SA de CV of Lex Mundi Khaled Mousa Shalakany Law Office, Maria Araújo General Authority for member of Lex Mundi Luis Alfredo Cornejo Martínez Raúl Alberto García Mirón VdA—Vieira de Almeida Roads, Bridges and Land Cornejo & Umaña, Ltda Bufete García Mirón & Cía & Associados Transport (GARBLT) Zeinab Shohdy de CV—member of Russell Khodeir, Nour, & Taha Law Bedford International Ricardo Molina N.J. Ayuk Karim Nabil Firm, in association with NOVITAS Centurion LLP Ibrachy Legal Consultancy Al Tamimi & Company Celina Cruz La Oficina de Planificación Fernando Montano Keseena Chengadu Khaled Nofal Mohamed Fakhry Shousha del Área Metropolitana de Arias Centurion LLP Ministry of Finance Egyptian Financial San Salvador (OPAMSS) Regulatory Authority Kenhy Alexandra Montenegro Sinforiano Ngomi Elomba Omar Sami El Tazy David Ernesto Claros Flores Nassar Abogados PwC Equatorial Guinea AM Law Firm Sylvia Sidrak García & Bodán Andersen Tax & Mario Moran Marcel Jeutsop Hazem Hassan Osman Mokbel Legal in Egypt Enrique Escobar M. Representaciones BLOM Bank Egypt Lexincorp Angel Mba Abeso Shaimaa Solaiman Jose Navas Centurion LLP Omima Ragab Challenge Law Firm Guillermo Escobar All World Cargo, SA de CV Hegazi Law Lexincorp Jose Mbara Frédéric Soliman Moises Orlando Pacas M. PwC Equatorial Guinea Khaled Mahmoud Ragheb Soliman, Hashish Roberta Gallardo de Cromeyer ATCASAL Asociación Mena Associates, and Partners Arias de Transportistas de Paulino Mbo Obama member of Amereller Carga de El Salvador Oficina de Estudios—ATEG Rechtsanwälte Gamalat Tabat Emma Galvez Ministry of Finance Gemma Logistics Geraldine Palma Ponciano Mbomio Nvó Said Ramadan Arafa AES El Salvador Gabinete Juridico de Egyptian Financial Sameh Tabban Jacqueline Galvez Ponciano Mbomio Nvo Regulatory Authority Abdellatif Law Office Gemma Logistics Sergio Perez AES El Salvador Frida Ndong Ingy Rasekh Mamdouh Taha Edwin Gálvez K5 Freeport Oil Centre Mena Associates, General Organization of AES El Salvador Adriana Portillo member of Amereller Export & Import Control Lexincorp Angel Francisco Ela Ngomo Rechtsanwälte Carlos Jose Guerrero Nchama Noha Taher Inmuebles SA Ana Patricia Portillo Reyes Juzgado de Instruccion Moatasem Rashed Ministry of Finance Latamlex—Guandique de Bata Oriental Weavers Gerardo Guidos Segovia Quintanilla Randa Tharwat Expertis Desiderio Nvono Mangue Tarek Fouad Riad Nacita Corporation Evelyn Rico Malabo Municipality Kosheri, Rashed & Riad Guillermo Guidos SIDISA Mahmoud Wahba Expertis Nanda Nzambi Bishoy Safwat Al Kamel Law Office Emilio Rivera PwC Equatorial Guinea Karim Adel Law Office Antonio Guirola Moze PwC Haidy Waheed Lexincorp Antonio Ondo Obiang Sherif Safwat AM Law Firm Carlos Roberto Rodríguez Mangue Safwat and Partners Consortium Centro Arab Contractors Co. Legal Consultants América Abogados ACKNOWLEDGMENTS 243
Zenika Sanogho Ege Metsandi Earl John Henwood Wendwesen Alula Mehrteab Leul PwC Equatorial Guinea Creditinfo Eesti AS Henwood & Company City Administration Mehrteab Leul & Associates of Addis Ababa— ERITREA Maris Milpak Andrew Linsey Construction Bureau Michael Mamo Advokaadibüroo PwC Swaziland Addis Exporter Senai Andemariam Sorainen AS Ashenafi Tarekegn Asfaw Berhane Gila-Michael Mangaliso Magagula Getnet Yawkal Mebratu Law Firm Sandra-Kristin Noot Magagula & Hlophe Shumet Asmamaw Getnet Yawkal Law Office Ellex Raidla City Administration Berhane Gila Michael Advokaadibüroo OÜ Gugu Mahlinza of Addis Ababa— Misrak Mengehsa Berhane Gila-Michael Swaziland Revenue Construction Bureau Packford International Law Firm Arne Ots Authority Ellex Raidla Sisay Asres Alem Mengsteab Mewael Tekle Advokaadibüroo OÜ Gabsile Maseko FLK Trading PLC Ethiopian General Department of Energy Robinson Bertram Installation Supply Olavi Ottenson Yodit Assefa ESTONIA Deloitte Advisory AS Thabiso Masina The Motor & Habtewold Menkir Deeds Registry Engineering Company Habtewold Menkir and Advokaadibüroo NOVE OÜ Kirsti Pent Co. Chartered Certified Law Office FORT Sabelo Masuku Ato Awoke Asfaw Accountant’s (UK) Oliver Ämarik Howe Masuku Awoke Asfaw Authorized Authorized Auditors Advokaadibüroo Kaitti Persidski Nsibande Attorneys Accounting Sorainen AS Estonian Chamber Dula Merera of Notaries Steve Mitchell Atkilit Bekele Aet Bergmann MMA Mesfin Tafesse and Mahlet Mesganaw Getu BNT Attorneys-at-Law Jelizaveta Rastorgujeva Associates Law Office Dagnachew Tesfaye Advokaadibüroo OÜ NJORD Law Firm Kenneth J. Motsa and Mahlet Mesganaw Robinson Bertram Fekadu Bekele Law Office Nikita Divissenko Martin-Johannes Raude Ethiopia Revenues and TGS Baltic Ellex Raidla Nozipho Msibi Customs Authority (ERCA) Mekdes Mezgebu Advokaadibüroo OÜ Federation of Swaziland Mesfin Tafesse and Ülleke Eerik Employers and Chamber Nega Binalfew Associates Law Office Estonian Land Board Tõnu Roosve of Commerce Binalfew Law Firm Elektrilevi OÜ Nuredin Mohammed Alger Ers Kobla Quashie Hanna Betachew Birhanu AE Projekti Insener Piret Saartee Kobla Quashie and Mehrteab Leul & Associates Titus Mukora Centre of Registers & Associates PwC Kenya Carri Ginter Information Systems Semere Wolde Bonger Advokaadibüroo José Rodrigues National Bank of Ethiopia Yonas Mulatu Sorainen AS Katrin Sarap Rodrigues & Associates Mesfin Tafesse and NJORD Law Firm Hailu Burayu Associates Law Office Kristine Jarve Sydney Simelane Lawyer Deloitte Advisory AS Häli Sokk Surveyor General Tariku Oljira Advokaadibüroo Department, Ministry Dawit Daniel Daye Bensa Export PLC Andres Juss Sorainen AS of Natural Resources HD Ethiopian Coffee Estonian Land Board and Energy Trading PLC Habte Petros Lisette Suik Yichalal Transit Erica Kaldre Advokaadibüroo Pieter Smoor Wondowosen Degefa Service and Freight Hough, Hutt & Partners OÜ Sorainen AS Integrated Development Ethiopia Revenues and Forwarding PLC Consultants (IDC) Customs Authority (ERCA) Sander Kärson Nele Suurmets Nigussie Seid TGS Baltic Advokaadibüroo John Thomson Addis Demeke Ethiopia Revenues and Sorainen AS Mormond Electrical City Administration Customs Authority (ERCA) Katre Kasepold Contractors of Addis Ababa— Estonian Logistics and Maris Tamp Construction Bureau Meklit Seifu Freight Forwarding PwC Estonia Manene Thwala Delnessahou Association Thwala Attorneys Nebiyu Desta Nebiyu Tadesse—Counselor Maria Teder Temesgen Eridaw and Attorney-at-Law Raimo Klesment Ellex Raidla Joseph Waring City Administration NJORD Advokaadibüroo OÜ Waring Attorneys of Addis Ababa— Biruh Setargew Construction Bureau PwC Edward Kostjuk Triin Toom Patricia Zwane Hough, Hutt & Partners OÜ Advokaadibüroo TransUnion ITC Fekadu Gebremeskel Kebede Shai Sorainen AS Swaziland Pty. Ltd. Fekadu Petros Legal Service Ethiopia Revenues and Villu Kõve Customs Authority (ERCA) Estonian Supreme Court Veikko Toomere ETHIOPIA Simon Getachew Kassaye NJORD Law Firm PwC Mekdes Shiferaw Tanja Kriisa Mizan Consultancy & Green International PwC Estonia Silvia Urgas Accountancy Service Berhane Ghebray Logistic Services TGS Baltic Berhane Ghebray Paul Künnap Target Business Consultant & Associates Getu Shiferaw Deme Advokaadibüroo Kai Vainola Mehrteab Leul & Associates Sorainen AS Advokaadibüroo Dagnachew Tesfaye Abetew Yared Guta Sorainen AS Dagnachew Tesfaye Wondwossen Sintayehu Arvo Kuusik and Mahlet Mesganaw Asheber Hailesilassie AssetKey PLC Hough, Hutt & Partners OÜ Ingmar Vali Law Office Trans Ethiopia PLC—TEPLCO Centre of Registers & Menelik Solomon Liisu Lell Information Systems Tegene Adise Nuru Hassen Dashen Bank S.C. Deloitte Advisory AS City Administration Trans Ethiopia PLC—TEPLCO Hannes Vallikivi of Addis Ababa— Delnessahou Tadesse Martti Lemendik Derling Construction Bureau Dawit Hundesa Delnessahou Metaprint Ltd. City Administration Tadesse—Counselor Paul Varul Wegderes Agonafir of Addis Ababa— and Attorney-at-Law Hannes Lentsius TGS Baltic Wegderes Nigusie Construction Bureau PwC Estonia Chartered Certified Fasil Tadesse Peeter Viirsalu Accountant & Apollo Karumba FLK Trading PLC Berit Loog TGS Baltic Certified Audit Firm PwC Kenya Ministry of Justice Mesfin Tafesse Kaija Vill Siraj Ahmed Ato Kassim Fite Mesfin Tafesse and Karin Madisson Elektrilevi OÜ Packford International State of Oromia Urban Associates Law Office Advokaadibüroo Land Tenure Registration Sorainen AS ESWATINI Ato Melese Aleka & Information Agency Meskelu Tamrat Construction Permit and City Administration Annika Mägipõld Samkelo Chauca Control Authority Wouhib Kebede of Addis Ababa— Estonian Tax and Kobla Quashie and Wouhib Kebede Construction Bureau Customs Board Associates Girma Alemu Mengesha and Associates Assefa & Associates Kenawak Taye Ants Mailend M. Pendulo Pepe Dlamini Yosef Kebede Mesfin Tafesse and Advokaadibüroo P.M. Dlamini Attorneys Assefa Ali Beshir Dashen Bank S.C. Associates Law Office Sorainen AS Assefa & Associates Veli Dlamini Belay Ketema Solomon Demissie Tegegn Kaps Meelis Interfreight Pty. Ltd. Belay Ketema Law Office Net Engineering Elektrilevi OÜ Consultancy 244 DOING BUSINESS 2019
Gaim Yibrah Tesema Rahul Ral Kimmo Mettälä Anis Benissad Eva Kopelman Gaim Yibrah Carpenters Shipping Krogerus Attorneys Ltd. Lanouar Partners Gide Loyrette Nouel, member of Lex Mundi Seyoum Yohannes Tesfay Janet Raman Linda Miettinen Florence Bequet-Abdou GeTS Law Office Munro Leys Eversheds Attorneys Ltd. PwC Société d’Avocats Ruben Koslar Jeantet AARPI Gizeshwork Tessema Jagindar Singh Mia Mokkila Pierre Binon Gize PLC Carpenters Shipping Roschier Attorneys Ltd. Banque de France Paul Lafuste Veil Jourde Wossenyeleh Tigu James Sloan Ilari Mustonen Andrew Booth Mesfin Tafesse and Siwatibau & Sloan Castrén & Snellman Andrew Booth Architect Mohamed Lanouar Associates Law Office Attorneys Ltd. Lanouar Partners Narotam Solanki Nicolas Bréham Getahun Walelgn PwC Fiji Janne Nurminen RTE International Daniel Arthur Laprès Mesfin Tafesse and Roschier Attorneys Ltd. Avocat à la Cour Associates Law Office Jone Vuli Patricia Cadet-Racinoux d’Appel de Paris Westpac Banking Emma Nyyssölä Electricité Réseau Fasil Woldeyohannes Corporation White & Case Distribution France Annie Le Berre Girma and Fasil Audit PwC Société d’Avocats Service Partnership FINLAND Julia Parikka Isabelle-Victoria Carbuccia Hannes Snellman IVCH Law Alann Le Guillou Tameru Wondmagegnehu Manne Airaksinen Attorneys Ltd. White & Case Getahun Worku Roschier Attorneys Ltd. Frédéric Cauvin Lawyer Sampsa Pekkinen PwC Société d’Avocats Elsa Lourdeau Timo Airisto Roschier Attorneys Ltd. Mayer Brown Mekidem Yehiyes White & Case Jean-Pierre Clavel International LLP Mesfin Tafesse and Arttur Puoskari SCP Jean-Pierre Clavel Associates Law Office Petri Avikainen White & Case Alexandre Majbruch White & Case Stephan de Groër Dentons Demeke Zegeye Mikko Rajala Jeantet AARPI City Administration Hillevi Ekstrom Bird & Bird Attorneys Ltd. Wladimir Mangel of Addis Ababa— OY Niklashipping Ltd. Jean-Paul Decorps Mayer Brown Construction Bureau Vuokko Rajamäki Etude Maître Jean- International LLP Esa Halmari Roschier Attorneys Ltd. Paul Decorps Sintayehu Zeleke Hedman Partners Frédéric Mercier Federal High Court Krista Rekola Guillaume Delord Mathez Transports Johanna Haltia-Tapio White & Case Mayer Brown Internationaux SA FIJI Hannes Snellman International LLP Attorneys Ltd. Ingrid Remmelgas Corinne Millot-Dumazert Eddielin Almonte Roschier Attorneys Ltd. Djaffer Doulache Banque de France PwC Fiji Seppo Havia Cabinet RCA Dittmar & Indrenius Jasse Ritakallio Nathalie Morel Lisa Apted Lindfors & Co. Segolene Dufetel Mayer Brown KPMG Harri Hirvonen Attorneys-at-Law Ltd. Mayer Brown International LLP PwC Finland International LLP Nicholas Barnes Mikael Ruotsi Nathalie Nègre-Eveillard Munro Leys Henni Hokkanen Hedman Partners Jean-Marc Dufour White & Case Eversheds Attorneys Ltd. France eCommerce Jone Cavubati Petri Seppälä International Michel Nisse Fiji Export Council Jussi Hulkkonen PwC Finland PwC Société d’Avocats Finnish National Odile Dupeyré Rhea Chand Board of Customs Nikolas Sjöberg Solveig Avocats Catherine Ottaway Munro Leys Krogerus Attorneys Ltd. Hoche Société d’Avocats Pekka Jaatinen Philippe Durand Sangeeta Chand Castrén & Snellman Tuomo Tanttu PwC Société d’Avocats Hugo Pascal Ministry of Justice Attorneys Ltd. PwC Finland Gide Loyrette Nouel, Benoit Fauvelet member of Lex Mundi Suresh Chandra Juuso Jokela Toivo Utso Banque de France MC Lawyers Suomen Asiakastieto Oy Helsinki Enterprise Agency Arnaud Pelpel Ingrid Fauvelière Pelpel Avocats William Wylie Clarke Mika Karppinen Tuuli Vapaavuori-Vartiainen Jeantet AARPI Howards Lawyers Hannes Snellman Eversheds Attorneys Ltd. Thomas Philippe Attorneys Ltd. Ivan Féron Mayer Brown Visvanath Das Seija Vartiainen PwC Société d’Avocats International LLP Fiji Revenue and Katariina Kasi PwC Finland Customs Service Eversheds Attorneys Ltd. Louis Feuillée Marie-Hélène Pinard-Fabro Marko Vuori White & Case PwC Société d’Avocats Anthony Frazier Marta Kauppinen Krogerus Attorneys Ltd. Hannes Snellman Nataline Fleury Jean-Francois Riffard Dilip Jamnadas Attorneys Ltd. Anu Waaralinna Ashurst LLP Universite Clermont Jamnadas and Associates Roschier Attorneys Ltd. Auvergne, Ecole du Droit Lalli Knuutila Lionel Galliez Jerome Kado Finnish Patent and Gunnar Westerlund Conseil Supérieur du Nicolas Rontchevsky PwC Fiji Registration Office Roschier Attorneys Ltd. Notariat (Paris) Avocat et Professeur Agrégé des Facultés Mohammed Afzal Khan Milla Kokko-Lehtinen FRANCE Nassim Ghalimi de Droit Khan & Co. Barristers PwC Finland Veil Jourde & Solicitors Allez & Associés Pierre-Yves Rossignol Lisa Koskela Régine Goury SCP Granrut Avocats Emily King Dittmar & Indrenius GTE Mayer Brown Munro Leys International LLP Guillaume Rougier-Brierre Jukka-Pekka Kunnari Mairie de Paris Gide Loyrette Nouel, Peter Ian Knight Roschier Attorneys Ltd. François Grenier member of Lex Mundi Cromptons Solicitors Union Française Pia Laaksonen de l’Électricité Kevin Grossmann Philippe Roussel Galle Madhulesh Lakhan White & Case Cabinet Grossmann Université Paris Descartes Williams & Gosling Ltd. Nadhia Ameziane Kaisa Lamppu Dentons Mahmoud Hassen Abibatou Samb-Diouck Tamiana Low PwC Finland Lawyer Etude Samb-Diouck Munro Leys Bruno Amigues Patrik Lindfors Amigues Auberty Karl Hepp de Sevelinges Michael Samol Hemendra Nagin Lindfors & Co. Jouary Pommier Jeantet AARPI Jeantet AARPI Sherani & Co. Attorneys-at-Law Ltd. Yves Ardaillou Pierre Herné Laure Sans Jon Orton Patrick Lindgren Bersay Associes Cabinet Herné White & Case Orton Architects Law Office ADVOCARE Anne-Valérie Attias-Assouline Marc Jobert Pierre-Nicolas Sanzey Pradeep Patel Jaakko Maijala PwC Société d’Avocats Jobert & Associés Stephenson Harwood BDO Russell Bedford International Julien Bellapianta Philippe Jouary Emmanuel Schulte Ramesh Prasad Lal ATS International Amigues Auberty Bersay Associes Carpenters Shipping Olli Mäkelä Jouary Pommier Hannes Snellman Hervé Beloeuvre Maxime Simonnet Mele Rakai Attorneys Ltd. Fiduciaire Beloeuvre Abdelmalek Kherbachene Dentons Sherani & Co. et Associés Lanouar Partners ACKNOWLEDGMENTS 245
Isabelle Smith Monnerville Davy Mendoume Kebba Jobe Khatia Esebua Elnur Mammadov Smith d’Oria Ministère de l’Economie Dabani Electrical Alliance Group Holding Enterprise Nicola Mariani Lionel Spizzichino Marc Mihindou Mariam Gabashvili Dechert Georgia LLC Willkie Farr & FEAG Cabinet d’Expertise Sulayman M. Joof McGill Gallagher LLP Comptable S.M. Joof Agency Elene Mebonia Teymuraz Gamrekelashvili Legal Partners Antoine Tadros Yannick Mokanda Basiru Kareem Telasi Associated (LPA) LLC White & Case Ministère de l’Economie DT Associates, Independent Correspondence Firm Archil Giorgadze Salome Meladze Pierre Tarrade Abel Mouloungui of Deloitte Touche Dechert Georgia LLC BGI Legal Conseil Supérieur du Etude Maître Abel Tohmatsu Limited Notariat (Paris) Mouloungui Givi Giorgadze Roin Migriauli Abdoullah Konateh Investors Council Law Office Migriauli Antoine Tsekenis Clotaire N’dong Mahfous Engineering & Partners Smith d’Oria Ministère de l’Economie, Consultants Denis Glushak du Commerce, de VENI Ltd. Giorgi Mikautadze Jean-Marc Valot l’Industrie et du Tourisme George Kwatia Tbilisi City Court Beylouni Carbasse PwC Ghana Lasha Gogiberidze Guény Valot Vernet François Nguema Ebane BGI Legal Ia Mikhelidze Cabinet Atelier 5A Patricia Leers Georgia Revenue Service Frederic Varin A-Law International Marika Gogoladze Frédéric Varin et Claudia Patrick Nzambe Law Firm Notary Chamber Tamar Morchiladze Varin Notaires Associés Direction Générale des of Georgia BGI Legal Douanes et Droits Indirects Anna Njie François Vergne Amie Bensouda & Co. Alexander Gomiashvili Kakhaber Nariashvili Gide Loyrette Nouel, Jean Serge Ogoula JSC Credit Info Georgia member of Lex Mundi Cellule E-Taxes Clement Okey Sophie Natroshvili PwC Ghana Goga Gujejiani BGI Legal Déborah Viaud Fulgence Ongama Hoche Société d’Avocats Tribunal de Première Baboucarr Owl Nana Gurgenidze Lasha Nodia Instance de Libreville National Water and Legal Partners Nodia, Urumashvili Ronène Zana Electricity Company Ltd. Associated (LPA) LLC & Partners PwC Société d’Avocats Laurent Pommera PricewaterhouseCoopers Sydney Riley Eter Iosebidze Tamta Nutsubidze Stephane Zecevic Tax & Legal SA Office Legal Chambers Begiashvili & Co. Les Notaires du Tamar Jikia Limited Law Offices Quai Voltaire Hantamalala Rabarijaona Janet Ramatoulie Sallah-Njie Dechert Georgia LLC John W. Ffooks & Co. Torodo Chambers Maia Okruashvili GABON George Jugeli Georgian Legal Valene Ramses Aji Penda B. Sankareh Investors Council Partnership Law Firm Bollore Transport Ramses DT Associates, Independent & Logitics Gabon Correspondence Firm David Kakabadze Tamta Otiashvili Christophe Adrien Relongoué of Deloitte Touche Georgian Legal Ministry of Economy and Conservation de la PricewaterhouseCoopers Tohmatsu Limited Partnership Law Firm Sustainable Development Proprieté Foncière et Tax & Legal SA des Hypothèques Bakary Sanneh Grigol Kakauridze George Paresishvili Christian Solofosaona Department of Physical Ministry of Economy and Georgian Stock Exchange Mairie de Libreville FEAG Cabinet d’Expertise Planning and Housing Sustainable Development Comptable Simon Parsons Municipalité de Libreville Famara Singhateh Nikoloz Kakauridze PwC Georgia Ines Vaz A-Law International Azimuti Ltd. Ahmat Abdoulsalam PricewaterhouseCoopers Law Firm Nathia Sakhokia Accounting Management Tax & Legal SA David Kakhiani National Bureau Salieu Taal Montage Georgia of Enforcement Y.A. Adetona Laetitia Yuinang Temple Legal Practitioners Cabinet Fidexce Olam International Irakli Kandashvili Levan Samanishvili GEORGIA Oceannet Georgia Ltd. Angéla Adibet GAMBIA, THE Mari Khardziani Deloitte Juridique et Fiscal Sandro Bakhsoliani National Agency of Mikheil Sarjveladze Victoria Andrews Insta LLC Public Registry Ministry of Justice Elisabeth Ajamen Farage Andrews BEAC Siège Law Practice David Bardavelidze Ani Khojelani Manzoor Shah Oceannet Georgia Ltd. BGI Legal Globalink Logistics Group Marcellin Massila Akendengue Malick Bah Société d’Energie et National Environment Lasha Beraia Dachi Kinkladze Edvard Shermadini d’Eau du Gabon (SEEG) Agency Rustavi Metallurgical Georgia Revenue Service Georgian Farmers’ Plant Association Madeleine Berre Janko Bass Nino Kotishadze Deloitte Juridique et Fiscal DT Associates, Independent Levan Berdzenishvili Legal Partners Irina Sigua Correspondence Firm Georgian Trans Associated (LPA) LLC Georgia Revenue Service Jean-Pierre Bozec of Deloitte Touche Expedition Ltd. Project Lawyers Tohmatsu Limited Aieti Kukava Tea Sonishvili Tatia Berekashvili Alliance Group Holding Ministry of Economy and Nicolas Chevrinais Abdul Aziz Bensouda Ministry of Economy and Sustainable Development EY FFA Juridique et Fiscal Amie Bensouda & Co. Sustainable Development Nino Kvinikadze Nodia, Urumashvili Giorgi Tavartkiladze Regine D’Almeida Mensah Amie N.D. Bensouda Nino Berianidze & Partners Deloitte OHADA Legis Amie Bensouda & Co. Ministry of Economy and Sustainable Development Danelia Lasha Tamara Tevdoradze Samuella Do Rego Odzangbateh Nutifafa Dake Azimuti Ltd. BGI Legal PricewaterhouseCoopers PwC Ghana Revaz Beridze Tax & Legal SA McGill Ela Lekishvili Antonina Tselovalnikova Ida Denise Drameh F-Chain Gianti Logistics Anaïs Edzang Pouzere Ida D. Drameh & Associates Sandro Bibilashvili PricewaterhouseCoopers BGI Legal Irakli Lekishvili Vakhtang Tsintsadze Tax & Legal SA Loubna Farage Toyota Caucasus LLC Ministry of Economy and Farage Andrews Arsen Bortsvadze Sustainable Development Gilbert Erangah Law Practice Amper Co. Energy Tea Loladze Etude Maître Erangah Solutions Ministry of Economy and Tamar Tvildiani Dzidzedze Fiadjoe Sustainable Development Toyota Caucasus LLC Augustin Fang PwC Ghana Anna Chikovani Cabinet Augustin Fang Dechert Georgia LLC Mirab-Dmitry Lomadze Kote Ukleba Sarane Hydara Electrical Service Group Anne Gey Bekale Mahfous Engineering Ekaterine Danelia Sofia Machaladze Etude Maître Gey Bekale Consultants Nodia, Urumashvili McGill Samson Uridia & Partners Georgia Revenue Service Louis Pascal Mbighi Momodou Jallow Amiran Makaradze Ministère de l’Economie Amie Bensouda & Co. Valerian Davitaia Begiashvili & Co. Ana Utsunashvili Georgian Stock Exchange Limited Law Offices National Bureau Jean-Joel Mebaley Lamin S. Jatta of Enforcement Destiny Executives Accord Associates Rusudan Dochviri Irakli Mamaladze Architects—Agence Telasi Tegeta Motors Zviad Voshakidze du Bord de Mer Telasi 246 DOING BUSINESS 2019
GERMANY Götz-Sebastian Hök Martina Rothe Larry Adjetey Kimathi Kuenyehia Dr. Hök Stieglmeier Ashurst LLP Law Trust Company Kimathi & Partners Diaz Reus & Targ LLP & Partner John-Patrick Scherer Stella Adu-Donkor Susan-Barbara Kumapley Stromnetz Berlin GmbH Elke Holthausen-Dux Latham & Watkins LLP Gyandoh Asmah & Co. Bentsi-Enchill, Letsa Mock Partnerschaft von & Ankomah, member Cihangir Agdemir Rechtsanwälten mbB Philip Schmidt Eric Afful-Baiden of Lex Mundi Reed Smith LLP Reed Smith LLP Metro Works Department Ralph Hummel Mary Kwarteng Christoph Auchter Avocado Rechtsanwälte Justus Schmidt-Ott Sena Agbekoh PwC Ghana Shearman & Sterling LLP Raue LLP AB & David Markus Jakoby George Kwatia Marc Bäumer Jakoby Rechtsanwälte Volker Schwarz Benjamin Agbotse PwC Ghana Reed Smith LLP HEUSSEN H & G Architects Volker Kammel Rechtsanwaltsgesellschaft and Consultants Eric Nii Yarboi Mensah Anna-Lena Baur Reed Smith LLP mbH Sam Okudzeto & Associates GSK Stockmann + Kollegen Irene Agyenim-Boateng Johann Klein Mike Silin AB & David Kwadwo Ntrakwah Francis Bellen Beeh & Happich GmbH— DHL Czech Republic Ntrakwah & Co. Reed Smith LLP member of Russell George Ahiafor Bedford International Kai Sebastian Staak XDSDATA Ghana Ltd. Abena Ntrakwah-Mensah Henning Berger PricewaterhouseCoopers Ntrakwah & Co. White & Case Alexander Kollmorgen Legal Aktiengesellschaft Cecilia Akyeampong K&L Gates LLP Rechtsanwaltsgesellschaft Physical Planning Elikem Nutifafa Kuenyehia Jennifer Bierly Department ENSafrica GSK Stockmann + Kollegen Jörg Kraffel Kolja Stehl White & Case Shearman & Sterling LLP Jonathan Amable Wordsworth Odame Larbi Justus Binder Bentsi-Enchill, Letsa Consultant Reed Smith LLP Iris Kruse Karl-Thomas Stopp & Ankomah, member Reed Smith LLP Mock Partnerschaft von of Lex Mundi Joyce Odoi Ulrike Elisabeth Bischof Rechtsanwälten mbB ENSafrica Reed Smith LLP Ernst-Otto Kuchenbrandt Mellisa Amarteifio Deutsche Bundesbank Jürgen Streng Sam Okudzeto & Associates Reginald Odoi Heiko Büsing Mayer Brown Kimathi & Partners PricewaterhouseCoopers Baerbel Kuhlmann International LLP Nene Amegatcher Legal Aktiengesellschaft EY Sam Okudzeto & Associates Sam Okudzeto Rechtsanwaltsgesellschaft Stephan Strothenke Sam Okudzeto & Associates Claudia Kuhn Tomik-Partner mbB Ishmael Amuzu-Quaidoo Thomas Büssow Reed Smith LLP PwC Ghana Mike Oppong Adusah PwC Germany Tobias Taetzner Bank of Ghana Andreas Lange PwC Germany Kennedy Paschal Anaba Christiane Conrads Mayer Brown LLP Lawfields Consulting Patience Puorideme PricewaterhouseCoopers Heiko Vogt Physical Planning Legal Aktiengesellschaft Peter Limmer Panalpina Wilfred Kwabena Department Rechtsanwaltsgesellschaft Notare Dr. Limmer Welttransport GmbH Anim-Odame & Dr. Friederich Lands Commission Cynthia Jumu Quarcoo Helge Dammann Urte von Raczeck CQ Legal & Consulting PricewaterhouseCoopers Steffen Lindemann SCHUFA Holding AG Sylvester Appiah Legal Aktiengesellschaft Mayer Brown LLP ENSafrica Laryea Quartey Rechtsanwaltsgesellschaft Christopher Wagner Baker Tilly Andah + Andah Kevin Löffler PricewaterhouseCoopers Adwoa S. Asamoah-Addo Chartered Accountants Sercan Özer Demiral Shearman & Sterling LLP Legal Aktiengesellschaft Nana Akuoku Sarpong Kirkland & Ellis LLP Rechtsanwaltsgesellschaft & Partners Benjamin Quaye Andreas Löhdefink Ministry of Land and Duc Anh Do Shearman & Sterling LLP Carla Anna Barbara Weinhardt Fred Asiamah-Koranteng Natural Resources of Arvigor Trading White & Case Bank of Ghana the Republic of Ghana & Co. GmbH Sacha Lürken Kirkland & Ellis LLP Matthias Weissinger Kofi Asmah Shirley Somuah Andreas Eckhardt Shearman & Sterling LLP Gyandoh Asmah & Co. Ntrakwah & Co. PricewaterhouseCoopers Roland Maaß Legal Aktiengesellschaft Latham & Watkins LLP Hartmut Wicke Isaac Bening Theophilus Tawiah Rechtsanwaltsgesellschaft Notare Dr. Wicke XDSDATA Ghana Ltd. Nobisfields Barristers Nora Matthaei und Herrler & Solicitors Sigrun Erber-Faller Avocado Rechtsanwälte Thomas Blankson Notare Erber-Faller Marco Wilhelm XDSDATA Ghana Ltd. Ivy Tetteh und Voran Werner Meier Mayer Brown LLP Metro Works Department Simmons & Simmons LLP C. Kwesi Buckman Johann-Friedrich Fleisch Victoria Willcox-Heidner Archi-Dev Consult Ebenezer Teye Agawu Kanzlei Fleisch Frank Mizera Tomik-Partner mbB Consolidated Shipping Reed Smith LLP Amanda Clinton Agencies Limited Alexander Freiherr von Aretin Thomas Winkler Clinton Consultancy— Graf von Westphalen Marius Moeller DOMUS AG—member Business Regulatory M.C. Vasnani Rechtsanwälte PwC Germany of Russell Bedford Compliance Specialists Consolidated Shipping Partnerschaft International Agencies Limited Rositsa Nacheva Rachel Dagadu Simon Grieser Kirkland & Ellis LLP Stefan Wirsch ENSafrica Thecla Wricketts Reed Smith LLP Latham & Watkins LLP Bentsi-Enchill, Letsa Wolfgang Nardi Kwasi Danso Amoah & Ankomah, member Jane Grinblat Kirkland & Ellis LLP Gerlind Wisskirchen Kimathi & Partners of Lex Mundi Reed Smith LLP CMS Hasche Sigle Martin Ostermann Diana Asonaba Dapaah GREECE Andrea Gruss Magma Architecture Uwe Witt Sam Okudzeto & Associates Merget + Partner PricewaterhouseCoopers Manolis Amariotakis Dirk Otto Legal Aktiengesellschaft Ras Afful Davis Hellenic Electricity Klaus Günther DENK Rechtsanwaelte Rechtsanwaltsgesellschaft Climate Shipping & Trading Distribution Network Oppenhoff & Partner Operator SA Nadine Pieper GHANA Jerry Dei Marc Alexander Häger Mayer Brown LLP Sam Okudzeto & Associates Sophia Ampoulidou Oppenhoff & Partner Solomon Ackom Drakopoulos Law Firm John Piotrowski Grimaldi Ghana Ltd. Christina Furler Robin Halbow Jakoby Rechtsanwälte Furler Architects Ltd. Evangelos Angelopoulos PwC Germany George Kingsley Acquah E. Angelopoulos Law Office Moritz Pottek Abeku Gyan-Quansah Sebastian Harder PricewaterhouseCoopers John Acquah PwC Ghana Eve Athanasekou PricewaterhouseCoopers Legal Aktiengesellschaft Grimaldi Ghana Ltd. Hellenic Notary Legal Aktiengesellschaft Rechtsanwaltsgesellschaft Rhoda Gyepi-Garbrah Association Rechtsanwaltsgesellschaft Lily Acquaye Ntrakwah & Co. Anselm Reinertshofer JLD & MB Legal Amalia Balla Maximilian Heufelder Reed Smith LLP Consultancy Roland Horsoo Potamitis-Vekris Kirkland & Ellis LLP Bouygues Construction Sebastian Reinsch Marc Addae Elli Bereti Tina Hoffmann Janke & Reinsch Melmac Electricals Matilda Idun-Donkor Elias Paraskevas Mayer Brown LLP Reindorf Chambers Attorneys 1933 Malte Richter Mayer Brown LLP Amenu Kuenyehia Kimathi & Partners ACKNOWLEDGMENTS 247
George Bersis Zafiria Kosmidou Vassiliki Salaka Ernie James Emanuel Callejas Potamitis-Vekris Karatzas & Partners Karatzas & Partners Ministry of Economic Carrillo & Asociados Development, Planning, Dimitris Bimpas Alexia Kourti Ioannis Sarakinos Trade, Cooperatives and Natalia Callejas Aquino IME GSEVEE Hellenic Electricity Sarakinos Law International Business Aguilar Castillo Love Distribution Network Ira Charisiadou Operator SA Nikolaos Siakantaris Cheney Joseph Rodrigo Callejas Aquino Charisiadou Law Office UnityFour Tropical Shipping Carrillo & Asociados Vasiliki (Cecilia) Kousouri Viktoria Chatzara KG—Kyriakides Konstantinos Siakoulis Gaius Archaelaus Joseph Jose Francisco Asensio Camey IKRP Rokas & Partners Georgopoulos Law Firm Geniko Emboriko Grant Joseph & Co. Banco Promerica Mitroo—GEMI member of Lex Mundi Theodora Christodoulou Dimitrios Kremalis Delia Cantoral KLC Law Firm Kremalis Law Firm, Chrysovalantou Stampouli Henry Joseph EY member of Ius Laboris Kremalis Law Firm, PKF International Alkistis Christofilou member of Ius Laboris Juan Carlos Castillo Chacón IKRP Rokas & Partners Irene C. Kyriakides Alicia C. Lawrence Aguilar Castillo Love KG—Kyriakides Alexia Stratou Samuel Phillip & Associates Leda Condoyanni Georgopoulos Law Firm Kremalis Law Firm, Maria Mercedes Castro Hellenic Corporate member of Ius Laboris Alison Carvel Lett García & Bodán Gouvernance Council Aggeliki Makri Customs Karatzas & Partners Georgios Thanopoulos Juan Carlos Chavarría Eleni Dikonimaki IME GSEVEE Gail Ann Newton EY Teiresias SA—Bank Evangelos Margaritis Grenada Port Authority Information Systems Drakopoulos Law Firm Athanasios Thoedorou Juan Luis De la Roca Rene Parkes Registro Mercantil Panagiotis Drakopoulos Emmanuel Mastromanolis John Tripidakis Customs Drakopoulos Law Firm Zepos & Yannopoulos Law John Tripidakis & Juan Pedro Falla Firm, member of Lex Mundi Associates Law Firm Karen Samuel Ruiz Skinner-Klee & Ruiz Nikolaos Drosos Samuel Phillip & Associates Hellenic Electricity Alexandros N. Metaxas Kimon Tsakiris Claudia Lavinia Figueroa Distribution Network Sarantitis Law Firm KG—Kyriakides Safiya Sawney Registro General Operator SA Georgopoulos Law Firm Tradship International de la Propiedad de Afroditi Milidou Guatemala (RGP) Elisabeth Eleftheriades Karatzas & Partners Efthymia Tsaplari Valentino Sawney KG—Kyriakides Kremalis Law Firm, Tradship International Lauriano Figueroa Georgopoulos Law Firm Athena Moraiti member of Ius Laboris Organismo Internacional Stratos—Moraiti— David R. Sinclair Regional de Sanidad Christina Faitakis Stamelos Law Offices Antonios Tsavdaridis Sinclair Enterprises Limited Agropecuaria (OIRSA) Karatzas & Partners IKRP Rokas & Partners Law Firm Marilisa Myrat Michael Stephen Eduardo Font Karatzas & Partners Panagiota Tsinouli Inland Revenue Department Symmetric Katerina Filippatou KG—Kyriakides C. Papacostopoulos Anthony Narlis Georgopoulos Law Firm Alana Twum-Barimah Rafael Garavito & Associates Calberson SA Supreme Court Registry Bufete Garavito Panagiota D. Tsitsa Sophia Fourlari Anastasia Oikonomopoulou Notary Panagiota Tsitsa Shireen Wilkinson Paola Haase Court of First Instance KLC Law Firm Wilkinson, Wilkinson QIL+4 Abogados SA Alexia Tzouni & Wilkinson George Frangistas Kyriakos Oikonomou Potamitis-Vekris Carlos Guillermo Herrera GEFRA Ministry of Justice GUATEMALA Registro General Giorgos Vavatsioulas de la Propiedad de Spyros G. Pilios Athina Palli Zepos & Yannopoulos Law Protectora de Guatemala (RGP) Genesis World Trans Zepos & Yannopoulos Law Firm, member of Lex Mundi Crèdito Comercial Firm, member of Lex Mundi Siomara Arevalo Iralda de Gerasimos Georgopoulos Konstantinos Vlachakis Leonel Alarcon Gutierrez Geniko Emboriko Elena Papachristou Notary Grupo Santa Fe PKF Arévalo Perez, Iralda Mitroo—GEMI Zepos & Yannopoulos Law y Asociados Ltd. Firm, member of Lex Mundi Sofia Xanthoulea Erwin Ronaldo Alvarez Urbina Antonis Giannakodimos John Tripidakis & Instaelectra Xpress Pamela Jimenez Zepos & Yannopoulos Law Christina Papanikolopoulou Associates Law Firm Arias Law Firm, member of Lex Mundi Zepos & Yannopoulos Law Pedro Aragón Firm, member of Lex Mundi Fredy Yatracou Aragón & Aragón Elisa Lacs Antonios Gkiokas PwC Greece Arias Law PwC Greece Stavros Papantonis Jorge Luis Arenales de la Roca Action Auditing GRENADA Arias Eva Maria Lima Christos Goulas SA—member of Russell Municipalidad de Kremalis Law Firm, Bedford International Danny Williams & Co. José Alejandro Arévalo Guatemala member of Ius Laboris Alburez Martha Papasotiriou Grenada Electricity Superintendencia de Bancos Federico Linares Aikaterini Grivaki UnityFour Services Ltd. Banco G&T Continental PwC Greece Hugo Arévalo Perez Dimitris E. Paraskevas Physical Planning Unit PKF Arévalo Perez, Iralda Ruy Llanera Effie Ioannou Elias Paraskevas y Asociados Ltd. Comerical Americana de Panhellenic Exporters Attorneys 1933 W.R. Agostini Construcciones (CONAME) Association (PEA) W.R. Agostini & Co. Elías Arriaza Sáenz Christos Paraskevopoulos Consortium—RACSA Andres Lowenthal Charalampos G. Karampelis Karatzas & Partners Raymond Anthony QIL+4 Abogados SA KG—Kyriakides Raymond Anthony & Co. Cindy Arrivillaga Georgopoulos Law Firm Orestis Pastelas Arias Law María Isabel Luján Zilbermann KLC Law Firm James Bristol QIL+4 Abogados SA Catherine Karatzas Henry, Henry & Bristol Rodrigo Barillas Garcia Karatzas & Partners Marios Petropoulos Novales Abogados Juan Andrés Marroquín Kremalis Law Firm, Michelle Emmanuel-Steele Carrillo & Asociados Rita Katsoula member of Ius Laboris Veritas Legal Jorge Rolando Barrios Potamitis-Vekris Bonilla, Montano, César Enrique Marroquín George Polychronakis Melissa Garraway Toriello & Barrios Fernández Dionysios Kazaglis Incofruit-Hellas Seon & Associates Superintendencia de Bancos Sarantitis Law Firm Elmer Erasmo Beltetón Stathis Potamitis Kim George Morales Marco Antonio Martinez Anna Kazantzidou Potamitis-Vekris Kim George & Associates Registro General CPS Logistics Vainanidis Economou & de la Propiedad de Associates Law Firm Vicky Psaltaki Carlyle Glean Jr. Guatemala (RGP) Luis Pedro Martínez Sarantitis Law Firm Glean’s Construction QIL+4 Abogados SA Anastasia Kelveridou & Engineering Co. Axel Beteta KG—Kyriakides Mary Psylla Carrillo & Asociados Magbis Mardoqueo Méndez Georgopoulos Law Firm PwC Greece Cyrus Griffith López Labour Department Edgar Bran Registro General Georgia Konstantinidou Paraskevi Res Banco Promerica de la Propiedad de Drakopoulos Law Firm IKRP Rokas & Partners Annette Henry Guatemala (RGP) Ministry of Legal Affairs Génesis Burgos Lena Kontogeorgou Orestis Rouchotas Carrillo & Asociados Ricardo Mendez Tello Notary Sarakinos Law Keith Hosten EEGSA Hosten’s (Electrical Carlos Cabrera Services) Ltd. Central Law (Guatemala) 248 DOING BUSINESS 2019
Pedro Mendoza Montano Rodrigo Valladares Youssouf Diallo Raffi Raja Ismael Mendes de Medina Iurisconsulti Abogados Registro Mercantil Chambre des Notaires Cabinet Koûmy GB Legal—Miranda y Notarios Alliance Juan Carlos Varela Ruano Hann Dienaba Keita Dramé Rougui Jorge Luis Molina del Cid Bufete Varela & APIP Guinée—Agence Ruth Monteiro Arias Associados de Promotion des Mamadou Saliou Baldé TSK Legal Advogados Investissements Privés Ministère de la e Jurisconsultos Edvin Montoya Elmer Vargas Construction, de Lexincorp Pacheco Coto Kabine Doumbouya l’Urbanisme et Habitat Halen Armando Napoco Ministère de la Equitas-Advocacia & Ernesto Morales Ivar Vega Construction, de David Sandouno Consultoria Juridica RV Instalaciones l’Urbanisme et Habitat Bureau des Travaux Maria Fernanda Morales Topographiques Rosário Paixão Pellecer Rudy Villatoro Barry Fatoumata Miranda & Mayora & Mayora SC Aguilar Castillo Love Cabinet Archi Plus Youssouf Soumahoro Associados—Sociedade KBS Guinee de Advogados, SP, RL Carlos Ortega Marlon Virula Mohamed Lamine Fofana Mayora & Mayora SC EY APIP Guinée—Agence Ibrahim Sow Eduardo Pimentel de Promotion des Afrimarine SARL Centro de Formalização Jorge A. Osoy Kristin Volcipella Investissements Privés de Empresas Municipalidad de Mayora & Mayora SC Mohamed Sidiki Sylla Guatemala Naby Moussa Fofana Sylla & Partners Ana Pinelas Pinto Rogelio Zarceño Gaitán Banque Centrale de Miranda & Erick Palomo Signaturelex Guinée (BCRG) Mohamed Lamine Touré Associados—Sociedade Registro General Banque Centrale de de Advogados, SP, RL de la Propiedad de Federico Zelada Soukeina Fofana Guinée (BCRG) Guatemala (RGP) Consortium—RACSA Banque Centrale de Carlos Pinto Pereira Guinée (BCRG) Fatoumata Yari Soumah Pinto Pereira & Associados Claudia Pereira GUINEA Yansane Mayora & Mayora SC Guy Laurent Fondjo Office Notarial Tony Luis Pires Diabaté Abass Afriland First Bank Mélida Pineda Ministère des GUINEA-BISSAU Dickson Seidi Carrillo & Asociados Travaux Publics Joachim Gbilimou ARQUIDIS Estudos Avocat BCEAO e Projectos Edi Orlando Pineda Ramírez Yves Constant Amani Superintendencia de Bancos Cabinet d’Avocats Morike Kaba Creditinfo VoLo Fernando Tavares BAO & Fils Bolloré Logistics Transmar Services Lda Rafael Pinto Duarte Amaral da Cruz Mayora & Mayora SC Pierre Kodjo Avode Saran Madigbè Kaba MC&A—Sociedade Fernando Teixeira Sylla & Partners Sylla & Partners de Advogados RL Ordem Nacional Gabriela Posadas dos Arquitectos QIL+4 Abogados SA Ayelama Bah Fara Anselme Kamano Luís Antunes Notaire Ayelama Bah Administration des LUFTEC—Técnicas Gabriel Umabano Manuel Ramírez Grands Projets et des Eléctricas Lda TSK Legal Advogados EY Soulaimane Balde Marchés Publics e Jurisconsultos Nimba Conseil SARL Tiago Bastos Diego Ramírez Bathen Diawara Karamokoba AICEP Portugal Global GUYANA Grupo ICC Mamdou Bombi Baldi APIP Guinée—Agence de Promotion des Malam Cassama Digicom Carla Beatriz Ramirez Cabrera Mamadou Barry Investissements Privés Private Sector Díaz-Durán & Asociados Ministère de la Rehabilitation and Noel’s Electrical & Central Law Construction, de Aribot Karim Agro-Industrial Engineering Services l’Urbanisme et Habitat Direction Nationale Development Project Evelyn Rebuli des Impôts Rodrigues Architects Ltd. QIL+4 Abogados SA Mody Sory Barry Januario Pedro Correia Direction Nationale Namory Keita Banco da África Wiston Beckles Ada Celeste Rios Cruz De des Impôts Direction Nationale Occidental Correia & Correia Ltd. Sandoval des Impôts Registro de Garantias Mouhamed Lamine Bayo Seco Dafe Marcel Bobb Mobiliarias APIP Guinée—Agence Mariama Ciré Keita Diallo Banco da África Fraser, Housty de Promotion des Occidental & Yearwood Cristina Rodríguez Investissements Privés Jean Wogbo Koivogui Attorneys-at-Law Consortium—RACSA APIP Guinée—Agence Aminata Djalo Ismaila Camara de Promotion des Madjens SARL Desmond Correia Alfredo Rodríguez Mahuad Maersk Logistics SA Investissements Privés Correia & Correia Ltd. Consortium—RACSA Mamadjan Djalo Issa Camara Houssein Kolda Madjens SARL Lucia Desir-John Jose Rosales Direction Nationale Nimba Conseil SARL D & J Shipping Services García & Bodán des Impôts Neil Gomes Pereira Maténin Kourouma Centro de Formalização Orin Hinds Luis Alfonso Ruano Mamadouba Sanoussy APIP Guinée—Agence de Empresas BHW Architects CGW Camara de Promotion des Cabinet d’Etude Sanoussy Investissements Privés Monica Indamy Renford Homer Ricardo Santa Cruz Rubi Bissau First Instance Court, Guyana Power & Light Inc. Agexport Souleymane Camara Nounké Kourouma Commercial Division Administration des Nigel Hughes Alejandro Solares Francis Charles Haba Grands Projets et des Octávio Lopes Hughes Fields & Stoby QIL+4 Abogados SA Cabinet Babady et Marchés Publics GB Legal—Miranda Francis SCPA Alliance Kalam Azad Juman-Yassin Claudia Solares Boua Kouyaté Guyana Olympic Registro de Garantias Eric Benjamin Colle Secrétariat du Dialogue Suzette Maria Lopes da Costa Association Mobiliarias Topaz Multi-Industries SARL Permanent Public-Privé Graça Conservatória do Registo Kashir Khan Klamcy Solorzano Fatoumata Condé Gbamon Kpoulomou Predial, Comercial Khans Chambers Municipalidad de APIP Guinée—Agence Tribunal de Première e Automóvel Guatemala de Promotion des Instance de Mafanco Rhonda La Fargue Investissements Privés Gregorio Malu Guyana Power & Light Inc. Ximena Tercero Pierre Lamah Transmar Services Lda Arias Law Gabriel Curtis Commission Nationale Rakesh Latchana APIP Guinée—Agence OHADA de Guinée Miguel Mango Ram & McRae Chartered Arelis Yariza Torres de Alfaro de Promotion des Audi—Conta Lda Accountants Superintendencia de Bancos Investissements Privés Soumah Mohamed Lamine Sidiki Duarte Marques da Cruz Edward Luckhoo Augusto Valenzuela Diallo Alpha Oumar Dabola MC&A—Sociedade Luckhoo & Luckhoo Asociación Iberoamericana Ordre National Kaba Mady de Advogados RL de Derecho del Trabajo y des Architectes Ordre National Harry Noel Narine de la Seguridad Social— des Architectes Vítor Marques da Cruz PKF International Guillermo Cabanellas Zakaria Diakité MC&A—Sociedade Kaba Moriba de Advogados RL Clarence Antony Nigel Hughes María Fernanda Valenzuela Ahmadou Diallo Cabinet d’Avocat Hughes Fields & Stoby Chapetón Chambre des Notaires Kaba Moriba Marciano Mendes Valenzuela Herrera Equitas-Advocacia & & Asociados Mamadou Aliou Diallo Consultoria Juridica Groupe MAD ACKNOWLEDGMENTS 249
Charles Ogle Salim Succar Enrique Rodriguez Burchard Peter Kwon Paul Tsui Ministry of Labour, Cabinet Lissade Aguilar Castillo Love Ashurst Hong Kong Hong Kong Association Human Services and of Freight Forwarding Social Security Sibylle Theard Mevs Fanny Rodríguez del Cid Billy Lam & Logistics Ltd. (HAFFA) Theard & Associes Arias Law Mayer Brown JSM Carolyn Paul King Wai Leonard Chan Amice Legal Antoine Turnier René Serrano Kai Chiu Lam JLA-Asia Consultants Inc. Firme Turnier—Comptable Arias Law CLP Power Hong Professionnels Agréés Kong Limited Neona Wang Christopher Ram Conseils de Direction Juan Sinclair TransUnion Limited Ram & McRae Chartered Empresa Nacional de Tiffany Lam Accountants Jean Vandal Energía Eléctrica White & Case Christopher Whiteley Vandal & Vandal Ashurst Hong Kong Ronald Roberts Melissa Torres Eva Lau Independent Contractor HONDURAS Honduras Logistic The Land Registry Charlton Wong of Hong Kong AECOM Asia Ryan Ross CNBS—Comisión Nacional Mariano Turnes Company Limited Guyana Power & Light Inc. de Bancos y Seguros Operadora Portuaria Ka Shi Lau Centroamericana BCT Financial Limited (BCTF)/ Fergus Wong Judy Semple-Joseph Comisión Nacional Bank Consortium Trust PwC Hong Kong Creditinfo Guyana de Energía Lizzeth Villatoro Company Limited (BCTC) Casco-Fortin, Cruz Lillian Wong Leslie Sobers García & Bodán & Asociados Tiffany Lau Reed Smith Richards Butler Attorney-at-Law PwC Hong Kong TransUnion Mauricio Villeda Jr. Martin Wong Asa Stuart Shepherd Gutierrez Falla Charles Lee The Official Receiver’s Hughes Fields & Stoby Mario Aguero & Asociados PwC Hong Kong Office of the Special Arias Law Administrative Region Josephine Whitehead Caroll Vilorio Gina Lee of Hong Kong Cameron & Shepherd Daniel Aguilera Aguilar Castillo Love TransUnion Limited Transcoma Ping Fai Wong Horace Woolford Roberto Williams Charles Leung Welldone Engineering Guyana Power & Light Inc. Edward Aguilera Casco-Fortin, Cruz Reed Smith Richards Butler Co. Ltd. Transcoma & Asociados Roger Yearwood Pal Leung Erica Xiong Britton, Hamilton & Adams Olvin Aguilera Mario Rubén Zelaya Efficiency Office, Russell Bedford Hong Transcoma Energía Integral Innovation and Kong—member of Russell HAITI S. de RL de CV Technology Bureau, Bedford International Vanessa Aguilera HKSARG Banque de la Transcoma Benito Arturo Zelaya Cálix Yuan Xu République d’Haïti Lexincorp Samuel Li Shandong Starmen Co. Ltd. Juan José Alcerro Milla Samuel Li & Co Theodore Achille III Aguilar Castillo Love HONG KONG SAR, CHINA Solicitors & Notaries Jenny Yeung UNOPS Efficiency Office under Valmir Araujo KPMG Hong Kong Jenny Liu the Innovation and Marc Kinson Antoine Operadora Portuaria Ashurst Hong Kong Technology Bureau ADEKO Enterprises Centroamericana William Barber Reed Smith Richards Butler Terry LK Kan Shirley Yeung Larissa Bogat José Simón Azcona Shinewing Specialist Efficiency Office under Cabinet Lissade Inmobiliaria Alianza SA Agnes Chan Advisory Services Limited the Innovation and EY Technology Bureau Erica Bouchereau Godefroy Vanessa Borjas David Lui Brown Legal Group Honduras Logistic Albert P.C. Chan AECOM Asia Kwok Kuen Yu The Hong Kong Company Limited Companies Registry Jean Baptiste Brown Thomas Brown Polytechnic University Brown Legal Group PCS Central America Psyche S.F. Luk HUNGARY Bryan Chan Fairbairn Catley Martin Camille Cangé Andrea Casco Squire Patton Boggs Low & Kong DVM Group Electricité d’Haïti Bufete Casco & Asociados Nick Chan Angel Ng National Tax and Diggan d’Adesky Jorge Omar Casco Squire Patton Boggs Reed Smith Richards Butler Customs Administration D’Adesky Import Export SA Bufete Casco & Asociados Vashi Chandiramani Mat Ng Balázs Balog Jean-Joseph Exume Tania Vanessa Casco Excellence International JLA-Asia Réti, Antall, Várszegi Vandal & Vandal Bufete Casco & Asociados & Partners Law Firm Jacqueline Chiu James Ngai Sylvie Handal Natalie Ann Cooper Umaña Mayer Brown JSM Russell Bedford Hong Dora Balogh Hudicourt-Woolley Inversiones Celaque SA Kong—member of Russell Sándor Szegedi Tony Chu Bedford International Szent-Ivány Komáromi Nadyne M. Joseph Alejandra Cruz Victon Registrations Ltd. Eversheds Sutherland Unibank Casco-Fortin, Cruz Kok Leong Ngan & Asociados Jimmy Chung CLP Power Hong Farkas Bársony Christopher Khawly Russell Bedford Hong Kong Limited PricewaterhouseCoopers Cabinet Lissade Jorge Erazo Kong—member of Russell Hungary Ltd. PCS Central America Bedford International Jeremy Or Luigi Mahfoud Reed Smith Richards Butler Gábor Baruch Cabinet Sales Jose Luis Haya Jorge Forton Baruch Law Office Arquitecnic Dun & Bradstreet (HK) Ltd. Martinal Quan Dieuphète Maloir Metopro Associates Limited Sándor Békési Sam Construction Jesús Humberto Medina-Alva Wilson Fung Partos & Noblet Central Law Mayer Brown JSM Hin Han Shum Hogan Lovells Joel Nexil Squire Patton Boggs Air Courrier & Shipping Juan Carlos Mejía Cotto Delpha Ho Sándor Benkei Instituto de la Propiedad Reed Smith Richards Butler Holden Slutsky Óbuda-Újlak Zrt Jean Yves Noël Pacific Chambers Noël, Cabinet Iván Alfredo Vigíl Molina Keith Man Kei Ho Hédi Bozsonyik d’Experts-Comptables Abogado Wilkinson & Grist Keith Tam Szecskay Attorneys-at-Law Dun & Bradstreet (HK) Ltd. Joseph Paillant Ramón E. Morales John Robert ILees Sárosi Csanád BUCOFISC PwC Honduras JLA-Asia Tammie Tam Óbuda-Újlak Zrt Mayer Brown JSM Micosky Pompilus Gabriela Padilla Kelvin Ip Zsuzsanna Cseri Cabinet d’Avocats Casco-Fortin, Cruz Ronald Lu & Partners Yuk Ting Fiona Fok Cseri & Partners Chalmers & Asociados (HK) Ltd. JLA-Asia Law Offices
Cassandra Reimers Dino Rietti Kwok Leung Kan Anita Tsang Varga Emese CariFresh SA Arquitecnic Merry China Asia Limited PwC Hong Kong Óbuda-Újlak Zrt
Margarette Antoine Sanon Ruth Lorena Rivera Kathy Kun William Tsang Fanni Farkas Cabinet Margarette Grupo Vesta EY Y H Tsang & Co. Partos & Noblet Antoine Sanon Hogan Lovells José Rafael Rivera Ferrari Ying Wah Kwok Lawrence Tsong Michel Succar Consortium Legal Inland Revenue TransUnion Limited Cabinet Lissade Department, HKSAR Milton Gabriel Rivera Urquía PwC Honduras 250 DOING BUSINESS 2019
Tamas Feher Richard Safcsak Reynir Haraldsson Nishant Ahlawat Yogesh Bhattarai Jalsovsky Law Firm BISZ Central Credit Jónar Transport Nishant Ahlawat Trilegal Information PLC Law Offices Gyula Gábriel Hörður Davíð Harðarson Parag Bhide Bogsch & Partners István Sándor Tollstjóri—Directorate Uday Singh Ahlawat Khaitan & Co. Kelemen, Meszaros, of Customs Ahlawat & Associates Laszlo Gaspar Sandor & Partners Nidhi Bothra FBIS Architects Jón Ingi Ingibergsson Sidhant Ajmera Vinod Kothari & Co. Zsófia Siegler PwC Iceland KNM & Partners Practicing Company Mihály Gerhát BDO Hungary Secretaries PricewaterhouseCoopers Aðalsteinn E. Jónasson Vinod Ambavat Hungary Ltd. Zsuzsanna Szabó LEX Law Offices Ambavat Jain & Sudeep D. Cecil Sándor Szegedi Associates LLP KNM & Partners Ervin Gombos Szent-Ivány Komáromi Hróbjartur Jónatansson GMBS Kft Eversheds Sutherland Jónatansson & Co. Abhishek Anand Leena Chacko Legal Services D.S. Legal Amarchand & Mangaldas Tamás Halmos Szilvia Szeleczky & Suresh A. Shroff & Co. Partos & Noblet Budapest 1st District Jóhanna Áskels Jónsdóttir Bharat Anand Hogan Lovells Municipality PwC Iceland O.P. Khaitan & Co. K.K. Chadha Architect Dóra Horváth Ágnes Szent-Ivány Axel Ingi Magússon Harshit Anand Réti, Antall, Várszegi Sándor Szegedi Jónatansson & Co. Trilegal Harshala Chandorkar & Partners Law Firm Szent-Ivány Komáromi Legal Services TransUnion CIBIL Limited Eversheds Sutherland Nand Gopal Anand Végh István Bjorn Mar Olafsson Juris Corp Anju Bajaj Chandra Dr. Vegh Istvan Law Office Angéla Szke PwC Iceland Delhi District Court BDO Hungary Pravin Anand Andrea Jádi Németh Kristján Pálsson Anand and Anand Sravani Channapragada bpv | Jádi Németh Jen Szöllsy Jónar Transport J. Sagar Associates, Attorneys-at-Law ICT Európa Finance Ltd. Kalyan Arambam Advocates & Solicitors Ásgeir Á. Ragnarsson I.L.A. Pasrich & Company Atilla Jambor Adám Tóth BBA Legal Jyoti Chaudhari Dr. Jámbor Attila Dr. Tóth Ádám Rajeev Awasthi Legasis Services Private Law Office Közjegyzi Iroda Jóhann Tómas Sigurðsson Awasthi and Associates Lagahvoll slf Prashant Chauhan Pattantyús Judit Daniel Veres Tarun Baidya Advocate Óbuda-Újlak Zrt Jalsovsky Law Firm Rúnar Svavar Svavarsson Vardhaman Customs Veitur, Distribution- Clearing & Forwarding Aseem Chawla Ferenc Kalla József Vizer Electrical System Agencies Phoenix Legal GTF Kft RSM Hungary Tax and Financial Advisory Jón Þórarinsson Shashi Bala Chandni Chawla Gábor Kertész Services PLC Creditinfo Iceland Municipal Corporation Phoenix Legal BDO Hungary of Greater Mumbai Miklós Weiczer Helgi Þór Þorsteinsson Daizy Chawla Andrea Kladiva Partos & Noblet LEX Law Offices P. V. Balasubramaniam Singh & Associates, Cseri & Partners Hogan Lovells BFS Legal Advocates and Solicitors Law Offices Steinþór Þorsteinsson Marton Leo Zaccaria Tollstjóri—Directorate Pallavi Banerjee Manjula Chawla Gábor Kószó University of Debrecen of Customs J. Sagar Associates, Phoenix Legal Partos & Noblet Advocates & Solicitors Hogan Lovells ICELAND Agla Eir Vilhjálmsdóttir Priyanka Choksi Court of Arbitration Pritam Banerjee Desai & Diwanji Csaba Kovács Reykjavik Municipal of the Iceland Chamber Deutsche Post DHL Group ELM Hálózati Kft Building Control Officer of Commerce Poorvi Chothani Neeraj Bansal LawQuest Gergely Kovács Benedikt Egill Árnason Jon Vilhjalmsson Jawaharlal Nehru Bogsch & Partners LOGOS, member EFLA Consulting Engineers Port Trust Balbir Singh Dalal of Lex Mundi Nishant Ahlawat Tamas Locsei INDIA Sanchit Bansal Law Offices PricewaterhouseCoopers Guðrún Birgisdóttir KPMG Hungary Ltd. Logia Law Office Aum Architects Subodh Dandwate Hardeep Batra SKP Business Consulting LLP Kinga Mekler Dadi Bjarnason Brihanmumbai Custom Central Board of Sándor Szegedi Lagahvoll slf Brokers Association Excise & Customs Neelesh Datir Szent-Ivány Komáromi ALBIEA Eversheds Sutherland Karen Bragadóttir Consulta Juris Neeraj Bhagat Tollstjóri—Directorate Neeraj Bhagat & Co. Krunal Davda László Mohai of Customs Geo-Chem Labs Mohai Law Office Gargi Bhagwat Amin Dayani Margret Anna Einarsdottir SGS India Divekar Bhagwat Noemi Nacsa Jónatansson & Co. and Company Sunil Deole GMBS Kft Legal Services Shree Gayatri Organic Deole Bros. and Herbal Products M.L. Bhakta Gyorgy Nadas Eymundur Einarsson Kanga & Co. Rajesh Dere University of Debrecen Endurskoðun og Ajay Abad Arya Offshore ráðgjöf ehf SKP Business Consulting LLP Amit Bhandari Services Pvt. Ltd. Viktor Nagy Vaish Associates Advocates BISZ Central Credit Ásta Margrét Eiríksdóttir Alfred Adebare Anand Desai Information PLC BBA Legal LexCounsel Pradeep Bhandari DSK Legal Sándor Németh Ólafur Eiríksson Ca Surabhi Agarwal Consultancy Jay Desai Szecskay Attorneys-at-Law LOGOS, member SS Kothari Mehta & Co. NHD Forwarders Pvt. Ltd. of Lex Mundi Ajay Bhargava Christopher Noblet Kritika Agarwal O.P. Khaitan & Co. Milan Desai Partos & Noblet Hjörtur Grétarsson Majmudar & Partners Ambica Cargo Hogan Lovells Registers Iceland M.P. Bharucha Forwarders Pvt. Ltd. Vivek Kumar Agarwal Bharucha & Partners Örs Pénzes Anna Björg Guðjónsdóttir Luthra & Luthra Nimish Desai BBA Legal Law Offices Ankit Bhasin NHD Forwarders Pvt. Ltd. Sipka Péter AZB & Partners University of Debrecen Gudrun Gudmundsdottir Amish Agashiwala Vishwang Desai Jónar Transport Architect Moksha Bhat Desai & Diwanji Eszter Piller Trilegal PricewaterhouseCoopers Marta Guðrún Blöndal Omprakash Agrawal Pushkar Deshpande Hungary Ltd. Court of Arbitration Nagarkot Forwarders Dina Bhattacharjee Kochhar & Co. of the Iceland Chamber Pvt. Ltd. Transonic Ideas Pvt. Henriett Rabb of Commerce Ltd.—Transonic Roshnek Dhalla University of Debrecen Saloni Agrawal Customizations Pvt. Ltd. Little & Co. Halldor Karl Halldorsson Nagarkot Forwarders Rita Rado Fjeldsted & Blöndal Pvt. Ltd. Saurav Bhattacharya Akarshita Dhawan Cseri & Partners Legal Services PwC India O.P. Khaitan & Co. Law Offices Subhash Agrawal Jawarharlal Nehru Sukanya Bhattacharya Ashok Dhingra Customs House Luthra & Luthra Ashok Dhingra Associates Law Offices ACKNOWLEDGMENTS 251
Farida Dholkawala Akash Gupta Atul Kansal Mukesh Kumar Vikas Mehta Desai & Diwanji Factum Legal Indus Environmental KNM & Partners Pradeep Traders Services Pvt. Ltd. Mayank Francis Dias Ankit Gupta Pratish Kumar Sachin Menon Independent Lawyer Gupta Ankit & Co. Jayendra Kapadia Juris Corp KPMG Little & Co. Michael Dias Arun Gupta Puja Kumar Akash Mishra ndependent Lawyer Factum Legal Satinder Kapur J. Sagar Associates, Trilegal Satinder Kapur & Advocates & Solicitors Pranav Diesh Atul Gupta Associates Sharad Mishra Singhania & Partners LLP Trilegal Rahul Kumar Neo Multimedian Rajas Kasbekar Rajinder Kumar Associates Samir D’Monte Deepika Gupta Rajas Kasbekar Shivani Mishra Sdmarchitects Gupta Ankit & Co. Private Practice Raj Kumar Neo Multimedian Raj Engineers Maulik Doshi Nikhil Gupta Anil Kasturi Saurabh Misra SKP Business Consulting LLP City Civil and Sessions AZB & Partners Rajesh Kumar Saurabh Misra Court, Mumbai Jeena & Co. & Associates, Atul Dua Kripi Kathuria International Lawyers Advaita Legal Pulkit Gupta Phoenix Legal Rupak Kumar EY Jawarharlal Nehru Ritika Modee Rahul Dubey Sanjay Kaul Customs House Singhania & Partners LLP Infini Juridique Sameer Gupta National Collateral Phoenix Legal Management Services Shrutikirti Kumar Hemal Modi Ferdinand Duraimanickam Limited (NCML) Shardul Amarchand Sharp & Tannan BFS Legal Sudhanshu Gupta Mangaldas & Co. Group—member of Russell Singhania & Partners LLP Charandeep Kaur Bedford International Harshit Dusad Trilegal Vikram Kumar Juris Corp Prakash Hamirwasia CTC Air Carriers P Ltd. O. Mohandas SKP Business Consulting LLP Mitalee Kaushal Little & Co. Dheeresh K. Dwivedi KNM & Partners Vinod Kumar APJ-SLG Law Offices Bhanu Harish Delhi District Court Priyanka Mongia Singhania & Partners LLP Giridhar Kesavan Phoenix Legal Shahana Farah Vinzas Solutions Parveen Kumar Sharma Infini Juridique Kinjal R. Hingoo India Pvt. Ltd. CERSAI Avikshit Moral Rasik P Hingoo Associates Juris Corp Mark Fernandes Gautam Khaitan Manoj Kumar Singh Sylvester Forwarders Akil Hirani O.P. Khaitan & Co. Singh & Associates, Aditya Mukherjee Pvt. Ltd. Majmudar & Partners Advocates and Solicitors BFS Legal Changhez Khan Stuti Galiya Michael D. Holland Diwan Advocates Sachin Kumar Singh Krishnan Muthukumar Khaitan & Co. Jeena & Co. Tridhaatu Realty & Suresh L. Hulikal Farrukh Khan Infra Pvt. Ltd. Abhiraj Gandhi Allianz de Architecture Diwan Advocates Shreedhar T. Kunte Khaitan & Co. Sharp & Tannan Priyanka Naik Bhagwan Jagwani Rajan Khanna Group—member of Russell Sudit K. Parekh and Co. Pushpa V. Ganediwala Kruti Services Genus Law Firm Pvt. Ltd. Bedford International City Civil and Sessions Rakesh Nair Court, Mumbai Ashish J. Jain Rajiv Khanna Jaya Kurmar Rakesh Electricals Ambavat Jain & Jeena & Co. N. G. Pillai & Co. Disha Ganjoo Associates LLP Rajiv Nakhare K n J Partners Tanya Khare Preeti Ladha Reliance Infrastructure Ltd. Nikita Jain O.P. Khaitan & Co. Sudit K. Parekh and Co. Rahul Garg SKP Business Consulting LLP Ratnakar Nama PwC India Abhimanyu Kharote Samira Lalani Architect Sanjiv Kumar Jain Desai & Diwanji Trilegal Sarthak Garg Vardhaman Customs Ravi Nath Phoenix Legal Clearing & Forwarding Gautam Khurana Harsh Lappssia Rajinder Narain & Co. Agencies India Law Offices LLP Pushkara Logistic Rajeev Kumar Gera Solutions LLP Vaibhav Nautiyal Gera & Associates Sarul Jain Ankit Khushu Indus Environmental K n J Partners Kachwaha & Partners Jayyannt Lappssia Services Pvt. Ltd. Arup Ghosh ALBIEA Tata Power Delhi Rajiv Jalota Vivek Kohli Harendar Neel Distribution Ltd. Department of Goods and Zeus Law Manish Madhukar J. Sagar Associates, Services Tax, Government Infini Juridique Advocates & Solicitors Manoj Gidwani of Maharashtra, India Ravinder Komaragiri SKP Business Consulting LLP The Tata Power Sinjini Majumdar Harshakumar Nikam Anand Kumar Jha Company Limited Majmudar & Partners Department of Goods and Prabhakar Giri Central Board of Services Tax, Government Vardhaman Customs Excise & Customs Shinoj Koshy Divya Malcolm of Maharashtra, India Clearing & Forwarding Luthra & Luthra Kochhar & Co. Agencies Abhijit Joglekar Law Offices Shiju P.V. Reliance Infrastructure Ltd. Dhruv Malhotra India Law Offices LLP Girish S. Godbole Dinesh Prasad Kothari Trilegal Girish Godbole, Advocate Dharmendra Johari D.P. Kothari & Associates Satish Padhi High Court, Mumbai Johari Stonex Geeta Malhotra O.P. Khaitan & Co. Industries Pvt Ltd. Saniya Kothari K n J Partners Deevyyaa Goel LexCounsel Siddharth Paliwal Legum Amicuss Vivek Johri Pragati Malik KNM & Partners Mumbai Customs Vinod Kothari Spaces Architecture Studio Harshavardhan Goel Zone—II (Nhava Sheva) Vinod Kothari & Co. Ankita Pandey Trilegal Practicing Company Dhruv Manchanda Trilegal Amruta Joshi Secretaries LexCounsel Rajesh Gosalia Khaitan & Co. Divyanshu Pandey Himatlal Tribhovandas Anup Kulkarni Vipender Mann J. Sagar Associates, Shah & Co. Subhash Joshi J. Sagar Associates, KNM & Partners Advocates & Solicitors Dalal Joshi & Associates Advocates & Solicitors Kartik Goswani Gautam Mehra Ajay Pant New Light Electric Co. Kunal Juneja Abhishek Kumar PwC India Indus Environmental MP Law Offices Diwan Advocates Services Pvt. Ltd. Gourav Goyal Atul Mehta Neeraj Bhagat & Co. Sumeet Kachwaha Ajai Kumar Mehta & Mehta Rajiv Paralkar Kachwaha & Partners Deole Bros. Arani Guha Manoj Kumar Dara Mehta Transonic Ideas Pvt. Ravindra S. Kale Manoj & Associates Little & Co. Kunal Pareek Ltd.—Transonic The Brihan Mumbai Tata Power Delhi Customizations Pvt. Ltd. Electric Supply & Mrinal Kumar Dipti Mehta Distribution Ltd. Transport Undertaking Shardul Amarchand Mehta & Mehta Anil Kumar Gulati Mangaldas & Co. Rakesh Parik Department of Justice, Parmod Kalirana Pankaj Mehta MNRD & Associates Ministry of Law and Justice Fortune Legal Advocates Mrityunjay Kumar Fortune Legal Advocates & Legal Consultants Dhingra & & Legal Consultants Amir Z. Singh Pasrich Sunny Gulati Singh—Attorneys-at-Law I.L.A. Pasrich & Company SKP Business Consulting LLP Preeti G. Mehta Kanga & Co. 252 DOING BUSINESS 2019
Sandeep Patil Hiren Ruparel Vicky Sharma Rajesh Srivastava Monika Yadav Sudit K. Parekh and Co. Balaji Shipping Agency O.P. Khaitan & Co. Office of Chief Jawarharlal Nehru Commissioner of Customs Customs House Sanjay Patil Sonal Ruparel Aasim Shehzad BDH Industries Limited Sharon Entrprises BFS Legal Rudra Srivastava Neha Yadav Singhania & Partners LLP LexCounsel Hemant Patki Ravneet Sachdeva Ashutosh Shingate KPMG Eaton Industrial Systems Aravind Srivatsan Surbhi Zawar Soumya Patnaik Private Limited PwC India SKP Business Consulting LLP J. Sagar Associates, Shamik Saha Advocates & Solicitors Phoenix Legal Vishnu Shriram Dheeraj S. Suri INDONESIA Phoenix Legal Deep Consultancy R.S. Pawaskar Priyanka Sahi Labor Law Advisors Abdibangun Buana City Civil and Sessions Grant Thornton India LLP D.K. Shrivastava & Consultants Court, Mumbai Arya Offshore CKB Logistics Abhishek Saket Services Pvt. Ltd. Surendrakumar Suri N. G. Pillai Infini Juridique Deep Consultancy Indonesian Logistics N. G. Pillai & Co. Rajiv Shroff Labor Law Advisors and Forwarders Sirisha Sampat Interics Design Consultants & Consultants Association (ALFI) Ashwina Pinto Kanga & Co. LawQuest Vijay Shroff Abhishek Swaroop PT Guna Sarana Teknik Jayesh Sanghrajka Luthra & Luthra Joseph Pookkatt Jayesh Sanghrajka Akash Shukla Law Offices Robertus Adinugraha APJ-SLG Law Offices & Co. LLP PwC India Melli Darsa & Co. Anuja Talukder Nitin Potdar Hitesh Sanghvi A.K. Singh PwC India Adhika Aditya J. Sagar Associates, Hitesh Sanghvi Law Offices Vardhaman Customs Oentoeng Suria & Partners Advocates & Solicitors Clearing & Forwarding Medha Tamhanekar Kanwar Sanjay Agencies IC Universal Legal Zulfikar Adiyodha Rashmi Pradeep Swait Arch Oentoeng Suria & Partners Cyril Amarchand Ajay Singh Rajesh Tayal Mangaldas Daya Saran Ashutosh Electrical KNM & Partners Nafis Adwani Super Freight Corporation Ali Budiardjo, Nugroho, Anshul Prakash Chetan Thakkar Reksodiputro, member Khaitan & Co. Vivek Saraswat Akanksha Singh Kanga & Co. of Lex Mundi Louis Dreyfus Commodities Diwan Advocates Ray Sharat Prasad India Pvt. Ltd. Dinesh Thakkar Fatah Adzkia Advaita Legal Chanderpal Singh Bhavana Clearing Witara Cakra Advocates Jai Raj Seth Jawarharlal Nehru Forwarding & (in association with Anush Raajan Abex Services Pvt. Ltd. Customs House Shipping Pvt. Ltd. White & Case LLP) Bharucha & Partners Aashit Shah Dilip Singh Piyush Thareja Asrul Ahmad Krithika Radhakrishnan J. Sagar Associates, MNRD & Associates Neeraj Bhagat & Co. Nurjadin Sumono Cyril Amarchand Advocates & Solicitors Mulyadi & Partners Mangaldas Sachin Kumar Singh Tushar Thimmiah Dilip S. Shah Jeena & Co. Phoenix Legal Irina Anindita Ravishankar Raghavan Reliance Infrastructure Makarim & Taira S. Majmudar & Partners Ltd. Sajai Singh Pooja Thomas J. Sagar Associates, Phoenix Legal Cindy Anjani S. Ramakrishna Gopika Shah Advocates & Solicitors Adnan Kelana Haryanto Balaji Mariline Pvt. Ltd. Kruti Services Arun Todarwal & Hermanto Sandeep Singh Arun Todarwal & N.V. Raman Gunjan Shah Coachieve Solutions Associates LLP Charles Antoine Morgan MP Law Offices Desai & Diwanji Pvt. Ltd. Ludovic Guinot Mala Todarwal OnlinePajak R.K. Raman Manish Shah Sheetlesh Singh Arun Todarwal & Louis Dreyfus Company Sudit K. Parekh and Co. MNRD & Associates Associates LLP Hizkia Ardianto India Private Limited EY Mitesh Shah Subodh Singh Jaishree Tolani Lamba Sukanya Raman Louis Dreyfus Company GST Audit Commissionerate AZB & Partners Muhammad Aries LawQuest India Private Limited PT PLN (Persero), East Talwant Singh Kanisshka Tyagi Java Distribution Subramanian Ramaswamy Paresh Shah Delhi District Court Legum Amicuss Khaitan & Co. RPS Logistics Alifrian Fajri Aryuanda Shakti Singh Champawat Karteekka Tyagi Simbolon & Partners Sharanya G. Ranga Prasham Shah Desai & Diwanji Legum Amicuss Law Firm Advaya Legal Juris Corp Mukesh Singhal Prakash Veer Tyagi Cucu Asmawati Aditi Rani Priyansh Shah KNM & Partners Gateway Rail Fright Limited Simbolon & Partners Advaya Legal M/S Paresh Law Firm Champaklal Shah Ravinder Singhania Punit Dutt Tyagi Dipak Rao Singhania & Partners LLP Lakshmikumaran & Stefanus Brian Audyanto Singhania & Partners LLP Richa Shah Sridharan Attorneys Hermawan Juniarto Anant Industries Abhimeet Sinha Law Firm Yomesh Rao Singhania & Partners LLP Ramesh K. Vaidyanathan YMS Consultants Ltd. Saumil Shah Advaya Legal Fabian Buddy Pascoal BDO India LLP Neha Sinha Hanafiah Ponggawa Ankita Ray Luthra & Luthra Pravin Vanage & Partners Cyril Amarchand Shambhu Sharan Law Offices Reliance Infrastructure Mangaldas Singhania & Partners LLP Ltd. Prianto Budi Praveer Sinha PT Pratama Indomitra Ashish Razdan Mahesh Sharma Tata Power Delhi Dipankar Vig Konsultan Khaitan & Co. Mahesh Sharma Distribution Limited MP Law Offices & Associates Tony Budidjaja Purushottam Redekar Vineet Sinha Sameep Vijayvergiya Budidjaja International GM Arch Pvt. Ltd. Manoranjan Sharma KNM & Partners Dhingra & Lawyers KNM & Partners Singh—Attorneys-at-Law C.K. Reejonia Preetha Soman Teresa Chiquita Department of Justice, Nilesh Sharma Nishith Desai Associates Rajiv Wadhwa Makarim & Taira S. Ministry of Law and Justice Dhir & Dhir Associates PLVK Power Engineers Aasish Somasi & Consultants Juni Dani Satish Rewatkar Priyanka Sharma Anand and Anand Budidjaja International Municipal Corporation Trilegal Abhijeet Yadav Lawyers of Greater Mumbai Shweta Soni The Tata Power Raj Sharma Fortune Legal Advocates Company Limited Melli Darsa Zubair Rias Clearship Group & Legal Consultants Melli Darsa & Co. Central Board of Akriti Yadav Excise & Customs Rajnish Sharma Sanyukta Sowani KNM & Partners Vincensius Desta Galang Rajnish Sharma Luthra & Luthra Budidjaja International Abir Roy Attorney-at-Law Law Offices Manoj Yadav Lawyers Seetharaman Associates Neeraj Bhagat & Co. Rupali Sharma K. P. Sreejith Reginald A. Dharma Ankita Rungta Kochhar & Co. India Law Offices LLP Adnan Kelana Haryanto KPMG & Hermanto Saurabh Sharma Juris Corp ACKNOWLEDGMENTS 253
Nasya Dinitri Priatno Herry N. Kurniawan Putra Nugraha Sudiman Sidabukke Andi Zulfikar Hermawan Juniarto Ali Budiardjo, Nugroho, Witara Cakra Advocates Sidabukke Clan Mataram Partners Law Firm Reksodiputro, member (in association with & Associates of Lex Mundi White & Case LLP) Jacob Zwaan Natasha Djamin Obed Simamora KPMG Oentoeng Suria & Partners Ayu Katarina Kusnadi Heru Pambudi Land Office of Surabaya Oentoeng Suria & Partners Ministry of Finance IRAN, ISLAMIC REP. Bama Djokonugroho Yudianta Medio N. Simbolon Budidjaja International Eddy M. Leks Ay Tjhing Phan Simbolon & Partners Adib Law Firm Lawyers Leks&Co Lawyers PwC Indonesia Law Firm T&S Associates Fadjar Donny Tjahjadi Indra Lubis Abraham Pierre Stefanny Oktaria Simorangkir Ministry of Finance Hermawan Juniarto KPMG Budidjaja International Sareh Abadtalab Law Firm Lawyers Organization of Deeds Aris Eko Prasetyo Anthony Pratama Chandra and Property Registration Sidabukke Clan Noorfina Luthfiany Hermawan Juniarto Mario Sinjal and Notaries & Associates Bank Indonesia Law Firm Nurjadin Sumono Mulyadi & Partners Morteza Adab Goesyen Erinda Resti Syamsul Maarif Fredie Pratomo Company Registration Leks&Co Lawyers Mahkamah Agung PT Binatama Akrindo Fransisca Sintia Office Republik Indonesia Leks&Co Lawyers Ahmad Fadli Vanya Edria Rahmani Ali Ahmadi Brigitta I. Rahayoe Bobby R. Manalu Hanafiah Ponggawa Nien Rafles Siregar Tehran Chamber of & Partners Siregar Setiawan Manalu & Partners Siregar Setiawan Manalu Commerce, Industries and Mines Edly Febrian Widjaja Yasser Mandela Ilman Rakhmat Indra Sudrajat Budidjaja International Budidjaja International Rakhmat Suroso Oentoeng Suria & Partners Mousa Ahmadi Lawyers Lawyers Advocates Islamic Azad University Yogi Sudrajat Marsono Ahmad Fikri Assegaf Priscila Manurung Dhamma Ratna Assegaf, Hamzah Behrooz Akhlaghi Assegaf, Hamzah Ali Budiardjo, Nugroho, Notaris & Pejabat & Partners International Law & Partners Reksodiputro, member Pembuat Akta Tanah Office of Dr. Behrooz of Lex Mundi Bambang Suprijanto Akhlaghi & Associates Aprilda Fiona Butarbutar Jean H. Reksodiputro EY Aprilda Fiona & Benny Marbun PT Pefindo Biro Kredit Hamidreza Alipour Shirsavar Partners Law Firm PT PLN (Persero) Indonesia Lingga Surjanto Islamic Azad University State Electricity Sophia Rengganis Hermawan Juniarto Sinuhadji Frans Yoshua Corporation PwC Indonesia Law Firm Ali Amani Oentoeng Suria & Partners Daya-Rahyaft Auditing & Hendro Martono Rengganis Rennganis Lie Yessica Susanti Management Services Widigdya Gitaya Hamanroko Hadromi & Partners Hermawan Juniarto WSG & Company Law Firm Mohammad Reza Anbiyaei Ahmad Maulana Ricardo Simanjuntak International Centre of Michael Hadi Assegaf, Hamzah Ricardo Simanjuntak Atik Susanto Higher Education and PT Kredit Biro & Partners & Partners Oentoeng Suria & Partners Scientific Studies (ICHES) Indonesia Jaya (KBIJ) Amalia Mayasari Vincencia Rininta Emasari Aria Suyudi Behshid Arfania Mohammad Iqbal Hadromi Simbolon & Partners Bank Indonesia Indonesia Jentera Karimi & Associates Hadromi & Partners Law Firm School of Law Law Firm Tania Faramutia Riyanto Dedet Hardiansyah Ella Melany Ali Budiardjo, Nugroho, Kurniawan Tanzil Mehrnoosh Aryanpour Budiman and Partners Hanafiah Ponggawa Reksodiputro, member Makarim & Taira S. Gide Loyrette Nouel, & Partners of Lex Mundi member of Lex Mundi Tomy Harsono Daniel Djoko Tarliman Roedl & Partner Any Miami Natalia Rizky Daniel Djoko Tarliman Anahita Asgari Fard PwC Indonesia Leks&Co Lawyers & Partner Asgari & Associates Stefanus Haryanto International Law Firm Adnan Kelana Haryanto Kristo Molina Reza Riztama Tabita Sifra Thakurdas & Hermanto Witara Cakra Advocates PT Pratama Indomitra Suria Nataadmadja Gholam Ali Asghari (in association with Konsultan & Associates Great Tehran Yansah Hasstriansyah White & Case LLP) Electricity Distribution Badan Pelayanan Terpadu Valdano Ruru Achmad Tri Cahyono Company (GTEDC) Satu Pintu (BPTS) Wida Murti Makarim & Taira S. Otoritas Jasa Keuangan— Oentoeng Suria & Partners Indonesia Financial Zayer Ayat Anang Hidayat Ayundha Sahar Services Authority Iranian National Tax Latifa Mutmainah Oentoeng Suria & Partners Administration (INTA) Nurman Hidayat Rivai Triprasetio & Partners Gatot Triprasetio Indonesia Investment Rika Salim Rivai Triprasetio & Partners Toktam Aynehkar Coordinating Board Alexander Nainggolan Oentoeng Suria & Partners PERSOL Corporation Hadromi & Partners Runi Tusita Brigitta Imam Rahayoe Nur Asyura Anggini Sari PwC Indonesia Majed Azizian Brigitta I. Rahayoe Fradella Nainggolan Bank Indonesia & Partners Melli Darsa & Co. Diaz Vatriando Fatemeh Bagherzadeh Jutha Sasmita Adnan Kelana Haryanto Farjam Law Office Deshaputra Intanperdana Safita Ratna Narthfilda Krisna Law Firm & Hermanto Hadromi & Partners Oentoeng Suria & Partners Rambod Barandoust Haryo Sedewo Ilham Wahyu Consultant Edy Junaedi Chandra Nataadmadja Indonesia Investment Ali Budiardjo, Nugroho, Badan Pelayanan Terpadu Suria Nataadmadja Coordinating Board Reksodiputro, member Gholam-Hossein Davani Satu Pintu (BPTS) & Associates of Lex Mundi Daya-Rahyaft Auditing & Joana Maleriluah Sembiring Management Services Brinanda Lidwina Kaliska Suria Nataadmadja Suria Nataadmadja Sony Panji Wicaksono Makarim & Taira S. Suria Nataadmadja & Associates Bank Indonesia Farhad Derhami & Associates Bayan Emrooz Iswahjudi A. Karim Erwin Setiawan Yuddy Wicaksono International Law Firm Ratih Nawangsari EY PT PLN (Persero) Indonesia Mirza Karim Oentoeng Suria & Partners State Electricity Morteza Dezfoulian KarimSyah Law Firm Indra Setiawan Corporation Mia Noni Yuniar Ali Budiardjo, Nugroho, Sepideh Dowlatshahi Othman Karim Brigitta I. Rahayoe Reksodiputro, member Anthony Winza Probowo Bartar Associates Law Firm KarimSyah Law Firm & Partners of Lex Mundi Budidjaja International Lawyers Maryam Ebrahimi Rizki Karim Rizana Noor Arief Setyadi APP Legal Institute KarimSyah Law Firm PT Kredit Biro PKF Accountants & Kiki Yunita in association with Indonesia Jaya (KBIJ) Business Advisers Dinas Penanaman Dentons Europe LLP Anita Lucia Kendarto Modal dan PTSP Notaris & Pejabat Monasisca Noviannei Agatha Sherly Maryam Ebrahimi Ghaleh Aziz Pembuat Akta Tanah Indonesia Investment Leks&Co Lawyers Akbar Zainuri Organization of Deeds Coordinating Board KarimSyah Law Firm and Property Registration Henrietta Kristanto Bonar Sidabukke and Notaries PB Taxand Sidabukke Clan Mohammad Zamroni & Associates Zamro & Associates 254 DOING BUSINESS 2019
Roza Einifar Farid Meidani Ahmad Shabanifard Ghath Raad Al-Nidawi John Doyle International Law DaadBeh Partners International Centre of Ministry of Planning Dillon Eustace Office of Dr. Behrooz Higher Education and Akhlaghi & Associates Amir Karbasi Milani Scientific Studies (ICHES) Rukaya Sabaah Al-Oqabee Kenneth Egan Milani Law Firm Ministry of Planning Arthur Cox, member Shirin Ozra Entezari Sara Shabanifard of Lex Mundi Dr. Shirin O. Entezari Fatemeh Sadat Mirsharifi RS Component Azhar Al-Rubaie & Associates Ministry of Commerce Ministry of Planning Garret Farrelly Khatereh Shahbazi Matheson Marjan Esfahanian Golazin Mokhtari International Law Florian Amereller Hosseinnejad & Esfahanian Atieh Associates Office of Dr. Behrooz Mena Associates in Laura Feely Law Partners Akhlaghi & Associates association with Amereller Eugene F. Collins Solicitors Hamidreza Mokhtarian Shirzad Eslami Mehr International Ali Sharifi Kilian Bälz Frank Flanagan OWJ Law Office Law Firm Nik Tak Co. Ltd. Mena Associates in Mason Hayes & Curran association with Amereller Seyyed Amir Hossein Etesami Isabelle Monfort Pegah Sharifzadeh Orla Hegarty Securities and Exchange Gide Loyrette Nouel, International Law Akram El Khazen University College Dublin Organization of Iran member of Lex Mundi Office of Dr. Behrooz Airut Law Offices Akhlaghi & Associates Anna Hickey Bahram Farivar Sadri Maryam Monirifar Daniel Heintel Philip Lee Solicitors Sharestan Consultants PERSOL Corporation Nader Sheybani Mena Associates in Sheybani & Associates association with Amereller Áine Hughes Mostafa Farmahini Farahani Dorsa Mossayebzadeh A&L Goodbody International Law Farzan Shirvanbeigi Abdulaziz Jabbar Abdulaziz Shahriar Ghadimi Office of Dr. Behrooz Tehran Municipality— Company Registrar William Johnston Sharestan Consultants Akhlaghi & Associates Fanavaran Shahr Co. Director General Arthur Cox, member Allahyar Ghajar Mehdi Mousavi Rajat Ratan Sinha Deepak John Tehran Municipality— PERSOL Corporation RCS Pvt. Ltd. Business Bridgeway Shipping & Jonathan Kelly Fanavaran Shahr Co. Advisors Group Clearing Services Philip Lee Solicitors Yalda Mozaffarian Nasim Gheidi DaadBeh Partners Parva Soltani Aayat Khalid Liam Kennedy Gheidi & Associates PERSOL Corporation BHC Law Firm LLC A&L Goodbody Law Office Sedigheh Naeimian Kesavarz & Co. Pedram Soltani Zaid Mahdi Eamonn Madden S. Arash H. Mirmalek PERSOL Corporation ADIB Company Cooney Carey Consulting PERSOL Corporation Hossein Najafi Ltd.—member of Russell Organization of Deeds Sara Tajdini Khalid Mozan Bedford International Behazin Hasibi and Property Registration Gheidi & Associates Al Mozan Companies Group DaadBeh Partners and Notaries Law Office Mary Liz Mahony Ahmed Naguib Arthur Cox, member Mojtaba Hoseini Mohammadreza Narimani Mohammad Reza Talischi BCC Logistics of Lex Mundi Motamedi Attorney-at-Law APP Legal Institute PERSOL Corporation in association with Adnan K. Nahidh Aoibhinn Maloney Amir Hosseini Dentons Europe LLP Ebrahim Tavakoli Siyah Group Mason Hayes & Curran PERSOL Corporation Atieh Associates Vahid Nasiri Amany Naif Gerry McCartney Katayoun Hosseinnejad Bayan Emrooz Gholam Hossein Vahidi BHC Law Firm LLC Irish Credit Bureau Hosseinnejad & Esfahanian International Law Firm Dr. Vahidi & Associates Law Partners Ammar Naji Brid McCoy Amir Tahami Nejad Hamid Vakili Confluent Law Group Amoss Solicitors Arash Izadi Persian Cargo Co. Ltd. Ofoghe Sabz Idalat Izadi Law Firm Mohammed Ali Qanbar Kevin Meehan Fariba Norouzi Mojdeh Yaghmaie Compass Maritime Ltd. Saleh Jaberi Parsian Insurance Co. Gide Loyrette Nouel, Dhirar Salim ESK Law Firm member of Lex Mundi KASB General Contracting Heather Murphy Rasoul Nowrouzi Matheson Nasim Jahanbani Ahmad Yousefi Kareem Salim Kamash Great Tehran Hasan Omidvar Dr. Yousefi Law Office General Commission Laura O’Connor Electricity Distribution Asgari & Associates for Taxes Mason Hayes & Curran Company (GTEDC) International Law Firm AmirHossein Zamani Esfahan Chamber Abdelrahman Sherif Seóna O’Donnellan Mohammad Jalili Zohreh Papi Of Commerce DLA Matouk Bassiouny Matheson Iran Credit Scoring (part of DLA Piper Group) Farmand Pourkarim Esmaeil Zarifiazad Declan O’Hora Farid Kani Tehran Municipality— Ministry of Cooperatives, Mohammed Yahya Office of the Revenue Atieh Associates Fanavaran Shahr Co. Labour and Social Welfare Commisioners Khaled Yaseen Anooshiravan Karimi Shahla Pournazeri IRAQ Al-Saqer Advisers Brian O’Malley Karimi & Associates Law Offices of Shahla & Legal Services A&L Goodbody Law Firm Pournazeri & Associates EY Dahlia Zamel Kevin Quinn Esmaeil Karimian Mohammad Rahmani Iraqi Association of Mena Associates in PwC Ireland ESK Law Firm Bayan Emrooz Securities Dealers association with Amereller International Law Firm Laura Rafferty Setareh Kermani Ministry of Electricity IRELAND Arthur Cox, member Karimi & Associates Yahya Rayegani of Lex Mundi Law Firm PraeLegal Iran PwC Jordan Central Bank of Ireland— Central Credit Register Thomas Ryan Reza Khoshnoodi Atiyeh Rezaei Ahmed Abboud Al Janabi A&L Goodbody Court of Cassation Dr. Shirin O. Entezari Mena Associates in ESB International of Tehran & Associates association with Amereller Peppe Santoro Eithne Barry Venture Legal Services Majid Mahallati Encyeh Sadr Marie Antoinette Airut Mason Hayes & Curran A.M. Mahallati & Co. Bayan Emrooz Airut Law Offices Brendan Sharkey International Law Firm Seán Barton Reddy Charlton Davoud Malekmohammadi Hussein Al-Fadhili McCann FitzGerald Sharestan Consultants Alireza Sadri Attorney-at-Law Aidan Timmins International Law Sarah Berkery The Property Registration Hamidreza Mansouri Office of Dr. Behrooz Qismah Ali Dillon Eustace Authority Great Tehran Akhlaghi & Associates Central Bank of Iraq Electricity Distribution John Comerford Mark Traynor Company (GTEDC) Amirhossein Saki Ihsan Jasim Al-Khalidi Cooney Carey Consulting A&L Goodbody Hosseinnejad & Esfahanian Ministry of Planning Ltd.—member of Russell Mohammad Mahdi Mehri Law Partners Bedford International Joe Tynan Ofoghe Sabz Idalat Rashid Al-Khouri PwC Ireland Reyhaneh Sedighi Engineer Miranda Cox Mahnaz Mehrinfar Karimi & Associates PwC Ireland Marcus Walsh International Law Law Firm Adil Al-Lami A&L Goodbody Office of Dr. Behrooz Management Systems Emma Doherty Akhlaghi & Associates Pouya Sepehr International Matheson Patrick Walshe Sharestan Consultants Philip Lee Solicitors Daowd Al-Mula Gavin Doherty BHC Law Firm LLC Eugene F. Collins Solicitors Emma Weld-Moore Daniel Murphy Solicitors ACKNOWLEDGMENTS 255
Maura Young Vered Kirshner Gaetano Arnò Fabrizio Colonna Carlo Fumagalli Irish Credit Bureau PwC Israel PwC—Tax and Stelé Perelli Studio Fumagalli Legal Services ISRAEL Adam Klein Mattia Colonnelli de Gasperis Paolo Gallarati Goldfarb Seligman & Co. Ivan Arrotta Colonnelli de Gasperis Nctm Studio Legale Folman-Megiora, Adv PwC—Tax and Studio Legale Gideon Koren Legal Services Andrea Gangemi Eyal Bar-Eliezer Gideon Koren & Carlo Alberto Mario Corazzini Portolano Cavallo Balter, Guth, Aloni LLP Co. Law Offices Gianluigi Baroni Ristuccia Tufarelli Studio Legale PwC—Tax and e Associati Erez Ben-Ari Hadas Lavi-Benderman Legal Services Alessandro Generali PwC Israel S. Horowitz & Co. Barbara Corsetti Studio Legale Associato member of Lex Mundi Alvise Becker Portolano Cavallo ad Ashurst LLP Jacob Ben-Chitrit PwC—Tax and Studio Legale Yigal Arnon & Co. Gil Lazar Legal Services Daniele Geronzi Strauss Lazer & Co. CPAs Filippo Corsini Legance Avvocati Associati Jeremy Benjamin Susanna Beltramo Chiomenti Studio Legale Goldfarb Seligman & Co. Matan Lazar Studio Legale Beltramo Enrica Maria Ghia Lazar & Co. Barbara Cortesi Studio Legale Ghia Moshe Ben-Yair Domenico Benincasa Studio Legale Guasti Public Utility Dana Leshem Studio Legale Benincasa Lucio Ghia Authority-Electricity Erdinast, Ben Nathan, Nervi & Partners Yvette Costa Studio Legale Ghia Toledano & Co. Advocates White & Case LLP Rona Bergman Naveh Claudia Beranzoli Alessandra Ghisio Gross, Kleinhendler, Michelle Liberman Court of Appeal of Rome Andrea Covolan PwC—Tax and Hodak, Halevy, S. Horowitz & Co. Macchi di Cellere Gangemi Legal Services Greenberg & Co. member of Lex Mundi Carlo Berarducci Carlo Berarducci Salvatore Cuzzocrea Andrea Giaretta Sara Bitton Nofar Maimon Architecture PwC—Tax and Shearman & Sterling LLP Israel Customs Directorate Raveh, Ravid & Co. Legal Services CPAs—member of Russell Emma Berdini Vincenzo Fabrizio Giglio Roy Caner Bedford International Shearman & Sterling LLP Mariano Davoli Giglio & Scofferi Studio Erdinast, Ben Nathan, Pirola Pennuto Zei Legale del Lavoro Toledano & Co. Advocates Liron Mendelevitz Gianluca Borraccia & Associati Krief Albatros Ltd. PwC—Tax and Elena Giuffrè Eitan Carmeli Legal Services Daniele De Benedetti Studio Legale Associato ECA-Ethan Carmel Michael Mograbi Studio Avv. Daniele ad Ashurst LLP Architects Peltransport Giampaolo Botta De Benedetti Spediporto—Associazione Antonio Grieco Doron Cohen Assaf Neeman Spedizionieri Corrieri e Francesca De Paolis Grieco e Associati Raveh, Ravid & Co. Rinat & Assaf Trasportatori di Genova Studio Legale CPAs—member of Russell Neeman—Architects Salvatore De Paolis Federico Guasti Bedford International Giuseppe Broccoli Studio Legale Guasti Yonathan Nissenhaus BdaLaw Andrea De Pieri Yael Crema Goldfarb Seligman & Co. Shearman & Sterling LLP Margot Houli Ministry of Finance Marco Buffarini PwC—Tax and of Israel Tzippi Rozenberg Ministero dell’Economia Rosa Del Sindaco Legal Services Tzippi Rozenberg Law Firm e Finanze Abbatescianni Studio Itay Deutsch Legale e Tributario Francesca Inchingolo Naschitz, Brandes, Doron Sadan Sergio Calderara Court of Appeal of Rome Amir & Co. PwC Israel Clegal Claudio Di Falco Cleary Gottlieb Steen Pamela Infantino Guy Dvory Dan Sharon Federico Calloni & Hamilton LLP Studio Legale Associato S. Horowitz & Co. Dan Sharon—Consulting Studio Corno—member ad Ashurst LLP member of Lex Mundi Engineers 2002 Ltd. of Russell Bedford Fabrizio Di Geronimo International PwC—Tax and Francesco Iodice Asaf Joseph Eylon Daniel Singerman Legal Services Cleary Gottlieb Steen Yigal Arnon & Co. COFACEBDI Gianluca Cambareri & Hamilton LLP Tonucci & Partners Francesco Dialti Yigal Faberman Hugo Spangenthal CBA Studio Legale Alberto Irace Israel Defense Forces Mishab Antonio Campagnoli e Tributario Arieti S.p.A. ACEA Group Il Punto Real Amichay Finkelstein Eran B. Taussig Estate Advisor Silvia Digregorio Giovanni Izzo Amit, Pollak, Balter, Guth, Aloni LLP Court of Appeal of Rome Abbatescianni Studio Matalon & Co. Stefano Cancarini Legale e Tributario Eylam Weiss PwC—Tax and Davide Diverio Jonathan Finklestone Weiss, Porat & Co. Legal Services White & Case LLP Ignazio La Candia Meitar Liquornik Pirola Pennuto Zei Geva Leshem Tal Zeev Weiss Ludovica Cantoresi Lorenzo Fabbri & Associati Weiss, Porat & Co. Court of Appeal of Rome Cocuzza e Associati Nitzan Fisher Conforti Francesco Laureti Yigal Arnon & Co. Michal Zohar-Neistein Fabiola Capparelli Francesco Falsetti Nctm Studio Legale Naschitz, Brandes, PwC—Tax and Salini Impregilo Viva Gayer Amir & Co. Legal Services Luca Lavazza Erdinast, Ben Nathan, Maddalena Ferrari PwC Italy Toledano & Co. Advocates ITALY Antonio Cappiello Studio Notarile Ferrari Consiglio Nazionale Francesco Liberatori Tuvia Geffen Assomela del Notariato Barbara Mirta Ferri Cleary Gottlieb Steen Naschitz, Brandes, PwC—Tax and & Hamilton LLP Amir & Co. Paolo Acciari Cecilia Carrara Legal Services Ministero dell’Economia Legance Avvocati Associati Giovanni Liotta Ido Gonen e Finanze Tommaso Foco Consiglio Nazionale Goldfarb Seligman & Co. Alberto Castelli Portolano Cavallo del Notariato Marco Sebastiano Accorrà Studio Legale Associato Studio Legale Amos Hacmun Studio Legale Accorrà ad Ashurst LLP Stefano Liotta Heskia-Hacmun Law Firm Valerio Fontanesi Arieti S.p.A. ACEA Group Fabrizio Acerbis Sandro Cecili Shearman & Sterling LLP Liron HaCohen PwC Italy Arieti S.p.A. ACEA Group Claudia Lo Cicero Yigal Arnon & Co. Emanuele Franchi Agenzia Delle Dogane Silvia Adani Da Sol Choi PwC Italy E Dei Monopoli Shlomi Hayzler Shearman & Sterling LLP Studio Legale Associato Ministry of Justice ad Ashurst LLP Pier Andrea Fré Torelli Massini Enrico Lodi Giuseppe Alemani Carabba & Partners CRIF S.p.A. Yael Hershkovitz Alemani e Associati Flavio Ciotti Gross, Kleinhendler, Cleary Gottlieb Steen Filippo Frigerio Giulia Loi Hodak, Halevy, Iacopo Aliverti Piuri & Hamilton LLP Portolano Cavallo Orsingher Ortu— Greenberg & Co. Dentons Studio Legale Avvocati Associati Domenico Colella Tali Hirsch Sherman Federico Antich Orsingher Ortu— Linda Nicoletta Frigo Salvatore Lombardo Ministry of Construction Studio dell’Avvocato Avvocati Associati Gruppo Pam S.p.A. Consiglio Nazionale and Housing Antich del Notariato Lorenzo Colombi Manzi Marialaura Frittella Zeev Katz Umberto Antonelli White & Case LLP Cocuzza e Associati Stefano Macchi di Cellere PwC Israel Studio Legale Associato Macchi di Cellere Gangemi ad Ashurst LLP 256 DOING BUSINESS 2019
Federico Magi Margherita Piromalli Luca Tufarelli Michael Hylton Marlene Street Forrest PwC—Tax and White & Case LLP Ristuccia Tufarelli Hylton Powell Jamaica Stock Exchange Legal Services e Associati Maria Progida Donovan Jackson Humprey Taylor Carlo Majer PwC—Tax and Valentina Turco Nunes, Scholefield Taylor Construction Ltd. Littler Legal Services Portolano Cavallo DeLeon & Co. Sherica Taylor Simone Marcon Daniele Raynaud Rachele Vacca de Dominicis Mikhail Jackson LEX Caribbean Cleary Gottlieb Steen Raynaud Studio Legale Grieco e Associati Livingston, & Hamilton LLP Alexander & Levy Kanika Tomlinson Valentina Ricci Mario Valentini The Trade Board Laura Marretta Stelé Perelli Pirola Pennuto Zei Topaz Johnson Romolotti Marretta & Associati DunnCox Kris-Anthony Turner Marianna Ristuccia DunnCox Donatella Martinelli Ristuccia Tufarelli Elisabetta Ventrella Joan Lawla Studio Legale Associato e Associati BdaLaw University of Technology Cheriese Walcott Tommasini e Martinelli National Land Agency Cinzia Romano Gloria Vigilante Melinda Lloyd Federico Mattei Studio Legale Studio Legale Associato Jamaica Public Service Andre Williams PwC—Tax and Salvatore De Paolis ad Ashurst LLP Company Limited Jamaica Customs Legal Services Department Tommaso Edoardo Romolotti Fabio Zanchi Rachael Lodge Carloandrea Meacci Romolotti Marretta BdaLaw Foga Daley Dominic Williams Studio Legale Associato Jamaica Public Service ad Ashurst LLP Davide Rossini Nicola Zanotelli Marlon Lowe Company Limited APL SRL Jamaica Customs Gianluca Medina Emilio Zendri Department Kelley Wong Studio Legale Associato Michele Salemo Arieti S.p.A. ACEA Group Livingston, ad Ashurst LLP LEXOPERA Kerri-Anne Mayne Alexander & Levy Filippo Zucchinelli Myers, Fletcher & Gordon, Laura Mellone Francesca Salerno PwC—Tax and member of Lex Mundi Angelean Young-Daley Bank of Italy Legance Avvocati Associati Legal Services Jamaica Public Service Horace Messado Company Limited Priscilla Merlino Michele Salerno JAMAICA Jamaica Public Service Nunziante Magrone KRCOM Company Limited JAPAN Carl Chen & Associates Marina Mirabella Alessandro Salvador Alton Morgan Nippon Express Co. Ltd. Legália Shearman & Sterling LLP Interplan Legis-Alton E. Morgan & Co. Attorneys-at-Law T. Adachi Marco Monaco Sorge Giuseppe Santarelli PwC Jamaica Sankyu Inc Osaka Br. Tonucci & Partners Tonucci & Partners Sandralyn Nembhard Rivi Gardener & ABTAX Limited Daiki Akahane Alberto Moneta Arturo Santoro Associate Ltd. Law Offices of Akahane, PwC—Tax and Pirola Pennuto Zei Shyvonne Osborne-Perry Iseki & Honda (AIH Law) Legal Services & Associati Althea Anderson Foga Daley LEX Caribbean Masaaki Aono Maria Teresa Monteduro Alice Scotti Gina Phillipps Black Ministry of Justice Ministero dell’Economia Studio Legale Guasti Comnore Bennett Myers, Fletcher & Gordon, e Finanze member of Lex Mundi Junji Arai Lidia Maria Sella Gregory Bennett Kinden Co. Micael Montinari Studio Corno—member National Environment Shalise Porteous Portolano Cavallo of Russell Bedford & Planning Agency National Land Agency Nakamura Atushi Studio Legale International Tokyo Electric Power Christopher Bovell Kevin Powell Company Inc. Davide Moretti Dario Sencar DunnCox Hylton Powell Bank of Italy PwC Italy Fumika Cho Garfield Bryan Judith Ramlogan White & Case Valeria Morosini Susanna Servi Office of Utilities Companies Office Toffoletto e Soci Law Firm, Carabba & Partners Regulation Takuya Eguchi member of Ius Laboris Paul Randall Mori Hamada & Ginevra Sforza Errington Case Creditinfo Jamaica Limited Matsumoto—Osaka Davide Neirotti Portolano Cavallo Jamaica Public Service PwC—Tax and Studio Legale Company Limited Hilary Reid Toyoki Emoto Legal Services Myers, Fletcher & Gordon, Atsumi & Sakai Massimiliano Silvetti Alexander Corrie member of Lex Mundi Gianmatteo Nunziante Legália Livingston, Kayoko Fujii Nunziante Magrone Alexander & Levy Velma Ricketts Walker Japan Credit Information Luca Sportelli Jamaica Customs Reference Center Corp. Luca Occhetta Cleary Gottlieb Steen Kevin Cunningham Department Pirola Pennuto Zei & Hamilton LLP ABTAX Limited Kiyoshi Fujita & Associati Trevor Riley Adachi, Henderson, Maria Antonietta Tanico Joan Ferreira-Dallas The Shipping Association Miyatake & Fujita Nicole Paccara Studio Legale Tanico ABTAX Limited of Jamaica White & Case LLP Miho Fujita Andrea Tedioli Nicole Foga Camile Rose Adachi, Henderson, Fabiana Padroni Studio legale Tedioli Foga Daley Jamaica Public Service Miyatake & Fujita Ristuccia Tufarelli Company Limited e Associati Giuseppe Telesca Patricia Francis Rika Fukazawa Agenzia delle Entrate Trade Facilitation Bernard Shepherd Fukazawa Sharoushi Office Olga Palma Secretariat LEX Caribbean Pirola Pennuto Zei Roberto Tirone Tatsuya Fukui & Associati Cocuzza e Associati David Geddes Jacqueline Simmonds Atsumi & Sakai Office of Utilities Jamaica Public Service Luciano Panzani Francesca Tironi Regulation Company Limited Shinnosuke Fukuoka Court of Appeal of Rome PwC—Tax and Nishimura & Asahi Legal Services Kay-Ann Graham Chantal Simpson Giovanni Patti Nunes, Scholefield Myers, Fletcher & Gordon, Taichi Haraguchi Abbatescianni Studio Giacinto Tommasini DeLeon & Co. member of Lex Mundi EY Legale e Tributario Studio Legale Associato Tommasini e Martinelli Narda Graham Hakon Stefansson Norio Harasawa Gino Pazienza DunnCox Creditinfo Jamaica Limited Ishikawa-Gumi Ltd. Ener-Price Luca Tormen Portolano Cavallo Gabrielle Grant Craig Stephen Yuichi Hasegawa Federica Periale Studio Legale Myers, Fletcher & Gordon, Creditinfo Jamaica Limited Adachi, Henderson, Studio Legale Associato member of Lex Mundi Miyatake & Fujita ad Ashurst LLP Nicola Toscano Danielle Stiebel Studio Legale Associato Matthieu H. J. Beckford Myers, Fletcher & Gordon, Shunsuke Honda Alessandro Piga ad Ashurst LLP Rattray Patterson Rattray member of Lex Mundi Anderson Mori & White & Case LLP Tomotsune Silvia Totti Howard Harris Stuart Stimpson Annamaria Pinzuti White & Case LLP Foga Daley Hart Muirhead Fatta Akiko Hori Studio Legale Associato Attorneys at Law Shihoshoshi Lawyer ad Ashurst LLP Stefano Tresca Hopeton Heron Office Akiko Hori iSeed Office of Utilities ACKNOWLEDGMENTS 257
Kei Horiguchi Yuka Morita Hitoshi Saruwatari JORDAN Mohammed Amawi White & Case Ministry of Land, Kinki Tsukan Co. Ltd. Amawi & Co. Advocates Infrastructure, Barghouti Kirfan & Legal Consultants Harufumi Hoshino Transport and Tourism Kei Sasaki Hattar Advocates Kansai Electric Power Anderson Mori & Ahmad Amoudi Tatsuaki Murakami Tomotsune EY CRIF Jordan Masaak Iino Nishimura & Asahi Be Ambitious Social Ichiro Sato Jordan Securities Faisal Asfour Insurance Labor Hirosato Nabika Commission Khalifeh & Partners Consultant Corporation City-Yuwa Partners Tetsuro Sato Lawyers Baker McKenzie PwC Jordan Shouichi Imanishi Satoshi Nagaura Raaed Asfour Lawyer Nagaura Personnel Yuri Sugano Hisham Ababneh ISTD Management Office Nishimura & Asahi Safwan Moubaydeen Hiroshi Inagaki Law Firm in association Mazen M. Badwan Hankyu Hanshin Hideto Nakai Junya Suzuki with Dentons Department of Express Co. Ltd. Kinden Co. Baker McKenzie Lands & Survey Yafa Abourah Ryuji Ino Kohei Nakajima Nobuhiko Suzuki Al Tamimi & Company Arianna Barilaro EY EY Shearman & Sterling LLP Advocates & Legal Ereifej & Partners Consultants International Law Firm Koichi Ishikawa Jumpei Nakata Yasuyuki Suzuki Anderson Mori & EY Hayabusa Asuka Hayja’a Abu Al Hayja’a Aya Bassoumi Tomotsune Law Offices Talal Abu Ghazaleh Hammouri & Partners Ken Nakatsuka Legal Services Co. Law Firm Yukitaka Ishizaka Nakatsuka Ken Tax Hiroaki Takahashi Tokyo Electric Power Accounting Office Anderson Mori & Nayef Abu Alim Ayham Batarseh Company Inc. Tomotsune Premier Law Firm LLP Zalloum & Laswi Law Firm Masahiro Nakatsukasa Akiko Isoyama Chuo Sogo Law Office Hiroto Takahashi Hanin Abughazaleh Yotta Bulmer PwC Tax Japan Atsumi & Sakai Al Tamimi & Company Hammouri & Partners Noriyuki Nishi Advocates & Legal Law Firm Takeshi Kakeya N&A Legal Office Yohei Takayanagi Consultants Tokyo Electric Power Kansai Electric Power Fares Dabbas Company Inc. Hiromasa Nishibayashi Waleed Adi Sanad Law Group, Nishibayashi Labor Junichi Tobimatsu EMRC Energy and Minerals in association with Hiroaki Kakihira and Social Security Tobimatsu Law Regulatory Commission Eversheds Sutherland Chuo Sogo Law Office Attorney’s Office Kazuki Toriuchi Ahmad Alalem Waddah El Chaer Saki Kamiya Keisuke Nishimura Alps Logistics Co. Ltd. Jordan Customs El Chaer Law Firm Anderson Mori & White & Case Tomotsune Takaharu Totsuka Fadi Al-Tawabini Mohammad Mufleh El-Qudah Miho Niunoya Anderson Mori & CRIF Jordan Qudah Law Firm Kazuo Kasai Atsumi & Sakai Tomotsune White & Case Bassam Gh Al Abdallat Haytham Ereifej Hiroko Numata Naohiro Toyoda Qudah Law Firm Ereifej & Partners Hiroshi Kasuya Labor and Social Security AEON Financial International Law Firm Baker McKenzie Attorney Harness, Inc. Service Co. Ltd. Zeina Al Nabih Al Tamimi & Company Bashar Gammaz Takumi Kiriyama Fumiya Obinata Hiroe Toyoshima Advocates & Legal Hammouri & Partners Nishimura & Asahi Nishimura & Asahi Nakamoto & Partners Consultants Law Firm
Akemi Kito Takashi Oguchi Yoshito Tsuji Wijdan Al Rabadi Aya Garbieh PwC Tax Japan Chuo Sogo Law Office Obayashi Corporation EMRC Energy and Minerals Central Bank of Jordan Regulatory Commission Akiko Kobayashi Takeshi Ogura Takeo Tsukamoto Ziad Ghanma Credit Information Ogura Accounting Office Nishimura & Asahi Ziad Al Shufiyyen Central Bank of Jordan Center Corp. EMRC Energy and Minerals Takashi Ohira Ichiro Tsumiomri Regulatory Commission Nabeel Ghazaleh Masayoshi Kobayashi Nippon Telegraph and EY Talal Abu Ghazaleh Baker McKenzie Telephone Corporation Suliman Al Talib Legal Services Co. Shougo Tsuruta ISTD Daizo Kodama Hajime Ohkubo PwC Tax Japan Lana Habash Tokyo Electric Power Japan Credit Information Eman M. Al-Dabbas Sanad Law Group, Company Inc. Reference Center Corp. Yusuke Tuji International Business in association with Ministry of Justice Legal Associates Eversheds Sutherland Hiroyuki Konishi Kotaro Okamoto Konishi Tax and EY Toru Ueno Islam Alharhashi Tariq Hammouri Accounting Tokyo Electric Power IHQAQ Hammouri & Partners Isamu Onishi Company Inc. Law Firm Yasuyuki Kuribayashi Ministry of Justice Omar Aljazy City-Yuwa Partners Tomoko Unaki Aljazy & Co. Advocates George Hazboun Yoshihiko Ono Japan International & Legal Consultants International Consolidated Daisuke Matsui Labor and Social Cooperation Agency (JICA) for Legal Consultations Shearman & Sterling LLP Security Attorney Mohanna Al-Kattan Yoshihiko Ono Office Yuichi Urata Greater Amman Reem Hazboun Hiroaki Matsui Oh-Ebashi LPC & Partners Municipality International Consolidated Nishimura & Asahi Anna Redmond for Legal Consultations Toray Industries, Inc. Jun Usami Sabri S. Al-Khassib Naoki Matsuo White & Case Amman Chamber Tayseer Ismail Ibrahim City-Yuwa Partners Yoko Sagawa of Commerce Nour Alsharq Trade Sagawa Labor and Social Kenji Utsumi Company Engineering Nobuaki Matsuoka Security Attorney Nagashima Ohno Faris Al-Louzi & Company Services Osaka International & Tsunematsu Sanad Law Group, Law Offices Takashi Saito in association with Farah Jaradat City-Yuwa Partners Kosei Watanabe Eversheds Sutherland Hammouri & Partners Kazuya Miyakawa Law Firm PwC Tax Japan Yoko Saito Michi Yamagami Liana Al-Mufleh White & Case LLP Japan Anderson Mori & Hammouri & Partners Basel Kawar Reimi Miyamoto Tomotsune Law Firm Kawar Transport & Hitomi Sakai Transit Kargo Toshio Miyatake Kojima Law Offices Akihiro Yamamoto Asma’a Al-Reqeb Adachi, Henderson, Tobimatsu Law Central Bank of Jordan Ahmed Khalifeh Miyatake & Fujita Yuka Sakai Hammouri & Partners City-Yuwa Partners Shunichi Yamamoto Moath Alsbin Law Firm Teppei Mogi Yamamoto Tax EMRC Energy and Minerals Oh-Ebashi LPC & Partners Keiko Sakurai Accounting Office Regulatory Commission Ammar Krayim Sakura International Krayim Construction Kenjiro Mori Legal Partner Takayuki Yamashita Hussien Alsorakhi Osaka International Garvey Schubert ISTD Lama Krayim Business Promotion Center Sara Sandford Barer Law Firm Krayim Construction Garvey Schubert Essa Amawi Michihiro Mori Barer Law Firm Hiroaki Yotabun Amawi & Co. Advocates Nishimura & Asahi Tokyo High Court & Legal Consultants 258 DOING BUSINESS 2019
Mahmoud Kreishan Rahaf Shneikat Yuliya Chumachenko Madina Kazhimova Sergazy Omash Sanad Law Group, Hammouri & Partners Aequitas Law Firm LLP Ministry of National Supreme Court in association with Law Firm Economy Eversheds Sutherland Dmitriy Chumakov Kazieva Orynkul Batool Ghassan Tanash Sayat Zholshy & Partners Saltanat Kemalova State Revenue Committee Rasha Laswi Qudah Law Firm Signum Law Firm Zalloum & Laswi Law Firm Ali Dautalinov Abubakirsydyk Perdebaev Moawyah Tarawneh Synergy Partners Law Firm Aigoul Kenjebayeva Nuclear and Energy AbdelRahman Malhas Khalifeh & Partners Dentons Kazakhstan LLP Supervision and Control Ali Sharif Zu’bi, Advocates Lawyers Ruslan Degtyarenko Committee of the & Legal Consultants, Dentons Kazakhstan LLP Yekaterina Khamidullina Ministry of Energy member of Lex Mundi Khaled Tuffaha Aequitas Law Firm LLP KPMG Kawasmy & Yerzhan Dossymbekov Andrey Yuriyevich Ali Mnawer Partners Co. Grant Thornton LLP Zhansaja Konirbayeva Ponomarenko Amman Magistrate’s Court Ministry of Justice Almaty Branch of the RSE Basel Uraiqat Aidana Duisen Research and Production Dana Mubaidien Uraiqat Architects EY Askar Konysbayev Center of Land Cadastre Khalifeh & Partners GRATA International Lawyers Basma Abdallah Uraiqat Ilyas Dusenov Darya Ryapissova Uraiqat Architects Nuclear and Energy Nikita Korolkov GRATA International Tareef Nabeel Supervision and Control Deloitte Nabeel Law Offices Ala’ Z. Jardaneh Committee of the Malika Sadykova Jardaneh Law Firm Ministry of Energy Ibragim Kouky GRATA International Naith Nabulsi GRATA International Zalloum & Laswi Law Firm Azzam Zalloum Sofia Dushkina Muhambet Sambetov Zalloum & Laswi Law Firm National Bank of Gaukhar Kudaibergenova Association of Thaer Najdawi Kazakhstan Signum Law Firm Kazakhstan National A & T Najdawi Law Firm Deema Abu Zulaikha Freight Forwarders Talal Abu Ghazaleh Inara Elemanova Tair Kulteleev Adnan Naji Legal Services Co. Centil Law Firm Aequitas Law Firm LLP Talgat Sariev Central Bank of Jordan Signum Law Firm KAZAKHSTAN Sungat Essimkhanov Sabyr Kulyshov Khaldoun Nazer Nuclear and Energy Kazlogistics (Union Yerlan Serikbayev Khalifeh & Partners Almaty Bar Association Supervision and Control of Transport and Michael Wilson & Lawyers Committee of the Logistics Companies Partners Ltd. Emil Halilyevich Abdrashitov Ministry of Energy and Associations) Majd Nemeh Notary Association Aida Shadirova International Consolidated of the Almaty City Asror Fayzov Oleg Kunayev Dechert Kazakhstan LLP for Legal Consultations Centil Law Firm Agro Star Grain LLC Sardar Inarovich Abdysadykov Yerzhan Shermakhanbetov Hazem Nimri Notary Association Alexander Giros Dinara S. Kunenova National Bank of Maisam Architects of the Almaty City Paradigm Projects BMF Partners Law Firm LLP Kazakhstan Kazakhstan Ramzi Nuzha Kuben Abzhanov Gulfiya Kurmanova Gennady Shestakov Companies General Baker McKenzie Daniyar Isabekov EY Kazakhstan Controller Nuclear and Energy Logistics Service Dariga Adanbekova Supervision and Control Romina Kushkenova Rami Obeid Centil Law Firm Committee of the GRATA International Meruert Sisembaeva Central Bank of Jordan Ministry of Energy Ministry of Finance Kirill Afanasyev Gulmira Lamacharipova Hamza Obidat Schneider Group Gulnar Batzhanovna Isabekova Ministry of Justice Alzhan Stamkulov International Consolidated Alatau Zharyk Synergy Partners Law Firm for Legal Consultations Ilgar Agalar Elena Lee MUGAN Majra Iskakova Michael Wilson & Nurzhan Stamkulov Mahmoud Ibrahim Odeh Almaty Energo Zbyt Partners Ltd. Synergy Partners Law Firm Arch Global Logistics Bulat Ahmetov Arhico Arhstudio Yerlan Ismailov Akbota Maksatova Ulan Stybayev Ala’a Qattan National Bank of Synergy Partners Law Firm Signum Law Firm Qattan Law Firm Zulfiya Akchurina Kazakhstan GRATA International Zhanar Mamagulova Roza Taizhanova Osama Y. Sabbagh Dinara Jarmukhanova National Bank of Olympex Advisers The Jordanian Electric Saparbek Akzhambaev Centil Law Firm Kazakhstan Power Co. Ltd. (JEPCO) Ministry of Justice Yerbol Temirov Galiya Joldybayeva Marzhan Mardenova Nuclear and Energy Tareq Sahouri Gaukhar Alibekova Ministry of Investments PwC Kazakhstan Supervision and Control Sahouri & Partners LLC National Bank of and Development Committee of the Kazakhstan Yessen Massalin Ministry of Energy Wesam Said Mariyash Kabikenova Olympex Advisers Jordan Customs Assel Aralbayeva Rehabilitation Manager Dana Tokmurzina Supreme Court Nurkhan Mermankulov PwC Kazakhstan Siwar Saket Assel Kabiyeva Supreme Court Khalifeh & Partners Yermek Aubakirov GRATA International Yerzhan Toktarov Lawyers Michael Wilson & Bolat Miyatov Sayat Zholshy & Partners Partners Ltd. Elena Kaeva GRATA International Majdi Salaita PwC Kazakhstan Botanova Totynur Ali Sharif Zu’bi, Advocates Aigul Baizhanova Victor Mokrousov State Revenue Committee & Legal Consultants, Ministry of Justice Marina Kahiani Dechert Kazakhstan LLP member of Lex Mundi GRATA International Aigul Turetayeva Kulbarshyn Bazarbekova Murat Moldashev GRATA International Khaled Saqqaf PKF Sapa-Audit Aktoty Kajyrgalieva DHL International Al Tamimi & Company Nuclear and Energy Kazakhstan Maria Turganbaeva Advocates & Legal Aidos Bekov Supervision and Control Ministry of Justice Consultants JSC State Credit Bureau Committee of the Elena Motovilova Ministry of Energy Ministry of Finance Nurken Turmakhambetov Omar Sawadha Dina Bektemirova Ministry of Regional Hammouri & Partners Synergy Partners Law Firm Zhansaya Kalybekova Andrei Mukazhanov Development Law Firm EY Almaty Energo Zbyt Maja Bektemurova Alexandr Tyo Mohammad Sawafeen Almaty Energo Zbyt Mira Kamzina Assel Mukhambekova Centil Law Firm Land and Survey National Bank of GRATA International Directorate Timur Bizhanov Kazakhstan Azim Usmanov Ministry of Regional Abylkhair Nakipov Centil Law Firm Manhal Sayegh Development Maksud Karaketov Signum Law Firm The Jordanian Electric Centil Law Firm Aliya Utegaliyeva Power Co. Ltd. (JEPCO) Aizhan Bozaeva Aisulu Narbayeva PwC Kazakhstan Ministry of Finance Yerbol Karimov Baker Tilly Kazakhstan Mouen M. Sayegh Olympex Advisers Nikita Sergeevich Vasilchuk Department of Aziza Bozhakanova Yevgeniya Nossova EnergoPromStroiProekt Lands & Survey Ministry of Justice Alimzhan Karkinbaev Dechert Kazakhstan LLP LLC Ministry of Regional Firas Sharaiha Shynggys Chotuyev Development Islambek Nurzhanov Sergei Vataev Rabah and Sharaiha Centil Law Firm Synergy Partners Law Firm Dechert Kazakhstan LLP Legal Consultants Anel Kassabulatova Alexander Chumachenko Signum Law Firm Ruslan Omarov Aequitas Law Firm LLP First Credit Bureau ACKNOWLEDGMENTS 259
Michael Wilson Isaac Kalua Diana Mumo Tom Odhiambo Onyango Retire Reboro Michael Wilson & Honda Motorcycle Office of the TripleOKlaw Advocates Kiribati Trades Partners Ltd. Kenya Ltd. Attorney General Union Congress Tony Osambo Kaisar Yegizbayev Kenneth Kamaitha Benjamin Musau Univeristy of Nairobi Tiiroa Roneti GRATA International Kaplan & Stratton B.M. Musau & Co. Ministry of Commerce, Advocates Beatrice Osicho Industry and Tourism Olga Olegovna Yershova Martha Kamanu-Mutugi Office of Attorney Notary Association Kenya Power Gilbert Musau General & Department Batetaake Taatoa of the Almaty City Horwath Erastus & of Justice, Business Ministry of Labour Cathrine Kamau Co. Member, Crowe Registration Service and Human Resource Yerzhan Yessimkhanov Deluxe Inks Limited Horwarth International Development GRATA International Cephas Osoro Samuel Kamunyu Peter Musyimi Horwath Erastus & Peter Taboia Marina Yudina Capital Markets Authority Kenya Law Reform Co. Member, Crowe Ministry of Public Panalpina World Commission Horwarth International Works and Utilities Transport LLP Margaret Kanini The Kenya Power and Bernard Musyoka Charles Osundwa Mautaake Tannang Zhanar Zh. Zhandossova Lighting Company Ltd. MMC Africa Law Kaplan & Stratton Kiribati Electrical BMF Partners Law Firm LLP Consulting & Beth Karanja Arnold Mutisya Ambrose Rachier Contracting Services Alim Zhabelov Capital Markets Authority Bowmans, Coulson Rachier & Amollo Panalpina World Harney LLP Advocates Naare Taukoriri Transport LLP Apollo Karumba Swire Shipping Service PwC Kenya Joshua Mutua Sonal Sejpal Saken Zhailauov Kenya Power Anjarwalla & Khanna Kanata Tebebeku Construction Company John Keriako Advocates Kiribati Trades Grand Stroy PwC Kenya Caroline Mutuku Union Congress Business Court Alex Semutwa Darya Zhanysbayeva Hassan Kibet Users Committee Kenya Tea Development Teewe Tekaata GRATA International Iseme, Kamau & Agency Ministry of Infrastructure Maema Advocates Jane Mutulili and Sustainable Energy Zarina Zhazykbayeva La Femme Engineering Smita Sharma ZM Gesheft Alan Kigen Services Ltd. Bowmans, Coulson Naata Tekeaa Kamotho Maiyo & Harney LLP Development Bank Bulat Zhulamanov Mbatia Advocates James Ndegwa of Kiribati Supreme Court Kenya Power Elizabeth Tanui Timothy Kiman Milimani Law Courts KOREA, REP. Liza Zhumakhmetova Siginon Group Christina Nduba-Banja in Nairobi Signum Law Firm Bowmans, Coulson Daecheong Shipping Boniface Kioko Harney LLP Joseph Taracha Co. Ltd. Sofiya Zhylkaidarova African Banking Central Bank of Kenya Signum Law Firm Corporation Mbage Ng’ang’a National Court Waruhiu K’owade & Maureen W. Makutano Administration Anton Zinoviev Meshack T. Kipturgo Ng’ang’a Advocates Axis Kenya Siginon Group Arnold Yoohum Baek KENYA Jassan Njani Angela Waki Kim & Chang Anita Kiriga Nairobi City County Bowmans, Coulson Job Achoki Bowmans, Coulson Government Harney LLP Jennifer Min-Sook Chae Daly & Inamdar Advocates Harney LLP Korea Credit Bureau Victor Njenga Evelyn Wamae Chrysostom Akhaabi Calistus Kizito O. Onyuka Kaplan & Stratton Kenya Trade Network Paavan Chhabra Iseme, Kamau & High Court of Agency (KENTRADE) Healy Consultants Maema Advocates Kenya at Milimani Jacqueline Njoroge Group PLC Commercial Division B.M. Musau & Co. Eunice Wanja Kariuki Philip Aluku Advocates High Court of Min Kyong Cho SDV Transami Owen Koimburi Kenya at Milimani White & Case LLP Foreign Mazars Kenya Kamunyu Njoroge Commercial Division Legal Consultant Office Simon B. Luseno Capital Markets Authority Kenya Revenue Authority John Kung’u Serah Wanjiru Nduati Young-Dae Cho Waruhiu K’owade & Rose Nyongesa Kamotho Maiyo & Kim & Chang John Bett Ng’ang’a Advocates Iseme, Kamau & Mbatia Advocates Kenya Tea Development Maema Advocates Jin Seok Choi Agency Esther Manthi Angela Waweru Yulchon LLC Capital Markets Authority Conrad Nyukuri Kaplan & Stratton Hillary Biwott Axis Kenya Jinhyuk Choi Capital Markets Authority Joyce Mbui John Wekesa Barun Law LLC Bowmans, Coulson Fred Ochieng Kenya Power Philip Coulson Harney LLP High Court of Kyung-Joon Choi Bowmans, Coulson Kenya at Milimani KIRIBATI Kim, Change & Lee Harney LLP James Mburu Kamau Commercial Division Iseme, Kamau & Ministry of Commerce, Paul Jihoon Choi Rainbow Field Maema Advocates Mary Ochola Industry and Cooperatives Barun Law LLC Bowmans, Coulson Kenya Power Harney LLP Ken Melly Ministry of Finance and Jin Yeong Chung Iseme Kamau & Maema Milly Odari Economic Development Kim & Chang Oliver Fowler Advocates (DLA Piper) Iseme, Kamau & Kaplan & Stratton Maema Advocates Mary Amanu Neelesh Datir Emma Miloyo Moel Trading Co. Ltd. ALBIEA Peter Gachuhi Design Source Robert Oimeke Kaplan & Stratton Energy Regulatory Kenneth Barden Robert Flemer Mansoor A. Mohamed Commission (ERC) Attorney-at-Law Kim & Chang Harveen Gadhoke Ruman Shipcontractors Deloitte Kenya Limited Boaz Okeyo Anthony Frazier Mark Goodrich PwC Kenya White & Case LLP Foreign Stephen Gatama Peter Momanyi Kiata Tebau Kabure Legal Consultant Office Ariya Leasing Limited Mazars Kenya Kennedy Okoyo KK & Sons Law Firm PwC Kenya Sang-Goo Han Francis Gichuhi Kamau George Muchiri Willie Karakaua Maen Yoon & Yang LLC A4 Architect Daly & Inamdar Advocates Sam Omukoko Moel Trading Co. Ltd. Metropol Corporation Ltd. Young Huh William Ikutha Maema Maureen Mujera Motiti Moriati Koae Han Kyung Iseme, Kamau & O & M Law LLP Esther Omulele Development Bank Accounting Corp. Maema Advocates MMC Africa Law of Kiribati Titus Mukora Ji-Sang Hur Mungai James Njenga PwC Kenya Andrew Ondieki Mary Kum Kee Korea Customs Service Anjarwalla & Khanna PwC Kenya Moel Trading Co. Ltd. Advocates Sylvia Mukuna C.W. Hyun Bowmans, Coulson Belinda Ongonga Terengauea Maio Kim & Chang Gatuyu Justice Harney LLP Bowmans, Coulson Kiribati Trades Waruhiu K’owade & Harney LLP Union Congress Won Joon Jang Ng’ang’a Advocates Julie Mulindi Lee & Ko Daly & Inamdar Advocates Phillip Onyango Tion Neemia Mary Kahura O & M Law LLP Shipping Agency of Kiribati MMC Africa Law 260 DOING BUSINESS 2019
James I.S. Jeon Yon Kyun Oh Palush Doda Servet Spahiu Zeyad Al Fleej Sojong Partners Kim & Chang Baker Tilly Kosovo Ministry of Environment Capital Market and Spatial Planning Authority of Kuwait Changho Jo Grace Park Sokol Elmazaj of Kosovo Samil Kim & Chang Boga & Associates Faisal Al Ghannam PricewaterhouseCoopers Arbresha Tuhina Capital Market Hyemin Park Mirjeta Emini Baker Tilly Kosovo Authority of Kuwait Bo Moon Jung Kim & Chang Boga & Associates Kim & Chang Valon Uka Hanan Al Gharabally Sang Il Park Yllka Emini TLW Capital Market Haeng Chang Jung HMP LAW (previously Tax Administration Authority of Kuwait Hanaro TNS known as Hwang of Kosovo Gëzim Xharavina Mok Park PC) Architectural, Design Sarah F. Al Kandari Kyung-Won Kang Lorena Gega and Engineering Capital Market Samil Yong Seok Park PricewaterhouseCoopers Authority of Kuwait PricewaterhouseCoopers Shin & Kim Audit sh.p.k. Arta Xhema Baker Tilly Kosovo Shahad Al Khubaizi Seoyeon Kang Jeong Seo Jashar Goga Capital Market Lee & Ko Hannuri Law Kosovo Customs Lulzim Zeka Authority of Kuwait Baker Tilly Kosovo Chul Man Kim Minah Seo Valon Hasani Osman Al Neghimesh Yulchon LLC HMP LAW (previously Lawyer Petrit Zeka Capital Market known as Hwang Baker Tilly Kosovo Authority of Kuwait Hyo-Sang Kim Mok Park PC) Rudina Heroi-Puka Kim & Chang KESCO Shpend Zeka Ibthal Al Shamali Sungjean Seo PricewaterhouseCoopers Capital Market Jennifer Min Sun Kim Kim & Chang Rifat Hyseni Kosovo Authority of Kuwait Sojong Partners Tax Administration Ji Seon Kim of Kosovo Ruzhdi Zenelaj Nayef Al Yaseen Jisan Kim HMP LAW (previously Deloitte RSM Albazie & Co. White & Case known as Hwang Ardiana Ibrahimi Mok Park PC) Boga & Associates Ruzhdi Zeqiri Fahad Al Zumai Ki Young Kim DAI Global LLC Kuwait University Yulchon LLC Changho Seong Bejtush Isufi Seoul Central Interlex Associates LLC Leke Zogaj Waleed Al-Awadhi Kwang Soo Kim District Court 2M Consulting Central Bank of Kuwait Woosun Electric Liresa Kadriu Company Ltd. Moon-Bae Sohn VALA Consulting Shaha Zylfiu Abdullah Al-Ayoub Korea Credit Bureau Central Bank of the Abdullah Kh. Al-Ayoub Sang-jin Kim Arben Kelmendi Republic of Kosovo & Associates, member KEPCO Ahn Sooyoung Kelmendi & Partners LLC of Lex Mundi HMP LAW (previously KUWAIT Seong Won (David) Kim known as Hwang Burim Kida Abrar Alazemi Hanaro TNS Mok Park PC) Ted Af sh.p.k Kuwait Insurance Company Ministry of Finance
Sun Kyoung Kim Kiwon Suh Abedin Matoshi Talal Abu-Ghazaleh Anwar Al-Bisher Yulchon LLC Cheonji Accounting Interlex Associates LLC Legal (TAG-Legal) AlBisher Legal Group Corporation Wonhyung Kim Leonik Mehmeti Maha Abbas Ahmed Aldhoayan Yoon & Yang LLC Seung Yong Deloitte MACC Alraai Law Firm KEPCO Yoon Young Kim Fitore Mekaj Maged Abd Al Hady Areej Aldulaimi HMP LAW (previously Jae-Yoon Yoon Boga & Associates Horwath Al-Muhanna Ministry of Justice known as Hwang Korea Customs Service & Co. Mok Park PC) Delvina Nallbani Omar Hamad Yousuf Al-Essa Huiwon Yun Boga & Associates Nader Abdelaziz The Law Office of Seong-Cheon Ko ASAR—Al Ruwayeh Al-Essa & Partners Samil KOSOVO Driton Nikaj & Partners PricewaterhouseCoopers Raiffeisen Leasing Mashari Aleyada Kosovo Business Kosova sh.p.k. Maged Abdella Aleyada Group Denai Koh Registration Agency ASAR—Al Ruwayeh Kim & Chang Besim Osmani & Partners Lulwha Alfahad KPMG Albania shpk AB Olivier & Associates LLC Ministry of Finance Alex Joong-Hyun Lee Ahmed Abdou Samil Ministry of Economic Valdet Osmani ASAR—Al Ruwayeh Nada F.A. Al-Fahad PricewaterhouseCoopers Development (MED) Architect Association & Partners GEC DAR Gulf Engineers of Kosovo Consultants Jae-Hahn Lee Ministry of Trade Abdulrazzaq Abdullah Kim, Change & Lee and Industry Loreta Peci Abdulrazzaq Abdullah Adaweyah Alfailakawi PricewaterhouseCoopers & Partners Law Firm Ministry of Commerce Kyu Wha Lee USAID Partnerships for Audit sh.p.k. and Industry Lee & Ko Development Project Hossam Abdullah Naser Prapashtica Al-Hossam Legal Hussein Al-Ghareeb Kyung Yoon Lee Bahri Berisha DAI Global LLC Meshari Al Osaimi Law Firm Kim & Chang Kosovo Customs Shadi Abdullah Blerim Prestreshi Agility Kuwait Nizar Al-Hamwi Moonsub Lee Alexander Borg Olivier SCLR Partners Agility Kuwait Sojong Partners Interlex Associates LLC Sarry Abou Daya Jerina Qarri ICB Kuwait Abdullah Alharoun Sangmin Lee Gani Bucaj Kalo & Associates International Kim & Chang Energy Regulatory Office Mohammad Abulwafa Counsel Bureau Vigan Rogova ASAR—Al Ruwayeh Seung Yoon Lee Destan Bujupaj Rogova & Associates & Partners Nora Al-Haroun Kim & Chang Destan Bujupaj Capital Market Enforcement Agent Ariana Rozhaja Lina Adlouni Authority of Kuwait Su Yeon Lee VALA Consulting Adlouni & Partner Law Yulchon LLC Ardiana Bunjaku Firm, Legal Consultants Abdulrahman Alhumaidan Society of Certified Shendrit Sadiku and Attorneys Mashora Advocates & Yong-Hee Lim Accountants and Auditors PricewaterhouseCoopers Legal Consultants Samil of Kosovo (SCAAK) Kosovo Hossam Afify PricewaterhouseCoopers PricewaterhouseCoopers Abdullah AlKharafi Shyqiri Bytyqi Sami Salihu Al-Shatti & Co. International Young Min Kim VALA Consulting Tax Administration Counsel Bureau Yoon & Yang LLC of Kosovo Adel Al Asousi Arber Canhasi International Abdullah Al-Mehri Rashi Mittal ARHING Jeton Shala Counsel Bureau Credit Information Healy Consultants NNSH CAD Partners Network Group PLC Ali Curri Khaled Al Fahad KESCO Arbena Shehu Capital Market Fahad Al-Menayes Hyun Kyung Noh Notary Chamber of the Authority of Kuwait Credit Information Lee & Ko Faton Demaj Republic of Kosovo Network Pro Transport Ali Al Faqan Jae Wook Oh Ardi Shita International Hanan Almudhahkah Barun Law LLC Naim Devetaku Shita & Associates LLC Counsel Bureau Ministry of Finance VALA Consulting ACKNOWLEDGMENTS 261
Rabea Saad Al-Muhanna Mohammad H. Al-Juaan KYRGYZ REPUBLIC Nurdin Kumushbekov Siri Boutdakham Horwath Al-Muhanna Meshari Al Osaimi Law Firm USAID BEI Business Lao Law & & Co. Almaz Abdiev Environment Improvement Consultancy Group Sam Habbas State Registration Service Project (by Pragma Jasem Al-Oun ASAR—Al Ruwayeh under the Government Corporation) Francis Chagnaud AREF Investment Group & Partners of Kyrgyz Republic Agroforex Company Nurbek Maksutov Waleed Alowaiyesh Mohammad T. Hussain Yulia Abdumanapova International Lasonexay Chanthavong Capital Market Al-Ahlia Contracting Baker Tilly Bishkek LLC Business Council DFDL Authority of Kuwait Group Maksat Abdykaparov Kuttubai Marzabaev Sirikarn Chattrastrai Hashem Al-Qallaf Samir Ibrahim AVEP Public Fund Orion Construction Lao Premier International Kuwait City Court Alraai Law Firm Company Law Office of First Instance, Mike Ahern Commercial Circuit Wael S. Khalifa PwC Kazakhstan Ekaterina Mayorova Rawat Chomsri Global Clearinghouse Deloitte Lao Premier International Laila Al-Rashid Systems Shuhrat Akhmatakhunov Law Office Laila Al-Rashid Legal Firm Kalikova & Associates Rustam Mirrakhimov Mazen A. Khoursheed Law Firm Veritas Law Agency Agnès Couriol Yousef Alroumi Packaging & Plastic DFDL (Thailand) Limited Capital Market Industries Co. KSCC Gulnara Akhmatova Umtul Murat Authority of Kuwait Lawyer Koan Lorenz Aristotle David Dany Labaky ZICO Law (Laos) Jasem Alsharekh The Law Office of Atabek Akhmedov Indira Mursabekova Sole Co. Ltd. Alraai Law Firm Al-Essa & Partners GRATA International Ministry of Economy Sornpheth Douangdy Adnan Alsharrah Ahmed Labib Sanzhar Aldashev Karlygash Ospankulova VDB Loi Credit Information ASAR—Al Ruwayeh GRATA International IGroup, Public Association Network & Partners Daodeuane Duangdara Bayansulu Bassepova Nargiz Sabyrova VDB Loi Tariq Hamad Alshatti Vincent Laurin PwC Kazakhstan Veritas Law Agency Al-Dostour Law Firm International Bounlanh Kanekhamvongsa Counsel Bureau Kerim Begaliev Nuria Sabyrova Ministry of Public Yousef Alshereedah Centil Law Firm Veritas Law Agency Works and Transport International Areej Marwan Al Dulimi Counsel Bureau Ministry of Justice Elena Bit-Avragim Aisanat Safarbek Boutsada Keomoungkhoune Veritas Law Agency GRATA International Rajah & Tann (Laos) Ahmad Almoatassem Abbas Mayahi Sole Co. Ltd. Alshorbagy SSH International Vasiliy Vasilievich Bulankin Aijan Erkinovna Satybekova Al Hamad Legal Group Severelektro Central Collateral Khao Keophouvanh Husain Mirza Hasan Registration Office under SCL Law Group Fahed Al-Subaih Capital Market Kwang Young Choi Ministry of Justice Capital Market Authority of Kuwait Kyrgyz Investment Bounchanh Keosythamma Authority of Kuwait and Credit Bank Kanat Seidaliev Vientiane Capital Division of Abdulrahman Mohamad GRATA International Public Work and Transport Dalal AlSulaiti Capital Market Samara Dumanaeva Meshari Al Osaimi Law Firm Authority of Kuwait Koan Lorenz Temirbek Shabdanaliev Dokkeo Keovongsa Freight Operators Bank of Lao PDR Haya Alzayed Ahmad N. Mohammad Nurlan Dzhusumaliev Association of Kyrgyzstan Ministry of Justice Capital Market Ministry of Economy Houmpheng Khamphasith Authority of Kuwait Saodat Shakirova Department of Akusa Batwala Bakytbek Dzhusupbekov Arte Law Firm Enterprise Registration ASAR—Al Ruwayeh Seth Ochieng State Registration Service and Management & Partners Healy Consultants under the Government Iskender Sharsheyev Group PLC of Kyrgyz Republic Foreign Investors Phetlamphone Khanophet Lamiya Baz Association Bank of Lao PDR PricewaterhouseCoopers Mohammed Radwan Akjoltoi Elebesova Al-Shatti & Co. Alraai Law Firm Credit Information Anvar Suleimanov Sisomephieng Khanthalivanh Bureau Ishenim PwC Kazakhstan Bank of Lao PDR Piyush Bhandari Johnson Rajan Intuit Management Intuit Management Chynara Esengeldieva Guljan Tashimova Somsavath Khemsuliyajack Consultancy Consultancy Koan Lorenz Orion Construction Lao-Foreign Company Consultant Co. Ltd. Priyanka Bhandari Ganesh Ramanath Albina Fakerdinova Intuit Management PricewaterhouseCoopers Deloitte Nurlan Sadykovich Temiraliev Phetsavanh Malaban Consultancy Al-Shatti & Co. Ministry of Justice Lao Revenue Kymbat Ibakova Service Division Twinkle Anie Chacko Ola Saab Koan Lorenz Jibek Tenizbaeva Abdulrazzaq Abdullah Mashora Advocates & Koan Lorenz Ha Manh Nguyen & Partners Law Firm Legal Consultants Indira Ibraimova EY Mega Stroy LLC Kanat Tilekeyev Mohandas Chowrira Eyad Sadallah University of Central Asia Anongsack Manilak Caesars International Capital Market Dastan Imanaliev SCL Law Group Shipping & Logistics Authority of Kuwait International Gulnara Uskenbaeva Business Council Audit Plus Varavudh Meesaiyati Alok Chugh Abdulwahab Abdullatif Sadeq SCL Law Group EY Meysan Partners Aidaraliev Erkin Isagalievich Mansur Usmanov Alternativa Garant Mega Stroy LLC Bounmy Mimala Bader Ali Dashti Mai Sartawi Law Firm Bank of Lao PDR Customs—General Al Hamad Legal Group Ali Ramazanovich Vodyanov Administration Kubanychbek Junusaliev Electrosila Sibasish Mohapatra Ibrahim Sattout Association of Special VDB Loi Dania Dib ASAR—Al Ruwayeh Administrators LAO PDR Al Ruwayeh & & Partners Todd Moore Partners (ASAR) Saara Kabaeva Lao Securities Saffron Coffee Sherif Shawki Koan Lorenz Commission Office Talal Edan PricewaterhouseCoopers Tuan Nhu Nguyen Customs—General Al-Shatti & Co. Merim Kachkynbaeva LS Electrical EY Administration Kalikova & Associates Engineering Co. Ltd. Ramy Shehata Law Firm Viengsavanh Phanthaly Amr Elsayed ASAR—Al Ruwayeh PP Electric CD Sole PhanthalyLAW Kuwait Direct Investment & Partners Elena Kaeva Company Limited Promotion Authority PwC Kazakhstan Siriphone Phanthavongs Bader Sultan Vientiane Capital Electrical Civil Mechanical Mahmoud Ezzat Al Bustan Al Khaleeji Co. Amanbek Kebekov National Resources & Engineering Sole Co. Ltd. Capital Market State Registration Service Environment Division Authority of Kuwait Rami Wadie under the Government Vardsana Phetlamphanh of Kyrgyz Republic Stephan Aeschbach Électricité du Laos Jomon George David Walker J&C Services Horwath Al-Muhanna ASAR—Al Ruwayeh Sultan Khalilov Anousak Philangam & Co. & Partners Kalikova & Associates Anthony Assassa EXIM Company Limited Law Firm VDB Loi 262 DOING BUSINESS 2019
Vanhmany Phimmasane Anete Dimitrovska Maris Vainovskis Waddah El Chaer Elie Kachouh Department of Industry Ellex Klavins, member Eversheds Bitns El Chaer Law Firm ELC Transport Services SAL and Commerce of Lex Mundi Vientiane Capital Elina Vilde Lina El Cheikh Georges Kadige Valters Diure Eversheds Bitns MENA City Lawyers Kadige & Kadige Law Firm Ketsana Phommachanh Ellex Klavins, member Ministry of Justice of Lex Mundi Armands Viskers Hanadi El Hajj Michel Kadige Baltic Legal MENA City Lawyers Kadige & Kadige Law Firm Bountheo Phommaseisy Edvns Draba Vientiane Electrical Sorainen Agate Ziverte Simon El Kai Raydan Kakoun Engineering Co. Ltd. PwC Latvia Abou Jaoude & Badri and Salim El Zlata Elksnia-Zascirinska Associates Law Firm Meouchi Law Firm, Daovang Phonekeo PwC Latvia Daiga Zivtina member of Interleges Ministry of Energy Ellex Klavins, member Richard El Mouallem and Mines (MEM) Kalvis Engzers of Lex Mundi PwC Lebanon Tatiana Kehdy COBALT Legal Baroudi & Associates Lochlan Reef MacNicol LEBANON Michel El Murr Arion Legal Kaspars Freimanis Urban Development Wael Khaddage BDO Law Nadim Abboud Department, Directorat Ministry of Finance Pascale Rouzies Law Office of A. Général d’Urbanisme (DGU) BFL Andris Ignatenko Abboud & Associates Joelle Khater Estma Ltd. Antoine Elkhoury Badri and Salim El Prachith Sayavong Paul Abbound Abniah Meouchi Law Firm, Societe Mixte de Viesturs Kadiis NGE member of Interleges Transport (SMT) Public Utilities Commission Nada Elsayed Nina Abdallah PwC Lebanon Najib Khattar Senesakoune Sihanouvong Valters Kalme Khattar Associates Khattar Associates DFDL Public Utilities Commission Georges N. Estephan Nada Abdelsater-Abusamra NGE Nabil F. Khouri Irving Sison Toms Krlis Broks AbdelSater AbuSamra & ASL (Air Sea Land) PricewaterhouseCoopers Sorainen Associates—ASAS LAW Hanna Fares (Lao) Ltd. Lebanese Customs Sheryne Koteiche Irina Kostina Marie Abi Antoun Awada Tyan Law Firm Ting Sounthavong Ellex Klavins, member AbdelSater AbuSamra & Jenny Fares VDB Loi of Lex Mundi Associates—ASAS LAW Hyam G. Mallat Law Firm Georges S. Maarrawi Land Registry Phonexay Southiphong Maris Kumerdanks Wael Abou Habib Hadi Fathallah and Cadastre Design Group Co. Ltd. Court Administration Abou Jaoude & ESCO Fathallah & Co. Associates Law Firm Abdo Maatouk Phouthong Southisan Indriis Liepa Izzat Fathallah Smayra Law Office Rajah & Tann (Laos) COBALT Legal Carlos Abou Jaoude ESCO Fathallah & Co. Sole Co. Ltd. Abou Jaoude & Souraya Machnouk Janis Likos Associates Law Firm Wafic Fathallah Abou Jaoude & Johann Spies FORT ESCO Fathallah & Co. Associates Law Firm Arion Legal Rima Abou Mrad Dainis Locs Eptalex—Aziz Elie Feghali Fady Mahfouz Khanti Syackhaphom Court Administration Torbey Law Firm Badri and Salim El Rajah & Tann (Laos) Meouchi Law Firm, Georges Mallat Sole Co. Ltd. Andris Mlnieks Riham Al Ali member of Interleges Hyam G. Mallat Law Firm Ministry of Economics Smayra Law Office Latsamy Sysamouth Lea Ferzli Aline Matta Ministry of Justice Zane Markvarte Ramy Antar Baroudi & Associates Talal Abu-Ghazaleh Markvarte Lexchange Raphaël & Associés Legal (TAG-Legal) Damlong Thaphakone Law Office Samir Gaoui Vientiane Tax Authority Elie Azzi Gawi Group Architects Rachad Medawar Ivo Maskalans Matta et Associés Obeid & Medawar Law Firm Apisit Thientrongpinyo COBALT Legal Elias J. Ghanem PricewaterhouseCoopers Zeina Azzi Ghanem Law Firm Youssef Moawad (Lao) Ltd. Janis Negribs Obeid & Medawar Law Firm El Chaer Law Firm Public Utilities Commission Serena Ghanimeh Khampiew Thiphavongphanh Corinne Baaklini AbdelSater AbuSamra & Mario Mohanna Accmin Consulting Zane Paeglite MENA City Lawyers Associates—ASAS LAW Patrimoine Conseil SARL and Services Co. Ltd. Sorainen Jean Baroudi Samir Ghaoui Mirvat Mostafa Danyel Thomson Guna Paidere Baroudi & Associates Bureau Architecture MENA City Lawyers DFDL (Thailand) Limited Register of Enterprises Boutros Bou Lattouf Ghassan Haddad Houssam Mourtada Suntisouk Vandala Baiba Plaude EBL Bureau in Beirut Badri and Salim El Eptalex—Aziz Rajah & Tann (Laos) Law Offices Blueger Meouchi Law Firm, Torbey Law Firm Sole Co. Ltd. & Plaude Tony Boutros member of Interleges Russell Bedford Andre Nader Huong Vu Ilze Rauza International Louay Hajj Chehadeh Nader Law Office EY PwC Latvia Ministry of Finance Claudia Caluori Rana Nader Xaysana Xaiyalath Lelde Rozentale Eptalex—Aziz Rawad Halawi Nader Law Office EXIM Company Limited State Land Service of Torbey Law Firm the Republic of Latvia Joseph Hatem Toufic Nehme Namseng Xathousinh Bassem Chalhoub El Chaer Law Firm Law Offices of Ministère de Finance, Elina Rozulapa EKP in association Toufic Nehme State Assets Management with HFW Abdallah Hayek Department, Registration Marika Salmia Hayek Group Brian Onaissy Division (Registry) National Customs Mohamad Chamas Khattar Associates Board of the State MENA City Lawyers Kamal Hayek Chintala Xayyaveth Revenue Service Electricité du Liban Hala Raphael Arion Legal Nayla Chemaly Raphaël & Associés Gabriela Santare MENA City Lawyers Nicolas Hayek LATVIA COBALT Legal Hayek Group Mireille Richa Najib Choucair Tyan & Zgheib Law Firm Colliers International Andris Skutns Central Bank of Lebanon Rayan Hdayfe DN-NP EMEA Legal Counsels Jihad Rizkallah Martins Aljens Alice Choueiri Badri and Salim El COBALT Legal Darja Tagajeva MENA City Lawyers Walid Honein Meouchi Law Firm, PwC Latvia Badri and Salim El member of Interleges Arvids Bugoveckis Hadi Diab Meouchi Law Firm, Baltic Legal Ruta Teresko Smayra Law Office member of Interleges Yara Romanos AZ Service Ltd. Badri and Salim El Raivis Busmanis Pierre Edmond Fady Jamaleddine Meouchi Law Firm, State Labour Inspectorate Jnis Timermanis Eptalex—Aziz MENA City Lawyers member of Interleges AS Kredtinformcijas Torbey Law Firm Andis Conka Birojs Karim Jamaleddine Fadi Saadeh Latvijas Banka Salim El Banna MENA City Lawyers Abniah Edgars Timpa National Electrical State Labour Inspectorate Utility Company S.A.L. Mohammad Joumaa Mustafa Saadeh PwC Lebanon Tyan & Zgheib Law Firm Ingus Uzulis Public Utilities Commission ACKNOWLEDGMENTS 263
Lilia Sabbagh Thato Qhojeng Abu Kamara Ali Naser Egidijus Kundelis Badri and Salim El TQ Architects Pty. Ltd. Liberia Business Registry Libyan Credit PwC Lithuania Meouchi Law Firm, Information Center member of Interleges Motene Rafoneke Momolu G. Kanda Kai Zilvinas Kvietkus Naledi Chambers Inc. Congloe and Abuejila Saif Annaser COBALT Legal Yalda Sacre Associates Inc. Saif Annaser Law Office Sader Associates Ikaneng Raphoolo Edita Lukasevicit Electromech Consulting Jonah Soe Kotee Muftah Saif Annaser Bank of Lithuania Rany J. Sader Engineers Pty. Ltd. Association of Liberian Saif Annaser Law Office Sader Associates Human Resource Lauras Lukosius Daan Roberts Professionals (ALHRP) Abdulkarim Tayeb Baltic Freight Services Christelle Sakr Webber Newdigate Libyan Credit Tyan & Zgheib Law Firm Bob Weetol Livingstone Information Center Asta Macionien Lindiwe Sephomolo United Methodist Ministry of Justice Nisrine Mary Salhab Association of Lesotho University Mazen Tumi Hyam G. Mallat Law Firm Employers and Business Tumi Law Firm Odeta Maksvytyt Bill Nyumah Primus Attorneys-at-Law Rita Samia Starford Sharite Bro’s Electric LITHUANIA Eptalex—Aziz High Court and Construction Linas Margevicius Torbey Law Firm Associates (BECCA) Pavel Balbatunov Legal Bureau of Hennie Smit Architect Linas Margevicius Mona Sfeir PwC South Africa Arabella Reed Hyam G. Mallat Law Firm PwC Lina Balbatunova Rytis Martinknas Marorisang Thekiso Law Firm Sorainen Makram Shehayeb Sheeran & Associates Saa Saamoi Petras Baltusevicius & Partners MENA City Lawyers Chartered Accountants Department of DSV Transport UAB (Lesotho) Customs of the Liberia Danielius Matonis Rami Smayra Revenue Authority Donatas Baranauskas Law firm Markevicius, Smayra Law Office Phoka Thene Vilniaus Miesto 14Asis Gerasickinas and partners Letseng Diamonds Charlene Sevee Notaru Biuras Adolphe Tyan PwC Laura Matukaityte Awada Tyan Law Firm George Thokoa Kornelija Basijokiene Law Firm Sorainen Maseru Electro Boakai M. Sheriff Glimstedt & Partners Hala Tyan Services Pty Ltd. Mercy Corps Awada Tyan Law Firm Vilius Bernatonis Tautginas Mickevicius Dieter Winkler Albert S. Sims TGS Baltic Ministry of Justice Nady Tyan Compuscan Lesotho Sherman & Sherman Tyan & Zgheib Law Firm Andrius Bogdanovicius Maciej Mikelevic LIBERIA Robert Smallwood JSC Creditinfo Lietuva AAA Law Gerard Zahr PwC Notary—Beirut Arthur Abdulai Alina Burlakova Bronislovas Mikta Express Handling Services Lucia Diana Sonii Gbala Law Firm Ellex Valiunas State Enterprise Alaa Zeineddine Heritage Partner & ir partneriai, member Centre of Registers EMEA Legal Counsels Kofi Abedu-Bentsi Associates, Inc. of Lex Mundi Baker Tilly Liberia Donata Montvydait LESOTHO Ambrose Taplah Daiva Cekanavicien Law Firm Ellex Valiunas Adebayo M. Adeyemi Kemp & Associates Glimstedt ir partneriai, member Bidvest Panalpina Logistics TSC Engineering of Lex Mundi and Construction J. Awia Vankan Justas Ciomanas Khatleli Tomane Moteane Consultants, Inc. Heritage Partner & Lithuanian Chamber Nerijus Nedzinskas (KTM) Architects Associates, Inc. of Notaries PwC Lithuania Betty Lamin Blamol Mahashe Chaka Sherman & Sherman Alvin W. Yelloway Giedre Dailidenaite Michail Parchimovic Land Administration Lawyer Primus Attorneys-at-Law Motieka & Audzevicius Authority Golda A. Bonah Sherman & Sherman LIBYA Giedre Domkute Algirdas Peksys Thakane Chimombe AAA Law Law Firm Sorainen Naledi Chambers Inc. Henry N. Brunson Alteraz Engineering & Partners FedEx Consultants Artur Drapeko Mannete Khotle Law Firm Sorainen Petras Pinevicius Compuscan Lesotho F. Augustus Caesar Jr. Zahaf & Partners Law Firm & Partners Primus Attorneys-at-Law Caesar Architects, Inc. Qhalehang Letsika Ahmed Abdulaziz Reda Gabrilavicit Sarn Prankonyt Mei & Mei Attorneys Inc. Eva-Mae Campbell Mukhtar, Kelbash Ministry of Justice Primus Attorneys-at-Law Caesar Architects, Inc. & Elgharabli Mateboho Litlhakanyane Aida Ganusauskait Marius Rindinas Quantum Quantity Preston Chea Doe Rajab Al Bakhnug Law Firm Ellex Valiunas D. Zabiela, M. Rindinas and Surveyors Pty Ltd. Thelma Law & Associates Al Bakhnug Law Office ir partneriai, member S. Grigas Law Firm ZRG Monica Louro John Davis Huwaida Elfnayesh Greta Roguckyt Webber Newdigate Liberia Bank for Tumi Law Firm Joana Gramakovait TGS Baltic Development and PwC Lithuania Thabo Makeka Investment Abdudayem Elgharabli Vita Sabalyt Association of Lesotho Mukhtar, Kelbash Dovile Greblikiene Law Firm Sorainen Employers and Business Morris Davis & Elgharabli Ellex Valiunas & Partners Kemp & Associates Morne Stuart Maree Abdul Salam El-Marghani Skomantas Grigas Svajone Saltauskiene Webber Newdigate Samuel Dennis Jr. PwC D. Zabiela, M. Rindinas and Vilnius City 29th SEB Electrical Team S. Grigas Law Firm ZRG Notary’s Office Renate Mholo Husam Elnaili EY Wisdom Cudjoe Dzilewosi PwC Frank Heemann Simona Sarkauskait PwC BNT Attorneys-at-Law D. Zabiela, M. Rindinas and Denis Molyneaux Ahmed Ghattour S. Grigas Law Firm ZRG Webber Newdigate Emmanuel Enders Ahmed Ghattour & Co. Vytaute Janusaityte SEB Electrical Team Law Firm Sorainen Ausra Sicinien Mamophete Mophethe Paolo Greco & Partners Vilnius City Municipality Phillips Clearing George Fonderson P&A Legal & Forwarding Baker Tilly Liberia Ieva Kairyt Rimantas Simaitis Agent (Pty) Ltd. Morajea A. Karim PwC Lithuania COBALT Legal Arthur W.B. Fumbah HRHouse Libya Phillip Mophethe Baker Tilly Liberia Romas Karalinas Donatas Sliora Phillips Clearing Bahloul Kelbash Bank of Lithuania TGS Baltic & Forwarding Ruth Jappah Mukhtar, Kelbash Agent (Pty) Ltd. JSGB & Associates & Elgharabli Romualdas Kasperavicius Alius Stamkauskas Legal Consultants State Enterprise UAB Elmonta Thato Mosethe Belkasem Magid Obadi Centre of Registers Du Preez Liebetrau & Co. Cyril Jones General Electricity Jonas Stamkauskas Jones & Jones Company of Libya (GECOL) Jonas Kiauleikis UAB Elmonta Seboka Mpe Law Firm Sorainen CivSol Consulting Kenneth Kafumba Mahmud Mukhtar & Partners Agneska Stanulevic Engineers Pty. Ltd. Liberia Agriculture Mukhtar, Kelbash PwC Lithuania Commodity Regulatory & Elgharabli Augustas Klezys Tseko Nyesemane Authority (LACRA) Law Firm Sorainen Ruta Steckien Lesotho Revenue Authority & Partners Ministry of Economy 264 DOING BUSINESS 2019
Arnas Stonys Tom Loesch Mihajlo Drenkovski Petra Mihajlovska Gjoko Tanasoski BNT Attorneys-at-Law Law Firm Loesch ITS Iskratel Cakmakova Advocates Customs Administration
Marius Strackaitis Evelyne Lordong Ana Georgievska Oliver Mirchevski Dragica Tasevska Lithuanian Chamber Arendt & Medernach SA DIMA Forwarders EVN Macedonia National Bank of the of Notaries Republic of Macedonia Hawa Mahamoud Boris Georgievski Ivan Mishev Ieva Tarailiene GSK Stockmann + Kollegen Municipality of Gazi Papazoski and Kristina Tilic State Enterprise Baba—Skopje Mishev Law Firm Nova Consulting, member Centre of Registers Jeannot Medinger of PKF International Creos Luxembourg SA Dimche Georgievski Irena Mitkovska Monika Tukaciauskait DIMA Forwarders Lawyers Antevski Paul Tobin Law Firm Sorainen Philipp Metzschke PwC Bulgaria & Partners Arendt & Medernach SA Gjorgji Georgievski Biljana Mladenovska Dimitrova ODI Law Macedonia Lawyers Antevski Borjanka Todorovska Laura Tunkevicit Marco Peters Donevski Law Firm Glimstedt Creos Luxembourg SA Bojan Gerovski Vesna Mojsoska IKRP Rokas & Partners KPMG Elena Todorovska Daiva Usinskait-Filonovien Elisa Ragazzoni Lawell Attorneys TGS Baltic Paul Wurth Geprolux SA Katarina Ginoska Martin Monevski Georgi Dimitrov Attorneys Monevski Law Firm Ivica Tosic Vykintas Valiulis Jean-Luc Schaus Tosic and Jevtic Grant Thornton Decker Braun Avocats Angelina Gogusevska Vojdan Monevski Baltic UAB Titanija Dooel—Skopje Monevski Law Firm Toni Trajanov Roger Schintgen Macedonian Credit Liutauras Vasiliauskas Paul Wurth Geprolux SA Ana Gorgioska Filip Nacevski Bureau AD Skopje Law Firm Sorainen Ministry of Transport Donevski Law Firm & Partners Phillipe Schmit and Communications Dragan Trajkovski Arendt & Medernach SA Svetlana Neceva Eltek Kestutis Vaskevicius Aleksandar Ickovski Law Office Pepeljugoski AB ESO Alex Schmitt Toni Trajkovski Bonn & Schmitt Vase Jakov Ilija Nedelkoski Municipality of Gazi Adrijus Vegys Municipality of Gazi Cakmakova Advocates Baba—Skopje Bank of Lithuania Marielle Stevenot Baba—Skopje MNKS Law Firm Elena Nikodinovska Svetlana Trendova Agniet Venckiene Marija Jankuloska Emil Miftari Law Office Apostolska & Partners Law Firm Sorainen Bénédicte Zahnd Georgi Dimitrov Attorneys & Partners BNP Paribas Zorica Nikolovska Stefan Trost Biljana Joanidis Law Office Nikolovski EVN Macedonia Darius Zabiela MACEDONIA, FYR Law & Patent D. Zabiela, M. Rindinas and Office Joanidis Goran Nikolovski Viktorija Trpenovska S. Grigas Law Firm ZRG Dom—Dizajn Law Office Nikolovski Law Firm Trpenoski Svetlana Jovanoska Ernesta Ziogien Gradba Bajasen Municipality of Gazi Martin Odzaklieski Vladimir Vasilevski Primus Attorneys-at-Law Baba—Skopje Ministry of Transport BETASPED d.o.o. Igor Aleksandrovski and Communications Povilas Zukauskas Apostolska & Partners Aneta Jovanoska Trajanovska Ivana Velkovska Law Firm Ellex Valiunas Lawyers Antevski Aleksandar Penovski PwC Macedonia ir partneriai, member Ljubinka Andonovska Law Firm Trpenoski of Lex Mundi Central Register of the Emilija Kelesoska Sholjakovska Tome Velkovski Republic of Macedonia DDK Attorneys-at-Law Ana Pepeljugoska Audrius Zvybas Law Office Pepeljugoski Zlatko Veterovski Glimstedt Marjan Andreev Risto Kitev Customs Administration Gavriloski & Partners MEPOS Operativa Ltd. Valentin Pepeljugoski LUXEMBOURG Law Office Pepeljugoski Sladjana Zafirova Natasha Andreeva Dejan Knezovi TIVA-AS DOOEL-Valandovo PwC Luxembourg National Bank of the Law Office Knezovic Iva Petrovska Republic of Macedonia & Associates Cakmakova Advocates Dragisa Zlatkovski Tom Baumert Siskon Ltd. Chamber of Commerce Krste Andronovski Vlado Kocare Blagoj Petrovski of the Grand-Duchy City of Skopje Viator & Vektor Techno Kar MADAGASCAR of Luxembourg Martina Angelkovic Zlatko T. Kolevski Sonja Petrusheva Build Consulting Engineers Louis Berns DDK Attorneys-at-Law Kolevski Law Office Law Office Petrusheva Arendt & Medernach SA Direction Générale Zlatko Antevski Vladimir Kostoski Kristijan Polenak des Douanes Sébastien Binard Lawyers Antevski Apostolska & Partners Polenak Law Firm Arendt & Medernach SA Serge Andretseheno Goran Atanasovksi Aleksandar Kralevski Ljubica Ruben Cabinet AS Architecte Eleonora Broman ADING Cakmakova Advocates Mens Legis Law Firm Loyens & Loeff Laura Andriamanjato Luxembourg SARL Dragan Blazev Aleksandar Krsteski Sasho Saltirovski SMR & HR Associates SA Timelproject Engineering Cakmakova Advocates EVN Macedonia Christel Dumont Clément Andriamasinony Dentons Vladimir Bocevski Dragan Lazarov Lidija Sarafimova-Danevska BNI Madagascar Cakmakova Advocates Law Office Lazarov National Bank of the Thomas Feider Republic of Macedonia Eric Robson Andriamihaja Administration de Marija Boshkovska Jankovski Nikolcho Lazarov Economic Development l’Enregistrement et Central Register of the Law Office Lazarov Simonida Board of Madagascar des Domaines Republic of Macedonia Shosholceva-Giannitsakis Ilinka Lega Grchevska IKRP Rokas & Partners Eva Andriamihaja Manuel Fernandez Vladimir Boshnjakovski Kolevski Law Office Mihaja Transit GSK Stockmann + Kollegen DDK Attorneys-at-Law Tatjana Siskovska Ivana Lekic Polenak Law Firm Tsiry Andriamisamanana Nicolas Fries Jela Boskovic Ognjanoska PwC Macedonia Lawell Attorneys Borche Smilevski Aimée Andrianasolo Andreas Heinzmann Georgi Markov Deloitte Office de Regulation GSK Stockmann + Kollegen Kiril Crvenkoski PwC Macedonia Électricité (ORE) Navico Shipping Milena Spasovska Véronique Hoffeld Tijana Markovic Georgi Dimitrov Attorneys Andry Andriantsilavo Loyens & Loeff Ljupco Cvetkovski Kolevski Law Office Office de Regulation Luxembourg SARL DDK Attorneys-at-Law Aleksandar Spasovski Électricité (ORE) Mirjana Markovska Viator & Vektor Chantal Keereman Dragan Dameski Law Office of Markovska Frédéric Christophe Ranjatoely Bonn & Schmitt DDK Attorneys-at-Law & Andrevski Ana Stojanovska ODI Law Macedonia Yves Duchateau François Kremer Ana Dangova Hug Vesna Markovska Bolloré Africa Logistics Arendt & Medernach SA Inter Partes Law Firm Ministry of Transport Sonja Stojcevska Madagascar and Communications Cakmakova Advocates Olivier Lardinois Dimce Dimov Raphaël Jakoba BNP Paribas Law Firm Trpenoski Emil Miftari Blagoj Stojevski Madagascar Conseil Emil Miftari Law Office EVN Macedonia International Frédéric Lemoine Daniela Dineska Bonn & Schmitt ITS Iskratel Vlatko Mihailov Ana Stojilovska Rakotomalala Mamy Njatoson Emil Miftari Law Office Analytica MK Registre du Commerce et des Sociétés (RNCS) ACKNOWLEDGMENTS 265
Pascaline R. Rabearisoa Parson Harivel Razafindrainibe Andrea Nyiorongo Grace Cheah Abdul Azis Japri Delta Audit Deloitte Etude Razafindrainibe/ Blantyre High Court Cecil Abraham & Partners Tenaga Nasional Berhad Ravoajanahary Rija Rabeharisoa Grant Nyirongo David Cheah Norhaiza Jemon Cabinet Mazars Fivoarana Lisiniaina Razafindrakoto Elemech Designs DCDA Architect Companies Commission GasyNet Michelle Rafenomanjato Reena Purshtam Chris Chee Eu John Teo Louis Sagot East Orient Consult Shearn Delamore & Co. Pierrette Rajaonarisoa Cabinet d’Avocat Krishna Savjani Sdn Bhd Bolloré Africa Logistics Louis Sagot Savjani & Co. Dato’ Dr. Ir. Andy K. H. Seo Madagascar Tony Chia Malaysian National Ida Soamiliarimana Donns Shawa Sincere Shipping & Shippers Council Jean Sylvio Rajaonson Madagascar Conseil RD Consultants Forwarding Etude Maître Rajaonson International Nadia binti Mohd. Kamal Duncan Singano Chow Keng Chin Federal Court of Malaysia Fetrahanta Sylviane MALAWI Savjani & Co. Indra Gandhi & Co. Rakotomanana Komathi P. Karuppanan PricewaterhouseCoopers Chipulumutso Bakali MALAYSIA Eric Chin Azmi & Associates Tax & Legal Madagascar— James Finlay (Blantyre) Ltd. CTOS Data Systems Sdn Bhd PwC Madagascar Bank Negara Malaysia Sharifah Athirah Izyan Everson Bandawe Ho Kwong Chin Bt Wan Kassim Harivola Joan Rakotomanjaka Alliance Freight Bursa Malaysia Federal Court of Malaysia Kuala Lumpur City Hall Services Limited Hery Michel Rakotonarivo EY Nicholas Tan Choi Chuan Muhd Khuzaifah PricewaterhouseCoopers Austin Changazi Shearn Delamore & Co. QMEC Consult Tax & Legal Madagascar— Sukambizi Association Federation of Malaysian PwC Madagascar Trust Manufacturers (FMM) Chin Long Chong Chun Yik Koh North Port (Malaysia) Bhd Jeff Leong, Poon & Wong Corinne Holy Rakotoniaina Marshal Chilenga Mohd Rashdi Ab Hamid PricewaterhouseCoopers TF & Partners Tenaga Nasional Berhad Jack Chor LOH Kok Leong Tax & Legal Madagascar— Christopher & Lee Ong Russell Bedford LC & PwC Madagascar Andrew Chimpololo Nor Azimah Abdul Aziz Company—member University of Malawi Companies Commission Eddie Chuah of Russell Bedford Ralidera Junior Rakotoniaina (Polytechnic College) Wong & Partners International John W. Ffooks & Co. Mohd Azlan Shah Abdullah Ricky Chingota City Hall of Kuala Lumpur Walter Culas Jessica Kong Yin Yin Hery Rakotonindrainy Savjani & Co. Air Freight Forwarders Azman, Davidson & Co. Office de Regulation Muhammad Riyadhul Hanif Association of Électricité (ORE) Maryann Chitseko Abdullah Malaysia (AFAM) Dawn Lai EY Azmi & Associates RAM Credit Information Harotsilavo Rakotoson Melinda Marie D’Angelus Sdn Bhd SMR & HR Associates SA Gautoni D. Kainja Sonia Abraham Azmi & Associates Kainja & Dzonzi Azman, Davidson & Co. Azhar Lee Lanto Tiana Ralison Neelesh Datir Platinum Tax PricewaterhouseCoopers Griffin Kamanga Wilfred Abraham ALBIEA Consultants Sdn Bhd Tax & Legal Madagascar— Spine Cargo Co. Zul Rafique & Partners, PwC Madagascar Advocate & Solicitors Ruzaida Daud Christopher Lee Cyprian Kambili Energy Commission Christopher & Lee Ong Barijaona Ramaholimihaso Consultant Mohammed Alamin BNI Madagascar Malaysia Productivity Chai Mee Faum Seen Yin Lee Dannie J. Kamwaza Corporation Perunding Majujaya Jeff Leong, Poon & Wong Gérard Ramarijaona Kamwaza Design Prime Lex Partnership Haji Mohamed Ali Wai Fong La Jeff Leong Bashir Electric SDN BHD Shearn Delamore & Co. Jeff Leong, Poon & Wong Roland Ramarijaona Alfred Kaponda Delta Audit Deloitte ESCOM Aniz Amirudin Azlinda Binti Abd. Ghani Neoh Li Ting Cecil Abraham & Partners SPAN National Water Azman, Davidson & Co. Harenkanto Ranaivoson Mavbuto Kasote Services Commission Randranto Kamwaza Design Sasireka Amplagan (Suruhanjaya Anne Liew Partnership PwC Malaysia Perkhidmatan Air Negara) RAM Credit Information André Randranto Sdn Bhd Randranto Alfred Majamanda Mohd Arief Emran Bin Arifin Suresh Kumar J. Gorasia Mbendera & Nkhono Wong & Partners The Electrical and Koon Huan Lim Iloniaina Randranto Associates Electronics Association Skrine, member Randranto Nur Sajati Binti Asan of Malaysia of Lex Mundi James Masumbu Mohamed William Randrianarivelo Tembenu, Masumbu & Co. Azmi & Associates Sheba Gumis Lim Khim Yeng PricewaterhouseCoopers Skrine, member K Y Lim & Partners Tax & Legal Madagascar— Noel Misanjo Datuk Aslam Zainuddin of Lex Mundi PwC Madagascar Savjani & Co. Chief Registrar’s Office Lim Litt Asfahani binti Hamzah Ferrier Hodgson Sylvia Rasoarilala Vyamala Aggriel Moyo Zaily Ayub Federal Court of Malaysia MH Sdn Bhd Banky Foiben’i PwC Malawi Royal Malaysian Customs Madagasikara / Banque Muhammad Arif Harinder Chea Hee Loo Centrale de Madagascar Patrick Gray Mpaka Shamsuddin Bardan Titimas Logistics Sdn Bhd Bumi-Marine Destone & Co. Legal Malaysian Employers Shipping Sdn Bhd Rivaharilala Rasolojaona Practitioners Federation Khalid Hashim Office de Regulation Azmi & Associates Kin Sin Low Électricité (ORE) Modecai Msisha Mohd Shahrul Faisal Bin Ismail Jeff Leong, Poon & Wong Nyirenda & Msisha City Hall of Kuala Lumpur Fahad Hassan Théodore Raveloarison Law Offices PwC Malaysia Ahmad Lutfi Abdull Mutalip JARY—Bureau d’études Abdul Aziz Bin Mahamad Azmi & Associates Architecture Ingénierie Misheck Msiska Dataranreka Architect Andrew Heng EY Ferrier Hodgson Chen Lynn Ng Andriamisa Ravelomanana Ahmad Fuad bin Md Kasim MH Sdn Bhd Christopher & Lee Ong PricewaterhouseCoopers Matthews Mwadzangati Tenaga Nasional Berhad Tax & Legal Madagascar— Blantyre City Council Abdul Hafiz Bin Hidzir Ir. Bashir Ahamed Maideen PwC Madagascar Mohd Yushanizar Bin Tenaga Nasional Berhad Nadi Consult Era Sdn Bhd Patricia Mwase Md Yusoff Landy Raveloson Credit Data Credit City Hall of Kuala Lumpur Wong Hin Loong Jonathan Maria Cabinet HK Jurifisc Reference Bureau Ltd. Azman, Davidson & Co. TTL & CPC Electrical Supply Che Adnan Bin Mohamad Andrianina Ravoajanahary Patrice Nkhono Nadi Consult Era Sdn Bhd Simon Hogg Dennis Martin Etude Andrianina Mbendera & Nkhono Lawyer CTOS Data Systems Sdn Bhd Ravoajanahary Associates Firdaus Bt Md Isa Federal Court of Malaysia Ng Chia How John Matthew Arielle Razafimahefa Zolomphi Nkowani Zaid Ibrahim & Co. (ZICO) Christopher & Lee Ong John W. Ffooks & Co. Zolomphi Lawyers KC Chan Freight Transport Azura Megat Ibrahim Khairon Niza Md Akhir Jean Marcel Razafimahenina Yusuf Nthenda Network Sdn Bhd Indah Water Konsortium Companies Commission Delta Audit Deloitte Chidothe, Chidothe & Company Hong Yun Chang Kumarakuru Jai Mohamed Noh Md Seth Chantal Razafinarivo Tay & Partners Ferrier Hodgson Tenaga Nasional Berhad Cabinet Razafinarivo MH Sdn Bhd David Cheah DCDA Architect 266 DOING BUSINESS 2019
Arvind Menon Jagdev Singh Madeeh Ahmed Hussain Zaidan Jaleel MALTA Ranhill Bersekutu Sdn Bhd PwC Malaysia CTL Strategies LLP CTL Strategies LLP Christabelle Agius Muhammad Kamal Manshan Singh Mohamed Ahsan MALI GVZH Advocates Mohamad Alwi Skrine, member ArchEng Studio Arkitek Kamal Alwi of Lex Mundi BCEAO Shawn Agius Mohamed Shahdy Anwar Office of the Commissioner Norsherryna Mohamed Ishak Veerinderjeet Singh Suood Anwar & Creditinfo VoLo for Revenue Tenaga Nasional Berhad Co.—Attorneys-at-Law Adeline Thor Sue Lyn Faradji Baba Francesca Anastasi Mohammad Ashraf Mohamed Russell Bedford LC & Jatindra Bhattray Tribunal de Grande GVZH Advocates Sopiee Company—member PwC Maldives Instance de la Commune Azmi & Associates of Russell Bedford III de Bamako Anthony Azzopardi International Asma Chan-Rahim Department of Industrial Hanani Hayati Mohd Adhan Shah, Hussain & Co. Oumar Bane and Employment Relations Azmi & Associates Nor Fajariah Sulaiman Barristers & Attorneys Jurifis Consult City Hall of Kuala Lumpur Kevan Azzopardi Azmi Mohd Ali Ali Hussain Didi Abou Bemgaly Malta Financial Services Azmi & Associates Muhendaran Suppiah Société Fruitière Authority (MFSA) Muhendaran Sri Aishath Haifa Bougouni SA Muzzamir Mohd Mydin Shah, Hussain & Co. Leonard Bonello Azmi & Associates Sharifah Ummu Amierah Syed Barristers & Attorneys Kassé Camara Ganado Advocates Hamid DRUH-DB Zuhaidi Mohd Shahari Azmi & Associates Mohamed Hameed Christopher Borg Azmi & Associates Antrac Holding Pvt. Ltd. Mahamane I. Cisse Enemalta PLC Esther Tan Cabinet Lexis Conseils Khairunnajihah Aqila Zul Rafique & Partners, Dheena Hussain Kris Borg Mohd Sofian Advocate & Solicitors Shah, Hussain & Co. Aly Coulibaly Dr. Kris Borg & Azmi & Associates Barristers & Attorneys Douanes Maliennes Associates—Advocates Gene M. (“GM”) Tan Dato’ Sri Latifah Mohd Tahar GM Tan & Company Hamdulla Hussain Famakan Dembele Mario Raymond Borg Chief Registrar’s Office CTL Strategies LLP Ministère de la Justice, Office of the Commissioner Kar Peng Tan Garde des Sceaux for Revenue Mohd Yusoff Mokhzani Aris Kamaruddin Wee & Co. Suha Hussain Malaysia Productivity Advocates & Solicitors Shah, Hussain & Co. Sekou Dembele Josianne Brimmer Corporation Barristers & Attorneys Etude Maître Fenech & Fenech Advocates Shu Shuen Tan Sekou Dembele Datuk Hj Mohd Najib Zul Rafique & Partners, Abdul Rasheed Ibrahim Joseph Buhagiar Bin Hj Mohd Advocate & Solicitors Customs Service Moussa Syvlain Diakité Malta Enterprise City Hall of Kuala Lumpur SCS International Raphael Tay Ishan Ibrahim Daniel Buttigieg Selina Ng Chooi & Company Asia Forwarding Pvt. Ltd. Abou Diallo Fenech & Fenech Advocates Credit Bureau API Mali Malaysia Sdn Bhd Wai Keong Teh Yameen Ibrahim Stefan Camilleri Equatorial Logistics Suood Anwar & Sine Diarra Camilleri Cassar Swee-Kee Ng Sdn Bhd. Co—Attorneys-at-Law Cabinet Comptable Advocates Shearn Delamore & Co. Sine Diarra Hemant Thakore Fathuhulla Ismail Joseph Caruana Anisah Normah binti Ranhill Bersekutu Sdn Bhd CTL Strategies LLP Fatimata Dicko Zouboye Malta Financial Services Muhammad Nor Notaire Authority (MFSA) Federal Court of Malaysia Kenneth Tiong Savithri Karunaratne The Associated Chinese EY Baba Haidara Michael Caruana Marhaini Nordin Chambers of Commerce Etude Gaoussou Haidara Central Bank of Malta Shearn Delamore & Co. and Industry of Prasanta Misra Malaysia (ACCCIM) PwC Maldives Adama Kane Laragh Cassar Allison Ong SCAE Camilleri Cassar Azman, Davidson & Co. Siti Wahida Binti Sheikh Saffah Mohamed Advocates Hussien Praxis Law Firm Abdoul Karim Samba Timbo Hock An Ong Credit Bureau Konaté Nicolette Cassar BDO Malaysia Sdn Bhd Ibrahim Muthalib Agence d’Architecture Central Bank of Malta Association of Cadet Effendy Othman Elison Wong Construction Industry Andrea Darmanin Zaid Ibrahim & Co. (ZICO) Elison Wong Advocates Gaoussou A.G. Konaté Camilleri Cassar & Solicitors Ali Naeem Agence d’Architecture Advocates Ng Oy Moon CTL Strategies LLP Cadet Credit Bureau Keat Ching Wong Kyle DeBattista Malaysia Sdn Bhd Zul Rafique & Partners, Ismail Nashid Abdoul Karim Kone Camilleri Preziosi Advocate & Solicitors Maldives Customs Service Cabinet Berth—Kone— Kim Yong Pang Avocats Associés Ariana Falzon Ferrier Hodgson Michelle Sook King Wong Sulakshan Ramanan GVZH Advocates MH Sdn Bhd Jeff Leong, Poon & Wong EY Soumaguel Maiga API Mali Martin Farrugia Aurobindo Ponniah T. Y. Wong Mohamed Shafaz Wajeeh Building Regulation Office PwC Malaysia Mercury Express Praxis Law Firm Bérenger Y. Meuke Logistics Sdn Bhd Jurifis Consult Bettina Gatt Azahar Rabu Shuaib M. Shah Ganado Advocates Fire and Rescue Yeoh Keng Yao Shah, Hussain & Co. Arielle Razafimahefa Department of Malaysia Titimas Logistics Sdn Bhd Barristers & Attorneys John W. Ffooks & Co. Neville Gatt PwC Malta Aminah Bt Abd Rahman Yau Tze Yip Aishath Shaifa Shahid Oumar Sanogo Ministry of Urban Wong & Partners Shah, Hussain & Co. Direction de l’Inspection Joseph Ghio Wellbeing, Housing and Barristers & Attorneys du Travail Fenech & Fenech Advocates Local Government Khairani M. Yusof Malaysia Productivity Husam Shareef Mamadou Moustapha Sow Steve Gingell Rabindra S. Nathan Corporation CTL Strategies LLP Cabinet Sow & Associés PwC Malta Shearn Delamore & Co. Zuraidi Yusoff Mizna Shareef Moussa Ismaïla Toure Sandro Grech Muzawipah Bt Md. Salim Aha Architect Shah, Hussain & Co. API Mali SG Malta Limited— Tenaga Nasional Berhad Barristers & Attorneys correspondent of Russell Nor Aznira Zainal Ariffin Imirane A. Touré Bedford International Sugumar Saminathan Companies Commission Manal Shihab Direction Nationale de Malaysia Productivity Suood Anwar & l’Urbanisme et de l’Habitat Karl Grech Orr Corporation MALDIVES Co.—Attorneys-at-Law Ganado Advocates Lasseni Touré Zamzuri Selamat Avant-Garde Lawyers Fathimath Sodhaf Etude Gaoussou Haidara Stefan Grima Syarikat Bekalan Air Maldives Customs Service Bank of Valletta Selangor Sdn Bhd (SYABAS) Bank of Maldives PLC Baba Traore Abdullah Waheed Bolloré Africa Logistics Roberta Gulic Hammett Fiona Sequerah Maldives Monetary PwC Malta Christopher & Lee Ong Authority Abdulla Wars Alassane Traoré CTL Strategies LLP ICON SARL Edward Micallef Lee Shih Junaina Ahmed World Express Logistics Skrine, member Shah, Hussain & Co. Sumudu Wijesundara of Lex Mundi Barristers & Attorneys EY Henri Mizzi Camilleri Preziosi ACKNOWLEDGMENTS 267
Jesmond Pule Jemal Abde Nasser Ahmed Mohamed Yeslem Ould El Vil Yannick Fok Hornali Pirbhai Central Bank of Malta Direction Générale Réseau des Petites et Eversheds Sutherland Freeport Operators des Douanes Moyennes Entreprises (Mauritius) Association Jude Schembri Mauritaniennes PwC Malta Kane Aly Poonam Geemul Daya Ragoo Guichet Unique/ Moulaye El Ghali Ould Eversheds Sutherland Velogic Ltd. Pierre Theuma MEF Mauritania Moulaye Ely (Mauritius) Malta Enterprise Avocat Iqbal Rajahbalee Mohamed Lemine Ould Babiye Gilbert Gnany BLC Robert & Associates Amanda Vella Banque Centrale Ahmed Ould Radhi MCB Group Limited GVZH Advocates de Mauritanie Banque Centrale Vivekanand Ramburun de Mauritanie Tilotma Gobin Jhurry MRA Customs Department Andrei Vella Cheikh Abdellahi Ahmed Bank of Mauritius Camilleri Preziosi Babou Abdelkader Said Dhanraj Ramdin Etude Maître Cheikh Moorari Gujadhur Mauritius Revenue Luca Vella Abdellah Ahmed Babou Aliou Sall Madun Gujadhur Authority GVZH Advocates Etude Me Aliou Chambers Dieng Adama Boubou Sall & Associés Jayshen Rammah Andrew J. Zammit Banque Centrale Gopaul Gupta Merits Consulting GVZH Advocates de Mauritanie Abdellahi Seyid Velogic Ltd. Engineers Ltd. Union Nationale Alistair Zarb Mohamed Marouf Bousbe du Patronat Arvin Halkhoree Marie Annabelle Ribet Central Bank of Malta Cabinet d’Avocat Mauritanien (UNPM) Juristconsult Chambers Juristconsult Chambers
MARSHALL ISLANDS Moulaye Ahmed Boussabou Mohamed Yarguett Navindranath Jowaheer Nicolas Richard Banque Centrale Ministère du Pétrole, de Wastewater Management Juristconsult Chambers Marshalls Energy de Mauritanie l’Energie et des Mines Authority Company Lilowtee Rjmunjoosery Mohamed Cheikh Abdallah MAURITIUS Geetendra Singh Kim Currun Mexa Helkena Anni AFACOR—Audit Finance Property Design Marshall Islands Registry Assistance Comptable Supreme Court & Management André Robert Organisation SARL Consultants Ltd. BLC Robert & Associates Kenneth Barden Daygarasen Amoomoogum Attorney-at-Law Brahim Ebety Mauritius Chamber of Thierry Koenig Abdool Samad Sairally Commerce and Industry ENSafrica (Mauritius) Registrar General William Brier Fadel Elaoune Ministry of Public Works Ministère des Affaires Zahra Auchoybur Mylène Lai Yoon Him Keeranlallsing Santokhee Economiques et du Uteem Chambers MCB Group Limited City Council of Port Louis Tatyana E. Cerullo Développement Marshall Islands Lawyers Rasheed Aumjaud Anthony Leung Shing Hurrydeo Seebchurrun Abdellahi Gah Alpina Trading Ltd. PwC Mauritius Central Electricity Board Melvin Dacillo Etude Gah Ministry of Public Works Keshav Beeharry Benjamin Lowe Geetanjali Seewoosurrun Boumiya Hamoud MCB Group Limited PwC Mauritius Central Electricity Board Raquel De Leon Lawyer Marshall Islands Social Khoushwant Bheem Singh Jayram Luximon Gilbert Seeyave Security Administration Cheikhany Jules Notary Central Electricity Board BDO Financial Services Ltd. Cheikhany Jules Law Office Anthony Frazier Nazeer Ahmud Bhugaloo Charles Gerard Maguitte Steven Sarangavany Sengayen Mohamed Koum Maloum Morison (Mauritius) ABC Motors Steven & Associates Nathan Gaudio BETEM Ingenieries de Law Firm Poles, Tublin, Stratakis l’Energie et de l’Eau Valerie Bisasur Antish Maroam & Gonzalez, LLP BLC Robert & Associates ABAX Corporate Bhavish Sewraz Hamed Limam Services Ltd. Juristconsult Chambers Kenneth Gideon Caisse Nationale de Deepti Bismohun PII Shipping Securite Sociale ENSafrica (Mauritius) Bala Moonsamy Yengambarum Soopramanien CMT International Ltd. Rapid Cargo Services Ltd. Avelino R. Gimao Jr. Moustapha Maouloud Nicolas Carcasse Marshall Islands Social Guichet Unique/ Dagon Ingenieur Ramdas Mootanah Sunjay Summun Security Administration MEF Mauritania Conseil Ltée Architecture & Design Ltd. Central Electricity Board
Dwight Heine Bah Elbar M’beirik Bernard Chan Sing Ashwin Mudhoo Menzie Sunglee Marshall Islands Social Chambre Commerciale Mauritius Network Juristconsult Chambers Central Electricity Board Security Administration auprès de la cour Services Ltd. d’appel de Nouakchott Loganayagan Munian Vidisha Vim Sunkur Don Hess Nushrut Chaumoo Artisco International Madun Gujadhur College of the Abdou M’Bodj Notary Chambers Marshall Islands Khemila Narraidoo Ould Med Yahya D.P. Chinien Juristconsult Chambers Anshee Sunnassee Jerry Kramer Direction Générale Corporate and Business PwC Mauritius Pacific International, Inc. des Domaines et du Registration Department Preetam Narrayen Patrimoine de l’État Compagnie Mauricienne Tarveen Teeluck Philip Okney Stephanie Chong Mei Lin De Textile PwC Mauritius Okney & Hamlin Mazar Mohamed Mahmoud Ah Tow Hmettou MCB Group Limited Nicholas Ng Dhanesswurnath Vikash Dennis James Reeder Société Mauritanienne Eversheds Sutherland Thakoor Reeder & Simpson d’Electricité (SOMELEC) Chandansingh Chutoori (Mauritius) Bank of Mauritius VYYAASS Consulting Perry Rilang Oumar Mohamed Moctar Engineer Ltd. Daniel Ng Cheong Hin Natasha Towokul-Jiagoo Environmental Protection Avocats Mauritanie Mauritius Cargo JurisTax Agency—Marshall Islands Jessen Coolen Community Services Ltd. Adil Morsad MCB Group Limited Muhammad R.C. Uteem David M. Strauss Cabinet d’Avocats Morsad Lovendra Nulliah Uteem Chambers Attorney-at-Law Ravin Dajee Lovendra Nulliah Lawyer Mine Ould Abdoullah Barclays Bank Rachel Wan Wing Kai Itibo Tofinga Cabinet d’Avocat Stéphanie Odayen ENSafrica (Mauritius) Marshall Islands Ould Abdoullah Afzal Delbar Juristconsult Chambers Tax Authority Customs House Delphine Yeung Sik Yuen Ishagh Ould Ahmed Miské Brokers Association Jean Christophe Eversheds Sutherland MAURITANIA Cabinet Ishagh Miske Ohsan-Bellepeau (Mauritius) Jayesh Desai Mohamed Abdallahi Bellil M’Hamed Ould Bouboutt Desai & Associates Ltd. Nawsheen Oozeer MEXICO L’Observatoire Ministère des Affaires Board of Investment Mauritanien de Lutte Economiques et du Shalinee Dreepaul-Halkhoree (Mauritius) Arizpe, Valdés & Marcos Contre la Corruption, Développement Juristconsult Chambers Abogados—San Pedro Journaliste Chercheur Renganaden Padayachy Garza García en Communication Ahmed Salem Ould Swaley Duman Bank of Mauritius et Gouvernance Bouhoubeyni United Cargo Instituto Registral y Cabinet Bouhoubeyni Kessaven Payandi Pillay Catastral del Estado Sid’Ahmed Abeidna Amil Emandin Uteem Chambers de Nuevo León SOGECO Mauritania Abdellahi Ould Charrouck Association Atelier Architecture Professionnelle des Hasanali Pirbhai Junta Local de et Design Transitaires Madun Gujadhur Conciliación y Arbitraje Chambers Ciudad de México 268 DOING BUSINESS 2019
Junta Local de Carlos Chávez Alanís Antonio Gonzalez Rodriguez Arturo Lozano Guerrero Maria Olivares Conciliación y Arbitraje Galicia Abogados SC Galaz, Yamazaki, Ruiz Cantu Estrada y Martinez PwC Mexico de Nuevo Leon Urquiza SC, member (CEM Abogados) Carlos A. Chávez Pereda of Deloitte Touche Monica Ortegal Notaría Pública 62 J.A. Treviño Abogados Tohmatsu Limited Gabriel Manrique Comisión Nacional SA de CV Russell Bedford Bancaria y de Valores Secretariat of Labour Jose Gonzalez-Elizondo México—member of Russell and Social Welfare Rodrigo Conesa Baker McKenzie Bedford International María José Ortiz Haro Ritch Mueller, Heather Galicia Abogados SC Alejandro Aldrete Aguirre y Nicolau, SC Alvaro Gonzalez-Schiaffino José Antonio Marquez A2M Abogados Basham, Ringe y Correa, González Luis Cartas Paredes Bruno Cordova member of Ius Laboris Notary Public #2 Mexican Tax Miguel Andrade Gómez PwC Mexico Administration Asociación Mexicana Neftali Gracida Rescalvo Carlos Manuel Martinez Service (SAT) de Agentes Rodrigo Cue Medina Notario Neftali Gracida PwC Mexico Goodrich, Riquelme Sonia Paredes Sepúlveda José Manuel Arce Ruíz y Asociados James Graham Gerardo Martínez Pena Mouret Abogados SC Standard Go 3CT Rivadeneyra, Trevino David Cuellar & De Campo SC Victor Paz Carlos Argüelles González PwC Mexico Sergio Granados CAF-SIAC Contadores Santamarina y Steta SC PwC Mexico Victor Hugo Núñez Martínez Javier Curiel Mexican Tax Gabriel Peña Mouret José Alejandro Astorga Hilbert Martinez, Algaba, De Haro, Antonio Guerra Gomez Administration Pena Mouret Abogados SC Instituto Federal Curiel y Galvan-Duque SC Guerra Gomez, Abogados Service (SAT) de Especialistas de Sergio Peña Zazueta Concursos Mercantiles Alfonso Curiel Valtierra Hugo Adolfo Gutierrez Flores Juan Sergio Alfonso Martínez TransUnion de Baker McKenzie Sánchez Devanny González Mexico SA SIC Elsa Regina Ayala Gómez Eseverri SC Comisión Federal Secretaría de Economía, Jorge de Presno de Electricidad Arturo Perdomo Dirección General Basham, Ringe y Correa, Luis Guzman Galicia Abogados SC de Normatividad member of Ius Laboris Galaz, Yamazaki, Ruiz Fernando Martínez Villarreal Mercantil (RUG) Urquiza SC, member Sánchez DeVanny Eduardo Perez Armienta Franco Alberto Del Valle Prado of Deloitte Touche Eseverri SC Moore Stephens Jorge Barrero Stahl Del Valle, Prado y Tohmatsu Limited Orozco Medina SC Santamarina y Steta SC Fernandez, SC Mariana Maxinez Yves Hayaux-du-Tilly Galaz, Yamazaki, Ruiz Luis Uriel Pérez Delgado Reginaldo Berrones Mejorado Tracy Delgadillo Miranda Nader, Hayaux & Goebel Urquiza SC, member Goodrich, Riquelme Electro Construcciones J.A. Treviño Abogados of Deloitte Touche y Asociados Falcón SA de CV SA de CV Diego Hernández Tohmatsu Limited White & Case SC José Jacinto Pérez Silva Luis Horacio Bortoni Vazquez Felipe Dominguez Rodrigo Méndez Ayala Operadora Terra Regia SA Secretaria de Desarrollo Moore Stephens F. Abimael Hernández Creel, García-Cuéllar, Urbano (SEDUE)— Orozco Medina SC Solórzano, Carvajal, Aiza y Enriquez SC Pablo Perezalonso Eguía Secretariat for Urban González y Pérez-Correa SC Ritch Mueller, Heather Development and Ecology Dolores Enriquez Carla E. Mendoza Pérez y Nicolau, SC PwC Mexico Sophia Huidobro Baker McKenzie Lorena Bustamante Quiroz Rivadeneyra, Trevino Fernando Pérez-Correa Creel, García-Cuéllar, David Escalante & De Campo SC Juan Ángel Montalvo Nava Solórzano, Carvajal, Aiza y Enriquez SC KPMG Cardenas Dosal SC Colegio de Ingenieros González y Pérez-Correa SC Ivan Imperial Mecánicos Electricistas Maria Fernanda Bustindui Alejandro Escandon KPMG Cardenas Dosal SC y Electrónicos de Guillermo Piecarchic Nieblas Comisión Federal Nuevo León (CIME-NL) PMC LAW SC Instituto Federal de Electricidad María Concepción Isoard de Especialistas de Viesca Angel Humberto Montiel José Piecarchic Cohen Concursos Mercantiles Isaura Natali Escobar Ávila Ritch Mueller, Heather Trujano PMC LAW SC Delegación de y Nicolau, SC Tribunal Superior Gilberto Calderon Azcapotzalco de Justicia del La Gizeh Polo Galaz, Yamazaki, Ruiz Jorge Jiménez Ciudad de México Creel, García-Cuéllar, Urquiza SC, member Miguel Espitia Russell Bedford Aiza y Enriquez SC of Deloitte Touche Bufete Internacional México—member of Russell Ignacio R. Morales Lechuga Tohmatsu Limited Bedford International Notaría 116 Francisco Puente Peña Victor Fernandez Sanchez Instalaciones Eléctricas Gabriela Calderón Güémez Comisión Federal Alejandro Juárez Liceaga Guillermo Moran en Alta y Baja Tensión Ministry of Finance de Electricidad C&JM Law Firm Galaz, Yamazaki, Ruiz Acevedo Sa de Cv Urquiza SC, member Adrian Martin Camacho Pedro Flores Diana Juárez Martínez of Deloitte Touche David Eugenio Puente-Tostado Fernandez Moore Stephens Baker McKenzie Tohmatsu Limited Sánchez Devanny Comisión Federal Orozco Medina SC Eseverri SC de Electricidad Adrian Kohlmann Gustavo Morante Julio Flores Luna Kova Innovación Torres Morante SC Manuel Ramos Laura Campos Goodrich, Riquelme Bufette de Obras, Servicios White & Case SC y Asociados Alfredo Kupfer Dominguez Emilio Rodriguez Muniz y Suministros SA de CV Sánchez DeVanny Mexican Tax Tomás Cantú González Juan Francisco Galarza Eseverri SC Administration Carolina Ramos Ballesteros Cantu Estrada y Martinez PwC Mexico Service (SAT) Miranda & Estavillo SC (CEM Abogados) Josue Lee Manuel Galicia Sordo Madaleno Diana Muñoz Flor Juan Rebolledo Marquez Padilla Carlos Carbajal Galicia Abogados SC Arquitectos Secretaría de Economía, Ministry of Finance J.A. Treviño Abogados Dirección General SA de CV Maria Antonieta Galvan Ricardo León-Santacruz de Normatividad Brindisi Reyes Delgado Carriles Sánchez DeVanny Mercantil (RUG) Ritch Mueller, Heather Fernando Antonio Cardenas Tribunal Superior Eseverri SC y Nicolau, SC Gonzalez de Justicia del La Jorge Narváez Hasfura Notary Public #44 Ciudad de México Luis Leyva Martinez Baker McKenzie Eduardo Reyes Díaz-Leal Comisión Nacional Bufete Internacional Lisa Carral F. Mauricio Gamboa Bancaria y de Valores Jesus Alberto Navarro Santamarina y Steta SC TransUnion de Hernandez Héctor Reyes Freaner Mexico SA SIC Eduardo Lobatón Guzmán Grupo Dovela Baker McKenzie Pedro Carreon Baker McKenzie PwC Mexico Brenda Garcia Javier Luis Navarro Velasco Baldomero Riojas PwC Mexico Carlos López Juárez Baker McKenzie Rusell Bedford María Casas López Goodrich, Riquelme Monterrey S.C. Baker McKenzie Jose Alberto Gonzalez y Asociados Mario Neave KPMG Cardenas Dosal SC Galaz, Yamazaki, Ruiz Claudia Ríos Alexandra Cavazos Rogelio Lopez-Velarde Urquiza SC, member PwC Mexico Baker McKenzie Ricardo Gonzalez Orta Lopez Velarde, of Deloitte Touche Galaz, Yamazaki, Ruiz Heftye y Soria SC Tohmatsu Limited Fernando Rivadeneyra Kathalina Chapa Peña Urquiza SC, member Rivadeneyra, Trevino CAF-SIAC Contadores of Deloitte Touche Jose Antonio Lozada Capetillo Pablo Nosti Herrera & De Campo SC Tohmatsu Limited Tribunal Superior Miranda & Estavillo SC Ernesto Chávez de Justicia del La Beatriz Robles Intercontinental Ciudad de México CAF-SIAC Contadores Network Services ACKNOWLEDGMENTS 269
Alba Rodriguez Chamorro José Luis Vega Garrido Olesea Chiric Tatiana Stavinschi Tuya Erdenechuluun Comisión Nacional Goodrich, Riquelme PwC Moldova PwC Moldova Lehman Law Mongolia LLP Bancaria y de Valores y Asociados Ludmila Ciubaciuc Liviu Surdu Dulguun Gantumur Irazu Rodríguez Garza Diego Velasco-Fuhrken PwC Moldova Glorinal Imobil SRL Minter Ellison Comisión Federal Galicia Abogados SC de Electricidad Daniel Cobzac Lilia Tapu Myagmarsuren Jambaldorj Carlos Velázquez de León Cobzac & Partners PwC Moldova Anderson and Julian Rodriguez Toffel Basham, Ringe y Correa, Anderson LLP Nader, Hayaux & Goebel member of Ius Laboris Valentin Cobzari Alexander Turcan Insigma-Lux Turcan Cazac Enkhsaruul Jargalsaikhan Cecilia Rojas Enrique Lavin Velez GTs Advocates LLP Galicia Abogados SC Mexican Tax Anastasia Dereveanchina Carolina Vieru Administration PwC Moldova IM PAA SRL Saidolim Kodirov Maria Eugenia Romero Torres Service (SAT) Healy Consultants Ministry of Finance Fernando Flano Fernandez Elena Vintea Group PLC Claudio Villavicencio ICS RED Union Fenosa SA Cobzac & Partners Shaanty Rubio Galaz, Yamazaki, Ruiz Bat-Ulzii Lkhaasuren White & Case SC Urquiza SC, member Silviu Foca Vitalie Zama Monsar LLC of Deloitte Touche Biroul de Credit—Moldova Associate Lawyers Office Raúl Sahagun Tohmatsu Limited Nagacevschi & Partners Azzaya Lkhachin Bufete Internacional Ana Galus PwC Mongolia Juan Pablo Villela Vizcaya Turcan Cazac MONGOLIA Juan Pablo Sainz Creel, García-Cuéllar, Amarjargal Lkhagvaa Nader, Hayaux & Goebel Aiza y Enriquez SC Vasile Gherasim Odgerel Amgalan Lehman Law Mongolia LLP Popa & Associates Monlogistics José Roberto Salinas Judith A. Wilson Worldwide LLC Ganzorig Luvsan Salinas Padilla, Roman Bryan, Gonzalez Vargas Jose Luis Gomes Pascual UBEDN Ávila & Associates, & Gonzalez Baz SC ICS RED Union Fenosa SA Dunnaran Baasankhuu Legal Firm SC Minter Ellison Daniel Mahoney Antonio Zuazua Ruslan Gonceariuc Mahoney Liotta LLP Jorge Sanchez KPMG Cardenas Dosal SC ICS RED Union Fenosa SA Telenged Baast Galaz, Yamazaki, Ruiz Monlogistics Erdenedalai Odkhuu Urquiza SC, member MICRONESIA, FED. STS. Victoria Goncearuc Worldwide LLC Melville Erdenedalai of Deloitte Touche Cobzac & Partners (M&E) LLP Tohmatsu Limited Marcelino Actouka Nandinchimeg Banzragch Pohnpei Utilities Laurentiu Gorun Tsogt & Nandin Ariuntuya Rentsen Lucero Sánchez de la Concha Corporation Gorun Law Firm Mahoney Liotta LLP Baker McKenzie Delgermaa Bataa Nixon Anson Silvia Grosu New Logistics LLC Mendsaikhan Rentsen Luis Sanchez Galguera Pohnpei Utilities PwC Moldova Arlex Consulting Services Galaz, Yamazaki, Ruiz Corporation Khulan Batbayar Urquiza SC, member Roman Ivanov GTs Advocates LLP Sebastian Rosholt of Deloitte Touche Kenneth Barden Vernon David & Associates Minter Ellison Tohmatsu Limited Attorney-at-Law Dashzeveg Bat-Erdene Alexandru Leonte Deloitte Scott Schlink Cristina Sanchez Vebber Lam Dang Ministry of Economy Minter Ellison Congress of the FSM and Infrastructure Munkhbayar Batkhuu Cristina Sánchez-Urtiz Anderson and Tumurkhuu Sukgbaatar Miranda & Estavillo SC Erick Divinagracia Andrei Lopusneac Anderson LLP UBEDN Ramp & Mida Law Firm ICS RED Union Fenosa SA Ricardo Sandoval Ortega Azzaya Batsuuri Ganbayar Surmaajav Comisión Federal Wallet Elias Mihail Lupascu Electrosetiproject LLC The Bank of Mongolia de Electricidad Pohnpei State Department Ministry of Economy of Lands and Natural and Infrastructure Solongo Battulga Ganbagana Togtokhbayar María Esther Sandoval Salgado Resources GTs Advocates LLP Deloitte Instituto Federal Angela Matcov de Especialistas de Mark Heath Agency of Land Relations Altanduulga Bazarragchaa Narandalai Tsedevsuren Concursos Mercantiles Micronesia Registration and Cadastre State UBEDN The Bank of Mongolia Advisors, Inc. Enterprise Cadastru José Santiago Shairiibuu Boldoo Ganzaya Tsogtgerel Grupo IMEV, SA de CV Ronald Pangelinan Mihaela Mitroi Minter Ellison Anderson and A&P Enterprises Inc. PwC Romania Anderson LLP Monica Schiaffino Pérez Bayar Budragchaa Littler Mexico Sam Peterson Nina Mudrea ELC LLP Advocates Dudgen Turbat Pohnpei Export Association Gorun Law Firm The Bank of Mongolia Pedro Strobl David Buxbaum Basham, Ringe y Correa, Salomon Saimon Alexandru Munteanu Anderson and Khosbayar Zorig member of Ius Laboris Micronesian Legal PwC Moldova Anderson LLP Arlex Consulting Services Services Corporation Arturo Suárez Serghei Munteanu Tsendmaa Choijamts MONTENEGRO KPMG Cardenas Dosal SC Donna Scheuring Ministry of Regional PwC Mongolia Pohnpei State Development and CEDIS Diego Ivan Suarez Torres Environmental Construction Khatanbat Dashdarjaa Baker McKenzie Protection Agency Arlex Consulting Services Customs Administration Oxana Novicov Montenegro Juan Francisco Torres Landa Nora Sigrah National Union of Zoljargal Dashnyam Ruffo FSM Development Bank Judicial Officers GTs Advocates LLP Energy Regulatory Hogan Lovells Authority of Montenegro Mike Thomas Vladimir Palamarciuc Tsendsuren Davaa Jaime A. Tovar Villegas Micropc Turcan Cazac International Cooperation Ministry of Economy Notaría 116 Division Customs Joseph Vitt Bodiu Pantelimon General Administration Anja Abramovic Jaime A. Treviño Pohnpei Transfer & SRL Reconscivil of Mongolia Prelevi Law Firm J.A. Treviño Abogados Storage, Inc. Carolina Parcalab Otgontuya Davaanyam Aleksandar Adamovic Alfonso Vargas MOLDOVA ACI Partners Law Office Anderson and PGS Montenegro Ritch Mueller, Heather Anderson LLP y Nicolau, SC National Commission Vladimir Plehov Filip Aleksic for Financial Markets Uyanga del Sol Studio FAADU Layla Vargas Muga Igor Popa Tsets LLP Goodrich, Riquelme Clin Bobuac Popa & Asociatii Lawyers Nikola Angelovski y Asociados Cobzac & Partners Onchinsuren Dendevsambuu Law Office Vujaci Dumitru Popescu Deloitte Camilo Vazquez Lopez Alexei Bosneaga PwC Moldova Jelena Bogeti Santamarina y Steta SC Ministry of Regional Gerel Enebish BDK Advokati Development and Irina Rotari Lehman Law Mongolia LLP Denise Carla Vazquez Wallach Construction Ministry of Economy Bojana Boskovi Secretaría de Economía, and Infrastructure Tsolmonchimeg Enkhbat Ministry of Finance Dirección General Valentina Chiper GTs Advocates LLP de Normatividad Ministry of Economy Elena Sadovici Vanja Boskovi Mercantil (RUG) and Infrastructure Sanjkhand Erdenebaatar Law Office Vujaci Alexandru Savva PwC Mongolia Dragoljub Cibuli Victor Secrii BDK Advokati Asist Proiect 270 DOING BUSINESS 2019
Milan Dakic Tatjana Vujisevic Ali Bougrine Ahmed Mouflih Abubacar Calú BDK Advokati Ministry of Sustainable UGGC Law Firm Association Marocaine Electrovisao Lda Development and Tourism des Producteurs Savo Djurovi Bouchaib Chahi et Producteurs Eduardo Calú Adriatic Marinas d.o.o. Jelena Vujisi Agence Nationale de la Exportateurs de Fruits Sal & Caldeira, Law Office Vujaci Conservation Foncière et Légumes (APEFEL) Advogados, Lda Dragan Draca du Cadastre et de la PricewaterhouseCoopers Djordje Zejak Cartographie (ANCFCC) Mohamed Oulkhouir Alexandra Carvalho Consulting d.o.o. BDK Advokati Chassany Watrelot Monjardino Abdallah Chater & Associés Attorney-at-Law Veselin Dragievi Jelena Zelincevi Centre Régional Chamber of Economy Harrisons Solicitors d’Investissement Abderrahim Outass Iracema Casimiro of Montenegro, Sector Fonction Libérale Marroquim, Nkutumula, for Associations and MOROCCO Abdelhafid Chentouf Macia & Associados— Economic Development Abdelhafid Chentouf Yannick Poulain Sociedade de Advogados Kettani Law Firm Oil Argan & Oil Cactus Bio Robin Gellately-Smith Anas Chorfi Helder Simao Cau Montenegro Architects Idriss Abou Mouslim Agence Marocaine pour Hassane Rahmoun Florentina V. Alberto— Bhirat le Developpement de Etude Notariale Despachante Aduaneira Ana Jankov l’Entreprise (AMDE) Hassane Rahmoun BDK Advokati Sidimohamed Abouchikhi Liliana Chacon Creditinfo Maroc Sayon Coulibaly Morgane Saint-Jalmes CGA—Couto, Graça e Nada Jovanovic Etude Notariale Associados, Sociedade Central Bank of Youssef Adouani Hassane Rahmoun Ghalia Sebti de Advogados Montenegro Youssef Adouani Notaire Ait Manos Merieme Diouri Aulivio João Chambe Milica Jovicevic Abdelkrim Karim Adyel Etude de Notariat Moderne Farhat Smail GARP-CF Gama Afonso Montenomax Cabinet Adyel Administration des Despachante Oficial Lda Nihma El Gachbour Douanes et Impôts Indirects Drazen Jurisi Abdelaziz Ahmani Hajji & Associés Madalena dos Anjos Chambul Arhitektonski Atelje Lydec Rachid Tahri Madalena dos Anjos Soufiane El Khiati Association des Freight Chambul—Despachante Ana Krsmanovi Medhi Alami SYN Forwarders du Maroc Aduaneira, Lda. Ministry of Finance Nexans Tarik Elidrissi Cathérine Taoudi Pedro Chilengue Nikola Martinovi Ali Alamri Lydec Safran Electrical & Power Mott MacDonald PDNA Advokatska Kancelarija Moroccan Cargo Partner Moçambique, Lda Hamid Errida Rim Tazi Milica Milanovic Aishah Alkaff AccounThink LPA-CGR Avocats Dixon Chongo PricewaterhouseCoopers Maroc SARLAU Dixon Chongo & Consulting d.o.o. Amina Ammor Kenza Yamani Associados Despachantes Creditinfo Maroc Abderrafi Errouihane Chassany Watrelot Aduaneiros Lda Nenad Pavlici Ministère de la Justice & Associés Pavlici Law Office Tariq Arif Pedro Couto Renault Maroc Safia Fassi-Fihri Amine Zniber CGA—Couto, Graça e Novica Pesic BFR Associés Zniber Amine Notaire Associados, Sociedade Pesic & Bajceta Law Office Redouane Assakhen de Advogados Centre Régional Fahd Guasmi Meryem Zoubir Zorica Pesic Bajceta d’Investissement Lydec Chassany Watrelot Paulino Cumbane Pesic & Bajceta Law Office & Associés DHL Moçambique Ekaterina Azizova Simon Guidecoq Luka Popovi Healy Consultants MOZAMBIQUE Avelar da Silva BDK Advokati Group PLC Kamal Habachi Intertek International Ltd. Bakouchi & Habachi—HB Autoridade Tributária Andrea Radonjanin Taoufik Azzouzi Law Firm LLP de Moçambique Guilherme Daniel Moravcevi Vojnovi i Taoufik Azzouzi Notaire Guilherme Daniel Partneri in cooperation Amin Hajji Bolloré Transport & & Associados with Schoenherr Fassi-Fihri Bassamat Hajji & Associés Logistics Moçambique Cabinet Bassamat Fabrícia de Almeida Henriques Nina Radovi & Associée Zohra Hasnaoui Câmara dos Depachantes Henriques, Rocha & Moravcevi Vojnovi i Cabinet HHH Avocats Aduaneiros de Associados (Mozambique Partneri in cooperation Mostafa Bayad Moçambique (CDA) Legal Circle Advogados) with Schoenherr Consulting Mahmoud Hassen Maintenance Elec Lawyer Amina Abdala Carla de Sousa Radovan Radulovic TTA—Sociedade de FL&A—Fernanda Lopes & Montenomax Nabil Belahcen Ahmad Hussein Advogados, member of Associados Advogados Cagere Cabinet HHH Avocats PLMJ Legal Network Ivan Radulovi Alferio Dgedge Ministry of Finance Toufiq Benali Bahya Ibn Khaldoun Soraia Abdula FL&A—Fernanda Lopes & Ministère de l’Urbanisme Université M.V. Sociedade de Associados Advogados Drazen Raickovi et de l’Aménagement Souissi Rabat Desenvolvimento do FinancePlus du Territoire Porto de Maputo (MPDC) Fulgêncio Dimande Younes Jalal Manica Freight Branka Rajicic Jalal Benhayoun Transit JALAL Florentina Virgílio Alberto Services SARL PricewaterhouseCoopers PortNet SA Florentina V. Alberto— Consulting d.o.o. Yassir Khalil Despachante Aduaneira Abílio Sualé Mário Paulo Diole Azel-Arab Benjelloun Yassir Khalil Studio CGA—Couto, Graça e Sead Salkovic Agence d’Architecture Karen Morais Aly Associados, Sociedade FinancePlus d’Urbanisme et de Houda Laalaj VdA—Vieira de Almeida de Advogados Decoration Chassany Watrelot & Associados Slaven Sepanovi & Associés Yara Dos Santos Scepanovic Law Office Badria Benjelloun Duarte Amaral da Cruz Conselho Municipal Ministère de l’Urbanisme Abdelatif Laamrani MC&A—Sociedade de Maputo Miljan Sestovic et de l’Aménagement Laamrani Law Office de Advogados RL Association of Freight du Territoire Teresa Empis Falcão Forwarders Hakim Lahlou Luís Antunes VdA—Vieira de Almeida Mohamed Benkhalid Lahlou-Zioui & Associés LUFTEC—Técnicas & Associados Tijana Simonovi Caisse Nationale de Eléctricas Lda Prelevi Law Firm Sécurité Sociale Mhammed Lahlou Ahmad Essak Etude de Notariat Moderne Ana Babo PwC Mozambique Marko Tintor Karim Benkirane KPMG Auditores e Central Bank of Espace Transit Abdelaziz Lahrizi Consultores SA Ivan Fernandes Montenegro TTAM Dixon Chongo & Mohamed Benkirane Samuel Banze Associados Despachantes Luka Veljovi Benkirane Law Firm Zineb Laraqui Banco de Moçambique Aduaneiros Lda Moravcevi Vojnovi i Cabinet Zineb Laraqui Partneri in cooperation Mohamed Benkirane Gonçalo Barros Cardoso Osvaldo Fernandes with Schoenherr Espace Transit Amine Mahfoud Guilherme Daniel Intertek International Ltd. Amine Mahfoud Notaire & Associados Vera Vuceli Radunovi Monsef Bentaibi Harrisons Solicitors Amwalcom Adil Morsad Ebrahim Bhikhá Cabinet d’Avocats Morsad Lawyer Sasa Vujaci Meryem Benzakour Law Office Vujaci Cabinet d’Avocats Morsad Ahmed Morsad Cabinet d’Avocats Morsad ACKNOWLEDGMENTS 271
Vanessa Fernandes Simeão Ernesto Manhiça Liana Utxavo Geraldine Oh Chris Brandt CGA—Couto, Graça e GARP-CF Gama Afonso Manica Freight ZICO Law Myanmar Limited Chris Brandt & Associates Associados, Sociedade Despachante Oficial Lda Services SARL de Advogados Hla Oo Elysia Brits Crescencio Maposse Cesar Vamos Ver Good Brothers Bank Windhoek Telmo Ferreira Arcus Consultores Ltda Sal & Caldeira, Machinery Co. Ltd. CGA—Couto, Graça e Advogados, Lda Stephanie Busch Associados, Sociedade Duarte Marques da Cruz Nwe Oo ENSafrica de Advogados MC&A—Sociedade Joaquim Vilanculos Tilleke & Gibbins de Advogados RL Sal & Caldeira, Myanmar Ltd. Marjorie Claasen Maria Fatima Fonseca Advogados, Lda Bank Windhoek Ltd. Maputo City Court Vítor Marques da Cruz Sebastian Pawlita (Commercial Chamber) MC&A—Sociedade MYANMAR Lincoln Legal Services Myra Craven de Advogados RL (Myanmar) Ltd. ENSafrica Kheyser Gafur AGX Logistics Gafur, Govan & Stayleir Marroquim Myanmar Co. Ltd. May Phyo Kin Carla da Silva Associados—Sociedade Marroquim, Nkutumula, Myanmar Global Law Firm Bank Windhoek Ltd. de Advogados Macia & Associados— Department of Sociedade de Advogados Agricultural Land Key Pwint Phoo Wai Marcha Erni Aline Gama Afonso Management and Statistics Care Freight Services Ltd. TransUnion GARP-CF Gama Afonso Carlos Martins Despachante Oficial Lda CM&A—Carlos Martins Rödl & Partner Co. Ltd. Nada Songsasen Ismeralda Hangue & Associados Tilleke & Gibbins Deeds Office Tania Gemuce Mar Mar Aung Myanmar Ltd. Florentina V. Alberto— João Martins DFDL Denis Hyman Despachante Aduaneira PwC Mozambique Priyank Srivastava PwC Namibia Thida Aye Allen & Gledhill LLP Venâncio Victor Gonemoda Tiago Martins DFDL Jerome John Gaya LBH Moçambique Transitex Global Logistics Phyo May Thaw Fisher, Quarby & Pfeifer Operations Pty. Ltd. Kate Baillie PricewaterhouseCoopers Nipul K. Govan Lucy Wayne & Myanmar Co. Ltd. Gert Kandinda Gafur, Govan & João Mayer Moreira Associates Limited Bank Windhoek Ltd. Associados—Sociedade VdA—Vieira de Almeida Yuwadee Theanngarm de Advogados & Associados Jaime Casanova Tilleke & Gibbins Frank Köpplinger DFDL Myanmar Ltd. Köpplinger Boltman Jorge Graça Ester Fátima Ngove Muchope CGA—Couto, Graça e Madalena dos Anjos Thomas Chan Danyel Thomson Norbert Liebich Associados, Sociedade Chambul—Despachante KPMG (Advisory) DFDL (Thailand) Limited Transworld Cargo de Advogados Aduaneira, Lda. Myanmar Ltd. Pty. Ltd. Aung Thu Htoon Abdul Satar Hamid Junaide Mussa Sher Hann Chua Zeya & Associates Co. Ltd. Anneri Lück BDO Mozambique Dixon Chongo & Tilleke & Gibbins PwC Namibia Associados Despachantes Myanmar Ltd. Zaw Thura Zara Jamal Aduaneiros Lda Supreme Court Prisca Mandimika JLA Paul Cornelius of the Union Ministry of Land Reform Tejas Nataraj PricewaterhouseCoopers Adriano João DP World Maputo Myanmar Co. Ltd. Zeya Thura Mon John Mandy PwC Mozambique Zeya & Associates Co. Ltd. MMM Consultancy Angelino Nhacalangue Suk Peng Ding Francisco João Inroga GARP-CF Gama Afonso PricewaterhouseCoopers Thuzar Tin Marie Mandy Electricidade de Despachante Oficial Lda Myanmar Co. Ltd. ZICO Law Myanmar Limited MMM Consultancy Moçambique E.P. Ilidio Nhamahango William Greenlee Lucy Wayne Memory Mbai Pais Juma BDO Mozambique DFDL Lucy Wayne & KPMG Advisory Services Conselho Municipal Associates Limited (Namibia) Pty. Ltd. de Maputo Daisy Nogueira Henri-Frédéric Hibon CGA—Couto, Graça e DFDL Htut Khaung Win Ian McLaren Katia Jussub Associados, Sociedade Yangon City Development Investment Trust Company CM&A—Carlos Martins de Advogados Daw Hlaing Maw Oo Committee & Associados Yangon City Development Johan Nel Joaquim Oliveira Committee Zaw Win PwC Namibia Gimina Langa Intertek International Ltd. Yangon City Development Sal & Caldeira, Ayush Jhunjhunwala Committee Deidre Nels Advogados, Lda Diana Ramalho Allen & Gledhill LLP Investment Trust Company Sal & Caldeira, Cho Cho Wynn Rui Loforte Advogados, Lda Lee Jun Yee Tim Parkhouse CGA—Couto, Graça e Allen & Gledhill LLP Ko Ko Ye’ Lwin Namibian Employer’s Associados, Sociedade Mozer Rolando DFDL Federation de Advogados LBH Moçambique Nay Myo Myat Ko Care Freight Services Ltd. Kyaw Ye Tun Frank Sauerbach Fernanda Lopes Tânia Santhim Ministry of Finance Deutsche Gesellschaft FL&A—Fernanda Lopes & Sal & Caldeira, U Nyein Kyaw für Internationale Associados Advogados Advogados, Lda Rajah & Tann LLP Khin Zaw Zusammenarbeit (GIZ) Zeya & Associates Co. Ltd. Mara Lopes Xavier Sicanso Alan Laichareonsup Andre Swanepoel Henriques, Rocha & FL&A—Fernanda Lopes & Tilleke & Gibbins NAMIBIA Dr. Weder, Kauta Associados (Mozambique Associados Advogados & Hoveka Inc. Legal Circle Advogados) Tin Latt Ellis Shilengudwa Hector Sousa Hugo Van den Berg Osório Lucas TIBA Group Mozambique San Lwin Gino Absai Koep & Partners Sociedade de JLPW Legal Services KPMG Advisory Services Desenvolvimento do Mário Sumburane (Namibia) Pty. Ltd. Nevadia van Zyl Porto de Maputo (MPDC) J.Faife—Despachante Ahlonn Maung Dr. Weder, Kauta Aduaneiro DFDL Joos Agenbach & Hoveka Inc. Eugénio Luis Koep & Partners Banco de Moçambique Acacio Tembe Myo Min NEPAL Mott MacDonald PDNA Tiaan Bazuin Rosario da Silva Macajo Moçambique, Lda Ong Minn U. Namibian Stock Exchange Lalit Aryal Florentina V. Alberto— Myanmar Global Law Firm LA & Associates Chartered Despachante Aduaneira Cândido Timana Adeline Beukes Accountants Röhlig-Grindrod Cho Cho Myint Standard Bank Yussuf Mahomed Moçambique Lda Interactive Co. Ltd. Namibia Limited Lokendra Ayer KPMG Auditores e JKK and Associates Consultores SA Gabriel Timana Mya Myint Zu Daneale C. Beukes Röhlig-Grindrod DFDL Engling, Stritter Narayan Bajaj Isaac Mangue Moçambique Lda & Partners LBH Moçambique Win Naing Jaya Raj Bhandari Leonardo Uamusse Win & Cho Law Firm Clifford Bezuidenhout Nepal Electricity Authority Élia dos Reis Manhiça Electricidade de Engling, Stritter Élia Reis Lda—Despachante Moçambique E.P. Minn Naing Oo & Partners Pratistha Bhandari Aduaneiro Allen & Gledhill LLP Pioneer Law Associates Benita Blume Tin Nwe Soe H.D. Bossau & Co. Komal Chitracar Supreme Court K.B. Chitracar & Co. of the Union 272 DOING BUSINESS 2019
BM Dhungana Ruud Berndsen Maaike Sips Ashton Dunn Samantha Aguilar B&B Associates— Liander PwC Netherlands Astech Electrical Ltd. LatamLex Nicaragua correspondent of Russell Bedford International Mieke Bestebreurtje Liesbeth Slappendel Jonathan Embling Yara Valesia Alemán Sequeira Van den Herik & TLN-Fenex Minter Ellison Rudd Watts Arias Law Sarita Duwal Verhulst Advocaten JKK and Associates Manon Ultee Alexandra Flaus Cristhian Julissa Altamirano Reint Bolhuis PwC Netherlands Webb Henderson Tórres Suraj Guragain AKD Lawyers, Civil Law CETREX LA & Associates Chartered Notaries & Tax Lawyers Gert-Jan van Gijs Michael Gartshore Accountants VAT Logistics (Ocean Webb Henderson Bernardo Arauz Matthijs Bolkenstein Freight) BV Bautrans & Logistics Rabin K.C. Eversheds Sutherland Ian Gault Corporate Law Associates Netherlands BV Toni van Hees Bell Gully Guillermo Areas Cabrera Stibbe BDGroup Shreedhar Kapali Jurriën Boon Tony Gault Shangri-La Freight Pvt. Ltd. Allard Architecture Job van Hooff PwC New Zealand Alfredo Artiles Stibbe KPMG Jha Kaushlendra Roland Brandsma Syvaie Ghamry JKK and Associates PwC Netherlands Jasper van Hulst Minter Ellison Rudd Watts Soledad Balladares Höcker Advocaten Superintendencia de Bancos Jagat Bahadur Khadka Ate Bremmer Craig Harris Nepal Shipping & Air Kennedy Van der Laan Wies van Kesteren Land Information Ana Carolina Baquero Urroz Logistics Pvt. Ltd. De Brauw Blackstone New Zealand Latin Alliance Mirjam de Blecourt Westbroek Gourish K. Kharel Baker McKenzie Lucy Harris Minerva Adriana Bellorín KTO Inc. Amsterdam NV IJsbrand Van Straten Simpson Grierson, Rodríguez Stibbe member of Lex Mundi ACZALAW Edward Koos Margriet de Boer Just Litigation Vanessa Vijn James Hawes Flavio Andrés Berríos Zepeda Tek Narayan Kunwar Advocatuur BV Stichting Bureau Simpson Grierson, Multiconsult & Cia Ltda Makwanpur District Court Krediet Registratie member of Lex Mundi Wyneke de Gelder Yaser Bonilla Amir Maharjan PwC Netherlands Jacques Vos Matthew Kersey Molina y Asociados SAFE Consulting Architects Kadaster, Land Russell McVeagh & Engineers Pvt. Ltd. Taco de Lange Registration & Geography Orlando Cardoza AKD Lawyers, Civil Law Samantha Knott Bufete Juridico Obregon Pradip Maharjan Notaries & Tax Lawyers Reinout Vriesendorp Russell McVeagh y Asociados Agro Enterprise De Brauw Blackstone Centre (FNCCI) Pete De Reeveur Westbroek Kate Lane Juan Carvajal Allard Architecture Minter Ellison Rudd Watts ProNicaragua Ashok Man Kapali Stephan Westera Shangri-La Freight Pvt. Ltd. Rolef de Weijs Lexence Michael Langdon Diana Fonseca Houthoff Buruma Minter Ellison Rudd Watts Arias Law Matrika Niraula Marcel Willems Niraula Law Chamber & Co. Marc Diepstraten Fieldfisher NV Annaliese McIntyre Luis Fuentes Balladares PwC Netherlands Webb Henderson Arquitectura Fuentes Tilak Bikram Pandey Bianco Witjes Pioneer Law Associates Sharon Edoo Liander Andrew Minturn Terencio Garcia Montenegro Eversheds Sutherland Qualtech García & Bodán Usha Pandey Netherlands BV Christiaan Zijderveld International Ltd. Pradhan, Ghimire Houthoff Buruma Kassandra Gómez Pineda & Associates Frank Heijmann Phillipa Muir ProNicaragua Customs Administration NEW ZEALAND Simpson Grierson, Sewa Pathak of The Netherlands member of Lex Mundi Maryeling Suyen Guevara Inland Revenue Department Sequeira Dev Raj Paudyal Jan Hockx Robert Muir Arias Law University of Southern Lexence Mo Al Obaidi Land Information Queensland Hesketh Henry Lawyers New Zealand Federico Gurdian Mick Hurks García & Bodán Sabana Poudel Höcker Advocaten Wendy Maree Alexander Mihai Pascariu Pioneer Law Associates Smith and Partners Minter Ellison Rudd Watts Eduardo Gutierrez Leon Kanters Pacheco Coto Devendra Pradhan KPMG Netherlands Tim Allen Jose Paul Pradhan, Ghimire Webb Henderson Auckland City Council Gerardo Hernandez & Associates Ilse Kersten Consortium Legal Baker McKenzie Stuart Baxter Marcus Playle Kusum Shrestha Amsterdam NV Equifax Russell McVeagh Rodrigo Ibarra Rodney Arias Law P. L. Shrestha Marcel Kettenis Michael Brosnahan David Quigg Evergreen Cargo PwC Netherlands Ministry of Business, Quigg Partners Myriam Jarquín Services Pvt. Ltd. Innovation & Employment IPRA-CINDER Edwin M.A.J. Kleefstra Silvana Schenone Prashanna Shrestha Stolp+KAB Adviseurs Daniel Brunt Minter Ellison Rudd Watts Eduardo Lacayo Pradhan, Ghimire en Accountants BV New Zealand TransUnion & Associates Customs Service Peter Smith Lisa Kloot Smith and Partners Tiffany Lam Rajeshwor Shrestha Leeman Verheijden Paul Chambers White & Case Sinha Verma Law Concern Huntjens Advocaten Anderson Creagh Andrew Tetzlaff Lai Limited Simpson Grierson, Ramon Lopez Sudheer Shrestha Andrej Kwitowski member of Lex Mundi PwC Nicaragua Akadis BV Philip Coombe Suman Lal Shrestha Panalpina World Ben Upton Leonardo José Maldonado H.R. Logistic Pvt. Ltd. Lucas Lustermans Transport LLP Simpson Grierson, González Eversheds Sutherland member of Lex Mundi Arias Law Ram Chandra Subedi Netherlands BV Robyn Cox Apex Law Chamber Ministry of Business, Simon Vannini Sara Mayorga Díaz Danique Meijer Innovation & Employment Arias Law Mahesh Kumar Thapa HVK Stevens Legal BV Jordan Yates Sinha Verma Law Concern George Culver PwC New Zealand Maria Ofelia Medina Cortéz Gert Mulder PwC New Zealand García & Bodán NETHERLANDS GroentenFruit Huis NICARAGUA Matthew Curtis Jose Ivan Mejia Miranda Abn Amro Bank NV Sharon Neven BRANZ Asociación Nicaragüense García & Bodán PwC Netherlands de Agentes Navieras Allen & Overy LLP Matthew Davie Xiomara Mena Hugo Reumkens Bell Gully Carrion Cruz CETREX Joost Achterberg Van Doorne NV Construcciones Kennedy Van der Laan Cory Dixon Soraya Montoya Herrera Miranda Roijers-Melger PwC New Zealand Estudio Jurídico Aduanero Molina & Asociados Maarten Appels PwC Netherlands Central Law Van Doorne NV Igor Drinkovic Ana Victoria Abea Gómez Jan Willem Schenk Minter Ellison Rudd Watts CETREX Jeanethe Morales Núñez Janine Bender HVK Stevens Legal BV Superintendencia de Bancos Kadaster, Land Guillermo Abella Registration & Geography CMA CGM ACKNOWLEDGMENTS 273
Tania Muñoz Mohamed Amadou Boukar Arielle Razafimahefa Steve Adehi Iwilade Akintayo KPMG Etude de Maître Mohamed John W. Ffooks & Co. Steve Adehi and Co. Kusamotu & Kusamotu Amadou Boukar Luis Murillo Ousseini Zika Saidou Olufunke Adekoya Bukola Akinwonmi Rex Cargo Nicaragua SA Moustapha Boukari Direction de Fiscalite LEX Legal Practitioners Olaniwun Ajayi LP Cabinet Boukari Fonciere et Cadastrale & Arbitrators Dania Navarrete Akinkunmi Akinwunmi García & Bodán Moussa Coulibaly Harouna Saidou Yaye Adetola Adeleke Chris Ogunbanjo LP Cabinet d’Avocats Office Notarial AHD Crowncourt Attorneys Jose René Orúe Cruz Souna-Coulibaly Jesuloba Akinyele Abdou Moussa Sanoussi Green Ademola Olaniwun Ajayi LP Silvio Guillermo Otero Quiroz Moussa Dantia ENGE OLAM Nigeria GlobalTrans Internacional Maison de Soji Akinyele l’Entreprise Niger Idrissa Tchernaka Esther Adeniji Office of the Vice President Ivania Lucía Paguaga Cuadra SCPA LBTI & Partners Banwo & Ighodalo Arias Law Abdou Djando Jamiu Akolade EMTEF Wouro Yahia Ademola Adesalu Adcax Nominees Ltd. Rosa Catalina Pérez Montero SCPA LBTI & Partners CRC Credit Bureau Limited Arias Law Mai Moussa Elhadji Basshir Folake Alabi Tribunal de Grande Tinni Younoussa Taiwo Adeshina Olaniwun Ajayi LP Alonso Porras Instance hors classe Bate International Jackson, Etti & Edu Pacheco Coto de Niamey Temidayo Alade Djibrilla Ali Zourkaleïni Maïga Adedayo Adesina Olaniwun Ajayi LP Olga Renee Torres Bourema Fodi Songhoy Arts Oyewole & Adesina Latin Alliance Cabinet d’Avocats Ezinne Alajemba Souna-Coulibaly NIGERIA Tosin Adesina Akanbi & Wigwe Legal Yader Oswaldo Reyes KPMG Practitioners Membreno Abder Rhamane Halidou Nigerian Maritime Grupo Vesta Abdoulaye Administration & Adebayo Adetomiwa Toyosi Alasi Chambre Nationale des Safety Agency Matrix Solicitors Banwo & Ighodalo Erwin Rodriguez Notaires du Niger PwC Nicaragua Patrick Abah Mary Adey Joke Aliu Souley Hammi Illiassou Lateef O. Fagbemi San & Co. Dikko and Mahmoud Aluko & Oyebode Patricia Rodríguez Cabinet Kouaovi Solicitors and Advocates Multiconsult & Cia Ltda Ijeoma Abalogu Al-Amin Aliyu Abdou Hima Gbenga Biobaku & Co. Agbolade Adeyemi Corporate Affairs Paúl Rodríguez Projet de Dévelopement Udo Udoma & Belo-Osagie Commission García & Bodán des Exportations des Lateefah Abdulkareem Marchés Agro-Sylvo- Lateef O. Fagbemi San & Co. Oluwatodimu Adeyemi Usman Aliyu Mahmud Alfonso José Sandino Granera Pastoraux (PRODEX) Primera Africa Legal Nigerian Communications Consortium Legal Bala Abdullahi Commission Diori Maïmouna Idi Malé Bank of Agriculture Albert Adu Naimeh Suárez Laitière du Sahel SARL Alliance Law Firm Bologi Alli Bufete Juridico Obregon Fariha Abdullahi Templars Law Office y Asociados Ali Idrissa Sounna Dikko and Mahmoud Nosa Afe Toutelec Niger SA Solicitors and Advocates LogistiQ Xpeditors Limited Chioma Amadi Rodrigo Taboada Akanbi & Wigwe Legal Consortium Legal Aboubacar Iro Mohammed K. Abdulsalam Omolaja Agboke Practitioners Gitras Ltd. First Bank Nigeria Limited Carlos Taboada Rodríguez Moustapha Issaka Wakasso Francis Amadi Consortium Legal Direction Général Innocent Abidoye Omoede Agbontaen Corporate Affairs des Impôts Nnenna Ejekam Associates Olajide Oyewole LLP Commission Diógenes Velásquez V. ACZALAW Boube Issouf Michael Abiiba Daniel Agbor Michael Amadi Negoce International Niger Banwo & Ighodalo Udo Udoma & Belo-Osagie Olaniwun Ajayi LP Carlos Zarruk ProNicaragua Elh. Moustapha Kadri Lemea Abina Shuaheeb Agoro Joshua Amusan-Giwa SAFIE/NIGER Oignon Primera Africa Legal Land Bureau—Lagos AEC Legal NIGER Import—Export Oluseyi Abiodun Akinwunmi Tokunbo Agoro Frances Anaekwe BCEAO Bernar-Oliver Kouaovi Akinwunmi & Busari Jaiye Agoro & Co. LEX Legal Practitioners Cabinet Kouaovi Legal Practitioners & Arbitrators Creditinfo VoLo Matina Aguocha Boubacar Nouhou Maiga Theophilus Abolarin Babalakin & Co. Sola Arifayan Fiduciaire Conseils et Audit ENGE Akinwunmi & Busari Ikeyi & Arifayan Legal Practitioners Nasir Ahmad Ministère de l’Energie Barhoumi Maliki Ibrahim M. Boyi & Co Mayowa Arokodare Chambre de Commerce Zainab Abolarin The Law Crest LLP Projet Sécurité des et d’Industrie du Niger CRC Credit Bureau Limited Oluwatoyin Aiyepola Installations Electriques Jackson, Etti & Edu Oluseye Arowolo Intérieures au Niger (SIEIN) Aly Mamadou Ousmane Faith Aboyeji Deloitte Ministère du Commerce Babalakin & Co. Michael Ajaegbo Kassoum Abarry et de la Promotion Alliance Law Firm Richard Arowolo Ville de Niamey du Secteur Privé Alhaji Garba Abubakar Perchstone & Graeys Corporate Affairs Kunle Ajagbe Harouna Soungaize Abdoul Sabiou Mamane Naissa Commission Perchstone & Graeys Olalekan Ashas Razak Tribunal de Commerce Matrix Solicitors Maison de de Niamey Akinbiyi Abudu Temidayo Ajayi l’Entreprise Niger EY Detail Commercial Zion Athora Mamane Sani Manane Solicitors EY Daouda Adamou Bureau d’Etudes Peter Adaji Office Notarial AHD Bala & Himo Corporate Affairs Babatunde Ajibade Popoola Atilola Omosanya Commission SPA Ajibade & Co. Lateef O. Fagbemi San & Co. Sidi Sanoussi Baba Sidi Ali Moctar Cabinet d’Avocats Chambre des Bashir H. Adamu Olayinka Ajose Ebunoluwa Awosika Souna-Coulibaly Notaires du Niger Design Plus AEC Legal Ajumogobia & Okeke
Issouf Baco Sadou Mounkaila Oluwatomiwa Adedayo-Salau Odein Ajumogobia Kayode Awoyo Société Nigérienne Haské Solaire Akinwunmi & Busari Ajumogobia & Okeke Ikeyi & Arifayan de Transit (NITRA) Legal Practitioners Yayé Mounkaïla Blessing Ajunwo Efe Awure Moussa Bola Cabinet d’Avocats Busayo Adedeji Alliance Law Firm Oakwell Partners Projet de Dévelopement Mounkaila-Niandou Bloomfield Law Practice des Exportations des Ahmed Akanbi Anthony Ayalogu Marchés Agro-Sylvo- Ibrahim Mounouni Opeyemi Adediran Akanbi & Wigwe Legal Nigerian Customs Pastoraux (PRODEX) Bureau d’Etudes Aliant Law Practitioners Bala & Himo Adetola Ayanru Amadou Boukar Joseph Adegbite Azeez Akande SPA Ajibade & Co. Cellule d’Analyse des Daouda Moussa Nigerian Ports Authority Jackson, Etti & Edu Politiques Publiques Chambre de Commerce Adeniyi Ayodele et Suivi de l’Action et d’Industrie du Niger Kunle Adegbite Olabimpe Akande SPA Ajibade & Co. Gouvernementale Canaan Solicitors Aliant Law Olusola Ayodele Olabode Adegoke Ayodeji Akindeire Nigeria Employers’ Bloomfield Law Practice Perchstone & Graeys Consultative Association (NECA) 274 DOING BUSINESS 2019
OreOluwa Ayodele Tunde Ekundayo Joseph Idiong Muhammad Mainassara Jumoke Oduwole Olaniwun Ajayi LP Giant Views Plus Association of Central Bank of Nigeria Office of the Vice President Nigerian Exporters Lady Azuka Azinge Makbul Elahi Oghogho Makinde Anita Omonuwa Ogbalu Corporate Affairs Kano Distribution Maymunah Idris Aluko & Oyebode Templars Law Office Commission Electricity Company Federal Ministry of Justice Kolawole Mayomi Ugonna Ogbuagu Seth Azubuike Theophilus I. Emuwa Anjola Ige SPA Ajibade & Co. LEX Legal Practitioners Perchstone & Graeys LEX Legal Practitioners Olaniwun Ajayi LP & Arbitrators & Arbitrators Tosanbami Mene-Afejuku Tomilehin Babafemi Williams Iheme Akanbi & Wigwe Legal Godson Ogheneochuko G. Elias & Co. Solicitors Kenneth Erikume Aina Blankson LP Practitioners Udo Udoma & Belo-Osagie and Advocates PwC Nigeria Chidinma Ihemedu Amjad Mohammad Ozofu Ogiemudia Clare Bako Hosanna Esene Alliance Law Firm Amjad Mohammad Udo Udoma & Belo-Osagie Steve Adehi and Co. TRLP Law Galadima & Co. Lawal Ijaodola Kunle Ogunbamowo Modupe Balogun Samuel Etuk G. Elias & Co. Solicitors Felicia Mosuro Deloitte Jackson, Etti & Edu 1st Attorneys and Advocates Adcax Nominees Ltd. Abimbola Ogunbanjo Kofoworola Bamgbose Ekiomado Ewere-Isaiah Ijeoma Nwala Bashir Mudi Chris Ogunbanjo LP LEX Legal Practitioners Jackson, Etti & Edu Udo Udoma & Belo-Osagie Kano Urban Planning & Arbitrators and Development Ifeoluwa Ogunbufunmi Simisola Eyisanmi Oluwabukola Iji Authority (KNUPDA) Office of the Vice President Toyin Bashir Chris Ogunbanjo LP SPA Ajibade & Co. Office of the Vice President Ismail Muftau Ayokunle Ogundipe Nosike Ezebo Nduka Ikeyi Jackson, Etti & Edu Perchstone & Graeys Risikat Bukola Bello Ikeyi & Arifayan Ikeyi & Arifayan Ministry of Physical Victor Munis Yvonne Ogunoiki Planning and Urban Chijioke Ezeibe Femi David Ikotun TRLP Law Ikeyi & Arifayan Development Aina Blankson LP Ziongate Chamers Olatunji Muritala Adebola Ogunsanya Betty Biayeibo Anse Agu Ezetah Ebelechukwu Ikpeoyi The Law Crest LLP Olaniwun Ajayi LP Punuka Attorneys Chief Law Agu Ezetah & Co. Bloomfield Law Practice & Solicitors Abdulsalam Musbau Oladimeji Ojo Kenechi Ezezika Ifedolapo Ilesanmi M.A. Abdulsalam & Co. Aluko & Oyebode Oladeji Bodunwa Ikeyi & Arifayan Kusamotu & Kusamotu Deloitte Haliru Musia Cindy Ojogbo Violet Ezirike Ifedayo Iroche Corporate Affairs Olaniwun Ajayi LP Ibidolapo Bolu Aina Blankson LP Perchstone & Graeys Commission SPA Ajibade & Co. Orevaoghene Ojuh Lateef O. Fagbemi San Kemfon Josephneke Oluwatoyin Nathaniel Aluko & Oyebode Temitayol Bukoye Lateef O. Fagbemi San & Co. 1st Attorneys G. Elias & Co. Solicitors G. Elias & Co. Solicitors and Advocates Chudi Ojukwu and Advocates Babatunde Fagbohunlu Tosin Kalegha Infrastructure Aluko & Oyebode Perchstone & Graeys Ugochi Ndebbio Consulting Partnership Cephas Caleb KPMG Aluko & Oyebode Olufunke Fawehinmi Paul Kalejaiye Mercy Ojukwu Olajide Oyewole LLP Kusamotu & Kusamotu Justine Nidiya Central Bank of Nigeria Afolabi Caxton-Martins Corporate Affairs Adcax Nominees Ltd. Olubunmi Fayokun Olufunmbi Kehinde Commission Chinyere Okafor Aluko & Oyebode LEX Legal Practitioners G. Elias & Co. Solicitors Mercy Chibuike-Iheama & Arbitrators Uche Nwabudike and Advocates Centre for Management Augustine Fischer Alsec Nominees Limited Development (CMD) APM Terminals Dolapo Kokuyi Ikenna Okafor Detail Commercial Chioma Nwachukwu Perchstone & Graeys Chukwuemeka Chime Fatai Folarin Solicitors Aina Blankson LP PwC Nigeria Deloitte Rashidat Okafor Olupeju Kolajo Ifunanya Nwajagu Steve Adehi and Co. Victor Chimezie Bolaji Gabari Matrix Solicitors Federal Ministry of Justice Ratio Legal Practitioners SPA Ajibade & Co. Emeka Okekeze Babatunde Kolawole Victor Nwakasi Talal Abu Ghazaleh Ukata Christian Lionel Garrick HLB Z.O. Ososanya & Co. Olisa Agbakoba Consultants Limited Afriglobe Shipping Lines Ltd. Fortelegal Partners & Associates Adamu Kudu Aisha Okeshola Chukwunedum Orabueze Adejoke A. Gbenro Federal Inland Kiadum Nwakoh Banwo & Ighodalo Udo Udoma & Belo-Osagie Adebanke Adeola & Co. Revenue Service Primera Africa Legal Toritseju Okitikpi Abimbola Claudius-Akinyemi Akalonu Gertrude Uzochikwa Malandi Umar Kura Obinna Nwankwo Dele Olaniyan & Co. Ministry of Physical Corporate Affairs Kano State Bureau For Central Bank of Nigeria Planning and Urban Commission Land Management Nseobong Okon Development Yeye Nwidaa 1st Attorneys Temitope Giwa Ayodele Kusamotu David Coker Olaniwun Ajayi LP Kusamotu & Kusamotu Patrick Nzeh Ngo-Martins Okonmah SKB Logistics Deloitte Aluko & Oyebode Osayaba Giwa-Osagie Folabi Kuti Adekunmi da-Silva Giwa-Osagie & Co. Perchstone & Graeys Chikwerem Obi Chukwuma Okoroafor Matrix Solicitors Nigerian Electricity Solola & Akpana Zainab Gobir Alhassan L. Alhassan Regulatory Obinna Dike Federal Inland Hope Attorneys Commission (NERC) Eze Okorocha Alliance Law Firm Revenue Service Associated Attorney Abubakar Ladi Dahiru V. Uche Obi Rebecca Dokun Zainab Halliru Corporate Affairs Alliance Law Firm Taiwo Okunade Dikko and Mahmoud Commission Deloitte Damilola Durosimi-Etti Solicitors and Advocates Anigbogu Obinna Jude Olaniwun Ajayi LP Hadiyah Lawal Jude & Partners Oluwatosin Okunrinboye Amira Hamisu Aliant Law Ajumogobia & Okeke Colin Egemonye Dikko and Mahmoud Nnamdi Obinwa Goldsmiths Solicitors Solicitors and Advocates Usman Lawan Bello KPMG Michelle Okwusogu H.H. Karkasara & Co. KPMG Osaro Eghobamien S.A.N. Ibrahim Hashim Chisom Obiokoye Perchstone & Graeys Electromech Prime Salman Luqman Perchstone & Graeys Stephen Ola Jagun Utility Resources Ltd. Corporate Affairs Jagun Associates Oyindamola Ehiwere Commission Debbie N. Obodoukwu Udo Udoma & Belo-Osagie Akeem Hassan Adetola Olafimihan First Bank Nigeria Limited Obinna Maduako Jude Oboh Perchstone & Graeys Chiazor Ejekam Olaniwun Ajayi LP Office of the Vice President Nnenna Ejekam Associates Sani Khalil Ibrahim Ayo Olaifa Architectural Services and Abubakar Mahmoud Onyinye Odionye Alliance Law Firm Nnenna Ejekam Development Consultants Dikko and Mahmoud First Bank Nigeria Limited Nnenna Ejekam Associates Solicitors and Advocates Olusegun Olaiya Tokunbo Ibrahim Chijioke Odo AEC Legal Offiong Ekpenyong PwC Nigeria Bello Mahmud Deloitte Central Bank of Nigeria Corporate Affairs Moshood Olajide Yakubu Othman Ibrahim Commission Abutu Odu PwC Nigeria Jonathan Olubi & Co. Olajide Oyewole LLP ACKNOWLEDGMENTS 275
Lanre Olaoluwa Ope Osinbubi Adeola Sunmola Stig Berge Karoline Sandvik Matrix Solicitors Shearman & Sterling LLP Udo Udoma & Belo-Osagie Advokatfirmaet Wikborg Rein Thommessen AS Advokatfirma AS Olayimika Olasewere Olufemi Ososanya Olufemi Sunmonu SPA Ajibade & Co. HLB Z.O. Ososanya & Co. Aliant Law Elin Bergman Atle Skaldebø-Rød Menon Economics Advokatfirmaet BAHR AS Jide Olasite Noah Osu Rafiu Sunmonu Matrix Solicitors Office of the Vice President Delmore Engineering John Ole Bjørnerud Trond Sollund and Construction Hafslund Advokatfirmaet Schjødt AS Musa Olasupo Patrick Osu Company Limited Central Bank of Nigeria Ajumogobia & Okeke Ingrid Fladberg Brucker Gunnar Sørlie Tokunbo Adewale Toriola Advokatfirma Advokatfirmaet BAHR AS Eniola Olatunji Vera Osuji Armajaro Nigeria Limited Simonsen Vogt Wiig Adekunle Omotola & Co. Credit Registry Services Fredrik Sparre-Enger (Credit Bureau) PLC Eresi Uche Tron Dalheim Advokatfirmaet Selmer DA Ebele Oliko Templars Law Office Arntzen de Besche Babalakin & Co. Davidson Oturu Advokatfirma AS Iselin Stolpestad LEX Legal Practitioners Ijeoma Uche The Bronnoysund Kunle Olley & Arbitrators KPMG Lars Davidsen Register Center Federal Inland Hafslund Revenue Service Olajumoke Oyebode Uchenna Udechukwu Svein Sulland PwC Nigeria Oyewole & Adesina Lill Egeland Advokatfirmaet Selmer DA Funmilayo Olofintuyi Advokatfirma Kusamotu & Kusamotu Taiwo Oyedele Anthony Udenze Simonsen Vogt Wiig Liss Sunde PwC Nigeria Nigerian Customs Advokatfirmaet Ræder AS Ajibola Olomola Knut Ekern KPMG Damilola Oyelade Kelechi Ugbeva PwC Norway Kaare Christian Tapper Perchstone & Graeys Blackwood and Stone LP Wikborg Rein Afolasade Olowe Turid Ellingsen Advokatfirma AS Jackson, Etti & Edu Abiodun Oyeledun Orji Uka Statens Kartverk Detail Commercial Babalakin & Co. Jon Christian Thaulow Yomi Olugbenro Solicitors Marius Gisvold Advokatfirmaet BAHR AS Deloitte Jideofor Ukachukwu Wikborg Rein Bukola Oyeneyin Julex Associates Advokatfirma AS Ragnar Ulsund Christina Olusile Akanbi & Wigwe Legal Hafslund KPMG Practitioners Aniekan Ukpanah Gjermund Grimsby Udo Udoma & Belo-Osagie Menon Economics Oyvind Vagan Olufunke Olutoye Olubukola Oyerinde The Bronnoysund Aluko & Oyebode PwC Nigeria Amala Umeike Leo A. Grünfeld Register Center Jackson, Etti & Edu Menon Economics Peter Oluwafemi Ayo Oyewole OMAN Jude & Partners Credit Registry Services Okechukwu Umemuo Jarand Gule (Credit Bureau) PLC The Law Crest LLP Yara International ASA Directorate General Temitope Oluwasemilore of Customs Ikeyi & Arifayan Patrick Oyong Adamu M. Usman Solfrid Brænd Haaskjold Federal Ministry of Justice F.O. Akinrele & Co. Arntzen de Besche Mona Adel Tolulope Omidiji Advokatfirma AS MY IP Global PwC Nigeria Deborah Patrick-Akhaba Ezinwanyi Uwa Goldsmiths Solicitors Lateef O. Fagbemi San & Co. Johan Astrup Heber Hussein Al Balushi Bayo Omole Wikborg Rein Mazoon Electricity Matrix Solicitors Moses Pila Febuk Uya Advokatfirma AS Company Templars Law Office AEC Legal David Omoleye Heidi Holmelin Shireen Al Busaidi Kano Distribution Olajumoke Popoola David Uzosike Advokatfirmaet Selmer DA SNR Denton & Co. Electricity Company Office of the Vice President Office of the Vice President Odd Hylland Hamed Amur Al Hajri Oluwatunmise Omotoyinbo Tunde Popoola Ebere Uzum PwC Norway Oman Cables Olaniwun Ajayi LP CRC Credit Bureau Limited Udo Udoma & Belo-Osagie Industry (SAOG) Anette Istre Ekundayo Onajobi Moshood Quadri Bhagu Vasnani Advokatfirma Alaa Al Hinai Udo Udoma & Belo-Osagie LEX Legal Practitioners Primlaks Nig Ltd. Simonsen Vogt Wiig SASLO—Said Al & Arbitrators Shahry & Partners Adefunke Onakoya Uzoamaka Wemambu Kyrre Width Kielland Akinwunmi & Busari Samuel Salako Stanbic IBTC Bank Ltd. Advokatfirmaet Ræder AS Wadhah Al Hinai Legal Practitioners Olajide Oyewole LLP SASLO—Said Al Uche Wigwe Jarle Kjelingtveit Shahry & Partners Kate Onianwa Kofo Salam-Alada Akanbi & Wigwe Legal UNIL AS Ajumogobia & Okeke Central Bank of Nigeria Practitioners Mohammed Al Khalili Eirin Kogstad Al Busaidy Mansoor Gabriel Onojason Sheriff Salami Kamaluddeen Yahaya Arntzen de Besche Jamal & Co. Alliance Law Firm CRC Credit Bureau Limited Kamaluddeen Yahaya & Co. Advokatfirma AS Abdulredha Al Lawati Joseph Onugwu Ashok Saraf Samuel Yisa Peter L. Brechan SNR Denton & Co. Olisa Agbakoba Eko Electricity KPMG Advokatfirmaet Schjødt AS & Associates Distribution PLC Fatma Al Maamary Isma’ila M. Zakari Don Lawrence Al Busaidy Mansoor Fred Onuobia Yewande Senbore Ahmed Zakari & Co. Architect Jamal & Co. G. Elias & Co. Solicitors Olaniwun Ajayi LP and Advocates Maria Zubairu Per Einar Lunde Habib Murad Al Raisi Eric Sesu Kano Urban Planning PwC Norway Central Bank of Ogechi Onuoha PwC Nigeria and Development Oman (CBO) Olajide Oyewole LLP Authority (KNUPDA) Leif Petter Madsen Jameelah Sharrieff-Ayedun Wikborg Rein Aadil Khalifa Al Saadi Nnamdi Oragwu Credit Registry Services NORWAY Advokatfirma AS Central Bank of Punuka Attorneys (Credit Bureau) PLC Oman (CBO) & Solicitors Norwegian Building Arne Reisegg Myklestad Taofeek `Bola Shittu Authority Dark Arkitekter Thamer Al Shahry Benedict Oregbemhe Ikeyi & Arifayan SASLO—Said Al SPA Ajibade & Co. Nanette Arvesen William Peter Nordan Shahry & Partners Christine Sijuwade Advokatfirmaet Advokatfirma Tunde Osasona Udo Udoma & Belo-Osagie Thommessen AS Simonsen Vogt Wiig Majid Al Toky Whitestone Worldwide Ltd. Trowers & Hamlins Olugbenga Sodipo Frederik Astrup Borch Christina Norland Tiwalola Osazuwa Ikeyi & Arifayan Frick Langseth Advokatfirmaet Selmer DA Budoor Al Zadjali LEX Legal Practitioners Advokatfirma DA Curtis Mallet—Prevost, & Arbitrators Serifat Solebo Ole Kristian Olsby Colt & Mosle LLP Land Services Directorate Jan L. Backer Homble Olsby Gbemisola Osibo Wikborg Rein advokatfirma AS Sawsan Al-Balushi Tunde & Adisa Legal Similoluwa Somuyiwa Advokatfirma AS Curtis Mallet—Prevost, Practitioners Olaniwun Ajayi LP Einar Riddervold Colt & Mosle LLP Eli Beck Nilsen PwC Norway Olufunmilayo Osifuye Umar Sulaiman Muhammad PwC Norway Mohammed Alshahri Lagos State Physical Strong Goals Astrid Rindal Mohammed Alshahri Planning & Development Generation Consult Homble Olsby & Associates Authority advokatfirma AS 276 DOING BUSINESS 2019
Umaima Al-Wahaibi PAKISTAN Jam Asif Mehmood Inayat Hussain Adeem Lodhi SNR Denton & Co. Ahmed & Qazi State Bank of Pakistan KPMG Taseer Hadi & Co. Baig Law Associates Russell Aycock Nadeem Aslam Munawar Hussain Sami Majeed PwC Oman Facilities Shipping Agency Al-Riaz Law Associate Munawar Associates Chartered Accountants Amyn Malik Hasan Juma Backer Fite Development Muhammad Awais KPMG Taseer Hadi & Co. Hasan Juma Backer & Management EY Shaukat Hussain Trading & Contracting Company Chairman Securities and Exchange Arshad Malik Awan Jahanzeb Awan Commission of Pakistan Malik Noor Muhammad Khaled Battash Karachi Water & Khalid Anwer & Co. Awan & AMA Law MY IP Global Sewerage Board Mushtaq Ibrahim Soomro Associates Malik Nasir Ayub Sindh Building Piyush Bhandari LESCO Lawyer Control Authority Basharat Mehmood Intuit Management Qureshi Law Associates Consultancy M. Ishaq Ali & Co. Shaheryar Aziz Pearl Indrias A.F. Ferguson & Co. KPMG Taseer Hadi & Co. Mubashar Mehmood Priyanka Bhandari Pakistan International Chartered Accountants, Riaz Ahmad & Company Intuit Management Freight Forwarders a member firm of Azhar Iqbal Consultancy Association PwC network Qureshi Law Associates Aitzaz Manzoor Memon RIAA Barker Gillette Michael Dunmore Asad Abbas Butt Shaezer Azmat Imran Iqbal Curtis Mallet—Prevost, Asad Abbas Butt & Co. EY UHY Hassan Naeem & Co. Mohammad Mansoor Mir Colt & Mosle LLP Mir & Mir Law Associates Zaheer Abbas Chughtai Fawad Baluch Pervaiz Iqbal Jamie Gibson Qaiser & Abbas Attorneys Khalid Anwer & Co. AMC Credit Solutions Lt. Col. (R) Faiz Miran Trowers & Hamlins & Corporate Counsellors Pakistan Pvt Limited Overland United Hasan Hameed Bhatti Justine Harding Mahmood Abdul Ghani Lahore Waste Wasif Iqbal Muzzafar Ahmed Mirza SNR Denton & Co. Mahmood Abdul Management Company Anwar Ammar Associates Securities and Exchange Ghani & Co. Commission of Pakistan Balkrishn Kamath Akeel Bilgrami Abid Ismail Russell Bedford Mohammad Ameen Memon Najmi Bilgrami Munawar Associates Minha Mohammad Ali International Abdullah Sillat Collaborative Pvt. Ltd. Chartered Accountants Lucky Cement Credit Control Services Faiz Khan Rameez Bilwani Muhammad Javad Ismail Mizloryo Abdul Moeez Al Busaidy Mansoor Shafat Ali Abid Yakoob & Rameez State Bank of Pakistan Mohammad Ameen Jamal & Co. Lawyer Associates A. A. Valuators (Pvt.) Ltd Ilyas Jabbar Ajay Kummar Zahra Abid Huzaima Bukhari State Bank of Pakistan Imran Mohmand Oman Cables Haidermota BNR & Co. Huzaima & Ikram Federal Board of Revenue Industry (SAOG) Zahid Jamil Ahmed Aga Zafar Zainab Butt Jamil and Jamil Mishka Khan Mohmand O.A. Kuraishy Aga Faquir KPMG Taseer Hadi & Co. Planning and Hasan Juma Backer Mohammad & Co. Tariq Nasim Jan Development Department, Trading & Contracting Maqsood Ahmad Chaudhary Datacheck Pvt. Ltd. Government of Punjab Imran Ahmad Maqsood Law Associates P.E. Lalachen MJ State Bank of Pakistan Burhan Javed Najeeb Moochhala Khalifa Al Hinai Advocates Faisal Daudpota EY Horwath Hussain & Legal Consultancy Nadeem Ahmad Khalid Daudpota & Co. Chaudhury & Co-Chartered Orr, Dignam & Co. Ayesha Jawad Accountants—member Kenneth MacFarlane Junaid Daudpota Pearl Management of Crowe Horwath PwC Oman Taqi Ud Din Ahmad Khalid Daudpota & Co. Counsultants A.F. Ferguson & Co. M. Usman Moosa Pushpa Malani Chartered Accountants, Diana Dsouza Farrukh Junaidy Impact, Engineering, PwC Oman a member firm of Datacheck Pvt. Ltd. Junaidy Shoaib Asd Planning and Management PwC network Mansoor Jamal Malik Huma Ejaz Zaman Iffat Kamal Sarjeel Mowahid Minhas Al Busaidy Mansoor Waheed Ahmad Mandviwalla & Zafar Lahore Development ABS & Co. Advocates and Jamal & Co. Waheed Law Firm Authority Corporate Counsels Mian Faisal Fathia Mbarak Zahur Ahmad Lahore Development Asif Karim Muhammad Mudassir Trowers & Hamlins ZA Associates Authority Advocate High Court Minam Karim Budoor Moosa Akhtiar Ahmed Akmal Farooq LMA Ebrahim Hosain, Rana Muhammad SNR Denton & Co. State Bank of Pakistan Al-Riaz Law Associate Barristers, Advocates Rana Ijaz & Partners & Corporate Legal Bruce Palmer Munir Ahmed Sarah Frazer Consultants Muhammad Muazzam Akram Curtis Mallet—Prevost, K-Electric Muhammad Akram Colt & Mosle LLP Aman Ghanchi Habib Kazi Sultan & Partners Feroz Akbar Unilever Pakistan Limited Khalid Anwer & Co. Raghavendra Pangala Shahaeen Airport Services Syed Muhammad Ijaz Semac & Partners LLC Asma Ghayoor Mayhar Kazi Huzaima & Ikram Mehmood Alam Sindh Building RIAA Barker Gillette Himadri Pathak TMT Law Services Control Authority Adeel Mumtaz Intuit Management Qalb-e-Abbas Kazmi Adeel Mumtaz Project Consultancy Muhammad Aleem Zubair Hamza Gulzar Bank AL Habib Limited Management A.F. Ferguson & Co., Hamza Gulzar Law Dhanalakshmi Pillai Perumal Chartered Accountants, Associates Ameer Khan Sadaf Muneer SNR Denton & Co. a member firm of Indus Motors Co. Ltd. Ravian International PwC network Irfan Mir Halepota Agencies Lubna Qarmash Law Firm Irfan M. Halepota Aquil A. Khan Talal Abu-Ghazaleh Abbas Ali United Bank Limited Daniyal Muzaffar Legal (TAG-Legal) EY Waqas Ahmed Hanif United Bank Limited Bismillah Logistics Shabar Ali Khan Maria Mariam Rabeaa Petrou Shabana Ali (Pvt.) Ltd. Junaidy Shoaib Asd Shariq Naseem SASLO—Said Al Shabana Ali & Associates Central Depository Shahry & Partners Ikramul Haq Saima Khawaja Company of Pakistan Ltd. Shabbir Ali Huzaima & Ikram Progressive Advocates Darshi Sanganee Shabbir & Partners & Legal Consultants Saqib Naseer SNR Denton & Co. Salman Haq A.F. Ferguson & Co. Syed Mustafa Ali EY Misbah Kokab Chartered Accountants, Nick Simpson Riaz Ahmad & Company TMT Law Services a member firm of SNR Denton & Co. Faiz-ul Hassan PwC network Tabassum Ali Land Administration & Asif Ali Lakhiar Roy Thomas TMT Law Services Revenue Management Sirajul Haque & Co. Naveed Nasim Oman Cables Information System Allied Bank Limited Industry (SAOG) Javed Anjum (LARMIS) Waqas Liaqat Apex Consultants Master Consulting Mehwish Naveed Rajesh Vaidyanathan Mohammad Hassan Bakshi Engineers Securities and Exchange Khimji Ramdas Muhammad Saqlain Arshad Association of Builders Commission of Pakistan Saqlain and Developers of Shomaila Loan Pakistan (ABAD) Bank AL Habib Limited Muhammad Asif Malik Imran Law Assocciate ACKNOWLEDGMENTS 277
Omaimah Nazir Muneeb Ahmed Sheikh Anthony Frazier Michael Fernandez Clarence Hoot Securities and Exchange MA Advocates Cámara Panameña de la Investment Promotion Commission of Pakistan Ltelatk LT Fritz Construcción (CAPAC) Authority Kamran Siddiqui Small Business Anam Shahid Niazi Kamil & Associates, Development Center (SBDC) Enna Ferrer Jerome Kadamongariga Mandviwalla & Zafar Consulting Engineers Alfaro, Ferrer & Ramírez Ashurst LLP & Architects Bill Iskawa Ghulam Dastagir Paracha Bureau of Customs and Evans Gonzalez Theresa Kawi Ravian International Masood Siddiqui Border Protection Evans Gonzalez Dentons Agencies A. Shakoor & Bros. Moreno & Asociados Wilbert Kamerang Stanley Kewa Owais Patel Rehan Siddiqui Palau Shipping Edgar Herrera PNG Power Ltd. Datacheck Pvt. Ltd. Baker Tilly Chartered Company, Inc. Galindo, Arias & López Accountants Sarah Kuman Shahbakht Pirzada Ramsey Ngiraibai Jorge L. Lara T. Allens RIAA Barker Gillette Hameer Arshad Siraj Koror Planning and Ingeniería Lara SA Sirajul Haque & Co. Zoning Office Peter Lowing Shahzada Qamer Karla Leon Leahy Lewin Nutley S. Qamer & Co. Mian Hamdoon Subhani Lily Rdechor Evans Gonzalez Sullivan M.H.S. Associates Palau Environmental Moreno & Asociados Usman Qazi Quality Protection Board Stephen Massa Lawyer Namdar Subhani Cristina Lewis de la Guardia Dentons Government of the Punjab V. Tikei Sbal Galindo, Arias & López Adnan Qureshi Financial Institutions Christopher Miviri Qureshi Law Associates Ameena Suhail Commission Esteban López Moreno Dentons Qureshi Law Associates Katz y López Muhammad Ali R. Merchant Sylcerius Tewalei Lou Pipi M R Merchant & Co. Haris Syed Raza Bureau of Labour David M. Mizrachi Fidanque NCDC Municipality Gerry’s Dnata Pvt. Ltd. Mizrachi, Davarro & Uriola Zaki Rahman J. Uduch Sengebau Nancy Pogla LMA Ebrahim Hosain, Muhammad Tahir Law Office of J. Uduch Erick Rogelio Muñoz Department of Justice Barristers, Advocates State Bank of Pakistan Sengebau Senior Sucre, Arias & Reyes & Attorney General, & Corporate Legal State Solicitor’s Office Consultants Lamya Taipur Juanita Utui Mayrolis Parnther Ali & Associates Palau Land Registry Arias Law Tony Raats Rai Muhammad Saleh Azam Agility Logistics Azam & Rai (Advocates M. Talha PANAMA Hassim Patel & Legal Consultants) Super Law Services Williams & Williams Renee Siaguru Ricardo Aleman Allens Bilal Rana Waqas Ahmed Tamimi Morgan & Morgan Sebastián Perez Kazmi and Rana Deloitte Karachi Union Sinton Spence Mbe Alejandro Alemán Fenosa—EDEMET—EDECHI Sinton Spence Chartered Kashif Rasheed Naghma Tehniat Alfaro, Ferrer & Ramírez Accountants Pak Suzuki Motor Co. Ltd. Federal Board of Revenue Alfredo Ramírez Jr. Aichell Alvarado Alfaro, Ferrer & Ramírez Thomas Taberia Mian Haseeb Rasheed Fawad Tipu Arias Law Kuna Taberia Kiruwi Sultan & Partners Form & Function Mario Rognoni Accountants & Advisors Consulting Architects Aristides Anguizola Arosemena Noriega Ghulam Rasool & Town Planners Morgan & Morgan & Contreras Alex Tongayu Haider Shamsi & Co. Investment Promotion Chartered Accountants Chaudhary Usman Khatiya Asvat Nelson E. Sales Authority LMA Ebrahim Hosain, Patton, Moreno & Asvat Alfaro, Ferrer & Ramírez Hamid Rasul Barristers, Advocates Stuart Wilson Foton JW Auto Park & Corporate Legal Fernando Aued Mayte Sánchez González LCS Electrical & Consultants Patton, Moreno & Asvat Morgan & Morgan Mechanical Contractors Tayyab Raza TMT Law Services Khalil Waggan Gustavo Adolfo Bernal Daniel Sessa Alicia Yen EY ETESA Galindo, Arias & López Healy Consultants Khalid A. Rehman Group PLC Surridge & Beecheno Aamir Younas Klaus Bieberach Schriebl Yinnis Solís de Amaya EY Tax@Panama Union PARAGUAY Abdul Rehman Baitanai Fenosa—EDEMET—EDECHI State Bank of Pakistan Muhammad Yousuf Luis Carlos Bustamante Jorge Acosta Haider Shamsi & Co. Panamá Soluciones Hermes Tello Masterline Sehrish Saad Chartered Accountants Logísticas Int.—PSLI Electromechanical Azam & Rai (Advocates Consulting Group Perla Alderete & Legal Consultants) Sheheryar Zaidi Giovanna Cardellicchio Vouga Abogados Zaidi and Co. APC Buró SA Ramón Varela Saad Saboor Morgan & Morgan Enrique Benitez EY Mohhamad Zain Khan José Carrizo Durling BDO Auditores Consultores EY Morgan & Morgan Gabriela Vasquez Zeeshan Safdar Galindo, Arias & López Maximo Gustavo Benitez Munawar Associates Muhammad Zubair Johanna Castillo Gimenez Chartered Accountants MZ Associates Arias Law PAPUA NEW GUINEA Superintendencia de Bancos—BCP Usman Akram Sahi PALAU Luis Chalhoub Credit & Data Cornelius Lane & Mufti Icaza, Gonzalez- Bureau Limited Alex Berkemeyer Carlos Mariano Law Firm Ruiz & Aleman Berkemeyer, Attorneys Rana Sajjad PwC Papua New Guinea & Counselors Rana Ijaz & Partners Jun Aclan Gonzalo Córdoba CTSI Logistics APC Buró SA Paul Barker Hugo T. Berkemeyer Aftab Salahuddin Consultative BMK—Berkemeyer EY Kenneth Barden Eduardo De Alba Implementation & Attorney-at-Law Arias, Fábrega & Fábrega Monitoring Council Juan Ramírez Biedermann Mian Saleem Akhtar Estudio Jurídico Lawyer Kassi Berg Claudio De Castro Simon Bendo Livieres Guggiari The Pacific Development Arias, Fábrega & Fábrega Department of Lands Inayat Ullah Sandhu Law Group and Physical Planning Carlos Cañete Sandhu & Co. Chartered Marisol Ellis BDO Auditores Consultores Accountants Tito Cabunagan Icaza, Gonzalez- Moses Billy Palau Public Utility Ruiz & Aleman Billy Architects Victor Carron Muhammad Sarfraz Corporation Kemper—Dejesus & Felipe Escalona Moira Eka Pangrazio Abogados Mohammad Ali Seena Maria Cristina Castro Galindo, Arias & López Ashurst LLP y Consultores Surridge & Beecheno Western Caroline Trading Co. María Cristina Fábrega Richard Flynn Carlos Codas Ali Kabir Shah Arias Law Ashurst LLP Ferrere Abogados Ali & Associates Suzanne Finney Palau Historic Juan Pablo Fábrega Polleri Anthony Frazier Camila Colombo Saima Shaikh Preservation Office Fábrega, Molino & Mulino Estudio Mersan Abogados Punjab Information Simon Guidecoq Technology Board Luciano Fernandes Marcelo Corrales The Panama Maritime Lea Henao Mersán Abogados Arshad Shehzad Chamber Steamships Trading Taxperts Company Ltd. 278 DOING BUSINESS 2019
Pedro Cuevas Adolfo Rautenberg Jose Luis Ayllon Carreño Luis Fuentes Beatriz Melo Administración Nacional Fiorio, Cardozo Cámara Peruana de Barrios & Fuentes Estudio Muniz de Electricidad & Alvarado la Construcción Abogados Gino Menchola Sergio Dejesus Rafael Salomoni Michelle Barclay Thorne Julio Gallo PwC Peru Kemper—Dejesus & Salomoni & Asociados CMS Grau Abogados Gallo Barrios Pickmann Pangrazio Abogados Augusto Millones Volpe y Consultores Jazmín Sapienza Macarena Barrios Lorena Galvez CasaHierro Abogados Estudio Jurídico Barrios & Fuentes Gallo Barrios Pickmann Natalia Enciso Benitez Gross Brown Abogados Manuel Montes Notary Public Claudia Garcia Bustamante SUNARP Juan Ignacio Tellechea Mauricio Bohórquez Rodriguez Angobaldo Juan Bautista Fiorio Gimenez PwC Paraguay Rubio Leguía Normand Abogados Diego Muñiz Fiorio, Cardozo Estudio Olaechea, & Alvarado Ninfa Rolanda Torres Nicolas Botto Diego Garcia Sayan member of Lex Mundi de Paredes Estudio Llona & Estudio Muniz Néstor Gamarra Agencia Paredes Bustamante Abogados Franco Muschi Loayza Servimex SACI Alejandra Giufra Chavez Garrigues Maria Gloria Triguis Gonzalez Guillermo Bracamonte Estudio Llona & Liliana Maria Giménez de Berkemeyer, Attorneys Miranda & Amado Bustamante Abogados Sofía Ode Castillo & Counselors Sofia Ode Pereyra Notary Dirección General de Eli Bustinza Jorge Luis Gonzales Loli los Registros Públicos Ana Belen Vera CONUDFI Notaria Gonzales Loli Lilian Oliver Vouga Abogados SUNARP Lourdes Gonzalez Cristian Calderon Rodriguez Evelin Aragón Grados Dirección General de Andres Vera CONUDFI CONUDFI Alexandra Orbezo los Registros Públicos Vouga Abogados Rebaza, Alcázar & Jorge Calle Karen Guevara Lobatón De Las Casas Nadia Gorostiaga David Vera Rubio Leguía Normand Notaria Tambini PwC Paraguay Vouga Abogados Nélida Palacios Renzo Camaiora Carlos Alberto Hernández SUNARP Sigfrido Gross Brown Walter Vera Gallo Barrios Pickmann Ladera Estudio Jurídico Vouga Abogados Ransa Comercial SA Max Panay Cuya Gross Brown Alfredo Cardona SUNARP Carlos Vouga Experian Perú SAC Jose Antonio Honda Marcelo Gul Pavoni Vouga Abogados Estudio Olaechea, Edmundo Paredes TMF Group Ursula Caro member of Lex Mundi Superintendency of Rodolfo Vouga Muller Rubio Leguía Normand Banking, Insurance Carl Gwynn Vouga Abogados Juan Jose Hopkins and Private Pension Gwynn & Gwynn—Legal Patricia Carrillo Barrios & Fuentes Fund Administrator Counsellors Lía Zanotti-Cavazonni CONUDFI Abogados Peroni, Sosa, Tellechea, Javier Paredes Mendoza Norman Gwynn Burt & Narvaja, Fernando Castro Ambra Huaman Alayza Consultores Supreme Court of Justice member of Lex Mundi Muñiz, Ramírez, Peréz- Andina Freight Abogados Taiman & Olaya Abogados Christian Kemper PERU Fidel Huamaní Macetas Mario Pinatte Cabrera Kemper—Dejesus & Renatto Castro Macedo Juzgado de Paz Letrado— Carrera, Pinatte & Baca Pangrazio Abogados Aguirre Abogados Andina Freight Lince y San Isidro Alvarez Abogados y Consultores & Asesores S. Civil de R.L. Octavio Chirinos César Ballón Izquierdo Gabriel Lamas Guillermo Acuña Roeder CONUDFI Ransa Comercial SA Adolfo Pinillos Onix SACI Consulting Rubio Leguía Normand Rodriguez Angobaldo + Engineering Rommy Collantes Prashant Jalan Abogados Fanny Aguirre Scotiabank Peru OLAM Agro Perú S.A.C. Daniela Leguizamón Estudio Alvarez Calderon Lucianna Polar Vouga Abogados Tomas Cosco José Antonio Jiménez Estudio Olaechea, Marco Antonio Alarcón Piana Russell Bedford Rebaza, Alcázar & member of Lex Mundi Pablo Livieres Guggiari Estudio Luis Echecopar Perú—member of Russell De Las Casas Estudio Jurídico García SRL Bedford International Angélica Portillo Livieres Guggiari Roxana Jiménez SUNARP Carlos Alayza Bettocchi Jorge Davila Vargas-Machuca Nestor Loizaga Alayza Consultores Estudio Olaechea, CMS Grau Abogados Juan Manuel Prado Ferrere Abogados Abogados member of Lex Mundi Bustamante Sacha Larrea Estudio Llona & Augusto Mengual Antonio Alvarado Peter Davis Scotiabank Peru Bustamante Abogados Miaterra Experian Perú SAC CONUDFI Diego León Maribel Príncipe Hidalgo Carlos Mersan Patricia Siles Alvarez Ricardo de la Piedra Rodriguez Angobaldo Rubio Leguía Normand Estudio Mersan Abogados Diaz Palao & Siles Estudio Muniz Abogados Abogados Manuel Quindimil Oscar A. Mersan Galli Gonzalo de las Casas Juan Carlos Leon Siles Cámara de Comercio Mersán Abogados Alfonso Alvarez Calderón Rebaza, Alcázar & CONUDFI Americana del Perú Estudio Alvarez Calderon De Las Casas María Esmeralda Moreno German Lora Oscar Quiñones Rodríguez Alcalá Napoleón de Jesús Alvarez Jose Dedios Payet, Rey, Cauvi, CONUDFI Moreno Ruffinelli Vargas Payet, Rey, Cauvi, Pérez Abogados & Asociados Banco de Crédito Pérez Abogados Bruno Marchese Quintana del Peru BCP Rafael Lulli Meyer Rubio Leguía Normand Monica Núñez Cesar Diaz Palao Rebaza, Alcázar & Berkemeyer, Attorneys Cesar Angulo Diaz Palao & Siles De Las Casas Carlos Martín Ramírez & Counselors Muñiz, Ramírez, Peréz- Abogados Rodríguez Taiman & Olaya Abogados Cesar Luna Victoria Estudio Zuzunaga, Rita Ortiz Alexandra Egas Rubio Leguía Normand Assereto y Zegarra NGO SAECA Evelin Aragon Grados Gallo Barrios Pickmann Abogados ADEX Milagros Maravi Sumar Anibal Pangrazio María del Pilar Falcón Castro Rubio Leguía Normand Fernando M. Ramos Kemper—Dejesus & Pamela Arce Estudio Llona & Barrios & Fuentes Pangrazio Abogados Rebaza, Alcázar & Bustamante Abogados Guillermo Marcial C. Abogados y Consultores De Las Casas Andina Freight Fiama Fernandez Saldamando Alonso Rey Bustamante Rocío Penayo Gonzalo Arias Schereiber CONUDFI Jean Marco Martinez Payet, Rey, Cauvi, Moreno Ruffinelli CONUDFI Zentrum Logistic Pérez Abogados & Asociados Carlos Flores Abogado Oscar Arrús Experian Perú SAC Carlos Martínez Andres Rieckhof Yolanda Pereira Garrigues Rubio Leguía Normand Rebaza, Alcázar & Berkemeyer, Attorneys Sandra Flores Llayeri De Las Casas & Counselors Guilhermo Auler CONUDFI Jesús Matos Auler y Pinto Abogados Estudio Olaechea, Lourdes Ríos Lourdes Quintana Jose Francisco Meier member of Lex Mundi SUNARP Informconf SA Arelis Avila Tagle Garrigues CONUDFI Humberto Medrano Anggie Rivera Oscar Ramirez Jorege Fuentes Estudio Rodrigo Barrios & Fuentes Vouga Abogados Garrigues Elías y Medrano Abogados ACKNOWLEDGMENTS 279
Alfredo Rodríguez Neira Erick Valderrama Ronald Bernas Rafael del Rosario Everlene Lee Grupo Latinger Russell Bedford Quisumbing Torres, Romulo, Mabanta, Angara Abello Concepcion Perú—member of Russell member firm of Baker Buenaventura, Sayoc Regala & Cruz Law Erick Rojas Bedford International McKenzie International & de los Angeles, Offices (ACCRALAW) Cámara Peruana de member of Lex Mundi la Construcción Mitchell Alex Valdiviezo Harvey A. Bilang Jeva Lee Del Carpio SyCip Salazar Hernandez Aimee Rose dela Cruz AB Garcia Cynthia Rojas Bernedo Rubio Leguía Normand & Gatmaitan Isla Lipana & Co. Construction Inc. Carrera, Pinatte & Baca Alvarez Abogados Rafael Varela Juan Arturo Iluminado Kenny Diokno Francisco Ed. Lim S. Civil de R.L. Mazars Peru Cagampang de Castro Quezon City Department Angara Abello Concepcion De Castro & Cagampang- of the Building Official Regala & Cruz Law Vanessa Romero Agustín Yrigoyen de Castro Law Firm Offices (ACCRALAW) Experian Perú SAC García Sayán Abogados Joachim Alfonso Dompor Renato Calma SyCip Salazar Hernandez Francis Lopez Mario Rosario Guaylupo Fernando Zuzunaga Ortega, Bacorro, Odulio, & Gatmaitan Intercommerce SUNARP Zuzunaga, Assereto & Calma & Carbonell Network Services Zegarra Abogados Winston Esguerra Claudia Rossi Helena Rosales Calo Jimenez Gonzales Bello Roane Alfredo Lopez Garrigues PHILIPPINES Puno & Puno Law Offices Valdez Caluya & Fernandez Ortega, Bacorro, Odulio, Calma & Carbonell Felix Arturo Ruiz Sanchez Credit Information Jeric Mar Calonge Manuel Fernando Rubio Leguía Normand Corporation KPMG R.G. Manabat & Co. EMAN Electrical Services Olrando Lustre O.C. Lustre Electrical Emil Ruppert Elecon Construction Corp. Rolando Calonzo Pablito Lito Freo Contractor Rubio Leguía Normand RL Calonzo Electrical Powerloops Vincent Patrick A. Bayhon Contractor Herbert M. Bautista Carolina Sáenz Puno and Puno Law Offices Sonny R. Freo Local Government Rubio Leguía Normand Anna Carmi Calsado-Amoroso Powerloops of Quezon City Ernesto A. Camarillo Jr. Quisumbing Torres, Luis Sala Bacigalupo Land Registration member firm of Baker Gilberto Gallos Cecilia M. Tuazon Sala Arquitectos Authority McKenzie International Angara Abello Concepcion Puno and Puno Law Offices Regala & Cruz Law Karla Salazar Florydette Erica A. Cuales Ernesto Caluya Jr Offices (ACCRALAW) Bienvenido Marquez Experian Perú SAC Bureau of Internal Revenue Jimenez Gonzales Bello Quisumbing Torres, Valdez Caluya & Fernandez Arnelito Garcia member firm of Baker Raul Sanchez Sabogal Go Abigail AB Garcia McKenzie International Transoceanic Siguion Reyna Montecillo Roselle Caraig Construction Inc. & Ongsiako Isla Lipana & Co. Jadelee I. Marquez Dante Sanguinetti Geraldine S. Garcia Electronic Court Philippi Prietocarrizosa Juan Paolo Agbayani Mia Carmela Imperial Follosco Morallos Administration of Ferrero DU & Uría Martinez Vergara Quisumbing Torres, & Herce the Philippines Gonzalez & Serrano member firm of Baker Pablo Santos Curo McKenzie International Vicente Gerochi IV Hector A. Martinez Ma. Carmen Agcaoili-Orena SyCip Salazar Hernandez Platon, Martinez Flores Malena Sanz García Agcaoili & Associates Jon Edmarc R. Castillo & Gatmaitan San Pedro & Leaño Grupo Latinger SyCip Salazar Hernandez Arveen Agunday & Gatmaitan Ma. Cecilia Gironella Enriquito J. Mendoza Victor Scarsi Castillo Laman Tan Gironella Law Office Romulo, Mabanta, Luz del Sur Pantaleon & San Jose Nelia Castillo Buenaventura, Sayoc Bureau of Internal Revenue Carlo Miguel Romeo S. Go & de los Angeles, Martin Serkovic Marilyn C. Alberto SyCip Salazar Hernandez member of Lex Mundi Estudio Olaechea, Kintetsu World Ramon Castro & Gatmaitan member of Lex Mundi Express, Inc. Ramon R. Castro Jr. TJ (Timothy Joseph) Mendoza Electrical Contractor Annabelle Gollon Quisumbing Torres, Hugo Silva Shirley Alinea And Construction Hypervolt member firm of Baker Rodrigo, Elías, Martinez Vergara McKenzie International Medrano Abogados Gonzalez & Serrano Theodore Chan Alfredo Gomez KPMG R.G. Manabat & Co. AYG Electrical Contractor Maria Teresa Mercado-Ferrer José Francisco Silva Christine Antonio SyCip Salazar Hernandez Experian Perú SAC Ocampo & Suralvo Victor Cheng Francisco Gonzalez Jr. & Gatmaitan Law Offices Society of Philippine Carla Sinchi Ria Danielle Ching Electrical Contractors Jose Salvador Mirasol Payet, Rey, Cauvi, Francis Avellana KPMG R.G. Manabat & Co. and Suppliers (SPECS) Romulo, Mabanta, Pérez Abogados BAP Credit Bureau, Inc. Buenaventura, Sayoc Kenneth L. Chua Arvin Philip Gotladera & de los Angeles, Ruth de Lourdes Sipión Gladis B. Gallaza Quisumbing Torres, Local Government member of Lex Mundi Chunga AB Garcia member firm of Baker of Quezon City Ransa Comercial SA Construction Inc. McKenzie International Jesusito G. Morallos Isabel Guidote Follosco Morallos Enrique Sebastián Soto Ruiz Alex B. Runes Yvette Chua SyCip Salazar Hernandez & Herce Congreso de la Republica MERALCO Romulo, Mabanta, & Gatmaitan Buenaventura, Sayoc Ferdinand A. Nague Jose Steck Jane B. Baldemora & de los Angeles, Judy Hao Nague Malic Magnawa NPG Abogados Electronic Court member of Lex Mundi Angara Abello Concepcion & Associates— Administration of Regala & Cruz Law Customs Brokers Mónica Tambini Ávila the Philippines Alexis Cimagala Offices (ACCRALAW) Notaria Tambini Quisumbing Torres, Gregorio S. Navarro Melvelyn S. Barrozo member firm of Baker Tadeo F. Hilado Navarro Amper & Co. Carlos Tapia Carpo Law and Associates McKenzie International Angara Abello Concepcion NPG Abogados Regala & Cruz Law Jomini C. Nazareno Jose Bautista Thomas John Thaddeus de Offices (ACCRALAW) Romulo, Mabanta, Claudia Tejada Social Security Castro Buenaventura, Sayoc Barrios & Fuentes System Philippines Agcaoili & Associates Nancy Joan M. Javier & de los Angeles, Abogados Javier Law member of Lex Mundi Jose B. Bautista Karren Mae de Chavez Rolando León Tenicela Republic of the Philippines SyCip Salazar Hernandez Justin Vincent La Chica Perpetua Calliope Ngo Tax Force Perú SAC Social Security System & Gatmaitan Romulo, Mabanta, Martinez Vergara Buenaventura, Sayoc Gonzalez & Serrano Jonathan Thorne Merope Bautista Emerico O. de Guzman & de los Angeles, CasaHierro Abogados Tradecon Trading Angara Abello Concepcion member of Lex Mundi Harold Ocampo & Construction Regala & Cruz Law Isla Lipana & Co. Angélica Torres Offices (ACCRALAW) Carina Laforteza SUNARP Samuel C. Bautista SyCip Salazar Hernandez Jude Ocampo Academy of Developmental Anthony Dee & Gatmaitan Ocampo & Suralvo John Trujillo Logistics—International SyCip Salazar Hernandez Law Offices Trust Cargo Consulting Network of Customs & Gatmaitan Fredieric Landicho Universities Navarro Amper & Co. Karen Ocampo Arturo Tuesta Corazon Del Castillo Ocampo & Suralvo PwC Peru Ma. Luisa Belen Siguion Reyna Montecillo Hiyasmin Lapitan Law Offices Bureau of Internal Revenue & Ongsiako SyCip Salazar Hernandez Walter Urteaga & Gatmaitan Andina Freight
Jack Vainstein Vainstein & Ingenieros SA 280 DOING BUSINESS 2019
Rechilda Oquias Manilyn Rose Sotelo Joanna Bugajska Tomasz Kaski Adam Morawski Bureau of Customs Isla Lipana & Co. Jamp Soltysiski Kawecki Morawski & Partners & Szlzak Law Firm Ronald Ortile Erdan Suero Lukasz Chruciel Land Registration Raczkowski Paruch Law Iwona Karasek-Wojciechowicz Grzegorz Namiotkiewicz Authority Cristina Suralvo Firm Ius Laboris Poland Karasek & Wejman Clifford Chance Ocampo & Suralvo Global HR Lawyers Law Firm Maria Christina Ortua Law Offices Michal Niemirowicz-Szczytt SyCip Salazar Hernandez Karolina Czapska Igor Kondratowicz LEX IUVAT Kancelaria & Gatmaitan Shennan Sy Raczkowski Paruch Law CMS Cameron McKenna Radcy Prawnego Michal Kalaw Sy Vida Firm Ius Laboris Poland Niemirowicz-Szczytt Mary Jean Pacheco Selva & Campos Global HR Lawyers Blaej Korczak Department of Trade Ministry of Infrastructure Bogdan Nowak and Industry Jeoffrey Tacio Magdalena Czarnecka and Construction The Odra-Vistula Flood Bureau of Customs DLA Piper Wiater sp.k. Management Project Ma. Milagros Padernal Tomasz Korf Coordination Unit Uy Singson Abella & Co. Pacifico Rolando Tacub Dariusz Dbrowski The Odra-Vistula Flood Bureau of Customs Regional Commercial Management Project Marcin Olechowski Nicanor N. Padilla Court Coordination Unit Soltysiski Kawecki Siguion Reyna Montecillo Jaime R. Tapay & Szlzak & Ongsiako JR Tapay Construction Michal Dbrowski Jacek Korzeniewski Ministry of Justice Baker McKenzie Filip Opoka Benedicto Panigbatan Doris P. Torres DLA Piper Wiater sp.k. SyCip Salazar Hernandez Stamm International, Inc. Aleksandra Danielewicz Anna Krzanicka-Burda & Gatmaitan DLA Piper Wiater sp.k. DLA Piper Wiater sp.k. Marta Osowska-Buba Diana Jean M. Tuazon White & Case M. Studniarek Ma. Patricia Paz Carpo Law and Associates Andrzej Dmowski Michal Kuratowski i Wspólnicy—Kancelaria SyCip Salazar Hernandez Russell Bedford Poland sp. DLA Piper Wiater sp.k. Prawna sp.k. & Gatmaitan Bernard Joseph Tumaru z o.o.—member of Russell Angara Abello Concepcion Bedford International Iga Kwasny Tomasz Ostrowski John Philipps Reposo Regala & Cruz Law Moore Stephens Central White & Case M. Studniarek Jimenez Gonzales Bello Offices (ACCRALAW) Bartosz Draniewicz Audit Sp. z o.o. i Wspólnicy—Kancelaria Valdez Caluya & Fernandez Kancelaria Prawa Prawna sp.k. Mariza Uy Gospodarczego i Ewa Lachowska-Brol Maria Pilar Pilares-Gutierrez Bureau of Internal Revenue Ekologicznego dr Wierzbowski Eversheds Slawomir Paruch Castillo Laman Tan Bartosz Draniewicz Sutherland sp.k., member Raczkowski Paruch Law Pantaleon & San Jose Denise Anne V. Sales of Eversheds Sutherland Firm Ius Laboris Poland Romulo, Mabanta, Edyta Dubikowska (Europe) Limited Global HR Lawyers Maybellyn Pinpin-Malayo Buenaventura, Sayoc Squire Patton Boggs Isla Lipana & Co. & de los Angeles, Wojciech Langowski Miroslav Paszczyk member of Lex Mundi Patryk Filipiak Miller Canfield The Odra-Vistula Flood Des Politado-Aclan Filipiakbabicz Legal, Management Project P&A Grant Thornton Charles Veloso Zimmerman Filipiak Katarzyna Lawinska Coordination Unit Quisumbing Torres, Restrukturyzacja SA Baker McKenzie Renato Santiago Puno member firm of Baker Krzysztof Pawlak Quasha Ancheta McKenzie International Marek Gajowczyk Monika Leszko Soltysiski Kawecki Pena & Nolasco Energomix DLA Piper Wiater sp.k. & Szlzak Priscela Verzonilla Revelino Rabaja Local Government Maciej Geromin Konrad Piotr Lewandowski Szymon Piechowiak Isla Lipana & Co. of Quezon City Królikowski | Marczuk Maurice Ward & Ministry of Infrastructure | Geromin Co. sp. z.o.o. and Construction Elaine Patricia S. Normita Villaruz Reyes-Rodolfo Villaruz, Villaruz Jacek Gizinski Agnieszka Lisiecka Jan Pierzgalski Angara Abello Concepcion and Co. CPAs DLA Piper Wiater sp.k. Wardyski & Partners Soltysiski Kawecki Regala & Cruz Law & Szlzak Offices (ACCRALAW) Donabel Villegas Michal Gliski Tomasz Listwan Isla Lipana & Co. Wardyski & Partners Moore Stephens Central Malgorzata Pietrzak-Paciorek Dante Ricarte Audit Sp. z o.o. Baker McKenzie Uy Singson Abella & Co. Chiu Ying Wong Rafal Godlewski Wardyski & Partners Pawel Ludwiniak Edyta Prociak Leandro Ben Robediso Albert Vincent Yu Chang Eltech Soltysiski Kawecki KPMG R.G. Manabat & Co. Gatmaytan Yap Bartosz Groele & Szlzak Patacsil Gutierrez & Tomasik, Pakosiewicz, Konrad Marciniuk Jacqueline Romero-Laurel Protacio (C&G Law) Groele Adwokaci i Miller Canfield Mariusz Purgal Romulo, Mabanta, Radcowie Prawni sp.p. Tomasik, Pakosiewicz, Buenaventura, Sayoc Oliver S. Yuan Marta Marczak Groele Adwokaci i & de los Angeles, Yuan & Associates Andrzej Grzekiewicz Kancelaria Adwokata Radcowie Prawni sp.p. member of Lex Mundi Law Firm Gridnet Marcina Holówki Anna Ratajczyk-Salamacha Ricardo J. Romulo Redentor C. Zapata Malgorzata Herda Adam Marszalek Gide Loyrette Nouel Romulo, Mabanta, Quasha Ancheta White & Case M. Studniarek DLA Piper Wiater sp.k. Poland Warsaw Buenaventura, Sayoc Pena & Nolasco i Wspólnicy—Kancelaria & de los Angeles, Prawna sp.k. Radoslaw Maruszkin Radoslaw Rudnik member of Lex Mundi Gil Roberto Zerrudo DLA Piper Wiater sp.k. CDZ Legal Advisors Quisumbing Torres, Marcin Holówka Eleanor Roque member firm of Baker Kancelaria Adwokata Pawel Meus Michal Rusin P&A Grant Thornton McKenzie International Marcina Holówki Gide Loyrette Nouel DLA Piper Wiater sp.k. Poland Warsaw Renz Jeffrey A. Ruiz POLAND Michal Jadwisiak Szymon Sakowski SyCip Salazar Hernandez White & Case M. Studniarek Tomasz Michalik DLA Piper Wiater sp.k. & Gatmaitan ECE Projektmanagement i Wspólnicy—Kancelaria MDDP Michalik Dluska Polska Sp. z o.o. Prawna sp.k. Dziedzic i Partnerzy Marek Sawicki Patrick Henry D. Salazar DLA Piper Wiater sp.k. Quisumbing Torres, Energy Regulatory Office Jakub Jdrzejak Anna Miernik member firm of Baker WKB Wierciski Clifford Chance Piotr Siciski McKenzie International Wojciech Andrzejewski Kwieciski Baehr Piotr Siciski Notary Kancelaria Prawna Piszcz, Adriana Mikolajczyk Wilfrido Santiago Norek i Wspólnicy sp.k. Magdalena Kaliska Kamiski & Partners Karol Skibniewski Compuscan Global WKB Wierciski Kancelaria Prawnicza sp. k. Soltysiski Kawecki Marcin Bcal Kwieciski Baehr & Szlzak Cesar Santos CDZ Legal Advisors Tomasz Milewski BAP Credit Bureau, Inc. Mateusz Kaliski Miller Canfield Jaroslaw Sosnowski Tomasz Baranczyk Kancelaria Prawa Ministry of Infrastructure Nikko Emmanuel Silva PwC Poland Restrukturyzacyjnego i Justyna Mlodziaowska and Construction SyCip Salazar Hernandez Upadlosciowego Tatara Soltysiski Kawecki & Gatmaitan Michal Barlowski i Wspolpracownicy & Szlzak Maciej Stepien Wardyski & Partners PwC Poland Erlinda Simple Karolina Kalucka Joanna Mlot Bureau of Internal Revenue Justyna Bartnik DLA Piper Wiater sp.k. CMS Cameron McKenna Ewelina Stobiecka Morawski & Partners Taylor Wessing Neil Sison Law Firm Aleksandra Kaminska Marcin Moj Sison Corillo Parone & Co. Dentons Kancelaria Adwokata Michal Suska Paulina Blukacz Marcina Holówki Energomix Ministry of Finance ACKNOWLEDGMENTS 281
Filip witala Bruno Andrade Alves Joana Galvão Teles Fernando Pereira Olga Angueira Ministry of Finance PwC Portugal Morais Leito Galvo Autoridade Tributária Colegio de Arquitectos Teles Soares da Silva e Aduaneira y Arquitectos Paisajistas Leonart Szanajca-Kossakowski Igor Amarii & Associados de Puerto Rico DLA Piper Wiater sp.k. MBS Advogados Mónica Pimenta Antonio Garcia Garrigues Portugal Hermann Bauer Emil Szczepanik Luís Antunes Banco de Portugal SLP—Sucursal O’Neill & Borges LLC Ministry of Justice LUFTEC—Técnicas Eléctricas Lda Francisco Gomes Pedro Catão Pinheiro Nicole Berio Lukasz Szegda PwC Portugal Gali Macedo & Associados O’Neill & Borges LLC Wardyski & Partners Filipa Arantes Pedroso Morais Leitão, Galvão Jorge Salvador Gonçalves Isabel Pinheiro Torres Pedro Ortiz Bey Karol Tatara Teles, Soares da Silva Garrigues Portugal Abreu Advogados Bufete Ortiz Ubiñas Kancelaria Prawa & Associados, member SLP—Sucursal & Aldahondo Restrukturyzacyjnego i of Lex Mundi Acácio Pita Negrão Upadlosciowego Tatara Carlos Guedes Vaz PLEN—Sociedade de Jorge Capó Matos i Wspolpracownicy Miguel Azevedo SGOC Sousa Guedes, Advogados, RL O’Neill & Borges LLC Garrigues Portugal Oliveira Couto & Dariusz Tokarczuk SLP—Sucursal Associados, Soc. Margarida Ramalho Vilna Cedano Gide Loyrette Nouel Advogados RL Associação de Empresas O’Neill & Borges LLC Poland Warsaw João Banza de Construção, Obras PwC Portugal Nuno Gundar da Cruz Públicas e Serviços Odemaris Chacon Mateusz Tusznio Morais Leitão, Galvão Estrella LLC Wardyski & Partners Manuel P. Barrocas Teles, Soares da Silva Sara Reis Barrocas Advogados & Associados, member Miranda & Associados Carla Diaz Maciej Urbaniak of Lex Mundi PwC Puerto Rico Ministry of Infrastructure Jeanine Batalha Ferreira Maria João Ricou and Construction PwC Portugal Tiago Lemos Cuatrecasas, Gonçalves Francisco Dox PLEN—Sociedade de Pereira, RL (Portugal) Goldman Antonetti Dominika Wagrodzka Mark Bekker Advogados, RL & Córdova LLC BNT Neupert Zamorska & Bekker Logistica Filomena Rosa Zamorska Partnerzy sp.j. Bruno Lobato Instituto dos Registos Alfonso Fernández Andreia Bento Simões Mouteira Guerreiro, e do Notariado Ivy Group Emilia Waszkiewicz Morais Leitão, Galvão Rosa Amaral & Baker McKenzie Teles, Soares da Silva Associados—Sociedade Maria do Ceu Santiago Denisse Flores & Associados, member de Advogados RL MBS Advogados PwC Puerto Rico Wojciech Wtor of Lex Mundi Clifford Chance Jorge Pedro Lopes Filipe Santos Barata Carla Garcia João Bettencourt da Camara Polytechnic Institute Gómez-Acebo & Pombo O’Neill & Borges LLC Cezary Wernic Credinformações—Equifax of Bragança Abogados, SLP Sucursal Ministry of Finance em Portugal Ricardo Garcia-Negron Cristina Bogado Menezes Helga Lopes Ribeiro McConnell Valdés LLC Sebastian Wieczorek RSA Raposo Subtil Mouteira Guerreiro, Cláudia Santos Malaquias Dentons e Associados Rosa Amaral & Miranda & Associados Nelson William González Associados—Sociedade Colegio de Notarios Anna Wietrzyska-Ciolkowska Susana Caetano de Advogados RL Ana Sofia Silva de Puerto Rico DLA Piper Wiater sp.k. PwC Portugal Cuatrecasas, Gonçalves Tiago Gali Macedo Pereira, RL (Portugal) Pedro Janer Jakub Wiewióra Rui Capote Gali Macedo & Associados CMA Architects & Kamiski & Partners PLEN—Sociedade de Pedro Soares da Silva Engineers LLP Kancelaria Prawnicza sp. k. Advogados, RL Ana Margarida Maia Morais Leitão, Galvão Miranda & Associados Teles, Soares da Silva Antonio Molina Patrick Wilhelmsen Fernando Cardoso da Cunha & Associados, member Pietrantoni Méndez Kancelaria Adwokata Gali Macedo & Associados Daniela Marques Marinho of Lex Mundi & Alvarez LLC Marcina Holówki Gali Macedo & Associados João Carneiro Rui Silva Jose Armando Morales Anna Wojciechowska Miranda & Associados Catarina Medeiros PwC Portugal Rodriguez WKB Wierciski PwC Portugal JAM Cargo Sales Inc. Kwieciski Baehr Isa Carvalho João Silva Pereira MBS Advogados Patricia Melo Gomes Barrocas Advogados Jhansel Núñez Jakub Woliski Morais Leitão, Galvão Attorney BNT Neupert Zamorska & Rui Carvalho Teles, Soares da Silva Francisco Sousa Guedes Zamorska Partnerzy sp.j. Abreu Advogados & Associados, member SGOC Sousa Guedes, Virmarily Pacheco of Lex Mundi Oliveira Couto & Colegio de Notarios Steven Wood Jaime Carvalho Esteves Associados, Soc. de Puerto Rico Blackstones PwC Portugal Joaquim Luís Mendes Advogados RL Grant Thornton Jorge Peirats Edyta Zalewska Tiago Castanheira Marques Consultores Lda. Carmo Sousa Machado Pietrantoni Méndez Gide Loyrette Nouel Abreu Advogados Abreu Advogados & Alvarez LLC Poland Warsaw Andreia Morins Vitor Coropos PwC Portugal Adriano Squilacce Diego R. Puello Álvarez Maciej Zalewski EDP Distribuição— Uría Menéndez—Proença McConnell Valdés LLC White & Case M. Studniarek Energia, SA António Mouteira Guerreiro de Carvalho i Wspólnicy—Kancelaria Mouteira Guerreiro, Marta Ramirez Prawna sp.k. Pedro Costa Rosa Amaral & Henrique Valente O’Neill & Borges LLC ERSE Associados—Sociedade Miranda & Associados Dariusz Zimnicki de Advogados RL Jesus Rivera CDZ Legal Advisors Luis Dias Gonçalo Vaz Osório Banco Popular de Banco de Portugal Rita Nogueira Neto BIND Sociedade de Puerto Rico Agnieszka Ziólek Garrigues Portugal Advogados CMS Cameron McKenna João Duarte de Sousa SLP—Sucursal Kenneth Rivera-Robles Garrigues Portugal Ricardo Veloso FPV & Galíndez CPAs, Katarzyna Zukowska SLP—Sucursal Catarina Nunes Ricardo Veloso & PSC—member of Russell Wardyski & Partners PwC Portugal Advogados Associados Bedford International Sara Ferraz Mendonça Krzysztof yto Morais Leitão, Galvão Armando Palavras António Vicente Marques Victor Rodriguez CDZ Legal Advisors Teles, Soares da Silva EDP Distribuição— AVM Advogados Multitransport & Associados, member Energia, SA & Marine Co. PORTUGAL of Lex Mundi Diogo Vitorino Martins Eduardo Paulino Mouteira Guerreiro, Griselda Rodriguez Collado Victor Abrantes Ana Luisa Ferreira Morais Leitão, Galvão Rosa Amaral & Centro Judicial de San Juan International Sales Agent Abreu Advogados Teles, Soares da Silva Associados—Sociedade & Associados, member de Advogados RL Antonio Roig Maria Isabel Abreu Rita Ferreira Lopes of Lex Mundi O’Neill & Borges LLC Polytechnic Institute Morais Leitão, Galvão PUERTO RICO (U.S.) of Bragança Teles, Soares da Silva Rui Peixoto Duarte Edgardo Rosa & Associados, member Abreu Advogados Autoridad de FPV & Galíndez CPAs, Francisco Vieira de Almeida of Lex Mundi Energía Eléctrica PSC—member of Russell Morais Leitão, Galvão Eduardo Pereira Bedford International Teles, Soares da Silva Eduardo Fonseca PwC Portugal Alfredo Alvarez-Ibañez & Associados, member PwC Portugal O’Neill & Borges LLC Jorge M. Ruiz Montilla of Lex Mundi McConnell Valdés LLC 282 DOING BUSINESS 2019
Eliot Santos Ahmed Jaafir Ioana Avram George Ghitu Alexandra Paduraru Colegio de Arquitectos Al Tamimi & Company In Eversheds Lina & Guia SCA Muat & Asociaii Drakopoulos Law Firm y Arquitectos Paisajistas Association with Adv. de Puerto Rico Mohammed Al Marri Cristina Badea Ciprian Glodeanu Bogdan Papandopol Nestor Nestor Diculescu Wolf Theiss Dentons Europe—Todor Jaime Santos Tamsyn Jones Kingston Petersen si Asociatii SPARL Pietrantoni Méndez KPMG Qatar Adina Grosu & Alvarez LLC Anca Bian Dentons Europe—Todor Mircea Parvu Dani Kabbani Maravela & Asociaii si Asociatii SPARL SCPA Parvu si Asociatii Tania Vazquez Maldonado Eversheds Banco Popular de Georgiana Balan Ana-Maria Hrituc Ovidiu-Theodor Pârvu Puerto Rico Upuli Kasthuriarachchi D&B David i Baias Law Firm Protopopescu, SCPA Parvu si Asociatii PwC Qatar Puscas si Asociaii Raúl Vidal y Sepúlveda Florina Balanescu Ada Pascu Omnia Economic Pradeep Kumar ENEL Alexandra Ichim Maravela & Asociaii Solutions LLC Diamond Shipping Services Irina Elena Bnic Mihaela Ioja Laurentiu Petre Nayuan Zouairabani Frank Lucente POP & Partners SCA Nestor Nestor Diculescu Svescu & Asociaii O’Neill & Borges LLC Al Tamimi & Company In Attorneys-at-Law Kingston Petersen Association with Adv. Alina Pintica QATAR Mohammed Al Marri Sorina Baroi Diana Emanuela Ispas uca Zbârcea & Asociaii Maravela & Asociaii Nestor Nestor Diculescu Ministry of Economy Frank Lucinti Kingston Petersen Carolina Pletniuc and Commerce Al Tamimi & Company In Monica Biciusca Eversheds Lina & Guia SCA Association with Adv. Anghel Stabb & Partners Andra Joacalesne Sajedah Abu Farah Mohammed Al Marri Anghel Stabb & Partners Mihai Popa Badri and Salim El Sebastian Boc Muat & Asociaii Meouchi Law Firm, Seem Maleh Wolf Theiss Cristian Lina member of Interleges Al Tamimi & Company In Eversheds Lina & Guia SCA Alina Elena Popescu Association with Adv. Maria Cambien Maravela & Asociaii Hani Al Naddaf Mohammed Al Marri PwC Romania Edita Lovin Al Tamimi & Company In Retired Judge of Romanian Iulian Popescu Association with Adv. Julie Menhem George Cta Supreme Court of Justice Muat & Asociaii Mohammed Al Marri Eversheds Muat & Asociaii Ileana Lucian Mariana Popescu Abdulla Mohamed Al Naimi Ahmed Morsi Ioana Cercel Muat & Asociaii National Bank of Romania Qatar Credit Bureau FD Consult D&B David i Baias Law Firm Flavia Lungu Tiberiu Potyesz Grace Alam Ahmed Tawfik Nassim Marius Chelaru Nestor Nestor Diculescu Bitrans Ltd. Badri and Salim El Ahmed Tawfik & Co. STOICA & Asociaii— Kingston Petersen Meouchi Law Firm, Certified Public Accountant Societate Civil de Avocai Olga Preda member of Interleges Smaranda Mandrescu POP & Partners SCA Neil O’Brien Teodor Chirvase POP & Partners SCA Attorneys-at-Law Rashed Albuflasa PwC Qatar Attorneys-at-Law Noble Global Logistics Razvan Constantinescu Laura Radu Ferdinand Ray Ona II Dentons Europe—Todor Gelu Titus Maravela STOICA & Asociaii— Farhat Ali Noble Global Logistics si Asociatii SPARL Maravela & Asociaii Societate Civil de Avocai PwC Qatar Michael Palmer Anamaria Corbescu Alexandra-Mikaela Mruoiu Magdalena Raducanu Mohammad Alkhalifa Squire Patton Dentons Europe—Todor Nestor Nestor Diculescu Dentons Europe—Todor Ministry of Justice Boggs (MEA) LLP si Asociatii SPARL Kingston Petersen si Asociatii SPARL
Maream Al-Mannai Sony Pereira Tiberiu Csaki Neil McGregor Dana Rdulescu Qatar Credit Bureau National Shipping Dentons Europe—Todor McGregor & Partners SCA Maravela & Asociaii and Marine Services si Asociatii SPARL Maitha Al-Naemi Company WLL Mirela Metea Argentina Rafail Ministry of Justice Radu Damaschin Maravela & Asociaii Dentons Europe—Todor Paul Prescott Nestor Nestor Diculescu si Asociatii SPARL Jassem AlShibani Pinsent Masons LLP Kingston Petersen Maria Cristina Metelet Qatar General Electricity POP & Partners SCA Corina Ricman and Water Corporation Lilia Sabbagh Anca Danilescu Attorneys-at-Law Clifford Chance Badea SPRL (KAHRAMAA) Badri and Salim El Zamfirescu Racoi & Meouchi Law Firm, Partners Attorneys-at-Law Ctlina Mihilescu Alexandra-Elena Rimbu Ahmed Al-Thani member of Interleges uca Zbârcea & Asociaii Maravela & Asociaii Qatar Credit Bureau Dan Dascalu Mohamed Samy D&B David i Baias Law Firm Mdlina Mihalcea Bogdan Riti Zied Alzobi Ministry of Justice Zamfirescu Racoi & Muat & Asociaii Ministry of Justice Adrian Deaconu Partners Attorneys-at-Law Murad Sawalha Taxhouse SRL Ioan Roman Jose Jason Arnedo Al Tamimi & Company In Stefan Mihartescu Maravela & Asociaii Noble Global Logistics Association with Adv. Luminia Dima D&B David i Baias Law Firm Mohammed Al Marri Nestor Nestor Diculescu Angela Rosca Amira Awad Kingston Petersen Mihaela Mitroi Taxhouse SRL Ministry of Justice Zain Al Abdin Sharar PwC Romania Qatar International Rodica Dobre Adrian Roseti Ayed Ayad Court and Dispute PwC Romania Cosmin Mocanu Drakopoulos Law Firm Qatar Credit Bureau Resolution Centre Stratula Mocanu Monia Dobrescu & Asociatii Cristina Sandu Imran Ayub Ali Sophie Muat & Asociaii Taxhouse SRL KPMG Qatar Talal Abu-Ghazaleh Gabriela Muresan Legal (TAG-Legal) Mihai Dolhescu Clifford Chance Badea SPRL Raluca Sanucean Nikka Badana Clifford Chance Badea SPRL uca Zbârcea & Asociaii PwC Qatar ROMANIA Flaviu Nanu Laura Adina Duca Wolf Theiss Andrei Svescu Hatim Dalal Daniel Alexie Nestor Nestor Diculescu Svescu & Asociaii Noble Global Logistics Maravela & Asociaii Kingston Petersen Adriana Neagoe National Bank of Romania Adina Mihaela Simion Michael Earley Cosmin Anghel Serban Epure Dentons Europe—Todor Sultan Al-Abdulla Clifford Chance Badea SPRL Biroul de Credit Manuela Marina Nestor si Asociatii SPARL & Partners Nestor Nestor Diculescu Mihai Anghel Iulia Ferstru-Grigore Kingston Petersen Corina Simion Ahmed Eljaale uca Zbârcea & Asociaii Jinga & Asociaii PwC Romania Al Tamimi & Company In Theodor Catalin Nicolescu Association with Adv. Gabriela Anton Adriana Gaspar Nicolescu & Perianu Alina Solschi Mohammed Al Marri uca Zbârcea & Asociaii Nestor Nestor Diculescu Law Firm Muat & Asociaii Mohammed Fouad Raluca Diana Antonescu Raluca Ni Oana Soviani Sultan Al-Abdulla Nestor Nestor Diculescu Oana Gavril Maravela & Asociaii Dentons Europe—Todor & Partners Kingston Petersen uca Zbârcea & Asociaii si Asociatii SPARL Raluca Onufreiciuc Francesco Atanasio Isabela Gheorghe Svescu & Asociaii David Stabb ENEL Dentons Europe—Todor Anghel Stabb & Partners si Asociatii SPARL Andrei Ormenean Muat & Asociaii Ionut Stancu Nestor Nestor Diculescu ACKNOWLEDGMENTS 283
Ramona Stefan Vera Akimkina Dmitry Bubly Denis Konstantinovich Roman Viktorovich Kurzener Nestor Nestor Diculescu Notary Dmitry Bubly Karetkin Approval Center Kingston Petersen Anton Aleksandrov Lenaviasnab Monastyrsky, Zyuba, Anna Burdina Sergei L. Lazarev Marie-Jeanne Stefanescu Stepanov & Partners Khrenov & Partners Pavel Karpunin Russin & Vecchi RATEN-CITON Capital Legal Services Aleksey Alekseevich Dobashin Andrei Butsukin Ekaterina Lazorina Tania Stefanita KROST Construction Ministry of Finance Ekaterina Karunets PwC Russia Taxhouse SRL Baker McKenzie Mikhail Alyabyev Maria Bykovskaya Bogdan Lebed Irina Stoicescu Art de Lex Gide Loyrette Nouel, Ivan Khaydurov BudMaks Construction Eversheds Lina & Guia SCA member of Lex Mundi Hough Trofimov Anatoly E. Andriash & Partners Sergei Lee Sorin Corneliu Stratula Norton Rose Fulbright Elena Chernevskaya Castrén & Snellman Stratula Mocanu (Central Europe) LLP Alexander Khretinin International Ltd. & Asociatii Dmitry Churin Herbert Smith Alexandr Androsov Capital Legal Services Freehills CIS LLP Sergey Likhachev Felix Tapai Mosenergosbyt Golsblat BLP Maravela & Asociaii Svetlana Dagadina Viktoria Kim Olga Anikina Cliff Legal Services Hyundai Motor Yulia Litovtseva Diana Ttulescu Baker McKenzie Manufacturing Rus, LLC Pepeliaev Group Nestor Nestor Diculescu Darya Degtyareva Kingston Petersen Mikhail Antonov ALRUD Law Firm Snezhana Kitaeva Dmitry Lobachev Aspectum Law Frim Lenenergo Khrenov & Partners Amelia Teis Tatyana Dementyeva D&B David i Baias Law Firm Evgeniy Arbuzov Arbitr Legal Bureau Ilya Kokorin Evgeny Lobanovsky Art de Lex Buzko & Partners ALRUD Law Firm Ciprian Timofte Yana Dianova uca Zbârcea & Asociaii David Arziani GRATA International Vitaly Kolesnikov Maxim Losik Dechert LLP Federal Tax Service of Castrén & Snellman Anda Todor Daniel Dmitriev the Russian Federation International Ltd. Dentons Europe—Todor Suren Avakov Energia LLC si Asociatii SPARL Avakov Tarasov Jeanna Kolesnikova Oleg Lovtsov & Partners Olga Duchenko Pleshakov, Ushkalov Dentons Adela Topescu Kachkin & Partners & Partners PwC Romania Vladimir S. Averyanov Stepan Lubavsky Law Office of Anastasia Dukhina Vadim Kolomnikov Finec Madalina Trifan Averyanov & Olenev Capital Legal Services Debevoise & Plimpton LLP Dentons Europe—Todor Yulia Ludinova si Asociatii SPARL Maksim Anatolyevich Bagel Pavel Dunaev Aleksey Konevsky Committee on Urban Garant Energo Dechert LLP Pepeliaev Group Development and Ada uc Architecture of Jinga & Asociaii Stefan Bakh Anton Dzhuplin Alexander Korkin St. Petersburg Publishing House ALRUD Law Firm Baker McKenzie Cristina Tutuianu Customs Terminals Sergey Lyadov PwC Romania Alexey Eliseenko Alexandr Korneev Trans Business Tatiana Baklashova Kachkin & Partners Puplic Joint Stock Andrei Vartires YUST Law Firm Company ROSSETI Aleksandr Lyuboserdov Dentons Europe—Todor Victoria Feleshtin Professional Legal Center si Asociatii SPARL Vladimir Barbolin LEVINE Bridge Ivan Korolenko Clifford Chance LEVINE Bridge Dmitry Magonya Cosmin Vasilescu Ilya Fomin Art de Lex Dentons Europe—Todor Polina Bardina Golsblat BLP Sergey Korolev si Asociatii SPARL Pepeliaev Group Monastyrsky, Zyuba, Alexei Yurievich Makarovsky Igor Gorokhov Stepanov & Partners MOESK Anca Vatasoiu Marc Bartholomy Capital Legal Services Muat & Asociaii Clifford Chance Evgenia Korotkova Ivan Maksimov Anton Grebennikov Dechert LLP Association of Cristina Gabriela Vedel Maryana Batalova FWD LLC Institutional Investors POP & Partners SCA Dechert LLP Anna Aleksandrovna Attorneys-at-Law Vladimir Grigoriyev Korshunova Elena Malevich Roman Belanov Committee on Urban CJSC Baltiyskaya Squire Patton Boggs Luigi Vendrami Khrenov & Partners Development and Zhemchuzhina Moscow LLC DHL International Romania Architecture of Evgenia Belokon St. Petersburg Evgeniy Koshkarov Ekaterina Malinina Daniel Nicolae Vinerean Norton Rose Fulbright Arivist Khrenov & Partners (Central Europe) LLP Igor Guschev Maria Vlad Duvernoix Legal Igor Kostennikov Alisa Manaka Jinga & Asociaii Kirill Belyakov YUST Law Firm MOESK Aspectum Law Frim George Gutiev Andrei Vlasin Golsblat BLP Yuri Kovalev Oleg Matyash D&B David i Baias Law Firm Victoria Belykh Voskhod Dentons OKB—United Credit Bureau Roman Ibriyev RUSSIAN FEDERATION MOESK Vadim Kovalyov Ekaterina Mayorova Artem Berlin Capital Legal Services ALRUD Law Firm Arckitekturnaya Kachkin & Partners Eugene Isaev Masterskaya Mironova Awara Group Alyona Kozyreva Vladimir Meleshin Dmitry Bessolitsyn Norton Rose Fulbright Express Registrator Federal Customs Service PricewaterhouseCoopers Anton Isakov (Central Europe) LLP Legal Golsblat BLP Stanislav Mikhaylov Federal Service for State Ekaterina Krylova Holding RBI Registration, Cadaster and Nikita Beylin Andrey Ivanov Moscow Investors Cartography in Moscow Squire Patton Boggs Khrenov & Partners Association Ksenia Mikhaylova Moscow LLC Clifford Chance Federal Service for State Marya Ivoylova Elena Kukushkina Registration, Cadaster Ekaterina Boeva Khrenov & Partners Baker McKenzie Andrey Minaev and Cartography ALRUD Law Firm Khrenov & Partners in St. Petersburg Anton Kabakov Leonid Kulakov Sergey Bogatyev Awara Group Committee on Urban Andrey Morozov Forte Tax & Law LLC Beiten Burkhardt Development and Association of Rechtsanwälte Polina Kachkina Architecture of Institutional Investors Saint Petersburg (Attorneys-at-Law) Kachkin & Partners St. Petersburg Supply Company Michael Morozov Ruslana Bogdanova Maxim Kalinin Yaroslav Kulik KPMG Russia Andrei Afanasiev Fakt Baker McKenzie Art de Lex Baker McKenzie Sergey Morozov Andrey Bondarchuk Nadezhda Karavanova Maxim Kulkov Khrenov & Partners Anna Afanasyeva Committee on Urban Department of Urban Kulkov, Kolotilov & Khrenov & Partners Development and Planning Policy Partners (KK&P) Natalya Morozova Architecture of of Moscow Vinson & Elkins Teymur Akhundov St. Petersburg Dmitry Kuptsov ALRUD Law Firm Alexey Karchiomov ALRUD Law Firm Elena Nazarova Thomas Brand Egorov Puginsky Schneider Group Brand & Partner Afanasiev & Partners Kliment Nechaev Capital Legal Services 284 DOING BUSINESS 2019
Dmitry Nekrestyanov Dmitry Shunaev Dmitry Vlasov Tushabe Karim Lesa Ma Penn Kachkin & Partners Herbert Smith Kulkov, Kolotilov & Rwanda Development Freehills CIS LLP Partners (KK&P) Board Vaai Hoglund & Tatyana Neveeva Tamati Law Firm Egorov Puginsky Vitaly Silin Aleksei Volkov Eudes Kayumba Afanasiev & Partners Nektorov, Saveliev National Bureau of Landmark Studio Fiona Ey & Partners Credit Histories Clarke Ey Koria Lawyers Alexey Nikitin Théophile Kazeneza Borenius Attorneys Vladimir Skrynnik Alexander Volynets Cabinet d’Avocats Anthony Frazier Russia Ltd. Jus Privatum Law Firm Dentons Kazeneza Taulapapa Brenda Gennady Odarich Mihail Sergeevich Smolko Vilena Voronich Lewis Manzi Rugema Heather-Latu PricewaterhouseCoopers GSP Group Russin & Vecchi Lawyer Latu Lawyers Legal Nikolay Solodovnikov Elena Yakusheva Merard Mpabwanamaguru Alatina Ioelu Elena Odud Pepeliaev Group Pleshakov, Ushkalov City of Kigali—One Stop Small Business Awara Group & Partners Center for Construction Enterprise Centre Julia Solomkina Elena Ogawa LEVINE Bridge Andrey Yakushin Elonie Mukandoli Fa’aolesa Katopau T. Ainu’u LEVINE Bridge Central Bank of Russia National Bank of Rwanda Ministry of Justice & Ksenia Soloschenko Courts Administration Irina Onikienko Castrén & Snellman Vadim Yudenkov Pascal Mutesa Capital Legal Services International Ltd. Geotechnic LLC Rwanda Energy Utility Matafeo George Latu Corporation Limited Latu Lawyers Aleksey Overchuk Elena Solovyeva Sergey Yurlov Federal Tax Service of Moscow Investors Squire Patton Boggs Philippe Nahayo Tima Leavai the Russian Federation Association Moscow LLC Mulindi Factory Leavai Law Company Limited Olga Pankova Denis Nikolaevich Sorokin Vladislav Zabrodin Tuala Pat Leota Baker McKenzie Capital Legal Services Yannick Ngabonziza Public Accountant Sergey Sosnovsky Rwanda Energy Utility Larisa Peshekhonova Pepeliaev Group Roman Zaitsev Corporation Limited Atuaisaute Misipati Egorov Puginsky Dentons Small Business Afanasiev & Partners Armen Stepanian Thierry Ngoga Gakuba Enterprise Centre Open Law Marina Zaykova Legal Line Partners Irina Peskova Closed Stock Company Keilani Soloi Mosenergosbyt Timothy Stubbs STS Energy Grace Nishimwe Soloi Survey Services Dentons Rwanda Land Management Maya Petrova Roman Zhavner and Use Authority, Wilber Stewart Borenius Attorneys Ilya Sukharnikov Egorov Puginsky Office of the Registrar Stewart Architecture Russia Ltd. EY Valuation and Afanasiev & Partners of Land Titles Advisory Services LLC Leiataua Tom Tinai Daniil Petrukh Evgeny Zhilin Tite Niyibizi Institution of Professional Capital Legal Services Andrey Sukhov YUST Law Firm Institute of Legal Practice Engineers Samoa (IPES) Department of Urban and Development Sergey Pikin Planning Policy Ekaterina Znamenskaya Helen Uiese Energy Development Fund of Moscow Nektorov, Saveliev Issa Nkurunziza Ministry of Commerce, & Partners National Agricultural Industry and Labour Leonid Poloskov Anna Sviridova Export Development Dentons RWANDA Board (NAEB) Lautimuia Afoa Uelese Vaai Anna Ponomareva Samoa Shipping Golsblat BLP Dmitry Tarasov Bolloré Africa Logistics Martin Nkurunziza Services Ltd. Avakov Tarasov GPO Partners Rwanda Sergei Vladimirovich Popov & Partners Ethos Attorneys SAN MARINO Skiv LLC & Consultants Oreste Nshimiyimana Ilya Tarbaev Mulindi Factory Central Bank of the Alexandr Pyatigor ABZ-Dorstroy Nzeyimana Aaron Company Limited Republic of San Marino MOESK CMA-CGM Rwanda Tatiana Tereshchenko Jean Marie Ntakirutinka Simone Arcangeli Alexander Rostovsky Prime Advice St. Ndaru Abdul ENSafrica Rwanda Avvocato e Notaio Castrén & Snellman Petersburg Law Office Transafrica Container International Ltd. Transport Ltd. Pius Ntazinda Renzo Balsimelli Vladlena Teryokhina Trust Law Chambers Ufficio Urbanistica Alexander Rudyakov PricewaterhouseCoopers Saleh Abdullah YUST Law Firm Legal Healy Consultants Christy Nyarwaya Gian Luca Belluzzi Group PLC PwC Studio Commerciale Anna Rybalko Evgeny Timofeev Belluzzi Deloitte & Touche CIS Golsblat BLP Angel Phionah Ampurire Dieudonne Nzafashwanayo Trust Law Chambers ENSafrica Rwanda Gianna Burgagni Gudisa Sakania Sergey A. Treshchev Studio Legale e Notarile MOESK Squire Patton Boggs Ray Amusengeri Nelson Ogara Moscow LLC PwC PwC Cecilia Cardogna Kirill Saskov Studio Legale e Notarile Kachkin & Partners Alexander Tsakoev Alberto Basomingera Josue Penaloza Quispe Norton Rose Fulbright Cabinet Zénith Law Firm Bralirwa Ltd. Vincent Cecchetti Ulf Schneider (Central Europe) LLP Cecchetti, Albani Schneider Group Louis de Gonzague Fred Rwihunda & Associati Liubov Tsvetkova Mukerangabo RFM Engineering Ltd. Igor Semyonov Moscow Investors Electrite Debora Cenni Business-Investprom Association Yves Sangano Kunal Fabiani K-Solutions and Partners Alberto Chezzi Lyubov Severinova Arman Tumasyan Studio Chezzi Lentorg Nektorov, Saveliev Paul Frobisher Mugambwa Landry Subira & Partners PwC ENSafrica Rwanda Marco Ciacci Vladimir Shabanov Banca Agricola YIT Saint-Petersburg JSC Alexandra Ulezko Patrick Gashagaza Valence Tuyizere Commerciale S.p.A. Kachkin & Partners GPO Partners Rwanda Rwanda Energy Utility Anna Shalaginova Corporation Limited Alessandro de Mattia LSR Nedvizhimost-C3 Vyacheslav Ushkalov Jean Havugimana Azienda Autonoma di Pleshakov, Ushkalov ECODESEP Ltd. Asante Twagira Stato per i Servizi Pubblici Alexei Shcherbakov & Partners ENSafrica Rwanda TsDS Group of Companies Auwany Iligira Fabio Di Pasquale Artem Vasyutin Rwanda Energy Utility Maureen Wamahiu Studio Legale Di Alexander Shevchuk Deloitte & Touche CIS Corporation Limited Credit Reference Pasquale Avv. Fabio Association of Bureau Africa Ltd. Institutional Investors Inna Vavilova Johnson Kabera Laura Ferretti Prime Advice St. Kigali Allied Advocates Stephen Zawadi Segreteria di Stato Aleksandra Shishova Petersburg Law Office Millennium Law Chambers Industria Artigianato e Nektorov, Saveliev Assiel Kamanzi Commercio Trasporti e & Partners Stanislav Veselov Notary Public SAMOA Ricerca—Dipartimento ALRUD Law Firm Economia Tatiana Shlenchakova Désiré Kamanzi Betham Brothers Dechert LLP ENSafrica Rwanda Enterprises Ltd. Marcello Forcellini Studio Chezzi ACKNOWLEDGMENTS 285
Simone Gatti Saul Fonseca Gihad Al-Amri John Balouziyeh Baidalaye Cissokho World Line Miranda & Associados Dr. Mohamed Dentons Chambre des Notaires Al-Amri & Co. du Senegal Marina Giovagnoli Abdulay Godinho Nouf Bannan Studio Giovagnoli Direcção dos Registos e Khalid Alaraj AlSindi Law Firm Ibrahima Diagne Notariado de São Tomé Saudi Arabia Customs Gainde 2000 Cinzia Guerretti Nada Bashammakh World Line Filipa Gonçalves Nizar Al-Awwad AlSindi Law Firm Amadou Diouldé Diallo STP Counsel, member of Saudi Credit Ministère de l’Urbanisme Anna Maria Lonfernini the Miranda Alliance Bureau—SIMAH Mohammed Bashraheel et de l’Assainissement Studio Legale e Notarile Lonfernini Pascoal Lima Dos Santos Daio Mohammed Aldakan Ihsan Bu Hulaiga Maciré Diallo Lawyer Saudi Arabia Customs Joatha Consulting SCP Ndiaye Diagne & Lucia Mazza Diallo Notaires Associés Ufficio Tecnico del Catasto Sofia Martins Saad Al-Dileym Hanan Eesa STP Counsel, member of Clifford Chance Dentons Abdoul Aziz Dieng Daniela Mina the Miranda Alliance Centre de Gestion Eisa Aleisa Ahmad Garoub Agrée de Dakar Gianluca Minguzzi Herlander Rossi Medeiros Saudi Arabia Customs The Law Firm of Antao Progetti S.p.A. Direcção Geral dos Medhat Garoub Mohamed Dieng Registros e do Notariado Abdullah Al-Hagbani Geni & Kebe Emanuela Montanari Petrochemical Majed Mohammed Garoub Banca Agricola Virna Neves Manufacturers Law Firm of Majed Amadou Diop Commerciale S.p.A. STP Counsel, member of Committee (PMC) M. Garoub Gainde 2000 the Miranda Alliance Lorenzo Moretti Mansour Alhaidary Medhat Garoub Angelique Pouye Diop Studio Legale e Notarile Ana Posser The Law Firm of APIX Agence Chargée Posser da Costa Hesham Al-Homoud Medhat Garoub de la Promotion de Alfredo Nicolini Advogados Associados Al Tamimi & Company l’Investissement et des Lawyer Advocates & Legal Abdullah Habardi Grands Travaux Hugo Rita Consultants Abdullah Habardi Office of Sara Pelliccioni Terra Forma Lawyers and Consultants Fodé Diop Studio Legale e Omar AlHoshan Art Ingénierie SUARL Notarile Avv. Matteo Leonor Rocha AlHoshan CPAs & Fehem Hashmi Mularoni—n Associazione Miranda & Associados Consultants—member Clifford Chance Oumar Diop con Bussoletti Nuzzo of Russell Bedford Coumba Nor Thiam & Associati Mário Teixeira International Chadi F. Hourani Constrome Hourani & Associates Ousmane Diouf Cesare Pisani Ahmad Alkassem Direction Générale des Telecom Italia San Manikson Trigueiros Talal Abu-Ghazaleh Vijeesh M.K. Impôts et Domaines Marino S.p.A. Posser da Costa Legal (TAG-Legal) ARABCO Logistics Advogados Associados Abdoulaye Drame Giuseppe Ragini Mohammed Alkhliwi Zaid Mahayni Cabinet Abdoulaye Drame Studio Legale e Notarile SAUDI ARABIA Diaz Reus SEDCO Holding Giuseppe Ragini Moustapha Faye Deloitte and Touche Aiman Meqham Almeqham Mohammed Majed AlQahtani Société Civile Daniela Reffi & Co.—Chartered Al-Meqham Certified Unified Registry—Ministry Professionnelle d’Avocats Ufficio Tecnico del Catasto Accountants Public Accountants of Commerce & Industry François Sarr & Associés
SÃO TOMÉ AND PRÍNCIPE The Law Firm of Hatem Rami Ibrahim Alnajjar Tahir Malik Catherine Faye Diop Abbas Ghazzawi & Co. Unified Registry—Ministry DB Schenker Saudi Arabia Ordre des Architectes AGER—Autoridade of Commerce & Industry du Sénégal Geral de Regulacao Saudi Ports Authority Humaid Mudhaffr Naif I. Alnammi Saudi Credit Antoine Gomis Guiché Único Para Saleh A. Al-Oufi Saudi Arabia Customs Bureau—SIMAH SCP Senghor & Sarr, Empresas TAQNIA Notaires Associés Ayedh Al-Otaibi Reed Runnels António de Barros A. Aguiar Fayyaz Ahmad Saudi Arabian General Omar Alrasheed & Papa Bathie Gueye SOCOGESTA Jones Lang LaSalle Investment Authority Partners Law Firm RMA Sénégal
Eudes Aguiar Ahmad Ali Alobaishi Sultan Alqudiry Faisal Saad Al-Bedah Matthias Hubert Aguiar & Pedronho Studio MERAS Saudi Credit Saudi Arabia Customs PricewaterhouseCoopers Bureau—SIMAH Tax & Legal SA Carolina Almeida Looaye M. AI-Akkas Muhammad Anum Saleem Miranda & Associados Vinson & Elkins Yousef AlRashdan Eversheds Sutherland Malick Kandji APIX Agence Chargée Adelino Amado Pereira Naif Bader AI-Harbi Omar Alrasheed Jawad Shabir de la Promotion de OADL & Associados, Unified Registry—Ministry Omar Alrasheed & KPMG l’Investissement et des Sociedade de of Commerce & Industry Partners Law Firm Grands Travaux Advogados, RL Arvind Sinha Anas Akel Waleed Khaled AlRudaian RCS Pvt. Ltd. Business Mahi Kane Luisenda Andrade Meshal Al Akeel Law Firm Saudi Arabian General Advisors Group PricewaterhouseCoopers Direcção Geral das Investment Authority Tax & Legal SA Alfândegas Waleed Al Bassam Mohammed Yaghmour Abdulelah & Ibrahim Ahmad Alsadhan PwC Saudi Arabia Sidy Kanoute Jeanine Batalha Ferreira Abdulaziz AlMousa Clifford Chance Avocat à la Cour PwC Portugal Son’s Company Abdul Aziz Zaibag Khaled A. Al-Sarra Alzaibag Consultants Mouhamed Kebe Lara Beirão Fayez Al Debs Saudi Aknan Consultants Geni & Kebe Central Bank of São PwC Saudi Arabia SENEGAL Tomé e Príncipe Anwaar Alshammari Patricia Lake Diop Hassoun Al Hassoun Shearman & Sterling LLP BCEAO Etude Me Patricia Lake Diop Miris Botelho Bernardo The Law Firm of Tribunal de 1a Instancia Medhat Garoub Abdulmohsen Alshenify Creditinfo VoLo Mamadou Lamine Ba de Sao Tomé (Juizo Civel) Saudi Arabia Customs APIX Agence Chargée Naif Al Jbaly Fall & Partners de la Promotion de Paula Caldeira Dutschmann Al Jbaly Law Firm Wisam AlSindi l’Investissement et des Miranda & Associados AlSindi Law Firm ONAS Grands Travaux Mohammed Al Khliwi Jaime Carvalho Esteves Diaz, Reus & Targ, LLP Abdullah Alsowayan Senelec Doudou Charles Lo PwC Portugal Saudi Arabian Finkone Transit SA Faisal Al Otaibi Monetary Agency Baba Aly Barro Tânia Cascais The Law Firm of PricewaterhouseCoopers Cheikh Loum Pouye Miranda & Associados Medhat Garoub Badr Fahad AlSudairi Tax & Legal SA Finkone Transit SA BFS Architects Inês Barbosa Cunha Tariq Al Sunaid Ahmed Tidiane Ba Moussa Mbacke PwC Portugal KPMG Omar Alzamil Geni & Kebe Etude Notariale Abdullah Alzamil Moussa Mbacke Cláudia do Carmo Santos Sulaiman Al Tuwaijri Contracting Mamadou Berthe Miranda & Associados Saudi Arabian General Atelier d’Architecture Mamadou Mbaye Investment Authority Lamisse Bajunaid SCP Mame Adama Maria Figueiredo AlSindi Law Firm Alassane Boye Gueye & Associés Miranda & Associados Khalid Al-Abdulkareem Centre de Gestion Clifford Chance Agrée de Dakar 286 DOING BUSINESS 2019
Ngouda Mbaye Jelena Bojovic Marko Janicijevic Bojana Noskov Sreko Vujakovi Hecto Energy National Alliance Tomic Sindjelic Wolf Theiss Moravcevi Vojnovi i for Local Economic Groza Law Office Partneri in cooperation Saliou Mbaye Development Zvonko Obradovi with Schoenherr Hecto Energy Ana Jankov Serbian Business Registers Bojana Bregovic BDK Advokati Agency (SBRA) Tanja Vukoti Marinkovi Birame Mbaye Seck Wolf Theiss Serbian Business Registers Direction du Aleksandar Jovievi Darija Ognjenovi Agency (SBRA) Developpement Urbain Milan Brkovic Harrisons Prica & Partners Law Office Association of Milos Vuli Sy Ndiaga Serbian Banks Dusan Karali Igor Oljaci Prica & Partners Law Office SCP Sy & Kamara DMK Tax & Finance Advokatska Kancelarija Olivera Brkovi Oljaci & Todorovi Djordje Zejak Amadou Moustapha Ndiaye Zavisin Semiz & Partners Marija Karali BDK Advokati SCP Ndiaye Diagne & DMK Tax & Finance Stefan Pavlovic Diallo Notaires Associés Marina Bulatovic Mladenovic & Stankovic Milos Zivkovi Wolf Theiss Ivana Kopilovic in cooperation with Rokas Zivkovi & Samardzi Elodie Dagneaux Ndiaye Kopilovic & Kopilovic International Law Firm Law Office APIX Agence Chargée Marija Cabarkapa de la Promotion de Vasovic & Partners Filip Kovacevic Caslav Petrovi Igor Zivkovski l’Investissement et des Law Office Deloitte d.o.o. Zavisin Semiz & Partners Zivkovi & Samardzi Grands Travaux Law Office Ana Cali Turudija Vidak Kovacevic Jasmina Petrovi Faer Ndiaye Prica & Partners Law Office Wolf Theiss City of Belgrade, SEYCHELLES Architect Urbanism Department Dragoljub Cibuli Ivan Krsikapa Pool & Patel Macodou Ndour BDK Advokati Ninkovi Law Office Ana Popovic Cabinet Macodou Ndour Zivkovi & Samardzi Public Utilities Corporation Jovan irkovi Ana Krstic Law Office Moustapha Ndoye Harrisons Prica & Partners Law Office Fanette Albert Cabinet Maître Mihajlo Prica Seychelles Planning Moustapha Ndoye Vladimir Dabi Zach Kuvizi Prica & Partners Law Office Authority The International Kuvizic & Tadic Law Office Ibrahima Niang Center for Financial Jasmina Radovanovi Justin Bacharie Etude de Maître Market Development Rada Laci National Alliance Electrical Consultant Ibrahima Niang Kopilovic & Kopilovic for Local Economic Seychelles Marina Dacijar Development Macoumba Niang Belgrade Commercial Kosta D. Lazic Jules Baker Registre du Commerce Court Law Office Kosta D. Lazic Branka Rajicic Ministry of Employment, et du Credit Mobilier PricewaterhouseCoopers Immigration and Milan Dakic Milan Lazi Consulting d.o.o. Civil Status Souleymane Niang BDK Advokati KN Karanovi & Nikoli Etude de Maître Branimir Rajsic Paul Barrack Ibrahima Niang Kristian Dalea Ruzica Macukat Karanovic & Nikolic Mari, Malisi & Serbian Business Registers Law Firm Karishma Beegoo Ba Ousmane Dostani o.a.d. Agency (SBRA) Appleby Tribunal de Commerce Miljan Savi Hors-Classe de Dakar Vladimir Dasi Miladin Maglov Kopilovic & Kopilovic Terry Biscornet BDK Advokati Serbian Business Registers Seychelles Planning Mouhamadou Abass A. Sall Agency (SBRA) Stojan Semiz Authority Lamtoro Studios Gili Dekel Zavisin Semiz & Partners Direct Capital S, Novi Dom Aleksandar Mancev Juliette Butler Abibatou Samb-Diouck RED, New Venture RED Prica & Partners Law Office Marko Srdanovi Appleby Etude Samb-Diouck Municipality of Surcin Milica Dekleva Aleksandar Mari Ronald Cafrine François Sarr Advokatska Kancelarija Vasovic & Partners Ana Stankovic Société Civile Oljaci & Todorovi Law Office Direct Capital S, Novi Dom Emmaline Camille Professionnelle d’Avocats RED, New Venture RED François Sarr & Associés Lidija Djeric Predrag Mati Petar Chakarov Law Offices Popovic, Distribution System Dragana Stanojevi Healy Consultants Daniel-Sédar Senghor Popovic & Partners Operator EPS Distribucija USAID Business Enabling Group PLC SCP Senghor & Sarr, d.o.o. Beograd (EPSD) Project—by Cardno Notaires Associés Uros Djordjevi Emerging Markets USA Ltd. Francis Chang-Sam Zivkovi & Samardzi Ines Matijevi-Papulin Law Chambers of Djibril Thiam Law Office Harrisons Petar Stojanovi Francis Chang-Sam Etude Me Patricia Lake Diop Joksovic, Stojanovi Jelena Kuveljic Dmitric Djordje Mijatov and Partners Alex Ellenberger Ndèye Khoudia Tounkara Law Office Ili Add Locus Architects Ltd. Etude Me Mayacine Veljko Dostanic Nikola Sugaris Tounkara et Associés Mari, Malisi & Predrag Milenkovi Zavisin Semiz & Partners Joseph Francois Dostani o.a.d. Drazi, Beatovi & Seychelles Planning SERBIA Partners Law Office Marko Tesanovic Authority Dragan Draca Wolf Theiss Ajilon Solutions PricewaterhouseCoopers Branko Milovanovic Bernard Georges Consulting d.o.o. Tebodin d.o.o. Ana Tomic Georges & Georges Development Joksovic, Stojanovi Consulting Group Ilija Drazic Milena Miti and Partners Fred Hoareau Drazi, Beatovi & KN Karanovi & Nikoli Company and Milos Anelkovi Partners Law Office Jovana Tomi Land Registry Wolf Theiss Aleksandar Mladenovi Zivkovi & Samardzi Dragan Gajin Mladenovic & Stankovic Law Office Bryan Julie Senka Anelkovi Doklestic & Partners in cooperation with Rokas Bryan Julie Law Chambers International Law Firm Mile Tomi Aleksandar Andrejic Jelena Gazivoda Municipality of Surcin Malcolm Moller Prica & Partners Law Office Law Offices Jankovi, Dejan Mrakovic Appleby Popovi & Miti Deloitte d.o.o. Snezana Tosi Aleksandar Arsic Serbian Business Registers Fred Morel PricewaterhouseCoopers Marija Gligorevi Stefan Nesi Agency (SBRA) Consulting d.o.o. BDK Advokati Harrisons Marcus Naiken Hristina Vojvodi Hunt, Deltel & Co. Ltd. Andrea Arsic Danica Gligorijevic Veljko Nesi Prica & Partners Law Office Mari, Malisi & Prica & Partners Law Office Prica & Partners Law Office Margaret Nourice Dostani o.a.d. Maja Vrcelj Stamp Duty Commission Ksenija Golubovi Filipovi Igor Nikolic Tebodin Consultants Vlado Babic Zivkovi & Samardzi Doklestic & Partners and Engineers Brian Orr Air Speed Law Office MEJ Electrical Dimitrije Nikoli Goran Vucic Marijana Batak Marija Ili Gebruder Weiss d.o.o. Joksovic, Stojanovi Flossy Payet Public Policy Secretariat, Law Office Ili and Partners Government of the Marija Nikoli Wendy Pierre Republic of Serbia Milos Ili Kopilovic & Kopilovic Company and Zivkovi & Samardzi Land Registry Law Office Djurdje Ninkovi Ninkovi Law Office Khothai Pillay EY Seychelles ACKNOWLEDGMENTS 287
Victor Pool Marcella Jones Yoh Chuang Chee Lim Bok Hwa Sandy Lucia Huntatová Office of the Pennarth Greene & RSM Chio Lim LLP Just R. Transport JNC Legal s.r.o. Attorney General Company Limited Enterprise Pte. Ltd. Hooi Yen Chin Miroslav Jalec Divino Sabino Jerrie S. Kamara Polaris Law Corporation Martin Tan Západoslovenská Pardiwalla Twomey Freetown Nominees Urban Redevelopment Distribucná AS Lablache Eng Christopher Authority Mohamed Kamara Insolvency and Public Lukás Jankovic Jonathan Valentin Freetown Nominees Trustee’s Office Tay Lek Tan Ministry of Transport Central Bank of Seychelles PwC Singapore and Construction George Kawaley Kit Min Chye Brohnsonn Winslow Babadorie Clearing Tan Peng Chin LLC Joo Heng Teh Tomás Kamenec Winslow Naya Consulting & Forwarding Co. Teh Joo Heng Architects Paul Q. Law Firm Kamil Dada SIERRA LEONE Alieyah Keita TetraFlow Pte Ltd. Siu Ing Teng Marián Kapec Singapore Land Authority Západoslovenská Cole, Kanu & Partners Patrick Syl Kongo Miah Fok Distribucná AS National Revenue Credit Bureau Matthew Teo Amos Odame Adjei Authority Singapore Pte. Ltd. Rajah & Tann Singapore LLP Kristina Klenova PwC Ghana Beatow Partners Lansana Kotor-Kamara Harold Foo Keith Tnee Alfred Akibo-Betts Fast Track Insolvency and Public Tan Kok Quan Partnership Martin Kluch National Revenue Commercial Court Trustee’s Office Hamala Kluch Authority Edwin Tong Víglaský s.r.o. George Kwatia Joseph Foo Allen & Gledhill LLP Padrina Ardua Annan PwC Ghana National Environmental Roman Konrad PwC Ghana Agency Keam Tong Wong Profinam, s.r.o. Michala Mackay Woh Hup Private Limited Christian S. Asgill Corporate Affairs David Ho Miroslav Kopac Freetown Nominees Commission of Sierra Leone DHA+PAC Kok Siong Wong National Bank of Slovakia Steven Tan Russell Bedford Gideon Ayi-Owoo Clifford Marcus-Roberts Don Ho PAC—member of Russell Jakub Kovácik PwC Ghana KPMG DHA+PAC Bedford International CLS Cavojský & Partners, s.r.o Isiaka Balogun Corneleius Max-Williams Jay Jay Siew Kwong Wong KPMG Destiny Shipping Just R. Transport Energy Market Authority Karol Kovács Agencies Ltd. Enterprise Pte. Ltd. Notarska Komora Abdul Akim Bangura Isaac Yong Slovenskej Republiky Association of Clearing Francis Nyama Hern Kuan Liu Fire Safety & Shelter and Forwarding Electricity Distribution Tan Peng Chin LLC Department Marián Krajcír Agencies Sierra Leone and Supply Authority NZES Energy Huen Poh Lai SLOVAK REPUBLIC Mallay F. Bangura Afolabi Oluwole RSP Architects Planners Gabriela Kubicová Electricity Distribution Customerworth & Engineers (Pte) Ltd. Customs PwC Slovakia and Supply Authority Eduard Parkinson Yvonne Lay Jana Bacekova Martin Maliar Philip Bangura Electricity Distribution Inland Revenue Authority Alianciaadvokátov Ministry of Justice Bank of Sierra Leone and Supply Authority ak, s.r.o. Lee Lay See Luciána Malovcová Claudius Bart-Williams Cheryl Sembie Rajah & Tann Singapore LLP Branislav Brocko Ministry of Justice Pennarth Greene & AdvocAid (SL) Beatow Partners Company Limited Yuan Lee Jakub Malý Vivian Solomon Wong Tan & Molly Lim LLC Ján Budinský Detvai Ludik Malý Udvaros Ayesha Bedwei Supreme Court of CRIF—Slovak Credit PwC Ghana Sierra Leone Wendy Leo Bureau, s.r.o. Magdaléna Markechová Accounting & Markechova JMJ Legal Anthony Y. Brewah Millicent Stronge Corporate Regulatory Peter Cavojský Brewah & Co. Authority, ACRA CLS Cavojský & Alex Medek Eddinia Swallow Partners, s.r.o White & Case s.r.o. Medgar Brown Wright & Co. Edwin Leow Balmed Holdings Ltd. Nexia TS Tax Services Katarína Cechová Nina Molcanova Alvin Tamba Pte. Ltd. Cechová & Partners s.r.o. PwC Slovakia Sponsford Cole KPMG Freetown Nominees Kenneth Lim Tomas Cermak Petra Murínová Ebun Tengbe Allen & Gledhill LLP Weinhold Legal DEDÁK & Partners Siman Mans Conteh Cole, Kanu & Partners Income Tax Board of Meng May Lim Tomás Cibua Milos Nagy Appellate Commissioners Oluyemisi Williams Building & Construction White & Case s.r.o. Západoslovenská Pennarth Greene & Authority Distribucná AS Kwesi Amo Dadson Company Limited Peter Drenka PwC Ghana Peng Hong Lim Hamala Kluch Jaroslav Niznansky Prince Williams PH Consulting Pte. Ltd. Víglaský s.r.o. JNC Legal s.r.o. Momoh Dumbuya Corporate Affairs Electricity Distribution Commission of Sierra Leone William Lim Jan Dvorecky Andrea Olsovská and Supply Authority Credit Bureau SCM Logistics s.r.o. PRK Partners s.r.o. Claudius Williams-Tucker Singapore Pte. Ltd. Melvin Foday Khabenje Veritas Professional Matús Fojtl Adriana Palasthyova Pennarth Greene & Services Joseph Liow Geodesy, Cartography PwC Slovakia Company Limited Straits Law and Cadastre Authority Rowland Wright Martin Polónyi Manilius Garber Wright & Co. Loh Meiling Iveta Grossova Ministry of Finance Jarrett-Yaskey, Nexia TS Tax Services Financial Administration Garber & Associates: SINGAPORE Pte. Ltd. of the Slovak Republic Simona Rapavá Architects (JYGA) White & Case s.r.o. EY Singapore Girish Naik Roman Hamala Francis Kwame Gerber PwC Singapore Hamala Kluch Gerta Sámelová-Flassiková Halloway & Partners Ministry of Manpower Víglaský s.r.o. Alianciaadvokátov Solicitors Daryl Ng ak, s.r.o. Ministry of Trade DNKH Logistics Tatiana Hlusková Eke Ahmed Halloway & Industry Ministry of Economy Zuzana Satkova Halloway & Partners Eddee Ng PwC Slovakia Solicitors State Courts Tan Kok Quan Partnership Peter Hodál White & Case s.r.o. Nikoleta Scasna Mohamed Jalloh Yvonne Ang Beng Hong Ong PwC Slovakia Akim and Satu C&F Agency Public Utilities Board Wong Tan & Molly Lim LLC Simona Hofferovà Ministry of Justice Christiana Serugova Ahmed Yassin Jallo-Jamboria Caroline Berube Vincent Ooi Khay Hoe PwC Slovakia HJM Asia Law & Co LLC Tan Peng Chin LLC David Horváth Ransford Johnson Beatow Partners Iveta Simoncicová Lambert & Partners, Andrew Chan Alex Ow Ministry of Economy Premiere Chambers Allen & Gledhill LLP Accounting & Barbora Hrabcakova Corporate Regulatory White & Case s.r.o. Jaroslav Skubal Ewe Jin Chan Authority, ACRA PRK Partners s.r.o. ECAS Consultant Pte. Ltd. Veronika Hrusovská PRK Partners s.r.o. Patrik Turosik Ministry of Economy 288 DOING BUSINESS 2019
Jakub Vojtko Barbara Hocevar Ela Omersa Katja Wostner Sadia Hasan JNC Legal s.r.o. PwC Svetovanje d.o.o. Fabiani, Petrovic, Jeraj, Rejc BDO Svetovanje d.o.o. Attorneys-at-Law Ltd. Mahdi Hassan Otakar Weis Branko Ili Petra Zapusek Daryeel Shipping PwC Slovakia ODI Law Slovenia Sonja Omerza Jadek & Pensa d.o.o.—o.p. and Forwarding Deloitte Katarina Zaprazna Tjasa Ivanc Nina Zefran Abdirahman Hassan Wardere PwC Slovakia University of Maribor, Matjaz Osvald Deloitte Mogadishu University Faculty of Law SODO d.o.o. Tomás Zarecký Dentico Tomaz Zganjar Ahmed Jama Kheire Zárecký Zeman Luka Ivanic Maja Pangersic VEM Office (AJPES Adami General Service Ministry for Environmental Deloitte Ljubljana Branch) Michal Záthurecký and Spatial Planning Ahmed Mahmoud White & Case s.r.o. Iris Pensa Ljuba Zupancic Cokert Andraz Jadek Law Office Jadek & Pensa Law Firm Miro Senica Mariam Mohamed Dagmar Zukalová and Attorneys Ltd. Zukalová—Advokátska Matjaz Jan Tamara Petrovic Hassan Mohamed Ali kancelária s.r.o. ODI Law Slovenia Odvetniki Selih & Partnerji SOLOMON ISLANDS Mogadishu Law Office
SLOVENIA Andrej Jarkovic Tomaz Petrovic Credit & Data Bashir Mohamed Sheikh Law Firm Janezic & Fabiani, Petrovic, Jeraj, Rejc Bureau Limited Mogadishu University Odvetniska druzba Neffat Jarkovic Ltd. Attorneys-at-Law Ltd. Agnes Atkin Mohamed Mohamoud Hashi Igor Angelovski Jernej Jeraj Valdi Pincin Ministry of Land, Somaliland Lawyers Law firm Kavcic, Bracun Fabiani, Petrovic, Jeraj, Rejc COMARL d.o.o. Housing and Survey Association (SOLLA) & Partners, o.p., d.o.o. Attorneys-at-Law Ltd. Natasa Pipan-Nahtigal Jesus Benito Ali Mohamud Mahadalle Vladimir Bilic Sabina Jereb Odvetniki Selih & Partnerji Express Freight Hijaz Clearance and Vladimir Bilic Law Ministry for Environmental Management— Forwarding Service Office Ltd. and Spatial Planning Petra Plevnik Solomon Islands Law Firm Miro Senica Osman Osman Jana Bozic Miha Kac and Attorneys Ltd. Don Boykin Mogadishu Law Office Kavcic, Bracun & Dobravc Tatalovic and Kac Pacific Architects Ltd. Partners, o.p., d.o.o. Bojan Podgorsek SOUTH AFRICA Boris Kastelic Notariat Kenneth Bulehite Damijan Brulc Financial Institution of Honiara City Council Nicolaos Akritidis Brulc, Gaberscik in the Republic of Slovenia Ester Prajs Paradigm Architects partnerji, odvetniska Ljubljana County Court Anthony Frazier druzba Klavdija Kek Okyerebea Ampofo-Anti Odvetniki Selih & Partnerji Luka Pregelj Julie Haro Webber Wentzel Branko Butala Premiere Group of COMARL d.o.o. Miro Kosak Anja Primozic Companies Ltd. Adriaan Basson Notary Office Kosak Deloitte Wingman Accounting Tomaz Cad Douglas Hou Law Firm Cad Sana Koudila Nika Rebek Public Solicitor’s Office Lauren Becker Kirm Perpar, Ltd. VEM Office (AJPES Werksmans Inc. Mitja Campa Ljubljana Branch) Sebastian Keso VEM Office (AJPES Neza Kranjc TRADCO Shipping Kobus Blignaut Ljubljana Branch) Odvetniki Selih & Partnerji Spela Remec Attorney Odvetniki Selih & Partnerji Hegstad Koga Martin Carni Tomaz Kristof Ministry for Justice Stan Bridgens Odvetniki Selih & Partnerji Studio Kristof Jasmina Residovi and Legal Affairs South Africa Institute arhitekti d.o.o. Notary Office Kosak of Electrical Engineers Luka Dolinar Wayne Morris Elektroinstalacije Uros Krizanec Patricija Rot Morris & Sojnocki Philippa Bruyns SKM Law Firm Jadek & Pensa d.o.o.—o.p. Chartered Accountants Glyn Marais Masa Drkusic ODI Law Slovenia Borut Leskovec Andreja Sabec Andrew Radclyffe Jeff Buckland Jadek & Pensa d.o.o.—o.p. Financial Administration Hogan Lovells Nada Drobnic of the Republic of Slovenia Chaniel Sani KPMG Borce Malijanski Honiara City Council Ian Burger Schoenherr Bostjan Sedmak NovaLegal Andrej Ekart Odvetnik Sedmak Gregory Joseph Sojnocki Local Court Maribor Miroslav Marchev Morris & Sojnocki Mike Cary PwC Svetovanje d.o.o. Branka Sedmak Chartered Accountants Netactive Luka Fabiani Jadek & Pensa d.o.o.—o.p. Peter Mele Makario Tagini Zamadeyi Cebisa Mojca Fakin Law Firm Peter Mele Tadej Sinkovec Global Lawyers, Webber Wentzel Fabiani, Petrovic, Jeraj, Rejc SODO d.o.o. Barristers & Solicitor Attorneys-at-Law Ltd. Nastja Merlak Vivien Chaplin Jadek & Pensa d.o.o.—o.p. Andreja Skofic Klanjscek Selwyn Takana Hogan Lovells Marina Ferfolja Howland Deloitte Ministry of Finance Ferfolja, Ljubic in Partnerji Helena Miklavcic and Treasury Brendon Christian Ljubljana District Nives Slemenjak Business Law BC Aleksander Ferk Court, Commercial Schoenherr Cindrella Vunagi PwC Svetovanje d.o.o. Lawsuits Department Honiara City Council Saskia Cole Kristijan Stamatovic KIPD Pavle Flere Darja Miklavcic ALFA SP d.o.o. Logistics Pamela Wilde Odvetniki Selih & Ministry for Justice Haydn Davies Marko Frantar partnerji, o.p., d.o.o. Rok Starc and Legal Affairs Webber Wentzel Schoenherr Notary Office Kosak Matjaz Miklavcic Yolande Yates Gretchen de Smit Sasa Galonja SODO d.o.o. Gregor Strojin Goh & Partners ENSafrica Ministry for Environmental Supreme Court and Spatial Planning Aleksandra Miti SOMALIA Lauren Fine Kavcic, Bracun & Maja Subic Norton Rose Fulbright Joze Globocnik Partners, o.p., d.o.o. Law Firm Miro Senica Hafsa Aamin South Africa COMARL d.o.o. and Attorneys Ltd. Bojan Mlaj Nor Abdulle Afrah Monica Fourie Alenka Gorencic Energy Agency of the Tilen Terlep Benadir University Glyn Marais Deloitte Republic of Slovenia Lawyer Abdulkadir Ali Adow Brian Frank Jan Gorjup Eva Mozina Blanka Tome Mayor’s Office at the Glyn Marais Kirm Perpar, Ltd. Schoenherr VEM Office (AJPES Municipality of Mogadishu Ljubljana Branch) Catherine Grainger Eva Gostisa Blaz Ogorevc Ahmed Aweis GWE Architecture Jadek & Pensa d.o.o.—o.p. Odvetniki Selih & Partnerji Ziga Urankar Mogadishu Law Office Jadek & Pensa d.o.o.—o.p. Daneille Halters Hermina Govekar Vicic Neli Okretic Mohamed Dubad TransUnion Bank of Slovenia Jadek & Pensa d.o.o.—o.p. Katarina Vodopivec Supreme Court Abdiwahid Osman Haji Cynthia Hlongwane Bara Gradisar Rok Oman Mogadishu Law Office Transglobal Deloitte OFIS Arhitekti Ana Vran Fabiani, Petrovic, Jeraj, Rejc Ricky Infant Andreja Hocevar Attorneys-at-Law Ltd. Giuricich Proevent d.o.o. ACKNOWLEDGMENTS 289
Timothy Johnson Janke Strydom Basilio Aguirre Patricia Garcia Alberto Monreal Lasheras Sage Architects Cliffe Dekker Hofmeyr Inc. Registro de la Baker McKenzie PwC Spain Propiedad de España Jonathan Jones Maarten Strydom Valentín García González Pedro Moreira Dos Santos Norton Rose Fulbright Strydom M. & Associates Iñigo Alejandre Cuatrecasas, SCA Legal SLP South Africa Ashurst LLP Gonçalves Pereira James Tubb Eva Mur Mestre Raoul Kissun Barloworld Equipment Maria Alonso Borja García-Alamán PwC Spain Norton Rose Fulbright DLA Piper Spain SLU J&A Garrigues SLP South Africa Nina Valetta Àlex Nistal Vázquez Shepstone & Wylie Alfonso Alvarado Planas Ricardo Garcia-Nieto Monereo, Meyer & Tiaan Klaassens Dirección General de GNL Russell Bedford Marinel-Lo Abogados SLP Wingman Accounting Paul Vermeulen Industria, Energía y Minas Auditores SL CityPower Nicolás Nogueroles Peiró Carlize Knoesen Javier Álvarez Manuel Gomez Colegio de Registradores Department of Rural Jean Visagie J&A Garrigues SLP J&A Garrigues SLP de la Propiedad y Development and PwC South Africa Mercantiles de España Land Reform Jacobo Archilla Martín-Sanz Marta Gomez Rory Voller Asociación/ Ayuntamiento de Madrid Rafael Núñez-Lagos de Miguel Lisa Koenig Companies and Intellectual Colegio Nacional de Uría & Menéndez, TransUnion Property Commission (CIPC) Ingenieros del ICAI Ana Gómez member of Lex Mundi Monereo Meyer Jeffrey Kron Anthony Whittaker Serena Argente Escartín Marinel-lo Abogados Álvaro Felipe Ochoa Pinzón Norton Rose Fulbright CityPower Raposo Bernardo J&A Garrigues SLP South Africa & Associados Juan Ignacio Gomeza Villa St. Elmo Wilken Notario de Bilbao Juan Oñate Johnathan Leibbrandt ENSafrica Nuria Armas Linklaters Webber Wentzel Banco de España Pilar Gonzalez Ariza Merwyn Wolder Ayuntamiento de Madrid Jorge Ortiz Eric Levenstein Redlow Solar Power Ana Armijo Equifax Iberica Werksmans Inc. Ashurst LLP Flaminia González-Barba Bolza SOUTH SUDAN White & Case Francisco Pablo Jacques Maart Cristina Ayo Ferrándiz DHL Express City of Johannesburg Ministry of Electricity Uría & Menéndez, Alvaro González-Escalada and Dams member of Lex Mundi Logesta Daniel Parejo Ballesteros Kyle Mandy J&A Garrigues SLP PwC South Africa Victoria Adeng Madut Denise Bejarano Carmen González-Noain Liberty Advocates LLP Pérez-Llorca Baker McKenzie Julio Peralta de Arriba Johan Marais White & Case Saaff Santino Tito Tipo Adibo Monika Beltram David Grasa Graell Monereo Meyer AGG Patricia Pila Jabu Masondo Mufti Othaneil Akum Marinel-lo Abogados DLA Piper Spain SLU PwC South Africa Ministry of Justice Andrés Herzog Vicente Bootello Fourlaw Abogados María José Plaza Patt Mazibuko Roda Allison Dokolo J&A Garrigues SLP Asociación/ City of Johannesburg— Lomoro & Co. Advocates Gabriele Hofmann Colegio Nacional de Building Development Agustín Bou Fourlaw Abogados Ingenieros del ICAI Management Monyluak Alor Kuol Jausas Liberty Advocates LLP Alejandro Huertas León Carlos Pol Terrick McCallum Antonio Bravo J&A Garrigues SLP Jausas Baker McKenzie Jimmy Araba Parata Eversheds Nicea Engineering Council Marta Jiménez Carolina Posse Burton Meyer of South Sudan Laura Camarero von Carstenn-Licterfelde Gómez-Acebo & Cliffe Dekker Hofmeyr Inc. Baker McKenzie DeSalvador Real Pombo Abogados Gabriel Isaac Awow Estate Lawyers Mahomed Fayaz Monga Ministry of Justice Lola Cano Ignacio Quintana Elena Grosskopff Lombart Banco de España Marina Lorente PwC Spain Huyberechts & Leo Bouma J&A Garrigues SLP Associates Architects Newton Law Group Ignacio Castrillón Jorge Nelson Raposo Bernardo Iberdrola Distribución Alberto Lorenzo Raposo Bernardo Tshepo Mongalo Biong Kuol Deng Eléctrica SAU Banco de España & Associados Monash South Africa Lawyer Francisco Cervilla Sabio Julio Isidro Lozano Ana Ribera Darren Oliver Kuethpiny Deng Nhumrom HORTIQUALITY, S.L. LVA Luis Vidal + Architects Jausas Adams & Adams Halim Gebeili Miguel Cruz Amorós Joaquin Macias Kim Riddell Noushaad Omarjee Newton Law Group PwC Spain Ashurst LLP Andalus Global Produce SL Shepstone & Wylie Ajo Noel Julius Kenyi Leonardo Felice Cultrera Alberto Manzanares Álvaro Rifá Graeme Palmer Ajo & Co. Advocates Muñoz Ashurst LLP Uría & Menéndez, Garlicke & Bousfield Inc. Aster Abogados member of Lex Mundi Benson KaruiruEY Daniel Marín Marius Papenfus Mariana de la Rosa Gómez-Acebo & Javier Rodríguez South African Petro Maduk Deng Uría & Menéndez, Pombo Abogados Gómez-Acebo & Revenue Service Qatar National Bank member of Lex Mundi Pombo Abogados South Sudan Marina Martinez Attie Pretorious Pelayo de Salvador Morell Baker McKenzie Eduardo Rodríguez-Rovira Cliffe Dekker Hofmeyr Inc. Peter Pitya DeSalvador Real Uría & Menéndez, Ministry of Housing Estate Lawyers Eduardo Martínez-Matosas member of Lex Mundi Malope Ramagaga Gómez-Acebo & CityPower Lomoro Robert Bullen Iván Delgado González Pombo Abogados Álvaro Rojo Lomoro & Co. Advocates Pérez-Llorca J&A Garrigues SLP Lucinde Rhoodie Jorge Martín-Fernández Cliffe Dekker Hofmeyr Inc. Jeremiah Sauka Rossanna D’Onza Clifford Chance Mireia Sabate Ministry of Justice Baker McKenzie Baker McKenzie Wesley Rosslyn-Smith Alberto Mata University of Pretoria David Taban Iván Escribano The Spain American Eduardo Santamaría Moral Civicon Limited J&A Garrigues SLP Bar Association J&A Garrigues SLP Ferdie Schneider BDO James Tadiwe Blanca Fernández Barjau José Manuel Mateo Pablo Santos Fita National Consultants Ministerio de Economía, J&A Garrigues SLP Deloitte Abogados David Short Association Industria y Competitividad Fairbridges Attorneys María Jesús Mazo Venero Marcos Soberón Mut Turuk Julia Fernández Esteban Consejo General Linklaters Arvind Sinha Turuk & Co. Advocates Eversheds Nicea del Notariado RCS Pvt. Ltd. Business Raimon Tagliavini Advisors Group Daniel Wani Pablo Fernández Martín José María Menéndez Sánchez Uría & Menéndez, Engineering Council Uría & Menéndez, Asociación/ member of Lex Mundi Rajat Ratan Sinha of South Sudan member of Lex Mundi Colegio Nacional de RCS Pvt. Ltd. Business Ingenieros del ICAI Francisco Téllez de Gregorio Advisors Group SPAIN Ariadna Galimany Fourlaw Abogados Gómez-Acebo & Valentín Merino López Richard Steinbach Grupo AN Pombo Abogados Valentín Merino Adrián Thery Norton Rose Fulbright Arquitectos SL J&A Garrigues SLP South Africa 290 DOING BUSINESS 2019
Alberto Torres Perez Hettiarachchi Hemaratne G.G. Weerakkody Casey Destang Casey Destang Ayuntamiento de Madrid The Colombo Tea Colombo Municipal Grant Thornton Grant Thornton Traders’ Association Council Juan Verdugo Geoffrey Duboulay Vilma Diaz de Gonsalves J&A Garrigues SLP Dulanjani Hettiarachchi Malsha Wickramasinghe Floissac Fleming Corporate Services Inc. F.J. & G. De Saram F.J. & G. De Saram & Associates Fernando Vives Ruiz Su Fraser J&A Garrigues SLP M. Basheer Ismail Oshani Wijewardena Michael Duboulay Sentinel Law Deloitte D.L. & F. De Saram Floissac Fleming Beatriz Montes Yebra & Associates Michael Gibson Pérez-Llorca David Jacob John Wilson Gibson Construction Ltd. Fits Express Pvt. Ltd. John Wilson Partners Lydia Faisal SRI LANKA Richard Frederick and Stanley Harris Sonali Jayasuriya Rajapakse ST. KITTS AND NEVIS Lydia Faisals’ Chambers St. Vincent Electricity Abu-Ghazaleh Intellectual Attorney-at-Law Services Ltd. Property (AGIP) Michella Adrien Brenda Floissac-Fleming Shamalie Jayatunge The Law Offices of Floissac Fleming Isaac Legair Ashadi Attorney-at-Law Michella Adrien & Associates Dennings
Asanka Abeysekera Niral Kadawatharatchie Charlene Berry Peter I. Foster Moulton Mayers Tiruchelvam Associates Freight Links Scotiabank Peter I. Foster & Associates Moulton Mayers International (Pte.) Ltd. Architects Nihal Sri Ameresekere Neil Coates Carol J. Gedeon Consultants 21 Ltd. H.E.I. Karunarathna Grant Thornton Chancery Chambers Richard Peterkin Colombo Municipal Grant Thornton Nandi Anthony Council Jan Dash Garth George Credit Information Liburd and Dash St. Lucia Electricity Michael Richards Bureau of Sri Lanka Chamila Karunarathne Services Ltd. Globalink Logistics Group F.J. & G. De Saram Rayana Dowden Mohamed Anverally Webster Cheryl Goddard-Dorville Trevor Thompson Anverally & Sons (Pvt.) Ltd. Amila Karunaratne Floissac Fleming TVA Consultant Freight Line International Evelina E-M. Baptiste & Associates Surangi Arawwawala (Pvt.) Ltd. Magistrate Court Arthur F. Williams PwC Sri Lanka Claire Greene-Malaykhan Williams & Williams Janaka Lakmal Edward Gift Peter I. Foster & Associates Peshala Attygalle Credit Information Inland Revenue Authority Stephen Williams Nithya Partners Bureau of Sri Lanka Leevie Herelle Williams & Williams Bernie Greaux Herelle, Leevie & Associates Harsha Cabral Oshadee Liyanapathirana Tropical Shipping SUDAN Chambers of F.J. & G. De Saram Adrian Hilaire Harsha Cabral Mechelle Liburd St. Lucia Air and Abu-Ghazaleh Intellectual Heshan Mathugamage Department of Labour Seaport Authority Property (AGIP) TMP Dilmini Cooray Department of Registrar Agents Co. Ltd. D.L. & F. De Saram of Companies Sherry-Ann Liburd-Charles Natasha James Gonsalves Parry Eastern Caribbean Omer Abdel Ati Ranjith Dayananda Jayavilal Meegoda Supreme Court Registrar General’s Ceylon Electricity Board Shaunette Pemberton Ali Abdelrahman Khalil Department Grant Thornton John Larcher Shami, Khalil & Sujeewa Mudalige J.H. Larcher’s Electrics Ltd. Siddig Advocates Savantha De Saram PwC Sri Lanka Reginald Richards D.L. & F. De Saram R & R Electrical Kareem Larcher Abnaa Sayed Elobied Dunya Peiris Engineering Air J.H. Larcher’s Electrics Ltd. Abnaa Sayed Elobied— Chamari de Silva D.L. & F. De Saram Conditioning & Agro Export F.J. & G. De Saram Refrigeration Services Ltd. Richard Peterkin Priyantha Peiris Grant Thornton Wala Hassan Aboalela Suvendrini Dimbulana Colombo Municipal Sanshe N.N. Thompson El Karib & Medani D.L. & F. De Saram Council St. Kitts Electricity Trevor Philipe Advocates Department Trevor Philip Agencies Ltd. Chamindi Ekanayake Dayaratne Perera Mohamed Ibrahim Adam Nithya Partners Colombo Municipal Warren Thompson Martin S. Renee Dr. Adam & Associates Council Construction Management Renee’s Construction Manjula Ellepola and Consulting Company Ahmed Eldirdiri F.J. & G. De Saram Nissanka Perera Agency Inc. (CMCAI) Sudanese Commercial PwC Sri Lanka Matthew T. Sargusingh Law Office (SCLO) Anjali Fernando Deborah Tyrell Tri-Finity Associates F.J. & G. De Saram Nishan Premathiratne Halix Corporation Afaf Abdalrahim Elgozuli Chambers of Catherine Sealys Ministry of Agriculture Ayomi Fernando Harsha Cabral Larry Vaughan and Forest Employers’ Federation Customs and Excise Renee St. Rose of Ceylon Hiranthi Ratnayake Department Peter I. Foster & Associates Ahmed M. Elhillali PwC Sri Lanka American Sudanese P.N.R. Fernando Leonora Walwyn Leandra Gabrielle Verneuil Consulting Inc. Colombo Municipal Sanjeewanie Ratnayake WalwynLaw Chambers of Jennifer Council Credit Information Remy & Associates Awadallah Elshaikh Bureau of Sri Lanka Lennox Warner Shanika Fernando Lennox Warner ST. VINCENT AND THE Hatim Elshoush D.L. & F. De Saram Mohamed Rizni and Partner GRENADINES El Barkal Engineering Speed International Company Saman Gamage Freight Systems Ltd. Charles Wilkin QC Michaela N. Ambrose Ceylon Electricity Board Kelsick, Wilkin & Ferdinand Baptiste & Co. Law Firm Amr Hamad Omar Shane Silva Emirates Islamic Bank Thambippillai Gobalasingam Julius & Creasy ST. LUCIA Kay R.A. Bacchus-Browne Deloitte Kay Bacchus-Browne Intisar Ibrahim Volya Siriwardene Lucelec Chambers Jivan Goonetilleke Tiruchelvam Associates Ahmed Mahdi D.L. & F. De Saram Clive Antoine Rene M. Baptiste Mahmoud Elsheikh Omer Priya Sivagananathan Ministry of Sustainable Baptiste & Co. Law Firm & Associates Advocates Naomal Goonewardena Julius & Creasy Development, Energy, Nithya Partners Science and Technology Odelinda Barbour Amin Mekki Medani Senai Somasekera Baptiste & Co. Law Firm El Karib & Medani Shanaka Gunasekara Urban Development Natalie Augustin Advocates F.J. & G. De Saram Authority of Sri Lanka Glitzenhirn Augustin & Co. Aurin Bennett Aurin Bennett Architects Abdein Mohamed Ramal Gunasekera Harshana Suriyapperuma Francis Belle CIASA LAN Management Securities & Exchange Eastern Caribbean Graham Bollers Development Service Commission Supreme Court Regal Chambers Somia Mohamed Darka for Trading & Shehara Gunasekera J.M. Swaminathan Sardia Cenac-Prospere Mikhail A.X. Charles Services Co. Ltd. F.J. & G. De Saram Julius & Creasy Floissac Fleming Baptiste & Co. Law Firm & Associates Tariq Mubarak Niranjala Gunatilake Shehara Varia Paula E. David El Karib & Medani Tiruchelvam Associates F.J. & G. De Saram Sean Compton Saunders & Huggins Advocates melon|design:architecture Thilanka Namalie Hashintha Vidanapathir Abdulhakim Omar Haputhanthrie Tiruchelvam Associates SDV Logistics Julius & Creasy ACKNOWLEDGMENTS 291
Nafisa Omer Milton van Brussel Heléne Thorgren Valerie Meyer Bahar Jersey Chang Omer Abdelati Law Firm BDO Bolagsverket—Swedish Niederer Kraft Frey AG PricewaterhouseCoopers Companies Registration Legal Mohamed Alaaeldin Osman Nailah Van Dijk Office (SCRO) Kaisa Miller Darka for Trading & Law Firm Van Dijk-Silos EY Kuo-Ming Chang Services Co. Ltd. Jesper Tiberg Joint Credit Jennifer van Dijk-Silos Advokatfirman Lindahl Konrad Moor Information Center Enas Salih Law Firm Van Dijk-Silos Bürgi Nägeli Lawyers Shami, Khalil & Albert Wållgren Patricia Chang Siddig Advocates Baboelal Widjindra Advokatfirman Vinge KB, Marco Mühlemann PricewaterhouseCoopers Chamber of Commerce member of Lex Mundi EY Legal Wafa Shami & Industry Shami, Khalil & Magnus Wennerhorn Clarissa Muschner Victor Chang Siddig Advocates Andy Wong White & Case Lenz & Staehelin LCS & Partners N.V. EnergieBedrijven Husameldin Taha Suriname Camilla Westerlund Daniela Reinhardt Cherry Chen Sudanese Commercial AlphaGlobe Logistics PwC Switzerland Tsar & Tsai Law Firm, Law Office (SCLO) Anthony Wong Member of Lex Mundi General Contractors SWITZERLAND Roman Rinderknecht Marwa Taha Association of Suriname EY Chih-yu Chen Shami, Khalil & Diaz Reus & Targ LLP National Development Siddig Advocates SWEDEN Ueli Schindler Council Regulatory Christine Bassanello AECOM/URS Reform Center Abdel Gadir Warsama Ghalib Stockholm City Hall PwC Switzerland Dr. Abdel Gadir Daniel Schmitz Christine Chen Warsama Ghalib & Charles Andersson Marc Bernheim PwC Switzerland Winkler Partners Associates Legal Firm Hamilton Staiger Attorneys- at-Law Ltd. Corinne Studer Daniel Chen Tag Eldin Yamani Sadig Therese Andersson Handelsregisteramt Winkler Partners Montag Trading & Öhrlings Ralf Brink des Kantons Zurich Engineering Co. Ltd. PricewaterhouseCoopers Abacus Shipping Edgar Y. Chen AB Patrick Weber Tsar & Tsai Law Firm, Mohamed Zain Lukas Bühlmann EKZ Elektrizitätswerke Member of Lex Mundi KAYAN Consultancy Alexandra Berglin PwC Switzerland des Kantons Zürich White & Case Hui-Ling Chen SURINAME Martin Burkhardt Marc Zimmermann Ministry of Labor Mats Berter Lenz & Staehelin Lenz & Staehelin Aurora Architects MAQS Law Firm Jean Chen Massimo Calderan SYRIAN ARAB REPUBLIC National Development Notariaat Blom Alexander Broch Altenburger Ltd. Council Regulatory Öresunds Redovisning AB Legal + Tax Joy AbiKhalil Reform Center Robert Bottse PwC Lebanon HBN Law Laura Carlson Ivo Cathry Lan Chun Chen Stockholm University, Froriep Legal AG Alaa Ahmad National Development Anneke Chin-A-Lin Department of Law Syrian Strategic Think Council Regulatory Geonata Dolotte Tank Research Center Reform Center Norman Doorson Åke Dahlqvist AZ Elektro AG Management Institute GLIS UC Mouazza Al Ashhab Nicholas V. Chen Stefan Eberhard Auditing Consulting Pamir Law Group Marcel K. Eyndhoven Lars Hartzell Oberson Abels SA Accounting Center N.V. EnergieBedrijven Elmzell Advokatbyrå AB, Yo-Yi Chen Suriname member of Ius Laboris Suzanne Eckert Layla Alsamman Formosa Transnational Wenger Plattner Deloitte Rachelle Jong-Along-Asan Elisabeth Heide Chun-Yih Cheng Hakrinbank NV Ashurst Advokatbyrå AB Jana Essebier Jamil Ammar Formosa Transnational Vischer AG Rutgers Law School Siegfried Kenswil Erik Hygrell Hsin-Hsin Cheng KPMG Wistrand Advokatbyrå Stefan Fahrländer Ghada Armali Winkler Partners Fahrländer Partner Sarkis & Associates Hans Limapo Kim Jokinen AG / FPRE Lin Chih-Hsien Lim A. Po Law Firm Öhrlings Nada Elsayed National Development PricewaterhouseCoopers Robert Furter PwC Lebanon Council Regulatory Satish Mahes AB Pestalozzi, member Reform Center Hakrinbank NV of Lex Mundi Anas Ghazi Jarle Kjelingtveit Meethak—Lawyers Dennis Chou Henk Naarendorp UNIL AS Gaudenz Geiger & Consultants Via Justice Law Offices Chamber of Commerce Staiger Attorneys- & Industry Rikard Lindahl at-Law Ltd. Mamon Katbeh Li-Li Chou Advokatfirman Vinge KB, Central Bank of Syria PwC Taiwan Joanne Pancham member of Lex Mundi Riccardo Geiser Chamber of Commerce Altenburger Ltd. Hussein Khaddour Philip T. C. Fei & Industry Dennis Lindén Legal + Tax Syrian Legal Bureau Fei & Cheng Associates Lantmäteriet Marcel Persad Matthias Giger Guevara Mihoub Mark Harty Belasur Services Thomas Lindqvist CEVA Logistics Hekmieh Group LCS & Partners Hammarskiöld & Co. Edwards Redjosentone Thomas H. Henle Alaa Nizam Ken-Chih Hsieh N.V. EnergieBedrijven Sofia Lysén IL Industrie-Leasing Ltd. Alaa Nizam Law Firm Ministry of Suriname Elmzell Advokatbyrå AB, Economic Affairs member of Ius Laboris Nicolas Herzog Gabriel Oussi Adiel Sakoer Niedermann Rechtsanwälte Oussi Law Firm Sophia Hsieh NV Eklipze Logistics Christoffer Monell Tsar & Tsai Law Firm, Mannheimer Swartling Jakob Hoehn Ramez Raslan Member of Lex Mundi Prija Soechitram Advokatbyrå Pestalozzi, member Commerce & Engineering Chamber of Commerce of Lex Mundi Consultants Chiayu Hsu & Industry Farzad Niroumand Taipower Baker McKenzie Patrick Hünerwadel Mohammad Samoury Albert D. Soedamah Lenz & Staehelin PwC Lebanon Chin-Yun Hsu Lawfirm Soedamah Karl-Arne Olsson Securities and Futures & Associates Wesslau Soderqvist Sara Ianni-Mullins Fadi Sarkis Bureau, Financial Advokatbyra Vischer AG Sarkis & Associates Supervisory Commission Joanne Tanoesemito VSH Shipping Fredrik Osvald David Jenny Arem Taweel Sylvia Hsu Hammarskiöld & Co. Vischer AG Ebraheem Taweel PricewaterhouseCoopers Jane Peggy Tjon Law Office Legal Coster Advocaten Jesper Schönbeck L. Mattias Johnson Advokatfirman Vinge KB, Froriep Legal AG Ebraheem Taweel Alina Huang Maureen Tjon Jaw Chong member of Lex Mundi Ebraheem Taweel Judicial Yuan Cyrill Kaeser Law Office Silvano Tjong-Ahin Mikael Söderman Lenz & Staehelin Ariel Huang Management Institute GLIS Advokatfirman TAIWAN, CHINA LCS & Partners Bastling & Partners Michael Kramer Carol-Ann Tjon-Pian-Gi Pestalozzi, member Ginny Chang Jamie Huang Lawyer and Sworn of Lex Mundi Pamir Law Group Huang & Partners Translator 292 DOING BUSINESS 2019
Margaret Huang Patrick Pai-Chiang Chu Dzhamshed Asrorov Abdujabbor Shirinov Andrew Mkapa LCS & Partners Lee and Li, CJSC MDO Humo National Bank of Tajikistan Business Registrations and Attorneys-at-Law Licensing Agency (BRELA) Charles Hwang Gulanor Atobek Sherzod Sodatkadamov Yangming Partners Yu-san Huang Peihsuan Sung Deloitte & Touche LLC Nazrisho & Mirzoev Nimrod Mkono Taiwan Stock Exchange Law Firm LLC Mkono & Co. Advocates Yan-Shuen Jen Corporation Dzhamshed Buzurukov National Development Isfarafood LLC Shukhrat Temirov Deogratius Mmasy Council Regulatory Jin-Fang Pun UNODC Tajikistan PwC Kenya Reform Center Chen, Shyuu & Pun Petar Chakarov Healy Consultants Aliya Utegaliyeva Freddy Moshy Lin Jim Lloyd Roberts Group PLC PwC Kazakhstan Tanzania Revenue Toptech Electrical Eiger Authority Consultant Firuza Chorshanbieva Ahror Yadgarov Ching-Ping Shao Centil Law Firm CJSC MDO Humo Mirumbe Mseti Gloria Juan College of Law, National PwC Tanzania Yangming Partners Taiwan University Daler Dusmatov TANZANIA Isfarafood LLC Ayoub Mtafya Avis Kuo Yen-Fun Shih Ilala Municipal Council Nexlaw Advocates TBBC Ltd. Via Justice Law Offices Akhror Edgarov CJSC MDO Humo Aloys Bahebe Jonathan Mugila En-Fong Lan Melody Tai Aloys & Associates FB Attorneys Primordial Law Firm TBBC Ltd. Manvel Harutyunyan Grant Thornton LLP Valery Djamby Irene Mwanyika Grace Lan Hsiang-Wei Tang Bolloré Africa Logistics Abenry & Company Yangming Partners Ministry of Labor Gulnoz Hisamutdinova Advocates Centre of Plant Protection Lydia Dominic Jenny Lee Scarlett Tang of Tajik Academy of Angel Mwesiga Pamir Law Group Tsar & Tsai Law Firm, Agricutural Science of Luka Elingaya Abenry & Company Member of Lex Mundi Republic of Tajikistan East African Law Chambers Advocates Hans Li TBBC Ltd. Ming Teng Ashraf Sharifovich Ikromov Esther April Erners Deogratias Myamani Yangming Partners Archideya Consulting LLC CRB Africa Legal Bank of Tanzania John Li LCS & Partners Bee Leay Teo Elena Kaeva Bosco R. Gadi Stella Ndikimi Baker McKenzie PwC Kazakhstan Business Registrations and East African Law Chambers Justin Liang Licensing Agency (BRELA) Baker McKenzie David Tien Shahbozi Kamoliyon Raymond Ngatuni Lee and Li, National Bank of Tajikistan Asma Hilal ENSafrica Tanzania Angela Lin Attorneys-at-Law CRB Africa Legal Attorneys Lexcel Partners Assel Khamzina David Tsai PwC Kazakhstan Lincoln P. Irungu Alex Thomas Nguluma Chin-Hung Lin Lexcel Partners DL Shipping Company Ltd. ENSafrica Tanzania Customs Administration Alisher Khoshimov Attorneys of Taiwan Eric Tsai Centil Law Firm Anitha Ishengoma PricewaterhouseCoopers Tanesco Ltd. Shamiza Ratansi Frank Lin Legal Valeriy Kim ATZ Law Chambers Rexmed Industries Co. Ltd. Association of Banks Sophia D. Issa Lu-Fa Tsai of Tajikistan ATZ Law Chambers Charles R.B. Rwechungura Jeffrey Lin Deep & Far, CRB Africa Legal Joint Credit Attorneys-at-Law Khurshed Mirziyoev Sujata Jaffer Information Center Tax Committee under Nexia SJ Tanzania Patrick Sanga Huan-Kai Tseng Government of the Vemma Consult Attorneys Kien Lin PwC Taiwan Republic of Tajikistan Johnson Jasson Joint Credit Johnson Jasson & Jacqueline Silaa Information Center Vivian W. Chen Kamoliddin Mukhamedov Associates Advocates ATZ Law Chambers PwC Taiwan GRATA International Liang Chia Lin Haika-Belinda John Macha Eve Hawa Sinare Teikoku Heavy Industries Antoine Wang Rustam Nazrisho Vemma Consult Attorneys Rex Consulting Limited TBBC Ltd. Nazrisho & Mirzoev Ming-Yen Lin Law Firm LLC Edward John Urio Ambassador Mwanaidi Sinare Deep & Far, Evangeline Wang Tanzania Freight Maajar Attorneys-at-Law Baker McKenzie Temirlan Nildibayev Forwarders Association ENSafrica Tanzania PwC Kazakhstan Attorneys Nelson J. Lin Fran Wang Evarist Kameja Huang & Partners Yangming Partners Bahodur Nurov Mkono & Co. Advocates Miriam Sudi GRATA International PwC Tanzania Rich Lin Richard Watanabe Njerii Kanyama LCS & Partners PwC Taiwan Anjelika Pazdnyakova ENSafrica Tanzania David Tarimo Grant Thornton LLP Attorneys PwC Tanzania Sheau Chyng Lin Yen-yi Wu Primordial Law Firm Winkler Partners Faizali Rajabov Frank Kanyusi Mark Tindamanyire Association of Business Registrations and East African Law Chambers Veronica Lin Yu-Lian Xie Constructors of Tajikistan Licensing Agency (BRELA) Eiger National Development Camilla Yusuf Council Regulatory Firdavs S. Mirzoev Denis Leka CRB Africa Legal Julia Liu Reform Center Nazrisho & Mirzoev Mkono & Co. Advocates Bolloré Logistics Law Firm LLC THAILAND Taiwan Ltd. Alex Yeh Adam Lovett LCS & Partners Aisanat Safarbek Norton Rose Fulbright Customs Standard Stacy Lo GRATA International Procedure and Lexcel Partners TAJIKISTAN Stanley Mabiti Valuation Division Nadir Saidovich Abenry & Company Wei-Chen Lo Customs Service under Said Ltd. Advocates Eastern Technical Financial Supervisory the Government of the Engineering Public Co. Ltd. Commission, Republic of Tajikistan Iskandar Salimov Nkanwa Magina Banking Bureau MDO Dastras Bank of Tanzania MESI Engineering Co. Ltd. Timur Abdulaev Judy Lu Legal Consulting Group Emin Sanginzoda Siri A. Malai Metropolitan Lee and Li, Ministry of Labor, Malai Freight Electricity Authority Attorneys-at-Law Bakhtiyor Abdulloev Migration and Employment Forwarders Ltd. ABM Trans Service LLC of Population Ministry of Finance Su-Chen Lu Sunil Maru National Property Manuchehr Abdusamadzoda Kanat Seidaliev Sumar Varma Associates TVL Global Logistics Administration CIBT—Credit Information GRATA International Bureau in Tajikistan Umaiya Masoli Panida Agkavikai Wan-Chu Lu Marina Shamilova Bank of Tanzania Bangkok Global Law Ministry of Interior Zarrina Adham Legal Consulting Group Offices Limited CJSC MDO Humo Lydia Massawe Mark Ohlson Takdir Sharifov NMM Attorneys Chavapol Akkaravoranun Yangming Partners Zulfiya Akchurina Takdir Sharifov Baker McKenzie GRATA International Private Practitioner Loveluck Meena Lawrence S. Ong Vemma Consult Attorneys Somsak Anakkasela PricewaterhouseCoopers Ilhom Amirhonov Rezvon Sharipov PwC Thailand Legal ABM Trans Service LLC Barki Tojik ACKNOWLEDGMENTS 293
Salinthip Anpattanakul Suwanna Chuerboonchai William Lehane Prai Pralardnetr Audray Souche Silk Legal Company Ltd. Securities and Exchange Siam Premier International Department of Business DFDL (Thailand) Limited Commission Law Office Limited Development, Ministry Puangrat Anusanti of Commerce Kert Stavorn EY Nuttita Chungsawat Woraphong Leksakulchai Siam Legal Antares Advisory Ltd. Hughes Krupica Predee Pravichpaibul Janist Aphornratana Consulting Co. Ltd. Weerawong, Chinnavat Natasha Stewart TMF Thailand Limited Samruay Daengduang & Partners Ltd. MSNA Ltd. Department of Business Sakchai Limsiripothong Jongruk Areewong Development, Ministry Weerawong, Chinnavat Simon Z. Rajan Korapat Sukhummek Bangkok Global Law of Commerce & Partners Ltd. DFDL (Thailand) Limited PwC Thailand Monnira Danwiwat Kittirut Kevin Luecha Apisit Sean Rangpetch Atchara Suknaibaiboon Parena Arsiranant Bangkok Global Law CBSC Law Offices CBSC Law Offices TMF Thailand Limited Bangkok Global Law Offices Limited Offices Limited Arunee Mahathorn Rangsima Rattana Picharn Sukparangsee Thanathat Ghonkaew Thanathip & Partners Legal Execution Bangkok Global Law Amara Bhuwanawat Comin Thai Engineering Counsellors Limited Department Offices Limited Siam Premier International Solutions Co. Ltd. Law Office Limited Florian Maier Vunnipa Ruamrangsri Kesara Summacarava Odel Gimena Antares Advisory Ltd. PwC Thailand Mayer Brown JSM Jayavadh Bunnag Siam Legal International Legal Douglas D. Mancill Sarawut Ruamsamak Sunpasiri Sunpa-a-sa Counsellors Thailand Thirapa Glinsukon Deacons Panu & Partners LS Horizon Limited Limited (ILCT) PwC Thailand Ploy Maneepaksin Chaiwat Rungsipanodorn Apinan Suntharanan Koravee Buranayoughkul Suradech Hongsa Thanathip & Partners Bangkok Metropolitan Siam Commercial Bank PCL Juslaws & Consult DFDL (Thailand) Limited Counsellors Limited Administration Pattamakan Suparp Thanakorn Busarasopitkul Chalermpol Intarasing Thanissorn Masuchand Supanut Sam Saenewong TMF Thailand Limited PwC Thailand Tilleke & Gibbins Baker McKenzie Na Ayudtaya CBSC Law Offices Tanatis Suraborworn Guillaume Busschaert Monthcai Itisurasing Rudeewan Mikhanorn Bangkok Metropolitan Comin Thai Engineering LEED AP EY Jedsarit Sahussarungsi Administration Solutions Co. Ltd. Weerawong, Chinnavat Khwan Jarupaiboon Christian Moser & Partners Ltd. Ruenvadee Suwanmongkol Brendan Carroll Bangkok Global Law Juslaws & Consult Legal Execution Baker McKenzie Offices Limited Sawat Sangkavisit Department Anuwat Ngamprasertkul Siam Premier International Nopadol Chaipunya Pawee Jongrungrueang PwC Thailand Law Office Limited Naddaporn Suwanvajukkasikij Bangkok Metropolitan Chandler MHM Limited LawPlus Ltd. Administration Permrak Nitviboon Rukchart Sanguanchart Kanok Jullamon Bangkok Global Law Southeast Asia Hunt Talmage Panuwat Chaistaporn The Supreme Court Offices Limited Technology Co. Ltd. Chandler MHM Limited Norton Rose Fulbright of Thailand (Thailand) Limited Warintorn Ongart Natcha Saowapaklimkul Watsamon Bena Tan-Eng Suthatip Jullamon Bangkok Global Law Norton Rose Fulbright CBSC Law Offices Panotporn Chalodhorn The Supreme Court Offices Limited (Thailand) Limited Office of the Judiciary of Thailand Thitima Tangprasert Surapol Opasatien Maythawee Sarathai EY Aye Chananan Wallaya Kaewrungruang National Credit Mayer Brown JSM Panu & Partners Siam Commercial Bank PCL Bureau Co. Ltd. Suthatip Tasanachaikul Peangnate Sathiensopon Office of the Judiciary Albert T. Chandler Nuttinee Kaewsa-ard Wynn Pakdeejit Chandler MHM Limited Chandler MHM Limited National Credit Baker McKenzie Paralee Techajongjintana Bureau Co. Ltd. Ubolmas Sathiensopon Baker McKenzie Isorn Chandrawong Pinij Panaviwat Chandler MHM Limited Professional Advisory Piti Kerdpu C.K. & P. Electric Co. Ltd. Witchaphon Techasawatwit & Law Limited Thanathip & Partners Peangnate Sawatdipong Weerawong, Chinnavat Counsellors Limited Krit Panyawongkhanti Chandler MHM Limited & Partners Ltd. Udomphan Chantana Thanathip & Partners Department of Lands Bernard Kersting Counsellors Limited Anong Seehapan Ornanong Tesabamroong Silk Legal Company Ltd. International Legal S.J. International Monvasa Charoenkhan Krit Pasit Counsellors Thailand Legal Consulting and LS Horizon Limited Prapaipan Khantayaporn Thai Electrical and Limited (ILCT) Advisory Co. Ltd. Provincial Electricity Mechanical Contractors Phadet Charoensivakon Authority Association Thosaporn Sirisumphand Noppramart National Credit Office of the Public Sector Thammateeradaycho Bureau Co. Ltd. Jonathan Khaw Panu Patani Development Commission Siam Premier International Tilleke & Gibbins Panu & Partners Law Office Limited Damrong Charoenying Panya Sittisakonsin Bangkok Metropolitan Somboon Kitiyansub Athiwuth Phanprechakij Baker McKenzie Siriporn Thamwongsin Administration Norton Rose Fulbright Chandler MHM Limited EY (Thailand) Limited Chawaluck Sivayathorn Chulaphan Chettha Nutthakar Phongphunpunya Araneta Polpawis Thanasanchai Hughes Krupica Amnart Kongsakda Bangkok Global Law Thanathip & Partners Inspectrum Engineering Consulting Co. Ltd. Bangkok Global Law Offices Limited Counsellors Limited Services Cheewin Chiangkan Suriyan Phoousaha Pralakorn Siwawej Wichayaporn Thangjittiporn Baker McKenzie Yanaphat Kongyen PEL Engineering Co. Ltd. Weerawong, Chinnavat LawPlus Ltd. Siam Premier International & Partners Ltd. Chinnavat Chinsangaram Law Office Limited Chanidapa Pichidgarncar Norarat Theeranukoon Weerawong, Chinnavat Thai Electrical and Ratanavadee Somboon Bangkok Global Law & Partners Ltd. Supajit Koosittiphon Mechanical Contractors Legal Execution Offices Limited Rajah & Tann Association Department Weerawong Chittmittrapap Atitaya Thongboon Weerawong, Chinnavat Punjaporn Kosolkitiwong Pakinee Pipatpoka Kowit Somwaiya Legal Execution & Partners Ltd. Dej-Udom & Associates National Credit LawPlus Ltd. Department Bureau Co. Ltd. Sukhontha Cholchawalit Thanadech Kotchasap Korakot Somwong Nantika Tipayamontri International Legal Southeast Asia Viroj Piyawattanametha Siam Legal International Legal Counsellors Thailand Technology Co. Ltd. Baker McKenzie Counsellors Thailand Limited (ILCT) Kaittipat Sonchareon Limited (ILCT) Dej-Udom Krairit Kiratika Poonsombudlert Bangkok Metropolitan Sutinee Chongkriengkrai Dej-Udom & Associates Chandler MHM Limited Administration Kris Tontipiromya Bangkok Global Law Securities and Exchange Offices Limited Alan Laichareonsup Ruengrit Pooprasert Nuttakorn Sorakun Commission Tilleke & Gibbins Blumenthal Richter ORBIS Legal Advisory Ltd. Bhuvadol Chongsathiratham & Sumet Danai Triamchanchuchai LS Horizon Limited Phannarat La-Ongmanee Chatchawarl Charles ORBIS Legal Advisory Ltd. TMF Thailand Limited Meng Porntanasawat Sornsurarsdr Suphakorn Chueabunchai Siam Legal CBSC Law Offices Kitipong Urapeepatanapong Chandler MHM Limited Chanida Leelanuntakul Baker McKenzie 294 DOING BUSINESS 2019
Supawadee Vajasit João Leite Eklu Patrick Amendah Amatékoé Kangni Edgar Cocker Rajah & Tann Miranda & Associados Ordre National Martial Akakpo et Associés Ministry of Commerce, des Architectes du Tourism and Labour Surasak Vajasit Andre Lopez Togo (ONAT) Komivi Kassegne Rajah & Tann ANL Timor, Unipessoal Lda Compagnie Energie Delores Elliott Coffi Alexis Aquereburu Electrique du Togo (CEET) Nitchaya Vaneesorn Isabel Mira Aquereburu and Partners, Pipiena Faupula Thanathip & Partners CRA Timor Société d’Avocats Laurent Kodjo Ministry of Revenue Counsellors Limited Juridique et Fiscal KPMG Togo and Customs Paulo Oliveira Kanokkorn Viriyasutum CRA Timor Cécile Assogbavi Joseph Kodzo Sipoto Anthony Frazier Chandler MHM Limited Etude Notariale Assogbavi Martial Akakpo et Associés Elisa Pereira Lopeti Heimuli Anthony Visate Loh Abreu and C&C Advogados Kossi Ayate Alessou Koffi Ministry of Infrastructure Deloitte Tribunal de Lome Golden Seed Octavio Pereira Taaniela Kula Pobploy Wattanakrai Ministry of Infrastructure Antoine Ayivi Folydze Kofi Zobinu Ministry of Lands, Survey, Thanathip & Partners Ligue des Genies Boswell Consulting Group Natural Resources Counsellors Limited Vega Ramadhan & Environment PwC Indonesia Emmanuel Aziatroga Bleounou Komlan Somboon Weerawutiwong GMC Groupe Manu Cabinet d’Avocat Fisilau Leone PwC Thailand Rui Botica Santos et Compagnie Ministry of Infrastructure CRA Timor Hokaméto Kpenou Danai Wilaipornsawai Sandrine Badjili Autorité de James Lutui Southeast Asia Gaurav Sareen Martial Akakpo et Associés Réglementation du Secteur Crown Law Technology Co. Ltd. Deloitte de l’Electricité (ARSE) Komi Bali Samisoni Masila Soraya Wongbencharat Ricardo Silva Office Togolais Essoham Komlan Labari Tonga Development Bank Bangkok Global Law Miranda & Associados des Recettes Office Togolais Offices Limited des Recettes Cadriana Mataele Pedro Sousa Uva Ibrahima Beye Oceantranz Tonga Ltd. Auradee P. Wongsaroj Miranda & Associados Présidence de la Rufisco Lawson-Banku Chandler MHM Limited République du Togo Présidence de la Seini Movete Erik Stokes République du Togo Tonga Development Bank Warathorn Wongsawangsiri RMS Engineering and Assiom Kossi Bokodjin Weerawong, Chinnavat Construction Cabinet d’Avocats Koffi Sylvain Mensah Attoh Soni Satai & Partners Ltd. Me Toble Gagnon Cabinet Maître Tonga Power Ltd. Tim Robert Watson Mensah-Attoh Somchai Yungkarn PwC Indonesia Cedric Chalvon Demersay Dana Stephenson Chandler MHM Limited Seguce Togo Colette Migan Stephenson Associates TOGO Cabinet Maître Yada Yuwataepakorn Essenouwa Degla Mensah-Attoh Ralph Stephenson Baker McKenzie BCEAO Compagnie Energie Stephenson Associates Electrique du Togo (CEET) Laname Nayante TIMOR-LESTE BRASCO Tuipulotu Taufoou Kofimessa Devotsou Dissadama Ouro-Bodi Dateline Trans-Am Shipping Nur Aini Djafar Alkatiri Creditinfo VoLo Cabinet d’Avocat Office Togolais Banco Central de des Recettes Alisi Numia Taumoepeau Timor-Leste Abbas Aboulaye Kokou Djegnon TMP Law Autorité de Ministère de l’Urbanisme Julien Oyessola Rui Amendoeira Réglementation du Secteur et de l’habitat Maersk Togo Fine Tohi VdA—Vieira de Almeida de l’Electricité (ARSE) Dateline Trans-Am Shipping & Associados Sédjro Koffi Dogbeavou Olivier Pedanou Jean-Marie Adenka SCP Dogbeavou & Associes Cabinet Lucreatif Lesina Tonga Tereza André Cabinet Adenka Lesina Tonga Law Firm Miranda & Associados Essiame Koko Dzoka Sandra Andrianina Djifa Emefa Adjale Suku Lawyer Rakotomalala Pesalili Tuiano José Borges Guerra SCP Dogbeavou & Associes John W. Ffooks & Co. Ministry of Infrastructure Miranda & Associados Aklesso Louis-Edson Edeou Kossi Mawuse Adjedomole Versus Architecture Lazare Sossoukpe Lavinia Tu’itahi Hermans Paula Caldeira Dutschmann Martial Akakpo et Associés SCP Dogbeavou & Associes CFR Line Tonga Miranda & Associados Bassimsouwé Edjam-Etchaki Komi Adjivon Kowuvi Direction des Services Vigninou Sossoukpe Christine M. `Uta’atu Duarte Carneiro Société Togolaise des Eaux Technique de la Mairie SCP Dogbeavou & Associes Uta’atu & Associates CRA Timor Ahmed Esso-Wavana Adoyi Ayaovi Gbedevi Egloh Olivier Sronvi Fotu Veikune João Cortez Vaz Office Togolais Office Togolais Présidence de la Ministry of Infrastructure VdA—Vieira de Almeida des Recettes des Recettes République du Togo & Associados TRINIDAD AND TOBAGO Koudzo Mawuéna Agbemaple Désiré K. Ekpe Labri Tagba Marina Costa Cabral Autorité de DAS-TOGO Office Togolais Regulated Industries VdA—Vieira de Almeida Réglementation du Secteur des Recettes Commission & Associados de l’Electricité (ARSE) Koffi Mawunyo Equagoo Cabinet d’Avocats Mouhamed Tchassona Traore Ashmead Ali Joana Custóias Kokou Gadémon Agbessi Maître Mensah-Attoh, Etude Me Mouhamed Ashmead Ali & Co. Miranda & Associados Cabinet Lucreatif Koffi Sylvain Tchassona Traore Linda M. Besson Octaviana Da S. A. Maxanches Koffi Delalom Ahiakpor Bérenger Ette Gagnon Yawo Toble Caribbean Employers Banco Central de Office Togolais PwC Côte d’Ivoire Cabinet d’Avocats Confederation Timor-Leste des Recettes Me Toble Gagnon Akaakpo Evariste Brittany Brathwaite Pascoela M. R. da Silva Martial Akakpo Akasil Fafavi Tossah Adom Caribbean Employers Banco Central de Martial Akakpo et Associés SCP Dogbeavou & Associes Confederation Timor-Leste Perrin Gamatho Nicolas Kossi Akidjetan Martial Akakpo et Associés Komi Tsakadi Stein Carrington Francisco de Deus Maia Ordre National Cabinet De Me Tsakadi GSAL Designs Ltd. Banco Central de des Architectes du Ayélé Annie Gbadoe Deckon Timor-Leste Togo (ONAT) Aquereburu and Partners, Senyo Komla Wozufia Luis Dini Société d’Avocats Comelec Électricité HSMDT Ltd. Tony Duarte Yves Yaovi Akoue Juridique et Fiscal ETINSEL Apotevi Zekpa Rosanne Dopson Anthony Frazier Mèmèssilé Dominque Gnazo Compagnie Energie J.D. Sellier & Co. Kossi Adotê Akpagana Cabinet de Notaire Gnazo Electrique du Togo (CEET) João Galamba de Oliveira SCP Dogbeavou & Associes Thomas Escalante Abreu and C&C Advogados Atchroe Leonard Johnson Komla Edem Zotchi TransUnion Richard Kowovi A. SCP Aquereburu & Partners Martial Akakpo et Associés Adi Ghanie Akpoto-Kougblenou Hadyn-John Gadsby PwC Indonesia Studio Alpha A.I.C. Sandra Ablamba Johnson TONGA J.D. Sellier & Co. Présidence de la Renato Guerra de Almeida Kafui Amekoudi République du Togo Rosamond Bing Jeffrey Herrera Miranda & Associados Martial Akakpo et Associés Lands, Survey and Natural Fitzwilliam Stone Molgah Kadjaka-Abougnima Resources Ministry Furness-Smith & Morgan Ashish Gupta Cabinet de Notaire National Insurance Kadjaka-Abougnima Tarek Hosein Timor-Leste SA (NITL) HSMDT Ltd. ACKNOWLEDGMENTS 295
Melissa Inglefield Amel Ben Farhat Mahmoud Hassen Can Yasin Aksoy Aysuda Meryem Baysal M. Hamel-Smith & Co. Agence de Promotion Lawyer Paksoy Law Firm Deloitte member of Lex Mundi de l’Industrie et de l’Innovation—APII Anis Jabnoun Erturul Aksoy Serdar Bezen Dexter Lall Gide Loyrette Nouel, PwC Turkey Bezen & Partners Premier Customs Wassim Ben Mahmoud member of Lex Mundi Brokerage Bureau Wassem Müjdem Aksoy Çevik Yeim Bezen Ben Mahmoud Badis Jedidi Cerraholu Law Firm Bezen & Partners Sunil Lalloo Meziou Knani & Associés GA Farrell and Associates Amel Ben Rahal Bora Aktürk Aye Eda Biçer Banque Centrale de Tunisie Sami Kallel Aktürk AB Çakmak Law Firm Kevin Maraj Kallel & Associates PricewaterhouseCoopers Anis Ben Said Simge Akyüz-Haybat Cansin Bilal Limited Global Auditing & Advising Hatem Louati Devres Law Office PwC Turkey Agence de Promotion Imtiaz Mohammed Abdelfetah Benahji de l’Industrie et de Duygu Alkan Dilara Bilgen Delta Electrical Ferchiou & Associés l’Innovation—APII Mavioglu & Alkan PwC Turkey Contractors Ltd. Law Office (ADMD) Slah-Eddine Bensaid Mabrouk Maalaoui Gorkem Bilgin Nassim Mohammed SCET-Tunisie CAF Membre du Réseau Cansu Alparman Mehmet Gün & Partners EY International PwC Mavioglu & Alkan Abdessattar Berraies Law Office (ADMD) Aysegul Bogrun David Montgomery Cabinet Zaanouni Samia Mayara Ersoy Bilgehan Lawyers HLB Montgomery & Co. & Associés Accelea Engineering Ekin Altinta and Consultants PwC Turkey Evelyn Murphy Peter Bismuth Sarah Mebazaa Ali Ömer Bou Tropical Shipping Tunisie Electro Technique Architect Cemal Araalan Egemenolu Hukuk Bürosu Agency Unlimited Postacioglu Law Firm Maryem Blidi Ben Karim Radhi Meddeb Seyma Boydak Sheldon Mycoo Abu Ghazaleh Comete Engineering Selin Barlin Aral Serap Zuvin Law Offices Synovations Limited Intellectual Property Paksoy Law Firm Amel Mrabet Yildirim Bozbiyik Kevin Nurse Issameddine Boujemaa El Ajeri Lawyers EAL Can Argon Ministry of Finance Johnson, Camacho & Singh Société Tunisienne White & Case LLP de l’Electricité et Mohamed Taieb Mrabet Nevzat Bozta Yolander Persaud du Gaz (STEG) Banque Centrale de Tunisie Akin Volkan Arikan Istanbul Regional Court Ashmead Ali & Co. Arikan Partners Omar Boukhdir Sami Mrabet Ali Cem Budak Sonji Pierre Chase ITO Logistic Tunisie Ministère des Nazli Arikan Av. Ali Cem Budak Johnson, Camacho & Singh Domaines de l’État Arikan Partners Salaheddine Caid Essebsi Gülce Budak Catherine Ramnarine Caid Essebsi & Ben Imen Nouira Ergun Benan Arseven PwC Turkey M. Hamel-Smith & Co. Salem Associés Conservation Morolu Arseven member of Lex Mundi Foncière Tunisia Deniz Bulut Elyes Chafter Eris Arslan Vesta Gümrük Deoraj Ramtahal Chafter Raouadi Law Firm Olfa Othmane Koc Holding Müsavirlii Ltd. ti. Ministry of Local Banque Centrale de Tunisie Government Zine el Abidine Chafter Ramiz Arslan Baak Bumin Chafter Raouadi Law Firm Habiba Raouadi Morolu Arseven PERA Construction Krystal Richardson Chafter Raouadi Law Firm M. Hamel-Smith & Co. Ali Chaouali Nizameddin Aa Berkant Cagal member of Lex Mundi Société Tunisienne de Hafedeh Trabelsi Istanbul General PwC Turkey l’Elecricité et du Gaz (STEG) Cabinet d’Architecture Chamber of Estate Andre Rudder Hafedeh Trabelsi Agents and Tradesmen Hakan Çaglar J.D. Sellier & Co. Anissa Charradi Emay Inaat Taahhut Commune de Tunis Wassim Turki Erdem Atilla Sanayi ve Ticaret A.. Alana T.G. Russell AWT Audit & Conseil Pekin & Pekin Ashmead Ali & Co. Faouzi Cheikh Hasan Calayan Banque Centrale de Tunisie Anis Wahabi Dilek Aydemir Abcoo Alice Salandy AWT Audit & Conseil Yeditepe University GSAL Designs Ltd. Abdelmalek Dahmani Timur Cakmak Dahmani Transit Mohamed Zaanouni Aykut Aydin KPMG Arun Seenath International Cabinet Zaanouni Bezen & Partners Deloitte & Associés Esin Çamlibel Mohamed Derbel lay Aykanat Turunç Law Office Debra Thompson BDO Ministry of Finance Ministry of Customs M. Hamel-Smith & Co. and Trade Nabi Can Acar member of Lex Mundi Walid I. Dziri TURKEY Morolu Arseven All Seas Shipping Agency Elvan Aziz Tammy Timal-Toonday Boaziçi Elektik Paksoy Law Firm Ahmet Can Balak Grant Thornton ORBIT Mohamed Lotfi El Ajeri Daitim A (Beda) Ministry of Customs Solutions Limited El Ajeri Lawyers EAL Menduh Bagci and Trade Eczacibai Ekom Gartner KG Transport Jonathan Walker Sarra Elloumi Di Ticaret A.. Gökhan Çanaçi M. Hamel-Smith & Co. Cabinet Zaanouni Derya Baksi General Directorate member of Lex Mundi & Associés Istanbul Anadolu Yakasi Tarlan—Baksi Law Firm of Land Registry Elektirik Daitim irketi and Cadastre Nikkel Wiltshire Abderrahmen Fendri Aslihan Balci M. Hamel-Smith & Co. CAF Membre du Réseau Metin Abut Somay Hukuk Bürosu Uraz Canbolat member of Lex Mundi International PwC Morolu Arseven Cerraholu Law Firm Z. layda Balkan TUNISIA Amine Ferchiou Erol Acun Mavioglu & Alkan Zeynep Cantimur Ferchiou & Associés Özak Tekstil Law Office (ADMD) Capital Markets Amel Abida Board of Turkey Banque Centrale de Tunisie Noureddine Ferchiou Hakan Au Naz Bandik Hatipoglu Ferchiou & Associés Penetra YMM Ltd. Çakmak Law Firm Maria Lianides Çelebi Ines Belardi Bener Law Office, CAF Membre du Réseau Rym Ferchiou Zeynep Ahmetolu Erdem Basgul member of Ius Laboris International PwC Ferchiou & Associés Morolu Arseven Çakmak Law Firm Ezgi Celik Adly Bellagha Amina Fradi Tucan Akalin Ipek Batum Turkish Industry and Adly Bellagha & Associates CAF Membre du Réseau Bezen & Partners Morolu Arseven Business Association International PwC Henda Ben Achour Osman Akkaya Ayça Bayburan Pinar Çelik Adly Bellagha & Associates Asma Ghoul Arnavutkoy Municipality Mavioglu & Alkan MGC Legal Office de la Topographie Law Office (ADMD) Zied Ben Ali et du Cadastre Mey Akkayan Serdar Cetin Société Tunisienne Herguner Bilgen Ozeke Volkan Bayram ERK Project Engineering d’Industrie Electrique Kamel Gomri Attorney Partnership ORGE Electrical Consulting Company Ltd. et de Lumière (STIEL) Commune de Tunis Contracting ule Akku Hakki Cihan Türk Imen Guettat Ersoy Bilgehan Lawyers Harun Bayramoglu MGC Legal CAF Membre du Réseau and Consultants ITKIB Istanbul Textile International PwC and Apparel Exporters’ Association 296 DOING BUSINESS 2019
Melis Çolakolu Gökhan Fikirli Zeynep Kalayci Yavuz Oner Ömer Kayhan Seyhun Mavioglu & Alkan Capital Gümrük Paksoy Law Firm KPMG Central Bank of the Law Office (ADMD) Müsavirlii Ltd. ti Republic of Turkey Serdar Kale Volkan Oray Niyazi Çömez Özgür Can Geçim Serdar Kale Law Firm Güler Dinamik Gümrük Sinan iva Deloitte EY Müavirlii A General Directorate Adil Kar of Land Registry lsa Cokun Tuba Gedik Küre naat Burcu Osmanoglu and Cadastre PwC Turkey Osmanoglu Hukuk | Yavuz Dayiolu Seda Karaman Osmanoglu Law Firm Sezil Simsek PwC Turkey Tuçe Gödekli Ergun Avukatlik Burosu PwC Turkey PwC Turkey Nursen Osmanoglu Sabiha Busra Demir Özge Kavasolu Osmanoglu Hukuk | Selim Sogutlu Morolu Arseven Ali Gözütok The Banks Association Osmanoglu Law Firm Dogus Holding Dirican Gözütok Baci of Turkey Ebru Demirhan Yusuf Mansur Özer Ayse Ülkü Solak Taboglu & Demirhan Serkan Gul Firat Baris Kavlak Ersoy Bilgehan Lawyers Morolu Arseven Herguner Bilgen Ozeke Kavlak Law Firm and Consultants Emine Devres Attorney Partnership Murat Soylu Devres Law Office Burak Kepkep Hande Özgen Bezen & Partners Berkay Gül Paksoy Law Firm MGC Legal Ebru Dicle Kolcuolu Demirkan Ilke Isin Süer Turkish Industry and Koçakli Attorneys-at-Law Hasan Kilic Can Özilhan Bezen & Partners Business Association Deloitte Bezen & Partners Müge Gül Esin Tabolu ule Dilek Çelik Postacioglu Law Firm Özlem Kizil Voyvoda Afife Nazligül Özkan Taboglu & Demirhan Cerraholu Law Firm Çakmak Law Firm Mavioglu & Alkan Kenan Güler Law Office (ADMD) Aysenaz Tahmaz Deniz Dinçer Öner Güler Dinamik Gümrük Melis Öget Koç Çakmak Law Firm PwC Turkey Müavirlii A Kolcuolu Demirkan Ufuk Özongun Koçakli Attorneys-at-Law Olam International Baris Talay Derya Doan Omer Gumusel EvoLog, Evoluation Morolu Arseven Pekin & Bayar Law Firm Serhan Koçakli Turhan Ozturk Ozturk Logistics Kolcuolu Demirkan BT Customs Dilara Duman Arzum Gunalcin Koçakli Attorneys-at-Law Dilara Tamtürk Duman Law Office Günalçin Hukuk Bürosu Özlem Özyiit Mavioglu & Alkan Korhan Kocali YASED—International Law Office (ADMD) Safa Mustafa Durakolu Nurettin Gündomu Cerraholu Law Firm Investors Association Çakmak Law Firm Aktif Investment Bank AS Berk Tanrida Galya Kohen Ahmed Pekin Mavioglu & Alkan Hakan Durusel Zeki Gündüz Taboglu & Demirhan Pekin & Pekin Law Office (ADMD) Pekin & Pekin PwC Turkey Övgü Kopal Ferhat Pekin Eda Tanriverdi Egemen Egemenolu Remzi Orkun Guner Turunç Law Office Pekin & Bayar Law Firm Turunç Law Office Egemenolu Hukuk Bürosu Mavioglu & Alkan Law Office (ADMD) Demet Basak Korkmaz lknur Peksen Gokbige Tanyildiz Yunus Egemenolu Istanbul Commercial Ersoy Bilgehan Lawyers Mavioglu & Alkan Egemenolu Hukuk Bürosu Mustafa Güne Court of First instance and Consultants Law Office (ADMD) MGC Legal Yasin Ekmen Umut Korkmaz Baris Polat Bekir Tarik Yigit TOBB—The Union of Burcu Güray Pekin & Pekin Senguler & Senguler General Directorate Chambers and Commodity Morolu Arseven of Land Registry Exchanges of Turkey Fatma pek Küçükkalfa Etem Postaciollu and Cadastre Ömer Gürbüz Postacioglu Law Firm Postacioglu Law Firm Emre Eldener Mehmet Gün & Partners Aylin Tarlan Tüzemen Kita Logistics Dilek Kursuncu Tolga Poyraz Tarlan—Baksi Law Firm Ayegül Gürsoy Cerraholu Law Firm Egemenolu Hukuk Bürosu Bilinç Emirolu Cerraholu Law Firm Mehmet Ali Taskin Pekin & Pekin Umit Kurt Erenalp Rençber Odaman & Taskin Law Firm Deniz Güven Time Proje Yonetimi A.S. Mirze-Rençber Gülen Engin Duman Law Office Selen Terzi Özsoylu Çakmak Law Firm Aybala Kurtuldu Enis Sinan Reyhan Paksoy Law Firm Mustafa Hakan Serap Zuvin Law Offices Herguner Bilgen Ozeke Nilay Enkür Altin Emlak A.. Attorney Partnership Duygu Tokadam Subai Turunç Law Office Mert Kutlar Tarlan—Baksi Law Firm Ridvan Haliloglu Mavioglu & Alkan Çail Sahin Gökben Erdem Dirican Mundoimex Customs Law Office (ADMD) PwC Turkey Filiz Toprak Dirican Gözütok Baci Brokerage Mehmet Gün & Partners Dilara Leventolu Eda Sahin Emre Ergin Ergani Deniz Hancer Taboglu & Demirhan Odaman & Taskin Law Firm Aye ebnem Tufan General Directorate Serap Zuvin Law Offices PwC Turkey of Land Registry Orhan Yavuz Maviolu Gülbin ahinbeyolu and Cadastre Remzi Hökelek Mavioglu & Alkan Central Bank of the Mert Tuglan Sariibrahimolu Law Office Law Office (ADMD) Republic of Turkey White & Case LLP Turgut Erkeskin Genel Transport Nilüfer Hotan Maral Minasyan Batuhan ahmay Sadettin Tunas Morolu Arseven Kolcuolu Demirkan Bener Law Office, General Directorate Mustafa Soner Erolu Koçakli Attorneys-at-Law member of Ius Laboris of Land Registry Ventur Customs Timur Hülagü and Cadastre Brokers LLC Central Bank of the Ömer Mirze Selim Sariibrahimolu Republic of Turkey Mirze-Rençber Sariibrahimolu Law Office Nil Tunaar Ertug Ersoy Transorient Uluslararasi ORGE Electrical Begüm lçayto Mayis Büra Mollaahmetolu Gülce Saydam Pehlivan Taimacilik ve Tic. A.. Contracting Sariibrahimolu Law Office Kolcuolu Demirkan Paksoy Law Firm Koçakli Attorneys-at-Law Nurcan Turan Goktug Ersoy Pinar lter Isi Uur Sebzeci Trade Registry Office at Paksoy Law Firm Günalçin Hukuk Bürosu Busra Nur Ozturk Bezen & Partners the Istanbul Chamber Odaman & Taskin Law Firm of Commerce Selin Erten Tolga pek Selim S. Seçkin Çakmak Law Firm Herguner Bilgen Ozeke Ahmet Arkin Obdan Seçkin Law Firm Yigit Turker Attorney Partnership Obdan Sistem Gumruk Serap Zuvin Law Offices Deniz Zeynep Erverdi Musavirligi Ltd. Ceren en Mavioglu & Alkan Sevi Islamagec White & Case LLP Mehmet Selcuk Turkoglu Law Office (ADMD) Morolu Arseven Zumbul Odaman Taskin Capital Markets Odaman & Taskin Law Firm Selen enocak Board of Turkey Naz Esen Duru Iyem Kolcuolu Demirkan Turunç Law Office Bezen & Partners Pelin Ouzer Koçakli Attorneys-at-Law Ibrahim Tutar Morolu Arseven Penetra YMM Ltd. Ecem Evin Abdulkadir Kahraman Kazim Senturk Morolu Arseven KPMG Sibel Okumusoglu Voestalpine High Burcu Tuzcu Ersin Aktürk AB Performance Metal A.S. Morolu Arseven Merve Evrim Adnan Kahveci Morolu Arseven General Directorate Mert Oner Nazli Nehir Sertbas of Land Registry KPMG Kavlak Law Firm Çada Evrim Ergün and Cadastre Ergun Avukatlik Burosu ACKNOWLEDGMENTS 297
Kayra Üçer Rose Mary Brenda Aeko Cornelius Mukiibi Gleb Bialyi Oleg Kanikovskyi Herguner Bilgen Ozeke Uganda National C. Mukiibi Sentamu Egorov Puginsky Proxen & Partners Attorney Partnership Roads Authority & Co. Advocates Afanasiev & Partners Yuriy Karpenko Mehmet Uurlu MaryRose Akii Isaac Mumfumbiro Oleg Boichuk Osnova Construction Ministry of Customs FBW Group UMEME Limited Egorov Puginsky Company and Trade Afanasiev & Partners Daniel Angualia Mark Mwanje Yuriy Katser Ürün Ülkü Angualia, Busiku & Compuscan CRB Ltd. Yulia Bondar KPMG Mavioglu & Alkan Co. Advocates HLB Ukraine Law Office (ADMD) Victoria Nakaddu Sergey Kavurko Robert Apenya Sebalu & Lule Advocates Timur Bondaryev Kievenergo Leyla Ulucan Engoru, Mutebi Advocates Arzinger Ersoy Bilgehan Lawyers Eva Nalwanga Gitta Pavlo Khodakovsky and Consultants Fred Atuhaire Kasirye Byaruhanga Alexander I. Borodkin Arzinger Capital Markets Authority and Co. Vasil Kisil & Partners Rumeysa Canan Uluçay Halyna Khomenko Sariibrahimolu Law Office Justine Bagyenda Marion Nalwanga Kakembo Pavlo Byelousov EY Bank of Uganda BDO East Africa AEQUO Metin Uluda Vadym A. Kizlenko General Directorate Edward Balaba Prosscovia Nambatya Kateryna Chechulina Ilyashev & Partners of Land Registry EY Uganda Securities CMS Cameron and Cadastre Exchange Ltd. McKenna LLC Maryana Kolyada Robert Bbosa PwC Merih Unal Kyeyune Robert Jane Nankabirwa Iaroslav Cheker Transorient Uluslararasi FBW Group KPMG Nataliia Kondrashyna Taimacilik ve Tic. A.. Alice Namuli Blazevic Asters Katende, Ssempebwa Diana Nannono Sergii Datsiv Deniz Uras & Co. Advocates Katende, Ssempebwa KPMG Stanislav Koptilin Çakmak Law Firm & Co. Advocates Ilyashev & Partners Didymus Byenkya Ivan Demtso Ü. Bari Urhan Global 6C Star Doreen Nawaali KPMG Andrey Kosharny TÜSAD Logistics Ltd. MMAKS Advocates Elit Group Aleksandr Deputat Nihan Uslu Katabazi Gerard Florence Nsubuga Elit Group Kateryna Kotenko Senguler & Senguler Volcano Coffee Limited UMEME Limited Anna Derevyanko Vladimir Kotenko Doa Usluel Marion Kakembo Kefa Nsubuga European Business EY Çakmak Law Firm KSK Associates Lawyer Association Alina Kuksenko Anil Uysal Francis Kamulegeya John Ntende Dmytro Donenko Asters Talal Abu-Ghazaleh PwC Uganda UMEME Limited ENGARDE Legal (TAG-Legal) Attorneys-at-Law Vitaliy Kulinich Ali Kankaka Patricia Ocan Egorov Puginsky Gülin Uzunlar Kyazze, Kankaka & UMEME Limited Oksana Drozach Afanasiev & Partners Özak Tekstil Co. Advocates Mercy Odu Mariana Dudnyk Alla Kushnirenko Petek Varol Doreen Kansiime Bowmans (AF Mpanga, PwC Dentons Mavioglu & Alkan Sebalu & Lule Advocates Advocates) Law Office (ADMD) Igor Dykunskyy Tatyana Kuzmenko Stephen Kasenge Charles Owiny Okello DLF Attorneys-at-Law AiG Law Firm Firat Yalçin KSK Associates Bank of Uganda Pekin & Pekin Anna Folvarochna Oles Kvyat Allan Katangaza Alex Rezida Asters Asters Ayegül Yalçinmani Bowmans (AF Mpanga, Nangwala, Rezida Cerraholu Law Firm Advocates) & Co. Advocates Andriy Fortunenko Yulia Kyrpa Avellum AEQUO Hasan Yaar Sophie Kayemba Mutebi Kenneth Rutaremwa Pekin & Pekin PwC Uganda Kateera & Kagumire Leonid Gilevich Oleksii Latsko Advocates Ilyashev & Partners Egorov Puginsky Cüneyt Yetgin Lucy Kemigisha Afanasiev & Partners Güler Dinamik Gümrük EY Businge Rwabwogo Yevgen Goncharenko Müavirlii A Mukwano Group AEQUO Yevgen Levitskyi Enoch Kibamu AEQUO Metin Anil Yiit Uganda Society Moses Segawa Yaroslav Guseynov Morolu Arseven of Architects Sebalu & Lule Advocates PwC Maksym Libanov National Securities and A. Çari Yildiz Muzamiru Kibeedi Paul Semanda Ilhar Hakhramanov Stock Market Commission Mavioglu & Alkan Kibeedi & Co. FBW Group Avellum Law Office (ADMD) Nickolas Likhachov Kenneth Kihembo Alan Shonubi Vitalii Hamalii Spenser & Kauffmann Uzay Görkem Yildiz KSK Associates Shonubi, Musoke & Co. PwC Morolu Arseven Artem Lukyanov George Philip Kulubya Brian Ssemambo Mykola Heletiy Dentons Beste Yildizili Bowmans (AF Mpanga, Compuscan CRB Ltd. CMS Cameron Turunç Law Office Advocates) McKenna LLC Anastasiya Lytvynenko Charles Lwanga Ssemanda Alkiris Law Firm Bilge Yilmaz Arnold Lule Bestin Limited Dmytro Honcharenko Mavioglu & Alkan Engoru, Mutebi Advocates Eterna Law Dmytro Makarenko Law Office (ADMD) Ambrose Turyahabwe State Service for Geodesy, Richard Marshall DHL Global Roman Hryshyn-Hryshchuk Cartography and Cadaster Can Yilmaz PwC Uganda Forwarding (U) Ltd. AEQUO Serap Zuvin Law Offices Maksym Maksymov Alex Mbonye Manzi UKRAINE Viktoriia Hut Vasil Kisil & Partners Cagatay Yuce Uganda Shippers Council Asters Deloitte Igor Agarkov Oleh Malskyy Paul Moores Rokada Group Oksana Ilchenko Eterna Law Abdülkerim Baki Yücel FBW Group Egorov Puginsky Attorney-at-Law Mykola Agarkov Afanasiev & Partners Victor Marchan John Mugalula Egorov Puginsky Dentons Murat Yülek Mugalula & Omalla Afanasiev & Partners Olga Ivanova PGlobal Global Advisory Advocates Arzinger Bohdana Marchuk and Training Services Ltd. Mykola Aleksandrov Asters Patrick Mugalula Egorov Puginsky Jon Johannesson Izzet Zakuto Katende, Ssempebwa Afanasiev & Partners IBCH Olexander Martinenko Somay Hukuk Bürosu & Co. Advocates CMS Cameron Anna Babych Oleg Kachmar McKenna LLC Serap Zuvin Henry Mugerwa AEQUO Vasil Kisil & Partners Serap Zuvin Law Offices Mutoni Construction Dmytro Melnik (U) Ltd. Iryna Bandurko Alexey Kalayda KPMG UGANDA Spenser & Kauffmann DTEK Grids Naboth Muhairwe Larysa Melnychuk Uganda Revenue Authority Agaba Muhairwe & Anastasia Belkina Tetiana Kanashchuk Zammler Ukraine LLC Co. Advocates PwC Gleeds Ukraine LLC Sona Mursalova KPMG 298 DOING BUSINESS 2019
Ivan Mustanien Roman Stepanenko Ibraheam Al Hosani Usman Elahi Motaz Qaoud EY Egorov Puginsky Dubai Courts Al Etihad Credit Bureau Al Khawaja Engineering Afanasiev & Partners Consultancy Mariya Natsyna Abdullah Al Kaytoob Rohit Ghai AiG Law Firm Andriy Stetsenko Dubai Courts 10 Leaves Limited Samer Qudah CMS Cameron Al Tamimi & Company Yuriy Nechayev McKenna LLC Yousuf Mohd Al Khazraji Syed Ali Hussnain Gilani Advocates & Legal Avellum Dubai Electricity and Al Meher Contracting Consultants Mykola Stetsenko Water Authority Co. LLC Mykola Negrych Avellum Mohamed Younus Rafeeq GEOS Development Tareq Al Marzooqi Jamal Guzlan Binlahej and Construction Olga Stetsenko Al Etihad Credit Bureau Al Ajmi Engineering Electromechanical LLC CMS Cameron Consultants Vyacheslav Nykytenko McKenna LLC Mona Al Mulla Yusuf Rafiudeen Gleeds Ukraine LLC Dubai Courts Riya Habeeb Dubai Electricity and Dmitriy Sykaluk OHM Electromechanic Water Authority Kateryna Oliynyk DLF Attorneys-at-Law Marwan Sultan Al Sabbagh Egorov Puginsky Dubai Electricity and Nazim Hashim Ashraf M. Rahman Afanasiev & Partners Dmytro Symanov Water Authority Afridi & Angell, member Adam Global Cai & Lenard of Lex Mundi Liliya Palko Mohammed Al Suboosi Azizur Rahman KPMG Marharyta Tatarova Dubai Courts Sydene Helwick Chance Electromechanical Eterna Law Al Tamimi & Company Works LLC Alesya Pavlynska Maryam Al Suwaidi Advocates & Legal Arzinger Anna Tkachenko Emirates Securities and Consultants Johnson Rajan Dentons Commodities Authority Intuit Management Serhiy Piontkovsky Mohamed Hilal Consultancy Baker McKenzie Stanislav Tolochniy Mohammad Al Suwaidi Fahad Bin Tamim Zammler Ukraine LLC Al Suwaidi & Company Advocates and Legal Mehul Rajyaguru Sergiy Popov Consultants Al Hili Star KPMG Andriy Tsvyetkov Hussam Al Talhuni Electromechanical Attorneys’ Association Ministry of Finance Ziad Jibril Works LLC Yulia Potsiluiko Gestors Talal Abu-Ghazaleh Egorov Puginsky Faizan Asif Ali Legal (TAG-Legal) Chatura Randeniya Afanasiev & Partners Viktoria Tymoshenko Blue Zone Afridi & Angell, member PwC Electromechanical LLC Edger Larose Joseph of Lex Mundi Vitaliy Pravdyuk Amptec Konnov & Sozanovsky Serhii Uvarov Muhammad Mohsin Ali Electromechanical LLC Jochem Rossel Avellum Adam Global PwC United Arab Emirates Julia Prikhodko Sony Joseph Egorov Puginsky Camiel van der Meij Amir H. Aljord Intertechs Mohammad Safwan Afanasiev & Partners PwC Abdullah Alzarooni Electromechanical Al Hashemi Planners, Advocates and Legal Contractors LLC Architects, Engineers Oleg Ptukh Andriy Valentinovich Vavrish Consultants Juridicheskij Supermarket Riverside Development Ltd. Jonia Kashalaba Said Said Hussain Almatrood PwC United Arab Emirates Dubai Trade Maksym Reshtakov Slava Vlasov Al Tamimi & Company Vasil Kisil & Partners PwC Advocates & Legal Mohammad Z. Kawasmi Mohammed Ahmed Saleh Consultants Al Tamimi & Company Dubai Municipality Roman Riabenko Yuliia Volkova Advocates & Legal Vasil Kisil & Partners AEQUO Layali AlMulla Consultants Safiya Samhan Dubai Municipality Dubai Courts Alexander Rotov Elena Volyanskaya Dean Kern Confederation of LCF Law Group Taiba Alsafar PwC United Arab Emirates Sulakshana Senanayake Builders of Ukraine Al Tamimi & Company Afridi & Angell, member Olexiy Yanov Advocates & Legal Ashraf Khadir of Lex Mundi Vadym Samoilenko Law Firm IP & C Consult LLC Consultants Al Tamimi & Company Asters Advocates & Legal Osama Shabaan Yulia Yashenkova Hassan Arab Consultants Talal Abu-Ghazaleh Olga Samusieva AiG Law Firm Al Tamimi & Company Legal (TAG-Legal) HLB Ukraine Advocates & Legal Vipul Kothari Aleksandra Yevstafyeva Consultants Kothari Auditors Hassan Shakrouf Iuliia Savchenko Egorov Puginsky & Accountants Global Team UAE Asters Afanasiev & Partners Anil Azhikodan Veettil Central Bank of the Charles Laubach Advaita Sharma Maryana Sayenko Anna Zorya United Arab Emirates Afridi & Angell, member Adam Global Asters Arzinger of Lex Mundi Elmugtaba Bannaga Arvind Sinha Natalia Selyakova Kateryna Zviagina Katrina Mackay RCS Pvt. Ltd. Business Dentons Arzinger Piyush Bhandari Reed Smith Advisors Group Olga Serbul UNITED ARAB EMIRATES Consultancy Rana Madi Walid Takrouri Law Firm IP & C Consult LLC Dubai Municipality Al Etihad Credit Bureau Qurashi Abdulghani Mazen Boustany Stepan Shef Dubai Municipality Baker McKenzie Christine Maksoud Hamad Thani Mutar HLB Ukraine Baroudi & Associates Dubai Courts Nadia Abdulrazagh Omar Bushahab Victor Shekera Nadia Abdulrazagh Business Registration Junaid Malik Nitin Tirath KPMG Advocacy & Legal in Department of Al Etihad Credit Bureau Dubai Trade Consultations Economic Development Olga Shenk Udayan Mukherjee Arun Udayabhanu CMS Cameron Hakam Abu-Zarour Maggie Chang Dentons Bright Electrical McKenna LLC Emirates Development Bank PwC United Arab Emirates Works LLC Mahmoud Najjar Oleg Shevchuk Sultan Ibrahim Al Akraf Pooja Dabir Adnan Saffarini Hannan Uddin Proxen & Partners Dubai Land Department PwC United Arab Emirates Consultants Chance Electromechanical Works LLC Naida Shykhkerimova Ahmad Al Ameri Lisa Dale Himadri Pathak KPMG Dubai Courts Al Tamimi & Company Intuit Management Alan Wood Advocates & Legal Consultancy PwC United Arab Emirates Anton Sintsov Faris Al Amoudi Consultants Egorov Puginsky White & Case Vijendra Vikram Singh Paul Baher Yousef Afanasiev & Partners Tania De Swart Talal Abu-Ghazaleh Engineering Consultants Laila Al Asbahi Reed Smith Legal (TAG-Legal) Group (ECG) Natalia Spiridonova Tamleek Real Estate Egorov Puginsky Registration Trustee Niaz Ebrahim Sinoj Philip UNITED KINGDOM Afanasiev & Partners Bright Electrical Mahmood Al Bastaki Works LLC Nicolas Pieri Companies House Yulia Spolitak Dubai Trade Reed Smith Eterna Law Ghassan El Asmar Diaz Reus & Targ LLP Obaid Saif Atiq Al Falasi Dubai Electricity and Ahmed Qamzi Iryna Stelmakh Dubai Electricity and Water Authority Central Bank of the EN Suiter & Sons Ltd. Zammler Ukraine LLC Water Authority United Arab Emirates Higgins Construction Andriy Stelmashchuk Vasil Kisil & Partners ACKNOWLEDGMENTS 299
NPS Group Katherine Keenan Benedict Sharrock Javier Gutierrez William Shawn Wedlake Bell LLP Reed Smith LLP Stuart Kane ShawnCoulson LLP The Insolvency Service Pascal Lalande Georgia Shaw Michael Guttentag Wes Sheldon White & Case LLP Her Majesty’s Wedlake Bell LLP Loyola School of Shearman & Sterling LLP Land Registry Law, Los Angeles Olivia Anderson Richard Simms Richard L. Stehl Milbank, Tweed, Hadley Sarah Lawson PwC United Kingdom Tony Hadley Otterbourg PC & McCloy LLP Denton Wilde Sapte Experian Michael Steiner Joseph Tannous Marie Batchelor Bob Ledsome Denton Wilde Sapte Thomas Halket JT Construction Birketts LLP Ministry of Housing, Communities and Philip Stopford Timi Anyon Hallem Michael Temin Gautam Bhattacharryya Local Government Shearman & Sterling LLP Manatt, Phelps Fox Rothschild LLP Reed Smith LLP & Phillips LLP Sarah Leslie William Summerlin Frederick Turner Moshe Bordon Shepherd and CMS Cameron McKenna LLP Sanford Hillsberg Milbank, Tweed, Hadley Wedderburn LLP TroyGould PC James J. Varellas III & McCloy LLP Aidan Sutton Varellas & Varellas Sandra Lou PwC United Kingdom Neil Jacobs Marlies Braun Skadden, Arps, Slate, NI Jacobs & Associates Robert Wallace Wedlake Bell LLP Meagher & Flom LLP Stuart Swift Stuart Kane Milbank, Tweed, Hadley Christopher Kelleher Hannah Brellisford Neil Maclean & McCloy LLP Seyfarth Shaw LLP Rishi Wijay Morrison & Foerster LLP Shepherd and Shearman & Sterling LLP Wedderburn LLP Isabel Vickers Joshua Kochath Kerri Bridges Milbank, Tweed, Hadley Comage Container Lines Olga Zalomiy Reed Smith LLP Neil Magrath & McCloy LLP Law Offices of Olga UK Power Networks John LaBar Zalomiy PC Danny Campbell Sam Whitaker Henry, McCord, PwC United Kingdom Christopher Mallon Shearman & Sterling LLP Bean, Miller, Gabriel Andry Zinsou Skadden, Arps, Slate, & LaBar PLLC Shearman & Sterling LLP Brendon Christian Meagher & Flom LLP Alistair White Business Law BC DLA Piper UK LLP Jen Leary URUGUAY Peter Manning CliftonLarsonAllen LLP Karen Clarke Simmons & Simmons LLP Geoff Wilkinson Equifax—Clearing CMS Cameron McKenna LLP Wilkinson Construction Sophie Jihye Lee de Informes Paul Marmor Consultants Shearman & Sterling LLP Michael Collard Sherrards Solicitors Jiménez de Aréchaga, 5 Pump Court Chambers David Ziyambi Wen-Ching Lin Viana & Brause Katie Matthews Latham & Watkins LLP Law Offices of Christopher Collins Shearman & Sterling LLP Wen-Ching Lin Ana Inés Alfaro de Hegedus Shearman & Sterling LLP UNITED STATES Fischer & Schickendantz Mark McGarry Bradford L. Livingston James Collinson Saffery Champness Diaz Reus & Targ LLP Seyfarth Shaw LLP Marta Alvarez DLA Piper UK LLP Administración Nacional Antoinette McManus Paula Allegra Stuart Kane Michael Lobie de Usinas y Transmisión Ashley Damiral PwC United Kingdom Manish Antani Seyfarth Shaw LLP Eléctrica (UTE) CMS Cameron McKenna LLP Blank Rome LLP Monika Mecevic Jim MacLellan Bernardo Amorín Neelesh Datir Dechert LLP Bjorn Bjerke The Port of Los Angeles Amorin Abogados ALBIEA Shearman & Sterling LLP Howard Morris Jeffrey Makin Alfredo Arocena John Dewar Morrison & Foerster LLP Eve Brackmann Arent Fox LLP Ferrere Abogados Milbank, Tweed, Hadley Stuart Kane & McCloy LLP Phil Moss Michael Mantell Gaston Atchugarry Lubbock Fine—member Simon Cassell Mantell Law Gaston Atchugarry Charlotte Doherty of Russell Bedford White & Case LLP Arquitectura Harbottle & Lewis International Eliza McDougall Steven Clark White & Case LLP Fernando Bado Zaki Ejaz Tom Neilson Clark Firm PLLC Estudio Dr. Mezzera Right Legal Advice Milbank, Tweed, Hadley Dietrick Miller & McCloy LLP Carlos Cruz TroyGould PC Leticia Barrios Paul Fleming Dechert LLP Peter Newman María Amalia Cruz Amy Moore Jonás Bergstein Milbank, Tweed, Hadley CliftonLarsonAllen LLP Bergstein Abogados Yvonne Gallagher & McCloy LLP Melanie L. Cyganowski Harbottle & Lewis Otterbourg PC Rob Morrison Juan Bonet Kevin Nicholson White & Case LLP Guyer & Regules, Johan Garcia PwC United Kingdom Anne-Karine Dabo member of Lex Mundi Sherrards Solicitors White & Case LLP Kelly J. Murray Felicia Hanson Ofori-Quaah PwC United States Luis Burastero Servetto Donald Gray Milbank, Tweed, Hadley Vilas Dhar Luis Burastero & Asoc. Darwin Gray LLP & McCloy LLP Dhar Law, LLP David Newberg Collier, Halpern, Carina Camarano Rakesh Grubb-Sharma Chidi Onyeche George Dimov Newberg, Nolletti LLP Dirección Nacional de Morrison & Foerster LLP Latham & Watkins LLP George Dimov, CPA Aduanas Uruguay Christopher O’Connell Louise Gullifer Elizabeth Ormesher Joshua L. Ditelberg Parker, Milliken, Clark, Enrique Canon Oxford University, CMS Cameron McKenna LLP Seyfarth Shaw LLP O’Hara & Samuelian Dirección Nacional de Commercial Law Center Aduanas Uruguay Ivy-Victoria Otradovec Buddy Donohue Jennifer Oosterbaan Andrew Haywood Shearman & Sterling LLP Shearman & Sterling LLP Shearman & Sterling LLP Lucia Carbajal Penningtons Manches LLP Posadas, Posadas & Vecino Emma Phillips Paul Drizner Michael Pettingil Jerry Healy Her Majesty’s Seyfarth Shaw LLP Shearman & Sterling LLP Maria Noel Corchs Shearman & Sterling LLP Land Registry TMF Group Michael Dyll Eric Pezold Chris Horrocks Helena Potts Texas International Freight Snell & Wilmer Victoria Costa Dechert LLP Latham & Watkins LLP Hughes & Hughes David Elden Shanen Prout Daden Hunt Edward Rarity Parker, Milliken, Clark, Law Office of Leonardo Couto Birketts LLP Shearman & Sterling LLP O’Hara & Samuelian Shanen R. Prout Jose Maria Facal & Co.
Richard Isham Matthew Roberts Paul Epstein Karen Quintana Hernán de la Fuente Wedlake Bell LLP Shearman & Sterling LLP Shearman & Sterling LLP Yusen Logistics Americas Escribanía de la Fuente
Hannah Jones Alex Rogan Julia Fetherston Kenneth Rosen Fernando De Posadas Sherrards Solicitors Skadden, Arps, Slate, Boston Consulting Group University of Alabama Posadas, Posadas & Vecino Meagher & Flom LLP School of Law Michael Josypenko Irma Foley Rosana Díaz Institute of Export Brittany Roger Orrick, Herrington Daren M. Schlecter SuperintendencIa Shearman & Sterling LLP & Sutcliffe LLP Law Office of Daren de Servicios Robert Keen M. Schlecter Financieros—Banco British International William Gould Central del Uruguay Freight Association TroyGould PC 300 DOING BUSINESS 2019
Carolina Diaz De Armas Enrique Martínez Miguel Vilariño Sabina Saparova Juan Enrique Aigster Guyer & Regules, Schickendantz Cámara de Industrias GRATA International Hoet Pelaez Castillo member of Lex Mundi Asociación de de Uruguay & Duque Despachantes de Farhad Sattarov Milagros Eiroa Aduana del Uruguay Mario Vogel Simay Kom Juan Domingo Alfonzo PwC Uruguay TMF Group Paradisi Lucía Matulevicus Nizomiddin Shakhabutdinov Torres Plaz & Araujo Karen Elorza Russell Bedford Virginia Zarauz Leges Advokat Law Firm Galante & Martins International TMF Group Servio T. Altuve Jr. Azamatjon Shavkatov Servio T. Altuve R. Analía Fernández Gonzalez Leonardo Melos UZBEKISTAN GRATA International & Asociados Bergstein Abogados Ricardo Mezzera Advokat-Himoya Victoria Smirnova Aixa Añez Javier Fernández Zerbino Mezzera Abogados Law Office Victory Yurconsalt D’Empaire Bado, Kuster, Zerbino & Rachetti Alejandro Miller Artola Chamber of Commerce Nargiza Turgunova Biba Arciniegas Guyer & Regules, and Industry of GRATA International D’Empaire José Ferrara member of Lex Mundi Uzbekistan (CCIU) ANP (Administración Bakhtiyor Yerimbetov Marian Basciani Nacional de Puertos) Federico Moares Uzbekenergo Bek Broker De Sola Pate & Brown, Russell Bedford Abogados—Consultores Hector Ferreira International Dilbar Abduganieva Nodir Yuldashev Hughes & Hughes Central Bank of the GRATA International Andrea Cruz Daniel Ignacio Mosco Gómez Republic of Uzbekistan Torres Plaz & Araujo Juan Federico Fischer Guyer & Regules, Shukhrat Yunusov Andersen Global member of Lex Mundi Ulugbek Abdullaev Dentons Geraldine d’Empaire Dentons D’Empaire Sergio Franco Pablo Mosto Dilafruz Yusupova PwC Uruguay Administración Nacional Ravshan Adilov Diplomat Law Firm Oscar de Lima G. de Usinas y Transmisión Centil Law Firm deBarr C.A. Carolina Fuica Eléctrica (UTE) VANUATU Guyer & Regules, Kirill Afanasyev Arturo De Sola Lander member of Lex Mundi María Mercedes Nin Schneider Group Sim A Construction De Sola Pate & Brown, Bergstein Abogados and Joinery Abogados—Consultores Diego Galante Zulfiya Akchurina Galante & Martins Mateo Noseda GRATA International Loïc Bernier Carlos Domínguez Hernández Guyer & Regules, Caillard & Kaddour Lea Abogados Giorgina Galante member of Lex Mundi Azizbek Akhmadjonov Galante & Martins Kosta Legal Frederic Derousseau Omar Fernandez Russo Lucía Patrón UNELCO CEPACEX Margarita Garcia Ferrere Abogados Mels Akhmedov Estudio Lozano Ltda BAS Law Firm Delores Elliott Jose Javier Garcia Alejandro Pena PwC Venezuela Alejandra García SuperintendencIa Rustam Akramov Anthony Frazier Ferrere Abogados de Servicios GRATA International Maria Geige Financieros—Banco Geoffrey Gee Despacho de Abogados Daniel García Central del Uruguay Umid Aripdjanov Geoffrey Gee & Partners miembros de Norton PwC Uruguay Centil Law Firm Rose Fulbright SC Domingo Pereira David Hudson Enrique Garcia Pini Bergstein Abogados Bobir Ziyamitdinovich Hudson & Sugden Luis Ignacio Gil Palacios Administración Nacional Artukmetov Palacios, Ortega de Usinas y Transmisión Federico Pereira KPMG Bill Jimmy y Asociados Eléctrica (UTE) PwC Uruguay Vanuatu’s Own Logistics Elvina Asanova Carlos Gouveia Marcelo Garcia Pintos Mariana Pisón GRATA International Lionel Kaluat ARKI Eléctrica CA Guyer & Regules, Bergstein Abogados Department of Labour member of Lex Mundi Arsen Ayrapetyans José Gregorio Torrealba Walter Planells Association of Customs Chris Kernot Lea Abogados Martín Gastañaga Ferrere Abogados Brokers Uzbekistan Fr8 Logistics Ltd. Ministerio de Ganadería, Litsay Guerrero Agricultura y Pesca Maria Clara Porro Jakhongir Azimov Jonathan Law CONAPRI Ferrere Abogados Diplomat Law Firm Law Partners Rodrigo Goncalvez Alfredo Hurtado Guyer & Regules, María Posada Olimkhon Azimov Marc Antoine Morel Hurtado Esteban y member of Lex Mundi SuperintendencIa Indigo Baraka Servis Cabinet AJC, an independent Asociados—member de Servicios correspondent member of Russell Bedford Nelson Alfredo Gonzalez Financieros—Banco Maxim Dogonkin of DFK International International SDV Uruguay Central del Uruguay Kosta Legal Sandy Mwetu Enrique Itriago Pablo Gonzalez María Carolina Queraltó Nail Hassanov Municipality of Port Vila Rodriguez & Mendoza TMF Group Arcia Storace Fuentes Kosta Legal Medina Abogados Edward Nalyal Daniela Jaimes Tomas Gurmendez Nadira Irgasheva Edward Nalyal & Partners Despacho de Abogados Posadas, Posadas & Vecino María Macarena Rachetti Centil Law Firm miembros de Norton PwC Uruguay Junior Natu Rose Fulbright SC Andrés Hessdörfer Javokhir Karimov Utilities Regulatory Olivera Abogados Cecilia Ricciardi Dentons Authority of Vanuatu Gabriela Longo Andersen Global Palacios, Ortega Alfredo Inciarte Blanco Dilshad Khabibullaev Gaetan Junior Pikioune y Asociados Estudio Inciarte Carolina Sarroca Centil Law Firm Utilities Regulatory Arcia Storace Fuentes Authority of Vanuatu Ricardo Luna Daniela Jaunarena Medina Abogados Olmoskhon Khamidova DataCrédito—Experian Amorin Abogados GRATA International Davidson Seth Venezuela Eliana Sartori Utilities Regulatory Jimena Lanzani PwC Uruguay Rustam Khaytmetov Authority of Vanuatu Greta Marazzi Guyer & Regules, Artifex Group Adrian & Adrian member of Lex Mundi Valeria Sasso Mark Stafford Agronegocios del Plata Stanislav Kim Barrett & Partners Rafael Alberto Medina Ulacio Santiago Madalena Diplomat Law Firm Empresas Medina Guyer & Regules, Fabiana Steinberg Martin St-Hilaire member of Lex Mundi Hughes & Hughes Sergey Mayorov Cabinet AJC, an independent Pedro Mendoza Simay Kom correspondent member Mendoza Davila Toledo Leandro Marques Dolores Storace of DFK International PwC Uruguay Arcia Storace Fuentes Tatyana Popovkina José Manuel Ortega Medina Abogados GRATA International VENEZUELA, RB Palacios, Ortega Ana Claudia Marrero y Asociados Bergstein Abogados Carolina Techera Manzura Raximova Tamara Adrian PwC Uruguay Dentons Adrian & Adrian Pedro Pacheco Enrique Martinez PwC Venezuela Asociación de Juan Ignacio Troccoli Mirzaaziz Ruziev Yanet Aguiar Despachantes de Andersen Global GRATA International Despacho de Abogados Bruno Paredes Aduana del Uruguay miembros de Norton Logistika TSM Pablo Varela Muzaffar Salomov Rose Fulbright SC Posadas, Posadas & Vecino Credit Bureau Credit Informational- Analytical Centre LLC ACKNOWLEDGMENTS 301
Ruth Paz Anh Tuan Le Hung Duy Pham Son Ha Vuong Wroud Meliji PwC Venezuela The National Credit Russell Bedford KTC Vision & Associates The Palestinian Company Information Centre—The Assurance & Business for Operational and Bernardo Pisani State Bank of Vietnam Advisors—member Kent Wong Capital Lease (Pallease) Rodriguez & Mendoza of Russell Bedford VCI Legal Nhan Le International Jamal Milhem Domingo Piscitelli Duane Morris LLC WEST BANK AND GAZA Talal Abu-Ghazaleh Torres Plaz & Araujo Huong Pham Legal (TAGLegal) Phuong Uyen Le Hoang YKVN EY Alfonso Porras Russin & Vecchi Manal Nassar Altum Abogados Thanh Huong Pham Ministry of Finance & Jerusalem District Loc Le Thi The National Credit Planning—Customs & Electricity Company Juan Carlos Pró-Rísquez YKVN Information Centre—The Excises, VAT Directorate (JDECo) Despacho de Abogados State Bank of Vietnam miembros de Norton Phuoc Le Van Basel Abdo Mark G. Nesnas Rose Fulbright SC Ho Chi Minh City Power Thu Trang Pham ITTQAN Consulting Services ITTQAN Consulting Services Corporation (EVN HCMC) Vision & Associates Luis Mariano Rodriguez Tareq Al Masri Samer Odeh CONAPRI Logan Leung Tien Minh Pham Ministry of National Land Registration Rajah & Tann LCT Lawyers Indochine Counsel Economy Pedro Saghy Raed Rajab Despacho de Abogados Tien Ngoc Luu Anh Vu Phan Shadi Al-Haj miembros de Norton Vision & Associates Indochine Counsel PwC Wael Saadi Rose Fulbright SC PwC Christopher Marjoram Trung Viet Phan Sharhabeel Al-Zaeem Eva Marina Santos PwC Vietnam Honor Partnership Law Al-Zaeem & Associates Maysa Sarhan Hoet Pelaez Castillo Company Limited (HPLaw) Palestinian Monetary & Duque Hoang Minh Duc Haytham L. Al-Zubi Authority Duane Morris LLC Viet D. Phan Al-Zubi Law Office Laura Silva Aparicio LuatPVD Suhaib Sharif Lea Abogados Lan Nghiem Hoang Moayad Amouri Sharp & Beyond for PwC Vietnam Le Mai Phuong PwC Legal and Investment Jean Paul Simon Ho Chi Minh City Power Consulting Services Torres Plaz & Araujo Duy Minh Ngo Corporation (EVN HCMC) Muhanad Assaf VB Law ITTQAN Consulting Services Mazin Theeb Franco Stanzione Phan Nguyen Minh Phuong Shahd Electrical Stanzione Dang Nguyen VN Counsel Hanna Atrash Engineering Consultants Marubeni Vietnam AEG Elias Tarbay Company Limited Dang Anh Quan YEMEN, REP. Lea Abogados Russin & Vecchi Firas Attereh Hien Nguyen Hussam Attereh Group Khalid Abdullah Lenhy Saraid Torrealba Flores DIMAC Law Firm Phan Vinh Quang for Legal Services Sheikh Mohammed Empresas Medina Asian Development Bank Abdullah Sons (est. 1927) HK Oanh Nguyen Mekong Business Initiative Duaa Aweida Oscar Ignacio Torres Baker McKenzie ITTQAN Consulting Services Tariq Abdullah Travieso Evans Arria Nguyen Que Tam Law Offices of Sheikh Rengel & Paz Hoang Kim Oanh Nguyen CSP Legal LLC Anan Boshnaq Tariq Abdullah Baker McKenzie E-Freight International Co. Andreina Velásquez Van Anh Thai Shafiq Adat D’Empaire Huong Nguyen Russell Bedford Ayman Dahbour Law Offices of Sheikh Mayer Brown LLP KTC—member of Russell Talal Abu-Ghazaleh Tariq Abdullah Salomon Wahnich Bedford International Legal (TAGLegal) DataCrédito—Experian Khanh Ly Nguyen Ghazi Shaif Al Aghbari Venezuela Russell Bedford KTC Nguyen Thi Hong Thang Imad Dayyah Al Aghbari & Assurance & Business VN Counsel Training & Management Partners Law Firm VIETNAM Advisors—member Institute (TAMI) of Russell Bedford Dinh The Phuc Khaled Al Wazir Grant Thornton LLP International Electricity Regulatory Ashraf Far Khaled Al Wazir Law Firm Authority of Vietnam ITTQAN Consulting Services Viet Anh Hoang Phong Nguyen Noura Yahya H. Al-Adhhi DIMAC Law Firm Gide Loyrette Nouel, Le Thi Diem Ali Faroun Central Bank of Yemen member of Lex Mundi Bizconsult Law Firm Palestinian Monetary Tam Bui Authority Abdul Gabar A. Al-Adimi DIMAC Law Firm Q. Anh Nguyen Nguyen Thi Thu Ha Abdul Gabar A. Al-Adimi Group Counsel Bizconsult Law Firm Lina Ghbeish for Construction & Trade Frederick Burke Palestine Capital Baker McKenzie Thanh Hai Nguyen Le Thi Thu Phuong Markets Authority Yaser Al-Adimi Baker McKenzie DFDL Abdul Gabar A. Al-Adimi Tran Cong Quoc Amer Habash for Construction & Trade Bizconsult Law Firm Thi Phuong Lan Nguyen Tan Heng Thye Vietnam Credit CSP Legal LLC Nadeen Haddad Ramzi Al-Ariqi Giles Thomas Cooper Information JSC (PCB) The Palestinian Company Grant Thornton Yemen Duane Morris LLC Antoine Toussaint for Operational and Thi Phuong Thao Nguyen Indochina Legal Law Firm Capital Lease (Pallease) Hesham Al-Bawani Ba Hai Minh Dao Vietnam Credit Khaled Al Wazir Law Firm Honor Partnership Law Information JSC (PCB) Son Tran Duc Yousef Hammodeh Company Limited (HPLaw) Rajah & Tann LCT Lawyers Palestine Auditing & Khaled Al-Buraihi Thu Ha Nguyen Accounting Co. Khaled Al-Buraihi for Thi Bich Tram Dao DFDL Linh Tran Thi Ngoc Advocacy & Legal Services Indochine Counsel LuatViet—Advocates Ali Hamoudeh Tieu My Nguyen & Solicitors Jerusalem District Ahmed Al-Gharasi Thanh Huu Dinh Honor Partnership Law Electricity Company Al-Ghasari Trading Bee Logistics Corporation Company Limited (HPLaw) Tran Yen Uyen (JDECo) CSP Legal LLC Mohamed Taha Hamood Van Dinh Thi Quynh Tram Nguyen Samir Hulileh Al-Hashimi PwC Vietnam YKVN Thuy Vy Vo PADICO Holdings Mohamed Taha Baker McKenzie Hamood & Co. Thuy Linh Do Trang Nguyen Hiba I. Husseini Russell Bedford KTC The National Credit Emerald Minh Ngoc Vu Husseini & Husseini Omar Yahay Al-Qatani Assurance & Business Information Centre—The PwC Vietnam Central Bank of Yemen Advisors—member State Bank of Vietnam Rasem Kamal of Russell Bedford Hong Hanh Vu Kamal & Associates— Ameen Al-Rabeei International Tuan Nguyen Mayer Brown LLP Attorneys and Sawsia Organization Counsellors-at-Law Dang The Duc Viet Trung Nguyen Thu Hang Vu Mahmood Abdulaziz Indochine Counsel Baker McKenzie Honor Partnership Law Raja Khwialed Al-Sharmani Company Limited Companies Control Lawyer Thanh Duong Dong Huong Nguyen Thi DIMAC Law Firm Rajah & Tann LCT Lawyers Que Vu Thi Sireen Lubbadeh Abdulla Farouk Luqman Rajah & Tann LCT Lawyers Ministry of National Luqman Legal Advocates Tran Quang Huy Dung Pham Economy & Legal Consultants VILAF Law Firm Indochina Legal Law Firm Quoc Vuong Group Counsel Dima Saad Mashaqi Dai Thang Huynh Ramallah Municipality 302 DOING BUSINESS 2019
Amani Hail Sashi Nchito Kateka Ngosa Simachela R. R. Mariwa John Ridgewell Central Bank of Yemen Nchito and Nchito Nchito and Nchito Zimbabwe Electricity BCHOD and Partners Advocates Advocates Transmission & Ejlal Mofadal Distribution Company Edward Rigby Central Bank of Yemen Kasweka Konga Chitembo Simwanza Casling, Rigby, McMahon Corpus Legal Practitioners ZESCO Ltd. Tsungirirai Marufu-Maune Laila A. Mohammed Gutu & Chikowero C.M. Ruzengwe Al Aghbari & George Liacopoulos Mildred Stephenson HLB Zimbabwe Partners Law Firm Zdenakie Commodities Ltd. Credit Reference David Masaya Bureau Africa Limited PwC Zimbabwe Unity Sakhe Khaled Mohammed Salem Ali Lubinda Linyama T/A TransUnion Kantor & Immerman Luqman Legal Advocates Eric Silwamba, Jalasi Chris Masimu & Legal Consultants & Linyama Legal Jimmy Zulu Divine Freight Forwarding Sichoni Takoleza Practitioners Deloitte (Private) Limited Zimbabwe Investment Nigel Truscott Authority Damac Group Mwangala Lubinda Lungisani Zulu Collen Masunda Sharpe Howard & Mwenye Bank of Zambia Reserve Bank of Zimbabwe Murambiwa Tarabuku ZAMBIA Pearce McComish Fumanikile Lungani ZIMBABWE Norman Mataruka Architects Azizhusein Adam Corpus Legal Practitioners Reserve Bank of Zimbabwe AD Adams & Co. Financial Clearing Bureau Christopher Mapani Chengelanai Mavil Salome Banda Patents and Companies Richard Beattie PwC Zimbabwe KPMG Registration The Stone/Beattie Studio Agency (PACRA) Jim McComish Wilson Banda Moses Bias Pearce McComish Patents and Companies Bhekitemba Mbuyisa Majestic Tobacco Pvt. Ltd. Architects Registration Lusaka City Council Agency (PACRA) Whitney Bias Nyasha Mhunduru Hilary Michelo Majestic Tobacco Pvt. Ltd. Expert Decision Judy Beene Zambia Revenue Authority Systems Zimbabwe Lusaka City Council Peter Cawood Jyoti Mistry PwC Zimbabwe H.P. Mkushi Lewis K. Bwalya PwC Zambia Sawyer & Mkushi ZESCO Ltd. Innocent Chagonda Alick Mponela Atherstone & Cook Tatenda Moyo Anthony Bwembya Corpus Legal Practitioners Kantor & Immerman Patents and Companies Onias Chigavazira Registration Mukuka Mubanga HLB Zimbabwe Benjamin Mukandi Agency (PACRA) ZESCO Ltd. Freight World Pvt. Ltd. Clayton Z. Chikara Chisanga Perry Chansongo Chintu Y. Mulendema Dhlakama B. Attorneys Haruperi Mumbengegwi Zenith Business Solutions CYMA Manokore Attorneys Nonhlanhla Chiromo Kazimbe Chenda Muchinda Muma Reserve Bank of Zimbabwe Tiri Muringani Simeza, Sangwa & Corpus Legal Practitioners Speartec Associates Advocates Ruzayi Chiviri Henry Musonda Reserve Bank of Zimbabwe Lina Mushanguri Lilian Chibale Kiran & Musonda Zimbabwe Stock KPMG Associates James Chiwera Exchange Limited NSSA Bonaventure Chibamba Lloyd Musonda Eldard Mutasa Mutale Patents and Companies Beloved Dhlakama High Court Zimbabwe Ellis & Co. Registration Dhlakama B. Attorneys Agency (PACRA) Ostern Mutero Sydney Chipoyae Farayi Dyirakumunda Sawyer & Mkushi John Kaite Legal Chanda Musonda-Chiluba Expert Decision Practitioners Africa Legal Network (ALN) Systems Zimbabwe Alec Tafadzwa Muza Mawere & Sibanda Alick Chirwa Arthi Muthusamy Paul Fraser Legal Practitioners Sinok Logistics Ltd. PwC Zambia Lofty & Fraser Christina Muzerengi Sydney Chisenga Joshua Mwamulima Innocent Ganya Grant Thornton Zimbabwe Corpus Legal Practitioners Corpus Legal Practitioners ZIMDEF Christopher Muzhingi Robin Durairajah Nakayiwa Teddy Mwanza Takunda Gumbo PwC Zimbabwe Chibesakunda & Company, Lusaka City Council Chinawa Law Chambers member of DLA Piper Group Sympathy Muzondiwa Kafula Mwiche Takura Gumbo Sawyer & Mkushi Namuyombe Gondwe Madison Financial Atherstone & Cook Swift Freight Services PLC Duduzile Ndawana International Ltd. Obert Chaurura Gutu Gill, Godlonton & Gerrans Alice Mwila Gutu & Chikowero Edgar Hamuwele Deloitte Maxwell Ngorima Grant Thornton Zambia Charles Jaure BDO Tax & Advisory Nchima Nchito Zimbabwe Investment Services Pvt. Ltd. Grant Henderson Nchito and Nchito Authority Chibesakunda & Company, Advocates Edwell Ngwenya member of DLA Piper Group Stanley Jumbe Freight World Pvt. Ltd. Francis K. Ngomba Majestic Tobacco Pvt. Ltd. Jackie Jhala Lusaka City Council Tatenda Nhemachena Corpus Legal Practitioners Kudzanai Kapurura Mawere & Sibanda Kanti Patel Gutu & Chikowero Legal Practitioners Malcolm G.G. Jhala Christopher Russell Deloitte Cook & Co. Charity Machiridza Farai Nyabereka BDO Tax & Advisory Manokore Attorneys Chishimba Kachasa Solly Patel Services Pvt. Ltd. Chibesakunda & Company, Christopher Russell Philip Nyakutombwa member of DLA Piper Group Cook & Co. Memory Mafo Nyakutombwa Scanlen & Holderness Legal Counsel John K. Kaite Michael Phiri John Kaite Legal KPMG Hazvinei Mahachi Michael Nyamazana Practitioners Gutu & Chikowero Africa Corporate Advisors Palmira Pio Kelly Kalumba Africa Legal Network (ALN) Faro Mahere Dorothy Pasipanodya Green Cold Architects Gill, Godlonton & Gerrans Gill, Godlonton & Gerrans Joof Pistorius Thomas Kamunu AFGRI Corporation Limited Sarfraz Mahomed Phillipa M. Phillips Credit Reference Dhlakama B. Attorneys Phillips Law Bureau Africa Limited Namakuzu Shandavu T/A TransUnion Corpus Legal Practitioners Chatapiwa Malaba Nobert Musa Phiri Kantor and Immerman Muvingi & Mugadza Lindiwe Shawa Legal Practitioners PwC Zambia Oleen Maponga nee Singizi Expert Decision Systems Zimbabwe Doing Business 2019 is the 16th in a series of annual reports investigating the regulations that enhance business activity and those that constrain it. The report provides quantitative indicators covering 11 areas of the business environment in 190 economies. The goal of the Doing Business series is to provide objective data for use by governments in designing sound business regulatory policies and to encourage research on the important dimensions of the regulatory environment for firms.
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