table 14.3 correlations between economy distance to ... · doing business 201 summaries of doing...

doing Business 2016168

increase in their distance to frontier score from the previous year using comparable data.

Selecting the economies that imple-mented regulatory reforms in at least three topics and had the biggest improve-ments in their distance to frontier scores is intended to highlight economies with ongoing, broad-based reform programs. The improvement in the distance to frontier score is used to identify the top improvers because this allows a focus on the absolute improvement—in contrast with the relative improvement shown by a change in rankings—that economies have made in their regulatory environ-ment for business.

EASE OF DOING BUSINESS RANKING

The ease of doing business ranking ranges from 1 to 189. The ranking of economies is determined by sorting the aggregate distance to frontier scores, rounded to two decimals.

NOTES

1. See Djankov, Manraj and others (2005). Principal components and unobserved components methods yield a ranking nearly identical to that from the simple average method because both these methods assign roughly equal weights to the topics, since the pairwise correlations among indicators 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.

2. 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.

3. Changes making it more difficult to do business are subtracted from the total number of those making it easier to do business.

TABLE 14.3 Correlations between economy distance to frontier scores for Doing Business topics

Dealing with construction

permitsGetting

electricityRegistering

propertyGetting credit

Protecting minority investors Paying taxes

Trading across

bordersEnforcing contracts

Resolving insolvency

Starting a business 0.39 0.40 0.45 0.39 0.48 0.50 0.42 0.43 0.46

Dealing with construction permits 0.41 0.48 0.30 0.32 0.41 0.38 0.35 0.35

Getting electricity 0.50 0.38 0.42 0.47 0.55 0.54 0.54

Registering property 0.48 0.50 0.47 0.46 0.62 0.52

Getting credit 0.51 0.28 0.42 0.37 0.54

Protecting minority investors 0.36 0.42 0.43 0.58

Paying taxes 0.50 0.37 0.35

Trading across borders 0.44 0.56

Enforcing contracts 0.45

Source: Doing Business database.

Doing Business 2016

Summaries of Doing Business reforms in 2014/15

Doing Business reforms affecting all sets of indicators included in this year’s report, implemented from June 2014 to June 2015.

✔ Reform making it easier to do business ✘ Change making it more difficult to do

business

Afghanistan

✘ Starting a businessAfghanistan made starting a business more costly by increasing the registra-tion and publication fees.

✔ Getting creditAfghanistan improved access to credit information by launching a credit registry.

Albania

✘ Dealing with construction permitsAlbania made dealing with construc-tion permits more difficult by suspend-ing the issuance of building permits.

✔ Protecting minority investorsAlbania strengthened minority inves-tor protections by introducing legal requirements for immediate disclosure of related-party transactions to the public.

✔ Trading across bordersAlbania made exporting easier by implementing an electronic risk-based inspection system, which reduced the time for border compliance.

Algeria

✔ Starting a businessAlgeria made starting a business easier by eliminating the requirement to obtain managers’ criminal records.

✔ Dealing with construction permitsAlgeria made dealing with construc-tion permits easier by eliminating the legal requirement to provide a certified copy of a property title when applying for a building permit.

Angola

✔ Starting a businessAngola made starting a business easier by improving registration proce-dures and reducing the fees to register a company.

✔ Paying taxesAngola made paying taxes less costly for companies by reducing the corpo-rate income tax rate.

Armenia

✔ Dealing with construction permitsArmenia made dealing with construc-tion permits easier by exempting lower-risk projects from requirements for approval of the architectural drawings by an independent expert and for technical supervision of the construction.

✔ Trading across bordersArmenia reduced the time and cost for documentary and border compliance for trade with the Russian Federation

Reforms affecting the labor market regulation indicators are included here but do not affect the ranking on the ease of doing business.


by joining the Eurasian Economic Union.

✔ Enforcing contractsArmenia made enforcing contracts easier through a new law requiring that cases be assigned to judges randomly, and through a fully automated system, in courts throughout the country.

Azerbaijan

✔ Starting a businessAzerbaijan made starting a business easier by abolishing the requirement to use a corporate seal.

✔ Dealing with construction permitsAzerbaijan made dealing with con-struction permits easier by establishing a one-stop shop for issuing preapprov-als for project documentation.

✔ Protecting minority investorsAzerbaijan strengthened minor-ity investor protections by introduc-ing requirements that related-party transactions undergo external review and be voted on by disinterested shareholders.

Bahamas, The

✘ Starting a businessThe Bahamas made starting a business more difficult by adding a requirement for value added tax (VAT) registration.

✔ Paying taxesThe Bahamas made paying taxes less costly for companies by reducing the business license tax—though it also raised the wage ceiling used in calcu-lating social security contributions.

✔ Trading across bordersThe Bahamas made trading across borders easier by fully implementing an electronic data interchange system, which reduced the time for preparation and submission of trade documents for both exporting and importing.

Bangladesh

✔ Paying taxesBangladesh made paying taxes less costly for companies by reducing the corporate income tax rate. This reform applies to both Chittagong and Dhaka.

Barbados

✘ Paying taxesBarbados made paying taxes more costly for companies by raising the ceiling for social security contributions and introducing a new municipal solid waste tax.

Belarus

✔ Starting a businessBelarus made starting a business simpler by expanding the geographic coverage of online registration and improving online services.

✔ Registering propertyBelarus made transferring property easier by introducing a new expedited procedure.

Labor market regulationBelarus amended the provisions of its Labor Code relating to wage regula-tion, labor arbitration, calculation of overtime pay and grounds for termina-tion of employment. It also lifted pro-hibitions on concurrent employment.

Belgium

✔ Registering propertyBelgium made transferring property easier by introducing electronic prop-erty registration.

Benin

✔ Starting a businessBenin made starting a business less costly by reducing the fees for filing company documents at the one-stop shop.

✔ Dealing with construction permitsBenin made dealing with construc-tion permits less time-consuming by

establishing a one-stop shop and by reducing the number of signatories required on building permits.

✔ Trading across bordersBenin made trading across borders easier by further developing its elec-tronic single-window system, which reduced the time for border compli-ance for both exporting and importing.

Bhutan

✔ Getting electricityBhutan made getting electricity easier by speeding up the process for obtain-ing a new connection.

✔ Registering propertyBhutan made transferring property easier by introducing a computerized land information system.

Botswana

✔ Getting electricityThe utility in Botswana made getting electricity easier by enforcing service delivery timelines for new connections and improving the stock of materials for connection works.

Brazil

✘ Registering propertyBrazil made transferring property in São Paulo more expensive by increas-ing the property transfer tax.

✔ Trading across bordersBrazil reduced the time for documen-tary and border compliance for export-ing by implementing the electronic SISCOMEX Portal system. This reform applies to both Rio de Janeiro and São Paulo.

Brunei Darussalam

✔ Starting a businessBrunei Darussalam made starting a business easier by improving online procedures and simplifying registration and postregistration requirements.

171summAries oF DOING BUSINESS reForms in 2014/15

✔ Paying taxesBrunei Darussalam made paying taxes easier and less costly for com-panies by merging contributions for the Employee Provident Fund and the Supplemental Pension Fund and increasing the capital allowance for industrial buildings. In addition, it reduced the corporate income tax rate, though it also abolished the partial exemption of income and introduced a flat rate.

Burkina Faso

✔ Starting a businessBurkina Faso made starting a business easier by reducing the minimum capi-tal requirement.

Cabo Verde

✔ Registering propertyCabo Verde made transferring proper-ty less costly by lowering the property registration tax.

Cambodia

✔ Starting a businessCambodia made starting a business easier by simplifying company name checks, streamlining tax registration and eliminating the requirement to publish information on the new company’s incorporation in the official gazette.

✔ Getting electricityCambodia reduced the average fre-quency and duration of power outages experienced by a customer over the course of a year in Phnom Penh by increasing power generation capacity.

Chad

✔ Registering propertyChad made transferring property less costly by lowering the property trans-fer tax.

Chile

✘ Paying taxesChile made paying taxes more costly for companies by increasing the cor-porate income tax rate.

✔ Resolving insolvencyChile made resolving insolvency easier by clarifying and simplifying provisions on liquidation and reorganization, introducing provisions to facilitate the continuation of the debtor’s busi-ness during insolvency, establishing a public office responsible for the general administration of insolvency proceedings and creating specialized insolvency courts.

China

✔ Paying taxesChina made paying taxes less costly for companies in Shanghai by reducing the social security contribution rate paid by employers.

Colombia

✔ Paying taxesColombia made paying taxes less costly for companies by reducing the payroll tax rate and introducing exemptions for health care contribu-tions paid by employers.

Comoros

✔ Starting a businessThe Comoros made starting a busi-ness easier by reducing the minimum capital requirement.

✔ Getting creditThe Comoros improved access to credit information by establishing a new credit registry.

Congo, Dem. Rep.

✔ Starting a businessThe Democratic Republic of Congo made starting a business easier by simplifying registration procedures and reducing the minimum capital requirement.

✔ Dealing with construction permitsThe Democratic Republic of Congo made dealing with construction per-mits less expensive by halving the cost to obtain a building permit.

✘ Paying taxesThe Democratic Republic of Congo made paying taxes more complicated for companies by introducing a new social security contribution paid by employers, though it subsequently reduced the rate of the contribution.

✘ Trading across bordersThe Democratic Republic of Congo made trading across borders more difficult by increasing the port han-dling time and cost for exporting and importing.

Congo, Rep.

✔ Registering propertyThe Republic of Congo made transfer-ring property less costly by lowering the property transfer tax rate.

Costa Rica

✔ Getting electricityThe utility in Costa Rica made getting electricity easier by reducing the time required for preparing the design of the external connection works and for installing the meter and initiating the electricity supply.

✔ Getting creditCosta Rica improved access to credit by adopting a new secured transac-tions law that establishes a functional secured transactions system and a modern, centralized, notice-based col-lateral registry. The law broadens the range of assets that can be used as col-lateral, allows a general description of assets granted as collateral and allows out-of-court enforcement of collateral.

✔ Paying taxesCosta Rica made paying taxes easier for companies by promoting the use of its electronic filing and payment system for corporate income tax and general sales tax.


Côte d’Ivoire

✔ Registering propertyCôte d’Ivoire made transferring property less costly by lowering the property transfer tax rate.

✔ Trading across bordersCôte d’Ivoire made trading across borders easier by implementing a single-window platform for importing, which reduced the time required for documentary compliance.

✔ Enforcing contractsCôte d’Ivoire made enforcing contracts easier by introducing new provisions on voluntary mediation.

Croatia

✔ Enforcing contractsCroatia made enforcing contracts easier by introducing an electronic system to handle public sales of mov-able assets and by streamlining the enforcement process as a whole.

Labor market regulationCroatia eliminated the requirement to retrain or reassign employees before they can be made redundant.

Cyprus

✔ Getting electricityThe utility in Cyprus made getting electricity easier by reducing the time required for obtaining a new connection.

✔ Getting creditCyprus improved access to credit information by allowing credit bureaus to collect and report positive credit information and to report credit histo-ries for both borrowers and guarantors.

✔ Paying taxesCyprus made paying taxes easier for companies by facilitating online payment of corporate income tax. At the same time, Cyprus raised the contribution rate for social insur-ance paid by employers, lowered the tax brackets for the social

contribution fund, raised the rate on interest income and increased the vehicle tax.

✔ Enforcing contractsCyprus made enforcing contracts easier by introducing a fast-track sim-plified procedure for claims worth less than €3,000.

✔ Resolving insolvencyCyprus made resolving insolvency easier by introducing a reorganiza-tion procedure as well as provisions to facilitate the continuation of the debtor’s business during insolvency proceedings and allow creditors great-er participation in important decisions during the proceedings.

Denmark

✔ Starting a businessDenmark made starting a business easier by introducing an online plat-form allowing simultaneous comple-tion of business and tax registration.

Ecuador

✔ Starting a businessEcuador made starting a business easier by simplifying the registration process and by eliminating the need to deposit 50% of the minimum capital in a special account.

Labor market regulationEcuador eliminated fixed-term con-tracts for permanent tasks.

Egypt, Arab Rep.

✔ Protecting minority investorsThe Arab Republic of Egypt strength-ened minority investor protections by barring subsidiaries from acquiring shares issued by their parent company.

El Salvador

✔ Getting creditEl Salvador improved access to credit by adopting the Law on Movable Property, which includes provisions allowing a functional approach to secured

transactions; establishing a modern, centralized, notice-based collateral registry; allowing a general description of a single category of assets granted as collateral; permitting a security right to extend to future assets and after-acquired property, including proceeds, products and replacements; and allow-ing out-of-court enforcement.

✘ Trading across bordersEl Salvador increased the border com-pliance time for exporting and import-ing by adding an extra, nonintrusive inspection at the Anguiatú border crossing with Guatemala.

Estonia

✔ Starting a businessEstonia made starting a business sim-pler by allowing minimum capital to be deposited at the time of company registration.

Finland

✔ Paying taxesFinland made paying taxes less costly for companies by reducing the corpo-rate income tax rate—though it also increased the total rate for social secu-rity contributions paid by employers, and reduced the allowed deductible amount for owners’ expenses.

France

✔ Paying taxesFrance made paying taxes less costly for companies by introducing a credit against corporate income tax and reducing labor tax rates paid by employers.

Gabon

✔ Starting a businessGabon made starting a business easier by reducing the paid-in minimum capi-tal requirement.

✘ Dealing with construction permitsGabon made dealing with construc-tion permits more complicated by


increasing the time required for obtain-ing a building permit.

✔ Registering propertyGabon made transferring property less costly by lowering the property registration tax.

✘ Paying taxesGabon made paying taxes more costly for companies by reducing the depre-ciation rates for some types of fixed assets.

Gambia, The

✔ Paying taxesThe Gambia made paying taxes easier for companies by introducing a VAT system that is less complicated than the previous sales tax system—and made paying taxes less costly by reducing the corporate income tax rate.

Georgia

✔ Dealing with construction permitsGeorgia made dealing with construc-tion permits easier by reducing the time needed for issuing building permits.

✔ Enforcing contractsGeorgia made enforcing contracts easier by introducing an electronic fil-ing system for court users.

Germany

✔ Starting a businessGermany made starting a business easier by making the process more efficient and less costly.

Labor market regulationGermany introduced a minimum wage of €8.50 an hour in accordance with the Act on Minimum Wages (Mindestlohngesetz), which took effect on January 1, 2015.

Ghana

✔ Trading across bordersGhana reduced the documentary and border compliance time for importing

by developing electronic channels for submitting and collecting the final classification and valuation report.

Greece

✔ Paying taxesGreece made paying taxes less costly for companies by reducing the rates for social security contributions paid by employers, making insurance premiums fully tax deductible and lowering property tax rates. At the same time, it defined entertainment expenses as nondeductible, reduced the depreciation rates for some types of fixed assets and increased the tax on interest income.

Guatemala

✔ Paying taxesGuatemala made paying taxes less costly for companies by reducing the corporate income tax rate.

✔ Trading across bordersGuatemala reduced the documen-tary and border compliance time for importing by making electronic sub-mission of documents compulsory and eliminating the need for many hard-copy documents.

Guinea

✔ Starting a businessGuinea made starting a business easier by reducing the minimum capi-tal requirement.

Guinea-Bissau

✔ Registering propertyGuinea-Bissau made transferring property easier by lowering the prop-erty registration tax.

Guyana

✔ Getting creditGuyana improved access to credit information by establishing a new credit bureau.

Honduras

✔ Protecting minority investorsHonduras strengthened minor-ity investor protections by introducing provisions requiring greater disclosure of related-party transactions, prohibit-ing interested parties from voting on a related-party transaction, allowing shareholders representing at least 5% of a company’s share capital to bring a direct action for damages against its directors and giving any share-holder the right to inspect company documents.

✘ Paying taxesHonduras made paying taxes more costly for companies by introducing an alternative minimum income tax.

Hong Kong SAR, China

✔ Starting a businessHong Kong SAR, China, made starting a business easier by eliminating the requirement for a company seal.

✔ Getting electricityThe utility in Hong Kong SAR, China, made getting electricity easier by streamlining the process for review-ing connection applications and for completing the connection works and meter installation. In addition, the time needed to issue an excavation permit was reduced.

✔ Getting creditHong Kong SAR, China, improved access to credit by implementing a modern collateral registry.

✔ Paying taxesHong Kong SAR, China, made pay-ing taxes easier and less costly for companies by simplifying compliance with the mandatory provident fund obligations and increasing the allow-ance for profit tax. At the same time, it increased the maximum contribution to the mandatory provident fund and reduced the property tax waiver.


Hungary

Labor market regulationHungary adopted legislation limiting the operating hours for retail shops.

India

✔ Starting a businessIndia made starting a business easier by eliminating the minimum capital requirement and the need to obtain a certificate to commence business operations. This reform applies to both Delhi and Mumbai.

✔ Getting electricityThe utility in Delhi made the process for getting an electricity connection simpler and faster by eliminating the internal wiring inspection by the Electrical Inspectorate. The utility in Mumbai reduced the procedures and time required to connect to electricity by improving internal work processes and coordination.

Indonesia

✔ Starting a businessIndonesia made starting a business in Jakarta easier by reducing the time needed to register with the Ministry of Manpower.

✔ Getting creditIndonesia improved access to credit by enabling searches of the collateral reg-istry by the debtor’s name. This reform applies to both Jakarta and Surabaya.

✔ Paying taxesIndonesia made paying taxes easier and less costly for companies by introduc-ing an online system for paying social security contributions and by reduc-ing both the rate and the ceiling for the contributions paid by employers. This reform applies to both Jakarta and Surabaya.

Ireland

✔ Protecting minority investors Ireland strengthened minority investor protections by introducing provisions

stipulating that directors can be held liable for breach of their fiduciary duties.

✘ Paying taxesIreland made paying taxes more costly and complicated for companies by increasing landfill levies and by requir-ing additional financial statements to be submitted with the income tax return.

Israel

✘ Paying taxesIsrael made paying taxes more costly for companies by increasing the cor-porate income tax rate, the rate for social security contributions paid by employers for the upper wage bracket and municipal taxes.

Italy

✔ Enforcing contractsItaly made enforcing contracts easier by introducing a mandatory electronic filing system for court users, simplify-ing the rules for electronic service of process and automating the enforce-ment process.

Labor market regulationItaly adopted the Jobs Act, which simplifies redundancy rules and encourages out-of-court recon-ciliation, reducing the time and cost for resolving labor disputes. The new legislation also broadens the coverage of unemployment insurance.

Jamaica

✔ Starting a businessJamaica made starting a business eas-ier by streamlining internal procedures.

✔ Dealing with construction permitsJamaica made dealing with construc-tion permits easier by implementing a new workflow for processing building permit applications.

✔ Paying taxesJamaica made paying taxes easier and less costly for companies by

encouraging taxpayers to pay their taxes online, introducing an employ-ment tax credit and increasing the depreciation rate for industrial build-ings. At the same time, Jamaica intro-duced a minimum business tax, raised the contribution rate for the national insurance scheme paid by employers and increased the rates for stamp duty, the property tax, the property transfer tax and the education tax.

✔ Resolving insolvencyJamaica made resolving insolvency easier by introducing a reorganization procedure; introducing provisions to facilitate the continuation of the debtor’s business during insolvency proceedings and allow creditors great-er participation in important decisions during the proceedings; and establish-ing a public office responsible for the general administration of insolvency proceedings.

Kazakhstan

✔ Starting a businessKazakhstan made starting a business simpler by eliminating registration fees for small and medium-size firms, shortening registration times and eliminating the legal requirement to use a company seal.

✔ Dealing with construction permitsKazakhstan made dealing with construction permits easier by eliminating the requirement to obtain a topographic survey of the land plot.

✔ Registering propertyKazakhstan made transferring prop-erty easier by eliminating the require-ment to obtain a technical passport for the transfer and to have the seller’s and buyer’s incorporation documents notarized.

✔ Getting creditKazakhstan improved access to credit by adopting a new law on secured transactions allowing a general description of a combined category of assets granted as collateral.


✔ Protecting minority investorsKazakhstan strengthened minority investor protections through new provisions requiring both immediate disclosure of related-party transactions and detailed disclosure in annual financial statements; expanding the way evidence can be obtained at trial; requiring that a change in the rights associated with shares be subject to approval by a vote of two-thirds of the affected shares; prohibiting subsidiaries from acquiring shares issued by their parent company; and requiring disclosure of information about board members’ other directorships as well as their primary employment.

✔ Enforcing contractsKazakhstan made enforcing contracts easier by introducing a simplified fast-track procedure for small claims and by streamlining the rules for enforcement proceedings.

✔ Resolving insolvencyKazakhstan made resolving insolvency easier by allowing creditors to initi-ate reorganization proceedings and encouraging sales of assets as a going concern. Kazakhstan also improved its bankruptcy regime, by explicitly autho-rizing post-commencement finance and granting it priority over existing unsecured claims.

Kenya

✔ Starting a businessKenya made starting a business easier by reducing the time it takes to assess and pay stamp duty.

✘ Dealing with construction permitsKenya made dealing with construction permits more difficult by requiring an additional approval before issuance of the building permit and by increasing the costs for both water and sewerage connections.

✔ Getting electricityThe utility in Kenya reduced delays for new connections by enforcing service

delivery timelines and hiring contrac-tors for meter installation.

✔ Registering propertyKenya made property transfers faster by improving electronic document management at the land registry and introducing a unified form for registration.

✔ Getting creditKenya improved access to credit information by passing legislation that allows the sharing of positive infor-mation and by expanding borrower coverage.

Korea, Rep.

✘ Paying taxesThe Republic of Korea made paying taxes more complicated and costly for companies by requiring separate filing and payment of the local income tax and by increasing the rates for unemployment insurance and national health insurance paid by employers.

Kosovo

✔ Paying taxesKosovo made paying taxes easier for companies by abolishing the annual business license fee.

Kuwait

✔ Starting a businessKuwait made starting a business easier by reducing the minimum capi-tal requirement.

Kyrgyz Republic

✔ Registering propertyThe Kyrgyz Republic made transfer-ring property easier by introducing an online procedure for obtaining the nonencumbrance certificates.

✔ Getting creditIn the Kyrgyz Republic the credit bureau improved access to credit information by beginning to distribute both positive and negative credit information.

Lao PDR

✔ Getting creditThe Lao People’s Democratic Republic improved access to credit information by eliminating the threshold for the minimum size of loans to be included in the credit registry’s database and by expanding borrower coverage.

Labor market regulationLao PDR capped the duration of renew-able fixed-term contracts (previously unlimited) at 36 months and reduced the maximum length of a probation-ary period from 3 months to 2. It also eliminated the requirement for third-party approval before an employer can dismiss one worker or a group of nine workers and reduced the severance payment for employees with 5 and 10 years of tenure.

Latvia

✘ Dealing with construction permitsLatvia made dealing with construction permits more time-consuming by increasing the time required to obtain a building permit—despite having streamlined the process by having the building permit issued together with the architectural planning conditions.

✔ Registering propertyLatvia made transferring property easier by introducing a new application form for transfers.

✔ Getting creditLatvia improved its credit information system through a new law governing the licensing and functioning of credit bureaus.

✘ Paying taxesLatvia made paying taxes more com-plicated for companies by eliminating the possibility of deducting bad debt provisions. On the other hand, Latvia reduced the rate for social security contributions paid by employers.

✔ Enforcing contractsLatvia made enforcing contracts easier by restructuring its courts and


by introducing comprehensive special-ized laws regulating domestic arbitra-tion and voluntary mediation.

Labor market regulationLatvia increased the maximum dura-tion of a single fixed-term contract from 36 months to 60.

Lebanon

✘ Registering propertyLebanon made transferring property more complex by increasing the time required for property registration.

Lesotho

✔ Getting creditLesotho improved access to credit information by establishing its first credit bureau.

Liberia

✔ Getting creditLiberia improved access to credit by adopting new laws on secured transac-tions that establish a modern, unified and notice-based collateral registry.

✘ Paying taxesLiberia made paying taxes more costly for companies by introducing a mini-mum corporate income tax.

Lithuania

✔ Starting a businessLithuania made starting a business easier by introducing online VAT registration.

✔ Getting electricityThe utility in Lithuania reduced the time required to get an electricity connection by enforcing the legal time limit for completing the external con-nection works.

✔ Protecting minority investorsLithuania strengthened minority inves-tor protections by prohibiting subsid-iaries from acquiring shares issued by their parent company.

Macedonia, FYR

✔ Starting a businessThe former Yugoslav Republic of Macedonia made starting a business simpler by introducing compulsory online registration carried out by certi-fied agents.

✔ Protecting minority investorsFYR Macedonia strengthened minority investor protections by providing for both fines and imprisonment of inter-ested directors in prejudicial related-party transactions.

Labor market regulationFYR Macedonia introduced amend-ments to its Labor Relations Act relating to social contributions, employment contracts, independent contractors, annual leave, overtime work, health inspections and labor disputes.

Madagascar

✘ Starting a businessMadagascar made starting a business more difficult by requiring a bank-certified check to pay the tax authority.

✔ Registering propertyMadagascar made transferring property less costly by lowering the property transfer tax.

✔ Getting creditMadagascar improved access to credit by broadening the range of assets that can be used as collateral (including future assets), by allowing a general description of assets granted as collat-eral and by allowing a general descrip-tion of debts and obligations.

✔ Protecting minority investorsMadagascar strengthened minority investor protections by requiring that directors with a conflict of interest fully disclose the nature of their interest to the board of directors.

✔ Trading across bordersMadagascar reduced the time for border compliance for both export-ing and importing by upgrading port

infrastructure—and also reduced the time for documentary compliance for importing.

Malaysia

✔ Paying taxesMalaysia made paying taxes easier and less costly for companies by mak-ing electronic filing mandatory and reducing the property tax rate. At the same time, it also increased the capital gains tax.

Maldives

✘ Dealing with construction permitsMaldives made dealing with construc-tion permits more difficult by requiring that building plans be stamped and approved by private structural and architectural experts before the request for a building permit is submitted.

✔ Paying taxesMaldives made paying taxes easier for companies by introducing more payment counters at the tax authority and express counters at peak periods. At the same time, Maldives introduced additional disclosure requirements for filing corporate income tax returns.

Mali

✔ Getting creditMali improved its credit information system by introducing regulations that govern the licensing and functioning of credit bureaus in the member states of the West African Economic and Monetary Union (UEMOA).

✔ Trading across bordersMali reduced the time for documen-tary compliance for both exporting and importing by introducing an electronic data interchange system.

Malta

✔ Getting electricityThe utility in Malta reduced the time required for getting an electricity con-nection by improving its supervision of trenching works.


Mauritania

✔ Starting a businessMauritania made starting a business easier by eliminating the minimum capital requirement.

✔ Getting creditMauritania improved access to credit information by lowering the threshold for the minimum size of loans to be included in the credit registry’s database and by expanding borrower coverage.

✔ Trading across bordersMauritania reduced the documen-tary and border compliance time for importing by eliminating the preimport declaration and value attestation and making the manifest electronic.

Mauritius

✔ Dealing with construction permitsIn Mauritius the time required for dealing with construction permits was reduced by the hiring of a more efficient subcontractor to establish sewerage connections.

Mexico

✔ Getting creditMexico improved access to credit by implementing a decree allowing a gen-eral description of assets granted as collateral. This reform applies to both Mexico City and Monterrey.

✔ Paying taxesMexico made paying taxes easier for companies by abolishing the business flat tax—though it also made paying taxes more costly by allowing only a portion of salaries to be deductible. These changes apply to both Mexico City and Monterrey. In addition, the payroll tax rate paid by employers was increased for Mexico City.

Moldova

✔ Starting a businessMoldova made starting a business easier by eliminating an inspection by the Territorial State Fiscal Inspectorate.

✔ Resolving insolvencyMoldova improved its insolvency system by introducing a licensing sys-tem for insolvency administrators, by increasing qualification requirements to include a professional exam as well as training and by establishing supervi-sory bodies to regulate the profession of insolvency administrators.

Mongolia

✔ Starting a businessMongolia made starting a business easier by reducing the number of days required to register a new company.

✔ Getting creditIn Mongolia the credit registry began distributing data from a utility company, improving access to credit information.

Montenegro

✔ Dealing with construction permitsMontenegro made dealing with con-struction permits easier by reducing the time needed to issue building permits.

✔ Paying taxesMontenegro made paying taxes easier for companies by introducing an electronic system for filing and paying labor taxes—though it also extended the application of the “crisis tax” for an indefinite period on income exceeding €720 a month.

Morocco

✔ Starting a businessMorocco made starting a business easier by eliminating the need to file a declaration of business incorporation with the Ministry of Labor.

✘ Dealing with construction permitsMorocco made dealing with construc-tion permits more difficult by requiring architects to submit the building permit request online, along with sup-porting documents, and to follow up with a hard-copy submission. On the other hand, Morocco reduced the time required to obtain an urban certificate.

✔ Getting electricityThe utility in Morocco reduced the time required for getting an electricity connection by providing fee estimates more quickly.

✔ Registering propertyMorocco made property transfers faster by establishing electronic com-munication links between different tax authorities.

✔ Paying taxesMorocco made paying taxes easier for companies by improving the electronic platform for filing and paying corporate income tax, VAT and labor taxes. On the other hand, Morocco increased the rate of the social charge paid by employers.

Labor market regulationMorocco implemented an unemploy-ment insurance scheme.

Mozambique

✔ Paying taxesMozambique made paying taxes easier and less costly for companies by implementing an online system for filing social security contributions and by increasing the depreciation rate for copying machines.

Myanmar

✔ Starting a businessMyanmar made starting a business easier by eliminating the minimum capital requirement for local compa-nies and streamlining incorporation procedures.


✔ Getting electricityMyanmar made getting an electric-ity connection easier by reducing the number of approvals required.

✘ Paying taxesMyanmar made paying taxes more costly and complicated for com-panies by increasing the rate paid by employers and ceiling for social security contributions, requiring additional documents for commercial tax returns and introducing quarterly preparation, filing and payment of cor-porate income tax. At the same time, Myanmar increased the rate of allow-able depreciation.

Namibia

✘ Dealing with construction permitsIn Namibia the process of dealing with construction permits became more time-consuming as a result of inef-ficiency at the municipality.

✔ Getting creditNamibia improved access to credit information by guaranteeing by law borrowers’ right to inspect their own data.

Netherlands

✘ Paying taxesThe Netherlands made paying taxes more costly for companies by increas-ing employer-paid labor contributions as well as road taxes, property taxes and polder board taxes.

New Zealand

✔ Getting electricityThe utility in New Zealand reduced the time required for getting an electricity connection by improving its payment monitoring and confirmation process for the connection works.

Niger

✔ Starting a businessNiger made starting a business eas-ier by reducing the minimum capital requirement.

✔ Dealing with construction permitsNiger made dealing with construction permits easier by reducing the time required for companies to obtain a water connection.

✔ Getting creditNiger improved its credit information system by introducing regulations that govern the licensing and functioning of credit bureaus in the member states of the West African Economic and Monetary Union (UEMOA).

✘ Trading across bordersNiger increased the time and cost for documentary and border compliance for importing by making a preshipment inspection mandatory.

Nigeria

✔ Registering property Nigeria made transferring property in Lagos less costly by reducing fees for property transactions.

✔ Protecting minority investorsNigeria strengthened minority inves-tor protections by requiring that related-party transactions be subject to external review and to approval by disinterested shareholders. This reform applies to both Kano and Lagos.

Norway

✔ Starting a businessNorway made starting a business easier by offering online government registration and online bank account registration.

✔ Paying taxesNorway made paying taxes less costly for companies by reducing the corpo-rate income tax rate.

Oman

✔ Getting electricityOman improved the regulation of outages by beginning to record data for the annual system average inter-ruption duration index (SAIDI) and system average interruption frequency index (SAIFI).

✔ Trading across bordersOman reduced the time for border compliance for both exporting and importing by transferring cargo opera-tions from Sultan Qaboos Port to Sohar Port.

Peru

✔ Getting creditPeru improved its credit information system by implementing a new law on personal data protection.

✔ Paying taxesPeru made paying taxes easier for companies by creating an advanced online registry with up-to-date infor-mation on employees.

Philippines

✔ Starting a businessThe Philippines made starting a busi-ness easier by streamlining commu-nications between the Securities and Exchange Commission and the Social Security System and thereby expedit-ing the process of issuing an employer registration number.

Poland

✔ Getting electricityThe utility in Poland reduced delays in processing applications for new electricity connections by increasing human and capital resources and by enforcing service delivery timelines.

✔ Paying taxesPoland made paying taxes easier for companies by introducing an electron-ic system for filing and paying VAT and transport tax—though it also made paying taxes more costly by increasing transport tax rates and contributions to the National Disabled Fund paid by employers.

Portugal

✔ Paying taxesPortugal made paying taxes less costly for companies by reducing the corpo-rate income tax rate and increasing the


allowable amount of the loss carried forward. At the same time, Portugal slightly increased the vehicle tax.

Labor market regulationPortugal introduced priority rules for redundancy dismissals and new regulations for collective bargaining agreements.

Qatar

✔ Trading across bordersQatar reduced the time for border compliance for importing by reducing the number of days of free storage at the port and thus the time required for port handling.

Romania

✔ Paying taxesRomania made paying taxes less costly for companies by reducing the rate for social security contributions and the rate for acccident risk fund contribu-tions paid by employers.

✔ Enforcing contractsRomania made enforcing contracts easier by transferring some enforce-ment responsibilities from the court to the bailiff, by making it easier for the bailiff to obtain information from third parties and by making use of the electronic auction registry mandatory.

✔ Resolving insolvencyRomania improved its insolvency system by introducing time limits for the observation period (during which a reorganization plan must be con-firmed or a declaration of bankruptcy made) and for the implementation of the reorganization plan; by intro-ducing additional minimum voting requirements for the approval of the reorganization plan; and by clarifying rules on voidable transactions and on payment priority for claims of post-commencement creditors.

Russian Federation

✔ Starting a businessThe Russian Federation made starting a business in Moscow easier by reduc-ing the number of days required to open a corporate bank account.

✔ Getting electricityRussia made the process of obtain-ing an electricity connection simpler, faster and less costly by eliminating a meter inspection by electricity provid-ers and revising connection tariffs. This reform applies to both Moscow and St. Petersburg.

✔ Registering propertyRussia made transferring property easier by reducing the time required for property registration. This reform applies to both Moscow and St. Petersburg.

✔ Getting creditRussia improved access to credit by adopting a new law on secured trans-actions that established a centralized collateral registry and allows a general description of a combined category of assets granted as collateral. This reform applies to both Moscow and St. Petersburg.

✔ Paying taxesRussia made paying taxes less costly for companies by excluding movable property from the corporate prop-erty tax base—though it also raised the wage ceiling used in calculating social contributions. These changes apply to both Moscow and St. Petersburg. In addition, the cadastral value of land in Moscow was updated.

Rwanda

✔ Starting a businessRwanda made starting a business easier by eliminating the need for new companies to open a bank account in order to register for VAT.

✔ Dealing with construction permitsRwanda made dealing with construc-tion permits easier by adopting a new building code and new urban planning regulations.

✔ Getting creditIn Rwanda the credit bureau started to provide credit scores to banks and other financial institutions while the credit registry expanded borrower coverage, strengthening the credit reporting system.

✔ Protecting minority investorsRwanda strengthened minority inves-tor protections by introducing provi-sions allowing holders of 10% of a company’s shares to call for an extraordinary meeting of shareholders, requiring holders of special classes of shares to vote on decisions affecting their shares, requiring board members to disclose information about their directorships and primary employ-ment and requiring that audit reports for listed companies be published in a newspaper.

✔ Paying taxesRwanda made paying taxes easier for companies by introducing electronic filing and making its use compulsory.

✘ Trading across bordersRwanda increased the time and cost for documentary and border compliance for importing by making preshipment inspection mandatory for all imported products.

✔ Resolving insolvencyRwanda improved its insolvency sys-tem by introducing provisions on void-able transactions and the approval of reorganization plans and by establish-ing additional safeguards for creditors in reorganization proceedings.

San Marino

✔ Starting a businessSan Marino made starting a business easier by encouraging the use of the online system for obtaining the opera-tor code and business license.


Saudi Arabia

✔ Registering propertySaudi Arabia made property transfers faster by introducing a new computer-ized system at the land registry.

Senegal

✔ Starting a businessSenegal made starting a business easier by reducing the minimum capi-tal requirement.

✔ Getting electricityThe utility in Senegal made getting an electricity connection less time-consuming by streamlining the review of applications and the process for the final connection as well as by reducing the time needed to issue an excavation permit. It also made getting electric-ity less costly by reducing the security deposit.

✔ Registering propertySenegal made transferring property less costly by lowering the property transfer tax.

✔ Enforcing contractsSenegal made enforcing contracts easier by introducing a law regulating voluntary mediation.

Serbia

✔ Dealing with construction permitsSerbia made dealing with construction permits less costly by eliminating the land development tax for warehouses. On the other hand, it also introduced a mandatory inspection of foundation works.

✔ Paying taxesSerbia made paying taxes easier for companies by introducing an electron-ic system for filing and paying VAT and social security contributions as well as by abolishing the urban land usage fee. On the other hand, Serbia increased the property tax and environmental tax rates.

Seychelles

✔ Getting creditThe Seychelles improved access to credit information by establishing a credit registry.

Slovak Republic

✔ Starting a businessThe Slovak Republic simplified the process of starting a business by introducing court registration at the one-stop shop.

✔ Paying taxesThe Slovak Republic made paying taxes easier for companies by introducing an electronic filing and payment system for VAT—and made paying taxes less costly by reducing the corporate income tax rate and making medical health insurance tax deductible. At the same time, the Slovak Republic reduced the limit on losses carried forward.

Spain

✔ Protecting minority investorsSpain strengthened minority investor protections by requiring that major sales of company assets be subject to shareholder approval.

✔ Paying taxesSpain made paying taxes less costly for companies by reducing rates for corporate income, capital gains and environment taxes—and made it easier by introducing the online Cl@ve system for filing VAT returns. At the same time, Spain reduced the amount allowable for depreciation of fixed assets and raised the ceiling for social security contributions.

Sri Lanka

✔ Starting a businessSri Lanka made starting a business easier by eliminating the requirement to notify the Registrar of Companies of the payment of stamp duty for the initial issuance of shares.

✔ Dealing with construction permitsSri Lanka made dealing with construc-tion permits less time-consuming by streamlining the internal review pro-cess for building permit applications.

St. Vincent and the Grenadines

✔ Resolving insolvencySt. Vincent and the Grenadines made resolving insolvency easier by intro-ducing a rehabilitation procedure; introducing provisions to facilitate the continuation of the debtor’s business during insolvency proceedings and allow creditors greater participation in important decisions during the proceedings; and establishing a public office responsible for the general administration of insolvency cases.

Suriname

✔ Trading across bordersSuriname reduced the time for documentary and border compliance for exporting and importing by implementing an automated customs data management system, ASYCUDA (Automated System for Customs Data) World.

Swaziland

✔ Paying taxesSwaziland made paying taxes less costly for companies by reducing the corporate income tax rate. On the other hand, Swaziland raised the ceil-ing for the National Provident Fund contribution.

Sweden

✔ Starting a businessSweden made starting a business easier by requiring the company regis-try to register a company in five days.

Switzerland

✔ Registering propertySwitzerland made transferring prop-erty easier by introducing a national database to check for encumbrances.


Taiwan, China

✔ Getting electricityThe utility in Taiwan, China, reduced the time required for getting an elec-tricity connection through a simplified procedure for obtaining excavation permits from the municipality.

Tajikistan

✔ Paying taxesTajikistan made paying taxes easier for companies by introducing an elec-tronic filing and payment system for corporate income tax, VAT and labor taxes. On the other hand, it increased real estate tax fees.

✔ Trading across bordersTajikistan made trading across borders easier by making it possible to submit customs declarations electronically.

Tanzania

✔ Trading across bordersTanzania reduced the time for both exporting and importing by imple-menting the Tanzania Customs Integrated System (TANCIS), an online system for downloading and process-ing customs documents.

Togo

✔ Starting a businessTogo made starting a business less costly by reducing the fees to register with the tax authority.

✔ Getting electricityThe utility in Togo reduced the time and procedures for getting an electric-ity connection through several initia-tives, including by creating a single window enabling customers to pay all fees at once.

✔ Trading across bordersTogo reduced the time for documen-tary and border compliance for import-ing by implementing an electronic platform connecting several agencies for import procedures and payments.

Tonga

✘ Paying taxesTonga made paying taxes more compli-cated for companies by reintroducing the annual fee for a business license.

Trinidad and Tobago

✘ Getting electricityTrinidad and Tobago made getting electricity more costly by introducing a capital contribution toward connection costs.

Tunisia

✔ Paying taxesTunisia made paying taxes less costly for companies by reducing the corpo-rate income tax rate.

✔ Trading across bordersTunisia reduced border compliance time for both exporting and importing by improving the efficiency of its state-owned port handling company and investing in port infrastructure at the port of Rades.

Turkey

✔ Dealing with construction permitsTurkey made dealing with construction permits easier by streamlining the pro-cess for obtaining the fire clearance.

Uganda

✔ Starting a businessUganda made starting a business easier by introducing an online system for obtaining a trading license and by reducing business incorporation fees.

✔ Getting electricityThe utility in Uganda reduced delays for new electricity connections by deploying more customer service engi-neers and reducing the time needed for the inspection and meter installation.

✔ Getting creditIn Uganda the credit bureau expanded borrower coverage, improving access to credit information.

Ukraine

✔ Starting a businessUkraine made starting a business easier by reducing the time required for VAT registration and by eliminating business registration fees.

United Arab Emirates

✔ Dealing with construction permitsThe United Arab Emirates made deal-ing with construction permits easier by streamlining the process for obtaining the civil defense approval.

✔ Getting electricityThe United Arab Emirates made get-ting electricity easier by reducing the time needed to provide a connection cost estimate.

✔ Protecting minority investorsThe United Arab Emirates strength-ened minority investor protections by barring a subsidiary from acquiring shares in its parent company and by requiring that a potential acquirer, upon reaching 50% or more of the capital of a company, make a purchase offer to all shareholders.

✔ Enforcing contractsThe United Arab Emirates made enforcing contracts easier by imple-menting electronic service of process, by introducing a new case manage-ment office within the competent court and by further developing the “Smart Petitions” service allowing litigants to file and track motions online.

United Kingdom

✔ Paying taxesThe United Kingdom made paying taxes less costly for companies by reducing the corporate income tax rate and increasing the wage amount per employee that is exempted from social security contributions paid by employ-ers. On the other hand, the United Kingdom increased municipal tax rates and environment taxes.


✘ Enforcing contractsThe United Kingdom made enforcing contracts more costly by increasing the court fees for filing a claim.

Uruguay

✘ Starting a businessUruguay made starting a business more difficult by increasing incorpora-tion costs.

✔ Paying taxesUruguay made paying taxes easier for companies by continually upgrading and improving the electronic system for filing and paying the major taxes.

Uzbekistan

✔ Starting a businessUzbekistan made starting a business easier by introducing an online one-stop shop and streamlining registra-tion procedures.

✔ Registering propertyUzbekistan made transferring property easier by eliminating the requirement to provide several different nonen-cumbrance certificates, though it also increased the costs associated with property transfers.

✔ Getting creditUzbekistan improved access to credit by adopting new laws on secured transactions that allow a general description of assets granted as col-lateral and establish a modern, unified, notice-based collateral registry.

Vanuatu

✔ Registering propertyVanuatu improved the quality of land administration by appointing a land ombudsman to deal with complaints relating to the land registry.

✔ Trading across bordersVanuatu reduced the border compli-ance time for importing by improving infrastructure at the port of Vila.

Venezuela, RB

✘ Starting a businessRepública Bolivariana de Venezuela made starting a business more difficult by increasing incorporation costs.

Vietnam

✔ Starting a businessVietnam made starting a business easier by reducing the time required to get the company seal engraved and registered.

✔ Getting electricityThe utility in Vietnam reduced the time required for getting an electric-ity connection by reducing delays and increasing efficiency in approving con-nection applications and designs for connection works.

✔ Getting creditVietnam guaranteed borrowers’ right to inspect their credit data while the new credit bureau expanded borrower coverage, improving the credit infor-mation system.

✔ Paying taxesVietnam made paying taxes less costly for companies by reducing the corporate income tax rate—and made it easier by reducing the number of procedures and documents for filing VAT and social security contributions, introducing electronic filing, reduc-ing the number of filings for VAT and replacing quarterly filings of corporate income tax with quarterly advance payments. On the other hand, Vietnam increased the rate for social security contributions paid by employers.

✔ Resolving insolvencyVietnam made resolving insolvency easier by clarifying and simplifying provisions on liquidation and reor-ganization, modifying the standard for commencement of insolvency proceedings, changing provisions on voidable transactions, regulating the profession of insolvency trustees and establishing the rules for enterprise asset managers.

West Bank and Gaza

✔ Dealing with construction permitsWest Bank and Gaza made dealing with construction permits easier by streamlining the process for obtaining the civil defense permit and for sub-mitting the stamped concrete casting permit to the municipality.

✔ Getting creditThe credit registry in West Bank and Gaza began to distribute credit data from retailers and utility companies.

Zambia

✘ Starting a businessZambia made starting a business more difficult by increasing the registration fees.

✔ Getting creditIn Zambia the credit bureau began to provide credit scores.

✔ Paying taxesZambia made paying taxes easier for companies by implementing electronic filing and payment for VAT. At the same time, Zambia made paying taxes more costly by increasing the property transfer tax rate.

✘ Trading across bordersZambia increased the documentary and border compliance time for both exporting and importing by shifting all clearance authority to a central processing center at the initial stage of implementing a web-based customs platform (ASYCUDA World).

Zimbabwe

✔ Getting creditIn Zimbabwe the credit bureau began to provide credit scores.

✔ Protecting minority investorsZimbabwe strengthened minor-ity investor protections by introducing provisions allowing legal practitioners to enter into contingency fee agree-ments with clients.

Country tables

✔ Reform making it easier to do business ✘ Change making it more difficult to do business

AfghAnistAn South Asia GNI per capita (US$) 680Ease of doing business rank (1–189) 177 Overall distance to frontier (DTF) score (0–100) 40.58 Population (m) 31.3

✘ Starting a business (rank) 34 ✔ Getting credit (rank) 97 Trading across borders (rank) 174DTF score for starting a business (0–100) 93.05 DTF score for getting credit (0–100) 45.00 DTF score for trading across borders (0–100) 28.90Procedures (number) 3 Strength of legal rights index (0–12) 9 Time to exportTime (days) 7 Depth of credit information index (0–8) 0 Documentary compliance (hours) 243Cost (% of income per capita) 19.0 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 48Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.5 Domestic transport (hours) 14

Cost to exportDealing with construction permits (rank) 185 Protecting minority investors (rank) 189 Documentary compliance (US$) 344DTF score for dealing with construction permits (0–100) 22.94 DTF score for protecting minority investors (0–100) 10.00 Border compliance (US$) 511Procedures (number) 11 Extent of conflict of interest regulation index (0–10) 1.7 Domestic transport (US$) 400Time (days) 353 Extent of shareholder governance index (0–10) 0.3 Time to importCost (% of warehouse value) 76.6 Strength of minority investor protection index (0–10) 1.0 Documentary compliance (hours) 336Building quality control index (0–15) 1.5 Border compliance (hours) 96

Paying taxes (rank) 89 Domestic transport (hours) 24Getting electricity (rank) 156 DTF score for paying taxes (0–100) 74.14 Cost to importDTF score for getting electricity (0–100) 45.52 Payments (number per year) 20 Documentary compliance (US$) 900Procedures (number) 5 Time (hours per year) 275 Border compliance (US$) 850Time (days) 114 Total tax rate (% of profit) 36.3 Domestic transport (US$) 400Cost (% of income per capita) 3,469.7Reliability of supply and transparency of tariffs index (0–8) 0 Enforcing contracts (rank) 172 Resolving insolvency (rank) 160

DTF score for enforcing contracts (0–100) 35.11 DTF score for resolving insolvency (0–100) 23.62Registering property (rank) 184 Time (days) 1,642 Time (years) 2.0DTF score for registering property (0–100) 27.50 Cost (% of claim) 25.0 Cost (% of estate) 25Procedures (number) 9 Quality of judicial processes index (0–18) 6 Recovery rate (cents on the dollar) 26.5Time (days) 250 Strength of insolvency framework index (0–16) 3Cost (% of property value) 5.0Quality of land administration index (0–30) 3

AlbAniA Europe & Central Asia GNI per capita (US$) 4,460Ease of doing business rank (1–189) 97 Overall distance to frontier (DTF) score (0–100) 60.50 Population (m) 2.9

Starting a business (rank) 58 Getting credit (rank) 42 ✔ Trading across borders (rank) 37DTF score for starting a business (0–100) 90.09 DTF score for getting credit (0–100) 65.00 DTF score for trading across borders (0–100) 91.61Procedures (number) 6 Strength of legal rights index (0–12) 7 Time to exportTime (days) 5.5 Depth of credit information index (0–8) 6 Documentary compliance (hours) 6Cost (% of income per capita) 10.4 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 18Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 27.1 Domestic transport (hours) 3

Cost to export✘ Dealing with construction permits (rank) 189 ✔ Protecting minority investors (rank) 8 Documentary compliance (US$) 57

DTF score for dealing with construction permits (0–100) 0.00 DTF score for protecting minority investors (0–100) 73.33 Border compliance (US$) 181Procedures (number) NO PRACTICE Extent of conflict of interest regulation index (0–10) 7.7 Domestic transport (US$) 143Time (days) NO PRACTICE Extent of shareholder governance index (0–10) 7.0 Time to importCost (% of warehouse value) NO PRACTICE Strength of minority investor protection index (0–10) 7.3 Documentary compliance (hours) 8Building quality control index (0–15) 0 Border compliance (hours) 9

Paying taxes (rank) 142 Domestic transport (hours) 5Getting electricity (rank) 162 DTF score for paying taxes (0–100) 62.01 Cost to importDTF score for getting electricity (0–100) 43.70 Payments (number per year) 34 Documentary compliance (US$) 56Procedures (number) 6 Time (hours per year) 357 Border compliance (US$) 101Time (days) 177 Total tax rate (% of profit) 36.5 Domestic transport (US$) 336Cost (% of income per capita) 491.4Reliability of supply and transparency of tariffs index (0–8) 0 Enforcing contracts (rank) 96 Resolving insolvency (rank) 42

DTF score for enforcing contracts (0–100) 57.37 DTF score for resolving insolvency (0–100) 63.42Registering property (rank) 107 Time (days) 525 Time (years) 2.0DTF score for registering property (0–100) 58.47 Cost (% of claim) 34.9 Cost (% of estate) 10Procedures (number) 6 Quality of judicial processes index (0–18) 8 Recovery rate (cents on the dollar) 42.3Time (days) 22 Strength of insolvency framework index (0–16) 13Cost (% of property value) 10.2Quality of land administration index (0–30) 16

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.

DoING BUSINESS 2016184


AlgeriA Middle East & North Africa GNI per capita (US$) 5,340Ease of doing business rank (1–189) 163 Overall distance to frontier (DTF) score (0–100) 45.72 Population (m) 39.9

✔ Starting a business (rank) 145 Getting credit (rank) 174 Trading across borders (rank) 176DTF score for starting a business (0–100) 76.08 DTF score for getting credit (0–100) 10.00 DTF score for trading across borders (0–100) 24.15Procedures (number) 12 Strength of legal rights index (0–12) 2 Time to exportTime (days) 20 Depth of credit information index (0–8) 0 Documentary compliance (hours) 149Cost (% of income per capita) 10.9 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 118Minimum capital (% of income per capita) 23.6 Credit registry coverage (% of adults) 1.9 Domestic transport (hours) 4

Cost to export✔ Dealing with construction permits (rank) 122 Protecting minority investors (rank) 174 Documentary compliance (US$) 374

DTF score for dealing with construction permits (0–100) 64.05 DTF score for protecting minority investors (0–100) 33.33 Border compliance (US$) 593Procedures (number) 17 Extent of conflict of interest regulation index (0–10) 3.0 Domestic transport (US$) 283Time (days) 204 Extent of shareholder governance index (0–10) 3.7 Time to importCost (% of warehouse value) 0.9 Strength of minority investor protection index (0–10) 3.3 Documentary compliance (hours) 249Building quality control index (0–15) 9 Border compliance (hours) 327


DTF score for enforcing contracts (0–100) 55.49 DTF score for resolving insolvency (0–100) 47.67Registering property (rank) 163 Time (days) 630 Time (years) 1.3DTF score for registering property (0–100) 43.83 Cost (% of claim) 19.9 Cost (% of estate) 7Procedures (number) 10 Quality of judicial processes index (0–18) 5.5 Recovery rate (cents on the dollar) 50.8Time (days) 55 Strength of insolvency framework index (0–16) 6.5Cost (% of property value) 7.1Quality of land administration index (0–30) 7

AngolA Sub-Saharan Africa GNI per capita (US$) 5,300Ease of doing business rank (1–189) 181 Overall distance to frontier (DTF) score (0–100) 39.64 Population (m) 22.1


Cost to exportDealing with construction permits (rank) 108 Protecting minority investors (rank) 66 Documentary compliance (US$) 240DTF score for dealing with construction permits (0–100) 66.65 DTF score for protecting minority investors (0–100) 56.67 Border compliance (US$) 735Procedures (number) 10 Extent of conflict of interest regulation index (0–10) 5.3 Domestic transport (US$) 850Time (days) 203 Extent of shareholder governance index (0–10) 6.0 Time to importCost (% of warehouse value) 0.5 Strength of minority investor protection index (0–10) 5.7 Documentary compliance (hours) 180Building quality control index (0–15) 6 Border compliance (hours) 276

✔ Paying taxes (rank) 141 Domestic transport (hours) 5Getting electricity (rank) 166 DTF score for paying taxes (0–100) 62.25 Cost to importDTF score for getting electricity (0–100) 42.63 Payments (number per year) 30 Documentary compliance (US$) 460Procedures (number) 7 Time (hours per year) 282 Border compliance (US$) 935Time (days) 145 Total tax rate (% of profit) 48.4 Domestic transport (US$) 850Cost (% of income per capita) 615.0Reliability of supply and transparency of tariffs index (0–8) 0 Enforcing contracts (rank) 185 Resolving insolvency (rank) 189

DTF score for enforcing contracts (0–100) 26.26 DTF score for resolving insolvency (0–100) 0.00Registering property (rank) 169 Time (days) 1,296 Time (years) NO PRACTICE

DTF score for registering property (0–100) 40.87 Cost (% of claim) 44.4 Cost (% of estate) NO PRACTICE

Procedures (number) 7 Quality of judicial processes index (0–18) 4.5 Recovery rate (cents on the dollar) 0.0Time (days) 190 Strength of insolvency framework index (0–16) 0Cost (% of property value) 2.9Quality of land administration index (0–30) 7

AntiguA And bArbudA Latin America & Caribbean GNI per capita (US$) 13,360Ease of doing business rank (1–189) 104 Overall distance to frontier (DTF) score (0–100) 59.70 Population (m) 0.1

Starting a business (rank) 107 Getting credit (rank) 152 Trading across borders (rank) 114DTF score for starting a business (0–100) 83.37 DTF score for getting credit (0–100) 25.00 DTF score for trading across borders (0–100) 62.01Procedures (number) 8 Strength of legal rights index (0–12) 5 Time to exportTime (days) 21 Depth of credit information index (0–8) 0 Documentary compliance (hours) 51Cost (% of income per capita) 9.5 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 85Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Domestic transport (hours) 1



DTF score for enforcing contracts (0–100) 73.18 DTF score for resolving insolvency (0–100) 35.00Registering property (rank) 118 Time (days) 351 Time (years) 3.0DTF score for registering property (0–100) 55.75 Cost (% of claim) 22.7 Cost (% of estate) 7Procedures (number) 7 Quality of judicial processes index (0–18) 11.5 Recovery rate (cents on the dollar) 36.0Time (days) 39 Strength of insolvency framework index (0–16) 5Cost (% of property value) 10.8Quality of land administration index (0–30) 19


185CoUNtry tABLES


ArgentinA Latin America & Caribbean GNI per capita (US$) 14,560Ease of doing business rank (1–189) 121 Overall distance to frontier (DTF) score (0–100) 56.78 Population (m) 41.8


Cost to exportDealing with construction permits (rank) 173 Protecting minority investors (rank) 49 Documentary compliance (US$) 60DTF score for dealing with construction permits (0–100) 49.67 DTF score for protecting minority investors (0–100) 60.00 Border compliance (US$) 150Procedures (number) 21 Extent of conflict of interest regulation index (0–10) 5.0 Domestic transport (US$) 1,700Time (days) 341 Extent of shareholder governance index (0–10) 7.0 Time to importCost (% of warehouse value) 2.6 Strength of minority investor protection index (0–10) 6.0 Documentary compliance (hours) 336Building quality control index (0–15) 10 Border compliance (hours) 300

Paying taxes (rank) 170 Domestic transport (hours) 2Getting electricity (rank) 85 DTF score for paying taxes (0–100) 44.99 Cost to importDTF score for getting electricity (0–100) 70.00 Payments (number per year) 9 Documentary compliance (US$) 120Procedures (number) 6 Time (hours per year) 405 Border compliance (US$) 1,200Time (days) 92 Total tax rate (% of profit) 137.4 Domestic transport (US$) 600Cost (% of income per capita) 24.9Reliability of supply and transparency of tariffs index (0–8) 5 Enforcing contracts (rank) 38 Resolving insolvency (rank) 95

DTF score for enforcing contracts (0–100) 67.65 DTF score for resolving insolvency (0–100) 42.87Registering property (rank) 116 Time (days) 590 Time (years) 2.8DTF score for registering property (0–100) 56.31 Cost (% of claim) 22.5 Cost (% of estate) 12Procedures (number) 7 Quality of judicial processes index (0–18) 12 Recovery rate (cents on the dollar) 24.5Time (days) 51.5 Strength of insolvency framework index (0–16) 9.5Cost (% of property value) 6.6Quality of land administration index (0–30) 13

ArmeniA Europe & Central Asia GNI per capita (US$) 3,810Ease of doing business rank (1–189) 35 Overall distance to frontier (DTF) score (0–100) 74.22 Population (m) 3.0

Starting a business (rank) 5 Getting credit (rank) 42 ✔ Trading across borders (rank) 29DTF score for starting a business (0–100) 97.78 DTF score for getting credit (0–100) 65.00 DTF score for trading across borders (0–100) 93.23Procedures (number) 2 Strength of legal rights index (0–12) 5 Time to exportTime (days) 3 Depth of credit information index (0–8) 8 Documentary compliance (hours) 2Cost (% of income per capita) 1.0 Credit bureau coverage (% of adults) 94.1 Border compliance (hours) 3Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Domestic transport (hours) 5


DTF score for dealing with construction permits (0–100) 72.43 DTF score for protecting minority investors (0–100) 60.00 Border compliance (US$) 0Procedures (number) 18 Extent of conflict of interest regulation index (0–10) 6.3 Domestic transport (US$) 371Time (days) 84 Extent of shareholder governance index (0–10) 5.7 Time to importCost (% of warehouse value) 1.0 Strength of minority investor protection index (0–10) 6.0 Documentary compliance (hours) 2Building quality control index (0–15) 9.5 Border compliance (hours) 3

Paying taxes (rank) 41 Domestic transport (hours) 5Getting electricity (rank) 99 DTF score for paying taxes (0–100) 82.51 Cost to importDTF score for getting electricity (0–100) 65.46 Payments (number per year) 10 Documentary compliance (US$) 100Procedures (number) 4 Time (hours per year) 313 Border compliance (US$) 0Time (days) 180 Total tax rate (% of profit) 19.9 Domestic transport (US$) 371Cost (% of income per capita) 87.3Reliability of supply and transparency of tariffs index (0–8) 4 ✔ Enforcing contracts (rank) 28 Resolving insolvency (rank) 71


AustrAliA oECD high income GNI per capita (US$) 64,680Ease of doing business rank (1–189) 13 Overall distance to frontier (DTF) score (0–100) 80.08 Population (m) 23.5

Starting a business (rank) 11 Getting credit (rank) 5 Trading across borders (rank) 89DTF score for starting a business (0–100) 96.47 DTF score for getting credit (0–100) 90.00 DTF score for trading across borders (0–100) 70.82Procedures (number) 3 Strength of legal rights index (0–12) 11 Time to exportTime (days) 2.5 Depth of credit information index (0–8) 7 Documentary compliance (hours) 7Cost (% of income per capita) 0.7 Credit bureau coverage (% of adults) 100.0 Border compliance (hours) 36Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Domestic transport (hours) 4



DTF score for enforcing contracts (0–100) 79.72 DTF score for resolving insolvency (0–100) 81.69Registering property (rank) 47 Time (days) 395 Time (years) 1.0DTF score for registering property (0–100) 74.24 Cost (% of claim) 21.8 Cost (% of estate) 8Procedures (number) 5 Quality of judicial processes index (0–18) 15.5 Recovery rate (cents on the dollar) 82.1Time (days) 4.5 Strength of insolvency framework index (0–16) 12Cost (% of property value) 5.2Quality of land administration index (0–30) 20




AustriA oECD high income GNI per capita (US$) 49,366Ease of doing business rank (1–189) 21 Overall distance to frontier (DTF) score (0–100) 78.38 Population (m) 8.5




DTF score for enforcing contracts (0–100) 78.24 DTF score for resolving insolvency (0–100) 78.89Registering property (rank) 26 Time (days) 397 Time (years) 1.1DTF score for registering property (0–100) 80.81 Cost (% of claim) 18.2 Cost (% of estate) 10Procedures (number) 3 Quality of judicial processes index (0–18) 14 Recovery rate (cents on the dollar) 82.7Time (days) 20.5 Strength of insolvency framework index (0–16) 11Cost (% of property value) 4.6Quality of land administration index (0–30) 24

AzerbAijAn Europe & Central Asia GNI per capita (US$) 7,590Ease of doing business rank (1–189) 63 Overall distance to frontier (DTF) score (0–100) 67.80 Population (m) 9.5


Cost to export✔ Dealing with construction permits (rank) 114 ✔ Protecting minority investors (rank) 36 Documentary compliance (US$) 300



DTF score for enforcing contracts (0–100) 67.51 DTF score for resolving insolvency (0–100) 44.68Registering property (rank) 22 Time (days) 277 Time (years) 1.5DTF score for registering property (0–100) 82.55 Cost (% of claim) 18.5 Cost (% of estate) 12Procedures (number) 3 Quality of judicial processes index (0–18) 6.5 Recovery rate (cents on the dollar) 39.5Time (days) 8.5 Strength of insolvency framework index (0–16) 7.5Cost (% of property value) 0.2Quality of land administration index (0–30) 15.5

bAhAmAs, the Latin America & Caribbean GNI per capita (US$) 21,010Ease of doing business rank (1–189) 106 Overall distance to frontier (DTF) score (0–100) 59.00 Population (m) 0.4

✘ Starting a business (rank) 118 Getting credit (rank) 133 ✔ Trading across borders (rank) 97DTF score for starting a business (0–100) 81.31 DTF score for getting credit (0–100) 30.00 DTF score for trading across borders (0–100) 68.74Procedures (number) 8 Strength of legal rights index (0–12) 6 Time to exportTime (days) 28.5 Depth of credit information index (0–8) 0 Documentary compliance (hours) 12Cost (% of income per capita) 10.9 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 36Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Domestic transport (hours) 2


✔ Paying taxes (rank) 24 Domestic transport (hours) 2Getting electricity (rank) 114 DTF score for paying taxes (0–100) 87.09 Cost to importDTF score for getting electricity (0–100) 60.88 Payments (number per year) 19 Documentary compliance (US$) 140Procedures (number) 5 Time (hours per year) 58 Border compliance (US$) 1,385Time (days) 67 Total tax rate (% of profit) 33.7 Domestic transport (US$) 250Cost (% of income per capita) 148.9Reliability of supply and transparency of tariffs index (0–8) 0 Enforcing contracts (rank) 60 Resolving insolvency (rank) 61



187CoUNtry tABLES


bAhrAin Middle East & North Africa GNI per capita (US$) 28,272Ease of doing business rank (1–189) 65 Overall distance to frontier (DTF) score (0–100) 66.81 Population (m) 1.3




DTF score for enforcing contracts (0–100) 56.38 DTF score for resolving insolvency (0–100) 44.28Registering property (rank) 25 Time (days) 635 Time (years) 2.5DTF score for registering property (0–100) 81.07 Cost (% of claim) 14.7 Cost (% of estate) 10Procedures (number) 2 Quality of judicial processes index (0–18) 5 Recovery rate (cents on the dollar) 41.6Time (days) 31 Strength of insolvency framework index (0–16) 7Cost (% of property value) 1.7Quality of land administration index (0–30) 17.5

bAnglAdesh South Asia GNI per capita (US$) 1,080Ease of doing business rank (1–189) 174 Overall distance to frontier (DTF) score (0–100) 43.10 Population (m) 158.5

Starting a business (rank) 117 Getting credit (rank) 133 Trading across borders (rank) 172DTF score for starting a business (0–100) 81.72 DTF score for getting credit (0–100) 30.00 DTF score for trading across borders (0–100) 34.86Procedures (number) 9 Strength of legal rights index (0–12) 6 Time to exportTime (days) 19.5 Depth of credit information index (0–8) 0 Documentary compliance (hours) 147Cost (% of income per capita) 13.9 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 99.7Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.9 Domestic transport (hours) 20

Cost to exportDealing with construction permits (rank) 118 Protecting minority investors (rank) 88 Documentary compliance (US$) 225DTF score for dealing with construction permits (0–100) 65.27 DTF score for protecting minority investors (0–100) 53.33 Border compliance (US$) 408.2Procedures (number) 13.4 Extent of conflict of interest regulation index (0–10) 6.3 Domestic transport (US$) 196.9Time (days) 269 Extent of shareholder governance index (0–10) 4.3 Time to importCost (% of warehouse value) 1.7 Strength of minority investor protection index (0–10) 5.3 Documentary compliance (hours) 144Building quality control index (0–15) 11 Border compliance (hours) 183

✔ Paying taxes (rank) 86 Domestic transport (hours) 20Getting electricity (rank) 189 DTF score for paying taxes (0–100) 74.42 Cost to importDTF score for getting electricity (0–100) 15.31 Payments (number per year) 21 Documentary compliance (US$) 370Procedures (number) 9 Time (hours per year) 302 Border compliance (US$) 1,293.8 Time (days) 428.9 Total tax rate (% of profit) 31.6 Domestic transport (US$) 196.9Cost (% of income per capita) 3,140.5Reliability of supply and transparency of tariffs index (0–8) 0 Enforcing contracts (rank) 188 Resolving insolvency (rank) 155

DTF score for enforcing contracts (0–100) 22.21 DTF score for resolving insolvency (0–100) 26.36Registering property (rank) 185 Time (days) 1,442 Time (years) 4.0DTF score for registering property (0–100) 27.48 Cost (% of claim) 66.8 Cost (% of estate) 8Procedures (number) 8 Quality of judicial processes index (0–18) 7.5 Recovery rate (cents on the dollar) 25.8Time (days) 244 Strength of insolvency framework index (0–16) 4Cost (% of property value) 7.0Quality of land administration index (0–30) 4.5

bArbAdos Latin America & Caribbean GNI per capita (US$) 15,579Ease of doing business rank (1–189) 119 Overall distance to frontier (DTF) score (0–100) 56.85 Population (m) 0.3



✘ Paying taxes (rank) 99 Domestic transport (hours) 1Getting electricity (rank) 87 DTF score for paying taxes (0–100) 72.42 Cost to importDTF score for getting electricity (0–100) 69.40 Payments (number per year) 28 Documentary compliance (US$) 246Procedures (number) 7 Time (hours per year) 237 Border compliance (US$) 1,585Time (days) 87 Total tax rate (% of profit) 34.7 Domestic transport (US$) 217Cost (% of income per capita) 59.4Reliability of supply and transparency of tariffs index (0–8) 6 Enforcing contracts (rank) 164 Resolving insolvency (rank) 34





belArus Europe & Central Asia GNI per capita (US$) 7,340Ease of doing business rank (1–189) 44 Overall distance to frontier (DTF) score (0–100) 72.33 Population (m) 9.5




DTF score for enforcing contracts (0–100) 70.36 DTF score for resolving insolvency (0–100) 48.38✔ Registering property (rank) 7 Time (days) 275 Time (years) 3.0

DTF score for registering property (0–100) 90.53 Cost (% of claim) 23.4 Cost (% of estate) 22Procedures (number) 2 Quality of judicial processes index (0–18) 9 Recovery rate (cents on the dollar) 37.6Time (days) 3 Strength of insolvency framework index (0–16) 9Cost (% of property value) 0.0Quality of land administration index (0–30) 21.5

belgium oECD high income GNI per capita (US$) 47,030Ease of doing business rank (1–189) 43 Overall distance to frontier (DTF) score (0–100) 72.50 Population (m) 11.2





DTF score for registering property (0–100) 51.84 Cost (% of claim) 18.0 Cost (% of estate) 4Procedures (number) 8 Quality of judicial processes index (0–18) 8 Recovery rate (cents on the dollar) 89.3Time (days) 56 Strength of insolvency framework index (0–16) 11.5Cost (% of property value) 12.7Quality of land administration index (0–30) 23

belize Latin America & Caribbean GNI per capita (US$) 4,760Ease of doing business rank (1–189) 120 Overall distance to frontier (DTF) score (0–100) 56.83 Population (m) 0.3






189CoUNtry tABLES


benin Sub-Saharan Africa GNI per capita (US$) 810Ease of doing business rank (1–189) 158 Overall distance to frontier (DTF) score (0–100) 47.15 Population (m) 10.6

✔ Starting a business (rank) 115 Getting credit (rank) 133 ✔ Trading across borders (rank) 116DTF score for starting a business (0–100) 82.24 DTF score for getting credit (0–100) 30.00 DTF score for trading across borders (0–100) 61.54Procedures (number) 7 Strength of legal rights index (0–12) 6 Time to exportTime (days) 12 Depth of credit information index (0–8) 0 Documentary compliance (hours) 57Cost (% of income per capita) 45.3 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 72Minimum capital (% of income per capita) 6.2 Credit registry coverage (% of adults) 0.6 Domestic transport (hours) 3





bhutAn South Asia GNI per capita (US$) 2,390Ease of doing business rank (1–189) 71 Overall distance to frontier (DTF) score (0–100) 65.21 Population (m) 0.8



Paying taxes (rank) 28 Domestic transport (hours) 8✔ Getting electricity (rank) 50 DTF score for paying taxes (0–100) 85.50 Cost to import

DTF score for getting electricity (0–100) 80.09 Payments (number per year) 18 Documentary compliance (US$) 50Procedures (number) 4 Time (hours per year) 85 Border compliance (US$) 110Time (days) 61 Total tax rate (% of profit) 35.3 Domestic transport (US$) 287Cost (% of income per capita) 550.0Reliability of supply and transparency of tariffs index (0–8) 5 Enforcing contracts (rank) 50 Resolving insolvency (rank) 189

DTF score for enforcing contracts (0–100) 65.36 DTF score for resolving insolvency (0–100) 0.00✔ Registering property (rank) 51 Time (days) 225 Time (years) NO PRACTICE



boliviA Latin America & Caribbean GNI per capita (US$) 2,830Ease of doing business rank (1–189) 157 Overall distance to frontier (DTF) score (0–100) 47.47 Population (m) 10.8



Paying taxes (rank) 189 Domestic transport (hours) 6Getting electricity (rank) 101 DTF score for paying taxes (0–100) 12.18 Cost to importDTF score for getting electricity (0–100) 64.88 Payments (number per year) 42 Documentary compliance (US$) 30Procedures (number) 8 Time (hours per year) 1,025 Border compliance (US$) 315Time (days) 42 Total tax rate (% of profit) 83.7 Domestic transport (US$) 750Cost (% of income per capita) 747.2Reliability of supply and transparency of tariffs index (0–8) 5 Enforcing contracts (rank) 136 Resolving insolvency (rank) 92





bosniA And herzegovinA Europe & Central Asia GNI per capita (US$) 4,770Ease of doing business rank (1–189) 79 Overall distance to frontier (DTF) score (0–100) 63.71 Population (m) 3.8





botswAnA Sub-Saharan Africa GNI per capita (US$) 7,880Ease of doing business rank (1–189) 72 Overall distance to frontier (DTF) score (0–100) 64.98 Population (m) 2.0





DTF score for enforcing contracts (0–100) 50.95 DTF score for resolving insolvency (0–100) 54.66Registering property (rank) 70 Time (days) 625 Time (years) 1.7DTF score for registering property (0–100) 67.25 Cost (% of claim) 39.8 Cost (% of estate) 18Procedures (number) 4 Quality of judicial processes index (0–18) 7 Recovery rate (cents on the dollar) 63.8Time (days) 12 Strength of insolvency framework index (0–16) 6.5Cost (% of property value) 5.1Quality of land administration index (0–30) 10

brAzil Latin America & Caribbean GNI per capita (US$) 11,760Ease of doing business rank (1–189) 116 Overall distance to frontier (DTF) score (0–100) 57.67 Population (m) 202.0

Starting a business (rank) 174 Getting credit (rank) 97 ✔ Trading across borders (rank) 145DTF score for starting a business (0–100) 64.33 DTF score for getting credit (0–100) 45.00 DTF score for trading across borders (0–100) 52.43Procedures (number) 11 Strength of legal rights index (0–12) 2 Time to exportTime (days) 83 Depth of credit information index (0–8) 7 Documentary compliance (hours) 42Cost (% of income per capita) 3.8 Credit bureau coverage (% of adults) 79.0 Border compliance (hours) 49Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 55.1 Domestic transport (hours) 11.4

Cost to exportDealing with construction permits (rank) 169 Protecting minority investors (rank) 29 Documentary compliance (US$) 226.4DTF score for dealing with construction permits (0–100) 51.92 DTF score for protecting minority investors (0–100) 65.00 Border compliance (US$) 958.7Procedures (number) 18.2 Extent of conflict of interest regulation index (0–10) 5.7 Domestic transport (US$) 1,159Time (days) 425.7 Extent of shareholder governance index (0–10) 7.3 Time to importCost (% of warehouse value) 0.4 Strength of minority investor protection index (0–10) 6.5 Documentary compliance (hours) 146.1Building quality control index (0–15) 9.4 Border compliance (hours) 63.1

Paying taxes (rank) 178 Domestic transport (hours) 13.4Getting electricity (rank) 22 DTF score for paying taxes (0–100) 40.85 Cost to importDTF score for getting electricity (0–100) 85.50 Payments (number per year) 9.6 Documentary compliance (US$) 106.9Procedures (number) 4 Time (hours per year) 2,600 Border compliance (US$) 969.6Time (days) 43.6 Total tax rate (% of profit) 69.2 Domestic transport (US$) 1,159Cost (% of income per capita) 28.6Reliability of supply and transparency of tariffs index (0–8) 5.6 Enforcing contracts (rank) 45 Resolving insolvency (rank) 62

DTF score for enforcing contracts (0–100) 66.48 DTF score for resolving insolvency (0–100) 52.68✘ Registering property (rank) 130 Time (days) 731 Time (years) 4.0

DTF score for registering property (0–100) 52.48 Cost (% of claim) 20.7 Cost (% of estate) 12Procedures (number) 13.6 Quality of judicial processes index (0–18) 13.1 Recovery rate (cents on the dollar) 22.4Time (days) 31.7 Strength of insolvency framework index (0–16) 13Cost (% of property value) 3.1Quality of land administration index (0–30) 13.6


191CoUNtry tABLES


brunei dArussAlAm East Asia & Pacific GNI per capita (US$) 36,607Ease of doing business rank (1–189) 84 Overall distance to frontier (DTF) score (0–100) 62.93 Population (m) 0.4





bulgAriA Europe & Central Asia GNI per capita (US$) 7,420Ease of doing business rank (1–189) 38 Overall distance to frontier (DTF) score (0–100) 73.72 Population (m) 7.2





burkinA fAso Sub-Saharan Africa GNI per capita (US$) 710Ease of doing business rank (1–189) 143 Overall distance to frontier (DTF) score (0–100) 50.81 Population (m) 17.4








burundi Sub-Saharan Africa GNI per capita (US$) 270Ease of doing business rank (1–189) 152 Overall distance to frontier (DTF) score (0–100) 48.82 Population (m) 10.5



Paying taxes (rank) 111 Domestic transport (hours) 26Getting electricity (rank) 185 DTF score for paying taxes (0–100) 69.45 Cost to importDTF score for getting electricity (0–100) 26.45 Payments (number per year) 25 Documentary compliance (US$) 1,025Procedures (number) 5 Time (hours per year) 274 Border compliance (US$) 444Time (days) 158 Total tax rate (% of profit) 40.3 Domestic transport (US$) 361Cost (% of income per capita) 16,315.4Reliability of supply and transparency of tariffs index (0–8) 0 Enforcing contracts (rank) 146 Resolving insolvency (rank) 145

DTF score for enforcing contracts (0–100) 47.59 DTF score for resolving insolvency (0–100) 30.46Registering property (rank) 94 Time (days) 832 Time (years) 5.0DTF score for registering property (0–100) 62.53 Cost (% of claim) 38.6 Cost (% of estate) 30Procedures (number) 5 Quality of judicial processes index (0–18) 8 Recovery rate (cents on the dollar) 7.2Time (days) 23 Strength of insolvency framework index (0–16) 8.5Cost (% of property value) 3.2Quality of land administration index (0–30) 4.5

CAbo verde Sub-Saharan Africa GNI per capita (US$) 3,520Ease of doing business rank (1–189) 126 Overall distance to frontier (DTF) score (0–100) 55.54 Population (m) 0.5






Procedures (number) 6 Quality of judicial processes index (0–18) 8 Recovery rate (cents on the dollar) 0.0Time (days) 22 Strength of insolvency framework index (0–16) 0Cost (% of property value) 2.2Quality of land administration index (0–30) 10

CAmbodiA East Asia & Pacific GNI per capita (US$) 1,010Ease of doing business rank (1–189) 127 Overall distance to frontier (DTF) score (0–100) 55.22 Population (m) 15.4




DTF score for getting electricity (0–100) 52.37 Payments (number per year) 40 Documentary compliance (US$) 120Procedures (number) 4 Time (hours per year) 173 Border compliance (US$) 240Time (days) 179 Total tax rate (% of profit) 21.0 Domestic transport (US$) 1,125 Cost (% of income per capita) 2,336.1Reliability of supply and transparency of tariffs index (0–8) 2 Enforcing contracts (rank) 174 Resolving insolvency (rank) 82



193CoUNtry tABLES


CAmeroon Sub-Saharan Africa GNI per capita (US$) 1,350Ease of doing business rank (1–189) 172 Overall distance to frontier (DTF) score (0–100) 44.11 Population (m) 22.8



Paying taxes (rank) 180 Domestic transport (hours) 5Getting electricity (rank) 113 DTF score for paying taxes (0–100) 36.34 Cost to importDTF score for getting electricity (0–100) 60.95 Payments (number per year) 44 Documentary compliance (US$) 849Procedures (number) 4 Time (hours per year) 630 Border compliance (US$) 1,407Time (days) 64 Total tax rate (% of profit) 48.8 Domestic transport (US$) 283Cost (% of income per capita) 1,582.9Reliability of supply and transparency of tariffs index (0–8) 0 Enforcing contracts (rank) 159 Resolving insolvency (rank) 118


CAnAdA oECD high income GNI per capita (US$) 51,690Ease of doing business rank (1–189) 14 Overall distance to frontier (DTF) score (0–100) 80.07 Population (m) 35.5




DTF score for enforcing contracts (0–100) 65.49 DTF score for resolving insolvency (0–100) 81.36Registering property (rank) 42 Time (days) 570 Time (years) 0.8DTF score for registering property (0–100) 75.09 Cost (% of claim) 22.3 Cost (% of estate) 7Procedures (number) 6 Quality of judicial processes index (0–18) 10.5 Recovery rate (cents on the dollar) 87.3Time (days) 16.5 Strength of insolvency framework index (0–16) 11Cost (% of property value) 3.3Quality of land administration index (0–30) 21.5

CentrAl AfriCAn republiC Sub-Saharan Africa GNI per capita (US$) 330Ease of doing business rank (1–189) 185 Overall distance to frontier (DTF) score (0–100) 36.26 Population (m) 4.7



Paying taxes (rank) 185 Domestic transport (hours) 65Getting electricity (rank) 186 DTF score for paying taxes (0–100) 23.47 Cost to importDTF score for getting electricity (0–100) 24.64 Payments (number per year) 56 Documentary compliance (US$) 500Procedures (number) 7 Time (hours per year) 483 Border compliance (US$) 726Time (days) 98 Total tax rate (% of profit) 73.3 Domestic transport (US$) 2,057Cost (% of income per capita) 15,326.1Reliability of supply and transparency of tariffs index (0–8) 0 Enforcing contracts (rank) 177 Resolving insolvency (rank) 149





ChAd Sub-Saharan Africa GNI per capita (US$) 1,010Ease of doing business rank (1–189) 183 Overall distance to frontier (DTF) score (0–100) 38.22 Population (m) 13.2





DTF score for registering property (0–100) 45.73 Cost (% of claim) 45.7 Cost (% of estate) 60Procedures (number) 6 Quality of judicial processes index (0–18) 6.5 Recovery rate (cents on the dollar) 0.0Time (days) 44 Strength of insolvency framework index (0–16) 9Cost (% of property value) 12.7Quality of land administration index (0–30) 9

Chile oECD high income GNI per capita (US$) 14,900Ease of doing business rank (1–189) 48 Overall distance to frontier (DTF) score (0–100) 71.49 Population (m) 17.8



✘ Paying taxes (rank) 33 Domestic transport (hours) 9Getting electricity (rank) 51 DTF score for paying taxes (0–100) 84.00 Cost to importDTF score for getting electricity (0–100) 79.71 Payments (number per year) 7 Documentary compliance (US$) 50Procedures (number) 6 Time (hours per year) 291 Border compliance (US$) 290Time (days) 30 Total tax rate (% of profit) 28.9 Domestic transport (US$) 345Cost (% of income per capita) 76.8Reliability of supply and transparency of tariffs index (0–8) 6 Enforcing contracts (rank) 56 ✔ Resolving insolvency (rank) 58


ChinA East Asia & Pacific GNI per capita (US$) 7,380Ease of doing business rank (1–189) 84 Overall distance to frontier (DTF) score (0–100) 62.93 Population (m) 1,364.3

Starting a business (rank) 136 Getting credit (rank) 79 Trading across borders (rank) 96DTF score for starting a business (0–100) 77.46 DTF score for getting credit (0–100) 50.00 DTF score for trading across borders (0–100) 69.13Procedures (number) 11 Strength of legal rights index (0–12) 4 Time to exportTime (days) 31.4 Depth of credit information index (0–8) 6 Documentary compliance (hours) 21.2Cost (% of income per capita) 0.7 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 25.9Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 89.5 Domestic transport (hours) 6.7

Cost to exportDealing with construction permits (rank) 176 Protecting minority investors (rank) 134 Documentary compliance (US$) 84.6DTF score for dealing with construction permits (0–100) 48.29 DTF score for protecting minority investors (0–100) 43.33 Border compliance (US$) 522.4Procedures (number) 22 Extent of conflict of interest regulation index (0–10) 5.0 Domestic transport (US$) 306Time (days) 244.3 Extent of shareholder governance index (0–10) 3.7 Time to importCost (% of warehouse value) 7.2 Strength of minority investor protection index (0–10) 4.3 Documentary compliance (hours) 65.7Building quality control index (0–15) 9 Border compliance (hours) 92.3

✔ Paying taxes (rank) 132 Domestic transport (hours) 6.7Getting electricity (rank) 92 DTF score for paying taxes (0–100) 64.46 Cost to importDTF score for getting electricity (0–100) 68.66 Payments (number per year) 9 Documentary compliance (US$) 170.9Procedures (number) 5.5 Time (hours per year) 261 Border compliance (US$) 776.6Time (days) 143.2 Total tax rate (% of profit) 67.8 Domestic transport (US$) 319.6Cost (% of income per capita) 413.3Reliability of supply and transparency of tariffs index (0–8) 6 Enforcing contracts (rank) 7 Resolving insolvency (rank) 55

DTF score for enforcing contracts (0–100) 77.56 DTF score for resolving insolvency (0–100) 55.43Registering property (rank) 43 Time (days) 452.8 Time (years) 1.7DTF score for registering property (0–100) 75.02 Cost (% of claim) 16.2 Cost (% of estate) 22Procedures (number) 4 Quality of judicial processes index (0–18) 14.1 Recovery rate (cents on the dollar) 36.2Time (days) 19.5 Strength of insolvency framework index (0–16) 11.5Cost (% of property value) 3.4Quality of land administration index (0–30) 17


195CoUNtry tABLES


ColombiA Latin America & Caribbean GNI per capita (US$) 7,780Ease of doing business rank (1–189) 54 Overall distance to frontier (DTF) score (0–100) 70.43 Population (m) 48.9

Starting a business (rank) 84 Getting credit (rank) 2 Trading across borders (rank) 110 DTF score for starting a business (0–100) 86.13 DTF score for getting credit (0–100) 95.00 DTF score for trading across borders (0–100) 62.83 Procedures (number) 8 Strength of legal rights index (0–12) 12 Time to exportTime (days) 11 Depth of credit information index (0–8) 7 Documentary compliance (hours) 60 Cost (% of income per capita) 7.5 Credit bureau coverage (% of adults) 88.7 Border compliance (hours) 112 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Domestic transport (hours) 44

Cost to exportDealing with construction permits (rank) 38 Protecting minority investors (rank) 14 Documentary compliance (US$) 90 DTF score for dealing with construction permits (0–100) 75.99 DTF score for protecting minority investors (0–100) 71.67 Border compliance (US$) 545 Procedures (number) 10 Extent of conflict of interest regulation index (0–10) 8.0 Domestic transport (US$) 1,525 Time (days) 73 Extent of shareholder governance index (0–10) 6.3 Time to importCost (% of warehouse value) 7.2 Strength of minority investor protection index (0–10) 7.2 Documentary compliance (hours) 64 Building quality control index (0–15) 11 Border compliance (hours) 112

✔ Paying taxes (rank) 136 Domestic transport (hours) 44 Getting electricity (rank) 69 DTF score for paying taxes (0–100) 63.32 Cost to importDTF score for getting electricity (0–100) 74.82 Payments (number per year) 11 Documentary compliance (US$) 50 Procedures (number) 5 Time (hours per year) 239 Border compliance (US$) 545 Time (days) 102 Total tax rate (% of profit) 69.7 Domestic transport (US$) 1,900 Cost (% of income per capita) 475.4Reliability of supply and transparency of tariffs index (0–8) 6 Enforcing contracts (rank) 180 Resolving insolvency (rank) 30

DTF score for enforcing contracts (0–100) 29.66 DTF score for resolving insolvency (0–100) 72.06Registering property (rank) 54 Time (days) 1,288 Time (years) 1.7DTF score for registering property (0–100) 72.85 Cost (% of claim) 45.8 Cost (% of estate) 9Procedures (number) 6 Quality of judicial processes index (0–18) 6.5 Recovery rate (cents on the dollar) 70.0Time (days) 16 Strength of insolvency framework index (0–16) 11Cost (% of property value) 2.0Quality of land administration index (0–30) 16

Comoros Sub-Saharan Africa GNI per capita (US$) 840Ease of doing business rank (1–189) 154 Overall distance to frontier (DTF) score (0–100) 48.22 Population (m) 0.8

✔ Starting a business (rank) 163 ✔ Getting credit (rank) 109 Trading across borders (rank) 80 DTF score for starting a business (0–100) 69.33 DTF score for getting credit (0–100) 40.00 DTF score for trading across borders (0–100) 75.30 Procedures (number) 8 Strength of legal rights index (0–12) 6 Time to exportTime (days) 15 Depth of credit information index (0–8) 2 Documentary compliance (hours) 57 Cost (% of income per capita) 118.2 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 51 Minimum capital (% of income per capita) 31.4 Credit registry coverage (% of adults) 7.4 Domestic transport (hours) 1

Cost to exportDealing with construction permits (rank) 116 Protecting minority investors (rank) 144 Documentary compliance (US$) 124 DTF score for dealing with construction permits (0–100) 65.73 DTF score for protecting minority investors (0–100) 41.67 Border compliance (US$) 290 Procedures (number) 10 Extent of conflict of interest regulation index (0–10) 4.7 Domestic transport (US$) 189 Time (days) 108 Extent of shareholder governance index (0–10) 3.7 Time to importCost (% of warehouse value) 1.4 Strength of minority investor protection index (0–10) 4.2 Documentary compliance (hours) 29 Building quality control index (0–15) 2 Border compliance (hours) 70

Paying taxes (rank) 167 Domestic transport (hours) 1 Getting electricity (rank) 132 DTF score for paying taxes (0–100) 47.37 Cost to importDTF score for getting electricity (0–100) 57.10 Payments (number per year) 33 Documentary compliance (US$) 38 Procedures (number) 3 Time (hours per year) 100 Border compliance (US$) 392 Time (days) 120 Total tax rate (% of profit) 216.5 Domestic transport (US$) 179 Cost (% of income per capita) 2,206.9Reliability of supply and transparency of tariffs index (0–8) 0 Enforcing contracts (rank) 179 Resolving insolvency (rank) 189

DTF score for enforcing contracts (0–100) 32.05 DTF score for resolving insolvency (0–100) 0.00Registering property (rank) 123 Time (days) 506 Time (years) NO PRACTICE



Congo, dem. rep. Sub-Saharan Africa GNI per capita (US$) 410Ease of doing business rank (1–189) 184 Overall distance to frontier (DTF) score (0–100) 38.14 Population (m) 69.4

✔ Starting a business (rank) 89 Getting credit (rank) 133 ✘ Trading across borders (rank) 187DTF score for starting a business (0–100) 85.69 DTF score for getting credit (0–100) 30.00 DTF score for trading across borders (0–100) 1.26Procedures (number) 6 Strength of legal rights index (0–12) 6 Time to exportTime (days) 11 Depth of credit information index (0–8) 0 Documentary compliance (hours) 698 Cost (% of income per capita) 29.3 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 515 Minimum capital (% of income per capita) 10.6 Credit registry coverage (% of adults) 0.3 Domestic transport (hours) 6

Cost to export✔ Dealing with construction permits (rank) 131 Protecting minority investors (rank) 174 Documentary compliance (US$) 2,500

DTF score for dealing with construction permits (0–100) 62.43 DTF score for protecting minority investors (0–100) 33.33 Border compliance (US$) 1,323 Procedures (number) 10 Extent of conflict of interest regulation index (0–10) 3.0 Domestic transport (US$) 781 Time (days) 150 Extent of shareholder governance index (0–10) 3.7 Time to importCost (% of warehouse value) 6.2 Strength of minority investor protection index (0–10) 3.3 Documentary compliance (hours) 216 Building quality control index (0–15) 5.5 Border compliance (hours) 588

✘ Paying taxes (rank) 173 Domestic transport (hours) 7 Getting electricity (rank) 174 DTF score for paying taxes (0–100) 43.50 Cost to importDTF score for getting electricity (0–100) 36.49 Payments (number per year) 52 Documentary compliance (US$) 875 Procedures (number) 6 Time (hours per year) 346 Border compliance (US$) 2,089 Time (days) 56 Total tax rate (% of profit) 54.6 Domestic transport (US$) 1,500 Cost (% of income per capita) 15,247.4Reliability of supply and transparency of tariffs index (0–8) 1 Enforcing contracts (rank) 165 Resolving insolvency (rank) 189







Congo, rep. Sub-Saharan Africa GNI per capita (US$) 2,680Ease of doing business rank (1–189) 176 Overall distance to frontier (DTF) score (0–100) 41.88 Population (m) 4.6


Cost to exportDealing with construction permits (rank) 120 Protecting minority investors (rank) 150 Documentary compliance (US$) 165 DTF score for dealing with construction permits (0–100) 64.74 DTF score for protecting minority investors (0–100) 40.00 Border compliance (US$) 1,975 Procedures (number) 12 Extent of conflict of interest regulation index (0–10) 4.3 Domestic transport (US$) 1,694 Time (days) 164 Extent of shareholder governance index (0–10) 3.7 Time to importCost (% of warehouse value) 6.7 Strength of minority investor protection index (0–10) 4.0 Documentary compliance (hours) 208 Building quality control index (0–15) 9 Border compliance (hours) 397

Paying taxes (rank) 182 Domestic transport (hours) 136 Getting electricity (rank) 176 DTF score for paying taxes (0–100) 30.68 Cost to importDTF score for getting electricity (0–100) 35.35 Payments (number per year) 50 Documentary compliance (US$) 310 Procedures (number) 6 Time (hours per year) 602 Border compliance (US$) 806 Time (days) 135 Total tax rate (% of profit) 56.0 Domestic transport (US$) 2,033 Cost (% of income per capita) 4,677.1Reliability of supply and transparency of tariffs index (0–8) 0 Enforcing contracts (rank) 158 Resolving insolvency (rank) 115



CostA riCA Latin America & Caribbean GNI per capita (US$) 9,750Ease of doing business rank (1–189) 58 Overall distance to frontier (DTF) score (0–100) 68.55 Population (m) 4.9

Starting a business (rank) 121 ✔ Getting credit (rank) 7 Trading across borders (rank) 67DTF score for starting a business (0–100) 80.95 DTF score for getting credit (0–100) 85.00 DTF score for trading across borders (0–100) 79.86Procedures (number) 9 Strength of legal rights index (0–12) 10 Time to exportTime (days) 24 Depth of credit information index (0–8) 7 Documentary compliance (hours) 24 Cost (% of income per capita) 11.1 Credit bureau coverage (% of adults) 100.0 Border compliance (hours) 20 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 27.5 Domestic transport (hours) 6


✔ Paying taxes (rank) 80 Domestic transport (hours) 6 ✔ Getting electricity (rank) 23 DTF score for paying taxes (0–100) 75.67 Cost to import

DTF score for getting electricity (0–100) 85.01 Payments (number per year) 9 Documentary compliance (US$) 75 Procedures (number) 5 Time (hours per year) 151 Border compliance (US$) 400 Time (days) 45 Total tax rate (% of profit) 58.0 Domestic transport (US$) 600 Cost (% of income per capita) 191.8Reliability of supply and transparency of tariffs index (0–8) 7 Enforcing contracts (rank) 124 Resolving insolvency (rank) 87


Côte d’ivoire Sub-Saharan Africa GNI per capita (US$) 1,550Ease of doing business rank (1–189) 142 Overall distance to frontier (DTF) score (0–100) 50.93 Population (m) 20.8



Paying taxes (rank) 176 Domestic transport (hours) 4Getting electricity (rank) 146 DTF score for paying taxes (0–100) 42.73 Cost to importDTF score for getting electricity (0–100) 51.54 Payments (number per year) 63 Documentary compliance (US$) 267Procedures (number) 8 Time (hours per year) 270 Border compliance (US$) 456Time (days) 55 Total tax rate (% of profit) 51.9 Domestic transport (US$) 206Cost (% of income per capita) 2,583.9Reliability of supply and transparency of tariffs index (0–8) 3 ✔ Enforcing contracts (rank) 120 Resolving insolvency (rank) 76




197CoUNtry tABLES


CroAtiA Europe & Central Asia GNI per capita (US$) 13,020Ease of doing business rank (1–189) 40 Overall distance to frontier (DTF) score (0–100) 72.71 Population (m) 4.2





Cyprus Europe & Central Asia GNI per capita (US$) 26,370Ease of doing business rank (1–189) 47 Overall distance to frontier (DTF) score (0–100) 71.78 Population (m) 1.2

Starting a business (rank) 64 ✔ Getting credit (rank) 42 Trading across borders (rank) 43DTF score for starting a business (0–100) 89.23 DTF score for getting credit (0–100) 65.00 DTF score for trading across borders (0–100) 88.44Procedures (number) 6 Strength of legal rights index (0–12) 7 Time to exportTime (days) 8 Depth of credit information index (0–8) 6 Documentary compliance (hours) 2Cost (% of income per capita) 12.2 Credit bureau coverage (% of adults) 67.3 Border compliance (hours) 18Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Domestic transport (hours) 2


✔ Paying taxes (rank) 44 Domestic transport (hours) 2✔ Getting electricity (rank) 67 DTF score for paying taxes (0–100) 81.70 Cost to import

DTF score for getting electricity (0–100) 75.18 Payments (number per year) 27 Documentary compliance (US$) 50Procedures (number) 5 Time (hours per year) 145.5 Border compliance (US$) 335Time (days) 137 Total tax rate (% of profit) 24.4 Domestic transport (US$) 195Cost (% of income per capita) 137.0Reliability of supply and transparency of tariffs index (0–8) 7 ✔ Enforcing contracts (rank) 143 ✔ Resolving insolvency (rank) 17


CzeCh republiC oECD high income GNI per capita (US$) 17,795Ease of doing business rank (1–189) 36 Overall distance to frontier (DTF) score (0–100) 73.95 Population (m) 10.5




DTF score for enforcing contracts (0–100) 60.36 DTF score for resolving insolvency (0–100) 77.73Registering property (rank) 37 Time (days) 611 Time (years) 2.1DTF score for registering property (0–100) 76.40 Cost (% of claim) 33.0 Cost (% of estate) 17Procedures (number) 4 Quality of judicial processes index (0–18) 10.5 Recovery rate (cents on the dollar) 66.0Time (days) 31 Strength of insolvency framework index (0–16) 13.5Cost (% of property value) 4.0Quality of land administration index (0–30) 21.5




denmArk oECD high income GNI per capita (US$) 61,310Ease of doing business rank (1–189) 3 Overall distance to frontier (DTF) score (0–100) 84.40 Population (m) 5.6





djibouti Middle East & North Africa GNI per capita (US$) 1,692Ease of doing business rank (1–189) 171 Overall distance to frontier (DTF) score (0–100) 44.25 Population (m) 0.9


Cost to exportDealing with construction permits (rank) 124 Protecting minority investors (rank) 174 Documentary compliance (US$) 1,717DTF score for dealing with construction permits (0–100) 63.00 DTF score for protecting minority investors (0–100) 33.33 Border compliance (US$) 444Procedures (number) 17 Extent of conflict of interest regulation index (0–10) 2.3 Domestic transport (US$) 163Time (days) 111 Extent of shareholder governance index (0–10) 4.3 Time to importCost (% of warehouse value) 7.1 Strength of minority investor protection index (0–10) 3.3 Documentary compliance (hours) 50Building quality control index (0–15) 9 Border compliance (hours) 78

Paying taxes (rank) 85 Domestic transport (hours) 2Getting electricity (rank) 172 DTF score for paying taxes (0–100) 74.56 Cost to importDTF score for getting electricity (0–100) 38.90 Payments (number per year) 36 Documentary compliance (US$) 1,737Procedures (number) 4 Time (hours per year) 82 Border compliance (US$) 709Time (days) 125 Total tax rate (% of profit) 37.6 Domestic transport (US$) 165Cost (% of income per capita) 6,579.4Reliability of supply and transparency of tariffs index (0–8) 0 Enforcing contracts (rank) 183 Resolving insolvency (rank) 68


dominiCA Latin America & Caribbean GNI per capita (US$) 7,070Ease of doing business rank (1–189) 91 Overall distance to frontier (DTF) score (0–100) 61.44 Population (m) 0.1




DTF score for enforcing contracts (0–100) 59.17 DTF score for resolving insolvency (0–100) 34.03Registering property (rank) 165 Time (days) 681 Time (years) 4.0DTF score for registering property (0–100) 43.41 Cost (% of claim) 36.0 Cost (% of estate) 10Procedures (number) 5 Quality of judicial processes index (0–18) 11.5 Recovery rate (cents on the dollar) 28.4Time (days) 42 Strength of insolvency framework index (0–16) 6Cost (% of property value) 13.3Quality of land administration index (0–30) 4.5


199CoUNtry tABLES


dominiCAn republiC Latin America & Caribbean GNI per capita (US$) 5,950Ease of doing business rank (1–189) 93 Overall distance to frontier (DTF) score (0–100) 61.16 Population (m) 10.5





eCuAdor Latin America & Caribbean GNI per capita (US$) 6,040Ease of doing business rank (1–189) 117 Overall distance to frontier (DTF) score (0–100) 57.47 Population (m) 16.0

✔ Starting a business (rank) 166 Getting credit (rank) 97 Trading across borders (rank) 120DTF score for starting a business (0–100) 68.51 DTF score for getting credit (0–100) 45.00 DTF score for trading across borders (0–100) 61.38Procedures (number) 12 Strength of legal rights index (0–12) 1 Time to exportTime (days) 50.5 Depth of credit information index (0–8) 8 Documentary compliance (hours) 96Cost (% of income per capita) 22.0 Credit bureau coverage (% of adults) 52.9 Border compliance (hours) 108Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Domestic transport (hours) 8




egypt, ArAb rep. Middle East & North Africa GNI per capita (US$) 3,280Ease of doing business rank (1–189) 131 Overall distance to frontier (DTF) score (0–100) 54.43 Population (m) 83.4


Cost to exportDealing with construction permits (rank) 113 ✔ Protecting minority investors (rank) 122 Documentary compliance (US$) 100DTF score for dealing with construction permits (0–100) 65.97 DTF score for protecting minority investors (0–100) 45.0 Border compliance (US$) 203Procedures (number) 20 Extent of conflict of interest regulation index (0–10) 4.7 Domestic transport (US$) 227Time (days) 179 Extent of shareholder governance index (0–10) 4.3 Time to importCost (% of warehouse value) 1.7 Strength of minority investor protection index (0–10) 4.5 Documentary compliance (hours) 192Building quality control index (0–15) 11.5 Border compliance (hours) 120






el sAlvAdor Latin America & Caribbean GNI per capita (US$) 3,780Ease of doing business rank (1–189) 86 Overall distance to frontier (DTF) score (0–100) 62.76 Population (m) 6.4

Starting a business (rank) 125 ✔ Getting credit (rank) 15 ✘ Trading across borders (rank) 46DTF score for starting a business (0–100) 80.19 DTF score for getting credit (0–100) 80.00 DTF score for trading across borders (0–100) 87.78Procedures (number) 8 Strength of legal rights index (0–12) 9 Time to exportTime (days) 16.5 Depth of credit information index (0–8) 7 Documentary compliance (hours) 9Cost (% of income per capita) 42.7 Credit bureau coverage (% of adults) 34.4 Border compliance (hours) 38Minimum capital (% of income per capita) 2.6 Credit registry coverage (% of adults) 27.6 Domestic transport (hours) 4




equAtoriAl guineA Sub-Saharan Africa GNI per capita (US$) 13,340Ease of doing business rank (1–189) 180 Overall distance to frontier (DTF) score (0–100) 40.03 Population (m) 0.8







eritreA Sub-Saharan Africa GNI per capita (US$) 530Ease of doing business rank (1–189) 189 Overall distance to frontier (DTF) score (0–100) 27.61 Population (m) 6.5

Starting a business (rank) 184 Getting credit (rank) 185 Trading across borders (rank) 189DTF score for starting a business (0–100) 46.16 DTF score for getting credit (0–100) 0.00 DTF score for trading across borders (0–100) 0.00Procedures (number) 13 Strength of legal rights index (0–12) 0 Time to exportTime (days) 84 Depth of credit information index (0–8) 0 Documentary compliance (hours) NO PRACTICE

Cost (% of income per capita) 38.1 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) NO PRACTICE

Minimum capital (% of income per capita) 167.2 Credit registry coverage (% of adults) 0.0 Domestic transport (hours) NO PRACTICE

Cost to exportDealing with construction permits (rank) 189 Protecting minority investors (rank) 122 Documentary compliance (US$) NO PRACTICE

DTF score for dealing with construction permits (0–100) 0.00 DTF score for protecting minority investors (0–100) 45.00 Border compliance (US$) NO PRACTICE

Procedures (number) NO PRACTICE Extent of conflict of interest regulation index (0–10) 4.7 Domestic transport (US$) NO PRACTICE

Time (days) NO PRACTICE Extent of shareholder governance index (0–10) 4.3 Time to importCost (% of warehouse value) NO PRACTICE Strength of minority investor protection index (0–10) 4.5 Documentary compliance (hours) NO PRACTICE

Building quality control index (0–15) 0 Border compliance (hours) NO PRACTICE

Paying taxes (rank) 174 Domestic transport (hours) NO PRACTICE

Getting electricity (rank) 142 DTF score for paying taxes (0–100) 43.49 Cost to importDTF score for getting electricity (0–100) 53.43 Payments (number per year) 30 Documentary compliance (US$) NO PRACTICE

Procedures (number) 5 Time (hours per year) 216 Border compliance (US$) NO PRACTICE

Time (days) 59 Total tax rate (% of profit) 83.7 Domestic transport (US$) NO PRACTICE

Cost (% of income per capita) 2,846.1Reliability of supply and transparency of tariffs index (0–8) 0 Enforcing contracts (rank) 121 Resolving insolvency (rank) 189



Procedures (number) 11 Quality of judicial processes index (0–18) 2.5 Recovery rate (cents on the dollar) 0.0Time (days) 78 Strength of insolvency framework index (0–16) 0Cost (% of property value) 9.1Quality of land administration index (0–30) 6.5


201CoUNtry tABLES


estoniA oECD high income GNI per capita (US$) 18,530Ease of doing business rank (1–189) 16 Overall distance to frontier (DTF) score (0–100) 79.49 Population (m) 1.3





ethiopiA Sub-Saharan Africa GNI per capita (US$) 550Ease of doing business rank (1–189) 146 Overall distance to frontier (DTF) score (0–100) 49.73 Population (m) 96.5





fiji East Asia & Pacific GNI per capita (US$) 4,540Ease of doing business rank (1–189) 88 Overall distance to frontier (DTF) score (0–100) 62.58 Population (m) 0.9








finlAnd oECD high income GNI per capita (US$) 47,380Ease of doing business rank (1–189) 10 Overall distance to frontier (DTF) score (0–100) 81.05 Population (m) 5.5





frAnCe oECD high income GNI per capita (US$) 43,080Ease of doing business rank (1–189) 27 Overall distance to frontier (DTF) score (0–100) 75.96 Population (m) 66.2





gAbon Sub-Saharan Africa GNI per capita (US$) 9,320Ease of doing business rank (1–189) 162 Overall distance to frontier (DTF) score (0–100) 45.99 Population (m) 1.7


Cost to export✘ Dealing with construction permits (rank) 164 Protecting minority investors (rank) 155 Documentary compliance (US$) 328

DTF score for dealing with construction permits (0–100) 53.31 DTF score for protecting minority investors (0–100) 38.33 Border compliance (US$) 1,375Procedures (number) 12 Extent of conflict of interest regulation index (0–10) 4.0 Domestic transport (US$) 340Time (days) 329 Extent of shareholder governance index (0–10) 3.7 Time to importCost (% of warehouse value) 1.0 Strength of minority investor protection index (0–10) 3.8 Documentary compliance (hours) 120Building quality control index (0–15) 5 Border compliance (hours) 84

✘ Paying taxes (rank) 158 Domestic transport (hours) 4Getting electricity (rank) 154 DTF score for paying taxes (0–100) 55.23 Cost to importDTF score for getting electricity (0–100) 46.88 Payments (number per year) 26 Documentary compliance (US$) 273Procedures (number) 7 Time (hours per year) 488 Border compliance (US$) 950Time (days) 148 Total tax rate (% of profit) 45.7 Domestic transport (US$) 340Cost (% of income per capita) 1,158.9Reliability of supply and transparency of tariffs index (0–8) 2 Enforcing contracts (rank) 171 Resolving insolvency (rank) 120

DTF score for enforcing contracts (0–100) 35.29 DTF score for resolving insolvency (0–100) 36.29✔ Registering property (rank) 173 Time (days) 1,070 Time (years) 5.0



203CoUNtry tABLES


gAmbiA, the Sub-Saharan Africa GNI per capita (US$) 450Ease of doing business rank (1–189) 151 Overall distance to frontier (DTF) score (0–100) 48.99 Population (m) 1.9



✔ Paying taxes (rank) 177 Domestic transport (hours) 1Getting electricity (rank) 153 DTF score for paying taxes (0–100) 40.94 Cost to importDTF score for getting electricity (0–100) 47.40 Payments (number per year) 50 Documentary compliance (US$) 152Procedures (number) 5 Time (hours per year) 326 Border compliance (US$) 326Time (days) 78 Total tax rate (% of profit) 63.3 Domestic transport (US$) 163Cost (% of income per capita) 4,129.8Reliability of supply and transparency of tariffs index (0–8) 0 Enforcing contracts (rank) 110 Resolving insolvency (rank) 111


georgiA Europe & Central Asia GNI per capita (US$) 3,720Ease of doing business rank (1–189) 24 Overall distance to frontier (DTF) score (0–100) 77.45 Population (m) 4.5






germAny oECD high income GNI per capita (US$) 47,640Ease of doing business rank (1–189) 15 Overall distance to frontier (DTF) score (0–100) 79.87 Population (m) 80.9








ghAnA Sub-Saharan Africa GNI per capita (US$) 1,620Ease of doing business rank (1–189) 114 Overall distance to frontier (DTF) score (0–100) 57.69 Population (m) 26.4





greeCe oECD high income GNI per capita (US$) 22,090Ease of doing business rank (1–189) 60 Overall distance to frontier (DTF) score (0–100) 68.38 Population (m) 11.0




DTF score for enforcing contracts (0–100) 50.19 DTF score for resolving insolvency (0–100) 56.28Registering property (rank) 144 Time (days) 1,580 Time (years) 3.5DTF score for registering property (0–100) 49.62 Cost (% of claim) 14.4 Cost (% of estate) 9Procedures (number) 10 Quality of judicial processes index (0–18) 12 Recovery rate (cents on the dollar) 34.9Time (days) 20 Strength of insolvency framework index (0–16) 12Cost (% of property value) 4.9Quality of land administration index (0–30) 4.5

grenAdA Latin America & Caribbean GNI per capita (US$) 7,850Ease of doing business rank (1–189) 135 Overall distance to frontier (DTF) score (0–100) 53.46 Population (m) 0.1


Cost to exportDealing with construction permits (rank) 100 Protecting minority investors (rank) 122 Documentary compliance (US$) 40DTF score for dealing with construction permits (0–100) 67.61 DTF score for protecting minority investors (0–100) 45.00 Border compliance (US$) 1,034Procedures (number) 13 Extent of conflict of interest regulation index (0–10) 6.7 Domestic transport (US$) 214Time (days) 128 Extent of shareholder governance index (0–10) 2.3 Time to importCost (% of warehouse value) 0.3 Strength of minority investor protection index (0–10) 4.5 Documentary compliance (hours) 44Building quality control index (0–15) 5 Border compliance (hours) 37






205CoUNtry tABLES


guAtemAlA Latin America & Caribbean GNI per capita (US$) 3,440Ease of doing business rank (1–189) 81 Overall distance to frontier (DTF) score (0–100) 63.49 Population (m) 15.9





guineA Sub-Saharan Africa GNI per capita (US$) 480Ease of doing business rank (1–189) 165 Overall distance to frontier (DTF) score (0–100) 45.54 Population (m) 12.0





guineA-bissAu Sub-Saharan Africa GNI per capita (US$) 570Ease of doing business rank (1–189) 178 Overall distance to frontier (DTF) score (0–100) 40.56 Population (m) 1.7




DTF score for enforcing contracts (0–100) 38.81 DTF score for resolving insolvency (0–100) 0.00✔ Registering property (rank) 150 Time (days) 1,715 Time (years) NO PRACTICE






guyAnA Latin America & Caribbean GNI per capita (US$) 3,970Ease of doing business rank (1–189) 137 Overall distance to frontier (DTF) score (0–100) 51.83 Population (m) 0.8





hAiti Latin America & Caribbean GNI per capita (US$) 830Ease of doing business rank (1–189) 182 Overall distance to frontier (DTF) score (0–100) 39.56 Population (m) 10.5






Procedures (number) 5 Quality of judicial processes index (0–18) 7 Recovery rate (cents on the dollar) 0.0Time (days) 312 Strength of insolvency framework index (0–16) 0Cost (% of property value) 7.1Quality of land administration index (0–30) 3.5

hondurAs Latin America & Caribbean GNI per capita (US$) 2,190Ease of doing business rank (1–189) 110 Overall distance to frontier (DTF) score (0–100) 58.06 Population (m) 8.3


Cost to exportDealing with construction permits (rank) 87 ✔ Protecting minority investors (rank) 134 Documentary compliance (US$) 345DTF score for dealing with construction permits (0–100) 69.24 DTF score for protecting minority investors (0–100) 43.33 Border compliance (US$) 594Procedures (number) 15 Extent of conflict of interest regulation index (0–10) 5.7 Domestic transport (US$) 900Time (days) 82 Extent of shareholder governance index (0–10) 3.0 Time to importCost (% of warehouse value) 6.7 Strength of minority investor protection index (0–10) 4.3 Documentary compliance (hours) 72Building quality control index (0–15) 10 Border compliance (hours) 56

✘ Paying taxes (rank) 155 Domestic transport (hours) 6Getting electricity (rank) 143 DTF score for paying taxes (0–100) 57.28 Cost to importDTF score for getting electricity (0–100) 53.39 Payments (number per year) 48 Documentary compliance (US$) 70Procedures (number) 7 Time (hours per year) 224 Border compliance (US$) 475Time (days) 39 Total tax rate (% of profit) 44.3 Domestic transport (US$) 900Cost (% of income per capita) 861.7Reliability of supply and transparency of tariffs index (0–8) 0 Enforcing contracts (rank) 150 Resolving insolvency (rank) 139



207CoUNtry tABLES


hong kong sAr, ChinA East Asia & Pacific GNI per capita (US$) 40,320Ease of doing business rank (1–189) 5 Overall distance to frontier (DTF) score (0–100) 83.67 Population (m) 7.2

✔ Starting a business (rank) 4 ✔ Getting credit (rank) 19 Trading across borders (rank) 47DTF score for starting a business (0–100) 98.12 DTF score for getting credit (0–100) 75.00 DTF score for trading across borders (0–100) 87.76Procedures (number) 2 Strength of legal rights index (0–12) 8 Time to exportTime (days) 1.5 Depth of credit information index (0–8) 7 Documentary compliance (hours) 1Cost (% of income per capita) 1.2 Credit bureau coverage (% of adults) 96.0 Border compliance (hours) 19Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Domestic transport (hours) 2





hungAry oECD high income GNI per capita (US$) 13,470Ease of doing business rank (1–189) 42 Overall distance to frontier (DTF) score (0–100) 72.57 Population (m) 9.9





iCelAnd oECD high income GNI per capita (US$) 47,640Ease of doing business rank (1–189) 19 Overall distance to frontier (DTF) score (0–100) 78.93 Population (m) 0.3








indiA South Asia GNI per capita (US$) 1,610Ease of doing business rank (1–189) 130 Overall distance to frontier (DTF) score (0–100) 54.68 Population (m) 1,267.4

✔ Starting a business (rank) 155 Getting credit (rank) 42 Trading across borders (rank) 133DTF score for starting a business (0–100) 73.59 DTF score for getting credit (0–100) 65.00 DTF score for trading across borders (0–100) 56.45Procedures (number) 12.9 Strength of legal rights index (0–12) 6 Time to exportTime (days) 29 Depth of credit information index (0–8) 7 Documentary compliance (hours) 41.5Cost (% of income per capita) 13.5 Credit bureau coverage (% of adults) 22.0 Border compliance (hours) 109.3Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Domestic transport (hours) 27.8

Cost to exportDealing with construction permits (rank) 183 Protecting minority investors (rank) 8 Documentary compliance (US$) 101.7DTF score for dealing with construction permits (0–100) 32.47 DTF score for protecting minority investors (0–100) 73.33 Border compliance (US$) 413.1Procedures (number) 33.6 Extent of conflict of interest regulation index (0–10) 6.7 Domestic transport (US$) 435.5Time (days) 191.5 Extent of shareholder governance index (0–10) 8.0 Time to importCost (% of warehouse value) 26.0 Strength of minority investor protection index (0–10) 7.3 Documentary compliance (hours) 63.3Building quality control index (0–15) 11 Border compliance (hours) 287.4

Paying taxes (rank) 157 Domestic transport (hours) 55.5✔ Getting electricity (rank) 70 DTF score for paying taxes (0–100) 56.14 Cost to import

DTF score for getting electricity (0–100) 74.56 Payments (number per year) 33 Documentary compliance (US$) 144.7Procedures (number) 5 Time (hours per year) 243 Border compliance (US$) 574Time (days) 90.1 Total tax rate (% of profit) 60.6 Domestic transport (US$) 535.5Cost (% of income per capita) 442.3Reliability of supply and transparency of tariffs index (0–8) 5.5 Enforcing contracts (rank) 178 Resolving insolvency (rank) 136


indonesiA East Asia & Pacific GNI per capita (US$) 3,650Ease of doing business rank (1–189) 109 Overall distance to frontier (DTF) score (0–100) 58.12 Population (m) 252.8

✔ Starting a business (rank) 173 ✔ Getting credit (rank) 70 Trading across borders (rank) 105DTF score for starting a business (0–100) 66.04 DTF score for getting credit (0–100) 55.00 DTF score for trading across borders (0–100) 64.75Procedures (number) 13 Strength of legal rights index (0–12) 5 Time to exportTime (days) 47.8 Depth of credit information index (0–8) 6 Documentary compliance (hours) 72Cost (% of income per capita) 19.9 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 38.7Minimum capital (% of income per capita) 31.0 Credit registry coverage (% of adults) 48.5 Domestic transport (hours) 6.2

Cost to exportDealing with construction permits (rank) 107 Protecting minority investors (rank) 88 Documentary compliance (US$) 170DTF score for dealing with construction permits (0–100) 66.68 DTF score for protecting minority investors (0–100) 53.33 Border compliance (US$) 253.7Procedures (number) 17 Extent of conflict of interest regulation index (0–10) 5.7 Domestic transport (US$) 185Time (days) 210.2 Extent of shareholder governance index (0–10) 5.0 Time to importCost (% of warehouse value) 3.8 Strength of minority investor protection index (0–10) 5.3 Documentary compliance (hours) 144Building quality control index (0–15) 13 Border compliance (hours) 99.4

✔ Paying taxes (rank) 148 Domestic transport (hours) 6.2Getting electricity (rank) 46 DTF score for paying taxes (0–100) 60.46 Cost to importDTF score for getting electricity (0–100) 80.73 Payments (number per year) 54 Documentary compliance (US$) 160Procedures (number) 5 Time (hours per year) 234 Border compliance (US$) 382.6Time (days) 79 Total tax rate (% of profit) 29.7 Domestic transport (US$) 185Cost (% of income per capita) 383.0Reliability of supply and transparency of tariffs index (0–8) 7 Enforcing contracts (rank) 170 Resolving insolvency (rank) 77


irAn, islAmiC rep. Middle East & North Africa GNI per capita (US$) 6,063Ease of doing business rank (1–189) 118 Overall distance to frontier (DTF) score (0–100) 57.44 Population (m) 78.5






209CoUNtry tABLES


irAq Middle East & North Africa GNI per capita (US$) 6,410Ease of doing business rank (1–189) 161 Overall distance to frontier (DTF) score (0–100) 46.06 Population (m) 34.3

Starting a business (rank) 154 Getting credit (rank) 181 Trading across borders (rank) 178DTF score for starting a business (0–100) 73.80 DTF score for getting credit (0–100) 5.00 DTF score for trading across borders (0–100) 23.51Procedures (number) 10 Strength of legal rights index (0–12) 1 Time to exportTime (days) 29 Depth of credit information index (0–8) 0 Documentary compliance (hours) 504 Cost (% of income per capita) 39.8 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 69 Minimum capital (% of income per capita) 13.4 Credit registry coverage (% of adults) 0.0 Domestic transport (hours) 24

Cost to exportDealing with construction permits (rank) 147 Protecting minority investors (rank) 115 Documentary compliance (US$) 1,800 DTF score for dealing with construction permits (0–100) 59.98 DTF score for protecting minority investors (0–100) 46.67 Border compliance (US$) 1,018 Procedures (number) 12 Extent of conflict of interest regulation index (0–10) 4.7 Domestic transport (US$) 1,379 Time (days) 249 Extent of shareholder governance index (0–10) 4.7 Time to importCost (% of warehouse value) 0.2 Strength of minority investor protection index (0–10) 4.7 Documentary compliance (hours) 176 Building quality control index (0–15) 5 Border compliance (hours) 131

Paying taxes (rank) 59 Domestic transport (hours) 72 Getting electricity (rank) 106 DTF score for paying taxes (0–100) 79.53 Cost to importDTF score for getting electricity (0–100) 63.68 Payments (number per year) 14 Documentary compliance (US$) 900 Procedures (number) 4 Time (hours per year) 312 Border compliance (US$) 644 Time (days) 77 Total tax rate (% of profit) 27.8 Domestic transport (US$) 2,000 Cost (% of income per capita) 239.6Reliability of supply and transparency of tariffs index (0–8) 0 Enforcing contracts (rank) 122 Resolving insolvency (rank) 189




irelAnd oECD high income GNI per capita (US$) 44,660Ease of doing business rank (1–189) 17 Overall distance to frontier (DTF) score (0–100) 79.15 Population (m) 4.6


Cost to exportDealing with construction permits (rank) 43 ✔ Protecting minority investors (rank) 8 Documentary compliance (US$) 75 DTF score for dealing with construction permits (0–100) 75.03 DTF score for protecting minority investors (0–100) 73.33 Border compliance (US$) 305 Procedures (number) 10 Extent of conflict of interest regulation index (0–10) 8.7 Domestic transport (US$) 360 Time (days) 149.5 Extent of shareholder governance index (0–10) 6.0 Time to importCost (% of warehouse value) 6.2 Strength of minority investor protection index (0–10) 7.3 Documentary compliance (hours) 1 Building quality control index (0–15) 13 Border compliance (hours) 24

✘ Paying taxes (rank) 6 Domestic transport (hours) 2 Getting electricity (rank) 30 DTF score for paying taxes (0–100) 94.97 Cost to importDTF score for getting electricity (0–100) 84.17 Payments (number per year) 9 Documentary compliance (US$) 75 Procedures (number) 5 Time (hours per year) 82 Border compliance (US$) 253 Time (days) 85 Total tax rate (% of profit) 25.9 Domestic transport (US$) 459 Cost (% of income per capita) 70.8Reliability of supply and transparency of tariffs index (0–8) 8 Enforcing contracts (rank) 93 Resolving insolvency (rank) 20


isrAel oECD high income GNI per capita (US$) 34,990Ease of doing business rank (1–189) 53 Overall distance to frontier (DTF) score (0–100) 70.56 Population (m) 8.2








itAly oECD high income GNI per capita (US$) 34,280Ease of doing business rank (1–189) 45 Overall distance to frontier (DTF) score (0–100) 72.07 Population (m) 61.3


Cost to exportDealing with construction permits (rank) 86 Protecting minority investors (rank) 36 Documentary compliance (US$) 0DTF score for dealing with construction permits (0–100) 69.31 DTF score for protecting minority investors (0–100) 63.33 Border compliance (US$) 0Procedures (number) 10 Extent of conflict of interest regulation index (0–10) 6.0 Domestic transport (US$) 1,225Time (days) 227.5 Extent of shareholder governance index (0–10) 6.7 Time to importCost (% of warehouse value) 3.6 Strength of minority investor protection index (0–10) 6.3 Documentary compliance (hours) 1Building quality control index (0–15) 11 Border compliance (hours) 0

Paying taxes (rank) 137 Domestic transport (hours) 12Getting electricity (rank) 59 DTF score for paying taxes (0–100) 62.98 Cost to importDTF score for getting electricity (0–100) 76.37 Payments (number per year) 14 Documentary compliance (US$) 0Procedures (number) 5 Time (hours per year) 269 Border compliance (US$) 0Time (days) 124 Total tax rate (% of profit) 64.8 Domestic transport (US$) 1,225Cost (% of income per capita) 209.4Reliability of supply and transparency of tariffs index (0–8) 7 ✔ Enforcing contracts (rank) 111 Resolving insolvency (rank) 23

DTF score for enforcing contracts (0–100) 54.79 DTF score for resolving insolvency (0–100) 76.14Registering property (rank) 24 Time (days) 1,120 Time (years) 1.8DTF score for registering property (0–100) 81.67 Cost (% of claim) 23.1 Cost (% of estate) 22Procedures (number) 4 Quality of judicial processes index (0–18) 13 Recovery rate (cents on the dollar) 63.1Time (days) 16 Strength of insolvency framework index (0–16) 13.5Cost (% of property value) 4.4Quality of land administration index (0–30) 26.5

jAmAiCA Latin America & Caribbean GNI per capita (US$) 5,042Ease of doing business rank (1–189) 64 Overall distance to frontier (DTF) score (0–100) 67.27 Population (m) 2.7



DTF score for dealing with construction permits (0–100) 71.10 DTF score for protecting minority investors (0–100) 58.33 Border compliance (US$) 599Procedures (number) 17 Extent of conflict of interest regulation index (0–10) 5.7 Domestic transport (US$) 385Time (days) 129.5 Extent of shareholder governance index (0–10) 6.0 Time to importCost (% of warehouse value) 0.9 Strength of minority investor protection index (0–10) 5.8 Documentary compliance (hours) 87Building quality control index (0–15) 10 Border compliance (hours) 106

✔ Paying taxes (rank) 146 Domestic transport (hours) 3Getting electricity (rank) 80 DTF score for paying taxes (0–100) 60.95 Cost to importDTF score for getting electricity (0–100) 71.09 Payments (number per year) 37 Documentary compliance (US$) 331Procedures (number) 7 Time (hours per year) 358 Border compliance (US$) 606Time (days) 95 Total tax rate (% of profit) 35.2 Domestic transport (US$) 387Cost (% of income per capita) 242.9Reliability of supply and transparency of tariffs index (0–8) 7 Enforcing contracts (rank) 107 ✔ Resolving insolvency (rank) 35


jApAn oECD high income GNI per capita (US$) 42,000Ease of doing business rank (1–189) 34 Overall distance to frontier (DTF) score (0–100) 74.72 Population (m) 127.1

Starting a business (rank) 81 Getting credit (rank) 79 Trading across borders (rank) 52DTF score for starting a business (0–100) 86.34 DTF score for getting credit (0–100) 50.00 DTF score for trading across borders (0–100) 85.90Procedures (number) 8 Strength of legal rights index (0–12) 4 Time to exportTime (days) 10.2 Depth of credit information index (0–8) 6 Documentary compliance (hours) 3.4 Cost (% of income per capita) 7.5 Credit bureau coverage (% of adults) 100.00 Border compliance (hours) 48 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Domestic transport (hours) 2.3

Cost to exportDealing with construction permits (rank) 68 Protecting minority investors (rank) 36 Documentary compliance (US$) 15 DTF score for dealing with construction permits (0–100) 71.65 DTF score for protecting minority investors (0–100) 63.33 Border compliance (US$) 306.1 Procedures (number) 12 Extent of conflict of interest regulation index (0–10) 7.0 Domestic transport (US$) 307.9 Time (days) 197 Extent of shareholder governance index (0–10) 5.7 Time to importCost (% of warehouse value) 0.6 Strength of minority investor protection index (0–10) 6.3 Documentary compliance (hours) 3.4 Building quality control index (0–15) 10 Border compliance (hours) 48

Paying taxes (rank) 121 Domestic transport (hours) 2.3 Getting electricity (rank) 14 DTF score for paying taxes (0–100) 67.16 Cost to importDTF score for getting electricity (0–100) 89.88 Payments (number per year) 14 Documentary compliance (US$) 22.8 Procedures (number) 3.4 Time (hours per year) 330 Border compliance (US$) 337.4 Time (days) 97.7 Total tax rate (% of profit) 51.3 Domestic transport (US$) 307.9 Cost (% of income per capita) 0.0Reliability of supply and transparency of tariffs index (0–8) 8 Enforcing contracts (rank) 51 Resolving insolvency (rank) 2



211CoUNtry tABLES


jordAn Middle East & North Africa GNI per capita (US$) 5,160Ease of doing business rank (1–189) 113 Overall distance to frontier (DTF) score (0–100) 57.84 Population (m) 6.6





kAzAkhstAn Europe & Central Asia GNI per capita (US$) 11,670Ease of doing business rank (1–189) 41 Overall distance to frontier (DTF) score (0–100) 72.68 Population (m) 17.3

✔ Starting a business (rank) 21 ✔ Getting credit (rank) 70 Trading across borders (rank) 122DTF score for starting a business (0–100) 94.44 DTF score for getting credit (0–100) 55.00 DTF score for trading across borders (0–100) 60.39Procedures (number) 4 Strength of legal rights index (0–12) 4 Time to exportTime (days) 5 Depth of credit information index (0–8) 7 Documentary compliance (hours) 132Cost (% of income per capita) 0.1 Credit bureau coverage (% of adults) 81.4 Border compliance (hours) 133Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Domestic transport (hours) 48



Paying taxes (rank) 18 Domestic transport (hours) 84Getting electricity (rank) 71 DTF score for paying taxes (0–100) 89.18 Cost to importDTF score for getting electricity (0–100) 74.03 Payments (number per year) 7 Documentary compliance (US$) 0Procedures (number) 6 Time (hours per year) 188 Border compliance (US$) 0Time (days) 83 Total tax rate (% of profit) 29.2 Domestic transport (US$) 1,595Cost (% of income per capita) 51.2Reliability of supply and transparency of tariffs index (0–8) 6 ✔ Enforcing contracts (rank) 9 ✔ Resolving insolvency (rank) 47


DTF score for registering property (0–100) 83.17 Cost (% of claim) 22.0 Cost (% of estate) 15Procedures (number) 3 Quality of judicial processes index (0–18) 13.5 Recovery rate (cents on the dollar) 42.8Time (days) 4.5 Strength of insolvency framework index (0–16) 11.5Cost (% of property value) 0.1Quality of land administration index (0–30) 15.5

kenyA Sub-Saharan Africa GNI per capita (US$) 1,280Ease of doing business rank (1–189) 108 Overall distance to frontier (DTF) score (0–100) 58.24 Population (m) 45.5





DTF score for getting electricity (0–100) 58.57 Payments (number per year) 30 Documentary compliance (US$) 550Procedures (number) 4 Time (hours per year) 201.5 Border compliance (US$) 908Time (days) 110 Total tax rate (% of profit) 37.1 Domestic transport (US$) 1,100Cost (% of income per capita) 732.3Reliability of supply and transparency of tariffs index (0–8) 0 Enforcing contracts (rank) 102 Resolving insolvency (rank) 144


DTF score for registering property (0–100) 56.63 Cost (% of claim) 47.2 Cost (% of estate) 22Procedures (number) 9 Quality of judicial processes index (0–18) 9 Recovery rate (cents on the dollar) 27.9Time (days) 61 Strength of insolvency framework index (0–16) 5Cost (% of property value) 4.2Quality of land administration index (0–30) 15




kiribAti East Asia & Pacific GNI per capita (US$) 2,280Ease of doing business rank (1–189) 149 Overall distance to frontier (DTF) score (0–100) 49.50 Population (m) 0.1







koreA, rep. oECD high income GNI per capita (US$) 27,090Ease of doing business rank (1–189) 4 Overall distance to frontier (DTF) score (0–100) 83.88 Population (m) 50.4





kosovo Europe & Central Asia GNI per capita (US$) 4,000Ease of doing business rank (1–189) 66 Overall distance to frontier (DTF) score (0–100) 66.22 Population (m) 1.8






213CoUNtry tABLES


kuwAit Middle East & North Africa GNI per capita (US$) 43,103Ease of doing business rank (1–189) 101 Overall distance to frontier (DTF) score (0–100) 60.17 Population (m) 3.5

✔ Starting a business (rank) 148 Getting credit (rank) 109 Trading across borders (rank) 149 DTF score for starting a business (0–100) 75.37 DTF score for getting credit (0–100) 40.00 DTF score for trading across borders (0–100) 49.85 Procedures (number) 12 Strength of legal rights index (0–12) 2 Time to exportTime (days) 31 Depth of credit information index (0–8) 6 Documentary compliance (hours) 32 Cost (% of income per capita) 2.3 Credit bureau coverage (% of adults) 34.2 Border compliance (hours) 74 Minimum capital (% of income per capita) 8.2 Credit registry coverage (% of adults) 15.3 Domestic transport (hours) 1


Paying taxes (rank) 11 Domestic transport (hours) 2 Getting electricity (rank) 128 DTF score for paying taxes (0–100) 92.48 Cost to importDTF score for getting electricity (0–100) 58.38 Payments (number per year) 12 Documentary compliance (US$) 332 Procedures (number) 8 Time (hours per year) 98 Border compliance (US$) 555 Time (days) 64 Total tax rate (% of profit) 13.0 Domestic transport (US$) 178 Cost (% of income per capita) 52.2Reliability of supply and transparency of tariffs index (0–8) 3 Enforcing contracts (rank) 58 Resolving insolvency (rank) 122


kyrgyz republiC Europe & Central Asia GNI per capita (US$) 1,250Ease of doing business rank (1–189) 67 Overall distance to frontier (DTF) score (0–100) 66.01 Population (m) 5.8





DTF score for registering property (0–100) 90.59 Cost (% of claim) 47.0 Cost (% of estate) 15Procedures (number) 3 Quality of judicial processes index (0–18) 4.5 Recovery rate (cents on the dollar) 38.3Time (days) 3.5 Strength of insolvency framework index (0–16) 4.5Cost (% of property value) 0.2Quality of land administration index (0–30) 24.5

lAo pdr East Asia & Pacific GNI per capita (US$) 1,600Ease of doing business rank (1–189) 134 Overall distance to frontier (DTF) score (0–100) 53.77 Population (m) 6.9


Cost to exportDealing with construction permits (rank) 42 Protecting minority investors (rank) 178 Documentary compliance (US$) 235 DTF score for dealing with construction permits (0–100) 75.06 DTF score for protecting minority investors (0–100) 31.67 Border compliance (US$) 73 Procedures (number) 11 Extent of conflict of interest regulation index (0–10) 3.3 Domestic transport (US$) 150 Time (days) 83 Extent of shareholder governance index (0–10) 3.0 Time to importCost (% of warehouse value) 0.5 Strength of minority investor protection index (0–10) 3.2 Documentary compliance (hours) 216 Building quality control index (0–15) 6.5 Border compliance (hours) 5

Paying taxes (rank) 127 Domestic transport (hours) 2 Getting electricity (rank) 158 DTF score for paying taxes (0–100) 66.10 Cost to importDTF score for getting electricity (0–100) 45.19 Payments (number per year) 35 Documentary compliance (US$) 115 Procedures (number) 6 Time (hours per year) 362 Border compliance (US$) 153 Time (days) 134 Total tax rate (% of profit) 25.3 Domestic transport (US$) 150 Cost (% of income per capita) 1,522.6Reliability of supply and transparency of tariffs index (0–8) 0 Enforcing contracts (rank) 92 Resolving insolvency (rank) 189



Procedures (number) 4 Quality of judicial processes index (0–18) 6.5 Recovery rate (cents on the dollar) 0.0Time (days) 53 Strength of insolvency framework index (0–16) 0Cost (% of property value) 1.1Quality of land administration index (0–30) 9.5




lAtviA Europe & Central Asia GNI per capita (US$) 15,660Ease of doing business rank (1–189) 22 Overall distance to frontier (DTF) score (0–100) 78.06 Population (m) 2.0

Starting a business (rank) 27 ✔ Getting credit (rank) 19 Trading across borders (rank) 22DTF score for starting a business (0–100) 94.15 DTF score for getting credit (0–100) 75.00 DTF score for trading across borders (0–100) 95.26Procedures (number) 4 Strength of legal rights index (0–12) 9 Time to exportTime (days) 5.5 Depth of credit information index (0–8) 6 Documentary compliance (hours) 2Cost (% of income per capita) 1.5 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 24Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 80.8 Domestic transport (hours) 2



✘ Paying taxes (rank) 27 Domestic transport (hours) 4Getting electricity (rank) 65 DTF score for paying taxes (0–100) 85.76 Cost to importDTF score for getting electricity (0–100) 75.87 Payments (number per year) 7 Documentary compliance (US$) 0Procedures (number) 4 Time (hours per year) 193 Border compliance (US$) 0Time (days) 107 Total tax rate (% of profit) 35.9 Domestic transport (US$) 115Cost (% of income per capita) 296.6Reliability of supply and transparency of tariffs index (0–8) 5 ✔ Enforcing contracts (rank) 25 Resolving insolvency (rank) 43


DTF score for registering property (0–100) 81.87 Cost (% of claim) 23.1 Cost (% of estate) 10Procedures (number) 4 Quality of judicial processes index (0–18) 12.5 Recovery rate (cents on the dollar) 48.1Time (days) 16.5 Strength of insolvency framework index (0–16) 12Cost (% of property value) 2.0Quality of land administration index (0–30) 22

lebAnon Middle East & North Africa GNI per capita (US$) 9,880Ease of doing business rank (1–189) 123 Overall distance to frontier (DTF) score (0–100) 56.39 Population (m) 4.5




DTF score for enforcing contracts (0–100) 49.85 DTF score for resolving insolvency (0–100) 33.07✘ Registering property (rank) 103 Time (days) 721 Time (years) 3.0


lesotho Sub-Saharan Africa GNI per capita (US$) 1,350Ease of doing business rank (1–189) 114 Overall distance to frontier (DTF) score (0–100) 57.69 Population (m) 2.1






215CoUNtry tABLES


liberiA Sub-Saharan Africa GNI per capita (US$) 400Ease of doing business rank (1–189) 179 Overall distance to frontier (DTF) score (0–100) 40.19 Population (m) 4.4

Starting a business (rank) 37 ✔ Getting credit (rank) 109 Trading across borders (rank) 183DTF score for starting a business (0–100) 92.49 DTF score for getting credit (0–100) 40.00 DTF score for trading across borders (0–100) 17.75Procedures (number) 4 Strength of legal rights index (0–12) 8 Time to exportTime (days) 4.5 Depth of credit information index (0–8) 0 Documentary compliance (hours) 186Cost (% of income per capita) 16.8 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 193Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 1.8 Domestic transport (hours) 7


✘ Paying taxes (rank) 118 Domestic transport (hours) 7Getting electricity (rank) 180 DTF score for paying taxes (0–100) 68.21 Cost to importDTF score for getting electricity (0–100) 33.81 Payments (number per year) 33 Documentary compliance (US$) 528Procedures (number) 4 Time (hours per year) 139.5 Border compliance (US$) 655Time (days) 465 Total tax rate (% of profit) 47.8 Domestic transport (US$) 225Cost (% of income per capita) 3,897.1Reliability of supply and transparency of tariffs index (0–8) 0 Enforcing contracts (rank) 176 Resolving insolvency (rank) 168


libyA Middle East & North Africa GNI per capita (US$) 7,920Ease of doing business rank (1–189) 188 Overall distance to frontier (DTF) score (0–100) 31.77 Population (m) 6.3


Cost to exportDealing with construction permits (rank) 189 Protecting minority investors (rank) 188 Documentary compliance (US$) 50DTF score for dealing with construction permits (0–100) 0.00 DTF score for protecting minority investors (0–100) 16.67 Border compliance (US$) 575Procedures (number) NO PRACTICE Extent of conflict of interest regulation index (0–10) 2.0 Domestic transport (US$) 314Time (days) NO PRACTICE Extent of shareholder governance index (0–10) 1.3 Time to importCost (% of warehouse value) NO PRACTICE Strength of minority investor protection index (0–10) 1.7 Documentary compliance (hours) 96Building quality control index (0–15) 0 Border compliance (hours) 79




Procedures (number) NO PRACTICE Quality of judicial processes index (0–18) 5 Recovery rate (cents on the dollar) 0.0Time (days) NO PRACTICE Strength of insolvency framework index (0–16) 0Cost (% of property value) NO PRACTICE

Quality of land administration index (0–30) 0

lithuAniA Europe & Central Asia GNI per capita (US$) 15,380Ease of doing business rank (1–189) 20 Overall distance to frontier (DTF) score (0–100) 78.88 Population (m) 2.9









luxembourg oECD high income GNI per capita (US$) 72,728Ease of doing business rank (1–189) 61 Overall distance to frontier (DTF) score (0–100) 68.31 Population (m) 0.6





mACedoniA, fyr Europe & Central Asia GNI per capita (US$) 5,070Ease of doing business rank (1–189) 12 Overall distance to frontier (DTF) score (0–100) 80.18 Population (m) 2.1





mAdAgAsCAr Sub-Saharan Africa GNI per capita (US$) 440Ease of doing business rank (1–189) 164 Overall distance to frontier (DTF) score (0–100) 45.68 Population (m) 23.6

✘ Starting a business (rank) 128 ✔ Getting credit (rank) 167 ✔ Trading across borders (rank) 125DTF score for starting a business (0–100) 79.63 DTF score for getting credit (0–100) 15.00 DTF score for trading across borders (0–100) 59.42Procedures (number) 9 Strength of legal rights index (0–12) 3 Time to exportTime (days) 13 Depth of credit information index (0–8) 0 Documentary compliance (hours) 59Cost (% of income per capita) 43.7 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 70Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 3.0 Domestic transport (hours) 13






217CoUNtry tABLES


mAlAwi Sub-Saharan Africa GNI per capita (US$) 250Ease of doing business rank (1–189) 141 Overall distance to frontier (DTF) score (0–100) 51.03 Population (m) 16.8



Paying taxes (rank) 102 Domestic transport (hours) 3Getting electricity (rank) 175 DTF score for paying taxes (0–100) 71.82 Cost to importDTF score for getting electricity (0–100) 36.15 Payments (number per year) 35 Documentary compliance (US$) 162Procedures (number) 6 Time (hours per year) 174.5 Border compliance (US$) 143Time (days) 127 Total tax rate (% of profit) 34.5 Domestic transport (US$) 276Cost (% of income per capita) 4,698.4Reliability of supply and transparency of tariffs index (0–8) 0 Enforcing contracts (rank) 147 Resolving insolvency (rank) 164


mAlAysiA East Asia & Pacific GNI per capita (US$) 10,660Ease of doing business rank (1–189) 18 Overall distance to frontier (DTF) score (0–100) 79.13 Population (m) 30.2





mAldives South Asia GNI per capita (US$) 7,290Ease of doing business rank (1–189) 128 Overall distance to frontier (DTF) score (0–100) 55.04 Population (m) 0.4




✔ Paying taxes (rank) 128 Domestic transport (hours) 3Getting electricity (rank) 141 DTF score for paying taxes (0–100) 65.31 Cost to importDTF score for getting electricity (0–100) 53.65 Payments (number per year) 30 Documentary compliance (US$) 180Procedures (number) 6 Time (hours per year) 394.5 Border compliance (US$) 981Time (days) 91 Total tax rate (% of profit) 30.2 Domestic transport (US$) 161Cost (% of income per capita) 296.8Reliability of supply and transparency of tariffs index (0–8) 0 Enforcing contracts (rank) 95 Resolving insolvency (rank) 135





mAli Sub-Saharan Africa GNI per capita (US$) 720Ease of doing business rank (1–189) 143 Overall distance to frontier (DTF) score (0–100) 50.81 Population (m) 15.8

Starting a business (rank) 172 ✔ Getting credit (rank) 133 ✔ Trading across borders (rank) 82DTF score for starting a business (0–100) 66.05 DTF score for getting credit (0–100) 30.00 DTF score for trading across borders (0–100) 73.98Procedures (number) 5 Strength of legal rights index (0–12) 6 Time to exportTime (days) 8.5 Depth of credit information index (0–8) 0 Documentary compliance (hours) 48Cost (% of income per capita) 71.3 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 48Minimum capital (% of income per capita) 274.4 Credit registry coverage (% of adults) 0.1 Domestic transport (hours) 29




mAltA Middle East & North Africa GNI per capita (US$) 21,869Ease of doing business rank (1–189) 80 Overall distance to frontier (DTF) score (0–100) 63.70 Population (m) 0.4






mArshAll islAnds East Asia & Pacific GNI per capita (US$) 4,161Ease of doing business rank (1–189) 140 Overall distance to frontier (DTF) score (0–100) 51.58 Population (m) 0.1




DTF score for enforcing contracts (0–100) 61.52 DTF score for resolving insolvency (0–100) 9.19Registering property (rank) 189 Time (days) 476 Time (years) 2.0DTF score for registering property (0–100) 0.00 Cost (% of claim) 27.4 Cost (% of estate) 38Procedures (number) NO PRACTICE Quality of judicial processes index (0–18) 8 Recovery rate (cents on the dollar) 17.1Time (days) NO PRACTICE Strength of insolvency framework index (0–16) 0Cost (% of property value) NO PRACTICE



219CoUNtry tABLES


mAuritAniA Sub-Saharan Africa GNI per capita (US$) 1,260Ease of doing business rank (1–189) 168 Overall distance to frontier (DTF) score (0–100) 44.74 Population (m) 4.0

✔ Starting a business (rank) 70 ✔ Getting credit (rank) 162 ✔ Trading across borders (rank) 160DTF score for starting a business (0–100) 88.45 DTF score for getting credit (0–100) 20.00 DTF score for trading across borders (0–100) 43.08Procedures (number) 6 Strength of legal rights index (0–12) 2 Time to exportTime (days) 8 Depth of credit information index (0–8) 2 Documentary compliance (hours) 59Cost (% of income per capita) 18.5 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 72Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 6.1 Domestic transport (hours) 7






mAuritius Sub-Saharan Africa GNI per capita (US$) 9,710Ease of doing business rank (1–189) 32 Overall distance to frontier (DTF) score (0–100) 75.05 Population (m) 1.3






mexiCo Latin America & Caribbean GNI per capita (US$) 9,980Ease of doing business rank (1–189) 38 Overall distance to frontier (DTF) score (0–100) 73.72 Population (m) 123.8

Starting a business (rank) 65 ✔ Getting credit (rank) 5 Trading across borders (rank) 59DTF score for starting a business (0–100) 88.94 DTF score for getting credit (0–100) 90.00 DTF score for trading across borders (0–100) 82.09Procedures (number) 6 Strength of legal rights index (0–12) 10 Time to exportTime (days) 6.3 Depth of credit information index (0–8) 8 Documentary compliance (hours) 8 Cost (% of income per capita) 17.9 Credit bureau coverage (% of adults) 100.0 Border compliance (hours) 20.4 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Domestic transport (hours) 27.3

Cost to exportDealing with construction permits (rank) 67 Protecting minority investors (rank) 57 Documentary compliance (US$) 60 DTF score for dealing with construction permits (0–100) 71.76 DTF score for protecting minority investors (0–100) 58.33 Border compliance (US$) 400 Procedures (number) 10.5 Extent of conflict of interest regulation index (0–10) 6.0 Domestic transport (US$) 1,217.1 Time (days) 86.4 Extent of shareholder governance index (0–10) 5.7 Time to importCost (% of warehouse value) 10.2 Strength of minority investor protection index (0–10) 5.8 Documentary compliance (hours) 17.6 Building quality control index (0–15) 11.7 Border compliance (hours) 44.2

✔ Paying taxes (rank) 92 Domestic transport (hours) 27.3 Getting electricity (rank) 72 DTF score for paying taxes (0–100) 73.67 Cost to importDTF score for getting electricity (0–100) 73.27 Payments (number per year) 6 Documentary compliance (US$) 100 Procedures (number) 6.8 Time (hours per year) 286 Border compliance (US$) 450 Time (days) 78.9 Total tax rate (% of profit) 51.7 Domestic transport (US$) 1,217.1 Cost (% of income per capita) 332.9Reliability of supply and transparency of tariffs index (0–8) 7 Enforcing contracts (rank) 41 Resolving insolvency (rank) 28

DTF score for enforcing contracts (0–100) 67.39 DTF score for resolving insolvency (0–100) 73.03Registering property (rank) 106 Time (days) 389 Time (years) 1.8DTF score for registering property (0–100) 58.74 Cost (% of claim) 30.9 Cost (% of estate) 18Procedures (number) 6.8 Quality of judicial processes index (0–18) 10.6 Recovery rate (cents on the dollar) 68.9Time (days) 63.7 Strength of insolvency framework index (0–16) 11.5Cost (% of property value) 5.1Quality of land administration index (0–30) 14.3




miCronesiA, fed. sts. East Asia & Pacific GNI per capita (US$) 3,438Ease of doing business rank (1–189) 148 Overall distance to frontier (DTF) score (0–100) 49.67 Population (m) 0.1




DTF score for enforcing contracts (0–100) 29.39 DTF score for resolving insolvency (0–100) 37.66Registering property (rank) 189 Time (days) 885 Time (years) 5.3DTF score for registering property (0–100) 0.00 Cost (% of claim) 66.0 Cost (% of estate) 38Procedures (number) NO PRACTICE Quality of judicial processes index (0–18) 4.5 Recovery rate (cents on the dollar) 3.2Time (days) NO PRACTICE Strength of insolvency framework index (0–16) 11.5Cost (% of property value) NO PRACTICE


moldovA Europe & Central Asia GNI per capita (US$) 2,550Ease of doing business rank (1–189) 52 Overall distance to frontier (DTF) score (0–100) 70.97 Population (m) 3.6



Paying taxes (rank) 78 Domestic transport (hours) 5Getting electricity (rank) 104 DTF score for paying taxes (0–100) 76.28 Cost to importDTF score for getting electricity (0–100) 64.36 Payments (number per year) 21 Documentary compliance (US$) 41Procedures (number) 7 Time (hours per year) 186 Border compliance (US$) 83Time (days) 113 Total tax rate (% of profit) 40.2 Domestic transport (US$) 198Cost (% of income per capita) 778.3Reliability of supply and transparency of tariffs index (0–8) 6 Enforcing contracts (rank) 67 ✔ Resolving insolvency (rank) 60


mongoliA East Asia & Pacific GNI per capita (US$) 4,320Ease of doing business rank (1–189) 56 Overall distance to frontier (DTF) score (0–100) 68.83 Population (m) 2.9






221CoUNtry tABLES


montenegro Europe & Central Asia GNI per capita (US$) 7,240Ease of doing business rank (1–189) 46 Overall distance to frontier (DTF) score (0–100) 71.85 Population (m) 0.6






moroCCo Middle East & North Africa GNI per capita (US$) 3,020Ease of doing business rank (1–189) 75 Overall distance to frontier (DTF) score (0–100) 64.51 Population (m) 33.5





DTF score for getting electricity (0–100) 78.27 Payments (number per year) 6 Documentary compliance (US$) 116Procedures (number) 5 Time (hours per year) 211 Border compliance (US$) 746Time (days) 57 Total tax rate (% of profit) 49.1 Domestic transport (US$) 101Cost (% of income per capita) 1,953.2Reliability of supply and transparency of tariffs index (0–8) 7 Enforcing contracts (rank) 59 Resolving insolvency (rank) 130


DTF score for registering property (0–100) 66.32 Cost (% of claim) 25.2 Cost (% of estate) 18Procedures (number) 5 Quality of judicial processes index (0–18) 8.5 Recovery rate (cents on the dollar) 28.1Time (days) 30 Strength of insolvency framework index (0–16) 6Cost (% of property value) 5.9Quality of land administration index (0–30) 15.5

mozAmbique Sub-Saharan Africa GNI per capita (US$) 630Ease of doing business rank (1–189) 133 Overall distance to frontier (DTF) score (0–100) 53.98 Population (m) 26.5








myAnmAr East Asia & Pacific GNI per capita (US$) 1,270Ease of doing business rank (1–189) 167 Overall distance to frontier (DTF) score (0–100) 45.27 Population (m) 53.7



✘ Paying taxes (rank) 84 Domestic transport (hours) 5✔ Getting electricity (rank) 148 DTF score for paying taxes (0–100) 74.80 Cost to import



nAmibiA Sub-Saharan Africa GNI per capita (US$) 5,820Ease of doing business rank (1–189) 101 Overall distance to frontier (DTF) score (0–100) 60.17 Population (m) 2.3



DTF score for dealing with construction permits (0–100) 72.24 DTF score for protecting minority investors (0–100) 56.67 Border compliance (US$) 745Procedures (number) 10 Extent of conflict of interest regulation index (0–10) 5.7 Domestic transport (US$) 1,000Time (days) 137 Extent of shareholder governance index (0–10) 5.7 Time to importCost (% of warehouse value) 0.5 Strength of minority investor protection index (0–10) 5.7 Documentary compliance (hours) 3Building quality control index (0–15) 6.5 Border compliance (hours) 6



nepAl South Asia GNI per capita (US$) 730Ease of doing business rank (1–189) 99 Overall distance to frontier (DTF) score (0–100) 60.41 Population (m) 28.1






223CoUNtry tABLES


netherlAnds oECD high income GNI per capita (US$) 51,210Ease of doing business rank (1–189) 28 Overall distance to frontier (DTF) score (0–100) 75.94 Population (m) 16.9




DTF score for enforcing contracts (0–100) 58.09 DTF score for resolving insolvency (0–100) 83.77Registering property (rank) 30 Time (days) 514 Time (years) 1.1DTF score for registering property (0–100) 80.03 Cost (% of claim) 23.9 Cost (% of estate) 4Procedures (number) 5 Quality of judicial processes index (0–18) 6 Recovery rate (cents on the dollar) 88.9Time (days) 2.5 Strength of insolvency framework index (0–16) 11.5Cost (% of property value) 6.1Quality of land administration index (0–30) 28.5

new zeAlAnd oECD high income GNI per capita (US$) 43,837Ease of doing business rank (1–189) 2 Overall distance to frontier (DTF) score (0–100) 86.79 Population (m) 4.5






niCArAguA Latin America & Caribbean GNI per capita (US$) 1,830Ease of doing business rank (1–189) 125 Overall distance to frontier (DTF) score (0–100) 55.78 Population (m) 6.2








niger Sub-Saharan Africa GNI per capita (US$) 430Ease of doing business rank (1–189) 160 Overall distance to frontier (DTF) score (0–100) 46.37 Population (m) 18.5

✔ Starting a business (rank) 134 ✔ Getting credit (rank) 133 ✘ Trading across borders (rank) 158DTF score for starting a business (0–100) 77.62 DTF score for getting credit (0–100) 30.00 DTF score for trading across borders (0–100) 44.35Procedures (number) 6 Strength of legal rights index (0–12) 6 Time to exportTime (days) 15 Depth of credit information index (0–8) 0 Documentary compliance (hours) 51Cost (% of income per capita) 67.8 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 48Minimum capital (% of income per capita) 46.4 Credit registry coverage (% of adults) 0.3 Domestic transport (hours) 7





nigeriA Sub-Saharan Africa GNI per capita (US$) 2,950Ease of doing business rank (1–189) 169 Overall distance to frontier (DTF) score (0–100) 44.69 Population (m) 178.5

Starting a business (rank) 139 Getting credit (rank) 59 Trading across borders (rank) 182DTF score for starting a business (0–100) 77.13 DTF score for getting credit (0–100) 60.00 DTF score for trading across borders (0–100) 18.05Procedures (number) 8.7 Strength of legal rights index (0–12) 6 Time to exportTime (days) 30.8 Depth of credit information index (0–8) 6 Documentary compliance (hours) 131.4 Cost (% of income per capita) 31.7 Credit bureau coverage (% of adults) 6.7 Border compliance (hours) 159.4 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.1 Domestic transport (hours) 27.1

Cost to exportDealing with construction permits (rank) 175 ✔ Protecting minority investors (rank) 20 Documentary compliance (US$) 250 DTF score for dealing with construction permits (0–100) 49.61 DTF score for protecting minority investors (0–100) 68.33 Border compliance (US$) 785.7 Procedures (number) 16.1 Extent of conflict of interest regulation index (0–10) 7.0 Domestic transport (US$) 677.2 Time (days) 106.3 Extent of shareholder governance index (0–10) 6.7 Time to importCost (% of warehouse value) 24.4 Strength of minority investor protection index (0–10) 6.8 Documentary compliance (hours) 172.7 Building quality control index (0–15) 6.8 Border compliance (hours) 297.7

Paying taxes (rank) 181 Domestic transport (hours) 27.1 Getting electricity (rank) 182 DTF score for paying taxes (0–100) 32.17 Cost to importDTF score for getting electricity (0–100) 30.91 Payments (number per year) 59 Documentary compliance (US$) 564.3 Procedures (number) 9 Time (hours per year) 907.9 Border compliance (US$) 1,076.8 Time (days) 181.2 Total tax rate (% of profit) 33.3 Domestic transport (US$) 677.2 Cost (% of income per capita) 437.7Reliability of supply and transparency of tariffs index (0–8) 0 Enforcing contracts (rank) 143 Resolving insolvency (rank) 143

DTF score for enforcing contracts (0–100) 48.59 DTF score for resolving insolvency (0–100) 30.68✔ Registering property (rank) 181 Time (days) 509.8 Time (years) 2.0

DTF score for registering property (0–100) 31.43 Cost (% of claim) 57.7 Cost (% of estate) 22Procedures (number) 12.1 Quality of judicial processes index (0–18) 7.7 Recovery rate (cents on the dollar) 28.0Time (days) 69.6 Strength of insolvency framework index (0–16) 5Cost (% of property value) 10.5Quality of land administration index (0–30) 6.3

norwAy oECD high income GNI per capita (US$) 103,050Ease of doing business rank (1–189) 9 Overall distance to frontier (DTF) score (0–100) 81.61 Population (m) 5.1


Cost to exportDealing with construction permits (rank) 26 Protecting minority investors (rank) 14 Documentary compliance (US$) 0DTF score for dealing with construction permits (0–100) 78.01 DTF score for protecting minority investors (0–100) 71.67 Border compliance (US$) 125Procedures (number) 11 Extent of conflict of interest regulation index (0–10) 7.0 Domestic transport (US$) 600Time (days) 110.5 Extent of shareholder governance index (0–10) 7.3 Time to importCost (% of warehouse value) 0.6 Strength of minority investor protection index (0–10) 7.2 Documentary compliance (hours) 2Building quality control index (0–15) 9.5 Border compliance (hours) 2




225CoUNtry tABLES


omAn Middle East & North Africa GNI per capita (US$) 19,002Ease of doing business rank (1–189) 70 Overall distance to frontier (DTF) score (0–100) 65.40 Population (m) 3.9

Starting a business (rank) 149 Getting credit (rank) 126 ✔ Trading across borders (rank) 69DTF score for starting a business (0–100) 74.98 DTF score for getting credit (0–100) 35.00 DTF score for trading across borders (0–100) 79.35Procedures (number) 5 Strength of legal rights index (0–12) 1 Time to exportTime (days) 7 Depth of credit information index (0–8) 6 Documentary compliance (hours) 31 Cost (% of income per capita) 3.2 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 53 Minimum capital (% of income per capita) 273.7 Credit registry coverage (% of adults) 23.3 Domestic transport (hours) 7

Cost to exportDealing with construction permits (rank) 46 Protecting minority investors (rank) 134 Documentary compliance (US$) 107 DTF score for dealing with construction permits (0–100) 74.92 DTF score for protecting minority investors (0–100) 43.33 Border compliance (US$) 223 Procedures (number) 12 Extent of conflict of interest regulation index (0–10) 5.3 Domestic transport (US$) 300 Time (days) 157 Extent of shareholder governance index (0–10) 3.3 Time to importCost (% of warehouse value) 0.9 Strength of minority investor protection index (0–10) 4.3 Documentary compliance (hours) 24 Building quality control index (0–15) 10.5 Border compliance (hours) 70

Paying taxes (rank) 10 Domestic transport (hours) 7 ✔ Getting electricity (rank) 60 DTF score for paying taxes (0–100) 92.91 Cost to import

DTF score for getting electricity (0–100) 76.27 Payments (number per year) 14 Documentary compliance (US$) 20 Procedures (number) 6 Time (hours per year) 68 Border compliance (US$) 354 Time (days) 62 Total tax rate (% of profit) 22.9 Domestic transport (US$) 300Cost (% of income per capita) 64.9Reliability of supply and transparency of tariffs index (0–8) 6 Enforcing contracts (rank) 70 Resolving insolvency (rank) 105


pAkistAn South Asia GNI per capita (US$) 1,410Ease of doing business rank (1–189) 138 Overall distance to frontier (DTF) score (0–100) 51.69 Population (m) 185.1

Starting a business (rank) 122 Getting credit (rank) 133 Trading across borders (rank) 169DTF score for starting a business (0–100) 80.94 DTF score for getting credit (0–100) 30.00 DTF score for trading across borders (0–100) 38.11Procedures (number) 10 Strength of legal rights index (0–12) 3 Time to exportTime (days) 19 Depth of credit information index (0–8) 3 Documentary compliance (hours) 61.7 Cost (% of income per capita) 9.4 Credit bureau coverage (% of adults) 4.8 Border compliance (hours) 78.9 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 6.7 Domestic transport (hours) 13.5

Cost to exportDealing with construction permits (rank) 61 Protecting minority investors (rank) 25 Documentary compliance (US$) 307.1 DTF score for dealing with construction permits (0–100) 72.62 DTF score for protecting minority investors (0–100) 66.67 Border compliance (US$) 426.4 Procedures (number) 10 Extent of conflict of interest regulation index (0–10) 6.0 Domestic transport (US$) 265 Time (days) 250.4 Extent of shareholder governance index (0–10) 7.3 Time to importCost (% of warehouse value) 3.2 Strength of minority investor protection index (0–10) 6.7 Documentary compliance (hours) 152.6 Building quality control index (0–15) 13.7 Border compliance (hours) 140.6

Paying taxes (rank) 171 Domestic transport (hours) 12.2 Getting electricity (rank) 157 DTF score for paying taxes (0–100) 44.46 Cost to importDTF score for getting electricity (0–100) 45.47 Payments (number per year) 47 Documentary compliance (US$) 785.7 Procedures (number) 5 Time (hours per year) 594 Border compliance (US$) 957.1 Time (days) 178.3 Total tax rate (% of profit) 32.6 Domestic transport (US$) 305 Cost (% of income per capita) 1,225.5Reliability of supply and transparency of tariffs index (0–8) 0 Enforcing contracts (rank) 151 Resolving insolvency (rank) 94

DTF score for enforcing contracts (0–100) 45.35 DTF score for resolving insolvency (0–100) 42.96Registering property (rank) 137 Time (days) 993.2 Time (years) 2.7DTF score for registering property (0–100) 50.31 Cost (% of claim) 23.0 Cost (% of estate) 6Procedures (number) 6 Quality of judicial processes index (0–18) 6 Recovery rate (cents on the dollar) 39.2Time (days) 50 Strength of insolvency framework index (0–16) 7Cost (% of property value) 7.5Quality of land administration index (0–30) 5

pAlAu East Asia & Pacific GNI per capita (US$) 11,110Ease of doing business rank (1–189) 136 Overall distance to frontier (DTF) score (0–100) 53.43 Population (m) 0.0








pAnAmA Latin America & Caribbean GNI per capita (US$) 10,970Ease of doing business rank (1–189) 69 Overall distance to frontier (DTF) score (0–100) 65.74 Population (m) 3.9





pApuA new guineA East Asia & Pacific GNI per capita (US$) 2,043Ease of doing business rank (1–189) 145 Overall distance to frontier (DTF) score (0–100) 50.74 Population (m) 7.5





pArAguAy Latin America & Caribbean GNI per capita (US$) 4,150Ease of doing business rank (1–189) 100 Overall distance to frontier (DTF) score (0–100) 60.19 Population (m) 6.9






227CoUNtry tABLES


peru Latin America & Caribbean GNI per capita (US$) 6,410Ease of doing business rank (1–189) 50 Overall distance to frontier (DTF) score (0–100) 71.33 Population (m) 30.8





philippines East Asia & Pacific GNI per capita (US$) 3,440Ease of doing business rank (1–189) 103 Overall distance to frontier (DTF) score (0–100) 60.07 Population (m) 100.1





polAnd oECD high income GNI per capita (US$) 13,730Ease of doing business rank (1–189) 25 Overall distance to frontier (DTF) score (0–100) 76.45 Population (m) 38.0


Cost to exportDealing with construction permits (rank) 52 Protecting minority investors (rank) 49 Documentary compliance (US$) 0DTF score for dealing with construction permits (0–100) 74.24 DTF score for protecting minority investors (0–100) 60.00 Border compliance (US$) 0Procedures (number) 16 Extent of conflict of interest regulation index (0–10) 6.0 Domestic transport (US$) 1,000 Time (days) 156 Extent of shareholder governance index (0–10) 6.0 Time to importCost (% of warehouse value) 0.3 Strength of minority investor protection index (0–10) 6.0 Documentary compliance (hours) 1Building quality control index (0–15) 12 Border compliance (hours) 0


DTF score for getting electricity (0–100) 80.15 Payments (number per year) 7 Documentary compliance (US$) 0Procedures (number) 4 Time (hours per year) 271 Border compliance (US$) 0Time (days) 133 Total tax rate (% of profit) 40.3 Domestic transport (US$) 1,000 Cost (% of income per capita) 19.5Reliability of supply and transparency of tariffs index (0–8) 7 Enforcing contracts (rank) 55 Resolving insolvency (rank) 32





portugAl oECD high income GNI per capita (US$) 21,320Ease of doing business rank (1–189) 23 Overall distance to frontier (DTF) score (0–100) 77.57 Population (m) 10.4





puerto riCo (u.s.) Latin America & Caribbean GNI per capita (US$) 19,210Ease of doing business rank (1–189) 57 Overall distance to frontier (DTF) score (0–100) 68.73 Population (m) 3.5




DTF score for enforcing contracts (0–100) 56.41 DTF score for resolving insolvency (0–100) 84.84Registering property (rank) 164 Time (days) 620 Time (years) 2.5DTF score for registering property (0–100) 43.77 Cost (% of claim) 25.6 Cost (% of estate) 11Procedures (number) 8 Quality of judicial processes index (0–18) 7 Recovery rate (cents on the dollar) 70.5Time (days) 193.5 Strength of insolvency framework index (0–16) 15Cost (% of property value) 0.9Quality of land administration index (0–30) 9.5

qAtAr Middle East & North Africa GNI per capita (US$) 90,420Ease of doing business rank (1–189) 68 Overall distance to frontier (DTF) score (0–100) 65.97 Population (m) 2.3






229CoUNtry tABLES


romAniA Europe & Central Asia GNI per capita (US$) 9,370Ease of doing business rank (1–189) 37 Overall distance to frontier (DTF) score (0–100) 73.78 Population (m) 19.9



✔ Paying taxes (rank) 55 Domestic transport (hours) 9Getting electricity (rank) 133 DTF score for paying taxes (0–100) 80.69 Cost to importDTF score for getting electricity (0–100) 56.44 Payments (number per year) 14 Documentary compliance (US$) 0Procedures (number) 8 Time (hours per year) 159 Border compliance (US$) 0Time (days) 182 Total tax rate (% of profit) 42.0 Domestic transport (US$) 650Cost (% of income per capita) 573.7Reliability of supply and transparency of tariffs index (0–8) 7 ✔ Enforcing contracts (rank) 34 ✔ Resolving insolvency (rank) 46


russiAn federAtion Europe & Central Asia GNI per capita (US$) 13,210Ease of doing business rank (1–189) 51 Overall distance to frontier (DTF) score (0–100) 70.99 Population (m) 143.8

✔ Starting a business (rank) 41 ✔ Getting credit (rank) 42 Trading across borders (rank) 170DTF score for starting a business (0–100) 92.35 DTF score for getting credit (0–100) 65.00 DTF score for trading across borders (0–100) 37.39Procedures (number) 4.4 Strength of legal rights index (0–12) 6 Time to exportTime (days) 10.5 Depth of credit information index (0–8) 7 Documentary compliance (hours) 42.5Cost (% of income per capita) 1.1 Credit bureau coverage (% of adults) 70.2 Border compliance (hours) 96Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Domestic transport (hours) 15.3

Cost to exportDealing with construction permits (rank) 119 Protecting minority investors (rank) 66 Documentary compliance (US$) 500DTF score for dealing with construction permits (0–100) 65.23 DTF score for protecting minority investors (0–100) 56.67 Border compliance (US$) 1,125Procedures (number) 19 Extent of conflict of interest regulation index (0–10) 5.0 Domestic transport (US$) 744.1Time (days) 263.5 Extent of shareholder governance index (0–10) 6.3 Time to importCost (% of warehouse value) 1.6 Strength of minority investor protection index (0–10) 5.7 Documentary compliance (hours) 42.50Building quality control index (0–15) 14 Border compliance (hours) 96

✔ Paying taxes (rank) 47 Domestic transport (hours) 15.3✔ Getting electricity (rank) 29 DTF score for paying taxes (0–100) 81.60 Cost to import

DTF score for getting electricity (0–100) 84.22 Payments (number per year) 7 Documentary compliance (US$) 500Procedures (number) 3 Time (hours per year) 168 Border compliance (US$) 1,125Time (days) 160.5 Total tax rate (% of profit) 47.0 Domestic transport (US$) 744.1Cost (% of income per capita) 93.1Reliability of supply and transparency of tariffs index (0–8) 8 Enforcing contracts (rank) 5 Resolving insolvency (rank) 51


DTF score for registering property (0–100) 90.51 Cost (% of claim) 16.5 Cost (% of estate) 9Procedures (number) 3 Quality of judicial processes index (0–18) 12.5 Recovery rate (cents on the dollar) 41.7Time (days) 15 Strength of insolvency framework index (0–16) 11.5Cost (% of property value) 0.2Quality of land administration index (0–30) 26

rwAndA Sub-Saharan Africa GNI per capita (US$) 650Ease of doing business rank (1–189) 62 Overall distance to frontier (DTF) score (0–100) 68.12 Population (m) 12.1

✔ Starting a business (rank) 111 ✔ Getting credit (rank) 2 ✘ Trading across borders (rank) 156DTF score for starting a business (0–100) 83.05 DTF score for getting credit (0–100) 95.00 DTF score for trading across borders (0–100) 45.17Procedures (number) 7 Strength of legal rights index (0–12) 11 Time to exportTime (days) 5.5 Depth of credit information index (0–8) 8 Documentary compliance (hours) 42Cost (% of income per capita) 55.0 Credit bureau coverage (% of adults) 18.8 Border compliance (hours) 97Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 5.4 Domestic transport (hours) 3



✔ Paying taxes (rank) 48 Domestic transport (hours) 11Getting electricity (rank) 118 DTF score for paying taxes (0–100) 81.48 Cost to importDTF score for getting electricity (0–100) 60.04 Payments (number per year) 25 Documentary compliance (US$) 366Procedures (number) 4 Time (hours per year) 109 Border compliance (US$) 680Time (days) 34 Total tax rate (% of profit) 33.0 Domestic transport (US$) 363Cost (% of income per capita) 2,932.0Reliability of supply and transparency of tariffs index (0–8) 0 Enforcing contracts (rank) 127 ✔ Resolving insolvency (rank) 72





sAmoA East Asia & Pacific GNI per capita (US$) 4,050Ease of doing business rank (1–189) 96 Overall distance to frontier (DTF) score (0–100) 60.70 Population (m) 0.2


Cost to exportDealing with construction permits (rank) 93 Protecting minority investors (rank) 57 Documentary compliance (US$) 1,050 DTF score for dealing with construction permits (0–100) 68.30 DTF score for protecting minority investors (0–100) 58.33 Border compliance (US$) 1,400 Procedures (number) 18 Extent of conflict of interest regulation index (0–10) 6.7 Domestic transport (US$) 200 Time (days) 62 Extent of shareholder governance index (0–10) 5.0 Time to importCost (% of warehouse value) 0.9 Strength of minority investor protection index (0–10) 5.8 Documentary compliance (hours) 25 Building quality control index (0–15) 6 Border compliance (hours) 12



sAn mArino Europe & Central Asia GNI per capita (US$) 56,806Ease of doing business rank (1–189) 76 Overall distance to frontier (DTF) score (0–100) 64.21 Population (m) 0.0


Cost to exportDealing with construction permits (rank) 64 Protecting minority investors (rank) 122 Documentary compliance (US$) 0DTF score for dealing with construction permits (0–100) 72.37 DTF score for protecting minority investors (0–100) 45.00 Border compliance (US$) 0Procedures (number) 14 Extent of conflict of interest regulation index (0–10) 6.0 Domestic transport (US$) 70Time (days) 145.5 Extent of shareholder governance index (0–10) 3.0 Time to importCost (% of warehouse value) 5.4 Strength of minority investor protection index (0–10) 4.5 Documentary compliance (hours) 3Building quality control index (0–15) 13 Border compliance (hours) 4


DTF score for enforcing contracts (0–100) 59.25 DTF score for resolving insolvency (0–100) 39.15Registering property (rank) 80 Time (days) 575 Time (years) 2.3DTF score for registering property (0–100) 65.65 Cost (% of claim) 13.9 Cost (% of estate) 5Procedures (number) 9 Quality of judicial processes index (0–18) 5.5 Recovery rate (cents on the dollar) 46.6Time (days) 42.5 Strength of insolvency framework index (0–16) 4.5Cost (% of property value) 4.1Quality of land administration index (0–30) 23

são tomé And prínCipe Sub-Saharan Africa GNI per capita (US$) 1,570Ease of doing business rank (1–189) 166 Overall distance to frontier (DTF) score (0–100) 45.50 Population (m) 0.2




DTF score for enforcing contracts (0–100) 29.36 DTF score for resolving insolvency (0–100) 23.73Registering property (rank) 162 Time (days) 1,065 Time (years) 6.2DTF score for registering property (0–100) 44.03 Cost (% of claim) 50.5 Cost (% of estate) 22Procedures (number) 7 Quality of judicial processes index (0–18) 4 Recovery rate (cents on the dollar) 9.3Time (days) 62 Strength of insolvency framework index (0–16) 6Cost (% of property value) 9.0Quality of land administration index (0–30) 4.5


231CoUNtry tABLES


sAudi ArAbiA Middle East & North Africa GNI per capita (US$) 25,818Ease of doing business rank (1–189) 82 Overall distance to frontier (DTF) score (0–100) 63.17 Population (m) 29.4


Cost to exportDealing with construction permits (rank) 17 Protecting minority investors (rank) 99 Documentary compliance (US$) 105 DTF score for dealing with construction permits (0–100) 80.75 DTF score for protecting minority investors (0–100) 51.67 Border compliance (US$) 264 Procedures (number) 13 Extent of conflict of interest regulation index (0–10) 6.7 Domestic transport (US$) 1,408 Time (days) 106 Extent of shareholder governance index (0–10) 3.7 Time to importCost (% of warehouse value) 0.4 Strength of minority investor protection index (0–10) 5.2 Documentary compliance (hours) 131 Building quality control index (0–15) 12 Border compliance (hours) 228

Paying taxes (rank) 3 Domestic transport (hours) 14 Getting electricity (rank) 24 DTF score for paying taxes (0–100) 99.23 Cost to importDTF score for getting electricity (0–100) 84.83 Payments (number per year) 3 Documentary compliance (US$) 390 Procedures (number) 4 Time (hours per year) 64 Border compliance (US$) 779 Time (days) 61 Total tax rate (% of profit) 15.0 Domestic transport (US$) 1,692 Cost (% of income per capita) 26.2Reliability of supply and transparency of tariffs index (0–8) 6 Enforcing contracts (rank) 86 Resolving insolvency (rank) 189




senegAl Sub-Saharan Africa GNI per capita (US$) 1,050Ease of doing business rank (1–189) 153 Overall distance to frontier (DTF) score (0–100) 48.57 Population (m) 14.5




DTF score for getting electricity (0–100) 40.18 Payments (number per year) 58 Documentary compliance (US$) 545Procedures (number) 7 Time (hours per year) 620 Border compliance (US$) 885Time (days) 81 Total tax rate (% of profit) 47.3 Domestic transport (US$) 147Cost (% of income per capita) 5,689.3Reliability of supply and transparency of tariffs index (0–8) 2 ✔ Enforcing contracts (rank) 145 Resolving insolvency (rank) 88



serbiA Europe & Central Asia GNI per capita (US$) 5,820Ease of doing business rank (1–189) 59 Overall distance to frontier (DTF) score (0–100) 68.41 Population (m) 7.1




✔ Paying taxes (rank) 143 Domestic transport (hours) 3Getting electricity (rank) 63 DTF score for paying taxes (0–100) 61.87 Cost to importDTF score for getting electricity (0–100) 75.98 Payments (number per year) 42 Documentary compliance (US$) 71Procedures (number) 4 Time (hours per year) 244.3 Border compliance (US$) 52Time (days) 131 Total tax rate (% of profit) 39.7 Domestic transport (US$) 214Cost (% of income per capita) 428.6Reliability of supply and transparency of tariffs index (0–8) 6 Enforcing contracts (rank) 73 Resolving insolvency (rank) 50





seyChelles Sub-Saharan Africa GNI per capita (US$) 13,990Ease of doing business rank (1–189) 95 Overall distance to frontier (DTF) score (0–100) 61.05 Population (m) 0.1





sierrA leone Sub-Saharan Africa GNI per capita (US$) 720Ease of doing business rank (1–189) 147 Overall distance to frontier (DTF) score (0–100) 49.69 Population (m) 6.2





singApore East Asia & Pacific GNI per capita (US$) 55,150Ease of doing business rank (1–189) 1 Overall distance to frontier (DTF) score (0–100) 87.34 Population (m) 5.5



Paying taxes (rank) 5 Domestic transport (hours) 1Getting electricity (rank) 6 DTF score for paying taxes (0–100) 96.56 Cost to importDTF score for getting electricity (0–100) 94.34 Payments (number per year) 6 Documentary compliance (US$) 37Procedures (number) 4 Time (hours per year) 83.5 Border compliance (US$) 220Time (days) 31 Total tax rate (% of profit) 18.4 Domestic transport (US$) 214Cost (% of income per capita) 25.9Reliability of supply and transparency of tariffs index (0–8) 8 Enforcing contracts (rank) 1 Resolving insolvency (rank) 27



233CoUNtry tABLES


slovAk republiC oECD high income GNI per capita (US$) 17,765Ease of doing business rank (1–189) 29 Overall distance to frontier (DTF) score (0–100) 75.62 Population (m) 5.4





sloveniA oECD high income GNI per capita (US$) 23,436Ease of doing business rank (1–189) 29 Overall distance to frontier (DTF) score (0–100) 75.62 Population (m) 2.1


Cost to exportDealing with construction permits (rank) 71 Protecting minority investors (rank) 7 Documentary compliance (US$) 0DTF score for dealing with construction permits (0–100) 71.11 DTF score for protecting minority investors (0–100) 75.00 Border compliance (US$) 0Procedures (number) 12 Extent of conflict of interest regulation index (0–10) 7.3 Domestic transport (US$) 119Time (days) 224.5 Extent of shareholder governance index (0–10) 7.7 Time to importCost (% of warehouse value) 2.7 Strength of minority investor protection index (0–10) 7.5 Documentary compliance (hours) 1Building quality control index (0–15) 12.5 Border compliance (hours) 0


DTF score for enforcing contracts (0–100) 53.90 DTF score for resolving insolvency (0–100) 83.39Registering property (rank) 36 Time (days) 1,160 Time (years) 0.8DTF score for registering property (0–100) 76.63 Cost (% of claim) 12.7 Cost (% of estate) 4Procedures (number) 5 Quality of judicial processes index (0–18) 11 Recovery rate (cents on the dollar) 88.2Time (days) 49.5 Strength of insolvency framework index (0–16) 11.5Cost (% of property value) 2.0Quality of land administration index (0–30) 23

solomon islAnds East Asia & Pacific GNI per capita (US$) 1,830Ease of doing business rank (1–189) 112 Overall distance to frontier (DTF) score (0–100) 57.86 Population (m) 0.6








south AfriCA Sub-Saharan Africa GNI per capita (US$) 6,800Ease of doing business rank (1–189) 73 Overall distance to frontier (DTF) score (0–100) 64.89 Population (m) 54.0


Cost to exportDealing with construction permits (rank) 90 Protecting minority investors (rank) 14 Documentary compliance (US$) 170DTF score for dealing with construction permits (0–100) 69.00 DTF score for protecting minority investors (0–100) 71.67 Border compliance (US$) 428Procedures (number) 19 Extent of conflict of interest regulation index (0–10) 8.0 Domestic transport (US$) 1,550Time (days) 141 Extent of shareholder governance index (0–10) 6.3 Time to importCost (% of warehouse value) 1.0 Strength of minority investor protection index (0–10) 7.2 Documentary compliance (hours) 36Building quality control index (0–15) 10.5 Border compliance (hours) 144

Paying taxes (rank) 20 Domestic transport (hours) 16Getting electricity (rank) 168 DTF score for paying taxes (0–100) 88.75 Cost to importDTF score for getting electricity (0–100) 41.99 Payments (number per year) 7 Documentary compliance (US$) 213Procedures (number) 5 Time (hours per year) 200 Border compliance (US$) 657Time (days) 226 Total tax rate (% of profit) 28.8 Domestic transport (US$) 1,550Cost (% of income per capita) 670.5Reliability of supply and transparency of tariffs index (0–8) 0 Enforcing contracts (rank) 119 Resolving insolvency (rank) 41


south sudAn Sub-Saharan Africa GNI per capita (US$) 960Ease of doing business rank (1–189) 187 Overall distance to frontier (DTF) score (0–100) 34.78 Population (m) 11.7







spAin oECD high income GNI per capita (US$) 29,542Ease of doing business rank (1–189) 33 Overall distance to frontier (DTF) score (0–100) 74.86 Population (m) 46.4






235CoUNtry tABLES


sri lAnkA South Asia GNI per capita (US$) 3,400Ease of doing business rank (1–189) 107 Overall distance to frontier (DTF) score (0–100) 58.96 Population (m) 20.6






st. kitts And nevis Latin America & Caribbean GNI per capita (US$) 14,540Ease of doing business rank (1–189) 124 Overall distance to frontier (DTF) score (0–100) 55.83 Population (m) 0.1

Starting a business (rank) 90 Getting credit (rank) 152 Trading across borders (rank) 70DTF score for starting a business (0–100) 85.66 DTF score for getting credit (0–100) 25.00 DTF score for trading across borders (0–100) 79.20Procedures (number) 7 Strength of legal rights index (0–12) 5 Time to exportTime (days) 18.5 Depth of credit information index (0–8) 0 Documentary compliance (hours) 48Cost (% of income per capita) 7.9 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 3 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Domestic transport (hours) 1

Cost to exportDealing with construction permits (rank) 32 Protecting minority investors (rank) 88 Documentary compliance (US$) 150 DTF score for dealing with construction permits (0–100) 77.31 DTF score for protecting minority investors (0–100) 53.33 Border compliance (US$) 285Procedures (number) 10 Extent of conflict of interest regulation index (0–10) 6.7 Domestic transport (US$) 75Time (days) 104 Extent of shareholder governance index (0–10) 4.0 Time to importCost (% of warehouse value) 0.3 Strength of minority investor protection index (0–10) 5.3 Documentary compliance (hours) 41Building quality control index (0–15) 8 Border compliance (hours) 37





st. luCiA Latin America & Caribbean GNI per capita (US$) 7,090Ease of doing business rank (1–189) 77 Overall distance to frontier (DTF) score (0–100) 64.20 Population (m) 0.2








st. vinCent And the grenAdines Latin America & Caribbean GNI per capita (US$) 6,560Ease of doing business rank (1–189) 111 Overall distance to frontier (DTF) score (0–100) 57.91 Population (m) 0.1



Paying taxes (rank) 97 Domestic transport (hours) 1Getting electricity (rank) 79 DTF score for paying taxes (0–100) 72.76 Cost to importDTF score for getting electricity (0–100) 71.13 Payments (number per year) 36 Documentary compliance (US$) 90Procedures (number) 3 Time (hours per year) 108 Border compliance (US$) 875Time (days) 52 Total tax rate (% of profit) 38.6 Domestic transport (US$) 190Cost (% of income per capita) 55.6Reliability of supply and transparency of tariffs index (0–8) 0 Enforcing contracts (rank) 31 ✔ Resolving insolvency (rank) 189




sudAn Sub-Saharan Africa GNI per capita (US$) 1,740Ease of doing business rank (1–189) 159 Overall distance to frontier (DTF) score (0–100) 46.97 Population (m) 38.8


Cost to exportDealing with construction permits (rank) 146 Protecting minority investors (rank) 166 Documentary compliance (US$) 428 DTF score for dealing with construction permits (0–100) 60.12 DTF score for protecting minority investors (0–100) 35.00 Border compliance (US$) 1,060 Procedures (number) 15 Extent of conflict of interest regulation index (0–10) 3.7 Domestic transport (US$) 1,145 Time (days) 270 Extent of shareholder governance index (0–10) 3.3 Time to importCost (% of warehouse value) 2.5 Strength of minority investor protection index (0–10) 3.5 Documentary compliance (hours) 132 Building quality control index (0–15) 9.5 Border compliance (hours) 144

Paying taxes (rank) 140 Domestic transport (hours) 96 Getting electricity (rank) 102 DTF score for paying taxes (0–100) 62.34 Cost to importDTF score for getting electricity (0–100) 64.74 Payments (number per year) 42 Documentary compliance (US$) 420 Procedures (number) 5 Time (hours per year) 180 Border compliance (US$) 1,128 Time (days) 70 Total tax rate (% of profit) 45.4 Domestic transport (US$) 1,615 Cost (% of income per capita) 2,843.7Reliability of supply and transparency of tariffs index (0–8) 4 Enforcing contracts (rank) 142 Resolving insolvency (rank) 154


surinAme Latin America & Caribbean GNI per capita (US$) 9,640Ease of doing business rank (1–189) 156 Overall distance to frontier (DTF) score (0–100) 47.69 Population (m) 0.5




DTF score for enforcing contracts (0–100) 25.94 DTF score for resolving insolvency (0–100) 34.21Registering property (rank) 176 Time (days) 1,715 Time (years) 5.0DTF score for registering property (0–100) 36.27 Cost (% of claim) 37.1 Cost (% of estate) 30Procedures (number) 6 Quality of judicial processes index (0–18) 3.5 Recovery rate (cents on the dollar) 8.4Time (days) 106 Strength of insolvency framework index (0–16) 9.5Cost (% of property value) 13.7Quality of land administration index (0–30) 8.5


237CoUNtry tABLES


swAzilAnd Sub-Saharan Africa GNI per capita (US$) 2,700Ease of doing business rank (1–189) 105 Overall distance to frontier (DTF) score (0–100) 59.10 Population (m) 1.3





sweden oECD high income GNI per capita (US$) 61,600Ease of doing business rank (1–189) 8 Overall distance to frontier (DTF) score (0–100) 81.72 Population (m) 9.7





switzerlAnd oECD high income GNI per capita (US$) 88,790Ease of doing business rank (1–189) 26 Overall distance to frontier (DTF) score (0–100) 76.04 Population (m) 8.2









syriAn ArAb republiC Middle East & North Africa GNI per capita (US$) 1,925Ease of doing business rank (1–189) 175 Overall distance to frontier (DTF) score (0–100) 42.56 Population (m) 23.3


Cost to exportDealing with construction permits (rank) 189 Protecting minority investors (rank) 88 Documentary compliance (US$) 725DTF score for dealing with construction permits (0–100) 0.00 DTF score for protecting minority investors (0–100) 53.33 Border compliance (US$) 1,113Procedures (number) NO PRACTICE Extent of conflict of interest regulation index (0–10) 5.0 Domestic transport (US$) 450Time (days) NO PRACTICE Extent of shareholder governance index (0–10) 5.7 Time to importCost (% of warehouse value) NO PRACTICE Strength of minority investor protection index (0–10) 5.3 Documentary compliance (hours) 149Building quality control index (0–15) 0 Border compliance (hours) 141



tAiwAn, ChinA East Asia & Pacific GNI per capita (US$) 22,598Ease of doing business rank (1–189) 11 Overall distance to frontier (DTF) score (0–100) 80.55 Population (m) 23.4






tAjikistAn Europe & Central Asia GNI per capita (US$) 1,060Ease of doing business rank (1–189) 132 Overall distance to frontier (DTF) score (0–100) 54.19 Population (m) 8.4






239CoUNtry tABLES


tAnzAniA Sub-Saharan Africa GNI per capita (US$) 930Ease of doing business rank (1–189) 139 Overall distance to frontier (DTF) score (0–100) 51.62 Population (m) 50.8

Starting a business (rank) 129 Getting credit (rank) 152 ✔ Trading across borders (rank) 180DTF score for starting a business (0–100) 79.58 DTF score for getting credit (0–100) 25.00 DTF score for trading across borders (0–100) 20.21Procedures (number) 9 Strength of legal rights index (0–12) 5 Time to exportTime (days) 26 Depth of credit information index (0–8) 0 Documentary compliance (hours) 96 Cost (% of income per capita) 18.0 Credit bureau coverage (% of adults) 4.97 Border compliance (hours) 96 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Domestic transport (hours) 5

Cost to exportDealing with construction permits (rank) 126 Protecting minority investors (rank) 122 Documentary compliance (US$) 275 DTF score for dealing with construction permits (0–100) 62.85 DTF score for protecting minority investors (0–100) 45.00 Border compliance (US$) 1,160 Procedures (number) 18 Extent of conflict of interest regulation index (0–10) 5.3 Domestic transport (US$) 275 Time (days) 205 Extent of shareholder governance index (0–10) 3.7 Time to importCost (% of warehouse value) 5.7 Strength of minority investor protection index (0–10) 4.5 Documentary compliance (hours) 240 Building quality control index (0–15) 12.5 Border compliance (hours) 402

Paying taxes (rank) 150 Domestic transport (hours) 5 Getting electricity (rank) 83 DTF score for paying taxes (0–100) 59.25 Cost to importDTF score for getting electricity (0–100) 70.29 Payments (number per year) 49 Documentary compliance (US$) 375 Procedures (number) 4 Time (hours per year) 179 Border compliance (US$) 1,350 Time (days) 109 Total tax rate (% of profit) 43.9 Domestic transport (US$) 275 Cost (% of income per capita) 1,021.0Reliability of supply and transparency of tariffs index (0–8) 4 Enforcing contracts (rank) 64 Resolving insolvency (rank) 99


thAilAnd East Asia & Pacific GNI per capita (US$) 5,410Ease of doing business rank (1–189) 49 Overall distance to frontier (DTF) score (0–100) 71.42 Population (m) 67.2

Starting a business (rank) 96 Getting credit (rank) 97 Trading across borders (rank) 56DTF score for starting a business (0–100) 85.07 DTF score for getting credit (0–100) 45.00 DTF score for trading across borders (0–100) 84.10Procedures (number) 6 Strength of legal rights index (0–12) 3 Time to exportTime (days) 27.5 Depth of credit information index (0–8) 6 Documentary compliance (hours) 11 Cost (% of income per capita) 6.4 Credit bureau coverage (% of adults) 60.2 Border compliance (hours) 51 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Domestic transport (hours) 2




timor-leste East Asia & Pacific GNI per capita (US$) 3,120Ease of doing business rank (1–189) 173 Overall distance to frontier (DTF) score (0–100) 44.02 Population (m) 1.2




DTF score for enforcing contracts (0–100) 6.13 DTF score for resolving insolvency (0–100) 0.00Registering property (rank) 189 Time (days) 1,285 Time (years) NO PRACTICE


Procedures (number) NO PRACTICE Quality of judicial processes index (0–18) 2.5 Recovery rate (cents on the dollar) 0.0Time (days) NO PRACTICE Strength of insolvency framework index (0–16) 0Cost (% of property value) NO PRACTICE





togo Sub-Saharan Africa GNI per capita (US$) 580Ease of doing business rank (1–189) 150 Overall distance to frontier (DTF) score (0–100) 49.03 Population (m) 7.0

✔ Starting a business (rank) 133 Getting credit (rank) 133 ✔ Trading across borders (rank) 126DTF score for starting a business (0–100) 78.37 DTF score for getting credit (0–100) 30.00 DTF score for trading across borders (0–100) 59.33Procedures (number) 6 Strength of legal rights index (0–12) 6 Time to exportTime (days) 10 Depth of credit information index (0–8) 0 Documentary compliance (hours) 15Cost (% of income per capita) 77.8 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 26Minimum capital (% of income per capita) 34.7 Credit registry coverage (% of adults) 0.5 Domestic transport (hours) 3





tongA East Asia & Pacific GNI per capita (US$) 4,280Ease of doing business rank (1–189) 78 Overall distance to frontier (DTF) score (0–100) 64.13 Population (m) 0.1





trinidAd And tobAgo Latin America & Caribbean GNI per capita (US$) 16,562Ease of doing business rank (1–189) 88 Overall distance to frontier (DTF) score (0–100) 62.58 Population (m) 1.3



Paying taxes (rank) 114 Domestic transport (hours) 2✘ Getting electricity (rank) 27 DTF score for paying taxes (0–100) 68.89 Cost to import




241CoUNtry tABLES


tunisiA Middle East & North Africa GNI per capita (US$) 4,459Ease of doing business rank (1–189) 74 Overall distance to frontier (DTF) score (0–100) 64.88 Population (m) 11.0





turkey Europe & Central Asia GNI per capita (US$) 10,850Ease of doing business rank (1–189) 55 Overall distance to frontier (DTF) score (0–100) 69.16 Population (m) 75.8






ugAndA Sub-Saharan Africa GNI per capita (US$) 660Ease of doing business rank (1–189) 122 Overall distance to frontier (DTF) score (0–100) 56.64 Population (m) 38.8









ukrAine Europe & Central Asia GNI per capita (US$) 3,560Ease of doing business rank (1–189) 83 Overall distance to frontier (DTF) score (0–100) 63.04 Population (m) 45.4





united ArAb emirAtes Middle East & North Africa GNI per capita (US$) 43,480Ease of doing business rank (1–189) 31 Overall distance to frontier (DTF) score (0–100) 75.10 Population (m) 9.4



DTF score for dealing with construction permits (0–100) 88.79 DTF score for protecting minority investors (0–100) 60.00 Border compliance (US$) 650Procedures (number) 8 Extent of conflict of interest regulation index (0–10) 7.3 Domestic transport (US$) 200Time (days) 43.5 Extent of shareholder governance index (0–10) 4.7 Time to importCost (% of warehouse value) 0.2 Strength of minority investor protection index (0–10) 6.0 Documentary compliance (hours) 37Building quality control index (0–15) 11 Border compliance (hours) 72


DTF score for getting electricity (0–100) 95.28 Payments (number per year) 4 Documentary compliance (US$) 283Procedures (number) 3 Time (hours per year) 12 Border compliance (US$) 678Time (days) 32 Total tax rate (% of profit) 15.9 Domestic transport (US$) 200Cost (% of income per capita) 23.5Reliability of supply and transparency of tariffs index (0–8) 7 ✔ Enforcing contracts (rank) 18 Resolving insolvency (rank) 91


united kingdom oECD high income GNI per capita (US$) 42,690Ease of doing business rank (1–189) 6 Overall distance to frontier (DTF) score (0–100) 82.46 Population (m) 64.5



✔ Paying taxes (rank) 15 Domestic transport (hours) 5Getting electricity (rank) 15 DTF score for paying taxes (0–100) 91.34 Cost to importDTF score for getting electricity (0–100) 89.12 Payments (number per year) 8 Documentary compliance (US$) 0Procedures (number) 4 Time (hours per year) 110 Border compliance (US$) 205Time (days) 79 Total tax rate (% of profit) 32.0 Domestic transport (US$) 483Cost (% of income per capita) 26.7Reliability of supply and transparency of tariffs index (0–8) 8 ✘ Enforcing contracts (rank) 33 Resolving insolvency (rank) 13



243CoUNtry tABLES


united stAtes oECD high income GNI per capita (US$) 55,200Ease of doing business rank (1–189) 7 Overall distance to frontier (DTF) score (0–100) 82.15 Population (m) 318.9

Starting a business (rank) 49 Getting credit (rank) 2 Trading across borders (rank) 34 DTF score for starting a business (0–100) 91.22 DTF score for getting credit (0–100) 95.00 DTF score for trading across borders (0–100) 92.01 Procedures (number) 6 Strength of legal rights index (0–12) 11 Time to exportTime (days) 5.6 Depth of credit information index (0–8) 8 Documentary compliance (hours) 1.5 Cost (% of income per capita) 1.1 Credit bureau coverage (% of adults) 100.0 Border compliance (hours) 1.5 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Domestic transport (hours) 48.4

Cost to exportDealing with construction permits (rank) 33 Protecting minority investors (rank) 35 Documentary compliance (US$) 60 DTF score for dealing with construction permits (0–100) 76.73 DTF score for protecting minority investors (0–100) 64.67 Border compliance (US$) 175 Procedures (number) 15.8 Extent of conflict of interest regulation index (0–10) 8.3 Domestic transport (US$) 3,222.9 Time (days) 80.6 Extent of shareholder governance index (0–10) 4.6 Time to importCost (% of warehouse value) 1.0 Strength of minority investor protection index (0–10) 6.5 Documentary compliance (hours) 7.5 Building quality control index (0–15) 10.6 Border compliance (hours) 1.5

Paying taxes (rank) 53 Domestic transport (hours) 77.8 Getting electricity (rank) 44 DTF score for paying taxes (0–100) 80.81 Cost to importDTF score for getting electricity (0–100) 81.52 Payments (number per year) 10.6 Documentary compliance (US$) 100 Procedures (number) 4.8 Time (hours per year) 175 Border compliance (US$) 175 Time (days) 89.6 Total tax rate (% of profit) 43.9 Domestic transport (US$) 3,396 Cost (% of income per capita) 24.6Reliability of supply and transparency of tariffs index (0–8) 7 Enforcing contracts (rank) 21 Resolving insolvency (rank) 5

DTF score for enforcing contracts (0–100) 72.61 DTF score for resolving insolvency (0–100) 90.12Registering property (rank) 34 Time (days) 420 Time (years) 1.5DTF score for registering property (0–100) 76.85 Cost (% of claim) 30.5 Cost (% of estate) 8Procedures (number) 4.4 Quality of judicial processes index (0–18) 13.8 Recovery rate (cents on the dollar) 80.4Time (days) 15.2 Strength of insolvency framework index (0–16) 15Cost (% of property value) 2.4Quality of land administration index (0–30) 17.6

uruguAy Latin America & Caribbean GNI per capita (US$) 16,360Ease of doing business rank (1–189) 92 Overall distance to frontier (DTF) score (0–100) 61.21 Population (m) 3.4

✘ Starting a business (rank) 61 Getting credit (rank) 59 Trading across borders (rank) 153DTF score for starting a business (0–100) 89.87 DTF score for getting credit (0–100) 60.00 DTF score for trading across borders (0–100) 48.77Procedures (number) 5 Strength of legal rights index (0–12) 4 Time to exportTime (days) 6.5 Depth of credit information index (0–8) 8 Documentary compliance (hours) 96 Cost (% of income per capita) 22.0 Credit bureau coverage (% of adults) 100.0 Border compliance (hours) 144 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 84.1 Domestic transport (hours) 1

Cost to exportDealing with construction permits (rank) 160 Protecting minority investors (rank) 122 Documentary compliance (US$) 231 DTF score for dealing with construction permits (0–100) 54.68 DTF score for protecting minority investors (0–100) 45.00 Border compliance (US$) 1,095 Procedures (number) 21 Extent of conflict of interest regulation index (0–10) 5.0 Domestic transport (US$) 300 Time (days) 251 Extent of shareholder governance index (0–10) 4.0 Time to importCost (% of warehouse value) 1.2 Strength of minority investor protection index (0–10) 4.5 Documentary compliance (hours) 72 Building quality control index (0–15) 8 Border compliance (hours) 13

✔ Paying taxes (rank) 130 Domestic transport (hours) 12 Getting electricity (rank) 40 DTF score for paying taxes (0–100) 65.25 Cost to importDTF score for getting electricity (0–100) 82.12 Payments (number per year) 31 Documentary compliance (US$) 285 Procedures (number) 5 Time (hours per year) 277 Border compliance (US$) 375 Time (days) 48 Total tax rate (% of profit) 41.8 Domestic transport (US$) 1,175 Cost (% of income per capita) 12.7Reliability of supply and transparency of tariffs index (0–8) 6 Enforcing contracts (rank) 104 Resolving insolvency (rank) 64


uzbekistAn Europe & Central Asia GNI per capita (US$) 2,090Ease of doing business rank (1–189) 87 Overall distance to frontier (DTF) score (0–100) 62.60 Population (m) 30.7

✔ Starting a business (rank) 42 ✔ Getting credit (rank) 42 Trading across borders (rank) 159DTF score for starting a business (0–100) 92.18 DTF score for getting credit (0–100) 65.00 DTF score for trading across borders (0–100) 44.31Procedures (number) 5 Strength of legal rights index (0–12) 6 Time to exportTime (days) 6.5 Depth of credit information index (0–8) 7 Documentary compliance (hours) 174 Cost (% of income per capita) 3.4 Credit bureau coverage (% of adults) 19.4 Border compliance (hours) 112 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Domestic transport (hours) 52

Cost to exportDealing with construction permits (rank) 151 Protecting minority investors (rank) 88 Documentary compliance (US$) 292 DTF score for dealing with construction permits (0–100) 58.75 DTF score for protecting minority investors (0–100) 53.33 Border compliance (US$) 278 Procedures (number) 23 Extent of conflict of interest regulation index (0–10) 5.7 Domestic transport (US$) 1,065 Time (days) 176 Extent of shareholder governance index (0–10) 5.0 Time to importCost (% of warehouse value) 4.0 Strength of minority investor protection index (0–10) 5.3 Documentary compliance (hours) 174 Building quality control index (0–15) 10.5 Border compliance (hours) 111

Paying taxes (rank) 115 Domestic transport (hours) 2 Getting electricity (rank) 112 DTF score for paying taxes (0–100) 68.83 Cost to importDTF score for getting electricity (0–100) 61.94 Payments (number per year) 33 Documentary compliance (US$) 292 Procedures (number) 7 Time (hours per year) 192.5 Border compliance (US$) 278 Time (days) 89 Total tax rate (% of profit) 41.1 Domestic transport (US$) 58 Cost (% of income per capita) 1,393.1Reliability of supply and transparency of tariffs index (0–8) 5 Enforcing contracts (rank) 32 Resolving insolvency (rank) 75






vAnuAtu East Asia & Pacific GNI per capita (US$) 3,097Ease of doing business rank (1–189) 94 Overall distance to frontier (DTF) score (0–100) 61.08 Population (m) 0.3






venezuelA, rb Latin America & Caribbean GNI per capita (US$) 12,820Ease of doing business rank (1–189) 186 Overall distance to frontier (DTF) score (0–100) 35.51 Population (m) 30.9

✘ Starting a business (rank) 186 Getting credit (rank) 109 Trading across borders (rank) 186DTF score for starting a business (0–100) 40.38 DTF score for getting credit (0–100) 40.00 DTF score for trading across borders (0–100) 6.14Procedures (number) 17 Strength of legal rights index (0–12) 1 Time to exportTime (days) 144 Depth of credit information index (0–8) 7 Documentary compliance (hours) 528 Cost (% of income per capita) 88.7 Credit bureau coverage (% of adults) 28.2 Border compliance (hours) 816 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Domestic transport (hours) 5

Cost to exportDealing with construction permits (rank) 125 Protecting minority investors (rank) 178 Documentary compliance (US$) 375 DTF score for dealing with construction permits (0–100) 62.95 DTF score for protecting minority investors (0–100) 31.67 Border compliance (US$) 1,475 Procedures (number) 9 Extent of conflict of interest regulation index (0–10) 2.7 Domestic transport (US$) 1,375 Time (days) 381 Extent of shareholder governance index (0–10) 3.7 Time to importCost (% of warehouse value) 1.1 Strength of minority investor protection index (0–10) 3.2 Documentary compliance (hours) 1,090 Building quality control index (0–15) 11 Border compliance (hours) 1,330

Paying taxes (rank) 188 Domestic transport (hours) 5 Getting electricity (rank) 171 DTF score for paying taxes (0–100) 13.64 Cost to importDTF score for getting electricity (0–100) 39.60 Payments (number per year) 70 Documentary compliance (US$) 400 Procedures (number) 6 Time (hours per year) 792 Border compliance (US$) 1,750 Time (days) 178 Total tax rate (% of profit) 65.0 Domestic transport (US$) 1,375 Cost (% of income per capita) 1,783.3Reliability of supply and transparency of tariffs index (0–8) 0 Enforcing contracts (rank) 141 Resolving insolvency (rank) 165


vietnAm East Asia & Pacific GNI per capita (US$) 1,890Ease of doing business rank (1–189) 90 Overall distance to frontier (DTF) score (0–100) 62.10 Population (m) 90.7




DTF score for getting electricity (0–100) 63.34 Payments (number per year) 30 Documentary compliance (US$) 183Procedures (number) 6 Time (hours per year) 770 Border compliance (US$) 268Time (days) 59 Total tax rate (% of profit) 39.4 Domestic transport (US$) 181Cost (% of income per capita) 1,322.6Reliability of supply and transparency of tariffs index (0–8) 3 Enforcing contracts (rank) 74 ✔ Resolving insolvency (rank) 123



245CoUNtry tABLES


west bAnk And gAzA Middle East & North Africa GNI per capita (US$) 1,735Ease of doing business rank (1–189) 129 Overall distance to frontier (DTF) score (0–100) 54.83 Population (m) 4.3








yemen, rep. Middle East & North Africa GNI per capita (US$) 1,381Ease of doing business rank (1–189) 170 Overall distance to frontier (DTF) score (0–100) 44.54 Population (m) 25.0

Starting a business (rank) 152 Getting credit (rank) 185 Trading across borders (rank) 189DTF score for starting a business (0–100) 74.22 DTF score for getting credit (0–100) 0.00 DTF score for trading across borders (0–100) 0.00Procedures (number) 6 Strength of legal rights index (0–12) 0 Time to exportTime (days) 40 Depth of credit information index (0–8) 0 Documentary compliance (hours) NO PRACTICE

Cost (% of income per capita) 68.0 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) NO PRACTICE

Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 1.3 Domestic transport (hours) NO PRACTICE

Cost to exportDealing with construction permits (rank) 89 Protecting minority investors (rank) 122 Documentary compliance (US$) NO PRACTICE

DTF score for dealing with construction permits (0–100) 69.02 DTF score for protecting minority investors (0–100) 45.00 Border compliance (US$) NO PRACTICE

Procedures (number) 11 Extent of conflict of interest regulation index (0–10) 4.3 Domestic transport (US$) NO PRACTICE

Time (days) 184 Extent of shareholder governance index (0–10) 4.7 Time to importCost (% of warehouse value) 0.9 Strength of minority investor protection index (0–10) 4.5 Documentary compliance (hours) NO PRACTICE

Building quality control index (0–15) 7.5 Border compliance (hours) NO PRACTICE

Paying taxes (rank) 135 Domestic transport (hours) NO PRACTICE

Getting electricity (rank) 150 DTF score for paying taxes (0–100) 63.72 Cost to importDTF score for getting electricity (0–100) 49.77 Payments (number per year) 44 Documentary compliance (US$) NO PRACTICE

Procedures (number) 4 Time (hours per year) 248 Border compliance (US$) NO PRACTICE

Time (days) 110 Total tax rate (% of profit) 33.1 Domestic transport (US$) NO PRACTICE

Cost (% of income per capita) 3,584.1Reliability of supply and transparency of tariffs index (0–8) 0 Enforcing contracts (rank) 129 Resolving insolvency (rank) 151


zAmbiA Sub-Saharan Africa GNI per capita (US$) 1,760Ease of doing business rank (1–189) 97 Overall distance to frontier (DTF) score (0–100) 60.50 Population (m) 15.0

✘ Starting a business (rank) 78 ✔ Getting credit (rank) 19 ✘ Trading across borders (rank) 152DTF score for starting a business (0–100) 86.69 DTF score for getting credit (0–100) 75.00 DTF score for trading across borders (0–100) 49.01Procedures (number) 6 Strength of legal rights index (0–12) 7 Time to exportTime (days) 7.5 Depth of credit information index (0–8) 8 Documentary compliance (hours) 130Cost (% of income per capita) 33.6 Credit bureau coverage (% of adults) 8.9 Border compliance (hours) 136Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Domestic transport (hours) 7







zimbAbwe Sub-Saharan Africa GNI per capita (US$) 860Ease of doing business rank (1–189) 155 Overall distance to frontier (DTF) score (0–100) 48.17 Population (m) 14.6


Cost to exportDealing with construction permits (rank) 184 ✔ Protecting minority investors (rank) 81 Documentary compliance (US$) 170 DTF score for dealing with construction permits (0–100) 31.67 DTF score for protecting minority investors (0–100) 55.00 Border compliance (US$) 285 Procedures (number) 10 Extent of conflict of interest regulation index (0–10) 5.0 Domestic transport (US$) 862 Time (days) 448 Extent of shareholder governance index (0–10) 6.0 Time to importCost (% of warehouse value) 25.2 Strength of minority investor protection index (0–10) 5.5 Documentary compliance (hours) 81 Building quality control index (0–15) 7 Border compliance (hours) 60

Paying taxes (rank) 145 Domestic transport (hours) 36 Getting electricity (rank) 161 DTF score for paying taxes (0–100) 61.39 Cost to importDTF score for getting electricity (0–100) 43.91 Payments (number per year) 49 Documentary compliance (US$) 150 Procedures (number) 6 Time (hours per year) 242 Border compliance (US$) 212 Time (days) 106 Total tax rate (% of profit) 32.8 Domestic transport (US$) 1,669 Cost (% of income per capita) 2,925.0Reliability of supply and transparency of tariffs index (0–8) 0 Enforcing contracts (rank) 166 Resolving insolvency (rank) 152



Doing Business 2016

Labor market regulation data

Regulations are essential for the proper functioning of labor mar-kets. They can help correct market

imperfections, support social cohesion and encourage economic efficiency. Labor market regulations cover a wide spectrum, from rules governing arrangements for individual contracts to mechanisms for collective bargaining. Evidence from global studies shows that labor market regula-tions can have an impact on a number of economic outcomes—including aggre-gate job flows, trends in productivity and the speed of adjustment to shocks. The challenge in developing labor policies is to avoid the extremes of over- and under-regulation by balancing labor flexibility with worker protection.1

The negative effects of overregulation are well documented in the economic literature.2 For example, strict employment protection laws may discourage hiring and reduce economic growth by creating disincentives for the movement of workers from lower- to higher-productivity jobs. Underregulation can also have adverse effects. Firm productivity can decline if workers are not allowed to take sick leave or are constantly asked to work long hours with no weekly rest days. And under-regulation can undermine social cohesion in economies with no minimum wage regulation, unemployment protection or medical insurance. Data collected for this year’s report show that 30 economies have no minimum wage, 115 have no unemploy-ment insurance and 15 have no paid sick leave. These economies may fail to offer a basic level of protection for their workers, leaving them more vulnerable to economic shocks.

Historically, Doing Business has measured flexibility in the regulation of employment as it relates to the hiring and redundancy of workers and the scheduling of working hours. This year the scope of data collec-tion has been expanded to better capture different dimensions of job quality. About a dozen new research questions related to job quality have been introduced, including on social protection, dispute resolution mechanisms, availability of on-the-job training and equal treatment of men and women.

Evidence from the data shows that employment flexibility can go hand in hand with job quality. Denmark’s “flexi-curity” system offers flexibility in hiring and firing rules and provides a strong safety net for workers in the form of unemployment protection and social benefits, though its fiscal costs can be high during periods of economic slow-down. Several other OECD high-income economies—such as Australia, Austria and Switzerland—allow a long duration for fixed-term contracts and flexibility in redundancy rules while also offering social benefits.

The data presented in this year’s report provide a broader view of the different ele-ments of labor market regulation and can help researchers and policy makers assess the balance between flexibility and worker protection in every economy.

Notes

1. See, for example, World Bank (2012).2. World Bank 2012.

Doing Business 2016248

LABOR MARKET REGULATION DATA

Economy

Hiring Working hoursRedundancy

rulesFi

xed-

term

con

trac

ts p

rohi

bite

d fo

r per

man

ent t

asks

?

Max

imum

leng

th o

f fixe

d-te

rm

cont

ract

s (m

onth

s)a

Min

imum

wag

e fo

r a fu

ll-tim

e w

orke

r (U

S$/m

onth

)b

Ratio

of m

inim

um w

age

to v

alue

ad

ded

per w

orke

r

Ince

ntiv

es fo

r em

ploy

ing

wor

kers

un

der a

ge 2

5?

Max

imum

wor

king

day

s

per w

eek

Prem

ium

for n

ight

wor

k

(% o

f hou

rly p

ay)

Prem

ium

for w

ork

on w

eekl

y re

st

day

(% o

f hou

rly p

ay)

Prem

ium

for o

vert

ime

wor

k

(% o

f hou

rly p

ay)

Rest

rictio

ns o

n ni

ght w

ork?

Non

preg

nant

and

non

nurs

ing

wom

en p

erm

itted

to w

ork

sam

e ni

ght h

ours

as

men

?*

Rest

rictio

ns o

n w

eekl

y ho

liday

w

ork?

Rest

rictio

ns o

n ov

ertim

e w

ork?

Paid

ann

ual l

eave

(wor

king

day

s)c

Max

imum

leng

th o

f pro

batio

nary

pe

riod

(mon

ths)

d

Dism

issa

l due

to re

dund

ancy

al

low

ed b

y la

w?

Third

-par

ty n

otifi

catio

n if

one

wor

ker i

s di

smis

sed?

Afghanistan No No limit 0.00 0.00 No 6 25 50 25 Yes No No Yes 20.0 6 Yes Yes

Albania Yes No limit 204.79 0.38 Yes 5.5 50 25 25 Yes Yes No No 20.0 3 Yes No

Algeria Yes No limit 227.21 0.34 No 6 0 0 50 Yes No No No 22.0 6 Yes Yes

Angola Yes 12 226.14 0.26 No 6 25 10 50 Yes No Yes No 22.0 3 Yes Yes

Antigua and Barbuda No No

limit 623.96 0.38 No 6 0 0 50 No Yes No No 12.0 3 Yes No

Argentina Yes 60 1,184.23 0.63 No 5.5 13 100 50 No Yes No No 18.0 3 Yes No

Armenia Yes No limit 119.35 0.26 No 6 30 100 50 No Yes No No 20.0 3 Yes No

Australia No No limit 2,396.68 0.29 Yes 6 25 100 50 No Yes No No 20.0 6 Yes No

Austria No No limit 1,764.62 0.29 No 5.5 83 100 50 Yes Yes No No 25.0 1 Yes Yes

Azerbaijan No 60 133.52 0.15 No 6 40 150 100 Yes No No No 17.0 3 Yes No

Bahamas, The No No limit 690.17 0.28 No 5 0 0 50 No Yes No No 11.7 6 Yes Yes

Bahrain No 60 0.00 0.00 No 6 50 50 38 No No No No 30.0 3 Yes Yes

Bangladesh (Dhaka) No No

limit 0.00 0.00 No 5.5 0 0 100 No Yes No No 17.0 3 Yes Yes

Bangladesh (Chittagong) No No

limit 0.00 0.00 No 5.5 0 0 100 No Yes No No 17.0 3 Yes Yes

Barbados No No limit 505.31 0.27 No 5 0 0 50 No Yes No No 20.3 n.a. Yes No

Belarus No No limit 193.68 0.22 No 6 20 100 100 No Yes No No 18.0 3 Yes No

Belgium No No limit 2,331.89 0.38 Yes 6 0 0 50 Yes Yes Yes No 20.0 0 Yes No

Belize No No limit 386.10 0.61 No 6 0 50 50 No Yes No Yes 10.0 2 Yes Yes

Benin No 48 80.03 0.65 No 6 0 0 12 No Yes No No 24.0 2 Yes Yes

Bhutan No No limit 61.40 0.21 No 6 0 0 0 No Yes No No 15.0 6 Yes Yes

Boliviaiⁱ Yes 24 196.98 0.51 No 6 25 100 100 No No No No 21.7 3 No n.a.

249LaBor Market reguLation Data

Redundancy rulesRedundancy

cost Job quality

Third

-par

ty a

ppro

val i

f one

wor

ker

is d

ism

isse

d?

Third

-par

ty n

otifi

catio

n if

nine

w

orke

rs a

re d

ism

isse

d?

Third

-par

ty a

ppro

val i

f nin

e w

orke

rs a

re d

ism

isse

d?

Retr

aini

ng o

r rea

ssig

nmen

t?e

Prio

rity

rule

s fo

r red

unda

ncie

s?

Prio

rity

rule

s fo

r ree

mpl

oym

ent?

Not

ice

perio

d fo

r red

unda

ncy

dism

issa

l (w

eeks

of s

alar

y)c

Seve

ranc

e pa

y fo

r red

unda

ncy

dism

issa

l (w

eeks

of s

alar

y)c

Equa

l rem

uner

atio

n fo

r wor

k of

eq

ual v

alue

?*

Gen

der n

ondi

scrim

inat

ion

in

hirin

g?*

Paid

or u

npai

d m

ater

nity

leav

e m

anda

ted

by la

w?f *

Min

imum

leng

th o

f mat

erni

ty

leav

e (c

alen

dar d

ays)

f,g *

Rece

ive

100%

of w

ages

on

mat

erni

ty le

ave?

f *

Five

fully

pai

d da

ys o

f sic

k le

ave

a ye

ar?

On-

the-

job

trai

ning

?

Une

mpl

oym

ent p

rote

ctio

n af

ter

one

year

of e

mpl

oym

ent?

Min

imum

con

trib

utio

n pe

riod

for u

nem

ploy

men

t pro

tect

ion

(mon

ths)

h

Can

empl

oyee

cre

ate

or jo

in

unio

n?

Adm

inist

rativ

e or

judi

cial r

elie

f for

in

fring

emen

t of e

mpl

oyee

s’ rig

hts?

Labo

r ins

pect

ion

syst

em?

No Yes Yes No No Yes 4.3 17.3 No No Yes 90 Yes Yes No No n.a. Yes Yes Yes

No No No No No Yes 10.1 10.7 No Yes Yes 365 No No No Yes 12 Yes Yes Yes

No Yes No Yes Yes No 4.3 13.0 Yes No Yes 98 Yes No Yes No 36 Yes Yes Yes

Yes Yes Yes No Yes Yes 4.3 26.7 Yes No Yes 90 Yes .. Yes Yes .. Yes Yes Yes

No No No Yes Yes No 3.4 12.8 No Yes Yes 91 No Yes No No n.a. Yes Yes Yes

No No No No No No 7.2 23.1 Yes Yes Yes 90 Yes Yes No Yes 6 Yes Yes Yes

No No No Yes No No 6.0 5.0 Yes No Yes 140 Yes No No Yes 12 Yes Yes No

No No No Yes No No 3.0 8.7 Yes Yes Yes 126 No Yes No Yes 0 Yes Yes Yes

No Yes No No Yes Yes 2.0 0.0 Yes No Yes 112 Yes Yes No Yes 12 Yes Yes Yes

No No No No Yes No 8.7 13.0 Yes Yes Yes 126 Yes Yes No Yes 6 Yes Yes Yes

No Yes No No No No 2.0 10.7 No Yes Yes 91 Yes Yes No Yes 3 Yes Yes Yes

No Yes No No No No 4.3 0.0 No No Yes 60 Yes Yes Yes Yes 0 Yes Yes Yes

No Yes No No Yes Yes 4.3 26.7 Yes No Yes 112 Yes Yes No No n.a. Yes Yes Yes

No Yes No No Yes Yes 4.3 26.7 Yes No Yes 112 Yes Yes No No n.a. Yes Yes Yes

No No No No No Yes 2.7 13.3 No No Yes 84 Yes Yes No Yes 12 Yes Yes Yes

No No No Yes Yes No 8.7 13.0 Yes No Yes 126 Yes Yes No Yes 0 Yes Yes Yes

No No No No No No 19.7 0.0 Yes Yes Yes 105 No Yes No No 14.4 Yes Yes Yes

No Yes No No No No 4.7 8.3 No No Yes 98 No Yes No No n.a. Yes Yes Yes

No Yes No No Yes Yes 4.3 7.3 No Yes Yes 98 Yes Yes Yes No n.a. Yes Yes Yes

No Yes No No No No 8.3 0.0 No No Yes 56 Yes Yes No No n.a. No Yes Yes

n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. Yes No Yes 90 Yes Yes No No n.a. Yes Yes Yes



Economy


rulesFi

xed-

term

con

trac

ts p

rohi

bite

d fo

r per

man

ent t

asks

?

Max

imum

leng

th o

f fixe

d-te

rm

cont

ract

s (m

onth

s)a

Min

imum

wag

e fo

r a fu

ll-tim

e w

orke

r (U

S$/m

onth

)b

Ratio

of m

inim

um w

age

to v

alue

ad

ded

per w

orke

r

Ince

ntiv

es fo

r em

ploy

ing

wor

kers

un

der a

ge 2

5?

Max

imum

wor

king

day

s

per w

eek

Prem

ium

for n

ight

wor

k

(% o

f hou

rly p

ay)

Prem

ium

for w

ork

on w

eekl

y re

st

day

(% o

f hou

rly p

ay)

Prem

ium

for o

vert

ime

wor

k

(% o

f hou

rly p

ay)

Rest

rictio

ns o

n ni

ght w

ork?

Non

preg

nant

and

non

nurs

ing

wom

en p

erm

itted

to w

ork

sam

e ni

ght h

ours

as

men

?*

Rest

rictio

ns o

n w

eekl

y ho

liday

w

ork?

Rest

rictio

ns o

n ov

ertim

e w

ork?

Paid

ann

ual l

eave

(wor

king

day

s)c

Max

imum

leng

th o

f pro

batio

nary

pe

riod

(mon

ths)

d

Dism

issa

l due

to re

dund

ancy

al

low

ed b

y la

w?

Third

-par

ty n

otifi

catio

n if

one

wor

ker i

s di

smis

sed?

Bosnia and Herzegovina No 24 376.72 0.65 Yes 6 30 20 30 No Yes No No 18.0 6 Yes No

Botswana No No limit 93.63 0.09 No 6 0 100 50 No Yes No No 15.0 3 Yes Yes

Brazil (São Paulo) Yes 24 435.59 0.30 Yes 6 20 100 50 Yes Yes No No 26.0 3 Yes No

Brazil (Rio de Janeiro) Yes 24 451.44 0.32 Yes 6 20 100 50 Yes Yes No No 26.0 3 Yes No

Brunei Darussalam No No

limit 0.00 0.00 No 6 0 50 50 No Yes No No 13.3 n.a. Yes No

Bulgaria No 36 241.89 0.26 Yes 6 3 0 50 Yes Yes No Yes 20.0 6 Yes No

Burkina Faso No No limit 107.95 0.95 No 6 0 0 15 No Yes Yes No 22.0 2 Yes No

Burundi No No limit 2.41 0.06 No 6 35 0 35 No Yes No No 21.0 6 Yes No

Cabo Verde Yes 60 131.84 0.30 No 6 25 100 50 No Yes No No 22.0 2 Yes Yes

Cambodia No 24 0.00 0.00 No 6 30 0 50 No Yes No No 19.3 1 Yes No

Cameroon No 48 70.29 0.34 No 6 0 0 20 No Yes No No 25.0 1 Yes Yes

Canada No No limit 1,800.43 0.28 Yes 6 0 0 50 No Yes No Yes 10.0 3 Yes No

Central African Republic Yes 24 33.60 0.69 No 6 0 50 .. No Yes Yes No 25.3 2 Yes Yes

Chad No 48 121.90 0.72 Yes 6 0 100 10 Yes No No No 24.7 3 Yes Yes

Chile No 12 419.05 0.23 Yes 6 0 0 50 No Yes No No 15.0 n.a. Yes Yes

China (Shanghai) No No

limit 321.57 0.38 Yes 6 0 100 50 No Yes No No 6.7 6 Yes Yes

China (Beijing) No No limit 273.81 0.32 Yes 6 34 100 50 No Yes No No 6.7 6 Yes Yes

Colombia No No limit 335.93 0.34 Yes 6 35 75 25 No Yes No No 15.0 2 Yes No

Comoros No 36 0.00 0.00 No 6 28 0 25 No Yes Yes No 22.0 6 Yes Yes

Congo, Dem. Rep. Yes 48 65.00 0.73 No 5 25 0 38 Yes Yes No No 13.0 1 Yes Yes

Congo, Rep. Yes 24 209.17 0.51 No 6 0 0 14 No Yes Yes Yes 29.7 4 Yes Yes



cost Job quality

Third

-par

ty a

ppro

val i

f one

wor

ker

is d

ism

isse

d?

Third

-par

ty n

otifi

catio

n if

nine

w

orke

rs a

re d

ism

isse

d?

Third

-par

ty a

ppro

val i

f nin

e w

orke

rs a

re d

ism

isse

d?

Retr

aini

ng o

r rea

ssig

nmen

t?e

Prio

rity

rule

s fo

r red

unda

ncie

s?

Prio

rity

rule

s fo

r ree

mpl

oym

ent?

Not

ice

perio

d fo

r red

unda

ncy

dism

issa

l (w

eeks

of s

alar

y)c

Seve

ranc

e pa

y fo

r red

unda

ncy

dism

issa

l (w

eeks

of s

alar

y)c

Equa

l rem

uner

atio

n fo

r wor

k of

eq

ual v

alue

?*

Gen

der n

ondi

scrim

inat

ion

in

hirin

g?*

Paid

or u

npai

d m

ater

nity

leav

e m

anda

ted

by la

w?f *

Min

imum

leng

th o

f mat

erni

ty

leav

e (c

alen

dar d

ays)

f,g *

Rece

ive

100%

of w

ages

on

mat

erni

ty le

ave?

f *

Five

fully

pai

d da

ys o

f sic

k le

ave

a ye

ar?

On-

the-

job

trai

ning

?

Une

mpl

oym

ent p

rote

ctio

n af

ter

one

year

of e

mpl

oym

ent?

Min

imum

con

trib

utio

n pe

riod

for u

nem

ploy

men

t pro

tect

ion

(mon

ths)

h

Can

empl

oyee

cre

ate

or jo

in

unio

n?

Adm

inist

rativ

e or

judi

cial r

elie

f for

in

fring

emen

t of e

mpl

oyee

s’ rig

hts?

Labo

r ins

pect

ion

syst

em?

No Yes No Yes No Yes 2.0 7.2 Yes Yes Yes 365 No Yes No Yes 8 Yes Yes Yes

No Yes No No Yes Yes 4.9 16.8 No No Yes 84 No Yes No No n.a. Yes Yes Yes

No No No No No No 6.6 8.9 No Yes Yes 120 Yes Yes No No 18 Yes Yes Yes

No No No No No No 6.6 8.9 No Yes Yes 120 Yes Yes No No 18 Yes Yes Yes

No No No No No No 3.0 0.0 No No Yes 91 Yes Yes No No n.a. Yes Yes Yes

No No No No No No 4.3 4.3 Yes Yes Yes 410 No Yes No Yes 9 Yes Yes Yes

No Yes No No Yes Yes 4.3 6.1 No No Yes 98 Yes Yes .. No n.a. Yes Yes Yes

No Yes No No Yes Yes 8.7 7.2 No Yes Yes 84 Yes .. Yes No n.a. Yes Yes Yes

Yes Yes Yes Yes Yes No 6.4 23.1 No No Yes 60 Yes Yes Yes .. .. Yes Yes Yes

No Yes No No Yes Yes 7.9 11.4 Yes Yes Yes 90 No No No No n.a. Yes Yes Yes

Yes Yes Yes No Yes Yes 11.6 8.3 No No Yes 98 Yes Yes No No n.a. Yes Yes Yes

No No No No No No 5.0 5.0 No No Yes 105 No No No Yes 3.6 Yes Yes Yes

No Yes Yes No Yes Yes 4.3 17.3 No No Yes 98 No Yes Yes No n.a. Yes Yes Yes

No Yes No No Yes Yes 7.2 5.8 Yes Yes Yes 98 No Yes No No n.a. Yes Yes Yes

No Yes No No No No 4.3 23.1 No No Yes 126 Yes No No Yes 12 Yes Yes Yes

No Yes No Yes Yes Yes 4.3 23.1 No Yes Yes 128 Yes Yes Yes Yes 12 Yes Yes Yes


No No No No No No 0.0 16.7 Yes No Yes 98 Yes Yes No Yes .. Yes Yes Yes

No Yes No No Yes Yes 13.0 23.1 Yes Yes Yes 98 Yes .. .. No n.a. Yes Yes Yes

Yes Yes Yes No Yes Yes 10.3 0.0 No No Yes 98 No No Yes No n.a. Yes Yes Yes




Economy


rulesFi

xed-

term

con

trac

ts p

rohi

bite

d fo

r per

man

ent t

asks

?

Max

imum

leng

th o

f fixe

d-te

rm

cont

ract

s (m

onth

s)a

Min

imum

wag

e fo

r a fu

ll-tim

e w

orke

r (U

S$/m

onth

)b

Ratio

of m

inim

um w

age

to v

alue

ad

ded

per w

orke

r

Ince

ntiv

es fo

r em

ploy

ing

wor

kers

un

der a

ge 2

5?

Max

imum

wor

king

day

s

per w

eek

Prem

ium

for n

ight

wor

k

(% o

f hou

rly p

ay)

Prem

ium

for w

ork

on w

eekl

y re

st

day

(% o

f hou

rly p

ay)

Prem

ium

for o

vert

ime

wor

k

(% o

f hou

rly p

ay)

Rest

rictio

ns o

n ni

ght w

ork?

Non

preg

nant

and

non

nurs

ing

wom

en p

erm

itted

to w

ork

sam

e ni

ght h

ours

as

men

?*

Rest

rictio

ns o

n w

eekl

y ho

liday

w

ork?

Rest

rictio

ns o

n ov

ertim

e w

ork?

Paid

ann

ual l

eave

(wor

king

day

s)c

Max

imum

leng

th o

f pro

batio

nary

pe

riod

(mon

ths)

d

Dism

issa

l due

to re

dund

ancy

al

low

ed b

y la

w?

Third

-par

ty n

otifi

catio

n if

one

wor

ker i

s di

smis

sed?

Costa Rica Yes 12 569.86 0.49 No 6 0 100 50 Yes No No No 12.0 3 Yes No

Côte d’Ivoire No 24 118.98 0.51 No 6 38 0 24 No Yes No No 27.4 2 Yes No

Croatia Yes No limit 525.06 0.32 Yes 6 10 35 50 Yes Yes Yes No 20.0 6 Yes Yes

Cyprus No 30 1,231.51 0.40 Yes 5.5 0 0 50 No Yes No No 20.0 24 Yes Yes

Czech Republic No 108 550.80 0.25 No 6 10 10 25 No Yes No No 20.0 3 Yes No

Denmark No No limit 0.00 0.00 No 6 0 0 0 No Yes No No 25.0 3 Yes No

Djibouti Yes 24 0.00 0.00 No 6 0 0 0 No Yes No Yes 30.0 2 Yes Yes

Dominica No No limit 348.76 0.38 Yes 6 0 100 50 No Yes No No 13.3 6 Yes No

Dominican Republic Yes No

limit 330.39 0.42 No 5.5 0 100 35 No Yes Yes No 14.0 3 Yes No

Ecuador Yes No limit 403.16 0.51 No 5 25 100 50 No Yes No Yes 12.0 3 Yes Yes

Egypt, Arab Rep. No No

limit 0.00 0.00 No 6 0 0 35 No Yes No No 24.0 3 Yes Yes

El Salvador Yes No limit 215.82 0.43 No 6 25 100 125 Yes Yes Yes No 11.0 1 Yes No

Equatorial Guinea Yes 24 790.41 0.42 .. 6 25 50 25 No Yes Yes No 22.0 3 Yes Yes

Eritrea Yes No limit 0.00 0.00 No 6 0 0 25 No Yes No No 19.0 3 Yes No

Estonia Yes 120 498.65 0.21 No 5 25 0 50 Yes Yes No No 24.0 4 Yes No

Ethiopia Yes No limit 0.00 0.00 No 6 0 0 25 No Yes No No 18.3 1.5 Yes No

Fiji No No limit 330.18 0.57 Yes 6 4 100 50 No Yes No No 10.0 3 Yes Yes

Finland Yes 60 2,276.78 0.37 No 6 15 100 50 No Yes No No 30.0 6 Yes No

France Yes 18 1,964.31 0.35 Yes 6 20 20 25 Yes Yes Yes No 30.0 4 Yes No

Gabon No 48 319.57 0.23 No 6 0 0 10 No Yes No No 24.0 6 Yes Yes

Gambia, The No No limit 0.00 0.00 No 5 0 0 0 No Yes No No 21.0 12 Yes Yes



cost Job quality

Third

-par

ty a

ppro

val i

f one

wor

ker

is d

ism

isse

d?

Third

-par

ty n

otifi

catio

n if

nine

w

orke

rs a

re d

ism

isse

d?

Third

-par

ty a

ppro

val i

f nin

e w

orke

rs a

re d

ism

isse

d?

Retr

aini

ng o

r rea

ssig

nmen

t?e

Prio

rity

rule

s fo

r red

unda

ncie

s?

Prio

rity

rule

s fo

r ree

mpl

oym

ent?

Not

ice

perio

d fo

r red

unda

ncy

dism

issa

l (w

eeks

of s

alar

y)c

Seve

ranc

e pa

y fo

r red

unda

ncy

dism

issa

l (w

eeks

of s

alar

y)c

Equa

l rem

uner

atio

n fo

r wor

k of

eq

ual v

alue

?*

Gen

der n

ondi

scrim

inat

ion

in

hirin

g?*

Paid

or u

npai

d m

ater

nity

leav

e m

anda

ted

by la

w?f *

Min

imum

leng

th o

f mat

erni

ty

leav

e (c

alen

dar d

ays)

f,g *

Rece

ive

100%

of w

ages

on

mat

erni

ty le

ave?

f *

Five

fully

pai

d da

ys o

f sic

k le

ave

a ye

ar?

On-

the-

job

trai

ning

?

Une

mpl

oym

ent p

rote

ctio

n af

ter

one

year

of e

mpl

oym

ent?

Min

imum

con

trib

utio

n pe

riod

for u

nem

ploy

men

t pro

tect

ion

(mon

ths)

h

Can

empl

oyee

cre

ate

or jo

in

unio

n?

Adm

inist

rativ

e or

judi

cial r

elie

f for

in

fring

emen

t of e

mpl

oyee

s’ rig

hts?

Labo

r ins

pect

ion

syst

em?


No Yes No No No Yes 5.8 7.3 Yes Yes Yes 98 Yes Yes .. No n.a. Yes Yes Yes

No Yes No No Yes Yes 7.9 7.2 Yes No Yes 208 Yes Yes Yes Yes 9 Yes Yes Yes

No Yes No Yes No Yes 5.7 0.0 Yes Yes Yes 126 No No No Yes 6 Yes Yes Yes

No No No No No No 8.7 11.6 Yes Yes Yes 196 No No No Yes 12 Yes Yes Yes

No No No No No No 0.0 0.0 Yes No Yes 126 No Yes No Yes 12 Yes Yes Yes

No Yes No No No Yes 4.3 0.0 Yes Yes Yes 98 Yes Yes No No n.a. Yes Yes Yes

No No No No Yes Yes 5.8 9.3 No No Yes 84 No No No No n.a. Yes Yes Yes

No No No No No No 4.0 22.2 No No Yes 84 Yes No Yes No n.a. Yes Yes Yes

No Yes No No No No 0.0 31.8 Yes No Yes 84 Yes No No No n.a. Yes Yes Yes

Yes Yes Yes No Yes No 10.1 26.7 No No Yes 90 Yes No No Yes 6 Yes Yes Yes

No No No No No No 0.0 22.9 No No Yes 84 Yes No No No n.a. Yes Yes Yes

Yes Yes Yes No Yes Yes 4.3 34.3 Yes No Yes 84 No Yes Yes .. .. Yes .. ..

No No No No No No 3.1 12.3 No No Yes 60 .. Yes Yes No n.a. Yes Yes Yes

No No No Yes Yes No 8.6 4.3 No Yes Yes 140 Yes No Yes Yes 12 Yes Yes Yes

No Yes No Yes Yes No 8.7 10.5 No No Yes 90 Yes Yes No No n.a. Yes Yes Yes

No Yes No No No No 4.3 5.3 Yes No Yes 84 Yes Yes No No n.a. Yes Yes Yes

No No No Yes No Yes 10.1 0.0 Yes Yes Yes 147 No Yes No Yes 6 Yes Yes Yes

No Yes No Yes Yes Yes 7.2 4.6 Yes Yes Yes 112 No No Yes Yes 4 Yes Yes Yes

Yes Yes Yes No Yes Yes 14.4 4.3 No No Yes 98 Yes Yes Yes No n.a. Yes Yes Yes

No Yes No No Yes Yes 26.0 0.0 No No Yes 180 Yes Yes Yes No n.a. Yes Yes ..



Economy


rulesFi

xed-

term

con

trac

ts p

rohi

bite

d fo

r per

man

ent t

asks

?

Max

imum

leng

th o

f fixe

d-te

rm

cont

ract

s (m

onth

s)a

Min

imum

wag

e fo

r a fu

ll-tim

e w

orke

r (U

S$/m

onth

)b

Ratio

of m

inim

um w

age

to v

alue

ad

ded

per w

orke

r

Ince

ntiv

es fo

r em

ploy

ing

wor

kers

un

der a

ge 2

5?

Max

imum

wor

king

day

s

per w

eek

Prem

ium

for n

ight

wor

k

(% o

f hou

rly p

ay)

Prem

ium

for w

ork

on w

eekl

y re

st

day

(% o

f hou

rly p

ay)

Prem

ium

for o

vert

ime

wor

k

(% o

f hou

rly p

ay)

Rest

rictio

ns o

n ni

ght w

ork?

Non

preg

nant

and

non

nurs

ing

wom

en p

erm

itted

to w

ork

sam

e ni

ght h

ours

as

men

?*

Rest

rictio

ns o

n w

eekl

y ho

liday

w

ork?

Rest

rictio

ns o

n ov

ertim

e w

ork?

Paid

ann

ual l

eave

(wor

king

day

s)c

Max

imum

leng

th o

f pro

batio

nary

pe

riod

(mon

ths)

d

Dism

issa

l due

to re

dund

ancy

al

low

ed b

y la

w?

Third

-par

ty n

otifi

catio

n if

one

wor

ker i

s di

smis

sed?

Georgia No 30 23.17 0.05 No 7 0 0 0 No Yes No No 24.0 6 Yes No

Germany No 24 1,904.02 0.32 No 6 0 0 0 No Yes No No 24.0 6 Yes Yes

Ghana No No limit 60.06 0.26 No 5 0 0 0 No Yes No No 15.0 6 Yes Yes

Greece Yes No limit 804.66 0.29 Yes 6 25 75 28 No Yes Yes No 22.3 12 Yes No

Grenada Yes No limit 251.56 0.25 No 6 0 0 50 No Yes No No 13.3 1 Yes No

Guatemala Yes No limit 384.17 0.74 No 6 0 50 50 Yes Yes Yes Yes 15.0 2 Yes No

Guinea No 24 58.76 0.81 No 6 20 0 30 No Yes Yes No 30.0 1 Yes Yes

Guinea-Bissau Yes 12 0.00 0.00 No 6 25 50 0 No No No No 21.0 3 Yes Yes

Guyana No No limit 165.77 0.31 No 7 0 100 50 No Yes No No 12.0 3 Yes Yes

Haiti No No limit 150.19 1.32 No 6 50 50 50 No Yes No No 13.0 0 Yes No

Honduras Yes 24 456.98 1.52 Yes 6 25 100 38 Yes Yes No No 16.7 2 Yes Yes

Hong Kong SAR, China No No

limit 852.14 0.19 Yes 6 0 0 0 No Yes No No 10.3 1 Yes No

Hungary No 60 449.80 0.27 Yes 5 15 50 50 Yes Yes Yes No 21.3 3 Yes No

Iceland No 24 1,743.48 0.29 Yes 6 1 1 1 No Yes No No 24.0 3 Yes No

India (Mumbai) No No limit 135.38 0.66 No 6 0 0 100 Yes Yes Yes Yes 21.0 3 Yes Yes

India (Delhi) No No limit 179.14 0.88 No 6 0 0 100 Yes Yes Yes Yes 15.0 3 Yes Yes

Indonesia (Jakarta) Yes 36 266.92 0.58 No 6 0 0 75 No Yes No No 12.0 3 Yes Yes

Indonesia (Surabaya) Yes 36 245.12 0.53 No 6 0 0 75 No Yes No No 12.0 3 Yes Yes

Iran, Islamic Rep. No No

limit 320.43 0.45 No 6 35 40 40 No Yes No No 24.0 1 Yes Yes

Iraq Yes No limit 102.81 0.11 No 6 0 50 50 Yes No No No 22.0 3 Yes Yes

Ireland No No limit 1,757.39 0.31 Yes 6 0 0 0 No Yes No No 20.0 12 Yes No



cost Job quality

Third

-par

ty a

ppro

val i

f one

wor

ker

is d

ism

isse

d?

Third

-par

ty n

otifi

catio

n if

nine

w

orke

rs a

re d

ism

isse

d?

Third

-par

ty a

ppro

val i

f nin

e w

orke

rs a

re d

ism

isse

d?

Retr

aini

ng o

r rea

ssig

nmen

t?e

Prio

rity

rule

s fo

r red

unda

ncie

s?

Prio

rity

rule

s fo

r ree

mpl

oym

ent?

Not

ice

perio

d fo

r red

unda

ncy

dism

issa

l (w

eeks

of s

alar

y)c

Seve

ranc

e pa

y fo

r red

unda

ncy

dism

issa

l (w

eeks

of s

alar

y)c

Equa

l rem

uner

atio

n fo

r wor

k of

eq

ual v

alue

?*

Gen

der n

ondi

scrim

inat

ion

in

hirin

g?*

Paid

or u

npai

d m

ater

nity

leav

e m

anda

ted

by la

w?f *

Min

imum

leng

th o

f mat

erni

ty

leav

e (c

alen

dar d

ays)

f,g *

Rece

ive

100%

of w

ages

on

mat

erni

ty le

ave?

f *

Five

fully

pai

d da

ys o

f sic

k le

ave

a ye

ar?

On-

the-

job

trai

ning

?

Une

mpl

oym

ent p

rote

ctio

n af

ter

one

year

of e

mpl

oym

ent?

Min

imum

con

trib

utio

n pe

riod

for u

nem

ploy

men

t pro

tect

ion

(mon

ths)

h

Can

empl

oyee

cre

ate

or jo

in

unio

n?

Adm

inist

rativ

e or

judi

cial r

elie

f for

in

fring

emen

t of e

mpl

oyee

s’ rig

hts?

Labo

r ins

pect

ion

syst

em?


No Yes No Yes Yes No 10.0 11.6 No No Yes 98 Yes Yes Yes Yes 12 Yes Yes Yes

Yes Yes Yes No No No 3.6 46.2 No No Yes 84 Yes No Yes No n.a. Yes Yes Yes

No Yes Yes No Yes No 0.0 15.9 Yes No Yes 119 Yes No No Yes 4 Yes Yes Yes

No No No No No No 7.2 5.3 Yes No Yes 90 No Yes No No n.a. Yes Yes No


No Yes No No No No 4.3 5.8 Yes Yes Yes 98 Yes No Yes No n.a. Yes Yes Yes


No Yes No No No No 4.3 12.3 Yes Yes Yes 91 No Yes No No n.a. Yes Yes Yes


Yes Yes Yes No Yes No 7.2 23.1 No Yes Yes 84 Yes Yes No No n.a. Yes Yes Yes

No No No No No No 4.3 1.4 No Yes Yes 70 No No No Yes 0 Yes Yes Yes


No No No No No No 13.0 0.0 Yes Yes Yes 90 No Yes .. Yes 3 Yes Yes Yes

No Yes No No Yes Yes 4.3 11.4 No Yes Yes 84 Yes No No No n.a. Yes Yes Yes

No Yes No No Yes Yes 4.3 11.4 No Yes Yes 84 Yes No No No n.a. Yes Yes Yes

Yes Yes Yes Yes No No 0.0 57.8 No No Yes 90 Yes Yes Yes No n.a. Yes Yes Yes

Yes Yes Yes Yes No No 0.0 57.8 No No Yes 90 Yes Yes Yes No n.a. Yes Yes Yes

Yes Yes Yes No No No 0.0 23.1 No No Yes 270 No No No Yes 6 Yes Yes Yes

No Yes No No No No 0.0 0.0 No No Yes 72 Yes Yes No .. .. Yes Yes Yes

No Yes No No No No 3.7 10.7 Yes Yes Yes 182 No No No No 24 Yes Yes Yes



Economy


rulesFi

xed-

term

con

trac

ts p

rohi

bite

d fo

r per

man

ent t

asks

?

Max

imum

leng

th o

f fixe

d-te

rm

cont

ract

s (m

onth

s)a

Min

imum

wag

e fo

r a fu

ll-tim

e w

orke

r (U

S$/m

onth

)b

Ratio

of m

inim

um w

age

to v

alue

ad

ded

per w

orke

r

Ince

ntiv

es fo

r em

ploy

ing

wor

kers

un

der a

ge 2

5?

Max

imum

wor

king

day

s

per w

eek

Prem

ium

for n

ight

wor

k

(% o

f hou

rly p

ay)

Prem

ium

for w

ork

on w

eekl

y re

st

day

(% o

f hou

rly p

ay)

Prem

ium

for o

vert

ime

wor

k

(% o

f hou

rly p

ay)

Rest

rictio

ns o

n ni

ght w

ork?

Non

preg

nant

and

non

nurs

ing

wom

en p

erm

itted

to w

ork

sam

e ni

ght h

ours

as

men

?*

Rest

rictio

ns o

n w

eekl

y ho

liday

w

ork?

Rest

rictio

ns o

n ov

ertim

e w

ork?

Paid

ann

ual l

eave

(wor

king

day

s)c

Max

imum

leng

th o

f pro

batio

nary

pe

riod

(mon

ths)

d

Dism

issa

l due

to re

dund

ancy

al

low

ed b

y la

w?

Third

-par

ty n

otifi

catio

n if

one

wor

ker i

s di

smis

sed?

Israel No No limit 1,247.79 0.26 Yes 5.5 0 50 25 No Yes Yes No 18.0 n.a. Yes No

Italy No 36 1,998.29 0.45 Yes 6 15 30 15 No Yes No No 26.0 2 Yes Yes

Jamaica No No limit 218.75 0.34 No 6 0 100 0 No Yes No No 11.7 3 Yes No

Japan (Tokyo) No No limit 1,619.22 0.28 No 6 25 35 25 No Yes No Yes 15.3 n.a. Yes No

Japan (Osaka) No No limit 1,528.05 0.27 No 6 25 35 25 No Yes No Yes 15.3 n.a. Yes No

Jordan No No limit 257.48 0.38 No 6 0 50 25 Yes No No Yes 18.7 3 Yes Yes

Kazakhstan No No limit 127.14 0.09 No 6 50 100 50 No Yes No No 18.0 3 Yes Yes

Kenya No No limit 269.44 1.40 No 6 0 0 50 No Yes No No 21.0 12 Yes Yes

Kiribati No No limit 0.00 0.00 No 7 0 0 50 No No No No 0.0 n.a. Yes Yes

Korea, Rep. No 24 882.67 0.29 Yes 6 50 50 50 No Yes No No 17.0 3 Yes Yes

Kosovo No No limit 169.64 0.14 No 6 30 50 30 No Yes No No 21.0 6 Yes No

Kuwait No No limit 210.85 0.04 No 6 0 50 25 No No Yes Yes 30.0 3 Yes No

Kyrgyz Republic Yes 60 18.43 0.12 No 6 50 100 50 No Yes No No 20.0 3 Yes No

Lao PDR No 36 110.02 0.51 No 6 15 150 50 No Yes No No 15.0 2 Yes Yes

Latvia Yes 60 470.00 0.24 No 5.5 50 0 100 No Yes No No 20.0 3 Yes No

Lebanon No 24 443.17 0.38 No 6 0 50 50 No Yes No Yes 15.0 3 Yes No

Lesotho No No limit 177.07 0.94 No 6 0 100 25 Yes Yes No No 12.0 4 Yes No

Liberia No No limit 52.00 0.66 No 6 0 50 50 No Yes No No 16.0 3 Yes Yes

Libya No 48 410.50 0.41 No 6 0 0 50 Yes Yes No No 30.0 1 Yes Yes

Lithuania No 60 390.46 0.21 Yes 5.5 50 100 50 No Yes No No 20.7 3 Yes No

Luxembourg Yes 24 3,061.52 0.34 Yes 5.5 0 70 40 No Yes Yes No 25.0 6 Yes Yes



cost Job quality

Third

-par

ty a

ppro

val i

f one

wor

ker

is d

ism

isse

d?

Third

-par

ty n

otifi

catio

n if

nine

w

orke

rs a

re d

ism

isse

d?

Third

-par

ty a

ppro

val i

f nin

e w

orke

rs a

re d

ism

isse

d?

Retr

aini

ng o

r rea

ssig

nmen

t?e

Prio

rity

rule

s fo

r red

unda

ncie

s?

Prio

rity

rule

s fo

r ree

mpl

oym

ent?

Not

ice

perio

d fo

r red

unda

ncy

dism

issa

l (w

eeks

of s

alar

y)c

Seve

ranc

e pa

y fo

r red

unda

ncy

dism

issa

l (w

eeks

of s

alar

y)c

Equa

l rem

uner

atio

n fo

r wor

k of

eq

ual v

alue

?*

Gen

der n

ondi

scrim

inat

ion

in

hirin

g?*

Paid

or u

npai

d m

ater

nity

leav

e m

anda

ted

by la

w?f *

Min

imum

leng

th o

f mat

erni

ty

leav

e (c

alen

dar d

ays)

f,g *

Rece

ive

100%

of w

ages

on

mat

erni

ty le

ave?

f *

Five

fully

pai

d da

ys o

f sic

k le

ave

a ye

ar?

On-

the-

job

trai

ning

?

Une

mpl

oym

ent p

rote

ctio

n af

ter

one

year

of e

mpl

oym

ent?

Min

imum

con

trib

utio

n pe

riod

for u

nem

ploy

men

t pro

tect

ion

(mon

ths)

h

Can

empl

oyee

cre

ate

or jo

in

unio

n?

Adm

inist

rativ

e or

judi

cial r

elie

f for

in

fring

emen

t of e

mpl

oyee

s’ rig

hts?

Labo

r ins

pect

ion

syst

em?

No No No No No No 4.3 23.1 Yes Yes Yes 98 Yes No No Yes 12 Yes Yes Yes

No Yes No Yes Yes Yes 4.5 0.0 Yes No Yes 150 No No No Yes 3 Yes Yes Yes

No No No No No No 4.0 10.0 No No Yes 56 Yes Yes No No n.a. Yes Yes No

No No No Yes No No 4.3 0.0 No Yes Yes 98 No No Yes Yes 12 Yes Yes Yes

No No No Yes No No 4.3 0.0 No Yes Yes 98 No No Yes Yes 12 Yes Yes Yes

Yes Yes Yes No No Yes 4.3 0.0 No No Yes 70 Yes Yes No No 36 No Yes Yes

No Yes No Yes No No 4.3 4.3 No Yes Yes 126 Yes Yes Yes Yes 0 Yes Yes Yes

No Yes No No Yes No 4.3 2.1 Yes No Yes 90 Yes Yes No No n.a. Yes Yes Yes

Yes Yes Yes No No No 4.3 0.0 Yes No Yes 84 No .. No No n.a. Yes Yes ..

No Yes No No No Yes 4.3 23.1 No Yes Yes 90 Yes No No Yes 6 Yes Yes Yes

No No No Yes Yes Yes 4.3 7.2 Yes Yes Yes 270 No Yes No No n.a. Yes Yes Yes


No No No No No No 4.3 13.0 No No Yes 126 No No No Yes 12 Yes Yes Yes

No Yes No No No No 6.4 27.7 No No Yes 105 Yes Yes Yes No n.a. Yes Yes Yes

No No No Yes Yes No 4.3 8.7 Yes No Yes 112 No No Yes Yes .. Yes Yes Yes

No Yes No No Yes Yes 8.7 0.0 No No Yes 70 Yes Yes No No n.a. Yes Yes Yes

No No No No No No 4.3 10.7 Yes No Yes 84 Yes Yes Yes No n.a. Yes Yes Yes

No Yes No No Yes Yes 4.3 21.3 No No Yes 90 Yes Yes .. No n.a. Yes Yes Yes

No Yes No No No No 4.3 11.6 Yes No Yes 98 Yes Yes Yes No n.a. Yes Yes Yes

No No No Yes Yes No 8.7 15.9 Yes No Yes 126 Yes Yes No No 18 Yes Yes Yes

No Yes No No No Yes 17.3 4.3 Yes No Yes 112 Yes Yes Yes Yes 6 Yes Yes Yes



Economy


rulesFi

xed-

term

con

trac

ts p

rohi

bite

d fo

r per

man

ent t

asks

?

Max

imum

leng

th o

f fixe

d-te

rm

cont

ract

s (m

onth

s)a

Min

imum

wag

e fo

r a fu

ll-tim

e w

orke

r (U

S$/m

onth

)b

Ratio

of m

inim

um w

age

to v

alue

ad

ded

per w

orke

r

Ince

ntiv

es fo

r em

ploy

ing

wor

kers

un

der a

ge 2

5?

Max

imum

wor

king

day

s

per w

eek

Prem

ium

for n

ight

wor

k

(% o

f hou

rly p

ay)

Prem

ium

for w

ork

on w

eekl

y re

st

day

(% o

f hou

rly p

ay)

Prem

ium

for o

vert

ime

wor

k

(% o

f hou

rly p

ay)

Rest

rictio

ns o

n ni

ght w

ork?

Non

preg

nant

and

non

nurs

ing

wom

en p

erm

itted

to w

ork

sam

e ni

ght h

ours

as

men

?*

Rest

rictio

ns o

n w

eekl

y ho

liday

w

ork?

Rest

rictio

ns o

n ov

ertim

e w

ork?

Paid

ann

ual l

eave

(wor

king

day

s)c

Max

imum

leng

th o

f pro

batio

nary

pe

riod

(mon

ths)

d

Dism

issa

l due

to re

dund

ancy

al

low

ed b

y la

w?

Third

-par

ty n

otifi

catio

n if

one

wor

ker i

s di

smis

sed?

Macedonia, FYR No 60 298.22 0.50 Yes 6 35 50 35 Yes Yes No No 20.0 6 Yes No

Madagascar Yes 24 61.38 0.92 No 6 30 40 30 No Yes No No 24.0 3 Yes No

Malawi Yes No limit 34.48 0.86 No 6 0 100 50 No Yes No No 18.0 12 Yes Yes

Malaysia No No limit 280.38 0.22 No 6 0 100 50 No Yes No No 13.3 n.a. Yes No

Maldives No 24 0.00 0.00 No 6 0 50 25 No Yes No No 30.0 3 Yes No

Mali Yes 72 61.98 0.51 No 6 0 0 10 No Yes No No 22.0 6 Yes Yes

Malta No 48 962.59 0.36 No 6 0 0 50 No Yes No No 24.0 6 Yes No

Marshall Islands No No


Mauritania No 24 103.79 0.56 Yes 6 0 0 15 No Yes No No 18.0 1 Yes Yes

Mauritius No 24 283.35 0.25 Yes 6 0 100 50 No Yes No No 17.0 3 Yes Yes

Mexico (Mexico City) Yes No

limit 175.52 0.14 No 6 0 25 100 No Yes No Yes 12.0 1 Yes Yes

Mexico (Monterrey) Yes No

limit 175.52 0.14 No 6 0 25 100 No Yes No Yes 12.0 1 Yes Yes

Micronesia, Fed. Sts. No No


Moldova Yes No limit 121.76 0.41 No 6 50 100 50 Yes No Yes No 20.0 0.5 Yes Yes

Mongolia No No limit 117.61 0.22 No 5 0 50 50 No No No Yes 16.0 6 Yes No

Montenegro No 24 248.36 0.28 No 6 40 0 40 No Yes No No 21.0 6 Yes No

Morocco Yes 12 287.81 0.77 Yes 6 0 0 25 No Yes Yes No 19.5 1 Yes No

Mozambique Yes 72 152.60 1.49 No 6 25 100 50 No Yes Yes No 24.0 3 Yes Yes

Myanmar No No limit 0.00 0.00 No 6 0 100 100 Yes Yes No No 10.0 n.a. Yes No

Namibia No No limit 0.00 0.00 No 5.5 6 100 50 No Yes No No 20.0 n.a. Yes Yes

Nepal Yes No limit 83.94 0.84 No 6 0 50 50 No No No No 18.0 12 Yes Yes



cost Job quality

Third

-par

ty a

ppro

val i

f one

wor

ker

is d

ism

isse

d?

Third

-par

ty n

otifi

catio

n if

nine

w

orke

rs a

re d

ism

isse

d?

Third

-par

ty a

ppro

val i

f nin

e w

orke

rs a

re d

ism

isse

d?

Retr

aini

ng o

r rea

ssig

nmen

t?e

Prio

rity

rule

s fo

r red

unda

ncie

s?

Prio

rity

rule

s fo

r ree

mpl

oym

ent?

Not

ice

perio

d fo

r red

unda

ncy

dism

issa

l (w

eeks

of s

alar

y)c

Seve

ranc

e pa

y fo

r red

unda

ncy

dism

issa

l (w

eeks

of s

alar

y)c

Equa

l rem

uner

atio

n fo

r wor

k of

eq

ual v

alue

?*

Gen

der n

ondi

scrim

inat

ion

in

hirin

g?*

Paid

or u

npai

d m

ater

nity

leav

e m

anda

ted

by la

w?f *

Min

imum

leng

th o

f mat

erni

ty

leav

e (c

alen

dar d

ays)

f,g *

Rece

ive

100%

of w

ages

on

mat

erni

ty le

ave?

f *

Five

fully

pai

d da

ys o

f sic

k le

ave

a ye

ar?

On-

the-

job

trai

ning

?

Une

mpl

oym

ent p

rote

ctio

n af

ter

one

year

of e

mpl

oym

ent?

Min

imum

con

trib

utio

n pe

riod

for u

nem

ploy

men

t pro

tect

ion

(mon

ths)

h

Can

empl

oyee

cre

ate

or jo

in

unio

n?

Adm

inist

rativ

e or

judi

cial r

elie

f for

in

fring

emen

t of e

mpl

oyee

s’ rig

hts?

Labo

r ins

pect

ion

syst

em?

No No No No No No 4.3 8.7 No Yes Yes 270 Yes Yes No Yes 12 Yes Yes Yes

No Yes Yes No Yes Yes 5.8 8.9 No No Yes 98 Yes Yes Yes No n.a. Yes Yes Yes

No Yes No No No No 4.3 12.3 Yes No Yes 56 Yes Yes No No n.a. Yes Yes Yes

No Yes No No No No 6.7 22.8 No No Yes 60 Yes Yes No No n.a. Yes Yes Yes

No No No No No No 7.2 0.0 No Yes Yes 60 Yes Yes No No n.a. Yes Yes Yes

No Yes No No Yes Yes 4.3 9.3 No No Yes 98 Yes Yes Yes No n.a. Yes Yes Yes

No No No No Yes Yes 7.3 0.0 Yes Yes Yes 126 No Yes No Yes 6 Yes Yes Yes

No No No No No No 0.0 0.0 No No No n.a. n.a. No No No n.a. No Yes No

No Yes No No Yes Yes 4.3 6.1 No Yes Yes 98 Yes Yes No No n.a. Yes Yes Yes

No Yes No No No No 4.3 6.3 Yes Yes Yes 84 Yes Yes No Yes 6 Yes Yes Yes

Yes Yes Yes No Yes Yes 0.0 22.0 No Yes Yes 84 Yes No Yes No n.a. Yes Yes Yes

Yes Yes Yes No Yes Yes 0.0 22.0 No Yes Yes 84 Yes No Yes No n.a. Yes Yes Yes

No No No No No No 0.0 0.0 No No No n.a. n.a. No No No n.a. No Yes No

No Yes No Yes Yes No 8.7 13.9 No Yes Yes 126 Yes Yes No Yes 9 Yes Yes Yes

No No No No No No 4.3 4.3 No No Yes 120 Yes Yes No Yes 9 Yes Yes Yes

No No No Yes Yes No 4.3 6.9 Yes Yes Yes 45 Yes Yes Yes Yes 12 Yes Yes Yes

No Yes Yes Yes Yes Yes 7.2 13.5 Yes Yes Yes 98 No No .. No 36 Yes Yes Yes

No Yes No No No No 4.3 33.2 No No Yes 60 Yes No No No n.a. Yes Yes Yes

No No No No No No 4.3 15.9 No No Yes 98 No Yes Yes No 36 Yes Yes Yes

No Yes No No No No 4.3 5.3 Yes Yes Yes 84 Yes Yes No No n.a. Yes Yes Yes

Yes Yes Yes No Yes Yes 4.3 22.9 No No Yes 52 Yes No No No n.a. Yes Yes Yes



Economy


rulesFi

xed-

term

con

trac

ts p

rohi

bite

d fo

r per

man

ent t

asks

?

Max

imum

leng

th o

f fixe

d-te

rm

cont

ract

s (m

onth

s)a

Min

imum

wag

e fo

r a fu

ll-tim

e w

orke

r (U

S$/m

onth

)b

Ratio

of m

inim

um w

age

to v

alue

ad

ded

per w

orke

r

Ince

ntiv

es fo

r em

ploy

ing

wor

kers

un

der a

ge 2

5?

Max

imum

wor

king

day

s

per w

eek

Prem

ium

for n

ight

wor

k

(% o

f hou

rly p

ay)

Prem

ium

for w

ork

on w

eekl

y re

st

day

(% o

f hou

rly p

ay)

Prem

ium

for o

vert

ime

wor

k

(% o

f hou

rly p

ay)

Rest

rictio

ns o

n ni

ght w

ork?

Non

preg

nant

and

non

nurs

ing

wom

en p

erm

itted

to w

ork

sam

e ni

ght h

ours

as

men

?*

Rest

rictio

ns o

n w

eekl

y ho

liday

w

ork?

Rest

rictio

ns o

n ov

ertim

e w

ork?

Paid

ann

ual l

eave

(wor

king

day

s)c

Max

imum

leng

th o

f pro

batio

nary

pe

riod

(mon

ths)

d

Dism

issa

l due

to re

dund

ancy

al

low

ed b

y la

w?

Third

-par

ty n

otifi

catio

n if

one

wor

ker i

s di

smis

sed?

Netherlands No 36 1,026.81 0.16 Yes 5.5 0 0 0 No Yes No No 20.0 2 Yes Yes

New Zealand No No limit 2,120.94 0.38 Yes 7 0 0 0 No Yes No No 20.0 3 Yes No

Nicaragua No No limit 209.15 0.86 No 6 0 100 100 Yes Yes Yes No 30.0 1 Yes No

Niger Yes 48 56.61 0.75 No 6 38 0 10 No Yes No No 22.0 6 Yes Yes

Nigeria (Lagos) No No limit 108.80 0.23 Yes 6 0 0 0 No Yes No No 6.0 3 Yes No

Nigeria (Kano) No No limit 108.80 0.23 Yes 6 0 0 0 No Yes No No 6.0 3 Yes No

Norway Yes 48 3,721.60 0.28 No 6 0 0 40 Yes Yes Yes No 21.0 6 Yes No

Oman No No limit 845.25 0.40 No 5 50 100 25 Yes No No Yes 22.0 3 Yes No

Pakistan (Karachi) Yes 9 116.67 0.62 No 6 0 100 100 Yes Yes Yes No 14.0 3 Yes No

Pakistan (Lahore) Yes 9 116.67 0.62 No 6 0 100 100 Yes Yes Yes No 14.0 3 Yes No

Palau No No limit 602.90 0.42 No 7 0 0 0 No Yes No No 0.0 n.a. Yes No

Panama Yes 12 477.55 0.34 No 6 13 50 50 No Yes Yes Yes 22.0 3 Yes Yes

Papua New Guinea No No

limit 247.88 0.87 No 6 0 0 50 No No No No 11.0 n.a. Yes No

Paraguay Yes No limit 398.68 0.72 Yes 6 30 100 50 Yes Yes No Yes 20.0 1 Yes Yes

Peru Yes 60 269.11 0.33 No 6 35 100 25 No Yes No No 13.0 3 Yes Yes

Philippines No No limit 297.84 0.65 No 6 10 30 25 No Yes No No 5.0 6 Yes Yes

Poland No No limit 545.72 0.33 Yes 5.5 20 100 50 No Yes No No 22.0 3 Yes No

Portugal Yes 66 763.33 0.28 Yes 6 25 50 31 No Yes Yes No 22.0 3 Yes Yes

Puerto Rico (U.S.) No No

limit 1,233.43 0.51 Yes 7 0 100 100 No Yes No No 15.0 3 Yes No

Qatar No No limit 0.00 0.00 No 6 0 0 25 Yes Yes No Yes 22.0 6 Yes No

Romania Yes 60 278.30 0.25 Yes 5 25 100 75 No Yes No No 20.0 3 Yes No



cost Job quality

Third

-par

ty a

ppro

val i

f one

wor

ker

is d

ism

isse

d?

Third

-par

ty n

otifi

catio

n if

nine

w

orke

rs a

re d

ism

isse

d?

Third

-par

ty a

ppro

val i

f nin

e w

orke

rs a

re d

ism

isse

d?

Retr

aini

ng o

r rea

ssig

nmen

t?e

Prio

rity

rule

s fo

r red

unda

ncie

s?

Prio

rity

rule

s fo

r ree

mpl

oym

ent?

Not

ice

perio

d fo

r red

unda

ncy

dism

issa

l (w

eeks

of s

alar

y)c

Seve

ranc

e pa

y fo

r red

unda

ncy

dism

issa

l (w

eeks

of s

alar

y)c

Equa

l rem

uner

atio

n fo

r wor

k of

eq

ual v

alue

?*

Gen

der n

ondi

scrim

inat

ion

in

hirin

g?*

Paid

or u

npai

d m

ater

nity

leav

e m

anda

ted

by la

w?f *

Min

imum

leng

th o

f mat

erni

ty

leav

e (c

alen

dar d

ays)

f,g *

Rece

ive

100%

of w

ages

on

mat

erni

ty le

ave?

f *

Five

fully

pai

d da

ys o

f sic

k le

ave

a ye

ar?

On-

the-

job

trai

ning

?

Une

mpl

oym

ent p

rote

ctio

n af

ter

one

year

of e

mpl

oym

ent?

Min

imum

con

trib

utio

n pe

riod

for u

nem

ploy

men

t pro

tect

ion

(mon

ths)

h

Can

empl

oyee

cre

ate

or jo

in

unio

n?

Adm

inist

rativ

e or

judi

cial r

elie

f for

in

fring

emen

t of e

mpl

oyee

s’ rig

hts?

Labo

r ins

pect

ion

syst

em?

Yes Yes Yes Yes Yes No 8.7 0.0 Yes Yes Yes 112 Yes No No Yes 6 Yes Yes Yes

No No No Yes No No 0.0 0.0 No Yes Yes 112 No Yes No No n.a. Yes Yes Yes

No No No No No No 0.0 14.9 No No Yes 84 Yes No Yes No n.a. Yes Yes Yes

No Yes No Yes Yes Yes 4.3 9.7 Yes Yes Yes 98 Yes Yes No No n.a. Yes Yes Yes

No Yes No No Yes No 3.2 12.2 No No Yes 84 No Yes No No n.a. Yes Yes Yes


No No No Yes Yes Yes 8.7 0.0 Yes Yes Yes 343 No Yes Yes Yes 0 Yes Yes Yes


No No No Yes Yes Yes 4.3 22.9 No No Yes 84 Yes Yes .. No n.a. Yes Yes No

No No No Yes Yes Yes 4.3 22.9 No No Yes 84 Yes Yes .. No n.a. Yes Yes No

No No No No No No 0.0 0.0 No No No n.a. n.a. No No No n.a. No No Yes

Yes Yes Yes No Yes No 0.0 18.1 No No Yes 98 Yes Yes No No n.a. Yes Yes Yes

No No No No No No 3.3 9.2 No No Yes 0 n.a. Yes No No n.a. Yes Yes Yes

Yes Yes Yes No No Yes 10.8 18.6 Yes No Yes 63 No Yes No No n.a. Yes Yes Yes

Yes Yes Yes No No Yes 0.0 11.4 Yes No Yes 90 Yes Yes No No n.a. Yes Yes Yes

No Yes No No Yes No 4.3 23.1 Yes No Yes 60 Yes No No No n.a. Yes Yes Yes

No No No No Yes Yes 10.1 8.7 Yes No Yes 182 Yes No No Yes 12 Yes Yes Yes

No Yes No Yes No Yes 7.9 9.1 Yes Yes Yes 120 Yes No Yes Yes 12 Yes Yes Yes

No No No No Yes Yes 0.0 0.0 No Yes Yes 56 Yes Yes No Yes 6 Yes Yes Yes


No No No Yes Yes Yes 4.0 0.0 Yes Yes Yes 126 No Yes Yes Yes 12 Yes Yes Yes



Economy


rulesFi

xed-

term

con

trac

ts p

rohi

bite

d fo

r per

man

ent t

asks

?

Max

imum

leng

th o

f fixe

d-te

rm

cont

ract

s (m

onth

s)a

Min

imum

wag

e fo

r a fu

ll-tim

e w

orke

r (U

S$/m

onth

)b

Ratio

of m

inim

um w

age

to v

alue

ad

ded

per w

orke

r

Ince

ntiv

es fo

r em

ploy

ing

wor

kers

un

der a

ge 2

5?

Max

imum

wor

king

day

s

per w

eek

Prem

ium

for n

ight

wor

k

(% o

f hou

rly p

ay)

Prem

ium

for w

ork

on w

eekl

y re

st

day

(% o

f hou

rly p

ay)

Prem

ium

for o

vert

ime

wor

k

(% o

f hou

rly p

ay)

Rest

rictio

ns o

n ni

ght w

ork?

Non

preg

nant

and

non

nurs

ing

wom

en p

erm

itted

to w

ork

sam

e ni

ght h

ours

as

men

?*

Rest

rictio

ns o

n w

eekl

y ho

liday

w

ork?

Rest

rictio

ns o

n ov

ertim

e w

ork?

Paid

ann

ual l

eave

(wor

king

day

s)c

Max

imum

leng

th o

f pro

batio

nary

pe

riod

(mon

ths)

d

Dism

issa

l due

to re

dund

ancy

al

low

ed b

y la

w?

Third

-par

ty n

otifi

catio

n if

one

wor

ker i

s di

smis

sed?

Russian Federation (Moscow) Yes 60 420.74 0.27 No 6 20 100 50 No Yes Yes No 22.0 3 Yes Yes

Russian Federation (St. Petersburg) Yes 60 264.93 0.17 No 6 20 100 50 No Yes Yes No 22.0 3 Yes Yes

Rwanda No No limit 0.00 0.00 No 6 0 0 0 No Yes No No 19.3 6 Yes Yes

Samoa No No limit 179.07 0.30 No 6 0 100 50 No Yes Yes No 10.0 3 Yes No

San Marino Yes 18 2,296.56 0.33 Yes 6 35 0 26 No Yes No No 26.0 1.6 Yes Yes

São Tomé and Príncipe Yes 36 0.00 0.00 Yes 6 25 100 38 No No Yes No 26.0 1 Yes Yes

Saudi Arabia No No limit 0.00 0.00 No 6 0 50 50 No No Yes No 23.3 3 Yes No

Senegal Yes 24 185.63 1.14 Yes 6 38 0 10 No Yes Yes Yes 24.3 2 Yes Yes

Serbia Yes 24 233.97 0.33 No 6 26 26 26 No Yes No No 20.0 6 Yes No

Seychelles Yes No limit 422.80 0.25 No 6 0 100 50 No Yes No No 21.0 6 Yes Yes

Sierra Leone Yes No limit 113.37 1.06 No 5.5 15 100 50 No No No No 23.0 6 Yes Yes

Singapore No No limit 0.00 0.00 No 6 0 100 50 No Yes No No 10.7 6 Yes No

Slovak Republic No 24 500.03 0.24 No 6 20 0 25 No Yes No No 25.0 3 Yes Yes

Slovenia Yes 24 1,033.23 0.36 Yes 6 75 100 30 No Yes No No 22.0 6 Yes No

Solomon Islands No No

limit 120.92 0.45 No 6 0 0 50 No No No No 15.0 n.a. Yes Yes

South Africa Yes No limit 308.36 0.35 No 6 0 100 50 Yes Yes No No 15.0 n.a. Yes Yes

South Sudan No 48 0.00 0.00 No 6 0 0 50 No No No No 23.3 3 Yes Yes

Spain Yes 12 1,126.93 0.30 Yes 5.5 7 0 0 No Yes No No 22.0 6 Yes Yes

Sri Lanka No No limit 79.28 0.18 No 5.5 0 0 50 Yes Yes No No 14.0 n.a. Yes Yes

St. Kitts and Nevis No No


St. Lucia No 24 0.00 0.00 No 6 0 100 50 No Yes No No 21.0 3 Yes Yes



cost Job quality

Third

-par

ty a

ppro

val i

f one

wor

ker

is d

ism

isse

d?

Third

-par

ty n

otifi

catio

n if

nine

w

orke

rs a

re d

ism

isse

d?

Third

-par

ty a

ppro

val i

f nin

e w

orke

rs a

re d

ism

isse

d?

Retr

aini

ng o

r rea

ssig

nmen

t?e

Prio

rity

rule

s fo

r red

unda

ncie

s?

Prio

rity

rule

s fo

r ree

mpl

oym

ent?

Not

ice

perio

d fo

r red

unda

ncy

dism

issa

l (w

eeks

of s

alar

y)c

Seve

ranc

e pa

y fo

r red

unda

ncy

dism

issa

l (w

eeks

of s

alar

y)c

Equa

l rem

uner

atio

n fo

r wor

k of

eq

ual v

alue

?*

Gen

der n

ondi

scrim

inat

ion

in

hirin

g?*

Paid

or u

npai

d m

ater

nity

leav

e m

anda

ted

by la

w?f *

Min

imum

leng

th o

f mat

erni

ty

leav

e (c

alen

dar d

ays)

f,g *

Rece

ive

100%

of w

ages

on

mat

erni

ty le

ave?

f *

Five

fully

pai

d da

ys o

f sic

k le

ave

a ye

ar?

On-

the-

job

trai

ning

?

Une

mpl

oym

ent p

rote

ctio

n af

ter

one

year

of e

mpl

oym

ent?

Min

imum

con

trib

utio

n pe

riod

for u

nem

ploy

men

t pro

tect

ion

(mon

ths)

h

Can

empl

oyee

cre

ate

or jo

in

unio

n?

Adm

inist

rativ

e or

judi

cial r

elie

f for

in

fring

emen

t of e

mpl

oyee

s’ rig

hts?

Labo

r ins

pect

ion

syst

em?

No Yes No Yes Yes No 8.7 8.7 No No Yes 140 Yes Yes No Yes 0 Yes Yes Yes

No Yes No Yes Yes No 8.7 8.7 No No Yes 140 Yes Yes No Yes 0 Yes Yes Yes


No No No No No No 3.3 0.0 Yes No Yes 28 Yes Yes No No n.a. .. Yes Yes

Yes Yes Yes No Yes Yes 0.0 0.0 No No Yes 150 Yes Yes Yes Yes .. Yes Yes ..

Yes Yes Yes No No Yes 4.3 26.0 No No Yes 90 Yes No No No n.a. Yes Yes Yes

No No No No No No 4.3 15.2 No No Yes 70 Yes Yes No Yes 12 No Yes Yes

No Yes No No Yes Yes 4.3 10.5 No No Yes 98 Yes Yes No No n.a. Yes Yes Yes

No No No Yes No Yes 0.0 7.7 No Yes Yes 135 Yes No Yes Yes 12 Yes Yes Yes

Yes Yes Yes No No No 4.3 7.6 No No Yes 98 Yes Yes No No n.a. Yes Yes Yes

No Yes No Yes Yes Yes 13.0 62.5 No No Yes 84 Yes Yes No No n.a. Yes Yes Yes


No Yes No Yes No No 11.6 7.2 Yes Yes Yes 238 No No Yes No 24 Yes Yes Yes

No No No No Yes No 5.3 5.3 Yes Yes Yes 105 Yes Yes Yes Yes 9 Yes Yes Yes

No Yes No No No No 4.3 10.7 No No Yes 84 No Yes No No n.a. Yes Yes Yes

No Yes No Yes No No 4.0 5.3 Yes No Yes 120 No Yes No Yes 0 Yes Yes Yes


No Yes No No No No 2.1 15.2 Yes Yes Yes 112 Yes Yes Yes Yes 12 Yes Yes Yes

Yes Yes Yes No Yes No 4.3 54.2 No No Yes 84 Yes Yes No No n.a. Yes Yes Yes

No No No No No Yes 8.7 0.0 No No Yes 91 No No No No n.a. Yes Yes Yes

No Yes No No No No 3.7 9.3 Yes Yes Yes 91 No Yes No No n.a. Yes Yes Yes



Economy


rulesFi

xed-

term

con

trac

ts p

rohi

bite

d fo

r per

man

ent t

asks

?

Max

imum

leng

th o

f fixe

d-te

rm

cont

ract

s (m

onth

s)a

Min

imum

wag

e fo

r a fu

ll-tim

e w

orke

r (U

S$/m

onth

)b

Ratio

of m

inim

um w

age

to v

alue

ad

ded

per w

orke

r

Ince

ntiv

es fo

r em

ploy

ing

wor

kers

un

der a

ge 2

5?

Max

imum

wor

king

day

s

per w

eek

Prem

ium

for n

ight

wor

k

(% o

f hou

rly p

ay)

Prem

ium

for w

ork

on w

eekl

y re

st

day

(% o

f hou

rly p

ay)

Prem

ium

for o

vert

ime

wor

k

(% o

f hou

rly p

ay)

Rest

rictio

ns o

n ni

ght w

ork?

Non

preg

nant

and

non

nurs

ing

wom

en p

erm

itted

to w

ork

sam

e ni

ght h

ours

as

men

?*

Rest

rictio

ns o

n w

eekl

y ho

liday

w

ork?

Rest

rictio

ns o

n ov

ertim

e w

ork?

Paid

ann

ual l

eave

(wor

king

day

s)c

Max

imum

leng

th o

f pro

batio

nary

pe

riod

(mon

ths)

d

Dism

issa

l due

to re

dund

ancy

al

low

ed b

y la

w?

Third

-par

ty n

otifi

catio

n if

one

wor

ker i

s di

smis

sed?

St. Vincent and the Grenadines No No

limit 237.15 0.29 No 6 0 0 50 No Yes No No 18.7 6 Yes No

Sudan No 48 70.02 0.27 No 6 0 0 50 No No No No 23.3 3 Yes Yes

Suriname No No limit 0.00 0.00 No 6 0 100 50 No Yes No No 16.0 2 Yes Yes

Swaziland No No limit 166.11 0.44 No 5.5 0 0 50 No Yes No No 11.0 3 Yes No

Sweden No 24 0.00 0.00 Yes 5.5 0 0 50 No Yes Yes No 25.0 6 Yes No

Switzerland No 120 0.00 0.00 No 6 25 50 25 Yes Yes Yes No 20.0 3 Yes No

Syrian Arab Republic No 60 75.80 0.29 No 6 0 100 38 No No Yes No 21.7 3 Yes Yes

Taiwan, China Yes 12 635.28 0.24 No 6 0 100 33 No Yes No No 12.0 n.a. Yes Yes

Tajikistan Yes No limit 49.57 0.34 No 6 50 100 100 Yes No No No 23.3 3 Yes Yes

Tanzania Yes No limit 68.18 0.46 No 6 5 100 50 No Yes No No 20.0 6 Yes Yes

Thailand Yes No limit 245.36 0.39 No 6 0 0 50 No Yes No No 6.0 4 Yes No

Timor-Leste Yes 36 112.38 0.22 Yes 6 25 100 50 No Yes Yes No 12.0 1 Yes Yes

Togo Yes 48 108.67 1.25 No 6 0 0 20 No Yes No No 30.0 2 Yes Yes

Tonga No No limit 0.00 0.00 No 6 0 0 0 No Yes Yes No 0.0 n.a. Yes No

Trinidad and Tobago No No


Tunisia No 48 280.63 0.52 Yes 6 0 100 25 No No No No 19.0 12 Yes Yes

Turkey Yes No limit 571.44 0.42 Yes 6 0 100 50 Yes No No No 18.0 2 Yes No

Uganda No No limit 2.28 0.02 No 6 0 0 50 No Yes No No 21.0 12 Yes No

Ukraine Yes No limit 119.63 0.28 Yes 5.5 20 100 100 No No Yes Yes 18.0 3 Yes Yes

United Arab Emirates No No

limit 0.00 0.00 No 6 0 50 25 No No Yes No 26.0 6 Yes No

United Kingdom No No

limit 1,397.22 0.25 Yes 6 0 0 0 No Yes No No 28.0 6 Yes No



cost Job quality

Third

-par

ty a

ppro

val i

f one

wor

ker

is d

ism

isse

d?

Third

-par

ty n

otifi

catio

n if

nine

w

orke

rs a

re d

ism

isse

d?

Third

-par

ty a

ppro

val i

f nin

e w

orke

rs a

re d

ism

isse

d?

Retr

aini

ng o

r rea

ssig

nmen

t?e

Prio

rity

rule

s fo

r red

unda

ncie

s?

Prio

rity

rule

s fo

r ree

mpl

oym

ent?

Not

ice

perio

d fo

r red

unda

ncy

dism

issa

l (w

eeks

of s

alar

y)c

Seve

ranc

e pa

y fo

r red

unda

ncy

dism

issa

l (w

eeks

of s

alar

y)c

Equa

l rem

uner

atio

n fo

r wor

k of

eq

ual v

alue

?*

Gen

der n

ondi

scrim

inat

ion

in

hirin

g?*

Paid

or u

npai

d m

ater

nity

leav

e m

anda

ted

by la

w?f *

Min

imum

leng

th o

f mat

erni

ty

leav

e (c

alen

dar d

ays)

f,g *

Rece

ive

100%

of w

ages

on

mat

erni

ty le

ave?

f *

Five

fully

pai

d da

ys o

f sic

k le

ave

a ye

ar?

On-

the-

job

trai

ning

?

Une

mpl

oym

ent p

rote

ctio

n af

ter

one

year

of e

mpl

oym

ent?

Min

imum

con

trib

utio

n pe

riod

for u

nem

ploy

men

t pro

tect

ion

(mon

ths)

h

Can

empl

oyee

cre

ate

or jo

in

unio

n?

Adm

inist

rativ

e or

judi

cial r

elie

f for

in

fring

emen

t of e

mpl

oyee

s’ rig

hts?

Labo

r ins

pect

ion

syst

em?

No Yes No No No Yes 4.0 10.0 No No Yes 91 No Yes No No n.a. Yes Yes Yes


Yes Yes Yes No No No 0.0 8.8 No No No n.a. n.a. No No No n.a. Yes Yes Yes

No Yes No No Yes No 5.9 8.7 No No Yes 14 Yes Yes No No n.a. Yes Yes Yes

No Yes No Yes Yes Yes 14.4 0.0 No Yes Yes 480 No No No Yes 6 Yes Yes Yes


Yes Yes Yes No No No 8.7 0.0 No No Yes 120 Yes No Yes No n.a. Yes Yes Yes

No Yes No Yes No Yes 3.8 18.8 Yes Yes Yes 56 Yes No No Yes 12 Yes Yes Yes

No Yes No Yes Yes No 8.7 6.9 Yes Yes Yes 140 Yes No No No 18 Yes Yes Yes

Yes Yes Yes No No No 4.0 5.3 Yes Yes Yes 84 Yes Yes No No n.a. Yes Yes Yes

No No No No No No 4.3 31.7 No No Yes 90 Yes Yes No Yes .. Yes Yes Yes

No Yes No No No No 4.3 0.0 No Yes Yes 84 Yes Yes Yes No n.a. Yes Yes Yes

No Yes No No Yes Yes 4.3 8.8 Yes No Yes 98 Yes Yes Yes No n.a. Yes Yes Yes

No No No No No No 0.0 0.0 No No No n.a. n.a. No No No n.a. .. No No

No Yes No No Yes No 6.4 14.1 No Yes Yes 98 No Yes No No n.a. Yes Yes Yes

Yes Yes Yes Yes Yes Yes 4.3 7.8 No No Yes 30 No Yes Yes No n.a. Yes Yes Yes

No No No No No Yes 6.7 23.1 Yes No Yes 112 No Yes No Yes 6 Yes Yes Yes

No No No No No No 8.7 0.0 Yes No Yes 84 Yes Yes No No n.a. Yes Yes Yes


No No No No No No 4.3 0.0 No No Yes 45 Yes Yes No No n.a. No Yes Yes

No No No No No No 5.3 4.0 Yes Yes Yes 14 No No No Yes 0 Yes Yes Yes



Economy


rulesFi

xed-

term

con

trac

ts p

rohi

bite

d fo

r per

man

ent t

asks

?

Max

imum

leng

th o

f fixe

d-te

rm

cont

ract

s (m

onth

s)a

Min

imum

wag

e fo

r a fu

ll-tim

e w

orke

r (U

S$/m

onth

)b

Ratio

of m

inim

um w

age

to v

alue

ad

ded

per w

orke

r

Ince

ntiv

es fo

r em

ploy

ing

wor

kers

un

der a

ge 2

5?

Max

imum

wor

king

day

s

per w

eek

Prem

ium

for n

ight

wor

k

(% o

f hou

rly p

ay)

Prem

ium

for w

ork

on w

eekl

y re

st

day

(% o

f hou

rly p

ay)

Prem

ium

for o

vert

ime

wor

k

(% o

f hou

rly p

ay)

Rest

rictio

ns o

n ni

ght w

ork?

Non

preg

nant

and

non

nurs

ing

wom

en p

erm

itted

to w

ork

sam

e ni

ght h

ours

as

men

?*

Rest

rictio

ns o

n w

eekl

y ho

liday

w

ork?

Rest

rictio

ns o

n ov

ertim

e w

ork?

Paid

ann

ual l

eave

(wor

king

day

s)c

Max

imum

leng

th o

f pro

batio

nary

pe

riod

(mon

ths)

d

Dism

issa

l due

to re

dund

ancy

al

low

ed b

y la

w?

Third

-par

ty n

otifi

catio

n if

one

wor

ker i

s di

smis

sed?

United States (New York City) No No

limit 1,498.65 0.22 Yes 6 0 0 50 No Yes No No 0.0 n.a. Yes No

United States (Los Angeles) No No

limit 1,541.47 0.22 Yes 6 0 0 50 No Yes No No 0.0 n.a. Yes No

Uruguay Yes No limit 619.71 0.29 Yes 6 0 100 100 No Yes No No 21.0 3 Yes No

Uzbekistan Yes 60 124.27 0.48 No 6 50 100 100 Yes Yes No No 15.0 3 Yes No

Vanuatu No No limit 309.05 0.71 No 6 0 50 25 No No No No 17.0 6 Yes No

Venezuela, RBiⁱ Yes 24 707.43 0.43 Yes 5 30 50 50 Yes Yes Yes No 19.3 1 No n.a.

Vietnam No 72 142.45 0.64 No 6 30 0 50 No Yes No No 13.0 1 Yes No

West Bank and Gaza No 24 377.05 1.50 No 6 0 150 50 Yes No Yes No 12.0 6 Yes Yes

Yemen, Rep. No No limit 93.07 0.46 No 6 15 100 50 No No No No 30.0 6 Yes Yes

Zambia No No limit 266.49 0.93 No 6 4 100 50 No Yes No No 24.0 n.a. Yes Yes

Zimbabwe No No limit 261.89 2.09 No 6 0 0 50 No Yes No No 22.0 3 Yes Yes

Source: Doing Business database... No Doing Business data available.* Data were collected jointly with the World Bank Group’s Women, Business and the Law team.a. Including renewals.b. Refers to the worker in the Doing Business case study: a cashier, age 19, with one year of work experience. Economies for which 0.00 is shown have no minimum wage in the private sector. c. Average for workers with 1, 5 and 10 years of tenure. d. Not applicable (n.a.) for economies with no statutory provision for a probationary period.e. Whether compulsory before redundancy.f. If no maternity leave is mandated by law, parental leave is measured if applicable. g. The minimum number of days that legally have to be paid by the government, the employer or both.h. Not applicable (n.a.) for economies with no unemployment protection scheme.i. Some answers are not applicable (n.a.) for economies where dismissal due to redundancy is disallowed.



cost Job quality

Third

-par

ty a

ppro

val i

f one

wor

ker

is d

ism

isse

d?

Third

-par

ty n

otifi

catio

n if

nine

w

orke

rs a

re d

ism

isse

d?

Third

-par

ty a

ppro

val i

f nin

e w

orke

rs a

re d

ism

isse

d?

Retr

aini

ng o

r rea

ssig

nmen

t?e

Prio

rity

rule

s fo

r red

unda

ncie

s?

Prio

rity

rule

s fo

r ree

mpl

oym

ent?

Not

ice

perio

d fo

r red

unda

ncy

dism

issa

l (w

eeks

of s

alar

y)c

Seve

ranc

e pa

y fo

r red

unda

ncy

dism

issa

l (w

eeks

of s

alar

y)c

Equa

l rem

uner

atio

n fo

r wor

k of

eq

ual v

alue

?*

Gen

der n

ondi

scrim

inat

ion

in

hirin

g?*

Paid

or u

npai

d m

ater

nity

leav

e m

anda

ted

by la

w?f *

Min

imum

leng

th o

f mat

erni

ty

leav

e (c

alen

dar d

ays)

f,g *

Rece

ive

100%

of w

ages

on

mat

erni

ty le

ave?

f *

Five

fully

pai

d da

ys o

f sic

k le

ave

a ye

ar?

On-

the-

job

trai

ning

?

Une

mpl

oym

ent p

rote

ctio

n af

ter

one

year

of e

mpl

oym

ent?

Min

imum

con

trib

utio

n pe

riod

for u

nem

ploy

men

t pro

tect

ion

(mon

ths)

h

Can

empl

oyee

cre

ate

or jo

in

unio

n?

Adm

inist

rativ

e or

judi

cial r

elie

f for

in

fring

emen

t of e

mpl

oyee

s’ rig

hts?

Labo

r ins

pect

ion

syst

em?

No No No No No No 0.0 0.0 No Yes Yes 0 n.a. Yes No Yes 6 Yes Yes Yes

No No No No No No 0.0 0.0 No Yes Yes 0 n.a. No No Yes 12 Yes Yes Yes

No No No No No No 0.0 20.8 No Yes Yes 98 Yes No No Yes 6 Yes Yes Yes

No Yes No Yes Yes No 8.7 8.7 No No Yes 126 Yes Yes No Yes 0 Yes Yes No

No No No No No No 9.3 23.1 No No Yes 84 No Yes No No n.a. Yes Yes Yes

n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. No Yes Yes 182 Yes Yes Yes Yes 12 Yes Yes Yes

No Yes Yes Yes No No 0.0 24.6 Yes Yes Yes 180 Yes Yes Yes Yes 12 Yes Yes Yes

No Yes No No No No 4.3 23.1 No No Yes 70 Yes Yes No No n.a. Yes No Yes

No Yes No No No Yes 4.3 23.1 No No Yes 70 Yes Yes Yes No n.a. Yes Yes Yes

No Yes No No No No 4.3 46.2 No No Yes 84 Yes Yes No No n.a. Yes Yes Yes

Yes Yes Yes Yes No No 13.0 69.3 Yes Yes Yes 98 Yes Yes No No n.a. Yes Yes Yes

Doing Business 2016

Data collection and analysis for Doing Business 2016 were conducted by a team led by Rita Ramalho (Manager, Doing Business) under the general direction of Augusto Lopez-Claros (Director, Global Indicators Group, Development Economics). Overall guidance for the preparation of the report was provided by Kaushik Basu, Senior Vice President and Chief Economist of the World Bank. The project was managed with the sup-port of Santiago Croci Downes, Adrian Gonzalez and Hulya Ulku. Other team members included Nadine Abi Chakra, Jean Arlet, Yuriy Valentinovich Avramov, Iryna Bilotserkivska, Erica Bosio, Julia Brouillard-Soler, Jiyeon Chang, Edgar Chavez Sanchez, Maria Magdalena Chiquier, Salima Daadouche, Baria Nabil Daye, Christian De la Medina Soto, Marie Lily Delion, Laura Diniz, Dorina Georgieva, Anushavan Hambardzumyan, Volha Hrytskevich, Maksym Iavorskyi, Joyce Ibrahim, Michael Fares Jabbour, Nan Jiang, Hervé Kaddoura, Klaus Koch Saldarriaga, Olena Koltko, Magdalini Konidari, Khrystyna Kushnir, Mathilde Lugger, Antish Kumar Maroam, Betty Mensah, Frédéric Meunier, Haya Mortada, Joanna Nasr, Marie-Jeanne Ndiaye, Nadia Novik, María Antonia Quesada Gámez, Parvina Rakhimova, Morgann Courtney Reeves, Julie Ryan, Valentina Saltane, Tanya Maria Santillan, Ana Maria Santillana Farakos, Ella Shagabutdinova, Jayashree Srinivasan, Mihaela Stangu, Joonas Taras, Brandon Thompson, Erick Tjong, Evgenia Ustinova, Marilyne Youbi, Inés Zabalbeitia Múgica and Yasmin Zand. Saeed Alwahabi, Jennifer Marie Arias, Pablo Bejar, Sasha Jung Ae Boshart, Marianna Buchalla

Pacca, Elke-Esmeralda Dikoume, Cécile Ferro, María García Lecuona, Isabella Grisanti, Yuxiang Guo, Ravisara Hataiseree, Khasankhon Khamudkhanov, Nicolle Aya Konai, Xi Lan, Joseph Antoine Lemoine, Mireya Martinez, Tristan Aurel Georges Mouline, Marianna Muratova, Daniel Murphy, Leah Christine Nosal, Ibijoke Oluwadamilola Oke, Tigran Parvanyan, Anna Reva, Margaux Veronica Roussel, Hana Sahatqija, Gabriel Simoes Gaspar, Jingfan Wang, Sarah Yanicostas and Maira Syda Zamir assisted in the months before publication. The team would especially like to acknowledge the comments and support of Indermit Gill and Melissa Johns.

The online service of the Doing Business database is managed by Andres Baquero Franco, Varun Doiphode, Fengsheng Huang, Arun Chakravarthi Nageswaran, Kunal Patel, Mohan Pathapati, Jiawen Peng, Rajesh Sargunan, Vinod Thottikkatu and Hashim Zia. The Doing Business 2016 outreach strategy is managed by Indira Chand, supported by Hyun Kyong Lee, under the general direction of Phillip Jeremy Hay with support from World Bank Group communications colleagues around the world.

The team is grateful for the valuable comments provided by colleagues in the World Bank Group (both on the draft report and on the changes in the method-ology) and outside the World Bank Group (on the changes in the methodology) and for the guidance provided by World Bank Group Executive Directors. The team would especially like to acknowledge the comments and guidance of Aart C. Kraay.

Acknowledgments

269AcknowledgmenTs

Comments were also received from Gavin Adlington, Hassan Aliev, Pedro Antmann, Katherine Baer, Sudeshna Ghosh Banerjee, Morgan Bazilian, Rolf Behrndt, Simon C. Bell, David Bernstein, Florentin Blanc, Moussa Pouquinimpo Blimpo, Sylvie Bossoutrot, Frederic Bustelo, Abel Caamano, Enrico Campagnoli, Antonio Cappiello, Cesar Chaparro Yedro, Punam Chuhan-Pole, Xavier Cirera, Davida Louise Connon, Edward Cook, Ana Paula Cusolito, Fernando Dancausa Diaz, Numa F. De Magalhaes, Makhtar Diop, Raian Divanbeigi, Fionna Douglas, Alejandro Espinosa-Wang, Leopoldo Miguel Fabra Cadenas, Jorge Familiar Calderon, Wolfgang Fengler, Ana Fernandes, Aurora Ferrari, Manuela V. Ferro, Julio Fuster, Taras Gagalyuk, William John Gain, Lionel Galliez, Willy Giacchino, Keler Gjika, Soraya Goga, Ellen A. Goldstein, David Michael Gould, Heike P. Gramckow, Carlos Andrés Guadarrama Gándara, Iva Hamel, Thea Hilhorst, Russell Hillberry, Vivian Y. N. Hon, Andras Horvai, Neville Howlett, Ankur Huria, Sebastian S. James, Saroj Kumar Jha, Rajiv Kalsi, Clayton Bryant Kerswell, Isfandyar Zaman Khan, Rohit Khanna, Munawer Sultan Khwaja, Frederick Krimgold, Arvo Kuddo, Theodore J. Kury, Peter Ladegaard, Pascal Lalande, Tony Lamb, Gladys

Lopez-Acevedo, Petter Lundkvist, Sanja Madzarevic-Sujster, Mario Mansour, Andres Federico Martinez, Valentina Martinovic, Aaditya Mattoo, Gerard McLinden, Trimor Mici, Nina Pavlova Mocheva, Alejandro Moreno, Blanca Moreno-Dodson, Thomas Moullier, Cyril Muller, Jorge Munoz, Mario Nascimento, Nicolas Nogueroles, Nuria de Oca, Corey O’Hara, Andrew Kazora Okello, Edward Olowo-Okere, Andrew Packman, Enrique Pantoja, Will Paterson, Nina Paustian, Victoria J. Perry, Axel R. Peuker, Carlos Pinerua, Carla Pittalis, Tanya Primiani, Blerta Qerimi, Christine Zhenwei Qiang, Martin Rama, Daniele Raynaud, Bob Rijkers, Stephen Rimmer, Daniel Roberge, Alberto Rodriguez, Jose Manuel Rodriguez Alvarez, Tommaso Rooms, Pilar Salgado Otonel, Pilar Sanchez-Bella, Massimiliano Santini, Tahseen Sayed, Ozan Sevimli, Sudhir Shetty, Sylvia Solf, Victoria Stanley, Jevgenijs Steinbuks, Lada Strelkova, Javier Suarez, Evis Sulko, Govinda R. Timilsina, Hans Timmer, Moussa Traoré, Mahesh Uttamchandani, Linda Van Gelder, Marijn Verhoeven, Marilina Manuela Vieira, Julien Vilquin, Joachim Von Amsberg, Jan Walliser, Anne Marie Whitesell, Hernan Winkler, Justin O. S. Zake, Alessio Zanelli and members of the Working Party on

Land Administration (United Nations Economic Commission for Europe).

The paying taxes project was conducted in collaboration with PwC, led by Stef van Weeghel.

Alison Strong edited the manuscript. Corporate Visions, Inc. designed the report and the graphs.

Doing Business would not be possible without the expertise and generous input of a network of more than 11,400 local partners, including legal experts, busi-ness consultants, accountants, freight forwarders, government officials and other professionals routinely adminis-tering or advising on the relevant legal and regulatory requirements in the 189 economies covered. Contact details for local partners are available on the Doing Business website at http://www .doingbusiness.org.

The names of the local partners wishing to be acknowledged individually are listed below. The global and regional contribu-tors listed are firms that have completed multiple questionnaires in their various offices around the world.


AFghAnisTAnFarsheed Abdul-RahmanLaw Offices Of a. Rahman Rahimghiyasa - attORneys and agents

Mohammad AfzalPubLic cRedit RegistRy dePaRtment

Taqi Ahmada.f. feRgusOn & cO., chaRteRed accOuntants, a membeR fiRm Of Pwc netwORk

Hassib Ahmad AmiryministRy Of cOmmeRce and industRy

Mirwais Alamida afghanistan bReshna sheRkat

Bilal AlsamarraiRizvi, isa, afRidi and angeLL

Shaheryar Aziza.f. feRgusOn & cO., chaRteRed accOuntants, a membeR fiRm Of Pwc netwORk

Mazhar BangashRizvi, isa, afRidi and angeLL

Nadia Bazidwal

Jayhoon FaiziPubLic cRedit RegistRy dePaRtment

Suleman Fatimieafghanistan financiaL seRvices LLc

Chantal GrutROsenstOck LegaL seRvices

Abdul Wassay Haqiqi

Sayed Jawid Hashemimasnad LegaL cOnsuLtancy

Conan Higginstsi LegaL enteRPRises, Pc

Mojtaba Hoshmandafghanistan buiLdeRs assOciatiOn

Rashid Ibrahima.f. feRgusOn & cO., chaRteRed accOuntants, a membeR fiRm Of Pwc netwORk

Ahmad Jawid KarimzadakabuL municiPaLity

Wisal KhanLegaL ORacLes

Mohammed Masood Khwajada afghanistan bReshna sheRkat

Khalid Massoudimasnad LegaL cOnsuLtancy

Tali Mohammadafghanistan investment suPPORt agency

Siddiqullah Mujadiddiafghanistan investment suPPORt agency

Saria Nadeema.f. feRgusOn & cO., chaRteRed accOuntants, a membeR fiRm Of Pwc netwORk

Abdul Nasser NazariRainbOw cOnsuLting seRvices

Shekeeb Nessarda afghanistan bReshna sheRkat

Gul Pachaafghanistan investment suPPORt agency

Tamsil Rashidafghanistan inteRnatiOnaL bank

Abdul Rahim SaeediministRy Of cOmmeRce and industRy

Zahid SafiRizvi, isa, afRidi and angeLL

Khalil Sediqafghanistan inteRnatiOnaL bank

Ghulam Sediq SediqiJica afghanistan

Saeeq ShajjanshaJJan & assOciates

Mohammad Ibrahim Shamsafghanistan investment suPPORt agency

Aali Shan AhmedicOn tRading and fORwaRding cOmPany

Asiyah Sharifiafghanistan financiaL seRvices LLc

Sharifullah Shirzadda afghanistan bank

Haris Syed RazageRRy’s dnata (Pvt.) Ltd.

Marium WaqarRizvi, isa, afRidi and angeLL

Najibullah WardakministRy Of finance

Mohammadi Khan Yaqoobida afghanistan bank

Nesar Ahmad Yosufzaida afghanistan bank

Mohammad ZarifkabuL municiPaLity

AlBAniA

wOLf theiss

Anjola AliajOPtima LegaL and financiaL

Robert Beshqushega gROuP sa

Jona BicaeRnst & yOung

Artan BozobOzO & assOciates Law fiRm

Jori BregasihOxha, memi & hOxha

Ledian BregasiaLbanian uniOn Of aRchitects

Doris CarcaniaLbanian eneRgy ReguLatOR (eRe)

Ilir DaciOPtima LegaL and financiaL

Deniz Derallabank Of aLbania

Sokol ElmazajbOga & assOciates tiRana

Alba Fagubank Of aLbania

Lisjana FushaaLb bb auditing Ltd. - cORResPOndent Of RusseLL bedfORd inteRnatiOnaL

Lorena GegaPRicewateRhOusecOOPeRs audit sh.P.k.

Aurela GjokutajaL-tax centeR

Ermira Gjoncajkuehne + nageL Ltd.

Valbona GjonçaribOga & assOciates tiRana

Shirli GorencakaLO & assOciates

Mateo GosnishtiaLb bb auditing Ltd. - cORResPOndent Of RusseLL bedfORd inteRnatiOnaL

Shpati HoxhahOxha, memi & hOxha

Elona HoxhajbOga & assOciates tiRana

Ilir JohollarihOxha, memi & hOxha

Miranda KapllanibenimPex & cO.

Avenir Kikakika sh.P.k.

Artur Kociajshega gROuP sa

Erlind KodhelajbOga & assOciates tiRana

Rudi LazebOzO & assOciates Law fiRm

Renata LekabOga & assOciates tiRana

Arbër LloshiOPtima LegaL and financiaL

Emirjon MarkubOga & assOciates tiRana

Andi MemihOxha, memi & hOxha

Eglon MetaliaeRnst & yOung

Aigest MilokaLO & assOciates

Bora MuzhaqiPRicewateRhOusecOOPeRs audit sh.P.k.

Albulen PanoPRicewateRhOusecOOPeRs audit sh.P.k.

Loreta PeciPRicewateRhOusecOOPeRs audit sh.P.k.

Loriana RobokaLO & assOciates

Anisa RrumbullakukaLO & assOciates

Ergis Sefaseda institute

Ardjana ShehsikaLO & assOciates

Nensi ShytiaLb bb auditing Ltd. - cORResPOndent Of RusseLL bedfORd inteRnatiOnaL

Besa TauzibOga & assOciates tiRana

Ketrin TopçiubOzO & assOciates Law fiRm

Fioralba TrebickahOxha, memi & hOxha

Alketa UruçibOga & assOciates tiRana

Gerhard VelajbOga & assOciates tiRana

Silva VelajbOga & assOciates tiRana

Flavia XhafokaLO & assOciates

Elona XhepabOga & assOciates tiRana

Selena YmerihOxha, memi & hOxha

Evis ZajaOPtima LegaL and financiaL

Enida ZenelibOzO & assOciates Law fiRm

gloBAl conTriBuTors

advOcates fOR inteRnatiOnaL deveLOPment

ameRican baR assOciatiOn, sectiOn Of inteRnatiOnaL Law

ashuRst LLP

bakeR & mckenzie

bdO

deLOitte

dLa PiPeR

eRnst & yOung

fiabci

iPRObOnO

ius LabORis, aLLiance Of LabOR, emPLOyment, benefits and PensiOns Law fiRms

kPmg

Law sOciety Of engLand and waLes

Lex mundi, assOciatiOn Of indePendent Law fiRms

mayeR bROwn

PanaLPina

Pwc 1

RusseLL bedfORd inteRnatiOnaL

sdv inteRnatiOnaL LOgistics

white & case

regionAl conTriBuTors

a.P. mOLLeR-maeRsk gROuP

assOciatiOn Of cOnsumeR cRedit infORmatiOn suPPLieRs (accis)

bORenius attORneys

cabinet JOhn w. ffOOks & cO.

cms LegaL

cOLibRi Law fiRm

dentOns

dfdL

gide LOyRette nOueL, membeR Of Lex mundi

gRant thORntOn

gRata Law fiRm

miRanda cORReia amendOeiRa & assOciadOs

nORtOn ROse fuLbRight

sORainen

taLaL abu-ghazaLeh LegaL (tag-LegaL)

tRansuniOn inteRnatiOnaL

wOLf theiss

1. 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.

271AcknowledgmenTs

AlgeriA

etude de me kaddOuR meRad

Makhloul AggalchambRe natiOnaLe des nOtaiRes

Idir Ait-Amarcabinet ait-amaR

Wael AlhussantOec technicaL Office fOR engineeRing & cOntRacting

Salima AlouiLaw fiRm gOussanem & aLOui

Mohamed Atbietude nOtaRiaLe mOhamed atbi

Amr AzharitOec technicaL Office fOR engineeRing & cOntRacting

Foued BelbaghiPanaLPina tRansPORts mOndiaux aLgeRie euRL

Hassan Djamel Belloulacabinet beLLOuLa

Nabil Belloulacabinet beLLOuLa

Tayeb Belloulacabinet beLLOuLa

Farid BelouistudiO a

Mohammed Tahar Benabidcabinet mOhammed tahaR benabid

Abdelouahab BenalitRansit mOuhOub kamaL

Djamel BenhouriawiLaya d’aLgeR

K. BentahardiRectiOn geneRaLe des dOuanes

Djamila Berkanesidi m’hamed tRibunaL

Adnane BouchaibbOuchaib Law fiRm

Murb BoudaliministeRe de L’eneRgie

Hamid BoughenoubecOme scP

Rachida BoughenoubecOme scP

Amin BouhaddientRePRise bOuhaddi

Ryad Chabouninsc maghReb

Karima ChalalgheLLaL & mekeRba

Hussam ChawishtOec technicaL Office fOR engineeRing & cOntRacting

Said Dibbanque d’aLgéRie

Souhila Djamouh Chaibcabinet dJamOuh

Ahmed DjouadiLaw fiRm hadJ-hamOu & dJOuadi - assOciate Office Of dentOns

Hamil FaidistudiO a

Khaled GoussanemLaw fiRm gOussanem & aLOui

Al Halain HachichicOmmissiOn de RéguLatiOn de L’eLectRicité et du gaz d’aLgéRie

Mohamed El-Amine Haddadcabinet avOcat amine haddad

Sid-Ali Hadj-Hamoucabinet d’avOcats hadJ hamOu - dJOuadi

Ali HamadachecOnseRvatiOn fOncièRe d’aLgeR

Samir Hamoudacabinet d’avOcats samiR hamOuda

Mustapha HamzahamzaLaw Office

Madani HozaeneLsewedy cabLes aLgeRia

Adly KafafyeLsewedy cabLes aLgeRia

Harim KarabadjisOciété distRibutiOn de L’eLectRicité et du gaz d’aLgeR (sda)

Yamina KebirLaw Office Of yamina kebiR

Abdelmalek KherbachenebOuchemLa LanOuaR & assOciés

Bachir Khodjasnc khOdJa et cie

Raffa Hakim Lakhdarnsc maghReb

Farouk LakliLakeLec

Mohamed LanouarbOuchemLa LanOuaR & assOciés

Ali Ammar Laouarcabinet LaOuaR

Walid Laouarcabinet LaOuaR

Vincent LunelLefèvRe PeLLetieR & assOciés

Mouraia M’hamedministeRe de L’eneRgie

Lamia NaamounebOuchemLa LanOuaR & assOciés

Farah Mohamed NaceraPc hydRa

Hamid Ould HocinestudiO a

Messaoud Rebaiuntca

Chaib Sadekcabinet chaib

Karima SadoucOmmissiOn de RéguLatiOn de L’eLectRicité et du gaz d’aLgéRie

Maya Satorcabinet satOR

Robin SouclierLefèvRe PeLLetieR & assOciés

Matthieu VacariesOciété généRaLe

Hicham ZaalanibOuchemLa LanOuaR & assOciés

AngolAAugusto Balasoende-eP

Nelson Couto Cabral3c inteRnatiOnaL

Pedro CalixtoPwc angOLa

Guilherme CarreiraedifeR angOLa

Luis Filipe CarvalhovitOR caRvaLhO & assOciadOs

Vitor CarvalhovitOR caRvaLhO & assOciadOs

Ricardo Cassendaende-eP

Miguel Castro PereiraabReu advOgadOs

Marie-Laurence Ciccaronesdv LOgistics

Miguel de Avillez PereiraabReu advOgadOs

Graciete FernandesLOuRdes caPOssO feRnandes & assOciadOs

Lourdes Caposso FernandesLOuRdes caPOssO feRnandes & assOciadOs

Arnold FerreirafbL advOgadOs

Luis FerreiraOn.cORPORate

Beatriz Ferreira de Andrade dos SantosbancO naciOnaL de angOLa

Luís Fraústo VaronaabReu advOgadOs

Guiomar LopesfbL advOgadOs

Arcelio MatiasaRcéLiO ináciO de aLmeida matias – aRdJa-PRestaçãO de seRviçOs e cOnsuLtORia, Lda

Harrison MedinaLOuRdes caPOssO feRnandes & assOciadOs

Yuma MunanaLOuRdes caPOssO feRnandes & assOciadOs

Eduardo PaivaPwc angOLa

Júlio Pascoalende-eP

Alexandre PegadoaLexandRe PegadO - escRitóRiO de advOgadOs

Joaquim PiedadeunicaRgas

Helena PrataangOLa LegaL ciRcLe

Laurinda Prazeres CardosofbL advOgadOs

José QuartaiRse - institutO ReguLadOR dO sectOR eLéctRicO

João Roblesf. casteLO bRancO & assOciadOs

Gervasio SimaogePLi angOLa

Maikel StevecenteR fOR entRePReneuRshiP in cazenga

Elsa Tchicanhagabinete LegaL angOLa – advOgadOs

Cristina TeixeiraPwc angOLa

Renata Valentigabinete LegaL angOLa – advOgadOs

Patrícia VianaabReu advOgadOs

Amaury Vrignaudsdv LOgistics

AnTiguA And BArBudA

RObeRts & cO.

Nicola AlleynecaRibtRans

Vernon BirdsuRvey dePaRtment Of the ministRy Of agRicuLtuRe, Lands, hOusing & the enviROnment

Ricki Camachoantigua & baRbuda inteLLectuaL PROPeRty & cOmmeRce Office (abiPcO)

Neil CoatesgRant thORntOn

Herderson Fieldsantigua and baRbuda investment authORity

Gilbert Findlayantigua PubLic utiLity authORity

Sean FrancisfRancis tRading agency

Ann HenryhenRy & buRnette

Cecile HillLand RegistRy

Ian Lewisantigua PubLic utiLities authORity (aPua)

Hugh C. MarshallmaRshaLL & cO.

Jason Petersantigua PubLic utiLity authORity

Girvan Pigottantigua PubLic utiLity authORity

Jermaine C. RhuddRhudd & assOciates

Septimus A. RhuddRhudd & assOciates

Ivan Rodriguesantigua PubLic utiLities authORity (aPua)

Frank Schwartzantigua maRitime agencies

Sharon SimmonsLand RegistRy

Eleanor R. SolomoncLaRke & cLaRke

Frederick SouthwelldeveLOPment cOntROL authORity

Arthur ThomasthOmas, JOhn & cO.

Cherissa Thomasantigua and baRbuda baR assOciatiOn

Justice WalkerwaLkeRs tRading Ltd.

ArgenTinAIgnacio AcedogOnzaLez & feRRaRO miLa

Dolores AispuruPRicewateRhOusecOOPeRs JuRídicO fiscaL s.R.L

Ignacio E. AramburuestudiO mOLtedO

Luis Arana TaglenegRi & PueyRRedOn

Alejo Baca Castexg. bReueR

Vanesa BaldavitaLe, manOff & feiLbOgen

Martin BaldacciaccOuntant

Néstor J. Belgranom. & m. bOmchiL

Fiorella BelsitoseveRgnini, RObiOLa, gRinbeRg & tOmbeuR

Elias BestanimaRvaL, O’faRReLL & maiRaL, membeR Of Lex mundi

Pilar Etcheverry BoneomaRvaL, O’faRReLL & maiRaL, membeR Of Lex mundi

Ignacio Fernández BorzeseLuna Requena & feRnández bORzese tax Law fiRm

Adriana Paola CaballerowieneR sOtO caPaRRós

Javier CanosacanOsa abOgadOs

Federico CarenzoLeOnhaRdt, dietL, gRaf & vOn deR fecht

Gabriela CarissimoaLfaRO abOgadOs

Mariano E. Carricartbadeni, cantiLO, LaPLacette & caRRicaRt

Patricia CastañonegRi & PueyRRedOn

Luciano CativaLuna Requena & feRnández bORzese tax Law fiRm

Santiago CodazzimaRvaL, O’faRReLL & maiRaL, membeR Of Lex mundi

Guadalupe CoresLaPRida, gOñi mORenO & gOnzáLez uRROz

Roberto H. CrouzelestudiO beccaR vaReLa

Valeria D’AlessandromaRvaL, O’faRReLL & maiRaL, membeR Of Lex mundi

Sofia Eugenia DeferrariestudiO beccaR vaReLa

Carola Del RioseveRgnini, RObiOLa, gRinbeRg & tOmbeuR

Oscar Alberto del RíocentRaL bank Of aRgentina

Santiago D’Eramog. bReueR


Leonardo Damián DiazPRicewateRhOusecOOPeRs JuRídicO fiscaL s.R.L

Andrés EdelsteinPwc aRgentina

Joaquín Eppens EchaguefiORitO muRRay & diaz cORdeRO

José Raúl FernandezeLectRicidad feRnandez

Pablo Ferraro MilagOnzaLez & feRRaRO miLa

Diego M. Fissoreg. bReueR

Alejandro D. FiuzabROwn Rudnick LLP

Daniel GalileacámaRa aRgentina de La cOnstRucción

Javier M. Gattó BicaincandiOti gattO bicain & OcantOs

Juan Jose GlusmanPwc aRgentina

Matías GrinbergseveRgnini, RObiOLa, gRinbeRg & tOmbeuR

Eduardo Guglielmini

Sandra S. Guillande diOs & gOyena abOgadOs cOnsuLtORes

Gabriela HidalgogabRieLa hidaLgO

Daniel IntileRusseLL bedfORd aRgentina - membeR Of RusseLL bedfORd inteRnatiOnaL

Mariana LabombardafiORitO muRRay & diaz cORdeRO

Santiago LaclaumaRvaL, O’faRReLL & maiRaL, membeR Of Lex mundi

Federico Hernán LapridaLaPRida, gOñi mORenO & gOnzáLez uRROz

Federico LeonhardtLeOnhaRdt, dietL, gRaf & vOn deR fecht

Lucas LoviscekestudiO beccaR vaReLa

Tomás M. FioritofiORitO muRRay & diaz cORdeRO

Juan Manuel MagadanPwc aRgentina

Alejandro Maozang, beRgeL & viñes abOgadOs

María Lucila MarchiniestudiO beccaR vaReLa

Soledad MatteozziaLfaRO abOgadOs

Julian MeliscandiOti gattO bicain & OcantOs

Maria Fernanda MierezestudiO beccaR vaReLa

José Oscar MiracentRaL bank Of aRgentina

Jorge MirandacLiPPeRs sa

Pablo MurrayfiORitO muRRay & diaz cORdeRO

Alfredo Miguel O’FarrellmaRvaL, O’faRReLL & maiRaL, membeR Of Lex mundi

Alejandro PolettoestudiO beccaR vaReLa

José Miguel PuccinelliestudiO beccaR vaReLa

Julio Alberto PueyrredónnegRi & PueyRRedOn

María Clara PujolwieneR sOtO caPaRRós

Federico José ReibesteinReibestein & asOciadOs

Sebastián RodrigoaLfaRO abOgadOs

Juan Ignacio RuizaLfaRO abOgadOs

Fernanda SabbatiniwieneR sOtO caPaRRós

Luz María SalomónJ.P. O’faRReLL abOgadOs

Jorge San MartinPwc aRgentina

Ramiro SanturioLeOnhaRdt, dietL, gRaf & vOn deR fecht

Enrique SchinelliLeOnhaRdt, dietL, gRaf & vOn deR fecht

Pablo Staszewskistaszewski & assOciates

Javier TarasidoseveRgnini, RObiOLa, gRinbeRg & tOmbeuR

Adolfo TomboliniRusseLL bedfORd aRgentina - membeR Of RusseLL bedfORd inteRnatiOnaL

María Paola TrigianiaLfaRO abOgadOs

Nicolás UsandivarasnegRi & PueyRRedOn

Emilio Beccar VarelaestudiO beccaR vaReLa

Abraham VieraPLanOsnet.cOm cOnsuLtORia municiPaL

Roberto WimangReen ingenieRía

Joaquín Emilio ZappaJ.P. O’faRReLL abOgadOs

Carlos ZimaPwc aRgentina

ArmeniA

the cOLLegium Of business-manageRs’ bankRuPtcy - sRO

Ani Alaverdyanavenue cOnsuLting gROuP

Ruzan AlaverdyanministRy Of uRban deveLOPment

Anna ArutyunovagLObaL sPc

Zaruhi ArzuamnyanLegeLata

Sedrak Asatryan

Karapet BadalyanPRudence LegaL cJsc

Sayad Badalyaninvestment Law gROuP LLc

Anush Bagdasaryanavenue cOnsuLting gROuP

Vardan BezhanyanLaw facuLty, yeRevan state univeRsity

Abgar BudaghyanPubLic seRvices ReguLatORy cOmmissiOn Of aRmenia

Vahagn Dallakyan

Marine DerdzyankPmg

Kristina DudukchyankPmg

Aikanush EdigaryantRans-aLLiance

Hayk GhazazyankPmg

Armine Grigoryanthe state cOmmittee Of the ReaL PROPeRty cadastRe Of the gOveRnment Of the RePubLic Of aRmenia

Mihran Grigoryanavenue cOnsuLting gROuP

Sargis GrigoryangPaRtneRs

Tigran Grigoryanavenue cOnsuLting gROuP

Vardan GrigoryaneLectRic netwORks Of aRmenia

Alla HakhnazaryanLegeLata

Anahit HakhumyanministRy Of uRban deveLOPment

Gevorg HakobyancOnceRn-diaLOg Law fiRm

Hovhannes Hovhannisyanthe state cOmmittee Of the ReaL PROPeRty cadastRe Of the gOveRnment Of the RePubLic Of aRmenia

Isabella HovhannisyanebRd business suPPORt Office

Mariam HovsepyanteR-tachatyan LegaL and business cOnsuLting

Vahe G. Kakoyaninvestment Law gROuP LLc

Arshak Karapetyaninvestment Law gROuP LLc

Andranik KasaryanyeRevan municiPaLity

David Khachatryanavenue cOnsuLting gROuP

Georgi Khachatryanavenue cOnsuLting gROuP

Lilit KhachatryangLObaL sPc

Vigen Khachatryanavenue cOnsuLting gROuP

Karen Khachaturyanthe state cOmmittee Of the ReaL PROPeRty cadastRe Of the gOveRnment Of the RePubLic Of aRmenia

Stanislav KolesnikoveLectRic netwORks Of aRmenia

Arayik KurdyanyeRevan municiPaLity

Karen Martirosyanavenue cOnsuLting gROuP

Lilit MatevosyanPwc aRmenia

Arsen Matikyancma cgm

Robin McConePwc aRmenia

Anna Melik-KaramyangLObaL sPc

Armen MelkumyanfideLity cOnsuLting cJsc

Hayk MovsisyangLObaL sPc

Vahe Movsisyaninvestment Law gROuP LLc

Ashot Musayanthe state cOmmittee Of the ReaL PROPeRty cadastRe Of the gOveRnment Of the RePubLic Of aRmenia

Rajiv NagrigLObaLink LOgistics gROuP

Narine NersisyanPwc aRmenia

Nerses NersisyanPwc aRmenia

Anna NubaryanameRia gROuP cJsc

Aram Orbelyan

Karen Petrosyaninvestment Law gROuP LLc

Sarhat PetrosyanuRbanLab yeRevan

Tigran Poghosyanhsbc bank

Hayk PogosyanaRsaRqtex LLc

Nare SahakyanaRdshinbank cJsc

Anna SardayangPaRtneRs

David SargsyanameRia gROuP cJsc

Samvel SargsyangLObaL sPc

Ruben Sarukhanyan

Ruben ShakhmuradyancOmfORt R&v

Gayane ShimshiryancentRaL bank Of aRmenia

Hakob TadevosyangRant thORntOn LLP

Arsen TavadyanteR-tachatyan LegaL and business cOnsuLting

Arman YesayanaLfa system technOLOgies

Liana YordanyanteR-tachatyan LegaL and business cOnsuLting

Samuel ZakariangLObaL sPc

Aram ZakaryanacRa cRedit buReau

AusTrAliA

tReasuRy Of austRaLia

Harold Bolithoking & wOOd maLLesOns

Lynda BrummPwc austRaLia

David BudaRbhm cOmmeRciaL LawyeRs

Gaibrielle ClearygOuLd RaLPh Pty. Ltd. - membeR Of RusseLL bedfORd inteRnatiOnaL

Mark DalbyOffice Of state Revenue, nsw tReasuRy

Kristy DixonmaRque LawyeRs

Philip Harveyking & wOOd maLLesOns

Owen HayfordcLaytOn utz, membeR Of Lex mundi

Ian HumphreysashuRst LLP

Jennifer IngramcLaytOn utz, membeR Of Lex mundi

Stephen JaunceyhenRy davis yORk

James JohnstonashuRst LLP

John KarantoniscLaytOn utz, membeR Of Lex mundi

Morgan KellyfeRRieR hOdgsOn Limited

John LobbanashuRst LLP

John MartinthOmsOn geeR

Nicholas MavrakiscLaytOn utz, membeR Of Lex mundi

Aaron McKenziemaRque LawyeRs

Phillipa MontgomerydLa PiPeR

Patricia MuscatPwc austRaLia

Amanda PhillipsfeRRieR hOdgsOn Limited

Garry PritchardemiL fORd LawyeRs

John ReidOffice Of state Revenue, nsw tReasuRy

Benjamin RissmancOLin biggeRs & PaisLey

Sonia SawrupdLa PiPeR

Ruwan Senanayake

Damian SturzakermaRque LawyeRs

Simon TruskettcLaytOn utz, membeR Of Lex mundi

Dilini Waidyanatha

Jenae WebbashuRst LLP

AusTriA

OesteRReichische natiOnaL bank

Constantin BenesschOenheRR

Georg BrandstetterbRandstetteR, bauRecht, PRitz & PaRtneR RechtsanwäLte kg

273AcknowledgmenTs

Sonja BydlinskiministRy Of Justice

Peter CzajkowskitRansOcean shiPPing

Martin EckeltayLORwessing e|n|w|c natLacen waLdeRdORff cancOLa RechtsanwäLte gmbh

Agnes EignerbRandstetteR, bauRecht, PRitz & PaRtneR RechtsanwäLte kg

Tibor FabianbindeR gRösswang RechtsanwäLte gmbh

Martin FoerstergRaf & PitkOwitz RechtsanwäLte gmbh

Ferdinand GrafgRaf & PitkOwitz RechtsanwäLte gmbh

Andreas HablebindeR gRösswang RechtsanwäLte gmbh

Herbert HerzigaustRian chambeR Of cOmmeRce

Verena HitzingerPwc austRia

Alexander HofmannRa dR. aLexandeR hOfmann, LL.m.

Armin ImmervollministRy Of finance

Alexander IsolagRaf & PitkOwitz RechtsanwäLte gmbh

Alexander KlauserbRauneis kLauseR PRändL RechtsanwäLte gmbh

Christian KöttlministRy Of finance

Florian KremslehnerdORda bRuggeR JORdis

Rudolf KricklPwc austRia

Michaela Kristchsh ceRha hemPeL sPiegeLfeLd hLawati, membeR Of Lex mundi

Georg LengerbReeze PROJect austRia gmbh

Christina LinsbothscwP schindheLm austRia

Barbara LugerfReshfieLds bRuckhaus deRingeR

Peter MadlschOenheRR

Sophie MeierhoferfReshfieLds bRuckhaus deRingeR

Johannes MrazekaustRian ReguLatORy authORity

Radovan MrvosstRabag se

Marguerita MüllerdORda bRuggeR JORdis

Elke NapokojbPv hügeL RechtsanwäLte Og

Felix NeuwirtherfReshfieLds bRuckhaus deRingeR

Martin ÖsterreichergRaf & PitkOwitz RechtsanwäLte gmbh

Barbara PogacarbPv hügeL RechtsanwäLte Og

Angelika Prichystalksv 1870

Moritz SalzgeberbindeR gRösswang RechtsanwäLte gmbh

Edwin ScharfscwP schindheLm austRia

Georg Schimakunz schima waLLentin RechtsanwäLte Og, membeR Of ius LabORis

Stephan SchmalzlgRaf & PitkOwitz RechtsanwäLte gmbh

Ernst SchmidthaLPeRn & PRinz

Helmut SpronglaustRian ReguLatORy authORity

Thomas Trettnakchsh ceRha hemPeL sPiegeLfeLd hLawati, membeR Of Lex mundi

Birgit Vogt-Majarekkunz schima waLLentin RechtsanwäLte Og, membeR Of ius LabORis

Matthias WachgRaf & PitkOwitz RechtsanwäLte gmbh

Gerhard Wagnerksv 1870

Lukas A. WeberbRauneis kLauseR PRändL RechtsanwäLte gmbh

Markus Winklerchsh ceRha hemPeL sPiegeLfeLd hLawati, membeR Of Lex mundi

Elisabeth ZehetneraustRian chambeR Of cOmmeRce

Anton ZeilingerministRy Of finance

Kathrin ZellerfReshfieLds bRuckhaus deRingeR

AZerBAiJAn

akkORd asc

bakeR & mckenzie - cis, Limited

Aygun AbasovamichaeL wiLsOn & PaRtneRs Ltd.

Parviz AbdullayevPwc azeRbaiJan

Eldar AgayeveRnst & yOung

Hamid AghahuseynoveRnst & yOung

Ilham Ahmedovbaku administRative-ecOnOmicaL cOuRt nO. 1

Eldar Abuzarovich Alievstate agency fOR the cOntROL Of cOnstRuctiOn safety

Aykhan Asadovbm mORRisOn PaRtneRs Law fiRm

Ismail Askerovmgb Law Offices

Iftixar AxundovministRy Of taxes

Kamran Babayevstate cOmmittee fOR secuRities

Hokuma Babayevabaku administRative-ecOnOmicaL cOuRt nO. 2

Anar Baghirovbhm baku Law centRe LLc

Jamal Baghirovbm mORRisOn PaRtneRs Law fiRm

Aida Bagirovaunibank

Farid Bakshiyevthe state sOciaL PROtectiOn fund

Arif GuliyevPwc azeRbaiJan

Elchin HabibovcentRaL bank Of azeRbaiJan

Samir HadjiyevgRata Law fiRm

Arzu HajiyevaeRnst & yOung

Ilkin HasanovministRy Of taxes

Parviz HasanovevRascOn

Farid Huseynovekvita

Mehti Ilgarekvita

Nasib İsgenderovministRy Of taxes

Alakbar IsmayilzadacentRaL bank Of azeRbaiJan

Ummi JalilovagRata Law fiRm

Fuad KarimovkeRmuR sPeciaLized buReau Of advOcates

Elshad Khanalibaylithe state cOmmittee On PROPeRty issues

Elnur MammadovPwc azeRbaiJan

Elshad Mammadovthe state cOmmittee On PROPeRty issues

Sahib Mammadovcitizens’ LabOuR Rights PROtectiOn League

Zaur MammadoveRnst & yOung

Kamal MammadzadadentOns

Faiq S. Manafovunibank

Farhad Mirzayevbm mORRisOn PaRtneRs Law fiRm

Zenfira Suleymanovna Rzayevastate agency fOR the cOntROL Of cOnstRuctiOn safety

Mustafa Salamovbm mORRisOn PaRtneRs Law fiRm

Sona TaghiyevadentOns

Anar A. UmudovaLibi PROfessiOnaL LegaL & cOnsuLting seRvices

Ilkin VeliyevministRy Of taxes

Michael WilsonmichaeL wiLsOn & PaRtneRs Ltd.

Murad Yahyayevstate cOmmittee fOR secuRities

Yagub ZamanovgRata Law fiRm

Aygun Zeynalovamgb Law Offices

Ulvia Zeynalova-BockindentOns

BAhAmAs, TheBryan A. GlintoncLintOn, sweeting, O’bRien

Tara A.A. Archerhiggs & JOhnsOn

Melinda Bacchus-MaynardgLintOn, sweeting, O’bRien Law fiRm

Kevin Basdenbahamas eLectRicity cORPORatiOn

Gowon BowePwc bahamas

Sonia BrowngRaPhite engineeRing Ltd.

Dayrrl ButlermOORe stePhens butLeR & tayLOR chaRteRed accOuntants and business advisORs

Anastasia CampbellgRaham, thOmPsOn & cO.

Surinder Dealhiggs & JOhnsOn

Craig G. DelancyministRy Of wORks & tRansPORt

Amos J. Ferguson Jr.feRgusOn assOciates & PLanneRs

Wendy ForsytheimPORt exPORt bROkeRs Ltd.

Vann P. Gaitorhiggs & JOhnsOn

Audley Hanna Jr. higgs & JOhnsOn

Oscar Johnsonhiggs & JOhnsOn

Winston JoneswinstOn JOnes aRchitects Riba

Yolande JuliengLintOn, sweeting, O’bRien Law fiRm

Kenneth L. LightbournegRaham thOmPsOn attORneys

Simone Morgan-GomezcaLLendeRs & cO.

Lester J. Mortimer Jr.caLLendeRs & cO.

Andrea Moultriehiggs & JOhnsOn

Portia Nicholsonhiggs & JOhnsOn

Andrew G.S. O’Brien IIgLintOn, sweeting, O’bRien Law fiRm

Chad D. RobertscaLLendeRs & cO.

Ava Rodlandhiggs & JOhnsOn

Alvan RolleaLvan k. ROLLe & assOciates cO. Ltd.

Castino D. SandsLennOx PatOn

Rochelle SealyPwc bahamas

Giahna SolesgRaham thOmPsOn attORneys

Merrit A. StorrchanceLLOR chambeRs

Burlington Strachanbahamas eLectRicity cORPORatiOn

Roy SweetinggLintOn, sweeting, O’bRien Law fiRm

Nadia A. WrightchanceLLOR chambeRs

BAhrAin

eRnst & yOung

Mahmood Al Asheerithe benefit cOmPany

Mohamed Al MahroosPwc bahRain

Sugra Al MosawiministRy Of wORks, municiPaLities and uRban PLanning

Mahmood Al OraibiasaR – aL Ruwayeh & PaRtneRs

Bader Al SaadministRy Of industRy & cOmmeRce

Waleed Al SabbaghbahRain custOms

Abdulla Al ShuwaikhPwc bahRain

Raju Alagarsamyhassan Radhi & assOciates

Mohamed Al-AhmadiministRy Of industRy & cOmmeRce

Mohamed Abdulla AlahmediministRy Of industRy & cOmmeRce

Ebtihal Al-HashimiministRy Of wORks, municiPaLities and uRban PLanning

Haider Al-NoaimimOhamed saLahuddin cOnsuLting engineeRing buReau

Mohammed Noor Al-ShaikhministRy Of wORks, municiPaLities and uRban PLanning

Nada AzmibahRain ecOnOmic deveLOPment bOaRd

Steven BrownasaR – aL Ruwayeh & PaRtneRs


Yousif BubshaitPORts and maRitime affaiRs - ministRy Of tRansPORtatiOn

Laith DamertaLaL abu-ghazaLeh LegaL (tag-LegaL)

DonnatuRk LOgistics and heavy tRansPORt

Qays H. Zu’bizu’bi & PaRtneRs attORneys & LegaL cOnsuLtants

Ken HealyPwc bahRain

Brian HowardtROweRs & hamLins

Hessa Hussainthe benefit cOmPany

Jawad Habib JawadbdO PubLic accOuntants

Sara JawaheryeLham aLi hassan & assOciates

Ebrahim KaroliaPwc bahRain

Ronald Langathaya Rashed aL khaLifa

Saifuddin Mahmoodhassan Radhi & assOciates

Eman Omarzu’bi & PaRtneRs attORneys & LegaL cOnsuLtants

Hassan Ali Radhihassan Radhi & assOciates

Hameed Yousif RahmaministRy Of industRy & cOmmeRce

Najib F. SaadeasaR – aL Ruwayeh & PaRtneRs

Naji SabtsuRvey and Land RegistRatiOn buReau

Mohamed SalahuddinmOhamed saLahuddin cOnsuLting engineeRing buReau

Thamer SalahuddinmOhamed saLahuddin cOnsuLting engineeRing buReau

Waheed SultanministRy Of industRy & cOmmeRce

Baiju ThomasagiLity LOgistics

Ammar YasserministRy Of wORks, municiPaLities and uRban PLanning

Hatim S. Zu’bizu’bi & PaRtneRs attORneys & LegaL cOnsuLtants

BAnglAdesh

bangLadesh bank

Rahman’s chambeRs

Mohammed Abu SayedassuRance maRitime bangLadesh Limited

Rajid AhmeddOuLah & dOuLah

Sahahuddin AhmeddR. kamaL hOssain & assOciates

Shammi AhsanamiR & amiR Law assOciates, membeR Of Lex mundi

K. M. Tanjib-ul AlamtanJib aLam and assOciates

Kazi Ershadul AlamtanJib aLam and assOciates

Shajib Mahmood AlamsanwaR hOssains Law fiRm

Jane Alam BhuiyanchittagOng wateR suPPLy and seweRage authORity

Mohammed Asaduzzamansyed ishtiaq ahmed & assOciates

Kazi Barik.a. baRi & cO.

Kapil BasuPRicewateRhOusecOOPeRs Pvt. Ltd.

Sushmita BasuPRicewateRhOusecOOPeRs Pvt. Ltd.

Sharif BhuiyandR. kamaL hOssain & assOciates

Jamilur Reza Choudhury

Abu Naser Chowdhury

Arif Moinuddin Chowdhurymunim & assOciates

Fatima Chowdhuryfm assOciates

Md. Liaquat H. Chowdhurym.L.h. chOwdhuRy & cO.

Junayed A. ChowduryveRtex chambeRs

Badrud DoulahdOuLah & dOuLah

Nasirud DoulahdOuLah & dOuLah

Shamsud DoulahdOuLah & dOuLah

Monjur Elahis.a. khan & assOciates

Nazia Fahreensyed ishtiaq ahmed & assOciates

Imitaz Farooqahmed and faROOq LP

Tania FerdousamiR & amiR Law assOciates, membeR Of Lex mundi

Md. Russel HaqueamiR & amiR Law assOciates, membeR Of Lex mundi

Abdullah Mahmood HasandR. kamaL hOssain & assOciates

Syed Afzal Hasan Uddinsyed ishtiaq ahmed & assOciates

Muhammad Tanvir Hashem Munimmunim & assOciates

Farhana Hossainfm assOciates

Md. Sanwar HossainssanwaR hOssains Law fiRm

Afsana Rani HuqamiR & amiR Law assOciates, membeR Of Lex mundi

Ashiq ImranfiaLka

Mia Mohammad IshtiaqueamiR & amiR Law assOciates, membeR Of Lex mundi

M. Amir-Ul IslamamiR & amiR Law assOciates, membeR Of Lex mundi

Rafiqul IslamPROJuktibiz

Aminul Islam NazirassuRance maRitime bangLadesh Limited

Afsana KhanLee, khan & PaRtneRs

Arefin Ashraf KhanamiR & amiR Law assOciates, membeR Of Lex mundi

Farhana Islam Khansyed ishtiaq ahmed & assOciates

Md. Mydul H. KhanLee, khan & PaRtneRs

Amina KhatoondOuLah & dOuLah

Kazi Mahbooba. wahab & cO.

Saqeb Mahbubmahbub & cOmPany

Qazi Mahtab-uz-Zaman

Tazin MariumamiR & amiR Law assOciates, membeR Of Lex mundi

Mashrul MollahkPmg

Mohammad Moniruzzamanthe Law cOunseL

A.I.M. Monsoor

Mehran Morshedhuq and cO.

Al Amin Rahmanfm assOciates

Wasique-Al-Azad RakibamiR & amiR Law assOciates, membeR Of Lex mundi

Akther RezvikPmg

Mohammad Saif UddinkPmg

Mohd. Shariful Islam ShaheenbangLadesh eneRgy ReguLatORy cOmmissiOn

Sohail ShakoorPROnayOn

Imran Siddiqthe Law cOunseL

Mahbub Uddinmahbub & cOmPany

Abdul Wahaba. wahab & cO.

Nurul Wahaba. wahab & cO.

Sabrina Zarinfm assOciates

BArBAdosRamon AlleynecLaRke, gittens, faRmeR attORneys-at-Law

Ricardo AndersonsRm aRchitects Ltd.

Alicia ArcheraRtemis Law

Patricia BoyceeveRsOn R. eLcOck & cO. Ltd.

Andrew F. Brathwaiteafb cOnsuLting

Vere P. BrathwaitehamPtOn chambeRs

Anthony BrookstOny bROOks aRchitects Ltd.

Rosalind Bynoebcf attORneys-at-Law

Adrian Carterthe baRbadOs Light and POweR cOmPany Ltd.

Louis ChristietmR saLes & seRvice Ltd.

Berkeley ClarkbJs custOms seRvice inc.

Heather A. ClarkecORPORate affaiRs and inteLLectuaL PROPeRty Office

Ryan Omari DrakescLaRke, gittens, faRmeR attORneys-at-Law

Adrian M. ElcockeveRsOn R. eLcOck & cO. Ltd.

Antonio ElcockeveRsOn R. eLcOck & cO. Ltd.

Andrew C. FerreirachanceRy chambeRs

Sharalee GittenschanceRy chambeRs

Jomo Crowther McGlinne HopeaRtemis Law

Keisha N. Hyde PorchettahaRRidyaL-sOdha & assOciates

Lyanne R.J. LowefinisteRRe attORneys

Ruan C. Martinezbcf attORneys-at-Law

Jennivieve Maynardinn chambeRs

Percy Murrellbig P. custOms bROkeRs and aiR sea and Land tRansPORt inc.

Noel M. Nursethe bOOth steamshiP cO. baRbadOs Ltd.

Laurel OdlePwc baRbadOs

Jacqueline Rose-Marie Chackohastings attORneys-at-Law

Lynthia SkeetemOunt gay distiLLeRies Ltd/Remy ameRicas

Kaye A. WilliamsmeRidian Law

Stephen Wormethe baRbadOs Light and POweR cOmPany Ltd.

BelArus

ministRy Of taxes and duties

sORainen beLaRus

Anna AniskevichReveRa cOnsuLting gROuP

Aliaksandr AnisovichPROmaudit

Dzmitry BaroukaaRzingeR & PaRtneRs inteRnatiOnaL Law fiRm

Dmitry BokhanveRkhOvOdkO & PaRtneRs LLc

Alexander BotianbOROvtsOv & saLei LegaL seRvices

Aliaksandr DanilevichdaniLevich Law Office

Alexey DaryinReveRa cOnsuLting gROuP

Tatsiana Fadzeyevabnt LegaL & tax

Arina GolubevaReveRa cOnsuLting gROuP

Evgeniia GoriounovaLaw fiRm gLimstedt

Svetlana GritsoukdeLOitte cis hOLdings Limited

Elena HmelevaveRkhOvOdkO & PaRtneRs LLc

Antonina IvanovaantOnina ivanOva LegaL PRactice

Olga KarabeikaReveRa cOnsuLting gROuP

Ulyana Kavalionakbnt LegaL & tax

Yurij KazakevitchRödL & PaRtneR, beLaRus

Dmitry KhalimonchyksOftcLub LLc

Alexandre KhrapoutskisysOuev, bOndaR, khRaPOutski sbh Law Office

Sergey KhromovveRkhOvOdkO & PaRtneRs LLc

Siarhei KhvastovichLegaL cOmPany anticRisis cOnsuLting Ltd.

Tatsiana Klochko

Nina KnyazevaveRkhOvOdkO & PaRtneRs LLc

Vladimir Kolotov

Nadezhda KorolevasysOuev, bOndaR, khRaPOutski sbh Law Office

Alexander KorsakaRzingeR & PaRtneRs inteRnatiOnaL Law fiRm

Dmitry KovalchikstePanOvski, PaPakuL and PaRtneRs Ltd.

Inna LeusministRy Of Justice

Valery Lovtsov

Ekaterina Lukyanovastate cOmmittee fOR ReaL estate RegistRatiOn

275AcknowledgmenTs

Tatiana LyzoReveRa cOnsuLting gROuP

Andrei MachalouPeteRka & PaRtneRs

Sergei Makarchukchsh ceRha hemPeL sPiegeLfeLd hLawati

Sviatlana MarozavaReveRa cOnsuLting gROuP

Sergey MashonskyaRzingeR & PaRtneRs inteRnatiOnaL Law fiRm

Julia MatsiukaRzingeR & PaRtneRs inteRnatiOnaL Law fiRm

Irina Mazurina

Aleksei MikhailovaRzingeR & PaRtneRs inteRnatiOnaL Law fiRm

Aleksandr MironichenkoministRy Of ecOnOmy

Evgeniya Motina

Valentina Neizvestnayaaudit and cOnsuLting Ltd. beLaRus

Sergei OdintsovPwc beLaRus

Valery ParshneubeLeneRgO

Katsiaryna PedoReveRa cOnsuLting gROuP

Dzina PinchukPwc beLaRus

Sergey PinchukLawyeR

Victor PleonkinnatiOnaL bank Of the RePubLic Of beLaRus

Tatyana PozdneevavLasOva mikheL & PaRtneRs

Raman Ramanauminsk cabLe (eLectRicaL) netwORk

Olga RybakovskayaministRy Of eneRgy

Illia SaleibOROvtsOv & saLei LegaL seRvices

Sergei Senchukstate cOmmittee fOR ReaL estate RegistRatiOn

Hanna ShalbanavasysOuev, bOndaR, khRaPOutski sbh Law Office

Yuliya ShubabOROvtsOv & saLei LegaL seRvices

Dmitry Skorodulin

Maksim SlepitchaRzingeR & PaRtneRs inteRnatiOnaL Law fiRm

Klim StashevskyaRzingeR & PaRtneRs inteRnatiOnaL Law fiRm

Dmitry TihnoPwc beLaRus

Nikita Tolkanitsachsh ceRha hemPeL sPiegeLfeLd hLawati

Andrey TolochkoReveRa cOnsuLting gROuP

Nikita Nikolayevich TroskovLasOva mikheL & PaRtneRs

Fiodar TsurkotimiOR

Alena UseniaaRzingeR & PaRtneRs inteRnatiOnaL Law fiRm

Irina VeremeichukveRkhOvOdkO & PaRtneRs LLc

Igor VerkhovodkoveRkhOvOdkO & PaRtneRs LLc

Dmitry ViltovskyaRzingeR & PaRtneRs inteRnatiOnaL Law fiRm

Victoriya YayakutaReveRa cOnsuLting gROuP

Ekaterina ZabellovLasOva mikheL & PaRtneRs

Vadzim ZakreuskiministRy Of eneRgy

Olga ZdobnovavLasOva mikheL & PaRtneRs

Maksim ZhukovsysOuev, bOndaR, khRaPOutski sbh Law Office

BelgiumHubert André-DumontmcguiRewOOds LLP

Quentin BaudrihayenautadutiLh

Hakim BoularbahLiedekeRke wOLteRs waeLbROeck kiRkPatRick, membeR Of Lex mundi

Stan BrijsnautadutiLh

Laura Charlierstibbe

Julien CiarnielloassOciatiOn d’avOcats uyttendaeLe, géRaRd, kennes et assOciés sPRL

Denis CrickxassOciatiOn d’avOcats uyttendaeLe, géRaRd, kennes et assOciés sPRL

Adriaan DauweaLtius

Martijn De MeulemeesterPwc beLgium

Kris De SchutterLOyens & LOeff

Didier De VlieghernautadutiLh

Herman De Wildequesta advOcaten

Thomas DelillemayeR bROwn inteRnatiOnaL LLP

Anne DevilecOnseiL inteRnatiOnaL du nOtaRiat beLge

Vincent DieudonnésibeLga

Eric DirixcOuR de cassatiOn

Camille DümmnatiOnaL bank Of beLgium

David DuPontashuRst LLP

Katrien EspagnetaLtius

Danaïs FolLOyens & LOeff

Alain FrançoiseubeLius attORneys

Pierre-Yves Gilletcabinet d’aRchitecte

Conny GrensoneubeLius attORneys

Bertrand HeymansassOciatiOn d’avOcats uyttendaeLe, géRaRd, kennes et assOciés sPRL

Sophie JacmainnautadutiLh

An JacobsLiedekeRke wOLteRs waeLbROeck kiRkPatRick, membeR Of Lex mundi

Evelien JamaelscROweLL & mORing

Stéphanie Kervyn de MeerendrédeminOR inteRnatiOnaL scRL

Marianne LaruellecOnseiL inteRnatiOnaL du nOtaRiat beLge

Erika LeenknechteubeLius attORneys

Stephan LegeinfedeRaL PubLic seRvice finance

Axel MaeterlincksimOnt bRaun

Allan MagerotteeubeLius attORneys

Philippe MassartsibeLga

Pascale MoreauPwc beLgium

Dominique MougenotcOmmeRciaL cOuRt mOns

Sabrina OttenPwc beLgium

Lieven PeetersaLtius

Emmanuel PlasschaertcROweLL & mORing

Julie SalteurnautadutiLh

Eric SchmitzPwc beLgium

Axel SmitsPwc beLgium

Timothy SpeelmanmcguiRewOOds LLP

Bernard ThuysbaertdeminOR inteRnatiOnaL scRL

William TimmermansaLtius

Hans Van Bavelstibbe

Jan Van CelstdLa PiPeR uk LLP

Gill Van DammePwc beLgium

Bart Van Rossumb.t.v.

Thierry Van SinaycOnseiL inteRnatiOnaL du nOtaRiat beLge

Grégory VandenbusscheaRen aRchitects and engineeRs sPRL

Robert VermettentRansPORt & PROJect LOgistics

Ivan VerougstraetecOuR de cassatiOn

Bart Voldersstibbe

Katrien Vorlatstibbe

Bram VuylstekenOtaRy bRam vuyLsteke

Lieven WeytjensaLtius

Luc WeytscOnseiL inteRnatiOnaL du nOtaRiat beLge

Dirk WouterswOuteRs, van meROde & cO. bedRiJfsRevisORen bvba - membeR Of RusseLL bedfORd inteRnatiOnaL

BeliZe

centRaL buiLding authORity

Emil ArguellesaRgueLLes & cOmPany LLc

Ellis ArnoldaRnOLd & cOmPany

Andrew BennettgLenn d. gOdfRey & cO. LLP

Harry BradleyhaRRy bRadLey custOms bROkeRage

Derek DavisPubLic utiLities cOmmissiOn

Ana Maria EspatstRuktuRe aRchitects

Gian C. GandhiinteRnatiOnaL financiaL seRvices cOmmissiOn

Ethel Emelisa GladdenministRy Of natuRaL ResOuRces and agRicuLtuRe

Glenn D. GodfreygLenn d. gOdfRey & cO. LLP

Russell LongsworthcaRibbean shiPPing agencies Ltd.

Fred LumorfRed LumOR & cO.

Reynaldo MagañamOORe stePhens magaña LLP

Tania MoodybaRROw & wiLLiams

Sharon Pitts-RobateauPitts & eLRingtOn

Aldo ReyesReyes RetReage LLP

Wilfred Rhaburnw. RhabuRn cOnsuLting

Oscar SabidosabidO & cOmPany

Giacomo SanchezcastiLLO sanchez & buRReLL, LLP

Mark UsherPubLic utiLities cOmmissiOn

Saidi VaccaroaRgueLLes & cOmPany LLc

Darlene Margaret VernonveRnOn & LOchan

Lisa ZaydenhORwath beLize LLP

Benin

bceaO

cabinet d’huissieR de Justice

sOciété natiOnaLe des eaux du bénin

Abdou Kabir Adoumboucabinet maîtRe sakaRiyaOu nOuRO-guiwa

Rodolphe Kadoukpe Akoto

Sybel AkuessonfiduciaiRe cOnseiL et assistance (fca)

Rafikou Agnila Alabicabinet maîtRe RafikOu aLabi

Françoise AmoussounOuveLLe visiOn

Tolulokpe Bilikis AssaninOtaiRe assani

Charles Badoucabinet d’avOcats chaRLes badOu

Ferdinand Bokossa YaouengineeR

Is-Dine Bouraimaguichet unique de fORmaLisatiOn des entRePRises

Sètondji Pierre Codjiacabinet d’avOcats chaRLes badOu

Johannès DagnongROuPe heLiOs afRique

Magloire Daoudoucabinet des exPeRts assOciés - cea saRL

Rodrigue Dossou-Togbe

Franck Wilfried Fakeyeguichet unique de fORmaLisatiOn des entRePRises

Djakaridja FofanaPwc côte d’ivOiRe

Nadege Honuo

William Kodjoh-KpakpassoutRibunaL de PRemièRe instance de cOtOnOu

Adeline MessouPwc côte d’ivOiRe

Sakariyaou Nourou-Guiwacabinet maîtRe sakaRiyaOu nOuRO-guiwa

Arouna OlouladesOciété béninOise d’eneRgie eLectRique

Jules Pofagibe – itca

Alexandrine Falilatou Saizonou-Bediecabinet d’avOcats aLexandRine f. saizOnOu-bedie

Olagnika SalamOffice nOtaRiaL OLagnika saLam

Adegbindin Salioucabinet des exPeRts assOciés - cea saRL

Nelly Tagnon GamborfiduciaiRe cOnseiL et assistance (fca)

Dominique TatyPwc côte d’ivOiRe

Jean-Bosco TodjinouecOPLan saRL


Fousséni TraoréPwc côte d’ivOiRe

Adjété Fabrice O. Wilsoncabinet maîtRe RafikOu aLabi

Victorin Yehouenoucabinet des exPeRts assOciés - cea saRL

BhuTAn

bhutan POweR cORPORatiOn Ltd.

ROyaL mOnetaRy authORity Of bhutan

Chedauc assOciates: bhutan Law Office

Tashi Chenzombank Of bhutan

Tashi ChhozomsuPReme cOuRt Of bhutan

Sonam ChophelcRedit infORmatiOn buReau Of bhutan

Mukesh DavedRuk Pnb bank

Toshing Daybhutan natiOnaL bank

Choney Demabhutan natiOnaL bank

Samten DhendupthimPhu thROmde

Ugyen Dhendupbhutan deveLOPment bank

Karma Donnen Wangdikng PRivate Limited

Gonpo Dorjibhutan natiOnaL bank

Kencho DorjiLekO PackeRs

Kencho DorjiministRy Of finance

Namgay DorjiOffice Of the attORney geneRaL

Sonam DorjiROyaL insuRance cORPORatiOn Of bhutan

Tashi DorjiJudiciaRy Of bhutan

Ugyen Dorjiud PaRtneRs

DungyelzORig cOnsuLtancy

N.B. GurunggLObaL LOgistics

GyeltshenministRy Of finance

Goutam MukherjeekcR PRivate Limited

Chencho T. NamgaydRuk hOLding and investments

Kinley NamgaythimPhu dzOngkhag cOuRt

Tenzin NamgaynatiOnaL Land cOmmissiOn secRetaRiat

Tashi PenjorministRy Of ecOnOmic affaiRs

Namgye Penjorekng PRivate Limited

Dorji PhuntshoROyaL secuRities exchange Of bhutan Ltd.

Shrowan Pradhanniche financiaL seRvices

Joshua RasailycLues and cOLLegue

Jamyang SherabgaRuda LegaL seRvices

JamtshovaJRa buiLdeR Pvt. Ltd.

Neelam ThapaLekO PackeRs

Sonam Tobgaybank Of bhutan

Sonam Tobgaybhutan natiOnaL bank

Wang TsheringPct cOnstRuctiOn

Karma TshewangaROund bhutan cOnsuLtancy

Karma Tshewangvisit asia

Pema WangdaministRy Of LabOuR and human ResOuRces

Kesang WangditRa dOen cOnsuLtancy

Pema Wangdibhutan deveLOPment bank

Phuntsho WangdiministRy Of finance

Karma YesheyministRy Of ecOnOmic affaiRs

BoliviA

bOLivian inteRmOdaL cOntaineR

PRime technOLOgies

Richard Cesar Alcócer GarnicaautORidad de fiscaLización y cOntROL sOciaL de eLectRicidad (ae)

Christian AmesteguiasesORes LegaLes cP

Daniela Aragones CortezsanJinés & asOciadOs - abOgadOs

Eduardo AramayoPwc bOLivia

Johnny Arteaga Chavez

Mauricio Ayalaac cOnsuLtORes LegaLes

Raúl A. BaldiviabaLdivia unzaga & asOciadOs

Maria del Carmen Balliviánc.R. & f. ROJas, membeR Of Lex mundi

Adrián Barrenecheabm&O abOgadOs

Fernando Bedoyac.R. & f. ROJas, membeR Of Lex mundi

Hugo BerthinbdO beRthin amenguaL & asOciadOs

Andrea Bollmann-DuartesaLazaR & asOciadOs

Estefani CabrerawüRth kim cOsta du ReLs abOgadOs sc

Asdruval Columba Jofreac cOnsuLtORes LegaLes

Dorian de Rojasgava bOLivia

Cynthia Diaz QuevedofeRReRe attORneys

Ivar Fernando Zabaleta RiojasOciedad de ingenieROs de bOLivia

Ursula FontindacOchea & asOciadOs

Alejandra GuevaraguevaRa & gutiéRRez sc

Primitivo GutiérrezguevaRa & gutiéRRez sc

Jorge Luis InchausteguevaRa & gutiéRRez sc

Ruben IrigoyenwüRth kim cOsta du ReLs abOgadOs sc

Jaime M. Jiménez AlvarezcOLegiO de ingenieROs eLectRicistas y eLectRónicOs La Paz

Rodrigo Jimenez-CusicanquisaLazaR & asOciadOs

Paola Justiniano AriassanJinés & asOciadOs - abOgadOs

Julio César Landívar CastroguevaRa & gutiéRRez sc

César Lora MorettoPwc bOLivia

Marcelo LunabdO beRthin amenguaL & asOciadOs

Omar Martinez VelasquezautORidad de fiscaLización y cOntROL sOciaL de eLectRicidad (ae)

Ariel Morales Vasquezc.R. & f. ROJas, membeR Of Lex mundi

Camilo Morenobm&O abOgadOs

Ana Carola Muñoz AñezindacOchea & asOciadOs

Alexia ParaviciniquintaniLLa, sORia & nishizawa sOc. civ.

Carlos PintofeRReRe attORneys

Oscar Antonio Plaza Ponte Sosaentidad de seRviciOs de infORmación enseRbic sa

Guillermo Pou Muntceas sRL

Gerardo QuelcaautORidad de suPeRvisión deL sistema financieRO

Ingrid Reesebm&O abOgadOs

Joaquin RodriguezautORidad de fiscaLización y cOntROL sOciaL de eLectRicidad (ae)

Patricio Rojasc.R. & f. ROJas, membeR Of Lex mundi

Mariela Rojas de Hamelentidad de seRviciOs de infORmación enseRbic sa

Sergio Salazar-ArcesaLazaR & asOciadOs

Sergio Salazar-MachicadosaLazaR & asOciadOs

Sandra Salinasc.R. & f. ROJas, membeR Of Lex mundi

Raúl Sanjinés ElizagoyensanJinés & asOciadOs - abOgadOs

Jorge Nelson SerratewüRth kim cOsta du ReLs abOgadOs sc

A. Mauricio Torrico GalindoquintaniLLa, sORia & nishizawa sOc. civ.

Ramiro VelascocOLegiO de ingenieROs eLectRicistas y eLectRónicOs La Paz

Olga VillarroelwüRth kim cOsta du ReLs abOgadOs sc

Vanessa VillarroelbaLdivia unzaga & asOciadOs

Santiago ZegadaamecO Ltda

BosniA And herZegovinAinteRŠPed

Samir BajrovićenOva d.O.O.

Jesenko BehlilovicadvOkatska kanceLaRiJa sPahO

Mubera BrkovicPwc bOsnia and heRzegOvina

Naida ČustovićMia DelićLaw Office sPahO d.O.O.

Ðorðe Dimitrijevickn kaRanOviĆ & nikOLiĆStevan Dimitrijevic

Višnja DizdarevićmaRiĆ & cO. Law fiRm

Amina DjugummaRiĆ & cO. Law fiRm

Jasmina Dzaferovic

Arijana HadžiahmetovicmaRiĆ & cO. Law fiRm

Dulizara HadzimustaficfeRk (ReguLatORy cOmmissiOn fOR eLectRicity in the fedeRatiOn Of bOsnia and heRzegOvina)

Samra HadžovićwOLf theiss

Zijad HasovićkOmORa RevizORa fbih

Lajla HastorwOLf theiss

Ahmet HukicfeRk (ReguLatORy cOmmissiOn fOR eLectRicity in the fedeRatiOn Of bOsnia and heRzegOvina)

Amir HusićLageRmax aed bOsna i heRzegOwina d.O.O.

Nusmir Huskićhuskic Law Office

Emir IbisevicdeLOitte advisORy seRvices d.O.O.

Arela Jusufbasić-GolomanLawyeRs Office tkaLcic-duLic, PRebanic, Rizvic & JusufbasiĆ-gOLOman

Harun KahvedžićuniveRsity in zenica

Selma KahvedžićNedžada KapidžićnOtaRy

Sejda Krušćica-FejzićJP eLektROPRivReda bih POdRužnica eLektROdistRibuciJa saRaJevO

Emil KučkovićLRc cRedit buReau

Saša LemezcentRaL bank Of bOsnia and heRzegOvina

Nebojsa MakaricRuzika tOPic Law fiRm

Branko MarićmaRiĆ & cO. Law fiRm

Davorin MarinkovićAdnan MataradžijameRfi d.O.O.

Emir NaimkadićJP eLektROPRivReda bih POdRužnica eLektROdistRibuciJa saRaJevO

Monija NogulicfeRk (ReguLatORy cOmmissiOn fOR eLectRicity in the fedeRatiOn Of bOsnia and heRzegOvina)

Aida PlivacPwc bOsnia and heRzegOvina

Olodar PrebanićLawyeRs Office tkaLcic-duLic, PRebanic, Rizvic & JusufbasiĆ-gOLOman

Marija Prskalo

Ðorðe RackovićcentRaL bank Of bOsnia and heRzegOvina

Predrag RadovanovićmaRiĆ & cO. Law fiRm

Branka RajicicPwc bOsnia and heRzegOvina

Goran SalihovicPROsecutOR’s Office Of bih

Nedzida Salihović-Whalencms Reich-ROhRwig hainz d.O.O.

Hasib SalkićJumP LOgistics d.O.O.

Adnan SarajlićLaw Office duRakOvic in assOciatiOn with wOLf theiss

Haris Sarajlićasa ŠPed

Jasmin SaricLaw Office custOvic in assOciatiOn with wOLf theiss

Arjana SelimićJP eLektROPRivReda bih POdRužnica eLektROdistRibuciJa saRaJevO

Amela SelmanagicwOLf theiss d.O.O.

277AcknowledgmenTs

Nihad SijerčićIvona SocefeRk (ReguLatORy cOmmissiOn fOR eLectRicity in the fedeRatiOn Of bOsnia and heRzegOvina)

Mehmed SpahoadvOkatska kanceLaRiJa sPahO

Hamdo TinjakministRy Of fOReign tRade and ecOnOmic ReLatiOns

Bojana Tkalčić-DjulićLawyeRs Office tkaLcic-duLic, PRebanic, Rizvic & JusufbasiĆ-gOLOman

Ruzica TopicRuzika tOPic Law fiRm

Sasa TopicRuzika tOPic Law fiRm

Edin ZameticadeRk (state eLectRicity ReguLatORy cOmmissiOn)

BoTswAnAGeoffrey Abraham Baah-PusuowisdOm secRetaRiaL seRvices (Pty.) Ltd.

Jeffrey BookbinderbOOkbindeR business Law

Kula BushibOtswana POweR cORPORatiOn

John Carr-HartleyaRmstROngs attORneys

Shingirirai ChazabOOkbindeR business Law

Gorata DiboteloaRmstROngs attORneys

Tatenda DumbaaRmstROngs attORneys

Edward W. Fasholé-Luke IILuke & assOciates

Prosenjit GuptaR k accOuntants

Akheel JinabhaiakheeL Jinabhai & assOciates

Julius Mwaniki Kanjachibanda, makgaLemeLe & cO.

David LawrenceshaRPs eLectRicaL (Pty.) Ltd.

Josia LebotseLegadima eLectRicaL

Sylvester Lekonemanica afRica Pty. Ltd.

Queen LetshaboLuke & assOciates

Patrick LewanikabOtswana POweR cORPORatiOn

Bokani MachinyacOLLins newman & cO.

Claude MadiabasoRegistRaR Of cOmPanies and inteLLectuaL PROPeRty

Mercia Bonzo Makgalemelechibanda, makgaLemeLe & cO.

Mmamoruti Supang Manewedeed RegistRy bOtswana

Jonathan MaphepagabOROne city cOunciL

Noddy MatengebOtswana POweR cORPORatiOn

Kgaotsang Matthews

Mark MckeeaRmstROngs attORneys

Finola McMahonOsei-Ofei swabi & cO.

Rebecca M. MgadlabOtswana POweR cORPORatiOn

Neo Thelma MoatlhodiLawyeR

Abel Walter ModimomOdimO & assOciates

MoilwazismO engineeRing (Pty.) Ltd.

Setho MokobibOOkbindeR business Law

Gordon MolefebOtswana POweR cORPORatiOn

Johannes MosanaweministRy Of LabOuR and hOme affaiRs

Petros MosholombebOtswana POweR cORPORatiOn

Mmatshipi Motsepemanica afRica Pty. Ltd.

Robert MpabangatRansuniOn itc

Walter MushicOLLins newman & cO.

Leonard MuzakPmg

Rajesh NarasimhangRant thORntOn LLP

Godfrey N. NthomiwaadministRatiOn Of Justice - high cOuRt Of bOtswana

Kwadwo Osei-OfeiOsei-Ofei swabi & cO.

Butler PhiriePwc bOtswana

Onkagetse PusoentsimOdimO & assOciates

Claudio RossishaRPs eLectRicaL (Pty.) Ltd.

Piyush SharmaPiyush shaRma attORneys & cO.

Daniel SwabiOsei-Ofei swabi & cO.

Moemedi J. TafaaRmstROngs attORneys

Frederick WebbaRmstROngs attORneys

Nilusha WeeraratnePwc bOtswana

Sipho ZigaaRmstROngs attORneys

BrAZil

ncm seRviçOs aduaneiROs Ltda

uti dO bRasiL Ltda

Maysa Abrahao Tavares VerzolasOuza, cescOn, baRRieu & fLesch advOgadOs

Eduardo AbrantessOuza, cescOn, baRRieu & fLesch advOgadOs

Marina Aguedade Luca, deRenussOn, schuttOff e azevedO advOgadOs

Antônio AiresdemaRest advOgadOs

Maria Lúcia Almeida Prado e SilvademaRest advOgadOs

Júlio Cesar AlvesnOROnha advOgadOs

Franklin Alves de Oliveira Gomes FilhoLObO & de RizzO advOgadOs

Ivana Amorim de Coelho BomfimmachadO, meyeR, sendacz e OPice advOgadOs

Edinilson ApolinarioPwc bRaziL

Pedro Vitor Araujo da CostavitOR cOsta advOgadOs

Leonardo Ricardo Arvate AlvaressOuza, cescOn, baRRieu & fLesch advOgadOs

Mariana AssefsOuza, cescOn, baRRieu & fLesch advOgadOs

Josef AzulaybaRbOsa, müssnich & aRagãO advOgadOs

Bruno BalducciniPinheiRO netO advOgadOs

Armando BalteirovitOR cOsta advOgadOs

Rafael Baptista BaleronisOuza, cescOn, baRRieu & fLesch advOgadOs

Sarah BarbassasOuza, cescOn, baRRieu & fLesch advOgadOs

Bruno BarbosaveiRanO advOgadOs

Priscyla BarbosaveiRanO advOgadOs

Matheus BarcelosbaRbOsa, müssnich & aRagãO advOgadOs

Roberto BekiermanfRaga, bekieRman e cRistianO advOgadOs

Gilberto BellezabeLLeza & bataLha c. dO LagO aRquitetOs assOciadOs

David BenolielnOROnha advOgadOs

Marcello BernardesPinheiRO netO advOgadOs

João Pedro BerwangermachadO, meyeR, sendacz e OPice advOgadOs

Camila BiraldemaRest advOgadOs

Amir Bocayuva CunhabaRbOsa, müssnich & aRagãO advOgadOs

Adriano Borgesde vivO, whitakeR e castRO advOgadOs

Pedro Pio BorgesmachadO, meyeR, sendacz e OPice advOgadOs

Fernanda BortoliniPinheiRO netO advOgadOs

Carlos BragasOuza, cescOn, baRRieu & fLesch advOgadOs

Leonardo BrandaoeRnst & yOung seRviçOs tRibutáRiOs ss

Sergio BronsteinveiRanO advOgadOs

João Henrique BrumdOminges e PinhO cOntadORes

Marcus BrumanodemaRest advOgadOs

Matheus Bueno de OliveiraPvg advOgadOs

Frederico BuosiveLLa PugLiese buOsi guidOni

Dennis C. De Paula SilvacOmPanhia dOcas dO estadO de sãO PauLO (cOdesP)

Renato CanizaresdemaRest advOgadOs

Luiz Henrique CapelibRaziLian eLectRicity ReguLatORy agency (aneeL)

Simone CardosoeRnst & yOung seRviçOs tRibutáRiOs ss

Angela CarvalhosOuza, cescOn, baRRieu & fLesch advOgadOs

David CarvalhokRaft advOgadOs assOciadOs

Marina CarvalhoeRnst & yOung seRviçOs tRibutáRiOs ss

Thiago Carvalho StobnOROnha advOgadOs

Ramon CastilhosOuza, cescOn, baRRieu & fLesch advOgadOs

Rodrigo CastroveiRanO advOgadOs

Eduardo ChavesRayes & fagundes advOgadOs

Renato Chiodarode vivO, whitakeR e castRO advOgadOs

Isabela CoelhosOuza, cescOn, baRRieu & fLesch advOgadOs

Ricardo E. Vieira CoelhoPinheiRO netO advOgadOs

Roberta Coelho de Souza BatalhademaRest advOgadOs

Vivian Coelho dos Santos BrederuLhôa cantO, Rezende e gueRRa-advOgadOs

Jarbas ContinPwc bRaziL

Luiz Felipe Cordeirochediak, LOPes da cOsta, cRistOfaRO, menezes côRtes, Rennó e aRagãO advOgadOs

Marcel CordeiroPwc bRaziL

Pedro CostabaRbOsa, müssnich & aRagãO advOgadOs

Bruno Henrique Coutinho de AguiarRayes & fagundes advOgadOs

Marcelo CristianofRaga, bekieRman e cRistianO advOgadOs

Juliana Cristina Ramos de CarvalhosOuza, cescOn, baRRieu & fLesch advOgadOs

Camilla CunhabaRbOsa, müssnich & aRagãO advOgadOs

Gabriel da Câmara de QueirozdemaRest advOgadOs

Carlos da Costa e Silva FilhovieiRa, Rezende, baRbOsa e gueRReiRO advOgadOs

Adriana DaiutodemaRest advOgadOs

João Luis Ribeiro de AlmeidademaRest advOgadOs

João Claudio De Luca Juniorde Luca, deRenussOn, schuttOff e azevedO advOgadOs

Beatriz Gross Bueno de Moraes Visnevskide vivO, whitakeR e castRO advOgadOs

Daniela de Pontes AndradeLObO & de RizzO advOgadOs

Eduardo DepassierLOeseR e PORteLa advOgadOs

Claudia Derenusson Riedelde Luca, deRenussOn, schuttOff e azevedO advOgadOs

Heloisa Bonciani Nader di CuntoduaRte gaRcia, caseLLi guimaRães e teRRa advOgadOs

Daniel Antonio DiasLObO & de RizzO advOgadOs

Rodrigo DiasLefOsse advOgadOs

Wagner Dockhorn

José Ricardo dos Santos Luz JúniorduaRte gaRcia, caseLLi guimaRães e teRRa advOgadOs

Andre DrighettiLazzaRini mORetti e mORaes advOgadOs

Brigida Melo e Cruz Gama FilhoPinheiRO netO advOgadOs

Ingrid E.T. Schwarz de MendonçanOROnha advOgadOs

Marcelo EliasPinheiRO guimaRães advOgadOs

Rafael EnyOLivéRiO advOgadOs


João Paulo F.A. FagundesRayes & fagundes advOgadOs

Fabio FalkenburgermachadO, meyeR, sendacz e OPice advOgadOs

Flavio FantuccieRnst & yOung seRviçOs tRibutáRiOs ss

Ticiana FaveiromachadO, meyeR, sendacz e OPice advOgadOs

Beatriz FelittesOuza, cescOn, baRRieu & fLesch advOgadOs

Iara Ferfoglia Gomes Dias VilardimachadO, meyeR, sendacz e OPice advOgadOs

Alexsander Fernandes de AndradeduaRte gaRcia, caseLLi guimaRães e teRRa advOgadOs

João Guilherme FerreiranOROnha advOgadOs

Guilherme Filardide Luca, deRenussOn, schuttOff e azevedO advOgadOs

Gabriel Fiuzachediak, LOPes da cOsta, cRistOfaRO, menezes côRtes, Rennó e aRagãO advOgadOs

Daniela FlorianoRayes & fagundes advOgadOs

Paulo Roberto Fogarolli FilhoduaRte gaRcia, caseLLi guimaRães e teRRa advOgadOs

Julian Fonseca Peña Chediakchediak, LOPes da cOsta, cRistOfaRO, menezes côRtes, Rennó e aRagãO advOgadOs

Luiz Carlos FragafRaga, bekieRman e cRistianO advOgadOs

Luiz FrançacastRO, baRROs, sObRaL, gOmes advOgadOs

Raphael FreitasLefOsse advOgadOs

Henrique Funk Lo SardoLazzaRini mORetti e mORaes advOgadOs

Renato G.R. MaggiomachadO, meyeR, sendacz e OPice advOgadOs

Rafael GagliardidemaRest advOgadOs

Diego GalvãomachadO, meyeR, sendacz e OPice advOgadOs

Rodrigo Garcia da FonsecaOsORiO e maya feRReiRa advOgadOs

Rafaella Gentil Gervaerdchediak, LOPes da cOsta, cRistOfaRO, menezes côRtes, Rennó e aRagãO advOgadOs

Murilo GerminianimachadO, meyeR, sendacz e OPice advOgadOs

Andréa Giamondo Massei RossiLObO & de RizzO advOgadOs

Luiz Marcelo GoisbaRbOsa, müssnich & aRagãO advOgadOs

Rodrigo Gomes MaianOROnha advOgadOs

Fernanda GonçalvessOuza, cescOn, baRRieu & fLesch advOgadOs

Diógenes Gonçalves NetoPinheiRO netO advOgadOs

Eduardo Ferraz GuerragueRRa e batista advOgadOs

Federico H. GodeRnst & yOung seRviçOs tRibutáRiOs ss

Enrique HadadLOeseR e PORteLa advOgadOs

Felipe HanszmannvieiRa, Rezende, baRbOsa e gueRReiRO advOgadOs

Carlos Alberto IaciaPwc bRaziL

Rogério Jorgeaes eLetROPauLO

Gisleyne KagamidaeRnst & yOung seRviçOs tRibutáRiOs ss

Naira KawanamieRnst & yOung seRviçOs tRibutáRiOs ss

Breno KingmavieiRa, Rezende, baRbOsa e gueRReiRO advOgadOs

Dan KraftkRaft advOgadOs assOciadOs

Everaldo LacerdacaRtORiO maRitimO

José Paulo Lago Alves PequenonOROnha advOgadOs

Thomás LampsterPinheiRO netO advOgadOs

Rodrigo Lara Alves da SilvaRayes & fagundes advOgadOs

Juliano Lazzarini MorettiLazzaRini mORetti e mORaes advOgadOs

José Augusto LealcastRO, baRROs, sObRaL, gOmes advOgadOs

Alexandre LeitesOuza, cescOn, baRRieu & fLesch advOgadOs

Alexandre Leite Ribeiro do Vallevm&L sOciedade de advOgadOs

Karina LernerbaRbOsa, müssnich & aRagãO advOgadOs

Paloma Valeria Lima MartinsmachadO, meyeR, sendacz e OPice advOgadOs

Ana Beatriz LoboveiRanO advOgadOs

Maury Lobo de Athaydechaves, geLman, machadO, giLbeRtO e baRbOza

Fernando LoeserLOeseR e PORteLa advOgadOs

Marcelo LopesveiRanO advOgadOs

Tiago LopessOuza, cescOn, baRRieu & fLesch advOgadOs

José Andrés Lopes da Costa Cruzchediak, LOPes da cOsta, cRistOfaRO, menezes côRtes, Rennó e aRagãO advOgadOs

Marina MaccabellidemaRest advOgadOs

Pedro MacielLefOsse advOgadOs

Lucilena MadalenoeRnst & yOung LLP

Camila MaiaPinheiRO guimaRães advOgadOs

José Guilherme do Nascimento MalheirosOuza, cescOn, baRRieu & fLesch advOgadOs

Estêvão MalletmaLLet e advOgadOs assOciadOs

Camila Mansur Haddad O. SantosLazzaRini mORetti e mORaes advOgadOs

Stephanie Manzi Lopes SchiavinatosOuza, cescOn, baRRieu & fLesch advOgadOs

Glaucia Mara CoelhomachadO, meyeR, sendacz e OPice advOgadOs

Johnatan MaranhaoPinheiRO netO advOgadOs

Georges Louis Martens Filhode vivO, whitakeR e castRO advOgadOs

Stefania Martignagode Luca, deRenussOn, schuttOff e azevedO advOgadOs

Vinicius MartinssOuza, cescOn, baRRieu & fLesch advOgadOs

Renata Martins de OliveiramachadO, meyeR, sendacz e OPice advOgadOs

Laura Massetto MeyerPinheiRO guimaRães advOgadOs

Davi Medina VilelavieiRa, Rezende, baRbOsa e gueRReiRO advOgadOs

Aloysio Meirelles de MirandauLhôa cantO, Rezende e gueRRa-advOgadOs

Camila Mendes Vianna Cardosokincaid | mendes vianna advOgadOs

Marianne Mendes WebbersOuza, cescOn, baRRieu & fLesch advOgadOs

Mônica MissakanOROnha advOgadOs

Maria Eduarda MoogcastRO, baRROs, sObRaL, gOmes advOgadOs

Lycia MoreirafRaga, bekieRman e cRistianO advOgadOs

Wagner Moreira Gonçalves cOmPanhia dOcas dO estadO de sãO PauLO (cOdesP)

Renata M. Moreira LimaLazzaRini mORetti e mORaes advOgadOs

Gustavo MorelveiRanO advOgadOs

Renata MorelliRayes & fagundes advOgadOs

Vladimir Mucury Cardosochediak, LOPes da cOsta, cRistOfaRO, menezes côRtes, Rennó e aRagãO advOgadOs

Rodrigo MunhozeRnst & yOung seRviçOs tRibutáRiOs ss

Ian MunizveiRanO advOgadOs

Ana Carolina MusavieiRa, Rezende, baRbOsa e gueRReiRO advOgadOs

Cássio S. NamursOuza, cescOn, baRRieu & fLesch advOgadOs

Marcelo NataledeLOitte tOuche tOhmatsu

Jorge NemrLeite, tOstO e baRROs

Rosy Nery GuimarãesRn aRquitetuRa

Victor Ti Yuen NgnOROnha advOgadOs

Flavio Nicoletti Siqueirasttas

Walter Nimirde vivO, whitakeR e castRO advOgadOs

Sergio Niskier

Flavio Nunes

Mariana NuneseRnst & yOung seRviçOs tRibutáRiOs ss

Michael O’ConnorgueRRa e batista advOgadOs

Daniel OliveirasOuza, cescOn, baRRieu & fLesch advOgadOs

Evany OliveiraPwc bRaziL

Matheus Bastos OliveirademaRest advOgadOs

Lidia Amalia Oliveira Ferrantivm&L sOciedade de advOgadOs

Eduardo Ono TerashimademaRest advOgadOs

Priscilla Palazzode vivO, whitakeR e castRO advOgadOs

Gyedre Palma Carneiro de OliveirasOuza, cescOn, baRRieu & fLesch advOgadOs

Rogério Rabelo PeixotobancO centRaL dO bRasiL

Paulo PenteadoveiRanO advOgadOs

Nivio Perez dos Santosnew-Link cOm. ext. Ltda

Claudio PieruccettivieiRa, Rezende, baRbOsa e gueRReiRO advOgadOs

Luanda Pinto Backheuserde Luca, deRenussOn, schuttOff e azevedO advOgadOs

Antonio Claudio Pinto da FonsecacOnstRutORa mg Ltda

Andréa Pitthan Françolinde vivO, whitakeR e castRO advOgadOs

Cassia PizzottidemaRest advOgadOs

Raphael PolitoRayes & fagundes advOgadOs

Renato PoltronieridemaRest advOgadOs

Antonio Celso PuglieseveLLa PugLiese buOsi guidOni

Mickaella QuirinoeRnst & yOung seRviçOs tRibutáRiOs ss

Dario RabaysOuza, cescOn, baRRieu & fLesch advOgadOs

João RamossOuza, cescOn, baRRieu & fLesch advOgadOs

Carlos Alberto Ramos de VasconcelosdemaRest advOgadOs

Ronaldo RayesRayes & fagundes advOgadOs

Gabriella ReaouLhôa cantO, Rezende e gueRRa-advOgadOs

Lukas Matthias Rhombergde vivO, whitakeR e castRO advOgadOs

Andreza RibeirosOuza, cescOn, baRRieu & fLesch advOgadOs

Juliana RibeiromachadO, meyeR, sendacz e OPice advOgadOs

Eliane Ribeiro GagoduaRte gaRcia, caseLLi guimaRães e teRRa advOgadOs

Laura Ribeiro Vissotto1º caRtóRiO de nOtas de sãO JOsé dOs camPOs

Carolina RodriguesmachadO, meyeR, sendacz e OPice advOgadOs

Mariana RodriguessOuza, cescOn, baRRieu & fLesch advOgadOs

Viviane RodriguessOuza, cescOn, baRRieu & fLesch advOgadOs

Suzanna RomerovieiRa, Rezende, baRbOsa e gueRReiRO advOgadOs

Gabriela RoquesOuza, cescOn, baRRieu & fLesch advOgadOs

Marcos Roriz Jardim FilhomachadO, meyeR, sendacz e OPice advOgadOs

279AcknowledgmenTs

Lia RostonRayes & fagundes advOgadOs

Gustavo RottadeLOitte tOuche tOhmatsu

Luis Augusto Roux Azevedode Luca, deRenussOn, schuttOff e azevedO advOgadOs

Diogo SampaioPwc bRaziL

Rafael SantossOuza, cescOn, baRRieu & fLesch advOgadOs

Carolina Santos CostamachadO, meyeR, sendacz e OPice advOgadOs

Anelise Maria Jircik Sassonaes eLetROPauLO

Julia Schulz RotenbergdemaRest advOgadOs

Sabine Schuttoffde Luca, deRenussOn, schuttOff e azevedO advOgadOs

Lucas SeabramachadO, meyeR, sendacz e OPice advOgadOs

Gabriel SeijosOuza, cescOn, baRRieu & fLesch advOgadOs

Fernando SemerdjianLObO & de RizzO advOgadOs

Erik SernikveLLa PugLiese buOsi guidOni

Sydney Simonaggioaes eLetROPauLO

Michel Siqueira BatistavieiRa, Rezende, baRbOsa e gueRReiRO advOgadOs

Walter StuberwaLteR stubeR cOnsuLtORia JuRídica

Priscila Sun Min ParkdemaRest advOgadOs

Daniel SzyfmanmachadO, meyeR, sendacz e OPice advOgadOs

Wilson Tadeu Mendes LimaLima eLetRicistas

Rodrigo TakanomachadO, meyeR, sendacz e OPice advOgadOs

Bruno Tanus Job e MeirasOuza, cescOn, baRRieu & fLesch advOgadOs

Milena Tavares Fenebergde vivO, whitakeR e castRO advOgadOs

Celina Teixeira18º OficiO de nOtas

Rodrigo TeixeiraLObO & de RizzO advOgadOs

Maurício Teixeira dos SantossOuza, cescOn, baRRieu & fLesch advOgadOs

Marcelo Tendolini SaciottoRayes & fagundes advOgadOs

Milena TesserRayes & fagundes advOgadOs

Marienne Aparecida Tesser de AlmeidaseRasa sa

Carlos Texeira

Marcos Tiraboschide Luca, deRenussOn, schuttOff e azevedO advOgadOs

Priscila TrevisanRayes & fagundes advOgadOs

Oswaldo Cesar Trunci de OliveiramachadO, meyeR, sendacz e OPice advOgadOs

Suslei Tufaniukaes eLetROPauLO

Ticiana Valdetaro Biachi Ayalachediak, LOPes da cOsta, cRistOfaRO, menezes côRtes, Rennó e aRagãO advOgadOs

Bruno ValentePwc bRaziL

Ronaldo C. VeiranoveiRanO advOgadOs

Anna Carolina VenturiniPinheiRO netO advOgadOs

Ademilson VianademaRest advOgadOs

Rafael Vitelli Depieri1º caRtóRiO de nOtas de sãO JOsé dOs camPOs

José Carlos WahleveiRanO advOgadOs

Eduardo Guimarães WanderleyveiRanO advOgadOs

Thiago WscieklicasOuza, cescOn, baRRieu & fLesch advOgadOs

Karin Yamauti HatanakasOuza, cescOn, baRRieu & fLesch advOgadOs

Brunei dArussAlAm

ccw PaRtneRshiP

PenggeRak, PRime ministeR’s Office

Rena Azlina Abd AzizministRy Of finance

Norul Adibah AbdullahministRy Of finance

Nur Shahreena Abdullahtabung amanah PekeRJa

Khairul Bariah AhmadROyaL custOms and excise dePaRtment

Norhayati AhmadsePakat setia PeRunding (b) sdn bhd

Erma Ali RahmanministRy Of finance

Zainah AzharanautORiti mOnetaRi bRunei daRussaLam

Ching Yee ChancheOk advOcates & sOLicitORs

Robin CheokcheOk advOcates & sOLicitORs

Danny ChuabRunei tRansPORting cOmPany

Siti Zulailah Haji Abdullahtabung amanah PekeRJa

Hajah Norahimah Haji AjidePaRtment Of LabOR, ministRy Of hOme affaiRs

Mohamad Saiful Adilin Haji EdinministRy Of finance

Haji Omar Haji Mohd Dalitabung amanah PekeRJa

Amal Hayati Haji Suhailitabung amanah PekeRJa

Reza Haji Zainalbank isLam bRunei daRussaLam

Khairunnisa HashimministRy Of finance

Rachel HiideLOitte and tOuche management seRvices Pte. Ltd.

Hjh Yuria Abyana Hj AhmadministRy Of industRy and PRimaRy ResOuRces buiLding

Hjh Durratul Bahiah Hj Md AsarideLOitte & tOuche bRunei

Chiao Hui LimministRy Of finance

Norizzah Hazirah HusindePaRtment Of LabOR, ministRy Of hOme affaiRs

Mohd Shafique HussainPadian amiR cOnsORtium sdn bhd

Nurazim Mohd Yussof JohariministRy Of finance

Roaizan JohariautORiti mOnetaRi bRunei daRussaLam

Zuleana KassimLee cORPORatehOuse assOciates

Khatyrena KifliministRy Of finance

Cynthia Kongwka & assOciates

John LeeLee JOng eLectRicaL cO. sdn bhd

Kin Chee LeeLee cORPORatehOuse assOciates

Rick Liawhamzah hassan cOnsuLtant

Sei Kee LimministRy Of finance

Dazlina MatahirministRy Of finance

Will MeikleaRkitek ibRahim

Musa MetalidePaRtment Of eLectRicaL seRvices

Maswadi Mohsin

Wafiy MoslimministRy Of finance

Salman NabiministRy Of finance

Nava Palaniandyahmad isa & PaRtneRs

Najeebah Pehin SulaimanministRy Of industRy and PRimaRy ResOuRces buiLding

Dk Masleda Pg DaudministRy Of finance

Dk Asmaa Hani Pg OmaraliministRy Of finance

Mariani Haji SabtuministRy Of industRy and PRimaRy ResOuRces buiLding

Baqthier SariautORiti mOnetaRi bRunei daRussaLam

Karthigeyan SrinivasanautORiti mOnetaRi bRunei daRussaLam

Chairani SulaimanministRy Of finance

Shazali SulaimankPmg

Eddie SunnyministRy Of finance

Wario TacbadaRkitek haza

Zarina TajuddinministRy Of finance

Bernard Tan Thiam Swee

Sudhan Thankappanb.h.f. technOLOgies sdn bhd

Ting Tiu PhengaRkitek ting

Norolazna TonggaltakafuL bRunei am sdn bhd

Angela S. K Wongshm syneRgy management seRvices

Cecilia WongtRicOR (b) sdn bhd

Lucy WongLucy wOng & assOciates

Wei Yeh LimministRy Of finance

Haji Syaheer Yusofftabung amanah PekeRJa

BulgAriA

buLgaRian natiOnaL bank

geOdesy, caRtOgRaPhy and cadastRe agency

Svetlin AdrianovPenkOv, maRkOv & PaRtneRs

Ekaterina AleksovaPwc buLgaRia

Stefan Angelovv cOnsuLting buLgaRia

Rusalena AngelovadJingOv, gOuginski, kyutchukOv & veLichkOv

Peter AntonovdOkOvska, atanasOv & PaRtneRs Law fiRm

Ivo BaevivO baev & PaRtneRs

Ganka BelchevabeLcheva & kaRadJOva LLP

Ilian BeslemeshkigeORgiev, tOdOROv & cO.

Plamen BorissovbORissOv & PaRtneRs

Tsvetana ChouklevadOkOvska, atanasOv & PaRtneRs Law fiRm

Christopher ChristovPenev LLP

Maria DanailovadanaiLOva, tOdOROv and PaRtneRs Law fiRm

Emil DelchevdeLchev & PaRtneRs

Kostadinka Delevagugushev & PaRtneRs

Irina DilkinskaPenev LLP

George DimitrovdimitROv, PetROv & cO.

Nataliya Dimovacez distRibutiOn buLgaRia ad, membeR Of cez gROuP

Ina Dobriyanovacez distRibutiOn buLgaRia ad, membeR Of cez gROuP

Iva GeorgievatsvetkOva bebOv kOmaRevski

Kremena GonzovadeLchev & PaRtneRs

Vasilena GoranovaPenkOv, maRkOv & PaRtneRs

Ralitsa GouglevadJingOv, gOuginski, kyutchukOv & veLichkOv

Kristina GounevadObRev & LyutskanOv

Katerina GramatikovadObRev & LyutskanOv

Mariya GrigorovadinOva Rusev & PaRtneRs

Dimitar Grozdanovkinkin & PaRtneRs

Hristian GueorguievdinOva Rusev & PaRtneRs

Stefan Gugushevgugushev & PaRtneRs

Nadia HadjovsPasOv & bRatanOv LawyeRs’ PaRtneRshiP

Vassil HadjovsPasOv & bRatanOv LawyeRs’ PaRtneRshiP

Aladin HarfanaLadin buiLding Ltd.

Yassen Hristevkinkin & PaRtneRs

Velyana HristovaPenkOv, maRkOv & PaRtneRs

Iliya IlievPRimORska audit cOmPany - membeR Of RusseLL bedfORd inteRnatiOnaL

Ginka IskrovaPwc buLgaRia

Vesela KabatliyskadinOva Rusev & PaRtneRs

Yavor KambourovkambOuROv & PaRtneRs

Mina KapsazovaPwc buLgaRia

Niya Kehayovacez distRibutiOn buLgaRia ad, membeR Of cez gROuP

Stoina KirazovaPenev LLP

Hristina KirilovakambOuROv & PaRtneRs

Donko KolevRaiffeisen ReaL estate Ltd.

Ilya KomarevskitsvetkOva bebOv kOmaRevski


Yavor KostovaRsOv, nachev, ganeva

Yordan KostovLegaLex Law Office

Tsvetan KrumovschOenheRR

Stephan KyutchukovdJingOv, gOuginski, kyutchukOv & veLichkOv

Nina LazarovaRegistRy agency Of buLgaRia

Todor ManevdObRev & LyutskanOv

Ivan MarinovdeLchev & PaRtneRs

Elena MarkovaRegistRy agency Of buLgaRia

Magi Markovasba buLgaRian Ltd.

Eleonora MateinatsvetkOva bebOv kOmaRevski

Dimitrinka Metodievagugushev & PaRtneRs

Slavi MikinskiLegaLex Law Office

Viara MoukovadOkOvska, atanasOv & PaRtneRs Law fiRm

Vladimir NatchevaRsOv, nachev, ganeva

Yordan NaydenovbOyanOv & cO.

Valentina Nedkovacibank

Elitsa Nikolova-DimitrovaORbit

Emil NovakovvibO

Maria PashalievaPenkOv, maRkOv & PaRtneRs

Sergey PenevPenev LLP

Victoria PenkovadyuLgeROva & PenkOva Law fiRm

Daniela Petkovakinkin & PaRtneRs

Teodora PopovaPenev LLP

Bozkho PoryazovdeLchev & PaRtneRs

Nikolay Radevkinkin & PaRtneRs

Stefan RadevmuLtibRands

Ina RaikovasPasOv & bRatanOv LawyeRs’ PaRtneRshiP

Ludmil RangelovORbit

Anna RizovawOLf theiss

Milen RusevdinOva Rusev & PaRtneRs

Aneta SarafovadanaiLOva, tOdOROv and PaRtneRs Law fiRm

Vanya ShubelievadanaiLOva, tOdOROv and PaRtneRs Law fiRm

Diana Shumanskakinkin & PaRtneRs

Georgi SlanchevdOkOvska, atanasOv & PaRtneRs Law fiRm

Dimitar SlavchevPenkOv, maRkOv & PaRtneRs

Silviya Spasovakinkin & PaRtneRs

Julian SpassovmcgRegOR & PaRtneRs

Krum Stanchev

Nina StoevaLegaLex Law Office

Tsvetelina Stoilova-Valkanovakinkin & PaRtneRs

Konstantin Stoyanovgugushev & PaRtneRs

Roman StoyanovPenkOv, maRkOv & PaRtneRs

Vessela Tcherneva-Yankovav cOnsuLting buLgaRia

Yordan TerzievaRsOv, nachev, ganeva

Alexandrina Terziyskagugushev & PaRtneRs

Kaloyan TodorovdanaiLOva, tOdOROv and PaRtneRs Law fiRm

Svilen TodorovtOdOROv & dOykOva Law fiRm

Viktor TokushevtOkushev and PaRtneRs

Georgi TsonchevschOenheRR

Irina TsvetkovaPwc buLgaRia

Georgi TzvetkovdJingOv, gOuginski, kyutchukOv & veLichkOv

Miroslav VarnalievunimasteRs LOgistics PLc.

Bianca VelevadyuLgeROva & PenkOva Law fiRm

Siyana Velevakinkin & PaRtneRs

Mariana VelichkovatsvetkOva bebOv kOmaRevski

Nedyalka VylchevadeLchev & PaRtneRs

Iliyana ZhotevaRegistRy agency Of buLgaRia

BurkinA FAso

bceaO

cabinet JOhn w. ffOOks & cO., membeR Of bOwman giLfiLLan afRica gROuP

navitRans

Pierre Abadiecabinet PieRRe abadie

Seydou Balamaetude maîtRe baLama seydOu

Aimé BonkoungousOnabeL

Bobson Coulibalycabinet d’avOcats baRthéLemy keRe

Denis DawendeOffice nOtaRiaL me Jean ceLestin zOuRe

Seydou Diarra

Fulgence Habiyaremyecabinet d’avOcats baRthéLemy keRe

Olé Alain Kamdembs assOciates saRL

Kamcabinet kam et sOme

Césaire Kamboucabinet d’aRchitectuRe agORa

Barthélémy Kerecabinet d’avOcats baRthéLemy keRe

Gilbert Kibtonrécefac

Moumouny Kopihocabinet d’avOcats mOumOuny kOPihO

Colette LefebvreinsPectiOn du tRavaiL

Abraham LiadanPwc côte d’ivOiRe


Ali Neyacabinet d’avOcats aLi neya

Sayouba Neyacabinet d’avOcats aLi neya

N. Henri OuedraogodiRectiOn généRaLe des imPôts

Oumarou Ouedraogocabinet OuedRaOgO

Ousmane Honore OuedraogomaisOn de L’entRePRise du buRkina fasO

Pascal Ouedraogocabinet d’avOcats baRthéLemy keRe

Sawadogo W. PulchérieministeRe de La Justice - tRibunaL d’instance de OuagadOugOu

Jean Georges SanogohmOvis buRkina fasO sa

Moussa Ousmane SawadogodiRectiOn généRaLe des imPôts

Moussa SogodogoavOcat à La cOuR

Hyppolite TapsobaministeRe de La Justice - tRibunaL d’instance de OuagadOugOu



Yacouba TraorécOmmune de OuagadOugOu

Bouba YaguibouscPa yaguibOu & yanOgO

Albert Zomacabinet d’avOcats aLi neya

Bogore ZongochambRe natiOnaLe des huissieRs de Justice du buRkina fasO

Sylvie Zongocabinet PieRRe abadie

Ousmane Prosper ZoungranatRibunaL de gRande instance de OuagadOugOu

Burundi

banque de La RéPubLique du buRundi

Sylvestre BanzubazeavOcat au baRReau du buRundi

Jean Marie BarambonauniveRsité du buRundi

Cyprien BigirimanaministèRe de La Justice

Adolphe Birehanisengeagence de PROmOtiOn des investissements

Jean Bosco Habumuremyiguichet unique de buRundi

Emmanuel Hakizimanacab. d’avOcats-cOnseiLs

René-Claude MadebariensafRica buRundi Limited

Rodrigue Majamberebnm & cO. advOcates

Stanislas MakorokauniveRsité du buRundi

Mathias ManirakizaecObank

Abdul MtokaRubeya & cO. advOcates

Anatole NahayouniveRsité du buRundi

Horace Ncutiyumuhetoncuti Law fiRm & cOnsuLtancy

Olivier NdayikengurutseavOcat au baRReau du buRundi

Charles Nihangaza

Consolate NingarukiyeRubeya & cO. advOcates

Gustave NiyonzimamkOnO & cO. advOcates

Janvier NsengiyumvaRegidesO

Amissi Ntangibinguraguichet unique de buRundi

Antoine NtisiganasOdetRa Ltd.

Patrick-Didier Nukuricabinet nukuRi

François NyamoyaavOcat à La cOuR

Gilbert L.P. NyatanyiensafRica buRundi Limited

Robert Nzambimananzambi + cOncePts

Déogratias NzembaavOcat à La cOuR

Willy RubeyaRubeya & cO. advOcates

Clémence RwamoministèRe de La Justice

Isaac RwankinezaentRePRise btce

Fabien Segatwaetude me segatwa

cABo verde

emPResa de eLectRicidade e agua (eLectRa)

José Manuel AndradenúcLeO OPeRaciOnaL da sOciedade de infORmaçãO

Joana Andrade CorreiaRaPOsO beRnaRdO & assOciadOs

Constantino Cabralmtcv cabO veRde

Paulo CâmaraséRvuLO & assOciadOs

Vasco Carvalho Oliveira Ramosengic engenheiROs assOciadOs Lda

Nancy Nery CostaiLidiO cRuz & assOciadOs - sOciedade de advOgadOs RL

Ilídio CruziLidiO cRuz & assOciadOs - sOciedade de advOgadOs RL

Manuel de PinasamP - sOciedades de advOgadOs

Dunia DelgadoPwc PORtugaL

Jorge Lima Delgado LopesnúcLeO OPeRaciOnaL da sOciedade de infORmaçãO

Amanda FernandesiLidiO cRuz & assOciadOs - sOciedade de advOgadOs RL

Sofia Ferreira EnriquezRaPOsO beRnaRdO & assOciadOs

Florentino Jorge Fonseca JesusengineeR

Solange Furtado Sanchessf&Lb, sOciedade de advOgadOs, RL

Joana Gomes RosaadvOcacia - cOnsuLtORia

Ana Cristina Lopes SemedobancO de cabO veRde

Julio Martins JuniorRaPOsO beRnaRdO & assOciadOs

Jacqueline Djamila PapasianavacO

João PereirafPs

Arlindo Pereira TavaresaRLindO tavaRes advOgadOs

José Manuel Pinto MonteiroadvOgadOs & JuRiscOnsuLtOs

Clóvis RamosiLidiO cRuz & assOciadOs - sOciedade de advOgadOs RL

Nelson Raposo BernardoRaPOsO beRnaRdO & assOciadOs

José Rui de Senaagência de desPachO aduaneiRO feRReiRa e sena Lda

Tito Lívio Santos Oliveira Ramosengic engenheiROs assOciadOs Lda

281AcknowledgmenTs

Henrique Semedo BorgesLaw fiRm semedO bORges

José SpinolafPs

Salvador VarelaadvOcacia cOnsuLtORia JuRídica

Liza Helena VazPwc PORtugaL

Leendert VerschoorPwc PORtugaL

cAmBodiA

cRedit buReau (cambOdia) cO. Ltd.

eRnst & yOung

geneRaL dePaRtment Of taxatiOn

tROis s (cambOdge) LOgistics sOLutiOn

Borany BonaRbitRatiOn cOunciL fOundatiOn

Romain Brenasin/On aRchitectuRe

Lam BuimaeRsk Line cambOdia

Chanmalise BunPwc cambOdia

Seng Bun Huyamauta asia

Eav Bunvengaw & PaRtneRs

Raksa ChanaRbitRatiOn cOunciL fOundatiOn

Uy Chanthearyamauta asia

Phanin CheammuniciPaLity Of PhnOm Penh buReau Of uRban affaiRs

Heng ChhayR&t sOk & heng Law Office

Ouk ChittraeLectRicité du cambOdge (edc)

Om DararithministRy Of cOmmeRce

Martin DesautelsdfdL LegaL & tax

Antoine Fontainebun & assOciates

Anthony S. Gaglardigs miLLennium

Bradley J. GordongORdOn & assOciates

Michael GordonkPmg

Darwin Hem

Pagnawat HengP&a asia Law fiRm

Charles Ngoc-Khoi Hoanghbs Law

Sotheary HoutR&t sOk & heng Law Office

Udomvityea ImdfdL mekOng (cambOdia) cO., Ltd.

Sophealeak Ingbun & assOciates

Buth KeokolReakdeveLOP and RefORm Law fiRm

Sophorne KheangdfdL mekOng (cambOdia) cO., Ltd.

Sodany KoyministRy Of cOmmeRce

Alex LarkindfdL mekOng (cambOdia) cO., Ltd.

Leang Chhay LayR&t sOk & heng Law Office

Vicheka LayR&t sOk & heng Law Office

Sim Laysymvdb LOi

Sopoirvichny LyR&t sOk & heng Law Office

Tayseng Lyhbs Law

Sereyvathny MaoP&a asia Law fiRm

Nimmith MenaRbitRatiOn cOunciL fOundatiOn

Peter Meweshbs Law

Samorn Mikehbs Law

Sovannith NgetP&a asia Law fiRm

Daniel Noonan

Jude OcampodfdL mekOng (cambOdia) cO., Ltd.

Clint O’Connellvdb LOi

Sophea OmacLeda bank PLc.

August PhamdeLmaR inteRnatiOnaL cambOdia

Duch Pharyaw & PaRtneRs

Ham Pheaham Phea Law Office

Ham Pheamarinaham Phea Law Office

Allen PrakP&a asia Law fiRm

Borapyn PydfdL mekOng (cambOdia) cO., Ltd.

Matthew RendallsOk siPhana & assOciates

James RobertskPmg

Muny SamrethPwc cambOdia

Sokla SanP&a asia Law fiRm

Vathana SardfdL mekOng (cambOdia) cO., Ltd.

Dave L. SeibertgORdOn & assOciates

Leung SengkcP cambOdia Ltd.

Sophea Sin

Billie Jean Slott

San Socheatahbs Law fiRm & cOnsuLtants

Sao SocheatasOk siPhana & assOciates

Vouchneng SokR&t sOk & heng Law Office

Sim SokhengministRy Of cOmmeRce

Tang SokuntheaPwc cambOdia

Pheang SokvirakPwc cambOdia

Tiv SophonnoraR&t sOk & heng Law Office

Nika Sourvdb LOi

Phin Sovathbun & assOciates

Samnang Sun

Leangchhoung TaingaRbitRatiOn cOunciL fOundatiOn

Janvibol TiptiP & PaRtneRs

Darithreangsey ToucheRnst & yOung

Chher VirakPhnOm Penh municiPaL cOuRt Of fiRst instance

Thearith YousOk siPhana & assOciates

Bun Youdybun & assOciates

Potim Yunvdb LOi

cAmeroonAbel Piskopani Armelle SilvanamOJufisc mOnde JuRidique et fiscaL

Cyrano AtokanyObe Law fiRm

Lolita Bakala MpessascPa ngaLLe-mianO

Thomas Didier Remy BatoumbouckcadiRe

Isidore Biyihaguichet unique des OPeRatiOns du cOmmeRce exteRieuR-gie

Miafo Bonny BonnbOnny bOnn enteRPRises

Anne Marie Diboundje Njockecabinet dibOundJe nJOcke & assOciés

Paul Marie DjamenmObiLe teLePhOne netwORks cameROOn (mtn)

Aurélien Djengue Kottecabinet ekObO

Joseph DjeugasOtRafic

Etienne Donfackgiea

Laurent DongmoJing & PaRtneRs

Tsafack Dongmo Bergerele Reineatanga Law Office

William DouandjiaRchitect and PaRtneRs

Philippe Claude Elimbi Elokan

Mireille Essoh-Momoetude me etOke

Joël Etokeetude me etOke

Marie-Claude Etokeetude me etOke

Joseph Evagle DimecOnseiL natiOnaL du cRédit

Hyacinthe Clément Fansi NgamouscP ngassam nJike & assOcies

Abdoullahi Faouziguichet unique des OPeRatiOns du cOmmeRce exteRieuR-gie

Isabelle Fomukongcabinet d’avOcats fOmukOng

Georges Fopagiea

Carine Danielle FosseymOJufisc mOnde JuRidique et fiscaL

Philippe Fouda Foudabeac cameROOn

Dominique Nicole Foussedn fOusse Law fiRm

Bertrand Gieangnitchokegiea

Paul T. JingJing & PaRtneRs

Christian KamdoumPwc cameROun

Jean Aime Koungacabinet d’avOcats abeng ROLand

Merlin Arsene Kouogangthe abeng Law fiRm

Jean Michel Mbock Biumlam&n Law fiRm

Augustin Yves Mbock KekedcadiRe

Henriette Stephanie Medjom FotsoLegaL POweR Law fiRm

Constantin Didier Medou Medoucabinet medOu

Ivan MélachéovantuRe cOnsuLting

A.D. Monkametude de nOtaiRe wO’O

Danielle Moukourid. mOukOuRi & PaRtneRs

Arielle Christiane Marthe Mpeckatanga Law Office

Joan Landry Wilfried Mpeckatanga Law Office

Benoit Yanick NamascPa ngaLLe-mianO

Marie Agathe NdemecadiRe

Marcelin Yoyo Ndoumetude de nOtaiRe wO’O

Ntah Charlote Ngaraatanga Law Office

Irène Nadège Ngolizeetude me etOke

Dieu le Fit NguiyanuniveRsité de dOuaLa

Christian ObamamOJufisc mOnde JuRidique et fiscaL

Bolleri PymuniveRsité de dOuaLa

Noupoue Ngaffa RichardLegaL POweR Law fiRm

Willy Ndie TadmiLegaL POweR Law fiRm

Linda Tatabod Amuteng

Magloire TchandePRicewateRhOusecOOPeRs tax & LegaL saRL

Hélène Florette Tchidjip Kapnangatanga Law Office

Pierre Morgant TchuikwacadiRe

Nadine Tinen TchadgoumPwc cameROun

Etienne Marcel Tonye-AgscPa ngaLLe-mianO

Chrétien ToudjuiafRique audit cOnseiL bakeR tiLLy

Tamfu Ngarka Tristel RichardLegaL POweR Law fiRm

Flavia Guilaine Wamba Nangmoatanga Law Office

Philippe ZounaPwc cameROun

cAnAdA

tRansuniOn canada

Jon A. Levinfasken maRtineau dumOuLin LLP

Karen BanksOffice Of PubLic RegistRy administRatiOn, ministRy Of Justice

Catherine BenningOffice Of PubLic RegistRy administRatiOn, ministRy Of Justice

David BishtORys LLP

Ann BorooahtOROntO city haLL

Paul BoshykmcmiLLan LLP

Adrian CochranebLakes, casseLs & gRaydOn LLP, membeR Of Lex mundi

John Craigfasken maRtineau dumOuLin LLP

Audrey DiamantPwc canada

Michael ElderbLakes, casseLs & gRaydOn LLP, membeR Of Lex mundi

James FarleymccaRthy tetRauLt LLP

Isabelle FoleycORPORatiOns canada

Paul GasparattoOntaRiO eneRgy bOaRd

Attila GaspardyPwc canada

Rachel April GiguèremcmiLLan LLP

Yoine GoldsteinmcmiLLan LLP

Yoni GrundlandbLakes, casseLs & gRaydOn LLP, membeR Of Lex mundi

Frank Gulatiags gLObaL fReight


Kyriakoula HatjikiriakosnatiOnaL bank Of canada

John J. HumphriestOROntO city haLL

Sheri HuppOffice Of PubLic RegistRy administRatiOn, ministRy Of Justice

Andrew KentmcmiLLan LLP

Jordan KnowlesbLakes, casseLs & gRaydOn LLP, membeR Of Lex mundi

Joshua KochathcOmage cOntaineR Lines

Adam KurnikPwc canada

May LuongbORden LadneR geRvais LLP

Catherine MacInnisbLaney mcmuRtRy, LLP

William McCarthyfct

William NorthcoteshibLey RightOn LLP

Yonatan PetelmcmiLLan LLP

Zac ResnickbLakes, casseLs & gRaydOn LLP, membeR Of Lex mundi

Christopher RichterwOOds LLP

Gautam RishiPwc canada

Gaynor RogershibLey RightOn LLP

Amir TajkariminatiOnaL bank Of canada

John TobintORys LLP

Shane Toddfasken maRtineau dumOuLin LLP

Debbie Turnerbc RegistRies and OnLine seRvices

Sharon VogelbORden LadneR geRvais LLP

George WaggotmcmiLLan LLP

Cameron WalkerPwc canada

Andrea WhiteshibLey RightOn LLP

cenTrAl AFricAn rePuBlic


Jean Christophe BakossaL’ORdRe centRafRicain des aRchitectes

Jean-Noël BanguecOuR de cassatiOn de bangui

Blaise BanguitoumbaeneRca (eneRgie centRafRicaine)

Désiré Blaise Dinguitaguichet unique de fORmaLités des entRePRises (gufe)

Bienvenu Donoidaguichet unique de fORmaLités des entRePRises (gufe)

Emile Doraz-Serefessenetcabinet nOtaiRe dORaz-seRefessenet

Marie-Edith Douzima-Lawsoncabinet dOuzima et ministèRe de La fOnctiOn PubLique


Cyr GregbandabameLec

Marious Guibaut MetongobOLLORé afRica LOgistics en RéPubLique centRafRicaine

Laurent HankoffeneRca (eneRgie centRafRicaine)

Jean Paul Maradas NadoministèRe de L’uRbanisme

Serge Médard MissamoucLub Ohada RéPubLique centRafRicaine

Yves NamkomokoinatRibunaL de cOmmeRce de bangui

Jacob NgayaministèRe des finances - diRectiOn généRaLe des imPôts et des dOmaines

Rigo-Beyah Parsecabinet PaRse

François Sabegalaguichet unique de fORmaLités des entRePRises (gufe)

Ghislain Samba MokamanedebameLec

Bruno Sambiaagence centRafRicaine POuR La fORmatiOn PROfessiOnneLLe et L’emPLOi (a.c.f.P.e.)

Jonas Zonaitaguichet unique de fORmaLités des entRePRises (gufe)

chAd


ORabank

Dana Abdelkader Wayacabinet nOtaRiaL bOngORO

Adoum Daoud Adoum Harounscgada et fiLs

Abdelkerim Ahmatsdv LOgistics

Théophile B. Bongorocabinet nOtaRiaL bOngORO

Olivier Charreauguichet unique des affaiRes fOncièRes

Thomas Dingamgotocabinet thOmas dingamgOtO

Innocent DionyosOciete afRicaine d’aRchitectuRe et d’ingenieRie

Mahamat Ousman DjiddaaRchitectuRaL


Delphine K. DjiraibeavOcate à La cOuR

Prosper KemayoutRansimex tchad sa

Mahamat Kikigne

Gérard LeclaireaRchitectuRaL

Béchir MadetOffice nOtaRiaL

Hayatte N’DjiayePROfessiOn LibéRaLe

Josue NgadjadoumavOcat

Issa Ngarmbassaetude me issa ngaR mbassa

Joseph Pagop NoupouéeRnst & yOung JuRidique et fiscaL tchad

Jean Bernard Padarecabinet PadaRe

Tchouafiene Pandarecabinet nOtaRiaL bOngORO

Nissaouabé Passangetude me Passang

Anselme Patipéwé NjiakineRnst & yOung JuRidique et fiscaL tchad

Ahmat SenoussiaRchitectuRaL

Désiré Sounefene Gonfoulicabinet PadaRe

Amos D. Tatoloum OndesOciete afRicaine d’aRchitectuRe et d’ingenieRie

Nadine Tinen TchadgoumPwc cameROun

Massiel Toudjoum MelyoelOffice nOtaRiaL

Masrangue Trahogracabinet d’avOcats assOciés

Sobdibé Zouacabinet sObdibé zOua

Patedjore ZoukalneministèRe de L’uRbanisme, de L’habitat, des affaiRes fOncièRes et des dOmaines

chilePaula AguilerauRenda, RencORet, ORRegO y döRR

Josefina Montenegro AranedasuPeRintendencia de insOLvencia y ReemPRendimientO

Jonathan ArendtaLbagLi zaLiasnik abOgadOs

Jorge ArredondoaLbagLi zaLiasnik abOgadOs

Luis AvelloPwc chiLe

Angeles BarríaPhiLiPPi, PRietOcaRRizOsa & uRia abOgadOs

María José BeckermORaLes, besa & cía. Ltda

Sandra BenedettoPwc chiLe

Raimundo Camus VarasyRaRRázavaL, Ruiz-tagLe, gOLdenbeRg, LagOs & siLva

Miguel Capo ValdesbesaLcO sa

Héctor CarrascosuPeRintendencia de bancOs y instituciOnes financieRas chiLe

Javier Carrasconuñez muñOz veRdugO & cía Ltda abOgadOs

Paola CasorzoPhiLiPPi, PRietOcaRRizOsa & uRia abOgadOs

Juan Luis Castellonnuñez muñOz veRdugO & cía Ltda abOgadOs

Isaac Ceaicea PROyectOs e instaLaciOnes eLectRicas

Andrés ChirgwinchiRgwin LaRReta PeñafieL

Nury ClaveríabesaLcO sa

María Alejandra CorvalányRaRRázavaL, Ruiz-tagLe, gOLdenbeRg, LagOs & siLva

Gonzalo ErrázurizuRenda, RencORet, ORRegO y döRR

Maira EstebanuRenda, RencORet, ORRegO y döRR

Peter FailleuRenda, RencORet, ORRegO y döRR

Francisco Faríasnuñez muñOz veRdugO & cía Ltda abOgadOs

Cristián Garcia-HuidobrobOLetín de infORmaciOnes cOmeRciaLes

Cristobal Giogouxnuñez muñOz veRdugO & cía Ltda abOgadOs

Carolina GonzalezPwc chiLe

Cristian Hermansen Rebolledoactic cOnsuLtORes

Jorge HirmasaLbagLi zaLiasnik abOgadOs

Daniela HirschaLbagLi zaLiasnik abOgadOs

Patricio Horta González

José Ignacio JiménezgueRReRO, OLivOs, nOvOa & eRRázuRiz abOgadOs

Ignacio LarraínPhiLiPPi, PRietOcaRRizOsa & uRia abOgadOs

Juan Ignacio León LiraReymOnd & fLeischmann abOgadOs

Jose Luis LeteliercaRiOLa diez PeRez-cOtaPOs & cia

Santiago LopezPwc chiLe

Gianfranco LotitocLaRO & cía., membeR Of Lex mundi

Nicole LüeruRenda, RencORet, ORRegO y döRR

Nicolás MaillardPhiLiPPi, PRietOcaRRizOsa & uRia abOgadOs

Luis Maldonado CroqueviellecOnseRvadOR de bienes Raíces y cOmeRciO de santiagO

Sebastian MeleroPhiLiPPi, PRietOcaRRizOsa & uRia abOgadOs

Valentina MoralesmORaLes, besa & cía. Ltda

Enrique MunitaPhiLiPPi, PRietOcaRRizOsa & uRia abOgadOs

Rodrigo Muñoznuñez muñOz veRdugO & cía Ltda abOgadOs

Raúl Muñoz PrietoRusseLL bedfORd chiLe - membeR Of RusseLL bedfORd inteRnatiOnaL

Fenanda Nashnuñez muñOz veRdugO & cía Ltda abOgadOs

Juan Pablo NavarretecaRey y cía Ltda

Sebastián NiemeuRenda, RencORet, ORRegO y döRR

Nicolás OcampocaRey y cía Ltda

Cristian OlavarriaPhiLiPPi, PRietOcaRRizOsa & uRia abOgadOs

Sergio OrregouRenda, RencORet, ORRegO y döRR

Felipe OssacLaRO & cía., membeR Of Lex mundi

Gerardo Ovalle MahnsyRaRRázavaL, Ruiz-tagLe, gOLdenbeRg, LagOs & siLva

Pablo Oyarcenuñez muñOz veRdugO & cía Ltda abOgadOs

Orlando PalominosmORaLes, besa & cía. Ltda

Alberto Pulido A.PhiLiPPi, PRietOcaRRizOsa & uRia abOgadOs

Nina Radovic FantabesaLcO sa

Gianfranco RaglianticaRey y cía Ltda

Felipe RencoretuRenda, RencORet, ORRegO y döRR

Gonzalo RencoretuRenda, RencORet, ORRegO y döRR

Alfonso Reymond LarrainReymOnd & fLeischmann abOgadOs

Ricardo RiescoPhiLiPPi, PRietOcaRRizOsa & uRia abOgadOs

Constanza RodriguezPhiLiPPi, PRietOcaRRizOsa & uRia abOgadOs

283AcknowledgmenTs

Edmundo Rojas GarcíacOnseRvadOR de bienes Raíces y cOmeRciO de santiagO

Alvaro RosenblutaLbagLi zaLiasnik abOgadOs

Hugo SalinasPwc chiLe

Andrés SanfuentesPhiLiPPi, PRietOcaRRizOsa & uRia abOgadOs

Bernardita SchmidtuRenda, RencORet, ORRegO y döRR

Francisco SelaméPwc chiLe

Francisco SilvaPwc chiLe

Marcela SilvaPhiLiPPi, PRietOcaRRizOsa & uRia abOgadOs

Luis Fernando Silva IbañezyRaRRázavaL, Ruiz-tagLe, gOLdenbeRg, LagOs & siLva

Alan Smithsmith y cía

Consuelo TaruduRenda, RencORet, ORRegO y döRR

Javier Ugarte UndurragayRaRRázavaL, Ruiz-tagLe, gOLdenbeRg, LagOs & siLva

Mauricio Valdesnuñez muñOz veRdugO & cía Ltda abOgadOs

Víctor Hugo Valenzuela Millán

Felipe VallecaRiOLa diez PeRez-cOtaPOs & cia

Luis Felipe VergaracOnseRvadOR de bienes Raíces y cOmeRciO de santiagO

Javiera VicuñauRenda, RencORet, ORRegO y döRR

Gonzalo Villazonnuñez muñOz veRdugO & cía Ltda abOgadOs

Kenneth Werneragencia de aduana JORge viO y cía Ltda

Sergio YávargueRReRO, OLivOs, nOvOa & eRRázuRiz abOgadOs

Arturo Yrarrázaval CovarrubiasyRaRRázavaL, Ruiz-tagLe, gOLdenbeRg, LagOs & siLva

chinABjarne BauersOfia gROuP

Jiang Bianwhite & case

Jacob BlacklockLehman, Lee & xu

Russell BrownLehmanbROwn

Kaifu CaoJun he Law Office, membeR Of Lex mundi

Elliott Youchun ChenJunzeJun Law Offices

Jie ChenJun he Law Office, membeR Of Lex mundi

Jing Chenwhite & case

Michael Diaz Jr.diaz, Reus & taRg, LLP

Zhitong DingcRedit RefeRence centeR Of PeOPLe’s bank Of china

Tina DongLehman, Lee & xu

Zhibin FanashuRst LLP

Helen FengangeLa wang & cO.

Grace GengzhOng Lun Law fiRm

Xiaofeng Gongwhite & case

Huizhong HubeiJing huanzhOng & PaRtneRs

Sherry HuhOgan LOveLLs

Shan Jinking & wOOd maLLesOns LawyeRs

Denise JongReed smith RichaRds butLeR

Jiang Junluking & wOOd maLLesOns LawyeRs

Edward E. LehmanLehman, Lee & xu

Jack Kai LeikunLun Law fiRm

Ian LewismayeR bROwn Jsm

Audry LizhOng Lun Law fiRm

Kai Lifangda PaRtneRs

Qing LiJun he Law Office, membeR Of Lex mundi

Grace LiuRusseLL bedfORd hua-andeR cPas - membeR Of RusseLL bedfORd inteRnatiOnaL

Jingjing LiubeiJing huanzhOng & PaRtneRs

Ning LiuJun he Law Office, membeR Of Lex mundi

Rui LiuJun he Law Office, membeR Of Lex mundi

Tony LiukunLun Law fiRm

Yanyan LiukunLun Law fiRm

Zeping LiuaLLiOtt, shanghai J&J cPa fiRm LLP

Hongli MaJun he Law Office, membeR Of Lex mundi

Tina MaPwc china

Xiao Mafangda PaRtneRs

Jonathan MokangeLa wang & cO.

Matthew MuiPwc china

Matthew MurphymmLc gROuP

Winnie NiehOgan LOveLLs

Kai QianzhOng Lun Law fiRm

Lucy QinReed smith RichaRds butLeR

Han Shendavis POLk & waRdweLL

Tina ShimayeR bROwn Jsm

Jian SuneLectRic POweR ReLiabiLity management centeR, natiOnaL eneRgy administRatiOn

Peng Tanfangda PaRtneRs

Terence TungmayeR bROwn Jsm

Angela WangangeLa wang & cO.

Celia WangPwc china

Cheng WangdLa PiPeR uk LLP

Eileen WangmayeR bROwn Jsm

Guoqi WangRusseLL bedfORd hua-andeR cPas - membeR Of RusseLL bedfORd inteRnatiOnaL

Jinghua WangJun he Law Office, membeR Of Lex mundi

Lihua WangJun he Law Office, membeR Of Lex mundi

Thomas Wangshanghai bOss & yOung

Xiaolei WangcRedit RefeRence centeR Of PeOPLe’s bank Of china

Xiaolu Wangenhesa

Xuehua WangbeiJing huanzhOng & PaRtneRs

Yanan WangLehman, Lee & xu

Kent Wooguangda Law fiRm

Christina WucaPitaLLaw & PaRtneRs

Vincent WumayeR bROwn Jsm

Jiajia Xiongchance & bRidge PaRtneRs

Di XuJunzeJun Law Offices

Qing (Christine) YangkunLun Law fiRm

Andy YeomayeR bROwn Jsm

Natalie Yushanghai Li yan Law fiRm

Xia YummLc gROuP

Jianan YuanJun he Law Office, membeR Of Lex mundi

Hongyan ZhangmayeR bROwn Jsm

Sarah ZhanghOgan LOveLLs

Xi Zhangwhite & case

Xin ZhanggLObaL Law Office

George Zhaoking & wOOd maLLesOns LawyeRs

Xingjian Zhaodiaz, Reus & taRg, LLP

Crys ZhengLehman, Lee & xu

Fei ZhengJun he Law Office, membeR Of Lex mundi

Jianying ZhengJun he Law Office, membeR Of Lex mundi

Jiong Zhu

Ning Zhuchance & bRidge PaRtneRs

Roy ZouhOgan LOveLLs

colomBiA

ORganización cOROna

Alexandra Arbeláez CardonaRusseLL bedfORd cOLOmbia - membeR Of RusseLL bedfORd inteRnatiOnaL

María Alejandra ArboledaPOsse heRReRa Ruiz

Patricia Arrázola-Bustillogómez-Pinzón zuLeta abOgadOs sa

Gustavo Ayalaac cOnstRucciOnes sas

Cesar BarajasPaRRa ROdRíguez sanín sas

Luis Alfredo BarragánbRigaRd & uRRutia, membeR Of Lex mundi

Aurora BarrosoPaRRa ROdRíguez sanín sas

Andres BernalReaL caRga Ltda

Juan Pablo BonillaPOsse heRReRa Ruiz

Joe Ignacio Bonilla GálvezmuñOz tamayO & asOciadOs

Martha BonnetcaveLieR abOgadOs

Paula BuriticáPhiLiPPi PRietOcaRRizOsa & uRía

Carolina CamachoPOsse heRReRa Ruiz

Claudia Marcela Camargo AriasPwc cOLOmbia

Darío CárdenascáRdenas & cáRdenas

Natalia CaropreseJOse LLOReda camachO & cO.

Luis Miguel CarvajalcOdensa sa esP

Alejandro CastillaPaRRa ROdRíguez sanín sas

Fuad ChacónPOsse heRReRa Ruiz

Felipe CuberosPhiLiPPi PRietOcaRRizOsa & uRía

Lyana De LucabRigaRd & uRRutia, membeR Of Lex mundi

Juan Carlos DiazgeneLec de cOLOmbia sas

Luis Fernando Diaz del Castillo RománPaRRa ROdRíguez sanín sas

Juan Camilo Fandiño-BravocáRdenas & cáRdenas

Lina María FernándezPaRRa ROdRíguez sanín sas

Ana Lucia Fernandez de SotoPOsse heRReRa Ruiz

Jairo FlechasgeneLec de cOLOmbia sas

Carlos Fradique-MéndezbRigaRd & uRRutia, membeR Of Lex mundi

Wilman GarzóncOdensa sa esP

Julianna GiorgiPOsse heRReRa Ruiz

Carolina Gómez CalderónqbcO sa

Carlos Gómez GuzmánPaRRa ROdRíguez sanín sas

Francisco GonzálezPaRRa ROdRíguez sanín sas

Santiago GutiérrezJOse LLOReda camachO & cO.

Edwar HernandezgeneLec de cOLOmbia sas

Nicolás HerreraJOse LLOReda camachO & cO.

Susana HidvegibRigaRd & uRRutia, membeR Of Lex mundi

Carlos Alberto Infanteagencia de aduanas gama sa

Jhovanna JiménezbRigaRd & uRRutia, membeR Of Lex mundi

Juan Camilo JiménezcáRdenas & cáRdenas

Carlos Mario Lafaurie EscorcePwc cOLOmbia

Nubia LampreacOdensa sa esP

Jorge Lara-UrbanejaaRciniegas LaRa bRiceñO PLana

Alejandro Linares-Cantillogómez-Pinzón zuLeta abOgadOs sa

Victoria Maria del Socorrosavince Ltda

William MarinPROductOs famiLia

Miguel MartinezgeneLec de cOLOmbia sas

Alejandro MedinaJOse LLOReda camachO & cO.

Alejandro MedinaPhiLiPPi PRietOcaRRizOsa & uRía


Juan Camilo Medina ContrerasPwc cOLOmbia

Luis Gabriel Morcillo-MéndezbRigaRd & uRRutia, membeR Of Lex mundi

Juan Carlos Moreno PeraltaROdRíguez, RetamOsO & asOciadOs sas

Francisco Javier Morón LópezPaRRa ROdRíguez sanín sas

Caterine Noriega Cardenasgestión LegaL cOLOmbia

Stefanía ObregónPwc cOLOmbia

Adriana Carolina Ospina JiménezbRigaRd & uRRutia, membeR Of Lex mundi

Alvaro ParraPaRRa ROdRíguez sanín sas

Silvia PatiñocaveLieR abOgadOs

Carlos Felipe Pinilla AcevedoPiniLLa gOnzáLez & PRietO abOgadOs

Estefanía Ponce DuránPOsse heRReRa Ruiz

Carolina PosadaPOsse heRReRa Ruiz

Daniel PossePOsse heRReRa Ruiz

Rodrigo Prieto MartinezPiniLLa gOnzáLez & PRietO abOgadOs

Natalia Eugenia Quijano UribecOdensa sa esP

Andrés RincóncáRdenas & cáRdenas

Irma Isabel RiverabRigaRd & uRRutia, membeR Of Lex mundi

Luis Carlos Robayo HigueraRusseLL bedfORd cOLOmbia - membeR Of RusseLL bedfORd inteRnatiOnaL

Liliana RodriguezROdRíguez, RetamOsO & asOciadOs sas

Iván RodríguezPaRRa ROdRíguez sanín sas

Bernardo Rodriguez OssaPaRRa ROdRíguez sanín sas

Sonia Elizabeth Rojas IzaquitagaLLO medina abOgadOs asOciadOs

Julieth RoldáncaveLieR abOgadOs

Katherine Romero HinestrosaPaRRa ROdRíguez sanín sas

Edna SarmientocaveLieR abOgadOs

María Carolina SarmientoPOsse heRReRa Ruiz

Diego SastoquePaRRa ROdRíguez sanín sas

Raúl Alberto Suárez ArcilasuáRez aRciLa & abOgadOs asOciadOs

Paola TapierotRade LeadeR

Faunier David Toro HerediacOdensa sa esP

Felipe TorrescaveLieR abOgadOs

Jose Alejandro TorresPOsse heRReRa Ruiz

Natalia Tovar IbagosexPeRian - datacRéditO

Daniel VargasexPeRian - datacRéditO

Frank VelandiatecLOgic Ltda

Patricia Vergaragómez-Pinzón zuLeta abOgadOs sa

Alirio VirviescasnOtaRía 41 de bOgOtá

Alberto ZuletacáRdenas & cáRdenas

comoros

banque centRaLe des cOmORes

Muhammad Abdallah HalifagROuPe hassanati sOiLihi - gROuPe hasOiL

Hilmy AboudsaidcOmORes caRgO inteRnatiOnaL

Mbaraka Al IbrahimseRvice de L’uRbanisme cOmOROs

Omar Said Allaouie.c.d.i.

Mouzaoui AmroinecOmmissiOn natiOnaLe de PRéventiOn et de Lutte cOntRe La cORRuPtiOn (cnPLc)

Mohamed Ahamada BacoLawyeR

Youssouf IsmaeldiRectiOn généRaLe des imPôts

Madiane Mohamed IssaLawyeR

Aïcham Itibaruccia - uniOn des chambRes de cOmmeRce, d’industRie, et d’agRicuLtuRe des cOmORes

Said Bacar KaabPRéfectuRe mOROni

Mohamed Maoulidaaudit cOnseiL-inteRnatiOnaL

Mohamed MbechezicOdetRans

Prnadhufa MdoihomaseRvice de L’uRbanisme cOmOROs

Abdoulbastoi Moudjahidicabinet d’avOcats saïd ibRahim

Farahati MoussamOuvement des entRePReneuRs cOmORiens (mOdec)

Azad Mzecabinet d’avOcats mze

Ibrahim A. Mzimbacabinet mzimba avOcats

Said Mohamed NassureneRgie cOmOROs

Marco Raymond

congo, dem. reP.Barry Abdourahmanesdv LOgistics

Salavatrice Bahindwa Bahatietude kabinda - cabinet d’avOcats

Billy Batunzycabinet batunzy

Jonathan BonongeROcat saRL

Guillaume Bononge LitobakaROcat sPRL

François Bota KilukidiwiLvan aRchitectuRe

Deo Bukayafwambm cOnseiL

Nicaise Chikuru MunyiogwarhachikuRu & assOciés

Prosper Djuma Bilalicabinet masamba

Holly Embonga TombolichikuRu & assOciés

Jose Engbanda Manangaguichet unique de cReatiOn d’entRePRise

Irénée Falankacabinet iRénée faLanka

Amisi Heradyguichet unique de cReatiOn d’entRePRise

Patou Ikoko Tangamubanque centRaLe du cOngO

Lydie Isengingo LuanzobaRReau de kinshasa/matete

Samuel JossoPwc cOngO (demOcRatic RePubLic Of)

Parfait-Didier Kabongo Mukadintn & PaRtneRs

Cedrick Kala Kongaegec

Rene Kala Kongaegec

Benoit Kapilasdv LOgistics

Donatien Kasseyet Kalumeaxcess-cOngO

Pierre Kazadi Tshibandacabinet masamba

Dieu Donné Khumacabinet khuma et bekOmbe

Dolores Sonia Kimpweneetude kabinda - cabinet d’avOcats

Baby KitokoexPeRts fReight - Rdc

Marc Kongomayi MulumbasOciété natiOnaLe d’eLectRicité (sneL)

Phistian Kubangusu Makiesecabinet masamba

Richard Léonard Lomamisdv LOgistics

Jean-Marie Lepriya Molengecabinet ngaLiema

Desiré Likoloegec

Ilan Liongi Ilankakacabinet masamba

Jules Wemby LofuduministèRe de L’enseignement suPéRieuR, institut suPéRieuR d’aRchitectuRe et d’uRbanisme

Francis Lugunda Lubambacabinet LukOmbe & Les avOcats

Serge Mwankana LuluavOcat

Brigitte Luyambuladioegec

Vital Lwanga Bizanbilacabinet vitaL Lwanga

Aubin MabanzakLam & PaRtneRs avOcats

Béatrice MabanzakLam & PaRtneRs avOcats

Roger Masamba Makelacabinet masamba

Gérard Mosolombm cOnseiL

Louman MpoymPOy LOuman & assOciés

Christine Mpunga Tshimbanque centRaLe du cOngO

Pierre Risasi Msimbwacabinet dJunga & Risasi

Céléstine Mukalay KiondesOciété natiOnaLe d’eLectRicité (sneL)

Eliance Muloji Wa Mbuyicabinet ngaLiema

Hilaire Mumvudi MulangiministèRe de L’uRbanisme et de L’habitat

Yannick Muwawabanque centRaLe du cOngO

Marius Muzembe Mpungucabinet kabaseLe - mfumu & assOciés

Philippe Mvita Kabaselebanque centRaLe du cOngO

Jean-Paul Mvuni Malandacabinet ngaLiema

Ilunga Israel Ndambis.i.e.c. sPRL

Eric Ngabo Kaleshntn & PaRtneRs

Emmanuel Ngalamulume Kalalantn & PaRtneRs

Placide Nkala Basadiluaguichet unique de cReatiOn d’entRePRise

Victorine Bibiche Nsimba Kilembecabinet yOkO et assOciés

Jean-Bienvenu Ntwali Byavulwaetude kabinda - cabinet d’avOcats

Marlyne NzailuPwc cOngO (demOcRatic RePubLic Of)

Jean-Yves ParantkPmg

Destin PeletedhL gLObaL fORwaRding

Gerard PointekPmg

Freddy Mulamba SenenemuLamba & assOciates Law fiRm

Moise Tangalacabinet iRénée faLanka

Christian Tshibanda Mulundantn & PaRtneRs

Antoine Tshibuabua MbuyisOciété natiOnaLe d’eLectRicité (sneL)

Willy Vangu MalandawiLvan aRchitectuRe

Ngaliema Zephyrincabinet ngaLiema

congo, reP.

fRanck exPORt cOngO

Patrice BazoloPwc

Prosper BizitouPwc

Antoine Bokolo JouecaPcOnsuLtants-aRchitectuRe

Claude Coelhocabinet d’avOcats cLaude cOeLhO

Jean Louis Dufour

Georges EbaletRibunaL de cOmmeRce de bRazzaviLLe

Mathias Esserekecabinet d’avOcats mathias esseReke


Joe Pépin FoundouxPwc

Gaston GapoateLieR d’aRchitectuRe et d’uRbanisme

Emmanuel Le BrasPwc

Christian Eric LockobRudey, OndzieL gneLenga, LOckO cabinet d’avOcats

Salomon Louboulaetude nOtaRiaLe LOubOuLa

Jay MakoundouPwc

Ado Patricia Marlene Matissacabinet nOtaRiaL matissa

Benic MbanwiePwc

Zahour Mbembabusiness LawyeR and inteRPReteR

Firmin Moukenguecabinet mOukengue

Robert NgaboucaPcOnsuLtants-aRchitectuRe

Prospèr K. NzengueministèRe de La cOnstRuctiOn, de L’uRbanisme et habitat

Jean Petrocabinet d’avOcats Jean PetRO

Fenosoa Rajomarisoncabinet JOhn w. ffOOks & cO., membeR Of bOwman giLfiLLan afRica gROuP

Sariaka Randrianarisoacabinet JOhn w. ffOOks & cO., membeR Of bOwman giLfiLLan afRica gROuP

Jean Jacques YoulouministèRe de La cOnstRuctiOn, de L’uRbanisme et habitat

Alpha Zinga MokoPwc

285AcknowledgmenTs

cosTA ricA

mantenimientO industRiaL sagO

tRansuniOn

Luis AcunaasesORes LegaLes en PROPiedad industRiaL

Aisha AcuñaLexincORP

Rocio AmadoraRias & muñOz

Arnoldo AndréLexincORP cOsta Rica

Carlos ArayacentRaL Law - quiROs abOgadOs

Daniel ArayaaRias & muñOz

Carlos BarrantesPwc cOsta Rica

Alejandro Bettoni TraubedOnineLLi & dOnineLLi - asesORes JuRídicOs asOciadOs

Eduardo Calderón-OdiobLP abOgadOs

Maria CamposOLLeR abOgadOs

Adriana CastrobLP abOgadOs

Silvia ChaconsOLey, sabORiO & asOciadOs

Ricardo Cordero B.cORdeRO & cORdeRO abOgadOs

Andrey DoradoaRias & muñOz

Roberto EsquivelOLLeR abOgadOs

Miguel Golcher ValverdecOLegiO de ingenieROs eLectRicistas, mecánicOs e industRiaLes

Karla González-BolañosbLP abOgadOs

Roy Guzman RamirezcOmPañía naciOnaL de fueRza y Luz

Jorge HernándezcOLegiO de ingenieROs eLectRicistas, mecánicOs e industRiaLes

Randall Zamora HidalgocOsta Rica abc

Elvis Jiménez GutiérrezsuPeRintendencia geneRaL de entidades financieRas

Henry LangLang & asOciadOs

Margarita Libby HernandezmaRgaRita Libby y asOciadOs sa

Vicente LinesaRias & muñOz

Gabriela MirandaOLLeR abOgadOs

Jaime MolinaPROyectOs icc sa

Jorge Montenegroscgmt aRquitectuRa y diseñO

Eduardo Montoya SolanosuPeRintendencia geneRaL de entidades financieRas

Magda MoralesLang & asOciadOs

Cecilia NaranjoLex cOunseL

Pedro OllerOLLeR abOgadOs

Mauricio ParisexPeRtis ghP abOgadOs

Sergio PérezLexincORP

Roger PetersenP Law gROuP

Alvaro Quesada LoríaaguiLaR castiLLO LOve

Mauricio QuiroscentRaL Law - quiROs abOgadOs

Oscar RodrígueziPRa-cindeR

Manrique RojasLexincORP

Jose Luis SalinasgRuPO inmObiLiaRiO deL PaRque

Luis SánchezfaciO & cañas, membeR Of Lex mundi

Ronny Michel Valverde MenaextRusiOnes de aLuminiO sa

Tracy Varela CalderónaRias & muñOz

Alonso VargasLexincORP

Ismael VargasPwc cOsta Rica

Marianela VargasPwc cOsta Rica

Juan Zuñiga Hernandezca tRade cOnsuLting gROuP sa

Jafet Zúñiga SalassuPeRintendencia geneRaL de entidades financieRas

cÔTe d’ivoire

bceaO

Joseph Ahossisimat

Landry Baguy

Diane BehirianyRay & PaRtneRs

Binde BindeafRica tRans-LOgistics inteRnatiOnaL

Liliane BoadeLOitte

Michel Kizito Brizoua-BibiLe-aka, bRizOua-bi & assOciés

Lassiney Kathann CamaracLk avOcats

Patrick D. GrahouaneRnst & yOung

Yannick Dagocie

Zirignon Constant DelbeministèRe de L’agRicuLtuRe

Issa DiabatékOffi & diabaté

Aboubakar-Sidiki DiarrassoubacLk avOcats

Cheick Diopcabinet du dOcteuR cheick diOP, avOcats

Aly DjiohouiJf cOnseiLs JuRidiques

Marius Dohcie

Dorothée K. Dreesenetude maîtRe dReesen

Hippolyte EbagnitchieautORité natiOnaLe de RéguLatiOn du secteuR de L’eLectRicité

Stéphane Eholiesimat

Koupo GnolebaministèRe de La cOnstRuctiOn, du LOgement, de L’assainissement et de L’uRbanisme

Claude-Andrée Grogacabinet Jean-fRançOis chauveau

Barnabe KaborenOveLec saRL

Noël Kofficabinet nOëL y. kOffi

Fatoumata Konate Toure-B.etude de me kOnate tOuRe-b. fatOumata

Dogbémin Gérard KonescPa nambeya-dOgbemin & assOcies

Kiyobien KonesOciété civiLe PROfessiOnneLLe d’avOcats (scPa) Le PaRacLet

Gilles KouaméPwc côte d’ivOiRe

Angèle A. Kouassicabinet kOuassi et assOciés

Sylvere Koyosabka

Eric MegaloueRnst & yOung

Bruno MesserschmittdeLOitte


Xavier Edouard N’choministèRe de L’agRicuLtuRe

Georges N’Goancabinet n’gOan, asman & assOciés

Patricia N’guessancabinet Jean-fRançOis chauveau

Nanakan OuattaraministèRe de L’agRicuLtuRe

Ludovic Ouegninsimat

Vanja Ramanandraitsiorycabinet JOhn w. ffOOks & cO., membeR Of bOwman giLfiLLan afRica gROuP


Athanase Rauxcabinet Raux, amien & assOciés

Zinda SawadogosOciété civiLe PROfessiOnneLLe d’avOcats (scPa) Le PaRacLet

Simon Dognima SiluébiLe-aka, bRizOua-bi & assOciés

Isabelle Sokolo-BonbiLe-aka, bRizOua-bi & assOciés


Sandrine Tegnanguichet unique de L’investissement en côte d’ivOiRe - cePici

Karidja Toure-Balloetude de maitRe kaRidJa tOuRe-baLLO


Eloi Kouakou YaocLk avOcats

Tiede Robert ZizonhiministèRe de L’agRicuLtuRe

croATiA

zagReb stOck exchange

Andrea Augustagency fOR investments and cOmPetitiveness

Dubravko BačićuniveRsity Of zagReb

Milan BandićcentRaL city administRatiOn Of zagReb

Hrvoje Bardekcms LegaL

Marija BartoluciLekO i PaRtneRi attORneys-at-Law

Nera BerošOdvJetniČkO dRuŠtvO LekO i PaRtneRi

Bojan Bizicfina

Karmen BobangLinska & miŠkOviĆ Ltd.

Zoran BohačekcROatian banking assOciatiOn

Mijo BrkovićhROk d.O.O.

Rajka BunjevaccROatian chambeR Of aRchitects

Belinda ČačićČaČiĆ & PaRtneRs Law fiRm

Toni CarićbOžiĆ and PaRtneRs

Vlatka CikacLaw Office cikac

Iva CrnogoracdivJak, tOPiĆ & bahtiJaReviĆIvan ĆukvukmiR & asOciates

Carla Culiagency fOR investments and cOmPetitiveness

Saša DivjakdivJak, tOPiĆ & bahtiJaReviĆRenata DukaministRy Of Justice

Mirta DusparićcROatian bank fOR RecOnstRuctiOn and deveLOPment

Tomislav FridrichcaRgO-PaRtneR d.O.O.

Tomislava FurčićLaw Office fuRČiĆ

Tonka GjoićgLinska & miŠkOviĆ Ltd.

Ivan GjurgjangJuRgJan & ŠRibaR RadiĆ Law fiRm

Krešimir GolubićAna-Marija Grubišić ČabrajadivJak, tOPiĆ & bahtiJaReviĆ

Ana-Maria GurdulićbOžiĆ and PaRtneRs

Lidija HanžekhROk d.O.O.

Sonja HercegcROatian bank fOR RecOnstRuctiOn and deveLOPment

Katarina IvankovicPwc cROatia

Branimir IvekovićivekOviĆ Law Office

Tina JakupakcOmmeRciaL cOuRt

Vinka Jelavićagency fOR investments and cOmPetitiveness

Irina JelčićhanžekOviĆ & PaRtneRs Ltd., membeR Of Lex mundi

Saša JovičićwOLf theiss

Josipa JurčićPRaLJak & sviĆSanja JurkovićPwc cROatia

Petra Jurković MutabžijacROatian bank fOR RecOnstRuctiOn and deveLOPment

Ančica Kačićcity Of zagReb Office fOR PhysicaL PLanning, cOnstRuctiOn Of the city, utiLity seRvices and tRansPORt

Katarina KezicwOLf theiss

Iva Kemec KokotzagReb civiL Law nOtaRy

Dean Kovačagency fOR investments and cOmPetitiveness

Linda KrižićdivJak, tOPiĆ & bahtiJaReviĆAnita KrizmanićmaČeŠiĆ & PaRtneRs, OdvJetnickO dRustvO

Vesna KusincentRaL city administRatiOn Of zagReb

Dinko LaušLauRa d.O.O.

Sandra LaušLauRa d.O.O.

Marko LovrićdivJak, tOPiĆ & bahtiJaReviĆMiran MačešićmaČeŠiĆ & PaRtneRs, OdvJetnickO dRustvO

Miroljub MačešićmaČeŠiĆ & PaRtneRs, OdvJetnickO dRustvO

Josip MadirazzamadiRazza & PaRtneRs


Ivana ManovelomaČeŠiĆ & PaRtneRs, OdvJetnickO dRustvO

Antonija MarčetaministRy Of finance, tax administRatiOn

Željka MaroslavacPubLic nOtaRy

Josip MartinićwOLf theiss

Iva Mastenvidan attORneys-at-Law

Tin Matićtin matiĆ Law Office

Ema Menðušić ŠkugordivJak, tOPiĆ & bahtiJaReviĆDanijel MeštrićministRy Of cOnstRuctiOn and PhysicaL PLanning

Lucia MocibobwOLf theiss

Jan MokoskORPeR & PaRtneRi Law fiRm

Zeljana MuslimfinanciaL agency - centeR fOR hitRO.hR

Jelena OrlicwOLf theiss

Ana PadjenmaČeŠiĆ & PaRtneRs, OdvJetnickO dRustvO

Tomislav PedišićvukmiR & asOciates

Miroslav PlašćaržuRiĆ i PaRtneRi d.O.O.

Tomislav PoljakheP distRibutiOn system OPeRatOR Ltd.

Hrvoje RadićgJuRgJan & ŠRibaR RadiĆ Law fiRm

Iva RašićministRy Of Justice

Ivana Ravlic IvanovicministRy Of finance

Anða RedžićministRy Of finance, tax administRatiOn

Sanja RodekOdvJetniČkO dRuŠtvO LekO i PaRtneRi

Boris ŠavorićŠavORiĆ & PaRtneRs

Slaven ŠegoŠegO Law Office

Dino Simonoski BukovskižuRiĆ i PaRtneRi d.O.O.

Dušanka ŠimunovićcROatian chambeR Of aRchitects

Ana-Marija Skokocms LegaL

Alan SoricaLan sORic & aLeksandRa tOmekOvic dunda Law Office

Morena ŠoštarićgJuRgJan & ŠRibaR RadiĆ Law fiRm

Irena Šribar RadićgJuRgJan & ŠRibaR RadiĆ Law fiRm

Marko StilinovićČaČiĆ & PaRtneRs Law fiRm

Silva Stipić KobalicROatian chambeR Of ecOnOmy

Jana StrangarevicČaČiĆ & PaRtneRs Law fiRm

Goranka Šumonja LaktićLaktic & PaRtneRs Law fiRm Ltd.

Sandra SvaljekcentRaL city administRatiOn Of zagReb

Marin SvićPRaLJak & sviĆMarko TomićgLinska & miŠkOviĆ Ltd.

Aleksander TopolcaRgO-PaRtneR d.O.O.

Hrvoje Vidanvidan attORneys-at-Law

Igor VidraministRy Of Justice

Željko VrbanheP distRibutiOn system OPeRatOR Ltd.

Marin VukovićdivJak, tOPiĆ & bahtiJaReviĆBoris ZelenikaministRy Of Justice

Josipa ZgelaPwc cROatia

Petar ŽivkovićdivJak, tOPiĆ & bahtiJaReviĆJelena ZjacicmaČeŠiĆ & PaRtneRs, OdvJetnickO dRustvO

Bosiljko ZlopašacustOms diRectORate Of cROatia

Andrej ŽmikićdivJak, tOPiĆ & bahtiJaReviĆ Law fiRm

cyPrus

sOciaL insuRance seRvices, ministRy Of LabOuR, weLfaRe and sOciaL insuRance

Olga Adamidouantis tRiantafyLLides & sOns LLc

Alexandros AlexandroutORnaRitis Law fiRm

Froso AlvaniministRy Of inteRiOR - technicaL seRvices

Achilleas AmvrosiouaRtemis bank infORmatiOn systems Ltd.

Irene AnastassioudR. k. chRysOstOmides & cO. LLc

Anaxagoras AnaxagorademOs anaxagORas Ltd. eLectRicaL cOntRactORs

Andreas AndreoucyPRus gLObaL LOgistics

Katia ArgyridouPwc cyPRus

Pavlos AristodemouhaRneys aRistOdemOu LOizides yiOLitis LLc

Anita BoyadjianinfOcRedit gROuP Ltd

Nikos ChamatsosPwc cyPRus

Agathie CharalambidouPResidency Of the RePubLic Of cyPRus

Antonis CharalambousLimassOL municiPaLity

Harry S. CharalambouskPmg

Antonis ChristodoulidesPwc cyPRus

Irene ChristodoulousuPReme cOuRt Of cyPRus

Constantinos Christofides

Kypros ChrysostomidesdR. k. chRysOstOmides & cO. LLc

Chrysostomos ChrysostomoutOwn PLanning and hOusing dePaRtment

Achilleas DemetriadesLeLLOs P. demetRiades Law Office LLc

Chrysses DemetriadeschRysses demetRiades & cO. LLc

Eleni DroussiotidR. k. chRysOstOmides & cO. LLc

Alexandros EconomouaLexandROs ecOnOmOu LLc

Costas EconomouaLexandROs ecOnOmOu LLc

Lefteris S. EleftherioucyPRus investment PROmOtiOn agency

Elena FrixouaRtemis bank infORmatiOn systems Ltd.

Demetris GeorgiadeshaRneys aRistOdemOu LOizides yiOLitis LLc

Nicolas GeorgiadeschRysses demetRiades & cO. LLc

Froso GypsiotitORnaRitis Law fiRm

Marios Hadjigavrielantis tRiantafyLLides & sOns LLc

Costas HadjimarcouLePtOs estates

Andreas IoannideseLectRicity authORity Of cyPRus

Elefhteria IoannoudePaRtment Of RegistRaR Of cOmPanies and OfficiaL ReceiveR

Stella KammitsichRyssafinis and POLyviOu

George Karakannasch.P. kaRakannas eLectRicaL Ltd.

Georgios KarrotsakisdePaRtment Of RegistRaR Of cOmPanies and OfficiaL ReceiveR

Christina KoronisPwc cyPRus

Kyriacos KourosministRy Of inteRiOR - technicaL seRvices

Theodoros KringoufiRst cyPRus cRedit buReau

Nicholas KtenasandReas neOcLeOus & cO. LegaL cOnsuLtants

Olga LambroumOuaimis & mOuaimis LLc

Andreas LelekischRysses demetRiades & cO. LLc

George M. LeptosLePtOs estates

Margarita LiasikPmg

Stella LivadiotouministRy Of finance

Antonis LoizouantOnis LOizOu & assOciates

Michalis MarcoueLectRicity authORity Of cyPRus

George V. MarkideskPmg

Pieris M. MarkoudeLOitte

Christos MavrellischRysses demetRiades & cO. LLc

Costas MavrocordatosPwc cyPRus

Michalis MouaimismOuaimis & mOuaimis LLc

Panayotis MouaimismOuaimis & mOuaimis LLc

Kyriaki MyrianthopouloudePaRtment Of custOms & excise

Demetris NicolaouhaRneys aRistOdemOu LOizides yiOLitis LLc

Varnavas NicolaouPwc cyPRus

Andry PanteliP.g. ecOnOmides & cO Limited - membeR Of RusseLL bedfORd inteRnatiOnaL

Stella PapadopoulouministRy Of inteRiOR

Christos PapamarkidesdeLOitte

Katerina PapanicolaoukPmg

Andrie PatsalosavviministRy Of inteRiOR - technicaL seRvices

Marilou Pavlouantis tRiantafyLLides & sOns LLc

Chrysilios PelekanosPwc cyPRus

Carolos PetrouPeta cO. Ltd.

Costas PetroueLectRicity authORity Of cyPRus

George PetrouPeta cO. Ltd.

Ioanna PetrouPwc cyPRus

Maria PetsacyPRus stOck exchange

Irene PikiPResidency Of the RePubLic Of cyPRus

Chryso Pitsilli-DekatrisdR. k. chRysOstOmides & cO. LLc

Costas StasopouloseLectRicity authORity Of cyPRus

Eliza StasopouloucyPRus stOck exchange

Anna StylianouaRtemis bank infORmatiOn systems Ltd.

Stelios StylianoueLectRicity authORity Of cyPRus

Criton TornaritistORnaRitis Law fiRm

Stelios Triantafyllidesantis tRiantafyLLides & sOns LLc

Alexandros TsiridescOstas tsiRides & cO. LLc

Amalia VassiliadouPwc cyPRus

Christiana Vassiliou Miliouantis tRiantafyLLides & sOns LLc

cZech rePuBlic

metROPOLitan cOuRt Of PRague

Ondrej AntošsquiRe sandeRs v.O.s. advOkátní kanceLáŘ

Lukáš BaladamuniciPaLity Of PRague 1, tRade Licensing dePaRtment

Libor BaslbakeR & mckenzie

Tomáš Běhounekbnt attORneys-at-Law s.R.O.

Jan BereskOcián ŠOLc baLaŠtík, advOkátní kanceLáŘ, s.R.O.

Rudolf BicekschOenheRR

Ivana BorzovaministRy Of Justice

Tomas BrozekbakeR & mckenzie

Ivan ChalupasquiRe sandeRs v.O.s. advOkátní kanceLáŘ

Peter ChrenkoPwc czech RePubLic

Vladimír ČížekschOenheRR

Martin DančišingLatzOvá & cO.

Kamila Dankovawhite & case

Boris DlouhycOnfedeRatiOn Of industRy Of the czech RePubLic

Svatava Dokoupilovaczech Office fOR suRveying, maPPing and cadastRe

Karel Dřevínek

Andrea DrozdíkováhaveL, hOLásek & PaRtneRs s.R.O., advOkátní kanceLáŘ

Dagmar DubeckakOcián ŠOLc baLaŠtík, advOkátní kanceLáŘ, s.R.O.

Jiří Dvořákth eneRgO

287AcknowledgmenTs

Tereza ErényiPRk PaRtneRs s.R.O. advOkátní kanceLáŘ, membeR Of Lex mundi

Michal Hankobubnik, mysLiL & PaRtneRs

Patrik HoffmanateLieR hOffman

Martin HofmancRif - czech cRedit buReau as

Jiří HrádekschönheRR RechtsanwäLte gmbh / attORneys-at-Law

Lukáš HronbakeR & mckenzie

Tomas HusakministRy Of Justice

Lucie Janouskovaczech assOciatiOn Of eneRgy sectOR emPLOyeRs

Katarína JendželovskádvOŘák hageR & PaRtneRs

Petr KasiktRansPORt uniOn Of the czech RePubLic

Tomas KassPRague city haLL

Jan Klasczech assOciatiOn Of eneRgy sectOR emPLOyeRs

Petra KonečnádvOŘák hageR & PaRtneRs

Filip KošťálwOLf theiss RechtsanwäLte gmbh & cO.

Rudol Kozusnik

Jan KramperadvOŘák hageR & PaRtneRs

Petr KuceracRif - czech cRedit buReau as

Petr KusyministRy Of finance

Stepan KyjovskyPRague city haLL

Lukas LejcekbdP-wakestOne s.R.O.

Jakub LichnovskýPRk PaRtneRs s.R.O. advOkátní kanceLáŘ, membeR Of Lex mundi

Daniela MachovanOtaRiaL chambeR Of the czech RePubLic

Lukas MartincOnfedeRatiOn Of industRy Of the czech RePubLic

Peter Maysenhölderbnt attORneys-at-Law s.R.O.

David MusilPwc czech RePubLic

Jarmila Musilovaczech natiOnaL bank

Karel MuzikářRadim NeubauernOtaRy chambeR, czech RePubLic

Veronika OdrobinovadvOŘák hageR & PaRtneRs

Vaclav OklestekeuRO-tRend, s.R.O. - membeR Of RusseLL bedfORd inteRnatiOnaL

Helena PajskrovákPmg Česká RePubLika, s.R.O.

Karolina Pechanovadiaz Reus & taRg LLP

Jakub PorodkOcián ŠOLc baLaŠtík, advOkátní kanceLáŘ, s.R.O.

Tomáš ProcházkadvOŘák hageR & PaRtneRs

Alexander Reusdiaz Reus & taRg LLP

Tomáš RichtercLiffORd chance

Michal Rohacekfinancni sPRava - geneRaL financiaL diRectORate

Barbora Rovenskáwhite & case

Dana Sládečkováczech natiOnaL bank

Petr Smerklwhite & case

Petra SochorovahaveL, hOLásek & PaRtneRs s.R.O., advOkátní kanceLáŘ

Pavel SrbwOLf theiss RechtsanwäLte gmbh & cO.

Jana StavjanovaministRy Of finance

Tomas StrelecekministRy Of Justice

Petra StupkovaPRk PaRtneRs s.R.O. advOkátní kanceLáŘ, membeR Of Lex mundi

Marek ŠvehlíkŠvehLí & mikuLáŠ advOkáti s.R.O.

Jan TichyfakuLta dOPRavni ustav ekOnOmiky a managementu

Sarka TlaskovanOtaRiaL chambeR Of the czech RePubLic

Ladislav UrbaneLektROtRans a.s.

Marketa VacinovaPRague city haLL

Lenka ValesovaveJmeLka & wünsch, s.R.O.

Zuzana ValouškovákinsteLLaR

Daniel VejsadaPRk PaRtneRs s.R.O. advOkátní kanceLáŘ, membeR Of Lex mundi

Jiri VlastnikveJmeLka & wünsch, s.R.O.

Tomáš Volejníkbnt attORneys-at-Law s.R.O.

Stanislav VotrubaPRedistRibuce

Ludek VránavRána & PaRtneRs

Jonathan Weinbergwhite & case

denmArk

JumbO tRansPORt a/s

Elsebeth Aaes-JørgensennORRbOm vinding, membeR Of ius LabORis

Niels BanggORRissen fedeRsPieL

Peter BangPLesneR

Thomas BangLett Law fiRm

Ole Borchbech-bRuun Law fiRm

Rasmus Egede BudtzbRuun & hJeJLe

Frants Dalgaard-KnudsenPLesneR

Rune EglundmagnussOn

Anne Birgitte GammeljordgORRissen fedeRsPieL

Henrik GroosaccuRa advOkatPaRtneRseLskab

Anne Louise Haack AndersenLett Law fiRm

Thomas HansenPLesneR (nLv)

Jens Steen JensenkROmann ReumeRt, membeR Of Lex mundi

Hans-Peter JørgensengORRissen fedeRsPieL

Lars Kjaerbech-bRuun Law fiRm

Christian KjølbyePLesneR Law fiRm

Mikkel Stig LarsenkROmann ReumeRt, membeR Of Lex mundi

Susanne Schjølin LarsenkROmann ReumeRt, membeR Of Lex mundi

Jesper Avnborg LentzgORRissen fedeRsPieL

Morten Bang MikkelsenPwc denmaRk

Andreas NielsenbRuun & hJeJLe

Michael Vilhelm NielsenPLesneR Law fiRm

Susanne NorgaardPwc denmaRk

Michael NørremarkkROmann ReumeRt, membeR Of Lex mundi

Jim ØksnebjergadvOkatPaRtneRseLskabet hORten

Carsten Pedersenbech-bRuun Law fiRm

Lars Lindencrone Petersenbech-bRuun Law fiRm

Marianne PhilipkROmann ReumeRt, membeR Of Lex mundi

Steen RosenfalckmiLLeR ROsenfaLck LLP

Jakob Sonne RydahlkROmann ReumeRt, membeR Of Lex mundi

Claus SchmidtPanaLPina wORLd tRansPORt

Louise Krarup SimonsenkROmann ReumeRt, membeR Of Lex mundi

Anders WorsøemagnussOn

Jens ZilstorffPLesneR Law fiRm

dJiBouTi

PiL dJibOuti

Mohamed Abayazid Houmedcabinet avOcats assOciés dJibOuti

Ouloufa Ismail AbdoOffice dJibOutien de La PROPRiété industRieLLe et cOmmeRciaLe (OdPic)

Ahmed Abdourahman Cheikcabinet avOcats assOciés dJibOuti

Idriss Assowehcabinet assOweh & assOciés

Loubna Bawazirbank Of afRica meR ROuge

Ali Dinicabinet d’avOcat aLi dini

Félix Emok N’DologROuPe chd

Mourad Farahetude maîtRe mOuRad faRah

Fahmi FouadseLect

Malik Garadbanque centRaLe de dJibOuti

Djama GuelleheLectRicité de dJibOuti

Tolmone A. HaidgObad aRchitects

Ramiss HoumedaLePhe-cOnsuLting

Ismael MahamouduniveRsité de dJibOuti

Alain Martinetcabinet d’avOcats maRtinet & maRtinet

Marie-Paule Martinetcabinet d’avOcats maRtinet & maRtinet

Ibrahim Mohamed Omarcabinet ceca

Abdallah Mohammed Kamiletude maîtRe mOhammed kamiL

Ayman Saidwabat daOud Law fiRm

Aicha Youssouf Abdicabinet ceca

diRectiOn de L’habitat et de L’uRbanisme

dominicAWilmot Alexanderdev tRading Ltd.

Jo-Anne CommodoresuPReme cOuRt RegistRy

Lisa de Freitasde fReitas de fReitas and JOhnsOn

Deputy Labour Commissioner of DominicadivisiOn Of LabOuR Of the dOminica gOveRment

Marvlyn Estrado

Christopher FordeisidORe & assOciates LLP

Nathaniel GeorgedOmLec

F. Adler HamletReaLcO cOmPany Limited

Justinn KaseindePendent ReguLatORy cOmmissiOn

Frankie LowedOmLec

Tamara LowetROPicaL shiPPing

Michelle MatthewnatiOnaL cO-OPeRative cRedit uniOn Limited

Severin McKenziemckenzie aRchitectuRaL & cOnstRuctiOn seRvices inc.

Eric MendeshOuse Of assembLy

Richard PeterkingRant thORntOn

Joan K.R. PrevostPRevOst & RObeRts

Eugene G. Royereugene g. ROyeR chaRteRed aRchitect

Anya TrimgRant thORntOn

Dawn YearwoodyeaRwOOd chambeRs

dominicAn rePuBlic

de camPs vasquez vaLeRa

edesuR

Maria Teresa ActaheadRick Rizik aLvaRez & feRnández

Juan AlcaldeOmg

Melba AlcántaraheadRick Rizik aLvaRez & feRnández

Patricia Alvarezmedina gaRRigó abOgadOs

Larry Azconaschad cOnsuLting

Flavia Baez de GeorgecastiLLO y castiLLO

Jennifer BeauchampsJiménez cRuz Peña

Luis Eduardo Bernard

Laura Bobeamedina gaRRigó abOgadOs

Felipe BranaganaRcOPLan sRL aRquitectuRa y uRbanismO

Plinio C. Pina MendezPina mendez y asOciadOs

Ana Isabel CacerestROncOsO y caceRes

Solangie Pilar CarbonelldiRecciOn geneRaL de aduanas

Marvin CardozadiRección geneRaL de imPuestOs inteRnOs

Erick Carvajal CapellancaRvaJaL POLancO & asOciadOs sRL

Joan Carvajal CapellancaRvaJaL POLancO & asOciadOs sRL

Joel Carvajal CapellancaRvaJaL POLancO & asOciadOs sRL


Roberto Carvajal PolancocaRvaJaL POLancO & asOciadOs sRL

Pamela ContrerasJJ ROca & assOciates

Leandro CorralestReLLa & tuPete

José Cruz CampilloJiménez cRuz Peña

Jean Louis de BoyrieasOciación dOminicana de agentes de caRga aéRea y maRítima, inc., adacam

Caleb de la Rosadynatec

Leonardo de la Rosadynatec

Sarah de León PerellóheadRick Rizik aLvaRez & feRnández

Juan Carlos De Moya

Gabriel DejardensquiRe sandeRs LLP

Rosa DíazJiménez cRuz Peña

Rafael Dickson MoralesdicksOn mORaLes - abOgadOs | cOnsuLtORes

Ruben EdmeadmaRítima dOminicana

Michel El-HagehagecO ingenieROs & aRquitectOs

Mass-Vianet Fernandezmedina gaRRigó abOgadOs

Alejandro Fernández de CastroPwc dOminican RePubLic

Mary Fernández RodríguezheadRick Rizik aLvaRez & feRnández

Romina FigoliheadRick Rizik aLvaRez & feRnández

Milagros FiguereoJOb, báez, sOtO & asOciadOs - membeR Of RusseLL bedfORd inteRnatiOnaL

Leoncio GarcíaeLectROmecánica gaRcia sRL

Jose Nelton GonzalezdP wORLd caucedO

Pablo Gonzalez TapiagOnzaLez taPia abOgadOs and cOiscOu & asOciadOs

Tony Guillén

Fabio José Guzmán Arizaguzmán aRiza abOgadOs y nOtaRiOs

Marco HenriquezasOciación dOminicana de agentes de caRga aéRea y maRítima, inc., adacam

Rosa HernandezasOciación dOminicana de agentes de caRga aéRea y maRítima, inc., adacam

David InfantedeLOitte Rd, sRL

Jose Amado InoaJJ ROca & assOciates

Felipe Isa CastilloaRthuR & castiLLO

Luis J. JiménezJiménez cRuz Peña

Carlos JorgeaRcOPLan sRL aRquitectuRa y uRbanismO

Jose Alberto LaradP wORLd caucedO

José M. LópezyamiLy LóPez

asOciaciOn dOminicana de cOnstRuctORes y PROmOtORes de vivienda (acOPROvi)

Gregorio Lora AriasdiRecciOn geneRaL de aduanas

Annie LunaPeLLeRanO & heRReRa, membeR Of Lex mundi

Paola Manon TaverasseibeL daRgam henRíquez & heRReRa

Carlos Marteagencia de cOmeRciO exteRiOR cm

Jesús Geraldo Martínez AlcántarasuPeRintendencia de bancOs

Fabiola Medinamedina gaRRigó abOgadOs

Laura MedinaJiménez cRuz Peña

Melissa MercedesJJ ROca & assOciates

Rodolfo Mesa Chavezmesa & mesa abOgadOs

Enmanuel Montásms cOnsuLtORes

Leydi MorenoindePendiente

Luisa NuñoheadRick Rizik aLvaRez & feRnández

Ramón OrtegaPwc eL saLvadOR

Armando Paíno HenríquezseibeL daRgam henRíquez & heRReRa

Ricardo Pallerano ParadasPeLLeRanO & heRReRa, membeR Of Lex mundi

Elisabetta PedersiniaaROn sueRO & PedeRsini

Laura PelleranoPeLLeRanO & heRReRa, membeR Of Lex mundi

Luis R. PelleranoPeLLeRanO & heRReRa, membeR Of Lex mundi

Arvelyn Peña

Lie PérezJJ ROca & assOciates

Luisa Ericka Pèrez HernàndezsuPeRintendencia de bancOs

Carolina Pichardobiaggi & messina

Julio PinedoPwc dOminican RePubLic

Aimee PrietoLegaL exPORt sRL

Arturo RamirezaaROn sueRO & PedeRsini

Martha Ramirez

Sayra J. RamirezLegaL exPORt sRL

Alejandro Miguel Ramirez SuzañaRamiRez suzaña & asOc.

Eduardo Ramos E.RamOs mOReL & asOcs.

Patricia Readdmk LawyeRs santO dOmingO

Jose Antonio ReyesagePORt, agentes y estibadORes PORtuaRiOs

Angel Reynoso DiazJJ ROca & assOciates

Aida Ripollguzmán-aRiza

Pilar Robinsonschad cOnsuLting

Jaime RocaJJ ROca & assOciates

Solanyi Rodriguezschad cOnsuLting

Naomi RodríguezheadRick Rizik aLvaRez & feRnández

Katherine RosaJiménez cRuz Peña

Wendy SáncheztRansuniOn dOminican RePubLic

Felicia SantanaJJ ROca & assOciates

Jaime SeniorheadRick Rizik aLvaRez & feRnández

Elizabeth SilfaheadRick Rizik aLvaRez & feRnández

Carlos SilieministeRiO de tRabaJO

Carolina SiliéheadRick Rizik aLvaRez & feRnández

Manuel SilverioJiménez cRuz Peña

Llilda Solanodmk LawyeRs santO dOmingO

Juan Manuel SueroaaROn sueRO & PedeRsini

Hector TamburinidP wORLd caucedO

Juan TejedaPwc dOminican RePubLic

Laura TroncosoOmg

Richard TroncosodeLOitte Rd, sRL

Robert Valdezschad cOnsuLting

Polibio ValenzuelasquiRe sandeRs LLP

Gisselle Valera FlorencioJiménez cRuz Peña

Tony VazquezasOciación dOminicana de agentes de caRga aéRea y maRítima, inc., adacam

Vilma Veras TerreroJiménez cRuz Peña

Jeannerette Vergez SotoJOb, báez, sOtO & asOciadOs - membeR Of RusseLL bedfORd inteRnatiOnaL

Nathalie VidalgOnzaLez taPia abOgadOs and cOiscOu & asOciadOs

Monica VillafañaRussin & vecchi

Chery Zacaríasmedina gaRRigó abOgadOs

ecuAdor

mz sistemas eLectRicOs y eLectROnicOs

Pablo AguirrePwc ecuadOR

Maria Isabel AillonPéRez, bustamante y POnce, membeR Of Lex mundi

Natalia Almeida-OleasPéRez, bustamante y POnce, membeR Of Lex mundi

Mario ArmendarizdLL Law Office

Gracia Benedito-BlancoPéRez, bustamante y POnce, membeR Of Lex mundi

Diego Cabezas-Klaerecabezas & cabezas-kLaeRe

Fernando CoralPanaLPina wORLd tRansPORt LLP

David CornejoPwc ecuadOR

Martín Galarza LanasPuente Reyes & gaLaRza attORneys-at-Law cia. Ltda

Jaime GordilloPwc ecuadOR

Arturo Griffin ValdiviesoPéRez, bustamante y POnce, membeR Of Lex mundi

Sebastián Jarrínequifax ecuadOR buRó de infORmación cRediticia ca

Rubby Lucerocabezas & cabezas-kLaeRe

Carlos Alberto Maldonado TerneusemPResa eLéctRica quitO sa

Francisco Javier Naranjo GrijalvafedLex

Andrea Pavonvicsan LOgistics sa

Ciro Pazmiño YánezP&P abOgadOs

Ciro Pazmiño ZuritaP&P abOgadOs

Hernán Pérez LoosecOROneL & PeRez

Rodrigo Martin Pesantes SaenzPéRez, bustamante y POnce, membeR Of Lex mundi

Bruno Pineda-CorderoPéRez, bustamante y POnce, membeR Of Lex mundi

Daniel Pino ArrobacOROneL y PéRez

Clementina Pomar Antabustamante & bustamante

Patricia Ponce Artetabustamante & bustamante

Juan Carlos ProañoPanaLPina wORLd tRansPORt LLP

Angel Alfonso Puente ReyesPuente Reyes & gaLaRza attORneys-at-Law cia. Ltda

Sandra Reed-SerranoPéRez, bustamante y POnce, membeR Of Lex mundi

Santiago ReyesdLL Law Office

Manuel RuedaemPResa eLéctRica quitO sa

Diana Samaniego PazoscamicOn cámaRa de La industRia de La cOnstRucción

Estefania Sigcha OrricodLL Law Office

Andrés Teránbustamante & bustamante

Esmeralda TipánemPResa eLéctRica quitO sa

egyPT, ArAB reP.

egyPtian financiaL suPeRvisORy authORity

Abdel Aal Alyafifi wORLd tRansPORt aLexandRia

Naguib Abadirnacita cORPORatiOn

Omar Abd el SalamaL kameL Law Office

Mohamed Abd El-SadekinteRnatiOnaL centeR fOR Law, inteLLectuaL PROPeRty and aRbitRatiOn (icLiPa)

Ayman Abdallaham Law fiRm

Ghada Abdel AzizibRachy & deRmaRkaR Law fiRm

Mostafa Abdel-RahimheLmy, hamza & PaRtneRs, membeR fiRm Of bakeR & mckenzie inteRnatiOnaL

Sherein AbdullaegyPtian eLectRic utiLity and cOnsumeR PROtectiOn ReguLatORy agency

Amr Abo ElfetouhministRy Of investment

Ahmed Abou AlihassOuna & abOu aLi

Gamal Abou AlihassOuna & abOu aLi

Caroline Ackadackad Law Office

Maged Ackadackad Law Office

Mona AdeltaLaL abu-ghazaLeh LegaL (tag-LegaL)

Sherif Adelam Law fiRm

Andrew AfifidentOns

Ahmed AgamiibRachy & PaRtneRs

Mohamed AlicentRaL bank Of egyPt

Ashraf AlkafrawycaiRO ecOnOmic cOuRt

289AcknowledgmenTs

Abd El Wahab Aly Ibrahimabd eL wahab sOns

Sayed AmmaraL kameL Law Office

Sherif Ibrahim AshoorcentRaL bank Of egyPt

Shaaban BakrcentRaL bank Of egyPt

Khaled BalbaakPmg

Wagih Barakataaw cOnsuLting engineeRs

Taher BenanyshaLakany Law Office, membeR Of Lex mundi

Mina Bibawiackad Law Office

Helene Costantineam Law fiRm

Karim DabboussheRif dabbOus - membeR Of RusseLL bedfORd inteRnatiOnaL

Mohamed DarwisheL said daRwish & PaRtneRs

Amal Afifi DawooddentOns

Reham EissashaRkawy & saRhan Law fiRm

Abdallah El AdlyPwc egyPt

Amany El BagouryattORney-at-Law

Salma El BassoussyheLmy, hamza & PaRtneRs, membeR fiRm Of bakeR & mckenzie inteRnatiOnaL

Mohamed Refaat El Houshithe egyPtian cRedit buReau i-scORe

Medhat El KaddykadmaR

Hassan El Maraashlyaaw cOnsuLting engineeRs

Amr El MonayerPwc egyPt

Farah El NahasshaLakany Law Office, membeR Of Lex mundi

Aly El ShalakanyshaLakany Law Office, membeR Of Lex mundi

Emad El ShalakanyshaLakany Law Office, membeR Of Lex mundi

Khaled El ShalakanyshaLakany Law Office, membeR Of Lex mundi

Sherry El ShalakanyshaLakany Law Office, membeR Of Lex mundi

Passant El TabeiPwc egyPt

Khaled ElabdPwc egyPt

Adham ElatafyibRachy & deRmaRkaR Law fiRm

Soheir ElbannaibRachy & PaRtneRs

Amr EleishgeneRaL authORity fOR investment gafi

Ashraf ElibrachyibRachy & PaRtneRs

Ihab El-MahdyRegisteRing PROPeRty PROJect

Ibrahim ElsawycentRaL bank Of egyPt

Mostafa ElshafeiibRachy & PaRtneRs

Moamen ElwanaL kameL Law Office

Ashraf ElwekeelcentRaL bank Of egyPt

Shahdan EssamtaLaL abu-ghazaLeh LegaL (tag-LegaL)

Mariam FahmyshaLakany Law Office, membeR Of Lex mundi

Hazem FathihassOuna & abOu aLi

Ghadeer FathyibRachy & deRmaRkaR Law fiRm

Heba FoadPwc egyPt

Tarek GadallahibRachy & PaRtneRs

Ahmed Gamalam Law fiRm

Samir Ghareeb Al-NahasministRy Of LOcaL deveLOPment

Karim Adel Kamel GhobrialkaRim adeL Law Office

Dalia Habibthe egyPtian cRedit buReau i-scORe

Suzane Hashemam Law fiRm

Mohamed HashishsOLiman, hashish and PaRtneRs

Dina HassanshaLakany Law Office, membeR Of Lex mundi

Maha Hassanafifi wORLd tRansPORt aLexandRia

Tarek HassibaL kameL Law Office

Omneia HelmyegyPtian centeR fOR ecOnOmic studies

Taher HelmyheLmy, hamza & PaRtneRs, membeR fiRm Of bakeR & mckenzie inteRnatiOnaL

Mohamed Hisham HassanministRy Of investment

Haytham HusseinegyPtian gLObaL LOgistics

Ramy HusseinministRy Of investment

Mohamed Hussein El SabaamahOney shiPPing & maRine seRvices

Badawy IbrahimcustOms administRatiOn

Ahmed IsmailaL kameL Law Office

Mohamed Kafafithe egyPtian cRedit buReau i-scORe

Mohamed KamalshaLakany Law Office, membeR Of Lex mundi

Mohamed KamelaL kameL Law Office

Mohanad KhaledbdO, khaLed & cO.

Adel KheiradeL kheiR Law Office

Lobna MagdyshaLakany Law Office, membeR Of Lex mundi

Ahmed MakkyshaLakany Law Office, membeR Of Lex mundi

Mustafa MakrambdO, khaLed & cO.

Hassan Fahmy MohamedgeneRaL authORity fOR investment gafi

Ola MohammedtaLaL abu-ghazaLeh LegaL (tag-LegaL)

Alia MoniebibRachy & PaRtneRs

Mona Ossama Abdel HafizibRachy & deRmaRkaR Law fiRm

Ryham RagabRagab Law fiRm

Ahmad Bahaa Rashedam Law fiRm

Hazim RizkanaheLmy, hamza & PaRtneRs, membeR fiRm Of bakeR & mckenzie inteRnatiOnaL

Rafahia RoshdycentRaL bank Of egyPt

Mohamed SerryseRRy Law Office

Doaa M. ShabaaninteRnatiOnaL centeR fOR Law, inteLLectuaL PROPeRty and aRbitRatiOn (icLiPa)

Wael ShakerisLand agencies sae

Mohamed ShehatadLa matOuk bassiOuny (PaRt Of dLa PiPeR gROuP)

Abdelrahman SherifdLa matOuk bassiOuny (PaRt Of dLa PiPeR gROuP)

Sharif ShihatashaLakany Law Office, membeR Of Lex mundi

Shaimaa SolaimanchaLLenge Law fiRm

Frédéric SolimansOLiman, hashish and PaRtneRs

Mostafa TantawyibRachy & deRmaRkaR Law fiRm

Amira ThabetsheRif dabbOus - membeR Of RusseLL bedfORd inteRnatiOnaL

Randa Tharwatnacita cORPORatiOn

Fady YoussefkaRim adeL Law Office

Greiss Youssefafifi wORLd tRansPORt caiRO

Eman Zein Elabden Zaherafifi wORLd tRansPORt aLexandRia

Mona ZobaageneRaL authORity fOR investment gafi

el sAlvAdor

PanaLPina eL saLvadOR

Miguel Angel AguilaraLe caRgO sa de cv

Francisco Armando Arias RiveraaRias & muñOz

Mauricio Bernalaes eL saLvadOR

Abraham Bicharaaes eL saLvadOR

Rafael BurgosaRias & muñOz

Hazel Alexandra CabezasaguiLaR castiLLO LOve

Juan CabezasJc eLectRicista

Alexander CaderPwc eL saLvadOR

Carlos Roberto Alfaro CastilloaguiLaR castiLLO LOve

Christian Castroaes eL saLvadOR

Walter ChávezgOLd seRvice

Eduardo Iván Colocho CatotainnOvatiOns & integRated sOLutiOns, sa de cv

Luis Alfredo Cornejo MartínezcORneJO & umaña, Ltda de cv - membeR Of RusseLL bedfORd inteRnatiOnaL

Jacques CouwelsgOLd seRvice

Celina CruzLa Oficina de PLanificación deL áRea metROPOLitana de san saLvadOR (OPamss)

Lissette de Orantesavance ingenieROs

Porfirio Diaz FuentesdLm, abOgadOs, nOtaRiOs & cOnsuLtORes

Lorena DueñassuPeRintendencia deL sistema financieRO

David Ernesto Claros FloresgaRcía & bOdán

Camila EscobarLexincORP

Enrique EscobarLexincORP

Alejandra María Escobar AguilarPachecO cOtO

Celina Escolán SuayLexincORP

Marco FortinPwc eL saLvadOR

Roberta Gallardo de CromeyeraRias & muñOz

Raúl GonzálezcOnseJO naciOnaL de eneRgía (cne)

Gerardo GuidosexPeRtis

Guillermo GuidosexPeRtis

Antonio Guirola MozeLexincORP

America HernandezaLe caRgO sa de cv

Luis Roberto Hernández AritaheRnández aRita ingenieROs

Benjamín Valdez Iraheta

Licda Hexiell JarquindLm, abOgadOs, nOtaRiOs & cOnsuLtORes

Arq. Ligia Maria Lazo VenturaLazO aRquitectOs asOciadOs

Thelma Dinora Lizama de OsoriosuPeRintendencia deL sistema financieRO

Mario LozanoaRias & muñOz

Astrud María MeléndezasOciación PROtectORa de cRéditOs de eL saLvadOR (PROcReditO)

Claudia Melendez de SolisPachecO cOtO

Antonio R. Méndez-LlortROmeRO Pineda & asOciadOs, membeR Of Lex mundi

Miriam Eleana Mixco ReynagOLd seRvice

Ricardo MolinanOvitas

Fernando MontanoaRias & muñOz

Mario Moranm. RePResentaciOnes

Jose NavasaLL wORLd caRgO, sa de cv

Luis Orlando LiévanoinstitutO saLvadOReñO de La cOnstRucción - isc

Geraldine Palmaaes eL saLvadOR

Carlos PastranaRestauRO eLettRicità è cOstRuziOni

Sergio Perezaes eL saLvadOR

Mónica Pineda MachucaPachecO cOtO

Kelly Beatriz RomeronassaR abOgadOs

Roxana RomeroROmeRO Pineda & asOciadOs, membeR Of Lex mundi

Mario Enrique Sáenzsáenz & asOciadOs

Jaime SalinasgaRcía & bOdán

José Enrique Sorto CampbellLexincORP

Oscar TorresgaRcía & bOdán

Mauricio Antonio UrrutiasuPeRintendencia deL sistema financieRO

Julio VargasgaRcía & bOdán

Jorge ZamoraPwc eL saLvadOR


eQuAToriAl guineA

cOnstRucciOnes vinguema

Gabriel AmuguinteRactivOs ge

Raphaël BeilvertPwc equatORiaL guinea

Dulmila CordobaLs-abOgadOs

Gustavo Ndong EduafRi LOgistics

Angel-Francisco Ela Ngomo NchamaJuzgadO de instRucciOn de bata


François GrimaudPwc

Javier IñiguezPwc equatORiaL guinea

Soraia LacerdamiRanda aLLiance

Sébastien LechênePwc equatORiaL guinea

Ezequiel Robbe Mbilaccei bank ge

Paulino Mbo ObamaOficina de estudieOs - ateg

Ponciano Mbomio Nvogabinete JuRidicO

Diosdado Nchamac/O ministeRiO de minas, industRia y eneRgia

Jose Emilio Ndongabuy asesORes

Jacinto OnacentuRiOn LLP

Juan Carlos Ondo AngueJuan caRLOs OndO angue

Catarina TávoramiRanda aLLiance

eriTreASenai AndemariambeRhane giLa-michaeL Law fiRm

Biniam F. GhebremichaelLawyeR

Berhane GilamichaelbeRhane giLa-michaeL Law fiRm

Victor MajaniPaRkeR RandaLL ea – ceRtified PubLic accOuntants

Mewael TekledePaRtment Of eneRgy

esToniAOtt AavabORenius attORneys

Angela AgurnJORd Law fiRm

Sigrid AljasadvOkaadibüROO sORainen as

Katrin AltmetsadvOkaadibüROO sORainen as

Kedli AnveltvaRuL

Aet Bergmannbnt attORneys-at-Law advOkaadibüROO Oü

Ülleke EerikestOnian Land bOaRd

Alger Ersae PROJekti inseneR

Mari HaameradvOkaadibüROO sORainen as

Pirkko-Liis HarkmaaLawin

Triinu HiobLawin

Annika JaansonbORenius attORneys

Andres JussestOnian Land bOaRd

Erica KaldrehOugh, hutt & PaRtneRs Oü

Kadri KallasadvOkaadibüROO sORainen as

Katre KasepoldestOnian LOgistics and fReight fORwaRding assOciatiOn

Jevgeni KazutkinhOugh, hutt & PaRtneRs Oü

Kätlin KlaosPwc estOnia

Igor KostjukhOugh, hutt & PaRtneRs Oü

Villu KõveestOnian suPReme cOuRt

Kristin KraftadvOkaadibüROO sORainen as

Tanja KriisaPwc estOnia

Timo KullerkuppnJORd Law fiRm

Siiri KuusiknJORd Law fiRm

Martti LemendikmetaPRint Ltd.

Kerstin Linnart

Karin MadissonadvOkaadibüROO sORainen as

Kaps MeeliseLektRiLevi Oü

Veiko MeoskRediidiinfO as

Jaanus ModybORenius attORneys

Margus MugubORenius attORneys

Sandra-Kristin Noot

Arne Ots

Karina PaatsibORenius attORneys

Sven Papp

Kirsti PentLaw Office fORt

Sigrid PollideLOitte advisORy as

Kristel Raidla-TalurbORenius attORneys

Sille RastasbORenius attORneys

Tõnu RoosveeLektRiLevi Oü

Tuuli Saaritsbnt attORneys-at-Law advOkaadibüROO Oü

Piret SaarteecentRe Of RegisteRs & infORmatiOn systems

Katrin SarapnJORd Law fiRm

Veronika SelgeLaw Office fORt

Martin-Kaspar SildLawin

Aivar TarobORenius attORneys

Maria Teder

Triin TiganeadvOkaadibüROO sORainen as

Villi TõntsonPwc estOnia

Veikko ToomerenJORd Law fiRm

Karolina UllmannJORd Law fiRm

Neve Uudelt

Ivo VanasaundeLOitte advisORy as

Paul VarulvaRuL

Peeter ViirsaluvaRuL

eThioPiA

bunna inteRnatiOnaL bank

eRnst & yOung

Seffa Abdellaasgb cOnsuLting

Dagnachew Tesfaye Abetewdagnachew tesfaye and mahLet mesganaw Law Office

Girma Alemu Mengeshaassefa & assOciates

Assefa Ali Beshirassefa & assOciates

Dibaba AmensissaattORney

Gebre Amlaktadesse kiROs Law Office

Mulugeta Assefamaccfa fReight LOgistics PLc.

Yodit Assefathe mOtOR & engineeRing cOmPany

Filipos AynalemLawyeR

Asrat Bekeleasgb cOnsuLting

Ato Yebirbual Eshetu BeyeneministRy Of uRban deveLOPment, hOusing and cOnstRuctiOn

Nega BinalfewbinaLfew Law fiRm

Semere Wolde BongenatiOnaL bank Of ethiOPia

Hailu BurayuLawyeR

Kumlachew Dagne

Abinet DamtachewcOnstRuctiOn PROxy

Samuel DemkedeLnessahOu tadesse - cOunseLOR and attORney at Law

Tamrat Kidanemariam DomenicoethiOPian baR assOciatiOn

Bruk FikruLOuis dReyfus cOmmOdities

Fekadu Gebremeskelfekadu PetROs LegaL seRvice

Berhane GhebraybeRhane ghebRay & assOciates

Solomon Gizawhst cOnsuLting

Million Habtemh tRade & deveLOPment Law Office

Getu Jemanehhst cOnsuLting

Ato KassimLand administRatiOn Office Of addis ababa

Wouhib KebedewOuhib kebede and assOciates

Belay Kebede AlemuethiOPian insuRance cORPORatiOn

Solomon Kebede MammofedeRaL uRban Land and Land ReLated PROPeRty RegistRy agency

Belay KetemabeLay ketema Law Office

Tadesse Kirostadesse kiROs Law Office

Deresa KotuRegistRatiOn diRectORate addis ababa

Adugnafirst Lelisa Sime

Tewodros Meheretaddis ababa univeRsity

Alem MengsteabethiOPian geneRaL instaLLatiOn suPPLy

Mahlet Mesganaw GetumahLet mesganaw LegaL advisORy Office

Meiklit SeifudeLnessahOu tadesse - cOunseLOR and attORney at Law

Dawit SolomonbigaR aRchitectuRe and engineeRing

L.H. Solomonnet engineeRing cOnsuLtancy

Delnessahou TadessedeLnessahOu tadesse - cOunseLOR and attORney at Law

Ato Girma TafesseethiOPia Revenues and custOms authORity (eRca)

Mesfin Tafessemesfin tafesse and assOciates Law Office

Brook TeferabigaR aRchitectuRe and engineeRing

Gizeshwork Tessemagize PLc

Asit Kumar TyagiethiOPian eLectRicaL utiLity

Sintayehu ZelekeethiOPia fedeRaL fiRst instance cOuRt

Abebe ZeluelministRy Of cOnstRuctiOn and uRban deveLOPment

FiJiDavid AidneywiLLiams & gOsLing Ltd.

Eddielin AlmontePwc fiJi

Jon AptedmunRO Leys

Lisa AptedkPmg

Nicholas BarnesmunRO Leys

Nehla BasawaiyamunRO Leys

William Wylie ClarkehOwaRds LawyeRs

Delores Elliottdata buReau (fiJi) Limited

Lawrence FungmunRO Leys

Dilip JamnadasJamnadas and assOciates

Jerome KadoPwc fiJi

Viren KapadiasheRani & cO.

Intiyaz KhanfiJi dePaRtment Of eneRgy

Mohammed Afzal Khankhan & cO baRRisteRs & sOLicitORs

Peter Ian KnightcROmPtOns sOLicitORs

Roneel LalwiLLiams & gOsLing Ltd.

Brenda Naniussiwatibau & sLOan

Jon OrtonORtOn aRchitects

Ramesh Prasad LalcaRPenteRs shiPPing

Mele RakaisheRani & cO.

Rahul RalcaRPenteRs shiPPing

Abhi RamcOmPanies RegistRaR

Louzzanne Sahibhfc bank

Ronlyn Sahibsiwatibau & sLOan

Kriti SingaLL fReight LOgistics fiJi

Jagindar SinghcaRPenteRs shiPPing

Atu Siwatibausiwatibau & sLOan

James Sloansiwatibau & sLOan

Narotam SolankiPwc fiJi

Eparama TawakefiJi eLectRicity authORity

Ana Tuiwawasiwatibau & sLOan

Jay UdithOwaRds LawyeRs

Jone VuliwestPac banking cORPORatiOn

291AcknowledgmenTs

Chirk YamPwc fiJi

Eddie YuenwiLLiams & gOsLing Ltd.

FinlAndManne AiraksinenROschieR attORneys Ltd.

Timo Airistowhite & case

Petri AvikainenasianaJOtOimistO white & case Oy

Johanna EllonenROschieR attORneys Ltd.

Esa Niemeläfinnish eneRgy industRies

Marja EskolaPwc finLand

Maria Fagerström-RyderasianaJOtOimistO white & case Oy

Elina FinniläPwc finLand

Esa Halmarihedman PaRtneRs

Pekka HalmenatiOnaL Land suRvey Of finLand

Johanna Haltia-Tapiohannes sneLLman LLc

Joni Hatanmaahedman PaRtneRs

Seppo HaviadittmaR & indRenius

Harri HirvonenPwc finLand

Lauri IgnatiusROschieR attORneys Ltd.

Nina IsokorpiROschieR attORneys Ltd.

Lauri JääskeläinenbuiLding cOntROL dePaRtment Of the city Of heLsinki

Pekka JaatinencastRén & sneLLman attORneys Ltd.

Juuso JokelasuOmen asiakastietO Oy

Mika Karpinnenhannes sneLLman LLc

Sakari Kauppinenfinnish Patent and RegistRatiOn Office

Milla Kokko-LehtinenPwc finLand

Markku Korvenmaahh PaRtneRs, attORneys-at-Law Ltd.

Arto Kukkonenhh PaRtneRs, attORneys-at-Law Ltd.

Kaisa LamppuPwc finLand

Pertteri Leinonen

Jan Liliushannes sneLLman LLc

Patrik LindforsLindfORs & cO, attORneys-at-Law Ltd.

Patrick LindgrenLaw Office advOcaRe

Tuomas LukkarinennatiOnaL Land suRvey Of finLand

Erkki Makelagb times

Kimmo MettäläkROgeRus attORneys Ltd.

Mia MokkilaROschieR attORneys Ltd.

Marta Monteirohannes sneLLman LLc

Eeva-Leena NiemeläROschieR attORneys Ltd.

Jenna NurmioasianaJOtOimistO white & case Oy

Elina PesonencastRén & sneLLman attORneys Ltd.

Jani PitkänenattORneys Jb eveRsheds Ltd.

Mikko ReinikainenPwc finLand

Ingrid RemmelgasROschieR attORneys Ltd.

Riina Heinimäkifinnish eneRgy industRies

Jasse RitakallioLindfORs & cO, attORneys-at-Law Ltd.

Peter SalovaaraattORneys Jb eveRsheds Ltd.

Matti SanaksenahosanaksenahO aRkkitehdit


Petri SeppäläPwc finLand

Nikolas SjöbergkROgeRus attORneys Ltd.

Dina StoltROschieR attORneys Ltd.

Sunny Magb times

Petri TaivalkoskiROschieR attORneys Ltd.

Jenni Teurokoskihedman PaRtneRs

Tanja TörnkvistasianaJOtOimistO white & case Oy

Henrik UngernnatiOnaL Land suRvey Of finLand

Sanna VäänänenPwc finLand

Seija VartiainenPwc finLand

Kiira ViinamäkicastRén & sneLLman attORneys Ltd.

Marko VuorikROgeRus attORneys Ltd.

Gunnar WesterlundROschieR attORneys Ltd.

FrAnce

aiR caRgO inteRnatiOnaL gROuP

cOmmissiOn de RéguLatiOn de L’eneRgie

eau de PaRis

maiRie de PaRis

Meivy BechetLandweLL & assOciés

Julien Bellapiantaats inteRnatiOnaL

Hervé Beloeuvrecabinet beLOeuvRe

Andrew BoothandRew bOOth aRchitect

Patricia Cadet-RacinouxeLectRicité Réseau distRibutiOn fRance

Isabelle-Victoria Carbucciaivch PaRis

Georges CavalierLandweLL & assOciés

Gwendal ChatainLandweLL & assOciés

Stéphanie ChatelontaJ, membeR Of deLOitte tOuche tOhmatsu Limited

Jean-Pierre ClavelscP Jean-PieRRe cLaveL

Florence DruesnescP Jean-PieRRe cLaveL

Segolene DufetelmayeR bROwn inteRnatiOnaL LLP

Jean-Marc DufourfRance ecOmmeRce inteRnatiOnaL

Odile DupeyréLusis avOcats

Philippe DurandLandweLL & assOciés

Benoit Fauveletbanque de fRance

Ingrid Fauvelièregide LOyRette nOueL, membeR Of Lex mundi

Lionel GalliezcOnseiL suPéRieuR du nOtaRiat (PaRis)

Nassim GhalimiveiL JOuRde

Willy GiacchinocOnseiL suPéRieuR du nOtaRiat (PaRis)

Thierry Gomotbanque de fRance

Régine GourymayeR bROwn inteRnatiOnaL LLP

Frederic GrosJOnes day

Kevin Grossmanncabinet kevin gROssmann

Philippe Guibertfieec

Jérôme HalphendLa PiPeR fRance LLP

Karl Hepp de Sevelingesgide LOyRette nOueL, membeR Of Lex mundi

Marc JobertJObeRt & assOciés

Abdelmalek KherbachenebOuchemLa LanOuaR & assOciés

Mohamed LanouarbOuchemLa LanOuaR & assOciés

Daniel Arthur LaprèsavOcat à La cOuR d’aPPeL de PaRis

Vanessa LidLa PiPeR fRance LLP

Olivier Lopezydes avOcats

Elsa LourdeaumayeR bROwn inteRnatiOnaL LLP

Wladimir MangelmayeR bROwn inteRnatiOnaL LLP

Lucie MauriceLandweLL & assOciés

Frederic Merciermathez tRansPORts inteRnatiOnaux s.a

Nathalie MorelmayeR bROwn inteRnatiOnaL LLP

Lamia NaamounebOuchemLa LanOuaR & assOciés

Arnaud PédrontaJ sOciété d’avOcats

Arnaud PelpelPeLPeL avOcats

Thomas PhilippemayeR bROwn inteRnatiOnaL LLP

Vanessa RaindretRansPaRence - membeR Of RusseLL bedfORd inteRnatiOnaL

Nicolas RontchevskyLawyeR & PROfesseuR agRege des facuLtes de dROit

Philippe Roussel-GalleuniveRsité PaRis descaRtes

Hugues Rouxbanque de fRance

Johannes SingelnsteinRacine avOcats

Isabelle Smith Monnervillesmith d’ORia

Lionel SpizzichinoPauL hastings

Jean SvastamayeR bROwn inteRnatiOnaL LLP

Jean TarradecOnseiL suPéRieuR du nOtaRiat (PaRis)

François Vergnegide LOyRette nOueL, membeR Of Lex mundi

Hicham ZaalanibOuchemLa LanOuaR & assOciés

Stephane ZecevicLes nOtaiRes du quai vOLtaiRe

Claire ZulianitRansPaRence - membeR Of RusseLL bedfORd inteRnatiOnaL

gABon


municiPaLité de LibReviLLe

Madeleine BerredeLOitte JuRidique et fiscaL

Jean-Pierre BozecPROJect LawyeRs

Jean Paul CamussOciété d’eneRgie et d’eau du gabOn (seeg)

Myriam DialloPanaLPina tRansPORts mOndiaux gabOn

Gilbert Erangahetude maîtRe eRangah

Augustin Fangcabinet augustin fang


Yves Fumanalcabinet yves fumanaL

Anne Gey Bekaleetude maîtRe gey bekaLe

Maria Eduarda de Lemos GodinhomiRanda cORReia amendOeiRa & assOciadOs - sOciedade de advOgadOs RL

Daniel Lallemandstcg

Athanase Ndoye Lourysyndic JudiciaiRe

Pélagie Massamba MouckockoPRicewateRhOusecOOPeRs tax & LegaL sa

Abel Moulounguietude maîtRe abeL mOuLOungui

Jean Hilaire Moussavoufumu technOLOgie

Célestin Ndeliaetude maîtRe ndeLia céLestin

Clotaire N’dongministèRe de L’ecOnOmie, du cOmmeRce, de L’industRie et du tOuRisme

Ruben Mindonga Ndongo

Thierry NgomoaRchi PRO inteRnatiOnaL

Josette Cadie Olendo

Christophe A. RelongouéPRicewateRhOusecOOPeRs tax & LegaL sa

Erwan RouxelsOciété d’eneRgie et d’eau du gabOn (seeg)

Fabien TannhofsOciété d’eneRgie et d’eau du gabOn (seeg)

gAmBiA, TheLamin A.K. TourayattORney geneRaL chambeRs Of gambia

Omar Bahdt assOciates, indePendent cORResPOndence fiRm Of deLOitte tOuche tOhmatsu Limited

Abdul Aziz Bensoudaamie bensOuda & cO.

Amie N.D. Bensoudaamie bensOuda & cO.

Lamin B.S. CamaradandimayO Law chambeRs

Ida Denise Dramehida d. dRameh & assOciates

Dzidzedze FiadjoePwc ghana

Alexander Fiifi-YanksonPwc ghana


Badjie Ismaila

Alhaji JallownatiOnaL wateR and eLectRicity cOmPany Ltd.

Lamin S. Jattadt assOciates, indePendent cORResPOndence fiRm Of deLOitte tOuche tOhmatsu Limited

Sulayman M. Joofs.m. JOOf agency

Nani JuwaranatiOnaL wateR and eLectRicity cOmPany Ltd.

George KwatiaPwc ghana

Omar NjieLaw fiRm OmaR nJie

Baboucarr OwlnatiOnaL wateR and eLectRicity cOmPany Ltd.

Lang SaballynatiOnaL wateR and eLectRicity cOmPany Ltd.

Janet Ramatoulie Sallah-NjietOROdO chambeRs

Adama SambavaLue engineeRing cOnstRuctiOn

Yassin SenghoresenghORe Law PRactice

Hawa Sisay-SaballyLawyeR

georgiAMarekh AmirashviliamiRashviLi, gOgishviLi & shengeLia ags

Nino BakhianatiOnaL agency Of PubLic RegistRy

Giorgi BegiashvilibegiashviLi & cO. Limited Law Offices

Revaz BeridzeeRistavi & PaRtneRs

Nino BezhitashviliministRy Of ecOnOmy and sustainabLe deveLOPment

Koba BobokhidzemgaLObLishviLi, kiPiani, dzidziguRi (mkd) Law fiRm

Temur BolotashvilitbiLisi municiPaLity city haLL

Giorgi ChichinadzeministRy Of ecOnOmy and sustainabLe deveLOPment

Khatia EsebuaaLLiance gROuP hOLding

Mariam GabashvilieRistavi & PaRtneRs

Teymuraz GamrekelashviliteLasi

Rusudan GergauliLegaL PaRtneRs assOciated (LPa) LLc

Sophia GiganinatiOnaL agency Of PubLic RegistRy

Lasha Gogiberidzebgi LegaL

Alexander GomiashviliJsc cRedit infO geORgia

Mamuka Gordezianiitm gLObaL LOgistics

Nana GurgenidzeLegaL PaRtneRs assOciated (LPa) LLc

Batu GvasalianatiOnaL agency Of PubLic RegistRy

Gia Jandierinew ecOnOmic schOOL

David JavakhadzeministRy Of ecOnOmy and sustainabLe deveLOPment

Revaz JavelidzecOLibRi Law fiRm

David KakabadzecOLibRi Law fiRm

Grigol KakauridzeministRy Of ecOnOmy and sustainabLe deveLOPment

Ana KamkhadzeeRistavi & PaRtneRs

Irakli Kandashvili

Mari KhardzianinatiOnaL agency Of PubLic RegistRy

Nino KhoperianOtaRy chambeR Of geORgia

Dachi KinkladzegeORgia Revenue seRvice

Anastasia KipianiPwc geORgia

Sergi KobakhidzePwc geORgia

Aieti KukavaaLLiance gROuP hOLding

Sophio KurtaulinatiOnaL buReau Of enfORcement

Vato LashkaradzegeORgia Revenue seRvice

Archil LezhavaLegaL PaRtneRs assOciated (LPa) LLc

Tea LoladzeministRy Of ecOnOmy and sustainabLe deveLOPment

Mirab-Dmitry Lomadze

Jaba MamulashvilibegiashviLi & cO. Limited Law Offices

Ekaterina MeskhidzenatiOnaL agency Of PubLic RegistRy

Roin MigriauliLaw Office migRiauLi & PaRtneRs

Ia MikhelidzegeORgia Revenue seRvice

Tina MujirishvilieuROasian exPRess Ltd.

Kakhaber Nariashvili

Sophio Natroshvilibgi LegaL

Levan NikoladzeLegaL PaRtneRs assOciated (LPa) LLc

Lasha NodianOdia, uRumashviLi & PaRtneRs

Tampa NutsubidzebegiashviLi & cO. Limited Law Offices

Maia OkruashviligeORgian LegaL PaRtneRshiP

Papuna PapiashvilinatiOnaL buReau Of enfORcement

Tamara PkhakadzenatiOnaL buReau Of enfORcement

Natia SakhokianatiOnaL buReau Of enfORcement

Joseph SalukvadzetbiLisi state univeRsity

Manzoor ShahgLObaLink LOgistics gROuP

Tamar SharumashviliPwc geORgia

Zaza SimaeveLecO Ltd.

David SukiasoveLecO Ltd.

Giorgi TavartkiladzedeLOitte

Tamara Tevdoradzebgi LegaL

Besik Tsimakuridze

Khatuna TurmanidzenatiOnaL buReau Of enfORcement

Samson UridiageORgia Revenue seRvice

Zviad VoshakidzeteLasi

germAnyvattenfaLL beRLin

Markus BeaumartdLa PiPeR uk LLP

Mark BekkerbekkeR LOgistica

Eva Bergmannschufa hOLding ag

Jennifer Bierlygsk stOckmann + kOLLegen

Justus BinderReed smith LLP

Thomas BüssowPwc geRmany

Dieter EndresPwc geRmany

Markus J. Goetzmannc·b·h Rechts anwäLte

Andrea GrussmeRget + PaRtneR

Klaus GüntherOPPenhOff & PaRtneR

Marc Alexander HägerOPPenhOff & PaRtneR

Götz-Sebastian HökdR. hök stiegLmeieR & PaRtneR

Ralph HummelavOcadO RechtsanwäLte

Helmuth JordanJORdan & wagneR Rechts-anwaLts geseLL schaft mbh

Wladimir KernPwc geRmany

Henrik Kirchhoffgsk stOckmann + kOLLegen

Ernst-Otto Kuchenbrandtdeutsche bundesbank

Peter LimmernOtaRe dR. LimmeR & dR. fRiedeRich

Roland MaaßLatham & watkins LLP

Sabine Malikschufa hOLding ag

Thomas Stefan Malikheussen Rechts anwaLts-geseLL schaft mbh

Nora MatthaeiavOcadO RechtsanwäLte

Werner Meierking & sPaLding LLP

Daniel Meier-GrevePRicewateRhOusecOOPeRs LegaL aktiengeseLLschaft Rechts anwaLts geseLL schaft

Frank MizeraReed smith LLP

Raoul MüllerReed smith LLP

Wolfgang NardikiRkLand & eLLis LLP geRmany munich

Dirk OttogObbeRs & denk

Thomas PossLatham & watkins LLP

Angela Reimerdiaz Reus & taRg LLP

Wilhelm ReinhardtLatham & watkins LLP

Sebastian ReinschJanke & Reinsch


Jan RudolphLinkLateRs LLP

Philipp RuehlandPRicewateRhOusecOOPeRs LegaL aktiengeseLLschaft Rechts anwaLts geseLL schaft

Jana Schlimgenegsk stOckmann + kOLLegen

Volker Schwarzheussen Rechts anwaLts-geseLL schaft mbh

Benjamin SieringPRicewateRhOusecOOPeRs LegaL aktiengeseLLschaft Rechts anwaLts geseLL schaft

Thomas StrassnerORRick, heRRingtOn & sutcLiffe LLP

Tobias TaetznerPwc geRmany

Kévin Paul-Hervé TanguyPRicewateRhOusecOOPeRs LegaL aktiengeseLLschaft Rechts anwaLts geseLL schaft

Heiko VogtPanaLPina weLttRansPORt gmbh

Bernd Wellerheuking kühn LüeR wOJtek

Hartmut WickenOtaRe RudOLf sPOeReR & dR. haRtmut wicke

Thomas WinklerdOmus ag - membeR Of RusseLL bedfORd inteRnatiOnaL

Stefan WirschLatham & watkins LLP

Gerlind Wisskirchencms hasche sigLe

Uwe WittPRicewateRhOusecOOPeRs LegaL aktiengeseLLschaft Rechts anwaLts geseLL schaft

ghAnASolomon AckomgRimaLdi ghana Ltd.

George Kingsley AcquahstandaRd chaRteRed bank ghana Limited

Watkins AdamahntRakwah & cO.

Afua AddoteyLOvewORLd Law centRe

Victor Adjeixdsdata ghana Ltd.

Marian Aggrey-Ampiahab LexmaLL & assOciates

George Ahiaforxdsdata ghana Ltd.

Kweku Ainusonab LexmaLL & assOciates

Mellisa Amarteifiosam OkudzetO & assOciates

Nana Akonu AmarteybakeR tiLLy andah+andah chaRteRed accOuntants

Nene Amegatchersam OkudzetO & assOciates

Kennedy Paschal AnabaLawfieLds cOnsuLting

Kweku Brebu AndahbakeR tiLLy andah+andah chaRteRed accOuntants

Wilfred Kwabena Anim-OdameLands cOmmissiOn

Angelina Asabea AnnoeLectRicity cOmPany Of ghana

Kwabena Asante Offeibentsi-enchiLL, Letsa & ankOmah, membeR Of Lex mundi

Fred Asiamah-Korantengbank Of ghana

Nana Akwasi Awuahab LexmaLL & assOciates

Kwadwo BaafiseLL Right ghana Limited

Ellen BannermanbRuce-LyLe banneRman & assOciates

Reginald BannermanbRuce-LyLe banneRman & assOciates

Ayesha BedweiPwc ghana

Thomas Blanksonxdsdata ghana Ltd.

Edward Kwabena BoamahLOgistics sOLutiOns

Diana Asonaba Dapaahsam OkudzetO & assOciates

Ras Afful DaviscLimate shiPPing & tRading

Saviour DzualibOLLORe afRica LOgistics ghana

Frank FugarcOLLege Of aRchitectuRe and PLanning

Abeku Gyan-QuansahPwc ghana

293AcknowledgmenTs

Roland HorsoobOuygues cOnstRuctiOn

Daniel Imadibentsi-enchiLL, Letsa & ankOmah, membeR Of Lex mundi

Adam Imoru Ayarnacadesmee inteRnatiOnaL

Jonia KashalabaPwc ghana

Veronica Emefa Kissiedunew eRa shiPPing cOmPany

Edem Kofi PentyRenaissance Law chambeRs

Sena Kpodoab & david

Rosa Kudoadzibentsi-enchiLL, Letsa & ankOmah, membeR Of Lex mundi


Musah MasahuduaRchsyntax cOnsuLt

Stanley Mawuli SallaheLectRicity cOmPany Of ghana

Eric Nii Yarboi Mensahsam OkudzetO & assOciates

Kwadwo NtrakwahntRakwah & cO.

Nana Yaw NtrakwahntRakwah & cO.

Abena Ntrakwah-MensahntRakwah & cO.

Angela NyakoteyntRakwah & cO.

Wordsworth Odame LarbiindePendent cOnsuLtant ghana

Kwaku D. OforiOfORi Law fiRm, LLc

Sam Okudzetosam OkudzetO & assOciates

Rexford Assasie Oppongknust

Mike Oppong Adusahbank Of ghana

Daniel Osei-KufuorOsei-kufuOR, sOhne & PaRtneRs

Vera Owusu Oseiab & david

George Owusu-Ansahab & david

Nana Esi Quansah-Soderbergghana PORts and haRbOuRs authORity

Shirley SomuahntRakwah & cO.

Joyce Franklyn ThompsonntRakwah & cO.

Samuel TwerefourLawfieLds cOnsuLting

greeceSophia AmpoulidoudRakOPOuLOs Law fiRm

Anastasia BakaPOtamitis-vekRis

Amalia BallaPOtamitis-vekRis

Georgia BalopouloukyRiakides geORgOPOuLOs Law fiRm

George BersisPOtamitis-vekRis

Theodora BetsikaRatzas & PaRtneRs

Georgw BobolakiskRemaLis Law fiRm, membeR Of ius LabORis

Ira CharisiadouchaRisiadOu Law Office

Viktoria ChatzaraikRP ROkas & PaRtneRs

Vasileios ChountalasunityfOuR

Theodora ChristodouloukLc Law fiRm

Alkistis Marina ChristofilouikRP ROkas & PaRtneRs

Evangelia Christopoulou-StamelounOtaRy

Vasiliki ChristoukLc Law fiRm

Xenia ChryssochoouLOgika

Leda CondoyanniheLLenic cORPORate gOuveRnance cOunciL

Nikolaos DemirogloutaxexPeRts

Eleni DikonimakiteiResias sa - bank infORmatiOn systems

Sotirios Doukliaskg Law fiRm

Panagiotis DrakopoulosdRakOPOuLOs Law fiRm

Anastasia DritsakyRiakides geORgOPOuLOs Law fiRm

Elisabeth Eleftheriadeskg Law fiRm

Katerina Filippatouc. PaPacOstOPOuLOs & assOciates

Margarita FlerianouecOnOmOu inteRnatiOnaL shiPPing agencies

Dionyssia I. GamvrakissaRantitis Law fiRm

Georgios GaroufisPwc gReece

Dionysios Gavounelisk | P Law fiRm

Dimitra GeorgarakitaxexPeRts

Antonis GiannakodimoszePOs & yannOPOuLOs Law fiRm, membeR Of Lex mundi

Antigoni GkarlaPwc gReece

Antonios GkiokasPwc gReece

Katerina GrivakiPwc gReece

Efthymios KallitsisefthymiOs kaLLitsis

Panayiotis KarakonstantiscOuRt Of fiRst instance

Harry KarampeliskyRiakides geORgOPOuLOs Law fiRm

Artemis KarathanassiPwc gReece

Catherine M. KaratzaskaRatzas & PaRtneRs

Rita KatsoulaPOtamitis-vekRis

Anna Kazantzidouvainanidis ecOnOmOu & assOciates Law fiRm

Anastasia KelveridoukyRiakides geORgOPOuLOs Law fiRm

Efthymios KleftogiannisPwc gReece

Constantinos Klissourask | P Law fiRm

Ioanna KomboueLias PaRaskevas attORneys 1933

Georgia KonstantinidoudRakOPOuLOs Law fiRm

Nicholas KontizaszePOs & yannOPOuLOs Law fiRm, membeR Of Lex mundi

Panos Koromantzosbahas, gRamatidis & PaRtneRs

Dimitrios KotsionismichaeL kyPRianOu & cO. LLc

Aggeliki KounaditaxexPeRts

Dimitrios KremaliskRemaLis Law fiRm, membeR Of ius LabORis

Irene C. KyriakideskyRiakides geORgOPOuLOs Law fiRm

Domna Kyrzopoulouk | P Law fiRm

Konstantinos LogaraszePOs & yannOPOuLOs Law fiRm, membeR Of Lex mundi

Panos LolonisheLLenic cadastRe and maPPing agency

Margarita LoukakRemaLis Law fiRm, membeR Of ius LabORis

Emmanuel MastromanoliszePOs & yannOPOuLOs Law fiRm, membeR Of Lex mundi

John MazarakoseLias PaRaskevas attORneys 1933

Effie G. MitsopouloukyRiakides geORgOPOuLOs Law fiRm

Athena Moraitiathena mORaiti Law Office

Konstantinos NanopoulostaxexPeRts

Anthony NarliscaLbeRsOn sa

Effie NestorideseydaP sa

Anastasia OikonomopouloukLc Law fiRm

Christina Papachristopoulouk | P Law fiRm

Elena PapachristouzePOs & yannOPOuLOs Law fiRm, membeR Of Lex mundi

Konstantinos PapadiamantisPOtamitis-vekRis

Dimitris PapamentzelopouloskLc Law fiRm

Stavros PapantonisactiOn auditing sa - membeR Of RusseLL bedfORd inteRnatiOnaL

Alexios PapastavrouPOtamitis-vekRis

Aristeidis PapathanasioukaRatzas & PaRtneRs

Dimitris E. ParaskevaseLias PaRaskevas attORneys 1933

Michalis PattakoszePOs & yannOPOuLOs Law fiRm, membeR Of Lex mundi

Katerina PolitikyRiakides geORgOPOuLOs Law fiRm

Panagiotis PolychronopouloskeLemenis & cO.

Stathis PotamitisPOtamitis-vekRis

Ioanna PoulakouzePOs & yannOPOuLOs Law fiRm, membeR Of Lex mundi

Maria PrekaLOgika

Vicky PsaltakisaRantitis Law fiRm

Mary PsyllaPwc gReece

Kyriaki (Korina) RaptopouloukyRiakides geORgOPOuLOs Law fiRm

Ilias SakellariouunityfOuR

Theofanis SalatasdRakOPOuLOs Law fiRm

Ioannis SarakinoseLias PaRaskevas attORneys 1933

Ioanna SarantikaRatzas & PaRtneRs

Aikaterini SavvaidouPwc gReece

Nikolaos SiakantarisunityfOuR

Ioannis SkandalisPwc gReece

Fani SkartouliPOtamitis-vekRis

Nikolaos StasinopoulosnOtaRy

Kalliopi StavropouloukaRatzas & PaRtneRs

Alexia StratoukRemaLis Law fiRm, membeR Of ius LabORis

Evangelia TasiopoulousaRantitis Law fiRm

John TripidakisJOhn tRiPidakis & assOciates Law fiRm

Kimon Tsakiriskg Law fiRm

Angeliki TsatsikaRatzas & PaRtneRs

Antonios TsavdaridisikRP ROkas & PaRtneRs

Helena Tsertsiganni

Panagiota D. TsitsaPanagiOta tsitsa

Ioanna TzinierigReek Land RegistRaRs assOciatiOn

Alexia TzouniPOtamitis-vekRis

Anna VamialiskeLemenis & cO.

Penny Vithoulkac. PaPacOstOPOuLOs & assOciates

Konstantinos VlachakiskOnstantinOs vLachakis

Kalliopi VlachopouloukeLemenis & cO.

Ioanna VourvouliakyRiakides geORgOPOuLOs Law fiRm

Sofia XanthouleaJOhn tRiPidakis & assOciates Law fiRm

Amalia XeinikRemaLis Law fiRm, membeR Of ius LabORis

Panagiotis XeniteliskaRatzas & PaRtneRs

Fredy YatracouPwc gReece

grenAdAW.R. Agostiniw. R. agOstini & cO.

Raymond AnthonyRaymOnd anthOny & cO.

James BristolhenRy, henRy & bRistOL

Shawn CharlesgRenada eLectRicity seRvices Ltd.

Thaddeus CharlesinLand Revenue dePaRtment

Linda DollandseOn & assOciates

Carlyle Glean Jr.gLean’s cOnstRuctiOn & engineeRing cO.

Annette HenryministRy Of LegaL affaiRs

Clive HostengRenada eLectRicity seRvices Ltd.

Keith HostenhOsten’s (eLectRicaL seRvices) Ltd.

Winston HostenhOsten’s (eLectRicaL seRvices) Ltd.

Ernie James

Cheney JosephtROPicaL shiPPing

Henry JosephPkf inteRnatiOnaL

Garvey LouisonLOuisOn cOnsuLting

Jared LouisongRenada eLectRicity seRvices Ltd.

Ria Marshall-GhusthenRy, henRy & bRistOL

Neil NoelhenRy hudsOn - PhiLLiPs & cO.

Anthony RossgOveRnment Of gRenada

Karen SamuelsamueL PhiLLiP & assOciates


Safiya SawneytRadshiP inteRnatiOnaL

Valentino SawneytRadshiP inteRnatiOnaL

David R. SinclairsincLaiR enteRPRises Limited

Nichole St. Bernarddanny wiLLiams & cO.

Trevor St. BernardLewis & Renwick

Raphael StepheninLand Revenue dePaRtment

Shireen WilkinsonwiLkinsOn, wiLkinsOn & wiLkinsOn

Daniella Williams Mitchelldanny wiLLiams & cO.

guATemAlA

dhL gLObaL fORwaRding

emPResa eLéctRica de guatemaLa, s. a.

PROtectORa de cRèditO cOmeRciaL

suPeRintendencia de administRación tRibutaRia

Juan Andres MarroquincaRRiLLO & asOciadOs

Pedro AragónaRagón & aRagón

Mario R. Archila CruzcOnsORtium - Racsa

José Alejandro Arévalo AlburezsuPeRintendencia de bancOs

Elías Arriaza SáenzcOnsORtium - Racsa

Ingrid BarillasPROnacOm

María de los Angeles Barillas BuchhaltersaRavia & muñOz

Jorge Rolando BarriosbOniLLa, mOntanO, tORieLLO & baRRiOs

Axel BetetacaRRiLLO y asOciadOs

Eva Cacacho GonzálezquiñOnes, ibaRgüen, LuJán & mata sc

Emanuel CallejascaRRiLLO & asOciadOs

Rodrigo Callejas AquinocaRRiLLO & asOciadOs

Delia CantoraleRnst & yOung

Jorge CastanedasPec

Francisco José Castillo ChacónaguiLaR castiLLO LOve

Juan Carlos Castillo ChacónaguiLaR castiLLO LOve

Juan Carlos ChavarríaeRnst & yOung

Anabella de León RuizRegistRO geneRaL de La PROPiedad de guatemaLa (RgP)

José Estuardo Golómcity haLL Of guatemaLa city

Carlos Guillermo HerreraRegistRO geneRaL de La PROPiedad de guatemaLa (RgP)

Nestor José Isaac Herrera RaldacOmisión naciOnaL de eneRgía eLéctRica

Eva Maria Limacity haLL Of guatemaLa city

César Enrique Marroquín HernándezsuPeRintendencia de bancOs

Marco Antonio MartinezcPs LOgistics

Abelardo MedinaministRy Of ecOnOmy

Edgar MendozaPwc guatemaLa

Luis Armando Mendoza MoránaRmandO esPaciOs estudiO de aRquitectuRa

Rafael Augusto Menendez Diazagencia aduanas menendez diaz

Edgar MontesRegistRO geneRaL de La PROPiedad de guatemaLa (RgP)

Edvin MontoyaLexincORP

María José NajeracaRRiLLO & asOciadOs

Anajoyce Olivacity haLL Of guatemaLa city

Monica OrdoñezRegistRO geneRaL de La PROPiedad de guatemaLa (RgP)

Carlos OrtegamayORa & mayORa, sc

Roberto OzaetaPwc guatemaLa

Maria Jose Pepio PensabenecámaRa guatemaLteca de La cOnstRucción

Claudia PereiramayORa & mayORa, sc

Mélida PinedacaRRiLLO & asOciadOs

Manuel RamírezeRnst & yOung

Diego Ramírez BathengRuPO icc

Marco Tulio ReynacámaRa guatemaLteca de La cOnstRucción

Andres RiveraaceROs aRquitectónicOs

Alfredo Rodríguez MahuadcOnsORtium - Racsa

Jose RosalesgaRcía & bOdán

Luis Alfonso Ruanocgw

Glendy SalgueroPwc guatemaLa

Rodrigo SalgueroPwc guatemaLa

Aman SanchezPROnacOm

Salvador A. Saravia CastillosaRavia & muñOz

Klamcy Solorzanocity haLL Of guatemaLa city

José Augusto Toledo CruzaRias & muñOz

Rodrigo ValladaresRegistRO meRcantiL

Elmer VargasPachecO cOtO

guineA

eLectRicité de guinée

Yves Constant Amanicabinet d’avOcats baO & fiLs

Camara Aly BadaraavOcat

Aminata Bah Tallnimba cOnseiL saRL

Mohamed BaldéPwc guinea

Mamadou Barrynimba cOnseiL saRL

Mamadou Sanoussy Barrycabinet d’avOcats baO & fiLs

Mody Oumar Barrycabinet d’avOcats baO & fiLs

Ibrahima Kalil BeretesOgufiRet

Eric Benjamin ColletOPaz muLti-industRies saRL

Gabriel Curtisagence de PROmOtiOn des investissments PRivés

Jean DelahayebOLLORé afRica LOgistics

Djakaria Diakitenimba cOnseiL saRL

Ahmadou DiallochambRe des nOtaiRes

Salimatou Diallosd-avOcats

Youssouf DiallochambRe des nOtaiRes

Adama Skel Fofana

Naby Moussa Fofanabanque centRaLe de guinée (bcRg)

Soukeina Fofanabanque centRaLe de guinée (bcRg)

Joachim Gbilimou

Amadou Thidiane Kaba

Mariama Ciré Keita Diallonimba cOnseiL saRL

Fatoumata Koulibalybanque centRaLe de guinée (bcRg)

Nounké KouroumaadministRatiOn et cOntRôLe des gRands PROJets

Mohamed LahlouPwc guinea

Philippe NiamkeybOLLORé afRica LOgistics

Amadou Salif Kébécabinet avOcat saLif kébé

Paul TchagnaPwc guinea

Aboubacar Salimatou Touremtn aReeba guinée sa

Fatoumata Yari Soumah YansaneOffice nOtaRiaL

guineA-BissAu

administRaçãO dOs PORtOs da guiné-bissau aPgb

bceaO

Luís AntunesLuftec – técnicas eLéctRicas, Lda

Abú CamaráministéRiO das infRaestRutuRas

Humiliano Alves Cardosogabinete advOcacia

Rui Paulo Coutinho de Mascarenhas AtaídeLaw schOOL in bissau

Adelaida Mesa D’AlmeidaJuRiscOnta sRL

Octávio Lopesgb LegaL - miRanda aLLiance

Miguel Mangoaudi - cOnta Lda

Vítor Marques da Cruzmc&a - sOciedade de advOgadOs, RL

Ismael Mendes de Medinagb LegaL - miRanda aLLiance

Teresa Palamc&a - sOciedade de advOgadOs, RL

Eduardo PimentelcentRO de fORmaLizaçãO de emPResas

Fernando TavarestRansmaR seRvices

Carlos VamaingOmes & vamain assOciadOs

guyAnA

ROdRigues aRchitects Ltd.

Tracey Bancroftcity engineeRs Office mayOR & cOunciLLORs Of city Of geORgetOwn

Wiston BecklescORReia & cORReia Ltd.

Marcel BobbfRaseR, hOusty & yeaRwOOd attORneys-at-Law

Julius CampbellcORReia & cORReia Ltd.

Ashton ChaseLaw Office Of ashtOn chase assOciates

Desmond CorreiacORReia & cORReia Ltd.

Stephen FraserfRaseR, hOusty & yeaRwOOd attORneys-at-Law

Orin HindsORin hinds & assOciates aRch. Ltd.

Gary HolderORin hinds & assOciates aRch. Ltd.

Renford Homerguyana POweR & Light inc.

Kalam Azad Juman-Yassinguyana OLymPic assOciatiOn

Kashir KhanattORney-at-Law

Rakesh LatchanaRam & mcRae chaRteRed accOuntants

Alexis Monizeguyana Office fOR investment

Charles OgleministRy Of LabOuR, human seRvices and sOciaL secuRity

Carolyn Paulamice LegaL cOnsuLtants inc.

Deryck Phyllguyana POweR & Light inc.

R.N. PoonaiPOOnai & POOnai

Christopher RamRam & mcRae chaRteRed accOuntants

Vishwamint RamnarinePfk baRceLLOs, naRine & cO.

Ryan Rossguyana POweR & Light inc.

Shantel ScottfRaseR, hOusty & yeaRwOOd attORneys-at-Law

Judy Semple-JosephcReditinfO guyana

Leslie SobersattORney-at-Law

Gidel ThomsidenatiOnaL shiPPing cORPORatiOn Ltd.

Allyson WestPRicewateRhOusecOOPeRs Limited

Tonika WilsonPRicewateRhOusecOOPeRs Limited

Horace Woolfordguyana POweR & Light inc.

hAiTi

banque de La RéPubLique d’haiti

méROvé-PieRRe - cabinet d’exPeRts-cOmPtabLes

Marc Kinson AntoineadekO enteRPRises

Rose-Berthe AugustinLe cabinet augustin

Jean Baptiste BrownbROwn LegaL gROuP

Martin Camille CangéeLectRicité d’haïti

Djacaman Charlescabinet gassant

Martine Chevaliercabinet LebLanc & assOciés

Karl B. Couba

Lucien Fresnelcabinet gassant

Enerlio Gassantcabinet gassant

295AcknowledgmenTs

Chantal Hudicourt-Ewaldcabinet hudicOuRt-wOOLLey

Robert Laforestcabinet LafORest

David LafortunebROwn LegaL gROuP

Ronald Laraqueaau

Patrick Laurentcabinet PatRick LauRent & assOciés

Camille Leblanccabinet LebLanc & assOciés

Ludwig Leblanccabinet LebLanc & assOciés

Garry LhérissonateLieR d’aRchitectuRe et d’uRbanisme

Roberson Louiscabinet gassant

Kathia Magloirecabinet gassant

Dieuphète Maloirsam cOnstRuctiOn

Joel NexilaiR cOuRRieR & shiPPing

Jean Yves NoëlnOëL, cabinet d’exPeRts-cOmPtabLes

Joseph PaillantbucOfisc

Micosky Pompiluscabinet d’avOcats chaLmeRs

Jean Louis RichardbucOfisc

Leon Saint-LouisavOcat

Margarette Antoine Sanoncabinet maRgaRette antOine sanOn

Michel Succarcabinet Lissade

Jean VandalvandaL & vandaL

hondurAs

cnbs - cOmisiOn naciOnaL de bancOs y seguROs

cOmisión naciOnaL de eneRgía

tRansuniOn

Mario AgueroaRias & muñOz

Vanessa AguileratRanscOma

Juan José Alcerro MillaaguiLaR castiLLO LOve

Karla Andino PeñalvacOnsORtium centRO améRica abOgadOs

José Simón AzconainmObiLiaRia aLianza sa

Anthony Francisco Calix PellettieresecRetaRia de RecuRsOs natuRaLes y ambiente

Andrea Cascobufete cascO & asOciadOs

Jorge Omar Cascobufete cascO & asOciadOs

Tania Vanessa Cascobufete cascO & asOciadOs

Fredy CastillogaRcía & bOdán

Jaime Alberto Colindres RosalesdyceLes s de RL

Alma EnriquezaczaLaw

Denia EscalonPwc hOnduRas

Gilda Espinal VelizasJ - asOciaciOn PaRa una sOciedad mas Justa

Dennis Emilio Hércules RosaaguiLaR castiLLO LOve

Evangelina LardizábalaRias & muñOz

Jesús Humberto Medina-AlvacentRaL Law medina, ROsenthaL & asOciadOs

Juan Carlos Mejía CottoinstitutO de La PROPiedad

Iván Alfredo Vigíl MolinaabOgadO

Vanessa OquelígaRcía & bOdán

Danna ParedesPwc hOnduRas

José Ramón PazcOnsORtium centRO améRica abOgadOs

Marcela ReyesOPeRadORa PORtuaRia centROameRicana

Dino RiettiaRquitecnic

Julio RiveragaRcía & bOdán

Milton RiveraPwc hOnduRas

Enrique Rodriguez BurchardaguiLaR castiLLO LOve

Fanny Rodríguez del CidaRias & muñOz

René SerranoaRias & muñOz

Mariano TurnesOPeRadORa PORtuaRia centROameRicana

Nelson UlloasecRetaRia de RecuRsOs natuRaLes y ambiente

Armando Urtecho LópezcOheP (cOnseJO hOnduReñO de La emPResa PRivada)

Roberto Manuel Zacarías UrrutiazacaRías & asOciadOs

Carlos F. ZúnigaiRías & asOciadOs s. de RL - cORResPOndent Of RusseLL bedfORd inteRnatiOnaL

hong kong sAr, chinA

asia business seRvice Limited

white & case

Albert P.C. Chanthe hOng kOng POLytechnic univeRsity

Kenneth ChanhOng kOng ecOnOmic & tRade Office

Leonard ChanJLa-asia

Nick ChansquiRe sandeRs

Timothy ChancOmPanies RegistRy

Vashi ChandiramaniexceLLence inteRnatiOnaL

Selraniy ChowPwc hOng kOng

Robert ChuecOnOmic anaLysis and business faciLitatiOn unit

Tony ChuvictOn RegistRatiOns Ltd.

Jimmy ChungRusseLL bedfORd James ngai cPa Limited - membeR Of RusseLL bedfORd inteRnatiOnaL

Victor DawestemPLe chambeRs

Wilson FungmayeR bROwn Jsm

Keith Man Kei HowiLkinsOn & gRist

Reynold HungPwc hOng kOng

Salina KoaPL hOng kOng

Billy LammayeR bROwn Jsm

Christie LamhOng kOng financiaL secRetaRy

Emily LamP. c. wOO & cO.

Kai Chiu LamcLP POweR hOng kOng Limited

Andas Lauthe Land RegistRy Of hOng kOng

John Robert LeesJLa-asia

Camille LeungsquiRe PattOn bOggs LLc

Carmen LiReed smith RichaRds butLeR

Terry LK Kanshinewing sPeciaList advisORy seRvices Limited

Psyche S.F. LukfaiRbaiRn catLey LOw & kOng

Billy MahObsOn & ma

Louise NgsquiRe sandeRs

Mat NgJLa-asia

Andy NganmessRs. f. zimmeRn sOLicitORs

Kok Leong NgancLP POweR hOng kOng Limited

Yeung OrinLand Revenue dePaRtment, hksaR

Martinal QuanmetOPRO assOciates Limited

Kim RooneygiLt chambeRs

Jordi Shiuait wORLdwide LOgistics inc.

Holden SlutskyPacific chambeRs

Anita TsangPwc hOng kOng

Derek TsangmayeR bROwn Jsm

William Tsangy h tsang & cO.

Cliff TsuiJLa-asia

Paul TsuihOng kOng assOciatiOn Of fReight fORwaRding & LOgistics Ltd. (haffa)

Christopher WhiteleyashuRst hOng kOng

Fergus WongPwc hOng kOng

Patrick WongmayeR bROwn Jsm

Erica XiongRusseLL bedfORd James ngai cPa Limited - membeR Of RusseLL bedfORd inteRnatiOnaL

Elaine YeungmayeR bROwn Jsm

Kwok Kuen YucOmPanies RegistRy

hungAryMark BalastyaifutuReaL gROuP

Balázs BalogReti, antaLL and PaRtneRs Law fiRm

Péter BárdosLaw fiRm dR. PéteR and Rita báRdOs

Rita BárdosLaw fiRm dR. PéteR and Rita báRdOs

Sándor BékésiPaRtOs & nObLet hOgan LOveLLs

Blanka BörzsönyisiegLeR Law Office / weiL, gOtshaL & manges

Hédi Bozsonyikszecskay attORneys-at-Law

Zsuzsanna CsericseRi & PaRtneRs Law Offices

Gábor DohányPaRtOs & nObLet hOgan LOveLLs

Tamás EszebPv | Jádi németh attORneys-at-Law

Zsuzsa FilePaRtOs & nObLet hOgan LOveLLs

Veronika Francis-HegedűsbPv | Jádi németh attORneys-at-Law

Gyula GábrielbOgsch & PaRtneRs

Anna GáspárbuiLd-ecOn Ltd.

Tamas HalmosPaRtOs & nObLet hOgan LOveLLs

Dóra HorváthReti, antaLL and PaRtneRs Law fiRm

Norbert IzerPRicewateRhOusecOOPeRs hungaRy Ltd.

Andrea Jádi NémethbPv | Jádi németh attORneys-at-Law

Gábor KertészbdO hungaRy

Andrea KladivacseRi & PaRtneRs Law Offices

Dóra MáthéPRicewateRhOusecOOPeRs hungaRy Ltd.

László MohaimOhai Law Office

Orsolya MolnarPaRtOs & nObLet hOgan LOveLLs

Viktor Nagybisz centRaL cRedit infORmatiOn PLc

Sándor Némethszecskay attORneys-at-Law

Christopher NobletPaRtOs & nObLet hOgan LOveLLs

Örs PénzesORs Penzes

Rita RadocseRi & PaRtneRs Law Offices

Richard Safcsakbisz centRaL cRedit infORmatiOn PLc

István SándorkeLemen, meszaROs, sandOR & PaRtneRs

Konrád SieglersiegLeR Law Office / weiL, gOtshaL & manges

Zsófia SieglerbdO hungaRy

Tamas SotetinteRnatiOnaL LOgistic gateway

Szilvia SzeleczkybudaPest 1st distRict municiPaLity

Ágnes Szent-IványsándOR szegedi szent-ivány kOmáROmi eveRsheds

Gergely SzoboszlaisiegLeR Law Office / weiL, gOtshaL & manges

Angéla SzőkebdO hungaRy

Zsolt TopánkaPRicewateRhOusecOOPeRs hungaRy Ltd.

Ádám TóthdR. tóth ádám közJegyzŐi iROda

Annamária TóthPaRtOs & nObLet hOgan LOveLLs

Gábor Zoltán SzabósiegLeR Law Office / weiL, gOtshaL & manges

icelAnd

ReykJavik municiPaL buiLding cOntROL OfficeR

Ásta Sólveig AndrésdóttirRegisteRs iceLand


Ásta Guðrún BeckRegisteRs iceLand

Arnar BjarnasonfRakt.is

Karen BragadóttirtOLLstJóRi - diRectORate Of custOms

Þórður Ólafur BúasonseLtJaRnaRnes municiPaL buiLding cOntROL Office

Margret Anna EinarsdottirJónatanssOn & cO. LegaL seRvices

Eymundur EinarssonenduRskOðun Og RáðgJöf ehf

Ólafur EiríkssonLOgOs, membeR Of Lex mundi

Sigríður Anna EllerupRegisteRs iceLand

Anna Björg Guðjónsdóttirbba LegaL

Gudrun GudmundsdottirJónaR tRansPORt

Sigríður H. KristjánsdóttirLOgOs, membeR Of Lex mundi

Halldor Karl HalldorssonfJeLdsted & bLöndaL LegaL seRvices

Reynir HaraldssonJónaR tRansPORt

Hörður Davíð HarðarsontOLLstJóRi - diRectORate Of custOms

Jón Ingi IngibergssonPwc iceLand

Aðalsteinn E. JónassonLex Law Offices

Hróbjartur JónatanssonJónatanssOn & cO. LegaL seRvices

Dagbjört Oddsdóttirbba LegaL

Helga Melkorka ÓttarsdóttirLOgOs, membeR Of Lex mundi

Kristján PálssonJónaR tRansPORt

Ásgeir Á. Ragnarssonbba LegaL

Eyvindur SólnescatO Lögmenn

Jóhannes StephensencReditinfO iceLand

Rúnar Svavar SvavarssonORkuveita ReykJavíkuR, distRibutiOn-eLectRicaL system

Helgi Þór ÞorsteinssonLex Law Offices

Steinþór ÞorsteinssontOLLstJóRi - diRectORate Of custOms

Runólfur VigfússonPwc iceLand

Jon VilhjalmssonefLa cOnsuLting engineeRs

indiA

aum aRchitects

mahamuni exPORt imPORt

sOuth deLhi municiPaL cORPORatiOn

vaibRant biOfueLs

Ajay AbadskP business cOnsuLting LLP

Jolly Abrahamdesai & diwanJi

Alfred AdebareLexcOunseL

Anil Agarwaldua assOciates

Kritika AgarwalmaJmudaR & PaRtneRs

Sundeep AgarwalPwc india

Praveen Alokkhaitan and cOmPany

Rajeev Awastiawasthi and assOciates

Aditi BagriJuRis cORP

P. V. Balasubramaniambfs LegaL

Shrenik N. BambshRenik n. bamb & assOciates

Anupam BansalabRd aRchitects

Raghav BansalRsb League cOnsuLtants, attORneys & sOLicitORs

Shashwat BansalRsb League cOnsuLtants, attORneys & sOLicitORs

Subhash BansalRsb League cOnsuLtants, attORneys & sOLicitORs

Meenal BarhateLegasis seRvices PRivate Limited

Sumitava BasuJuRis cORP

Neeraj BhagatneeRaJ bhagat & cO.

M.L. Bhaktakanga & cO.

Pradeep Bhandariintuit management cOnsuLtancy

Aradhana BhansaliRaJani, singhania & PaRtneRs LLP mumbai

M P BharuchabhaRucha & PaRtneRs

Moksha BhattRiLegaL

Rachita BhatLex mundi assOciatiOn Of Law fiRms

Abhinav Bhatiaadvaya LegaL

Gurpriya Bhatiai.L.a. PasRich & cOmPany

Saurav BhattacharyaPwc india

Kajal BhimaniaxOn PaRtneRs LLP

Saurav BhowmikfOxmandaL LittLe

Hetal Bilayenishith desai assOciates

Shan BottlewallaJuRis cORP

Binoy ChackocOmPaniesinn.cOm india PRivate Limited

Himanshu ChaharLexcOunseL

Shubhabrata ChakrabortiJuRis cORP

Sindhura ChakravartytRiLegaL

Ram ChandnanicbRe sOuth asia Pvt. Ltd.

Harshala ChandorkarcRedit infORmatiOn buReau (india) Ltd.

Namrata ChatterjeeLex mundi assOciatiOn Of Law fiRms

Aseem ChawlamPc LegaL, sOLicitORs & advOcates

Daizy Chawlasingh & assOciates, advOcates and sOLicitORs

Manjula ChawlaPhOenix LegaL

Arunabh ChoudharyJuRis cORP

Sachin Chughsinghi chugh & kumaR, chaRteRed accOuntants

Chetan DagaskP business cOnsuLting LLP

Abhijeet DasLexcOunseL

Detty DavisJuRis cORP

Vishwang Desaidesai & diwanJi

Rishi DevRishi dev aRchitects and assOciates

Saratha Devibfs LegaL

Soumitry Deythe tata POweR cOmPany Limited

Prashant Dhariaanant industRies

Manish DhingradhingRa & singh - attORneys-at-Law

Farida Dholkawaladesai & diwanJi

Anagha DongreskP business cOnsuLting LLP

Maulik DoshiskP business cOnsuLting LLP

Atul Duaseth dua & assOciates

Ferdinand Duraimanickambfs LegaL

Shweta DuttatRiLegaL

Samanvya DwivediaxOn PaRtneRs LLP

Rajesh GandhidOit uRban infRastRuctuRe (i) Pvt Ltd

Sreya GangulyJuRis cORP

Sushmita GangulytRiLegaL

Ritika GanjuPhOenix LegaL

Manoj GidwaniskP business cOnsuLting LLP

Mukund GodbolegOdbOLemukadam and assOciates

Veena Gopalakrishnannishith desai assOciates

Rajesh GosaliahimatLaL tRibhOvandas shah and cO.

Rajiv Kumar Goswaninew Light eLectRic cO.

Almitra GuptaJuRis cORP

Arun Guptafactum LegaL

Deepak GuptaPwc india

Rajesh HaldipurPwc india

Akil HiranimaJmudaR & PaRtneRs

Akshaya IyermaJmudaR & PaRtneRs

Deepti Jainknm & PaRtneRs

Jitender Jainsinghania & cO. LLP

Pankaj JainimPact Law ventuRes

H. JayeshJuRis cORP

Saloni JhaveriskP business cOnsuLting LLP

Dharmendra JoharistOnex inc.

Manuel JosesaJai singh

G.D. JosephJOsePh & cO.

Kunal JunejamPc LegaL, sOLicitORs & advOcates

Sumeet Kachwahakachwaha & PaRtneRs

Ravi KaimalkaimaL chatteRJee and assOciates

Atul Kansalindus enviROnmentaL seRvices Pvt. Ltd.

Apurva KanvindeJuRis cORP

Aditi KapoortRiLegaL

Rajas KasbekarLittLe & cO.

Kripi KathuriaPhOenix LegaL

Charandeep KaurtRiLegaL

Mitalee Kaushalknm & PaRtneRs

Gautam Khaitankhaitan and cOmPany

Gautam KhaitanO.P. khaitan & cO

Durgesh KhanapurkarJuRis cORP

Pooja KhannaPhOenix LegaL

Shinjni KharbandaPhOenix LegaL

Tanya Kharekhaitan and cOmPany

Gautam Khuranaindia Law Offices

Ankit Khushukachwaha & PaRtneRs

Amit KolekarRaJani, singhania & PaRtneRs LLP mumbai

Ravinder Komaragirithe tata POweR cOmPany Limited

Shinoj KoshyLuthRa & LuthRa

Gordhan KukrejaLawyeR

Surashree KulkarniLegasis seRvices PRivate Limited

Deepak KumarLuthRa & LuthRa

Harsh Kumarsinghi chugh & kumaR, chaRteRed accOuntants

Mrinal KumarLex mundi assOciatiOn Of Law fiRms

Mrityunjay KumardhingRa & singh - attORneys-at-Law

Mukesh Kumarknm & PaRtneRs

Sailesh KumardRagOn exPRess fReight Pvt. Ltd.

Vikram KumarsuPPLy sOuRce india

Vipan KumarRaJiv gandhi natiOnaL univeRsity Of Law

Narendra Kumar DuaministRy Of cORPORate affaiRs - RegistRaR

Manoj Kumar Singhsingh & assOciates, advOcates and sOLicitORs

Shreedhar T. KunteshaRP & tannan gROuP - membeR Of RusseLL bedfORd inteRnatiOnaL

Sitaram KuntemuniciPaL cORPORatiOn Of gReateR mumbai

O.B. Lal

Harjeet LallaxOn PaRtneRs LLP

Anui Gargindia Law Offices

Minhaz Lokhandwaladesai & diwanJi

Ruchi MahajanLex mundi assOciatiOn Of Law fiRms

Sandeep MahapatraJuRis cORP

Jignesh Makwanaswiftindiainc cORPORate seRvices PRivate Limited

Divya MalcolmkOchhaR & cO.

Shsi Mammohan JunejaministRy Of cORPORate affaiRs - RegistRaR

Vipender Mannknm & PaRtneRs

Avadesh MarthurhaRsh imPex

297AcknowledgmenTs

Amrit MehtamaJmudaR & PaRtneRs

Dara MehtaLittLe & cO.

Jitesh MehtasOuRce india

Preeti G. Mehtakanga & cO.

Sushil Mehtaseth dua & assOciates

Dhiraj Mhetredesai & diwanJi

Vivek MishraPwc india

Saurabh MisrasauRabh misRa & assOciates, inteRnatiOnaL LawyeRs

Jai MohanLex mundi assOciatiOn Of Law fiRms

Priyanka MongiamPc LegaL

Priyanka MongiamPc LegaL, sOLicitORs & advOcates

Avikshit MoralJuRis cORP

Moiz MotiwalashaRP & tannan gROuP - membeR Of RusseLL bedfORd inteRnatiOnaL

Jitendra MukadamgOdbOLemukadam and assOciates

Aaheree MukherjeeJuRis cORP

Shirish Mulekar

Ramaswami N.dePaRtment Of RegistRatiOn and stamPs

Sudhir NairsuJan muLtiPORt Ltd.

Vijay Nairknm & PaRtneRs

Vaibhav Nautiyalindus enviROnmentaL seRvices Pvt. Ltd.

Anand NivasdRagOn exPRess fReight Pvt. Ltd.

Madhav PandeL & t caPitaL cOmPany Limited

Janak Pandyanishith desai assOciates

Amir Z. Singh Pasrichi.L.a. PasRich & cOmPany

Jagdish Patilbest

Sanjay Patilbdh industRies Limited

Srikant PatnaiktRanswORLd gLs (india) PRivate Limited

Satish PillaifReight wORLd LOgistics Pvt. Ltd.

M. PrabhakarancOnsuLta JuRis

Rajat PradhanPhOenix LegaL

Chandrakant PulkundwardePaRtment Of RegistRatiOn and stamPs

Anush RaajanbhaRucha & PaRtneRs

Balachandran RadhakrishnanmuniciPaL cORPORatiOn Of gReateR mumbai

Ravishankar RaghavanmaJmudaR & PaRtneRs

Hafeez Rahmani.L.a. PasRich & cOmPany

Vasanth Rajasekarankachwaha & PaRtneRs

Vasanth Rajasekeranseth dua & assOciates

S. RamakrishnabaLaJi maRiLine Pvt. Ltd.

Smrithi Rameshbfs LegaL

Ashok RamgirhaRsh imPex

Harsh RamgirhaRsh imPex

Sharanya G. Rangaadvaya LegaL

Dipak RaoRaJani, singhania & PaRtneRs LLP sOLicitORs & advOcates

Preetha S.nishith desai assOciates

Satish S.Pwc india

Anushree SahaLegasis seRvices PRivate Limited

Shamik SahamPc LegaL, sOLicitORs & advOcates

Ajay SahaifieO

Kehsav Sainiknm & PaRtneRs

Mohammad Omar SaitindiaL shiPPing Pvt. Ltd.

Naval Satarawala ChopraLex mundi assOciatiOn Of Law fiRms

Kumar Saurabh Singhkhaitan & cO.

S.B. Sawants.b. sawant and assOciates

Manish ShahskP business cOnsuLting LLP

Parag ShahPaRag g shah and assOciates

Pratik ShahskP business cOnsuLting LLP

Raghav Shahadvaya LegaL

Raj Shahnina eLectRicaL cORPORatiOn

Avnish SharmaLex mundi assOciatiOn Of Law fiRms

Himani SharmaaxOn PaRtneRs LLP

Rupali SharmakOchhaR & cO.

Saurabh SharmaJuRis cORP

K.M. Aasim Shehzadbfs LegaL

Amit ShetyeLuthRa & LuthRa

Arjun ShivtRiLegaL

Vishnu ShriramPhOenix LegaL

Vikram Shroffnishith desai assOciates

Kumar ShrutikirtiLex mundi assOciatiOn Of Law fiRms

Karan SightRiLegaL

Sajai SinghsaJai singh

Amardeep Singh BhatiaministRy Of cORPORate affaiRs - RegistRaR

Mukesh Singhalknm & PaRtneRs

Neha SinhaLuthRa & LuthRa

Praveer Sinhatata POweR deLhi distRibutiOn Limited

Vineet Sinhaknm & PaRtneRs

Vinay SirohiaaxOn PaRtneRs LLP

Veena SivaramakrishnanJuRis cORP

Mriga SolankiLuthRa & LuthRa

Somesh SrivastavaLegasis seRvices PRivate Limited

Manpreet Singh Suriknm & PaRtneRs

P.N. SwaroopmOdeRn caRgO seRvices Pvt. Ltd.

Rajesh Tayalknm & PaRtneRs

Chetan Thakkarkanga & cO.

Piyush TharejaneeRaJ bhagat & cO.

Suhas TuljapurkarLegasis seRvices PRivate Limited

Ramesh K. Vaidyanathanadvaya LegaL

Uday Y. Vajandarthe bRihan mumbai eLectRic suPPLy & tRansPORt undeRtaking

Chahat Varmaindia Law Offices

K VenkatachalamPwc india

Dipankar VigmPc LegaL, sOLicitORs & advOcates

Saji VijayadasdRagOn exPRess fReight Pvt. Ltd.

Sameep VijayvergiyadhingRa & singh - attORneys-at-Law

Vaibhav VohracOntinentaL caRRieRs Pvt. Ltd.

Vipin VohracOntinentaL caRRieRs Pvt. Ltd.

Rajiv WadhwaPLvk POweR engineeRs & cOnsuLtants

Manoj YadavneeRaJ bhagat & cO.

indonesiASuwidya AbdullahcentRaL JakaRta distRict cOuRt

Hizban AchmadindO kaRya seniOR

Adhika AdityaOentOeng suRia & PaRtneRs

Yanuar Adityaadnan keLana haRyantO & heRmantO

Nafis AdwaniaLi budiaRdJO, nugROhO, ReksOdiPutRO, membeR Of Lex mundi

Lia AliziamakaRim & taiRa s.

Irina AninditamakaRim & taiRa s.

Andara AnnisamakaRim & taiRa s.

Gina AprilitasarimataRam PaRtneRs

Hizkia ArdiantoeRnst & yOung

Feri AstutimaRiam daRus & PaRtneRs

Hamud M. BalfasaLi budiaRdJO, nugROhO, ReksOdiPutRO, membeR Of Lex mundi

Dimas BimomeLLi daRsa & cO.

Fabian Buddy Pascoalhanafiah POnggawa & PaRtneRs

Ita BudhiPwc indOnesia

Prianto BudiPt PRatama indOmitRa kOnsuLtan - membeR Of RusseLL bedfORd inteRnatiOnaL

Tony BudidjajabudidJaJa & assOciates Law Offices

Peter Christopherhanafiah POnggawa & PaRtneRs

Juni DanibudidJaJa & assOciates Law Offices

Melli DarsameLLi daRsa & cO.

Mariam DarusmaRiam daRus & PaRtneRs

Kemala DewimaRiam daRus & PaRtneRs

Milano DinoOtORitas Jasa keuangan - indOnesia financiaL seRvices authORity

Natasha DjaminOentOeng suRia & PaRtneRs

Bama DjokonugrohobudidJaJa & assOciates Law Offices

Kristen Natalia DoloksaribubudidJaJa & assOciates Law Offices

Sani Eka Dutabank indOnesia

David EastkPmg

Ahmad FadlibRigitta i. RahayOe & PaRtneRs

Nurulita FauziebRigitta i. RahayOe & PaRtneRs

Aprilda Fiona ButarbutaraPRiLda fiOna & PaRtneRs Law fiRm

Widigdya Sukma Gitayawsg & cOmPany

Noverina GurningbahaR & PaRtneRs

Melanie HadelibahaR & PaRtneRs

Didik S. HadiwidodoPt. nasiO kaRya PRatama

Mohammad Iqbal HadromihadROmi & PaRtneRs

Fitri Handayanti LubissimbOLOn & PaRtneRs Law fiRm

Dedet Hardiansyahbudiman and PaRtneRs

Stefanus Haryantoadnan keLana haRyantO & heRmantO

Joseph HendrikmakaRim & taiRa s.

Sri Nurhayati IbrahimmaRiam daRus & PaRtneRs

Brigitta Imam RahayoebRigitta i. RahayOe & PaRtneRs

Wan JulieRnst & yOung

Iswahjudi A. KarimkaRimsyah Law fiRm

Mirza KarimkaRimsyah Law fiRm

Othman KarimkaRimsyah Law fiRm

Galinar R. KartakusumamakaRim & taiRa s.

Shakuntala KartikaPti aRchitects

Theo KumaatindOnesian LOgistics and fORwaRdeRs assOciatiOn

Winita E. KusnandarkusnandaR & cO.

Jatmiko Adi KusumointeRiORs & cO.

Andrew L Las Mariasheint LOgistics

Roy LeedfdL

Eddy M. LeksLeks&cO LawyeRs

Ronald C. LopulisaRbs

Fintje LumembangPt PLn (PeRseRO), east Java distRibutiOn

Noorfina Luthfianybank indOnesia

Syamsul MaarifcentRaL JakaRta distRict cOuRt


Marfin MahendramaRkus saJOgO & assOciates

Benny MarbunPt PLn (PeRseRO) indOnesia state eLectRicity cORPORatiOn

Peter Mahmud Marzukizaidun & PaRtneRs

Talitha Rakhama Maulidabank indOnesia

Ella Melanyhanafiah POnggawa & PaRtneRs

Any MiamiPwc indOnesia

Karen MillskaRimsyah Law fiRm

Phillipa MontgomerydLa PiPeR

Alfin NainggolanmataRam PaRtneRs

Dimas NandaradityahadiPutRantO, hadinOtO & PaRtneRs

Harlem Napitupuluh & n assOciates

Adam NasutionOentOeng suRia & PaRtneRs

Ratih NawangsariOentOeng suRia & PaRtneRs

Mia Noni YuniarbRigitta i. RahayOe & PaRtneRs

Reza NurtjahjaPt uRbane indOnesia

Inta OviyantariPti aRchitects

Ibg. Mardawa PadangrathaPt PLn (PeRseRO), east Java distRibutiOn

Budi PangestuPt PLn (PeRseRO), east Java distRibutiOn

Ivor PasaribuLeks&cO LawyeRs

Yudi PermanaOtORitas Jasa keuangan - indOnesia financiaL seRvices authORity

Ay Tjhing PhanPwc indOnesia

Abraham PierrekPmg

Takdir RahmadicentRaL JakaRta distRict cOuRt

Ilman RakhmatkaRimsyah Law fiRm

Sophia RengganisPwc indOnesia

Diah RetnosarimaRiam daRus & PaRtneRs

Septiansyah Q. RizaRbs

Mathias RuebkePanaLPina

Mahesa Rumondoradnan keLana haRyantO & heRmantO

Isyana W. SadjarwonOtaRis & PeJabOt PembuOt akiO tanOh

Ayundha SaharOentOeng suRia & PaRtneRs

Rika SalimOentOeng suRia & PaRtneRs

Perdana SaputromeLLi daRsa & cO.

Mahardikha K. SardjanahadiPutRantO, hadinOtO & PaRtneRs

Brimanti SarimakaRim & taiRa s.

Nur Asyura Anggini Saribank indOnesia

Marinza Savanthywidyawan & PaRtneRs

Yanty Selviany DamanikmaRiam daRus & PaRtneRs

Erwin SetiawaneRnst & yOung

Indra SetiawanaLi budiaRdJO, nugROhO, ReksOdiPutRO, membeR Of Lex mundi

Taji M. SianturitaJi & Rekan

Bonar Sidabukkesidabukke cLan & assOciates

Bernard SihombingbudidJaJa & assOciates Law Offices

Ricardo SimanjuntakRicaRdO simanJuntak & PaRtneRs

Yudianta Medio N. SimbolonsimbOLOn & PaRtneRs Law fiRm

Kristian Takasdo SimorangkirbudidJaJa & assOciates Law Offices

Fransisca SintiaLeks&cO LawyeRs

Muthia SoebagjoOentOeng suRia & PaRtneRs

Debby SulaimanOentOeng suRia & PaRtneRs

Ekajatno Supatraabdibangun buana

Atik SusantoOentOeng suRia & PaRtneRs

Otje SutediPti aRchitects

Febiriyansa TandjungLeks&cO LawyeRs

Daniel Djoko TarlimandanieL dJOkO taRLiman & PaRtneR

Doddy TjahjadiPti aRchitects

Erwina TobingOentOeng suRia & PaRtneRs

Hanum Ariana TobingbudidJaJa & assOciates Law Offices

Noverisky Tri Putra PasaribusimbOLOn & PaRtneRs Law fiRm

Gatot Triprasetiowidyawan & PaRtneRs

Wahyu TunggonoaRamex inteRnatiOnaL indOnesia

Runi TusitaPwc indOnesia

Tasya Utami PutrisimbOLOn & PaRtneRs Law fiRm

A.R. Kendista WantahfRans winaRta & PaRtneRs

Adhie Wicaksonobank indOnesia

Aditya Kesha Wijayantowidyawan & PaRtneRs

Frans WinartafRans winaRta & PaRtneRs

Farida YuliasarimakaRim & taiRa s.

Akbar ZainurikaRimsyah Law fiRm

Andi ZulfikarmataRam PaRtneRs

irAn, islAmic reP.

sadid baR inteRnatiOnaL tRansPORt

Camellia AbdolsamadinteRnatiOnaL Law Office Of dR. behROOz akhLaghi & assOciates

Morteza AdabRegistRatiOn cOmPanies Office

Ali AhmaditehRan chambeR Of cOmmeRce, industRies and mines

Mousa AhmadiisLamic azad univeRsity Of abhaR bRanch

Hamede AkhavansecuRities and exchange ORganizatiOn Of iRan

Behrooz AkhlaghiinteRnatiOnaL Law Office Of dR. behROOz akhLaghi & assOciates

Ebrahim AsadieLectRicaL industRy deveLOPment (eid cOnsuLtant cO.)

Gholam Ali AsgharigReat tehRan eLectRicity distRibutiOn cOmPany (gtedc)

Hamid BerenjkarOffice Of hamid beRenJkaR

Pouyan BohloulbOhLOuL & assOciates Law Office

Golsa DaghighiinteRnatiOnaL Law Office Of dR. behROOz akhLaghi & assOciates

Gholam-Hossein Davanidaya-Rahyaft auditing & management seRvices

Morteza DezfoulianmORteza

Mohammad DolatkhahaRaRat Law fiRm institutiOn

Sepideh DowlatshahibaRtaR assOciates Law fiRm

Shirin Ozra EntezaridR. shiRin O. entezaRi & assOciates

Pejman EshtehardiiRan cOunseLORs

Mahmoud Eskandari

Hossein FahimisecuRities and exchange ORganizatiOn Of iRan

Behzad Feiziagahan & cO.

Allahyar GhajartehRan municiPaLity - fanavaRan shahR cO.

Hosein Hashemiazin samand PetROchemicaL cOmPLex

Rahman HassaniaustRaLian gReen management & seRvices

Rouzbeh HazratiiRan cOunseLORs

Akbar HendizadehiRan cOunseLORs

Nasim JahanbanigReat tehRan eLectRicity distRibutiOn cOmPany (gtedc)

Mohammad JaliliiRan cRedit scORing

Jafar JamalistOck exchange maRket

Seyed Hamid Jelveh TabaeiRegistRatiOn cOmPanies Office

Tannaz Jourabchi-EisenhutameReLLeR LegaL cOnsuLtants

Farid Kaniatieh assOciates

Amir Kheirollahyht cO. Ltd.

Majid MahallatimahaLLati & cO. chaRteRed accOuntants

Shahrzad MajdamelitOLLefsen Law PLLc

Gholam Reza MalekshoarcentRaL bank Of the isLamic RePubLic Of iRan

Seyed Ali MirshafieitehRan chambeR Of cOmmeRce, industRies and mines

Ali Mirzaiestate ORganizatiOn fOR RegistRatiOn Of deeds & PROPeRties

Hamidreza MokhtarianmehR inteRnatiOnaL Law fiRm

Abdolazim Mollaee

Rasoul Nowrouzi

Zohreh PapicentRaL bank Of the isLamic RePubLic Of iRan

Mohammad Reza PasbanaLLame tabatabaei - iRanian centRaL baR assOciatiOn

Farmand PourkarimtehRan municiPaLity - fanavaRan shahR cO.

Atiyeh RezaeidR. shiRin O. entezaRi & assOciates

Mohammad Rezayi MazraecentRaL bank Of the isLamic RePubLic Of iRan

Mohammadali Rezvaniazin samand PetROchemicaL cOmPLex

Amin Setayeshstate ORganizatiOn fOR RegistRatiOn Of deeds & PROPeRties

Shahdad ShabaniaustRaLian gReen management & seRvices

Ahmad Shabanifardazin samand PetROchemicaL cOmPLex

Cyrus Shafizadehatieh assOciates

Ali ShahabiinteRnatiOnaL Law Office Of dR. behROOz akhLaghi & assOciates

Farzan ShirvanbeigitehRan municiPaLity - fanavaRan shahR cO.

Rajat Ratan SinhaRcs Pvt. Ltd. business advisORs gROuP

Mohammad Soltanishahid beheshti univeRsity

Sahar SotoodehniainteRnatiOnaL Law Office Of dR. behROOz akhLaghi & assOciates

Poopak Taati

Ebrahim TavakolibaRtaR assOciates Law fiRm

Vrej TorossiantOROssian, avanessian & assOciate

Gholam Hossein VahididR. shiRin O. entezaRi & assOciates

Zohreh Yazdani Paraei

Ahmad YousefiattORney-at-Law

Azadeh Zarei

irAQ

eRnst & yOung

gezaiRi tRansPORt iRaqi cOmPany Ltd.

ministRy Of eLectRicity

Hussam Arzooqi Abbashussam aRzOOqi abbas fiRm fOR LegaL and investment seRvices and ReaL estate deveLOPment

Hadeel Salih Abboud Al-Janabimena assOciates, membeR Of ameReLLeR RechtsanwäLte

Ala’a Abu AwwadPwc JORdan

Ahmed Al-Jannabimena assOciates, membeR Of ameReLLeR RechtsanwäLte

Rashid Al-KhouriRashid aL-khOuRi

Ihab Hassan Nehme AllasiLawyeR

Malik Bairmena assOciates, membeR Of ameReLLeR RechtsanwäLte

Ahmed Dawoodbayt aL-hikmah fOR LegaL seRvices and cOnsuLtancy LLc

Ahmed J. Hammoodibayt aL-hikmah fOR LegaL seRvices and cOnsuLtancy LLc

Alain HannouchehannOuche assOciates

299AcknowledgmenTs

Firas Jawharibayt aL-hikmah fOR LegaL seRvices and cOnsuLtancy LLc

Deepak JohnskybRidge fReight sOLutiOns LLc

Khalid Mahdi

Rasha Nadeembayt aL-hikmah fOR LegaL seRvices and cOnsuLtancy LLc

Ahmed Naguibbcc LOgistics

Ammar NajicOnfLuent Law gROuP

Ahmed Salih Al-Janabimena assOciates, membeR Of ameReLLeR RechtsanwäLte

Haider Salmanbayt aL-hikmah fOR LegaL seRvices and cOnsuLtancy LLc

Abdelrahman SherifdLa matOuk bassiOuny (PaRt Of dLa PiPeR gROuP)

Stephan StephanPwc JORdan

Khaled YaseenaL-saqeR adviseRs & LegaL seRvices

Haythem ZayedPwc JORdan

irelAndSarah BerkerydiLLOn eustace

John ComerfordcOOney caRey cOnsuLting Ltd - membeR Of RusseLL bedfORd inteRnatiOnaL

Pearse Corbettesb inteRnatiOnaL

Miranda CoxPwc iReLand

Helen DixoncOmPanies RegistRatiOn Office

Emma DohertymathesOn

Gavin Dohertyeugene f. cOLLins sOLicitORs

Eoghan DoylePhiLiP Lee sOLicitORs

John DoylediLLOn eustace

Ray Duffythe PROPeRty RegistRatiOn authORity

Jamie EnsordiLLOn eustace

Frank FlanaganmasOn hayes & cuRRan

Anna HickeyPhiLiP Lee sOLicitORs

Thomas JohnsoniRish buiLding cOntROL institute

William JohnstonaRthuR cOx, membeR Of Lex mundi

Seamus KavanaghiRish inteRnatiOnaL fReight assOciatiOn

Jonathan KellyPhiLiP Lee sOLicitORs

Mary Liz MahonyaRthuR cOx, membeR Of Lex mundi

Joseph MaxwellmasOn hayes & cuRRan

Bernadette McArdleiRish buiLding cOntROL institute

Brid McCoyamOss sOLicitORs

Thomas McGoverncOmPanies RegistRatiOn Office

Kevin MeehancOmPass maRitime Ltd.

Heather MurphymathesOn

Michael O’ConnormathesOn

Brian O’Malleya&L gOOdbOdy

Gerard O’NeilliRish cRedit buReau

David O’SheadiLLOn eustace

Laura O’SullivanmasOn hayes & cuRRan

Maurice PhelanmasOn hayes & cuRRan

Kevin QuinnPwc iReLand

Laura RaffertyaRthuR cOx, membeR Of Lex mundi

Brendan SharkeyReddy chaRLtOn

Lorcan TiernandiLLOn eustace

Mark Traynora&L gOOdbOdy

Joe TynanPwc iReLand

Patrick WalshePhiLiP Lee sOLicitORs

Emma Weld-MooredanieL muRPhy sOLicitORs

isrAel

ministRy Of Justice

Jacob Ben-ChitrityigaL aRnOn & cO.

Jeremy BenjamingOLdfaRb seLigman & cO.

Rona Bergman NavehgROss, kLeinhendLeR, hOdak, haLevy, gReenbeRg & cO.

Roy CanereRdinast ben nathan & cO. advOcates

Doron CohenRaveh, Ravid & cO cPas - membeR Of RusseLL bedfORd inteRnatiOnaL

Clifford Daviss. hOROwitz & cO., membeR Of Lex mundi

Danny DilbarygOLdfaRb seLigman & cO.

Jonathan FinklestonetadmOR & cO. yuvaL Levy & cO., attORneys-at-Law

Shmulik FriedgOLdfaRb seLigman & cO.

Viva GayereRdinast ben nathan & cO. advOcates

Tuvia Geffennaschitz, bRandes & cO.

Yael Gershon GobernikeRdinast ben nathan & cO. advOcates

Ido GonengOLdfaRb seLigman & cO.

Amos Hacmunheskia-hacmun Law fiRm

Liron HaCohenyigaL aRnOn & cO.

Yael HershkovitzgROss, kLeinhendLeR, hOdak, haLevy, gReenbeRg & cO.

Tova HilmanhiLman & cO. cPas (isR.)

Yael Kafkadave wOLf & cO. Law fiRm

Zeev KatzPwc isRaeL

Vered KirshnerPwc isRaeL

Adam KleingOLdfaRb seLigman & cO.

Gideon KorengideOn kORen & cO. Law Offices

Hadas Lavis. hOROwitz & cO., membeR Of Lex mundi

Michelle Libermans. hOROwitz & cO., membeR Of Lex mundi

Yigal Merava. mOskOvits & sOns Ltd.

Michael MograbiPeLtRansPORt

Mirit Reifdave wOLf & cO. Law fiRm

Doron SadanPwc isRaeL

Dan Sharondan shaROn - cOnsuLting engineeRs 2002 Ltd.

Daniel Singermanbdi-cOface

Ayelet Suissa BarkaiPwc isRaeL

Eran TaussigbaLteR, guth, aLOni LLP

Eylam Weissweiss-PORat & cO.

Zeev Weissweiss-PORat & cO.

Dave Wolfdave wOLf & cO. Law fiRm

Liora ZaaidmanministRy Of cOnstRuctiOn and hOusing

iTAlyFabrizio AcerbisPwc itaLy

Giuseppe AlemaniaLemani e assOciati

Federico AntichstudiO deLL’avvOcatO antich

Umberto AntonellistudiO LegaLe assOciatO ad ashuRst LLP

Stefano AprilePenaL cOuRt Of ROme

Gea ArcellaciviL Law nOtaRy, LawyeR

Gaetano ArnòPwc - tax and LegaL seRvices

Romina BallancaPwc - tax and LegaL seRvices

Gianluigi BaroniPwc - tax and LegaL seRvices

Alvise BeckerPwc - tax and LegaL seRvices

Susanna BeltramostudiO LegaLe beLtRamO

Marta BianchiPwc - tax and LegaL seRvices

Edoardo Augusto BononistudiO LegaLe assOciatO ad ashuRst LLP

Gianluca BorracciaPwc - tax and LegaL seRvices

Giampaolo BottasPediPORtO - assOciaziOne sPediziOnieRi cORRieRi e tRasPORtatORi di genOva

Francesca BrillistudiO LegaLe assOciatO ad ashuRst LLP

Giuseppe Broccolibda studiO LegaLe

Carlo Andrea BrunoRaynaud and PaRtneRs - studiO LegaLe

Alice BuonafedecOuRt Of aPPeaL Of ROme

Claudio BurelloPwc - tax and LegaL seRvices

Sergio CalderaraaLmaviva s.P.a. - diReziOne affaRi LegaLi

Federico CallonistudiO cORnO - membeR Of RusseLL bedfORd inteRnatiOnaL

Gianluca CambareritOnucci & PaRtneRs, in aLLiance with mayeR bROwn LLP

Antonio CampagnoliiL PuntO ReaL estate advisOR

Paolo CanalORsingheR ORtu – avvOcati assOciati

Stefano CancariniPwc - tax and LegaL seRvices

Cecilia CarraraLegance - studiO LegaLe assOciatO

Fausto Carusonctm - studiO LegaLe assOciatO

Valentina CattaneocOcuzza e assOciati

Lucia CeccarelliPORtOLanO cavaLLO studiO LegaLe

Sandro Ceciliacea s.P.a.

Nicla CimminoPwc itaLy

Flavio CiotticLeaRy gOttLieb steen & hamiLtOn LLP

Ludovica Citarellabda studiO LegaLe

Domenico ColellaORsingheR ORtu – avvOcati assOciati

Stefano CollaPwc - tax and LegaL seRvices

Mattia Colonnelli de GasperiscOLOnneLLi de gasPeRis studiO LegaLe

Marianna ConcordiaPORtOLanO cavaLLO studiO LegaLe

Barbara CorsettiPORtOLanO cavaLLO studiO LegaLe

Filippo CorsinichiOmenti studiO LegaLe

Marco Cosanctm - studiO LegaLe assOciatO

Domenica CotroneocOcuzza e assOciati

Massimo CremonaPiROLa PennutO zei & assOciati

Antonio CutiniPwc itaLy

Salvatore CuzzocreaPwc - tax and LegaL seRvices

Carlo Andrea D’AddettastudiO LegaLe ghia

Francesco De GennarostudiO LegaLe assOciatO ad ashuRst LLP

Francesca De Paolis

Rosa Del Sindacoabbatescianni studiO LegaLe e tRibutaRiO

Claudio Di FalcocLeaRy gOttLieb steen & hamiLtOn LLP

Federica Di MariostudiO LegaLe assOciatO ad ashuRst LLP

Maria Di Noiabank Of itaLy

Alessio Di PietrocOuRt Of aPPeaL Of ROme

Massimiliano Di TommasocLeaRy gOttLieb steen & hamiLtOn LLP

Giampiero FerrantecOuRt Of aPPeaL Of ROme

Guiseppe FerrellistudiO LegaLe sinatRa

Barbara Mirta FerriPwc - tax and LegaL seRvices

Gianclaudio FischettiPwc - tax and LegaL seRvices


Tommaso FocoPORtOLanO cavaLLO studiO LegaLe

Alberto Maria FornaribakeR & mckenzie

Emanuele FranchiPwc itaLy

Pier Andrea Fré Torelli MassinicaRabba & PaRtneRs

Filippo FrigerioPORtOLanO cavaLLO studiO LegaLe

Marialaura FrittellacOcuzza e assOciati

Paolo Gallaratinctm - studiO LegaLe assOciatO

Luca GambiniPORtOLanO cavaLLO studiO LegaLe

Andrea GangemiPORtOLanO cavaLLO studiO LegaLe

Daniele GeronziLegance - studiO LegaLe assOciatO

Carlo GhiastudiO LegaLe ghia

Enrica Maria GhiastudiO LegaLe ghia

Lucio GhiastudiO LegaLe ghia

Vincenzo Fabrizio GigliogigLiO & scOffeRi studiO LegaLe deL LavORO

Andrea GrappellitOnucci & PaRtneRs, in aLLiance with mayeR bROwn LLP

Antonio GriecogRiecO e assOciati

Valentino GuariniPwc - tax and LegaL seRvices

Federico GuastistudiO LegaLe guasti

Francesco IodicecLeaRy gOttLieb steen & hamiLtOn LLP

Giovanni Izzoabbatescianni studiO LegaLe e tRibutaRiO

Ignazio La CandiaPiROLa PennutO zei & assOciati

Alessandra Livreria. haRtROdt itaLiana sRL

Enrico LodicRif s.P.a.

Stefano Macchi di Cellere

Federico MagiPwc - tax and LegaL seRvices

Luca MagrinistudiO LegaLe assOciatO ad ashuRst LLP

Luigi Fabrizio MancusocOuRt Of aPPeaL Of ROme

Francesco ManzaristudiO LegaLe assOciatO ad ashuRst LLP

Anna Chiara MargottiniORsingheR ORtu – avvOcati assOciati

Luigi MarianistudiO LegaLe assOciatO ad ashuRst LLP

Fabrizio MariottistudiO LegaLe beLtRamO

Laura MarrettaROmOLOtti maRRetta

Donatella MartinellistudiO LegaLe assOciatO tOmmasini e maRtineLLi

Dania Marzode gayaRdOn buReau

Gennaro MazzuoccolonORtOn ROse fuLbRight

Carloandrea MeaccistudiO LegaLe assOciatO ad ashuRst LLP

Gilberto Melchiorriunited natiOns ecOnOmic cOmmissiOn fOR euROPe

Michele Melchiorriunited natiOns ecOnOmic cOmmissiOn fOR euROPe

Laura Mellonebank Of itaLy

Jessica MeloniPwc - tax and LegaL seRvices

Priscilla Merlinonunziante magROne

Stefano MiniatiPwc - tax and LegaL seRvices

Marco Monaco SorgetOnucci & PaRtneRs, in aLLiance with mayeR bROwn LLP

Luisa MonticRif s.P.a.

Micael MontinariPORtOLanO cavaLLO studiO LegaLe

Daniela Morante

Valeria MorosinitOffOLettO e sOci Law fiRm, membeR Of ius LabORis

Gianmatteo Nunziantenunziante magROne

Aldo OlivoOm aRchitetti

Fabiana PadroniRistuccia & tufaReLLi

Luciano PanzanicOuRt Of aPPeaL Of ROme

Yan PecoraroPORtOLanO cavaLLO studiO LegaLe

Federica PerialestudiO LegaLe assOciatO ad ashuRst LLP

Davide PetrisPORtOLanO cavaLLO studiO LegaLe

Riccardo PiaggiORsingheR ORtu – avvOcati assOciati

Annamaria PinzutistudiO LegaLe assOciatO ad ashuRst LLP

Martina PivettiPwc - tax and LegaL seRvices

Carlo PozziaPRiLe s.P.a.

Maria ProgidaPwc - tax and LegaL seRvices

Laura ProsperetticLeaRy gOttLieb steen & hamiLtOn LLP

Daniele RaynaudRaynaud and PaRtneRs - studiO LegaLe

Fabrizio RevelliLawyeR

Consuelo RigocRif s.P.a.

Filippo Maria RivaPwc - tax and LegaL seRvices

Cinzia Romano

Tommaso Edoardo RomolottiROmOLOtti maRRetta

Michele SalemostudiOcRedit

Francesca SalernoLegance - studiO LegaLe assOciatO

Mike SalernokRcOm

Giuseppe SantarellitOnucci & PaRtneRs, in aLLiance with mayeR bROwn LLP

Mario ScofferigigLiO & scOffeRi studiO LegaLe deL LavORO

Susanna ServicaRabba & PaRtneRs

Massimiliano SilvettiLegáLia

Carlo SinatrastudiO LegaLe sinatRa

Manlio Carlo Soldani

Luca SpallarossaaPRiLe s.P.a.

Luca SportellicLeaRy gOttLieb steen & hamiLtOn LLP

Elisa SulcisstudiO LegaLe sinatRa

Luca Tamburrini BaistrocchicOcuzza & assOciati

Maria Antonietta TanicostudiO LegaLe tanicO

Alessandra Tarissi De JacobiscOcuzza e assOciati

Andrea TediolistudiO LegaLe tediOLi

Roberto TironecOcuzza e assOciati

Francesca TironiPwc - tax and LegaL seRvices

Giacinto TommasinistudiO LegaLe assOciatO tOmmasini e maRtineLLi

Nicola ToscanostudiO LegaLe assOciatO ad ashuRst LLP

Stefano Trescaiseed

Luca TufarelliRistuccia & tufaReLLi

Valentina TurcoPORtOLanO cavaLLO studiO LegaLe

Rachele Vacca de DominicisgRiecO e assOciati

Mario ValentiniPiROLa PennutO zei & assOciati

Elisabetta Ventrellabda studiO LegaLe

Emilio Zendriacea s.P.a.

Bruno Benvenuto ZerbinistudiO LegaLe beLtRamO

Filippo ZucchinelliPwc - tax and LegaL seRvices

JAmAicA

caRL chen & assOciates

inteRPLan

natiOnaL enviROnment & PLanning agency

Rivi gaRdeneR & assOciate Ltd.

Barbara Ann AlexandermyeRs, fLetcheR & gORdOn, membeR Of Lex mundi

E.A. AllenaLLen, bOx & assOciates Ltd.

Judith AllenkPmg Jamaica

Rollin AlverangaministRy Of wateR, Land, enviROnment and cLimate change

Dania BeckfordJamaica custOms dePaRtment

Christopher BovelldunncOx

Raymond CampbellkPmg Jamaica

Errington CaseJamaica PubLic seRvice cOmPany Limited

Terrence CoopercRif nm cRedit assuRe Limited

Jemelia Davisthe suPReme cOuRt Of Jamaica

Brian DenningPwc Jamaica

Tavia A. Dunnnunes, schOLefieLd deLeOn & cO.

Nicole FogafOga daLey

Patrick Fosternunes, schOLefieLd deLeOn & cO.

Donia Joevion FullerLex caRibbean

Lecia Gaye TaylorhyLtOn & hyLtOn

Rene GaylemyeRs, fLetcheR & gORdOn, membeR Of Lex mundi

Narda GrahamdunncOx

Herbert Winston GrantgRant, stewaRt, PhiLLiPs & cO.

Kelly Greenawaysamuda & JOhnsOn attORneys-at-Law

Howard HarrisfOga daLey

Meris Haughtontax administRatiOn Jamaica

Marsha Henry-MartinministRy Of LOcaL gOveRnment & cOmmunity deveLOPment

Matthew A. HogarthwiLmOt hOgaRth & cO.

Donovan Jacksonnunes, schOLefieLd deLeOn & cO.

Topaz Johnsondunn cOx attORneys-at-Law

Joan LawlauniveRsity Of technOLOgy

Roderick LewisgeOn gROuP Of cOmPanies

Grace Lindonunes, schOLefieLd deLeOn & cO.

Melinda LloydJamaica PubLic seRvice cOmPany Limited

Zaila McCallathe suPReme cOuRt Of Jamaica

Donald McGrahamdOn mcgRaham & assOciates Ltd.

Karen McHughPwc Jamaica

Karlene McKenziecabinet Office Of the gOveRnment Of Jamaica

Andrine McLarenkingstOn and st. andRew cORPORatiOn

Alton MorganLegis-aLtOn e. mORgan & cO. attORneys-at-Law

Viveen MorrisonPwc Jamaica

Shyvonne OsbornefOga daLey

Gina Phillipps BlackmyeRs, fLetcheR & gORdOn, membeR Of Lex mundi

Lorna PhillipsnichOLsOn PhiLLiPs, attORneys-at-Law

Norman RainfordkPmg Jamaica

Judith RamlogancOmPanies Office

Hilary ReidmyeRs, fLetcheR & gORdOn, membeR Of Lex mundi

Leaburn RobinsonLnR eLectRicaL cOmPany Ltd.

Milton J. Samudasamuda & JOhnsOn attORneys-at-Law

Judy SchoenbeinLtn LOgistics inteRnatiOnaL cO. Ltd.

Samuel ScottchamPiOn custOms bROkeRs Ltd.

Norman ShandkingstOn and st. andRew cORPORatiOn

301AcknowledgmenTs

Jacqueline SimmondsJamaica PubLic seRvice cOmPany Limited

Tana’ania Small DavisLivingstOn, aLexandeR & Levy attORneys-at-Law

Craig StephencReditinfO Jamaica Limited

Stephanie SterlingmyeRs, fLetcheR & gORdOn, membeR Of Lex mundi

Danielle StiebelmyeRs, fLetcheR & gORdOn, membeR Of Lex mundi

Douglas StiebelstiebeL & cOmPany Limited

Marjorie StrawJamaica PROmOtiOns cORPORatiOn (JamPRO)

Humprey TaylortayLOR cOnstRuctiOn Ltd.

Lorraine Thomas-HarrisLtn LOgistics inteRnatiOnaL cO. Ltd.

Lori-Ann ThompsonnatiOnaL Land agency

John Vasselldunn cOx attORneys-at-Law

Cheriese WalcottnatiOnaL Land agency

Maxine WhytetRanswORLd shiPPing seRvices

Patricka Wiggan ChambersJamaica custOms dePaRtment

Dominic WilliamsJamaica PubLic seRvice cOmPany Limited

Anna-Kay WilsonkPmg Jamaica

Maia WilsonLex caRibbean

Angelean Young-DaleyJamaica PubLic seRvice cOmPany Limited

JAPAn

Pwc JaPan

tOkyO eLectRic POweR cOmPany inc.

Daiki Akahanemasuda & PaRtneRs

Ito Daisukekansai eLectRic POweR

Naoaki EguchibakeR & mckenzie

Toyoki Emotoatsumi & sakai

Miho Fujitaadachi, hendeRsOn, miyatake & fuJita

Tatsuya Fukuiatsumi & sakai

Shinnosuke FukuokanishimuRa & asahi

Tomoko GotonishimuRa & asahi

Keiko Haradaatsumi & sakai

Taichi HaraguchieRnst & yOung tax cO.

Toshihide HaruyamanishimuRa & asahi

Yuichi Hasegawaadachi, hendeRsOn, miyatake & fuJita

Keita Hitomiatsumi & sakai

Takeshi Iitaniwhite & case

Takashi Ikedatakashi ikeda Law Office

Ayaka Isayamakansai eLectRic POweR

Ruriko Iwaseatsumi & sakai

Tomomi KagawacRedit infORmatiOn centeR cORP.

Reina Kanemuraatsumi & sakai

Chie Kasaharaatsumi & sakai

Hiroshi KasuyabakeR & mckenzie

Fuminori Katoatsumi & sakai

Takahiro KatonishimuRa & asahi

Kohei KawamuranishimuRa & asahi

Toriuchi KazukiaLPs LOgistics cO. Ltd.

Masayoshi KobayashibakeR & mckenzie

Yasuyuki Kuribayashicity-yuwa PaRtneRs

Hiroaki MatsuinishimuRa & asahi

Nobuaki MatsuokaOsaka inteRnatiOnaL Law Offices

Nakano MichiakisOuth tORanOmOn Law Offices

Shigeki Minaminagashima OhnO & tsunematsu

Toshio Miyatakeadachi, hendeRsOn, miyatake & fuJita

Teppei MogiOh-ebashi LPc & PaRtneRs

Michihiro MorinishimuRa & asahi

Hirosato Nabikacity-yuwa PaRtneRs

Miho Niunoyaatsumi & sakai

Kotaro OkamotoeRnst & yOung

Kisen Rikansai eLectRic POweR

Yuka Sakaicity-yuwa PaRtneRs

Tetsumichi Sakakiwhite & case

Sara SandfordgaRvey schubeRt baReR Law fiRm

Kei SasakiandeRsOn mORi & tOmOtsune

Tetsuro SatobakeR & mckenzie

Hiroyoshi Sudaisewan gROuP

Sachiko Sugawaraatsumi & sakai

Junya SuzukibakeR & mckenzie

Hiroaki Takahashidavis & takahashi

Junichi TobimatsumORi hamada & matsumOtO

Takaharu TotsukaandeRsOn mORi & tOmOtsune

Naohiro ToyodaaeOn financiaL seRvice cO. Ltd.

Yoshito TsujiObayashi cORPORatiOn

Yoshihiro TsutayaandeRsOn mORi & tOmOtsune

Yuichi UrataOh-ebashi LPc & PaRtneRs

Kenji Utsuminagashima OhnO & tsunematsu

Keisuke Wadaibs Law Office

Ritsuko Watanabetakashi ikeda Law Office

Michi YamagamiandeRsOn mORi & tOmOtsune

Shinjiro YamamotoeRnst & yOung tax cO.

Koji YawatayaeRnst & yOung tax cO.

JordAnHassan Abdullahthe JORdanian eLectRic POweR cO. Ltd. (JePcO)

Hayja’a Abu Al Hayja’ataLaL abu-ghazaLeh LegaL (tag-LegaL)

Nayef Abu AlimPRemieR Law fiRm LLP

Deema Abu ZulaikhataLaL abu-ghazaLeh LegaL (tag-LegaL)

Ibrahim Akelsaed kaRaJah & PaRtneRs LLP

Sultan Al FayezaLi shaRif zu’bi, advOcates & LegaL cOnsuLtants, membeR Of Lex mundi

Rawan AlameddinhammOuRi & PaRtneRs

Eman M. Al-DabbasinteRnatiOnaL business LegaL assOciates

Sultan AlFayezaLi shaRif zu’bi advOcates and LegaL cOnsuLtants

Yousef Al-HasanieRnst & yOung

Sabri S. Al-Khassibamman chambeR Of cOmmeRce

Faris AllouzikhaLifeh & PaRtneRs LawyeRs

Mohammad AlRousanhammOuRi & PaRtneRs

Nisreen Alsayedamman chambeR Of cOmmeRce

Essa Amawiamawi & cO. advOcates & LegaL cOnsuLtants

Mohammed Amawiamawi & cO. advOcates & LegaL cOnsuLtants

Khaled AsfouraLi shaRif zu’bi, advOcates & LegaL cOnsuLtants, membeR Of Lex mundi

Michael T. DabitmichaeL t. dabit & assOciates

Antwanet EliaseRnst & yOung

Anwar Elliyanthe JORdanian eLectRic POweR cO. Ltd. (JePcO)

Adnan ErqsousizaLLOum & Laswi Law fiRm

Tariq HammourihammOuRi & PaRtneRs

George HazbouninteRnatiOnaL cOnsOLidated fOR LegaL cOnsuLtatiOns

Reem HazbouninteRnatiOnaL cOnsOLidated fOR LegaL cOnsuLtatiOns

Emad KarkarPwc JORdan

Ahmed KhalifehhammOuRi & PaRtneRs

Ola KhalilcentRaL bank Of JORdan

Hussein KofahycentRaL bank Of JORdan

Rasha LaswizaLLOum & Laswi Law fiRm

Firas MalhasinteRnatiOnaL business LegaL assOciates

Khaldoun NazerkhaLifeh & PaRtneRs LawyeRs

Main NsairnsaiR & PaRtneRs - LawyeRs

Mutasem NsairnsaiR & PaRtneRs - LawyeRs

Rifat ObaidateRnst & yOung

Mohannad QassasPwc JORdan

Moutaz QtaitatinteRnatiOnaL cOnsOLidated fOR LegaL cOnsuLtatiOns

Ahmad QuandourkhaLifeh & PaRtneRs LawyeRs

Naji QutieshatinteRnatiOnaL business LegaL assOciates

Hala QutteinehaLi shaRif zu’bi, advOcates & LegaL cOnsuLtants, membeR Of Lex mundi

Osama Y. Sabbaghthe JORdanian eLectRic POweR cO. Ltd. (JePcO)

Ali SamaraeRnst & yOung

Stephan StephanPwc JORdan

Azzam ZalloumzaLLOum & Laswi Law fiRm

kAZAkhsTAn

aLmaty baR assOciatiOn

kazakhstan cOnsuLting

state Revenue cOmmittee

the natiOnaL bank Of kazakhstan

white & case

Serkebay Abdikadyrovsignum Law fiRm

Emil Halilyevich AbrashitovnOtaRy assOciatiOn Of the aLmaty city

Zhanar AbuovaOLymPex adviseRs

Kuben AbzhanovgRata Law fiRm

Zhibek AidymbekovanORtOn ROse fuLbRight

Yelik Baltabekovich AkanovministRy Of natiOnaL ecOnOmy

Almaskhan AkhmedzhanovmuniciPaL state enteRPRise - aLmaty dePaRtment Of aRchitectuRe and uRban PLanning

Kanybek AkshayevministRy Of natiOnaL ecOnOmy

Arman AlievministRy Of Justice

Andrey ArtyushenkoaRtyushenkO & PaRtneRs

Samat AryshevaLmatyeneRgOzbyt

Yuliya Badenkoaequitas Law fiRm

Chynara BaichaevakPmg kazakhstan

Rakhat Baisuanovsignum Law fiRm

Samal BapinovaministRy Of finance

Jypar BeishenalievamichaeL wiLsOn & PaRtneRs Ltd.

Madiyar BekturganovORis Law fiRm

Arman Berdalinsayat zhOLshy & PaRtneRs

Zhulkybekov Bolat TleyevichministRy Of RegiOnaL deveLOPment

Yulia Chumachenkoaequitas Law fiRm

Dmitriy Chumakovsayat zhOLshy & PaRtneRs

Dariga DairanbekgRata Law fiRm

Inara ElemanovacOLibRi Law fiRm

Sungat EssimkhanovnucLeaR and eneRgy suPeRvisiOn and cOntROL cOmmittee Of the ministRy Of eneRgy

Alexandr GirosaRistan PROJect management gROuP (aPmg)


Maksim GrekovkinsteLLaR

Ardak Idayatovaaequitas Law fiRm

Majra IskakovaaLmatyeneRgOzbyt

Kamil JambakiyevnORtOn ROse fuLbRight

Mariyash KabikenovaRehabiLitatiOn manageR

Bakhytzhan KadyrovPwc kazakhstan

Elena Kaeva

Kablan KambarbekovministRy Of finance

Shumyr KarmanovgOsexPeRtiza (state examinatiOn)

Saltanat Kemalovasignum Law fiRm

Aigoul KenjebayevadentOns kazakhstan, LLP

Lyazzat KereytbayevaministRy Of natiOnaL ecOnOmy

Yekaterina Khamidullinaaequitas Law fiRm

Olga KimcOLibRi Law fiRm

Gulnar KokobayevadePaRtment Of Justice Of aLmaty city

Marina KolesnikovagRata Law fiRm

Askar KonysbayevgRata Law fiRm

Anna KravchenkogRata Law fiRm

Nurlan KubenovkPmg kazakhstan

Gaukhar Kudaibergenovasignum Law fiRm

Nurlan KulboldinovLand management dePaRtment

Tair Kulteleevaequitas Law fiRm

Gulfiya KurmanovakPmg kazakhstan

Aituar MadinORis Law fiRm

Marzhan MardenovaPwc kazakhstan

Yessen MassalinOLymPex adviseRs

Elena MotovilovaministRy Of finance

Assel MukhambekovagRata Law fiRm

Daniyar MussakhannORtOn ROse fuLbRight

Olzhas MustafinsuPReme cOuRt Of the RePubLic Of kazakhstan

Kulzhiyan NurbaevaministRy Of Justice

Ruslan OmarovfiRst cRedit buReau

Dinara Petrenkobmf gROuP LLP

Yuliya V. Petrenkobmf gROuP LLP

Elvis RobertscRuz LOgistics LLP

Darya RyapissovagRata Law fiRm

Gabit SadyrbayevmuniciPaL state enteRPRise - aLmaty dePaRtment Of aRchitectuRe and uRban PLanning

Saida SagdatministRy Of Justice

Talgat Sarievsignum Law fiRm

Yerlan SerikbayevmichaeL wiLsOn & PaRtneRs Ltd.

Sofia ShakhraziyevacOLibRi Law fiRm

Meruert SisembaevaministRy Of finance

Nurzhan StamkulovsyneRgy PaRtneRs Law fiRm

Gennadiy StulnikovPf eLectROseRvice LLP

Otabek SuleimanovcOLibRi Law fiRm

Zarina SyzdykovagRata Law fiRm

Zhandos TaukenovOLymPex adviseRs

Ainur Taukenovainstitute Of ecOnOmic ReseaRch Of the ministRy Of natiOnaL ecOnOmy

Mirat TokombayevnucLeaR and eneRgy suPeRvisiOn and cOntROL cOmmittee Of the ministRy Of eneRgy

Yerzhan Toktarovsayat zhOLshy & PaRtneRs

Victoriya Trofimovichsignum Law fiRm

Bakhyt TukulovgRata Law fiRm

Amir TussupkhanovORis Law fiRm

Azim UsmanovcOLibRi Law fiRm

Aliya Utegaliyeva

Aigerim YermahanovaministRy Of natiOnaL ecOnOmy

Yerzhan YessimkhanovgRata Law fiRm

Gabit ZarykbaykPmg kazakhstan

Askhat ZhanatulygRata Law fiRm

Birzhan ZharasbayevdentOns kazakhstan, LLP

Azat ZhazitovgRata Law fiRm

Zarina Zhazykbayevazm gesheft

Sadvokasov Zhenis MergenovichministRy Of RegiOnaL deveLOPment

Daniyar ZhumabekulycOLibRi Law fiRm

Liza Zhumakhmetovasignum Law fiRm

Balykov Daulen ZhumalovichinteR-distRict ecOnOmic cOuRt Of aLmaty

Askhat ZhusupovministRy Of Justice

Sofiya Zhylkaidarovasignum Law fiRm

Anton ZinovievbOOz aLLen hamiLtOn

kenyA

metROPOL cORPORatiOn Ltd.

PyRamid buiLdeRs

Job AchokidaLy & figgis advOcates

Angela Adedeaxis kenya Limited

Philip Alukusdv tRansami

Mathias Botanyb.m. musau & cO. advOcates

Oliver FowlerkaPLan & stRattOn

Bernice GachagucOmPanies RegistRy

Waweru GathechaaRchitects assOciatiOn Of kenya

Agnes Nicole GichuhianJaRwaLLa & khanna advOcates

Doris GithaucOmPanies RegistRy

Ben GithinjiaPt design sOLutiOns

Lawrence GumbeLOg assOciates

Chacha Odera HillaryORaRO & cOmPany advOcates

William Ikutha Maemaiseme, kamau & maema advOcates

Milly Jalegaiseme, kamau & maema advOcates

Peter KahuhonatiOnaL Land cOmmissiOn

Kenneth KamaithakaPLan & stRattOn

Martha Kamanu-Mutugikenya POweR

Reuben Njoroge Kamau KabbaudReams aRchitects

John Karanitax cOnsuLtant

Kamau Karoriiseme, kamau & maema advOcates

Ronald Khavagalib.m musau & cO. advOcates

Jinaro KibettRiPLeOkLaw advOcates

William M. KilonzoassOciated seRvices

Nancy KinyanjuicRedit RefeRence buReau afRica Ltd.

Calystus Kisakab.m musau & cO. advOcates

Owen KoimburikOka kOimbuRi & cO., membeR Of mazaRs

John Kung’uwaRuhiu k’Owade & ng’ang’a advOcates

David Lekeraiiseme, kamau & maema advOcates

Eric Lukoyekenya tRade netwORk agency (kentRade)

Ezekiel Marukenya Revenue authORity

Rosemary Mburuinstitute Of tRade deveLOPment

James Mburu Kamauiseme, kamau & maema advOcates

Emma Miloyodesign sOuRce

Mansoor A. MohamedRuman shiP cOntRactORs Limited

Bernard MuangeanJaRwaLLa & khanna advOcates

George MuchiridaLy & figgis advOcates

Peter MungaiPwc kenya

John MuoriawaRuhiu k’Owade & ng’ang’a advOcates

Jurgen MurungiPwc kenya

Benjamin Musaub.m. musau & cO. advOcates

Joshua Mutuakenya POweR

Jane MutuliliLa femme engineeRing seRvices Ltd.

Angela Namwakiraaxis kenya

James Ndegwakenya POweR

Sammy NdolohamiLtOn haRRisOn & mathews (incORPORating ORaRO & cO)

Killian NgalamediteRRanean shiPPing cOmPany (msc), OceanfReight (e.a.) Ltd.

Mbage Ngangakenya Law RefORm

Mbage Ng’ang’awaRuhiu k’Owade & ng’ang’a advOcates

Rachael Ngetichkenya cOuRts

Mary Ngoirib.m. musau & cO. advOcates

Alex NyagahaRchbuiLd Limited

Rose Nyongesaiseme, kamau & maema advOcates

Conrad Nyukurichunga assOciates

Desmond OdhiambodaLy & figgis advOcates

John OjwangnaiRObi city cOunty gOveRnment

Richard OmwelahamiLtOn haRRisOn & mathews (incORPORating ORaRO & cO)

Andrew OndiekPwc kenya

Phillip OnyangokaPLan & stRattOn

Tom Odhiambo OnyangotRiPLeOkLaw advOcates

Jackson Onyango AweleORaRO & cOmPany advOcates

Charlotte Patrick-PatelanJaRwaLLa & khanna advOcates

Dominic RebeloanJaRwaLLa & khanna advOcates

Sonal SejpalanJaRwaLLa & khanna advOcates

Deepen ShahwaLkeR kOntOs advOcates

Rajesh ShahPwc kenya

George Namasaka Sichangisichangi PaRtneRs advOcates

Bernard Simiyu NakitarePaLace cOnsuLtants Ltd. aRchitects

David TankiLan-x afRica Ltd.

Joseph TarachacentRaL bank Of kenya

Harpreet UbhidaLy & figgis advOcates

Angela WakicOuLsOn haRney advOcates

Eugene Waluvengokenya tRade netwORk agency (kentRade)

Edmond Wesongab.m. musau & cO. advOcates

kiriBATi

PubLic utiLities bOaRd

Kenneth BardenattORney-at-Law

Susan BarrietObaRaOi tRaveL

Sister Bernadette Eberi

Tomitiana EritamaministRy Of LabOuR & human ResOuRces deveLOPment

Jarrod Harringtonasian deveLOPment bank

Pesega IaribwebweministRy Of cOmmeRce, industRy and cOOPeRatives

Motiti Moriati KoaedeveLOPment bank Of kiRibati

Aaron Levineasian deveLOPment bank

Terengauea MaiokiRibati tRades uniOn cOngRess

303AcknowledgmenTs

Retire ReborokiRibati tRades uniOn cOngRess

Batetaake TaatoaministRy Of LabOuR and human ResOuRce deveLOPment

Kanata TebebekukiRibati tRades uniOn cOngRess

Naata TekeaadeveLOPment bank Of kiRibati

Tauniu Teraoi MoytObaRaOi tRaveL

Reei TiotiministRy Of enviROnment, Lands & agRicuLtuRe deveLOPment (meLad)

Eliza TokataakebetiO tOwn cOunciL

koreA, reP.Jaebeom Ahnahnse Law Offices

Won-Mo Ahnahn & chang

Jae Woong Bangshin & kim

Jennifer Min-Sook ChaekORea cRedit buReau

Kyoung Soo Changshin & kim

Seung Hee Grace Changshinhan custOms seRvice inc.

Yoonyoung Changhwang mOk PaRk Pc

Hyeong-Tae ChosamiL PRicewateRhOusecOOPeRs

Junghoon ChokORean eLectRicaL cOntRactORs assOciatiOn

Young-Dae Chokim & chang

Ji Won Choihwang mOk PaRk Pc

Kyung-Joon Choikim, change & Lee

Sung-Soo Choikim & chang

Jin Yeong Chungkim & chang

Robert Flemerkim & chang

Jason HabaRun Law LLc

Sang Hoon Hanshin & kim

C.W. Hyunkim & chang

James I.S. JeonsOJOng PaRtneRs

Changho JosamiL PRicewateRhOusecOOPeRs

Jong-Pil JokORea custOms seRvice

Bo Moon Jungkim & chang

Haeng Chang JunghanaRO tns

Hyukjun JungbaRun Law LLc

Chaewon KangbaRun Law LLc

Jinku KangLee & kO

Kyung-won KangsamiL PRicewateRhOusecOOPeRs

Young Seok Kishin & kim

Hyo-Sang Kimkim & chang

Jennifer Min Sun KimsOJOng PaRtneRs

Ju-mi KimsamiL PRicewateRhOusecOOPeRs

Jung-In KimkORea cRedit buReau

Mike (Yeontaek) Kimahnse Law Offices

Rieu KimbaRun Law LLc

Seong Won (David) KimhanaRO tns

Su-chan KimsuPReme cOuRt Of kORea

Wonhyung KimyOOn & yang LLc

Yoon Young Kimhwang mOk PaRk Pc

Youn Jong Kimshinhan custOms seRvice inc.

Young-Dae KimkORea cRedit buReau

Sung-Chun KosamiL PRicewateRhOusecOOPeRs

Joonghoon KwakLee & kO

Alex Joong-Hyun LeesamiL PRicewateRhOusecOOPeRs

Hongyou LeePanaLPina kORea Ltd.

Jae-Hahn Leekim, change & Lee

Kyu Wha LeeLee & kO

Moonsub LeesOJOng PaRtneRs

Sang-don Leeshin & kim

Seung Yoon Leekim & chang

Sung Whan Leeahnse Law Offices

Jangbaek LimsamiL PRicewateRhOusecOOPeRs

Young Min KimyOOn & yang LLc

Yon Kyun Ohkim & chang

Jihye ParkLee & kO

Sang Il Parkhwang mOk PaRk Pc

Yong Seok Parkshin & kim

Sang-ug RyusuPReme cOuRt Of kORea

Jeong Seokim & chang

Minah Seohwang mOk PaRk Pc

Sungjean Seokim & chang

Changho SeongsuwOn distRict cOuRt

Mi-Jin Shinkim & chang

Moon-Bae SohnkORea cRedit buReau

Kiwon SuhcheOnJi accOunting cORPORatiOn

Catherine J. Yeokim & chang

Elizabeth Shinwon Yoonshinhan custOms seRvice inc.

kosovo

keds

Tringa BakallibOga & assOciates

Leonora BekakaLO & assOciates

Alexander Borg OlivierinteRLex assOciates LLc

Ardiana BunjakusOciety Of ceRtified accOuntants and auditORs Of kOsOvO (scaak)

Shyqiri BytyqivaLa cOnsuLting

Faton Demajshega PRO

Atdhe DikakaLO & assOciates

Agon DulaministRy Of tRade and industRy

Sokol ElmazajbOga & assOciates tiRana

Mirjeta EminibOga & assOciates

Lorena GegaPRicewateRhOusecOOPeRs audit sh.P.k.

Besmir F. GrezdagRezda tRade

Hekuran HaxhimusascLR PaRtneRs

Rrahim HoxhaisaRs

Virtyt IbrahimagaavOkatuRa i.O.t.

Bejtush IsufiinteRLex assOciates LLc

Besarta KllokoqibOga & assOciates

Sabina LalajbOga & assOciates

Abedin MatoshiinteRLex assOciates LLc

Gazmend MejziniministRy Of tRade and industRy

Christian MikoschwOLf theiss

Delvina NallbanibOga & assOciates

Besim OsmaniinteRLex assOciates LLc

Valdet OsmaniaRchitect assOciatiOn Of kOsOvO

Loreta PeciPRicewateRhOusecOOPeRs audit sh.P.k.

Blerim PrestreshiscLR PaRtneRs

Driton PustinaPwc

Vigan Rogovaethem ROgOva Law fiRm

Ariana RozhajavaLa cOnsuLting

Valentina SalihuvaLa cOnsuLting

Iliriana Osmani SerreqiLaw fiRm ibRahimaga Osamni tigani

Dardan ShalascLR PaRtneRs

Arbena ShehunOtaRy chambeR Of the RePubLic Of kOsOvO

Teki Shehuthe usaid cOntRact Law enfORcement (cLe) PROgRam

Linn SlattengreninteRLex assOciates LLc

Gëzim XharavinaaRchitectuRaL, design and engineeRing

Petrit ZekabakeR tiLLy kOsOvO

Shpend ZekaPwc

Shaha ZylfiucentRaL bank Of the RePubLic Of kOsOvO

kuwAiT

abduLhameed aL-saRRaf & saLah aL-faddaghi & PaRtneRs

centRaL bank Of kuwait

taLaL abu-ghazaLeh LegaL (tag-LegaL)

Ihab AbbasdeLOitte & tOuche, aL fahad, aL wazzan & cO.

Mohammed Abdul Kaderhamid behbehani & sOns cO.

Abdul Razzaq AbdullahabduL Razzaq abduLLah and PaRtneRs (aR)

Mahmoud Abdulfattahthe Law Offices Of mishaRi aL-ghazaLi and Rawan mishaRi aL-ghazaLi

Abdulrazzaq AbdullahabduLRazzaq abduLLah & PaRtneRs Law fiRm

Alaa AbdullahPackaging & PLastic industRies cO. kscc

Mahmoud Abou AmeraL hani cOnstRuctiOn and tRading cO.

Lina A.K. Adlouni

Ali Al FaqaninteRnatiOnaL cOunseL buReau

Ali Al KhameesLaw Office Of aLi aL-khamees & PaRtneRs

Hamad M. Al MashaanaL-ahLia cOntRacting gROuP

Faten Al NaqeebaL-naqeeb & PaRtneRs

Fahad W. Al SharhanaL-ahLia cOntRacting gROuP

Ayman Al Tabakhthe Law fiRm Of Labeed abdaL

Fahad Al Zumaikuwait univeRsity

Ayyad Al-AdwaniaL-adwani Law fiRm

Aiman AlarajkeO inteRnatiOnaL cOnsuLtants

Abdullah Al-AyoubabduLLah kh. aL-ayOub & assOciates, membeR Of Lex mundi

Anwar Al-BisheranwaR aL-bisheR & PaRtneRs

Esraa Albloushikuwait municiPaLity

Omar Hamad Yousuf Al-Essathe Law Office Of aL-essa & PaRtneRs

Nada F.A. Al-Fahadgec daR guLf engineeRs cOnsuLtants

Ammar Al-Fouzanthe Law Offices Of mishaRi aL-ghazaLi and Rawan mishaRi aL-ghazaLi

Mishari M. Al-Ghazalithe Law Offices Of mishaRi aL-ghazaLi and Rawan mishaRi aL-ghazaLi

Rawan M. Al-Ghazalithe Law Offices Of mishaRi aL-ghazaLi and Rawan mishaRi aL-ghazaLi

Abdullah AlharouninteRnatiOnaL cOunseL buReau

Mohammad Al-Joueisrykuwait municiPaLity

Abdullah AlKharafiinteRnatiOnaL cOunseL buReau

Mishari Al-Shamalikuwait municiPaLity

Mohamed F. AzabaRchitect

Akusa BatwalaasaR – aL Ruwayeh & PaRtneRs

Abdullah Bin AliPackaging & PLastic industRies cO. kscc

Nada Bourahmahthe Law Offices Of mishaRi aL-ghazaLi and Rawan mishaRi aL-ghazaLi

Mishari BurhamainteRnatiOnaL cOunseL buReau

Twinkle Annie ChackoabduL Razzaq abduLLah and PaRtneRs (aR)


Alok ChugheRnst & yOung

Luis Nene CunhaasaR – aL Ruwayeh & PaRtneRs

Merces DiassuPPeR middLe east fReight and LOgistics

Fouad DouglasPRicewateRhOusecOOPeRs aL-shatti & cO.

Mohammed EissaasaR – aL Ruwayeh & PaRtneRs

Moustafa El-KhaligyveRticaL cOnsuLtant

Magda EskanderPRicewateRhOusecOOPeRs aL-shatti & cO.

Islam EzzatasaR – aL Ruwayeh & PaRtneRs

Charbel FadelasaR – aL Ruwayeh & PaRtneRs

Ali Faqaanicb kuwait

Sam HabbasasaR – aL Ruwayeh & PaRtneRs

Hussein HassanabduLLah kh. aL-ayOub & assOciates, membeR Of Lex mundi

Omnia Moustafa Ibrahimkuwait municiPaLity

Walaa Ismailkuwait municiPaLity

Mazen A. KhoursheedPackaging & PLastic industRies cO. kscc

Chirine Krayem Moujaesthe Law Offices Of mishaRi aL-ghazaLi and Rawan mishaRi aL-ghazaLi

Dany Labakythe Law Office Of aL-essa & PaRtneRs

Ahmed LabibasaR – aL Ruwayeh & PaRtneRs

Mohammed MaamounPackaging & PLastic industRies cO. kscc

Twinkle Anie MathewabduLRazzaq abduLLah & PaRtneRs Law fiRm

Anju MenonabduLLah kh. aL-ayOub & assOciates, membeR Of Lex mundi

Medhat Mubarakthe Law Offices Of mishaRi aL-ghazaLi and Rawan mishaRi aL-ghazaLi

Ayman NadaaL maRkaz Law fiRm

Shankar PBPRicewateRhOusecOOPeRs aL-shatti & cO.

Mohammed RamadanaL maRkaz Law fiRm

Hanaa RazzouqicRedit infORmatiOn netwORk

Nadyn SalehaL maRkaz Law fiRm

Ibrahim SattoutasaR – aL Ruwayeh & PaRtneRs

Afrah Shabeebthe Law Offices Of mishaRi aL-ghazaLi and Rawan mishaRi aL-ghazaLi

Mohamed ShadeaaL hani cOnstRuctiOn and tRading cO.

Sherif Shawki Abdel FattahPRicewateRhOusecOOPeRs aL-shatti & cO.

Lama Ahmed ShubaircRedit infORmatiOn netwORk

Lena Thwaini

David WalkerasaR – aL Ruwayeh & PaRtneRs

kyrgyZ rePuBlic

bishkekgLavaRkhitektuRa

state insPectORate fOR enviROnmentaL and technicaL safety

Almaz AbdievdePaRtment Of cadastRe and RegistRatiOn Of Rights On immOvabLe PROPeRty

Yulia AbdumanapovabakeR tiLLy bishkek LLc

Aidana Soyuzbekovna Absultanova

Myrzagul AidaralievakOan LORenz

Gulnara AkhmatovaLawyeR

Atabek AkhmedovgRata Law fiRm

Niyazbek AldashevLORenz inteRnatiOnaL Law fiRm

Muhamat AttaevgLObaLink LOgistics gROuP

Elena BabitskayaveRitas Law agency

Omurgul BalpanovaaRte Law fiRm

Bayansulu BassepovaPwc kazakhstan

Kerim BegalievcOLibRi Law fiRm

Bolotbek BerikbaevLand RegistRy

Elena Bit-AvragimveRitas Law agency

Richard BregonjePwc kazakhstan

Aisulu ChubarovaaRte Law fiRm

Samara DumanaevakOan LORenz

Bakytbek DzhusupbekovdePaRtment Of cadastRe and RegistRatiOn Of Rights On immOvabLe PROPeRty

Akjoltoi ElebesovacRedit infORmatiOn buReau ishenim

Albina FakerdinovadeLOitte

Kymbat IbakovakOan LORenz

Indira Ibraimovamega stROy LLc

Aidaraliev Erkin IsagalievichaLteRnativa gaRant Law fiRm

Gulnara KalikovakaLikOva & assOciates Law fiRm

Meerim KanimetovadeLOitte

Amanbek KebekovdePaRtment Of cadastRe and RegistRatiOn Of Rights On immOvabLe PROPeRty

Vitaliy KhabarovPaRtneR Law fiRm

Sultan KhalilovinteRnatiOnaL business cOunciL

Evgeny KimkOan LORenz

Nurdin Kumushbekovusaid business enviROnment imPROvement PROJect the PRagma cORPORatiOn

Nurlan KyshtobaevgRata Law fiRm

Nurbek MaksutovinteRnatiOnaL business cOunciL

Sherbolot MalikovfunmakeRs gROuP

Kuttubai MarzabaevORiOn cOnstRuctiOn cOmPany

Umtul Murat kyzykOan LORenz

Karlygash OspankulovagROuP Pa

Valentina Yakovlevna RedchenkoministRy Of Justice

Aisanat Safarbek kyzygRata Law fiRm

Kanat SeidalievgRata Law fiRm

Saodat ShakirovaaRte Law fiRm

Tatyana Shapovalova

Anna ShirshovacustOms caRgO seRvice Ltd.

Maksim SmirnovkaLikOva & assOciates Law fiRm

Anvar SuleimanovPwc kazakhstan

Zhyldyz TagaevakaLikOva & assOciates Law fiRm

Meerim Talantbek kyzykaLikOva & assOciates Law fiRm

Guljan TashimovaORiOn cOnstRuctiOn cOmPany

Nurlan Sadykovich TemiralievministRy Of Justice

Idaiat ToktashLaw fiRm Lex

Anastasiia TsoikOan LORenz

Aktilek TungatarovinteRnatiOnaL business cOunciL

Gulnara Uskenbaevaaudit PLus

Mansur Usmanovmega stROy LLc

Karagul Uulu Zhakypstate tax insPectORate Of the ministRy Of finance

Darya VologodskayaPwc kazakhstan

lAo Pdr

ministRy Of natuRaL ResOuRces & enviROnment

Chonchanok AkarakitkasemLs hORizOn Limited (LaO)

Raymond AlikpalasciaROni & assOciates

Kate BaillieaRiOn LegaL (LaO) sOLe cOmPany Limited

Phetmany BoualivongedL utiLity and netwORks

Thatsnachone BounthanhxangLaO engineeRing cOnsuLtants

Xaynari ChanthalaLs hORizOn Limited (LaO)

Rawat ChomsriLaO PRemieR inteRnatiOnaL Law Office

Agnès CourioldfdL

Bounyasith DaopasithLaO PRemieR inteRnatiOnaL Law Office

Aristotle DavidzicOLaw (LaOs)

Simeuang DouangbouddyxangLaO engineeRing cOnsuLtants

Sornpheth DouangdyPRicewateRhOusecOOPeRs (LaO) Ltd.

Daodeuane Duangdaravdb LOi

Konrad Hullvna LegaL sOLe cO. Ltd.

Duangkamol IngkapattanakuldfdL

Petlumpanh InthajuckedL utiLity and netwORks

Bounlanh KanekhamvongsaministRy Of PubLic wORks and tRansPORt

Valyna KeochomsiLs hORizOn Limited (LaO)

Dokkeo Keovongsabank Of LaO PdR

Phetlamphone Khanophetbank Of LaO PdR

Sisomephieng Khanthalivanhbank Of LaO PdR

Natchar LeedaeLaO PRemieR inteRnatiOnaL Law Office

Soulignasack LiemphrachanhaRiOn LegaL (LaO) sOLe cOmPany Limited

Mouane Simoungkhot

Vongsa NanthavongedL utiLity and netwORks

NimmanaRi suRvey - design cOnsuLtant and cOnstRuctiOn cO Ltd.

Vongphacnanh OnepaseuthdfdL

Souvanno S. Phabmixaysv LegaL advOcate (LaO) cO. Ltd.

Viengsavanh Phanthalyvientiane Law fiRm

Somphone PhasavathLaO fReight fORwaRdeR cO. Ltd.

Komonchanh Phet-asaedL utiLity and netwORks

Sengny PhimmanysciaROni & assOciates

Khamphaeng Phochanthilathvna LegaL sOLe cO. Ltd.

Ketsana PhommachanhministRy Of Justice

Chansamone Phommachantot.e.c. LOgistics

Isabelle Robineauvna LegaL sOLe cO. Ltd.

Khamsene SayavongLaO Law & cOnsuLtancy gROuP

Siri SayavongLaO Law & cOnsuLtancy gROuP

Sivath SengdouangchanhaLLen & gLedhiLL cO. Ltd.

Soulisak SiouthoumenteRPRise RegistRy Office

Phonxay Southiphongdesign gROuP

Latsamy SysamouthministRy Of Justice

Somsack Taybounlackthe PeOPLe’s centRaL high cOuRt

Anonglack ThilakounPRicewateRhOusecOOPeRs (LaO) Ltd.

Danyel ThomsondfdL

Arpon TunjumrasLaO PRemieR inteRnatiOnaL Law Office

Namseng XathousinministRy Of finance

Monmany Yaganegi

Joyce Yongvientiane Law fiRm

lATviA

baLtic LegaL

Ilze AbikaskudRa & udRis Law Offices

Ainis DabolsLatvian assOciatiOn Of tax adviseRs

Andris DimantsbORenius attORneys

Valters DiureLawin, membeR Of Lex mundi

Edvīns DrabasORainen

Jānis DreimaniscOuRt administRatiOn

305AcknowledgmenTs

Zlata Elksniņa-ZaščirinskaPwc Latvia

Kaspars FreimanisvaRuL

Zanda FrišfeldesORainen

Elina GirneambeRLaw

Andris Ignatenkoestma Ltd.

Viesturs KadiķisPubLic utiLities cOmmissiOn

Valters KalmePubLic utiLities cOmmissiOn

Inga KāpiņaLatviJas banka

Irina KostinaLawin, membeR Of Lex mundi

Dainis LeonssadaLes tĪkLs as

Indriķis LiepabORenius attORneys

Dainis LocscOuRt administRatiOn

Rolands LūsverissadaLes tĪkLs as

Ivo MaskalansbORenius attORneys

Linda Matisanestate LabOuR insPectORate

Alexey Melsitovmta maRitime tRansPORt & agencies

Zanete MerginamayeR bROwn inteRnatiOnaL LLP

Baiba OrbidaneLawin, membeR Of Lex mundi

Zane PaeglitesORainen

Guna PaidereRegisteR Of enteRPRises

Kristine Patmalniece

Anastasija PimenovazOOm ROOm

Baiba PlaudeLaw Offices bLuegeR & PLaude

Ilze RauzaPwc Latvia

Lelde Rozentalestate Land seRvice Of the RePubLic Of Latvia

Elīna RožulapaLatvian assOciatiOn Of aRchitects (Laa)

Elīna SemeņukasORainen

Sarmis SpilbergsLawin, membeR Of Lex mundi

Zane Štālberga-MarkvartemaRkvaRte Lexchange Law Office

Sandra StipniecechambeR Of swORn nOtaRies Of Latvia

Annija ŠvembergaambeRLaw

Ruta Tereskoaz seRvice Ltd.

Edgars Timpastate LabOuR insPectORate

Ziedonis UdrisskudRa & udRis Law Offices

Ingus UžulisPubLic utiLities cOmmissiOn

Maris VainovskiseveRsheds bitĀns

Elina VildeeveRsheds bitĀns

Agate ZivertePwc Latvia

Daiga ZivtinaLawin, membeR Of Lex mundi

leBAnonNadim AbboudLaw Office Of a. abbOud & assOciates

Nada Abdelsater-AbusamraabdeLsateR abusamRa & assOciates - asas Law

Wadih Abou NasrPwc LebanOn

Riham Al AlismayRa Law Office

Nour Awadamena city LawyeRs

Najat Baassirimena city LawyeRs

Jean BaroudibaROudi & assOciates

Tarek Bazhyam g. maLLat Law fiRm

Rami Bou RaadRaPhaëL & assOciés

Najib ChoucaircentRaL bank Of LebanOn

Alice Choueirimena city LawyeRs

Mario El CheikhaccOuntant

Amanda El Madanimena city LawyeRs

Richard El MouallemPwc LebanOn

Nada ElsayedPwc LebanOn

Jenny Fareshyam g. maLLat Law fiRm

Hadi FathallahescO fathaLLah & cO.

Izzat FathallahescO fathaLLah & cO.

Wafic FathallahescO fathaLLah & cO.

Serena GhanimehabdeLsateR abusamRa & assOciates - asas Law

Ghassan HaddadbadRi and saLim eL meOuchi Law fiRm, membeR Of inteRLeges

Hanadi Hajjmena city LawyeRs

Abdallah Hayekhayek gROuP

Samir Hayekhayek gROuP

Walid HoneinbadRi and saLim eL meOuchi Law fiRm, membeR Of inteRLeges

Fady Jamaleddinemena city LawyeRs

Mohammad JoumaaPwc LebanOn

Elie KachouheLc tRansPORt seRvices saL

Georges Kadigekadige & kadige Law fiRm

Michel Kadigekadige & kadige Law fiRm

Dunia KallassmayRa Law Office

Bassam KaramRaPhaëL & assOciés

Joelle KhaterbadRi and saLim eL meOuchi Law fiRm, membeR Of inteRLeges

Najib KhattarkhattaR assOciates

Fady Mahfouzhbdt Law fiRm

Christine MaksoudbaROudi & assOciates

Georges Mallathyam g. maLLat Law fiRm

Nabil Mallathyam g. maLLat Law fiRm

Aline MattataLaL abu-ghazaLeh LegaL (tag-LegaL)

Christelle Mattamena city LawyeRs

Mario MohannaPatRimOine cOnseiL saRL

Romanos Mouawadmena city LawyeRs

Walid MoussaPbm / ReaL estate syndicate Of LebanOn

Mirvat Moustaphamena city LawyeRs

Andre NadernadeR Law Office

Rana NadernadeR Law Office

Toufic Nehme

Hala RaphaelRaPhaëL & assOciés

Nehman RhayemeLectRicité du Liban

Mireille Richatyan & zgheib Law fiRm

Jihan Rizk KhattarkhattaR assOciates

Jihad RizkallahbadRi and saLim eL meOuchi Law fiRm, membeR Of inteRLeges

Mustafa Saadehtyan & zgheib Law fiRm

Lilia SabbaghbadRi and saLim eL meOuchi Law fiRm, membeR Of inteRLeges

Rached SarkiscOnsuLtant

Antoine SfeirbadRi and saLim eL meOuchi Law fiRm, membeR Of inteRLeges

Mona Sfeirhyam g. maLLat Law fiRm

Rami SmayrasmayRa Law Office

George TannousbeiRut inteRnatiOnaL mOveRs saRL

Nady Tyantyan & zgheib Law fiRm

Rania Yazbecktyan & zgheib Law fiRm

lesoTho

bidvest PanaLPina LOgistics

Mahashe ChakaLand administRatiOn authORity

Corne FouriecOmPuscan sOuth afRica

Teboho KakanenaLedi chambeRs inc.

Mannete KhotlecOmPuscan LesOthO

Makali LepholisaLesOthO Revenue authORity

Qhalehang Letsikamei & mei attORneys inc.

Thakane MakumeLesOthO eLectRicity cOmPany (Pty.) Ltd.

Leoma MatamanemOLePe quantity suRveyORs

Mamohale MatsosoministRy Of LabOuR and emPLOyment

M.R. MokhethimaseRu municiPaL cOunciL

Denis MolyneauxwebbeR newdigate

Ntlatlapa MosaeseLLO-mafatLe attORneys

Molupe MothepuLesOthO Revenue authORity

Theodore Ntlatlapadnt aRchitects

Duduzile SeamathasheeRan & assOciates

Tiisetso Sello-MafatleseLLO-mafatLe attORneys

Liteboho SemokosheeRan & assOciates

Lindiwe SephomoloL. sePhOmOLO chambeRs

Mark Frederick WebberhaRLey & mORRis

liBeriA

aeP cOnsuLtants inc.

Khalil AzarbeeveR cOmPany

Francis BaideninteRnatiOnaL bank Of LibeRia

Golda A. BonahsheRman & sheRman

Josephus Burgess, Sr.ministRy Of Lands, mines & eneRgy

John BurkeLibeRia eLectRicity cORPORatiOn

F. Augustus Caesar Jr.caesaR aRchitects, inc.

John DavisLibeRia bank fOR deveLOPment and investment

Frank Musah Deandean & assOciates

Valery DjambybOLLORé afRica LOgistics

Fonsia DonzocentRaL bank Of LibeRia

Christine Sonpon FreemancOOPeR & tOgbah Law Office

Lucia GbalaheRitage PaRtneR & assOciates, inc.

Paul GreeneministRy Of finance

Cyril JonesJOnes & JOnes

Theo Dekonty JosephbakeR tiLLy LibeRia

Abu KamaraLibeRia business RegistRy

Sophie Kayemba MutebiPwc

Bob Weetol LivingstoneJudiciaL bRanch Of LibeRia

Nim’ne E MomboPkf inteRnatiOnaL

J. Johnny MomohsheRman & sheRman

Barnabas NorriscenteR fOR natiOnaL dOcuments & RecORds (natiOnaL aRchives)

Chan-Chan A. PaegarsheRman & sheRman

Robert SmallwoodPwc

Justin TengbehnatiOnaL custOm bROkeRs assOciatiOn Of LibeRia

N. Oswald TwehPieRRe, tweh & assOciates

J. Awia VankanheRitage PaRtneR & assOciates, inc.

Taweh J VeikaiPwc ghana

Madlyne WahcenteR fOR natiOnaL dOcuments & RecORds (natiOnaL aRchives)

T. Negbalee WarnerheRitage PaRtneR & assOciates, inc.

Mustapha WessehcenteR fOR natiOnaL dOcuments & RecORds (natiOnaL aRchives)

Melvin YatescOmPass inc., cLeaRing and fORwaRding

liByA

zahaf & PaRtneRs Law fiRm

Ahmed AbdulazizmukhtaR, keLbash & eLghaRabLi

Paul DeeneyPwc

Abdudayem ElgharablimukhtaR, keLbash & eLghaRabLi


Abdul Salam El-MarghaniPwc

Esam GargourigeneRaL eLectRicity cOmPany Of Libya (gecOL)

Ahmed Ghattourahmed ghattOuR & cO.

Bahloul KelbashmukhtaR, keLbash & eLghaRabLi

Belkasem Magid ObadigeneRaL eLectRicity cOmPany Of Libya (gecOL)

Ibrahim MaherdLa matOuk bassiOuny (PaRt Of dLa PiPeR gROuP)

Mahmud MukhtarmukhtaR, keLbash & eLghaRabLi

Ali NaserLibyan cRedit infORmatiOn centeR

Mazen Tumitumi Law fiRm - in assOciatiOn with snR dentOn

liThuAniALoreta AndziulytePROventusLaw Lt uab

Asta AvizaiteministRy Of Justice

Liutauras BaikštysLaw Office vaRuL and PaRtneRs

Rimgailė BaliūnaitėnatiOnaL cOmmissiOn fOR eneRgy cOntROL and PRices

Petras Baltusevičiusdsv tRansPORt uab

Donatas BaranauskasviLniaus miestO 14 - asis nOtaRu biuRas

Šarūnas BasijokasgLimstedt

Vilius BernatonistaRk gRunte sutkiene

Renata BeržanskienėLaw fiRm sORainen & PaRtneRs

Andrius BogdanovičiusJsc cReditinfO Lietuva

Ausra BrazauskieneLaw fiRm Lawin, membeR Of Lex mundi

Alina BurlakovaLaw fiRm Lawin, membeR Of Lex mundi

Monika CasadoameRinde cOnsOLidated, inc.

Justas CiomanasLithuanian chambeR Of nOtaRies

Giedre DailidenaiteLaw Office vaRuL and PaRtneRs

Renata DamanskytetaRk gRunte sutkiene

Ignas DargužasLaw fiRm sORainen & PaRtneRs

Aurelija DaubaraitėLaw fiRm sORainen & PaRtneRs

Gintaras Daugelabank Of Lithuania

Darius Dieckusbank Of Lithuania

Giedre Domkuteaaa baLtic seRvice cOmPany - Law fiRm

Reda GabrilavičiūtėministRy Of Justice

Yvonne Goldammerbnt heemann kLaubeRg kRaukLis aPb

Živilė GolubevėnatiOnaL cOmmissiOn fOR eneRgy cOntROL and PRices

Dovile GreblikienevaLiunas eLLex

Arturas GutauskasLaw Office vaRuL and PaRtneRs

Frank Heemannbnt heemann kLaubeRg kRaukLis aPb

Robert JuodkaLaw Office vaRuL and PaRtneRs

Ieva KairytėPwc Lithuania

Inga Karulaityte-KvainauskienePROventusLaw Lt uab

Romualdas Kasperavičiusstate enteRPRise centRe Of RegisteRs

Vesta Kasputebnt heemann kLaubeRg kRaukLis aPb

Jonas KiauleikisbORenius attORneys

Evaldas KirilovasPwc Lithuania

Donatas KisieliusdOnatas kisieLius baiLiff Office

Dalius KontrimavičiusnatiOnaL cOmmissiOn fOR eneRgy cOntROL and PRices

Kristina KriščiūnaitėPwc Lithuania

Egidijus KundelisPwc Lithuania

Žilvinas Kvietkus

Linas LiktoriuskPmg Lithuania

Lauras LukosiusbaLtic fReight seRvices

Inga MacijauskaitėbORenius attORneys

Odeta MaksvytytėLaw Office vaRuL and PaRtneRs

Linas MargeviciusLegaL buReau Of Linas maRgevicius

Vilius MartišiusLaw fiRm Of Reda zabOLiene

Jolita MeškelytėministRy Of Justice

Tomas MieliauskasLaw fiRm yves

Bronislovas Mikūtastate enteRPRise centRe Of RegisteRs

Asta MisiukieneministRy Of ecOnOmy

Donata MontvydaitėLaw fiRm Lawin, membeR Of Lex mundi

Žygimantas PacevičiusbORenius attORneys

Michail ParchimovičmOtieka & audzeviČius

Algirdas PekšysLaw fiRm sORainen & PaRtneRs

Aidas Petrosiusstate enteRPRise centRe Of RegisteRs

Audrone RailaiteministRy Of ecOnOmy

Justina RakauskaitėgLimstedt

Liudas RamanauskasLaw fiRm sORainen & PaRtneRs

Laura RyzgelytėLaw fiRm sORainen & PaRtneRs

Vytautas SabalysLaw fiRm sORainen & PaRtneRs

Simona ŠarkauskaitėLaw fiRm zabieLa, zabieLaite & PaRtneRs

Egidijus Šatrauskasab LestO

Arvydas SedekerskisLithuanian eLectRicity assOciatiOn

Darius ŠeškevičiuseLektORmOntuOtOJas

Aušra SičiūnienėviLnius city municiPaLity

Andrius ŠidlauskasbORenius attORneys

Justina ŠilinskaitėeveRsheds saLadzius

Mingailė ŠilkūnaitėgLimstedt

Rimantas Simaitis

Vaida SinušaitėministRy Of ecOnOmy

Simonas SkukauskasbORenius attORneys

Tomas SoltanovičiusbORenius attORneys

Marius StračkaitisLithuanian chambeR Of nOtaRies

Alina StreckyteLaw fiRm Lawin, membeR Of Lex mundi

Arnoldas TomaseviciusministRy Of Justice

Daiva Ušinskaitė-FilonovienėtaRk gRunte sutkiene

Vygantas VaitkusnatiOnaL cOmmissiOn fOR eneRgy cOntROL and PRices

Vilija Vaitkutė PavanLaw fiRm Lawin, membeR Of Lex mundi

Adrijus Vegysbank Of Lithuania

Agnietė VenckieneLaw fiRm sORainen & PaRtneRs

Tomas VenckusLaw Office vaRuL and PaRtneRs

Darius ZabielaLaw fiRm zabieLa, zabieLaite & PaRtneRs

Ernesta ŽiogienėLaw Office vaRuL and PaRtneRs

Povilas ŽukauskasLaw fiRm Lawin, membeR Of Lex mundi

Audrius ŽvybasgLimstedt

luXemBourg

iPRa-cindeR

Hugo ArellanoLOyens & LOeff

Pierre BeisselaRendt & medeRnach sa

Louis BernsaRendt & medeRnach sa

Sébastien BinardaRendt & medeRnach sa

Eleonora BromanLOyens & LOeff

Guy Castegnaroius LabORis LuxembOuRg, castegnaRO

Ariane Claverieius LabORis LuxembOuRg, castegnaRO

Raymond DhuradministRatiOn de L’enRegistRement et des dOmaines

Catherine DupontPwc LuxembOuRg

Gérard EischenchambeR Of cOmmeRce Of the gRand-duchy Of LuxembOuRg

Annie ElfassiLOyens & LOeff

Thomas Feider

Vaneesa FreedLOyens & LOeff

Alain GrosjeanbOnn & schmitt

Andreas HeinzmannbOnn & schmitt

Vincent HieffchambeR Of cOmmeRce Of the gRand-duchy Of LuxembOuRg

Véronique HoffeldLOyens & LOeff

François KremeraRendt & medeRnach sa

Paul Lanois

Olivier LardinoisbnP PaRibas

Tom LoeschLaw fiRm LOesch

Nathalie MangenbOnn & schmitt

Jeannot MedingercReOs LuxembOuRg sa

Philipp MetzchkeaRendt & medeRnach sa

Paul MouselaRendt & medeRnach sa

Stéphanie MusialskichambeR Of cOmmeRce Of the gRand-duchy Of LuxembOuRg

Marco PeterscReOs LuxembOuRg sa

Wim PiotPwc LuxembOuRg

Elisa RagazzoniPauL wuRth gePROLux sa

Judith RaijmakersLOyens & LOeff

Sandra RappkLeyR gRassO

Jean-Luc SchausPieRRe thieLen avOcats

Roger SchintgenPauL wuRth gePROLux sa

Phillipe SchmitaRendt & medeRnach sa

Alex SchmittbOnn & schmitt

Anne Sophie TheissenchambeR Of cOmmeRce Of the gRand-duchy Of LuxembOuRg

Massimo TrifilioPwc LuxembOuRg

Davide VisinPwc LuxembOuRg

Bénédicte ZahndbnP PaRibas

mAcedoniA, Fyr

aPOstOLska & aLeksandROvski

dOm - dizaJn

Kristijan AleksoskiPwc macedOnia

Ljubinka AndonovskacentRaL RegistRy Of the RePubLic Of macedOnia

Natasha AndreevanatiOnaL bank Of the RePubLic Of macedOnia

Zlatko AntevskiLawyeRs antevski

Aleksandra ArsoskaikRP ROkas & PaRtneRs

Maja AtanasovageORgi dimitROv attORneys

Ljupka AvramovicsinkO dOO

Dragan BlaževtimeLPROJect engineeRing

Slavica BogoevamacedOnian cRedit buReau ad skOPJe

Jela Boskovic OgnjanoskaikRP ROkas & PaRtneRs

Nebojsa CvetanovskiinteReuROPa

Katerina CvetkovskaemiL miftaRi Law Office

Ljupco Cvetkovskiddk attORneys-at-Law

Dragan Dameskiddk attORneys-at-Law

Elena DimovacakmakOva advOcates

Daniela Dineskaits iskRateL

Mihajlo Drenkovskiits iskRateL

Ana Georgievskadima fORwaRdeRs

307AcknowledgmenTs

Dimche Georgievskidima fORwaRdeRs

Katarina GinoskageORgi dimitROv attORneys

Marijana GjoreskacentRaL RegistRy Of the RePubLic Of macedOnia

Verica Hadzi Vasileva-Markovskaaag - anaLysis and advisORy gROuP

Aleksandar Ickovski

Jasmina Ilieva Jovanovikjddk attORneys-at-Law

Orce IvanoskiLaw fiRm tRPenOski

Maja JakimovskacakmakOva advOcates

Marija JankuloskageORgi dimitROv attORneys

Aneta Jovanoska TrajanovskaLawyeRs antevski

Emilija Kelesoska Sholjakovskaddk attORneys-at-Law

Risto KitevmePOs OPeRativa Ltd.

Dejan KnezovićLaw Office knezOvic & assOciates

Stanko KorunoskicentRaL RegistRy Of the RePubLic Of macedOnia

Ivana LekicPwc macedOnia

Aleksandar MalezanskiLaw fiRm tRPenOski

Miroslav MarchevPwc macedOnia

Mirjana MarkovskamiLe dOLduROv

Elena Micevaddk attORneys-at-Law

Emil MiftariemiL miftaRi Law Office

Vlatko MIhailovemiL miftaRi Law Office

Oliver Mirchevskievn macedOnia

Irena MitkovskaLawyeRs antevski

Jovana MitrovskaLaw fiRm tRPenOski

Biljana Mladenovska DimitrovaLawyeRs antevski

Martin MonevskimOnevski Law fiRm

Svetlana NecevaLaw Office PePeLJugOski

Ilija NedelkoskicakmakOva advOcates

Elena NikodinovskaemiL miftaRi Law Office

Marina NikoloskacakmakOva advOcates

Marija NikolovaLaw Office knezOvic & assOciates

Vesna NikolovskaLaw Office nikOLOvski

Goran NikolovskiLaw Office nikOLOvski

Nino NoveskiLaw Office nikOLOvski

Martin OdzaklieskiministRy Of tRansPORt and cOmmunicatiOns

Vasil PavloskiministRy Of ecOnOmy

Ana PepeljugoskaLaw Office PePeLJugOski

Valentin PepeljugoskiLaw Office PePeLJugOski

Andrea PopovskicentRaL RegistRy Of the RePubLic Of macedOnia

Jasmina RafajlovskaRafaJLOvski kOnsaLting d.O.O.

Goran RafajlovskiRafaJLOvski kOnsaLting d.O.O.

Ljubica Rubenmens Legis Law fiRm

Sasho Saltirovskievn macedOnia

Lidija Sarafimova-DanevskanatiOnaL bank Of the RePubLic Of macedOnia

Tatjana SiskovskaPOLenak Law fiRm

Dime Spasovagency fOR ReaL estate cadastRe

Ivan StojanovRafaJLOvski kOnsaLting d.O.O.

Sonja StojcevskacakmakOva advOcates

Blagoj Stojevskievn macedOnia

Ana StojilovskaanaLytica mk

Margareta TasevacakmakOva advOcates

Dragica TasevskanatiOnaL bank Of the RePubLic Of macedOnia

Dragan TrajkovskieLtek

Stefan Trostevn macedOnia

Natasha Trpenoska TrenchevskaLaw fiRm tRPenOski

Slavce Trpeskiagency fOR ReaL estate cadastRe

Vladimir VasilevskibetasPed d.O.O.

Ines VaticikRP ROkas & PaRtneRs

Metodija VelkovPOLenak Law fiRm

Tome VelkovskiministRy Of ecOnOmy

Marija ZekmanovskaRafaJLOvski kOnsaLting d.O.O.

Dragisa ZlatkovskisiskOn Ltd.

mAdAgAscAr

buiLd cOnsuLting engineeRs

Serge Andretsehenocabinet as aRchitecte

Eva AndriamihajamihaJa tRansit

Tsiry Andriamisamanana

Herilova AndriampenomananaPRicewateRhOusecOOPeRs tax and LegaL

Eddy Ramangason AndrianarisoaavOcat au baRReau de madagascaR

Aimée AndrianasoloOffice de ReguLatiOn éLectRicité

Andriamanalina AndrianjakaOffice nOtaRiaL de tamatave

Yves DuchateaubOLLORé afRica LOgistics madagascaR

Diamondra Harinjakavolakentia hOLding saRL

Raphaël JakobamadagascaR cOnseiL inteRnatiOnaL

Hanna Keyserlingkcabinet hk JuRifisc

Rakotomalala Mamy NgatosonRegistRe du cOmmeRce et des sOciétés (Rncs)

Bérangère MoninLexeL JuRidique & fiscaL

Clara Michel NalacOmmune uRbaine d’antananaRivO

Jody Pruvotcabinet hk JuRifisc

Pascaline R. RasamoeliarisoadeLta audit deLOitte

Joe A. Rabeantoandrobanque centRaLe de madagascaR

Sahondra RabenarivomadagascaR Law Offices

Hanta Radilofecabinet féLicien RadiLOfe

Jeannot Julien Padoue Rafanomezanaetude de me JeannOt RafanOmezana

Andry Rajaonacabinet sigma cOnsuLting

Tahina RajaonamadagascaR Law Offices

Pierrette Rajaonarisoasdv LOgistics

Jean Sylvio Rajaonsonetude me. RaJaOnsOn

Manantsoa Rakotocabinet JOhn w. ffOOks & cO., membeR Of bOwman giLfiLLan afRica gROuP

Claude John RakotomalalacOmmune uRbaine d’antananaRivO

Tojo Rakotomamonjyetude RazanadRakOtO RiJa

Fetrahanta Sylviane RakotomananaPwc madagascaR

Maroniaina RakotomananaLexeL JuRidique & fiscaL

Harivola Joan Rakotomanjaka

J. Théodore Rakotondramangabanque centRaLe de madagascaR

Harotsilavo RakotosonsmR & hR assOciates sa

Tovoheritiana Jeannot RakotovaoJiRO sy RanO maLagasy (JiRama)

Lanto Tiana RalisonPwc madagascaR

Barijaona Ramaholimihasobni madagascaR

Handy Orlando RamananarivoaRtchic madagascaR

Andriamahafaly Rado RamanantsoaseRvice des dOmaines et de La cOnseRvatiOn fOncièRe

Roland RamarijaonadeLta audit deLOitte

Laingo RamarimbahoakamadagascaR cOnseiL inteRnatiOnaL

Ramarolanto-RatiarayuniveRsite d’antananaRivO

Iloniaina RandrantoRandRantO

Christian RandriamangatRansit de L’Ocean indien

Desire Marcel RandrianarisoaJiRO sy RanO maLagasy (JiRama)


William RandrianariveloPwc madagascaR

Fetiarinjara RandrianarivomadagascaR Law Offices

Sahondra RasoarisoadeLta audit deLOitte

Rivaharilala RasolojaonaOffice de ReguLatiOn éLectRicité

Michael RatrimomadagascaR inteRnatiOnaL cOntaineR teRminaL seRvices Ltd.

Yves Ratrimoarivonycabinet RatRimOaRivOny

Hasina RatsimanarisoakaLiana cORPORatiOn

Mahery RatsimandresyPRime Lex

Mialy RatsimbaPwc madagascaR

Rotsy RatsimbarisonmadagascaR cOnseiL inteRnatiOnaL

Théodore RaveloarisonJaRy - buReau d’études aRchitectuRe ingénieRie

Andry Nirina Ravelojaonabanque centRaLe de madagascaR

Andriamisa RavelomananaPwc madagascaR

Landy Ravelosoncabinet hk JuRifisc

Jean Marcel RazafimaheninadeLta audit deLOitte

Chantal Razafinarivocabinet RazafinaRivO

Andrianariseheno RazafindranivoJiRO sy RanO maLagasy (JiRama)

Rija Nirina Razanadrakotoetude RazanadRakOtO RiJa

Louis Sagotcabinet d’avOcat LOuis sagOt

Ida SoamiliarimanamadagascaR cOnseiL inteRnatiOnaL

Hariniaina SoloarivelocOmmune uRbaine d’antananaRivO

Leslie Tsaratombode chazaL du mée saRL

mAlAwi

manica afRica Pty. Ltd.

Dino Amritlal RavalwiLsOn & mORgan

Richard Chakana

Marshal Chilengatf & PaRtneRs

Ricky ChingotasavJani & cO.

Gautoni D. KainjakainJa & dzOnzi

Dannie J. Kamwazakamwaza design PaRtneRshiP

Mabvuto KhozabOLLORe LOgistics - maLawi

Joseph Malingamoyoquant cOnsuLt assOciates

Obet MatwanjestuttafORds inteRnatiOnaL RemOvaLs

Vyamala Aggriel MoyoPwc maLawi

Modecai MsishanyiRenda & msisha Law Offices

Misheck MsiskaeRnst & yOung

Charles Mvuladuma eLectRics Ltd. - cOntROL systems and eneRgy management

Patricia MwasecRedit data cRedit RefeRence buReau Ltd.

Patrice NkhonombendeRa & nkhOnO assOciates

Grant NyirongoeLemech designs

Donns ShawaRd cOnsuLtants

Shiraz YusufeRnst & yOung

mAlAysiA

bank negaRa maLaysia

cRedit buReau maLaysia sdn bhd

tOP gLOve sdn bhd

Halimi Abd ManafministRy Of uRban weLLbeing, hOusing and LOcaL gOveRnment

Abu Daud Abd Rahimazmi & assOciates

Azura Abd RahmanLand & mines Office

Nor Azimah Abdul AzizcOmPanies cOmmissiOn


Mohd Yazid Abdul MajidmaLaysia PROductivity cORPORatiOn

Ahmad Danial Abdul Rahimazmi & assOciates

Norina Zainol AbidinmaLaysia dePaRtment Of insOLvency

Sonia Abrahamazman, davidsOn & cO.

Wilfred AbrahamzuL Rafique & PaRtneRs, advOcate & sOLicitORs

Mohd Zulkarnanin Abu MansoraRkitek nORman seLamat

Muhammad Ariftitimas LOgistics sdn bhd

Christopher Arun Franciszaid ibRahim & cO. (zicOLaw)

Amin Nordin Bin Abdul AzizkuaLa LumPuR city haLL

Muhamad Azizul Bin ZahidinwestPORts maLaysia sdn bhd

Shamsuddin BardanmaLaysian emPLOyeRs fedeRatiOn

Haizul bin Abdul HamidministRy Of finance

Hj. Anual bin AzizdePaRtment Of suRvey and maPPing

Mohd Nawawi bin Hj Said Abdullahtenaga nasiOnaL beRhad

Ahmad Fuad bin Md Kasimtenaga nasiOnaL beRhad

Hosni Hussen Bin MD SaatROyaL maLaysian custOms dePaRtment

Che Adnan Bin Mohamadnadi cOnsuLt eRa sdn bhd

Tahir bin Mohd Denitenaga nasiOnaL beRhad

Azahar bin RabufiRe and Rescue dePaRtment Of kuaLa LumPuR

Abdul Aziz Bin YusoffkuaLa LumPuR city haLL

YM Tengku Rohana binti Tengku NawawiLand & mines Office

Ariffin BostaniPeLabuhan tanJung PeLePas (PtP)

Hong Yun Changtay & PaRtneRs

Danny S. L. ChinwORLdgate exPRess seRvices sdn bhd

Eric ChinctOs data systems sdn bhd

Jack ChorchRistOPheR Lee & cO.

Melinda Marie D’Angelusazmi & assOciates

Ruzaida DaudeneRgy cOmmissiOn

Ismail bin Mohd Dintenaga nasiOnaL beRhad

Wong Wei FongJeff LeOng, POOn & wOng

Stewart ForbesmaLaysian inteRnatiOnaL chambeR Of cOmmeRce and industRy (micci)

Nadesh GanabaskaranzuL Rafique & PaRtneRs, advOcate & sOLicitORs

Azlinda Binti Abd. GhanisPan natiOnaL wateR seRvices cOmmissiOn (suRuhanJaya PeRkhidmatan aiR negaRa)

Ar. Ezumi Harzani IsmailaRkitek maa

Khalid Hashimazmi & assOciates

Zulkurnain HassankuaLa LumPuR city haLL

Abdul Hafiz Bin Hidzirtenaga nasiOnaL beRhad

Wong Hin Loongazman, davidsOn & cO.

Ivan Yue Chan HoshOOk Lin & bOk

Cassandra HoggaLbaR & PaRtneRs

Fan Won Hoongindah wateR hOme

Hung HoongsheaRn deLamORe & cO.

Ray Chong Kok HoushOOk Lin & bOk

Mazrina Mohd IbramsahmPc

Dato’ Dr. Sallehudin IshakLand & mines Office

Rosnani IsmailinLand Revenue dePaRtment Lembaga hasiL daLam negeRi (Lhdn)

Zahid IsmailmaLaysia PROductivity cORPORatiOn

Hisamuddin Bin JarudyROyaL maLaysian custOms dePaRtment

Abd. Rahman bin Mohd. JazulidePaRtment Of suRvey and maPPing

Norhaiza JemoncOmPanies cOmmissiOn

Too Ji VoonskRine, membeR Of Lex mundi

Dato’ Dr. Ir. Andy K. H. SeofedeRatiOn Of maLaysian manufactuReRs (fmm)

Kumar KanagasingamLee hishammuddin aLLen & gLedhiLL

Kesavan KaruppiahministRy Of human ResOuRces

Sharifah Athirah Izyan Bt Wan KassimkuaLa LumPuR city haLL

Sze Jia Khozaid ibRahim & cO. (zicOLaw)

Richard KokRhiza & RichaRd

LOH Kok LeongRusseLL bedfORd Lc & cOmPany - membeR Of RusseLL bedfORd inteRnatiOnaL

Elaine Law Soh Yingazman, davidsOn & cO.

Christopher LeechRistOPheR Lee & cO.

Jeff LeongJeff LeOng, POOn & wOng

Joo Ho Limazman, davidsOn & cO.

Koon Huan LimskRine, membeR Of Lex mundi

San Peen LimPwc maLaysia

Azman Bin Othman LukRahmat Lim & PaRtneRs

Ahmad Lutfi Abdull Mutalipazmi & assOciates

Ir. Bashir Ahamed Maideennadi cOnsuLt eRa sdn bhd

John MatthewchRistOPheR Lee & cO.

Izhar Che MeemaLaysia PROductivity cORPORatiOn

Nur Sabrina Musfirah Mohamed Nazriazmi & assOciates

Hanani Hayati Mohd Adhanazmi & assOciates

Azmi Mohd Aliazmi & assOciates

Suzana Mohd RazalicOmPanies cOmmissiOn

Zuhaidi Mohd Shahariazmi & assOciates

Shameen Mohd. Haaziq PillaywOng & PaRtneRs

Chew Yin MokbdO

Punita Nook NaidusPan natiOnaL wateR seRvices cOmmissiOn (suRuhanJaya PeRkhidmatan aiR negaRa)

Marina NathancOmPanies cOmmissiOn

Oy Moon NgctOs data systems sdn bhd

Swee Kee NgsheaRn deLamORe & cO.

Mahadi NgahkuaLa LumPuR city haLL

Hock An OngbdO

Allison Ong Lee Fongazman, davidsOn & cO.

Encik Jalalullail OthmanshOOk Lin & bOk

Tan Kar PengkamaRuddin wee & cO advOcates & sOLicitORs

Sweet Ping PhangaLbaR & PaRtneRs

Yeo Shu PinJeff LeOng, POOn & wOng

Aminah BT Abd. RahmanministRy Of uRban weLLbeing, hOusing and LOcaL gOveRnment

Nirmala RamadasscOmPanies cOmmissiOn

Himahlini RamalingamLee hishammuddin aLLen & gLedhiLL

Ahmad Ridha Abdul RazakaR’Rad aRchitects

Nurul Lidya Razaliindah wateR hOme

Zulaini RohaniPORt kLang authORities

Ariff Rozhanzaid ibRahim & cO. (zicOLaw)

Siti Zurina Sabarudinazmi & assOciates

Muzawipah Bt Md. Salimtenaga nasiOnaL beRhad

Sugumar SaminathanmaLaysia PROductivity cORPORatiOn

Shaleni SangaranskRine, membeR Of Lex mundi

Zamzuri SelamatsyaRikat bekaLan aiR seLangOR sdn bhd (syabas)

Andy Seo

Fiona SequerahchRistOPheR Lee & cO.

Thirilogachandran ShanmugasundaramtLc aRchitect

Fajrul Shihar Abu SamahmaLaysia dePaRtment Of insOLvency

Hadiman Bin SiminministRy Of uRban weLLbeing, hOusing and LOcaL gOveRnment

Jagdev SinghPwc maLaysia

Noeline Chanan SinghmaLaysia PROductivity cORPORatiOn

Rishwant SinghzuL Rafique & PaRtneRs, advOcate & sOLicitORs

Veerinderjeet Singh

Koh Suan Suanazman, davidsOn & cO.

Abdul Rasid Bin SudincOmPanies cOmmissiOn

Adeline Thor Sue LynRusseLL bedfORd Lc & cOmPany - membeR Of RusseLL bedfORd inteRnatiOnaL

Nor Fajariah Sulaimancity haLL Of kuaLa LumPuR

Muhendaran SuppiahmuhendaRan sRi

Jamilah Haji Mohd TaibcOmPanies cOmmissiOn

Ee Ling Tantay & PaRtneRs

Tan Yeong ThengwORLdgate exPRess seRvices sdn bhd

Lim Liu Tingazman, davidsOn & cO.

Lim Liu TingRahmat Lim & PaRtneRs

Kenneth Tiongthe assOciated chinese chambeRs Of cOmmeRce and industRy Of maLaysia (acccim)

Renee TiunJeff LeOng, POOn & wOng

Sahrom UjangkuaLa LumPuR city haLL

Natalie Peh Suan WanaLbaR & PaRtneRs

Tuan Wan ZaidsessiOns cOuRt kuaLa LumPuR

Chee Keet Wongtas shiPPing sdn bhd

Chee Lin WongskRine, membeR Of Lex mundi

Justin Wongazmi & assOciates

Wei Kwang WoowOng & PaRtneRs

Yeoh Keng Yaotitimas LOgistics sdn bhd

Clifford Eng Hong YapPwc maLaysia

Moy Pui YeeRahmat Lim & PaRtneRs

Yee Chieh Yeohazmi & assOciates

Ismail Mohd YusofkuaLa LumPuR city haLL

Shezlina ZakariamaLaysia PROductivity cORPORatiOn

Raiza ZakariyaaLbaR & PaRtneRs

mAldives

eRnst & yOung

maLdives mOnetaRy authORity

ministRy Of ecOnOmic deveLOPment

Asna Ahmedbank Of maLdives PLc

Junaina Ahmedshah, hussain & cO. baRRisteRs & attORneys

Mohamed AhsanaRcheng studiO

ArafathgLObaL caRgO caRe

Jatindra BhattrayPwc maLdives

Asma Chan-Rahimshah, hussain & cO. baRRisteRs & attORneys

Mohamed FahadgLObaL caRgO caRe

Aishath Haifashah, hussain & cO. baRRisteRs & attORneys

Mohamed HameedantRac maLdives Pvt. Ltd.

Dheena Hussainshah, hussain & cO. baRRisteRs & attORneys

Yudhishtran KanagasabaiPwc sRi Lanka

Nasiha Malikshah, hussain & cO. baRRisteRs & attORneys

Laila ManikattORney

Prasanta MisraPwc maLdives

Ibrahim MuthalibassOciatiOn Of cOnstRuctiOn industRy

309AcknowledgmenTs

Hussain NazeerOtium gROuP

Ismail RasheedaRchitect

SamgLObaL caRgO caRe

Aishath Samahbank Of maLdives PLc

Mohamed Shafaz WajeehPRaxis Law fiRm

Shuaib M. Shahshah, hussain & cO. baRRisteRs & attORneys

Mizna Shareefshah, hussain & cO. baRRisteRs & attORneys

Hussain Siraj

Abdullah Waheed

mAli

bceaO


centRe natiOnaL de RecheRche et d’exPéRimentatiOn en bâtiment et tRavaux PubLics (cnRex-btP)

diRectiOn RegiOnaLe de L’uRbanisme et de L’habitat du distRict de bamakO

Oumar BaneJuRifis cOnsuLt

Amadou CamarascP camaRa tRaORé

Céline Camara Sibetude me ceLine camaRa sib

Boubacar CoulibalymatRans

Elvis DanonPwc côte d’ivOiRe

Sekou Dembeleetude maîtRe sekOu dembeLe

Fatimata Dicko ZouboyenOtaiRe

Gaoussou A.G. Konatéagence cadet


Bérenger Y. MeukeJuRifis cOnsuLt

Mahamadou OuologuemmaiRie de La cOmmune, diRectiOn natiOnaLe de L’uRbanisme

Alassane T. SangarénOtaRy

Oumar SanogodiRectiOn de L’insPectiOn du tRavaiL

Djibril Semegacabinet seag cOnseiL

Mamadou Moustapha Sowcabinet sOw & assOciés


Abdoulaye ToureceLLuLe technique des RefORmes et du cLimat des affaiRes

Imirane A. TourédiRectiOn natiOnaLe de L’uRbanisme et de L’habitat

Alassane TraoréicOn saRL


mAlTA

maLta enteRPRise

Christabelle Agiuscsb advOcates

Patrick Anastasibank Of vaLLetta

Nicole Attardcsb advOcates

Anthony AzzopardidePaRtment Of industRiaL and emPLOyment ReLatiOns

Carla Barthetcsb advOcates

Leonard BonelloganadO advOcates

Kris BorgdR kRis bORg & assOciates - advOcates

Mario Raymond BorginLand Revenue dePaRtment

Marthese Borgmed design assOciates

Nicolai Borg SantPwc maLta

Josianne Brimmerfenech & fenech advOcates

Ann M. Bugejacsb advOcates

Charles Buhagiarmed design assOciates

Johann ButtigiegmaLta enviROnment & PLanning authORity (mePa)

Simon CamillericReditinfO

Kirsten CassarcamiLLeRi PReziOsi

Alan Chetcuticsb advOcates

Sandro ChetcutimaLta deveLOPeRs assOciatiOn

Claude CuschieriministRy Of finance

David FeliceaRchitectuRe PROJect

Stephen FerritomaLta enviROnment & PLanning authORity (mePa)

Neville GattPwc maLta

Steve GingellPwc maLta

Karl Grech OrrganadO advOcates

Kevin LoughboroughcObRa instaLLatiOns

Henri MizzicamiLLeRi PReziOsi

John PariscReditinfO

Lynne Satarianocsb advOcates

Jonathan ScerrienemaLta cORPORatiOn

Jude SchembriPwc maLta

Ian Stafraceian stafRace LegaL

Simone Vella LenickeraRchitectuRe PROJect

Quentin ZahraeuROfReight

Andrew J. Zammitcsb advOcates

mArshAll islAnds

bank Of maRshaLL isLands

enviROnmentaL PROtectiOn agency - maRshaLL isLands

maRshaLL isLands RegistRy

maRshaLLs eneRgy cOmPany

ministRy Of PubLic wORks


Tatyana E. CerullomaRshaLL isLands LawyeRs

Raquel De LeonmaRshaLL isLands sOciaL secuRity administRatiOn

Kenneth GideonPii shiPPing

Avelino R. Gimao Jr.maRshaLL isLands sOciaL secuRity administRatiOn

Don HesscOLLege Of the maRshaLL isLands

Jerry KramerPacific inteRnatiOnaL, inc.

Donna LacuestaRObeRt ReimeRs enteRPRises, inc.


Philip A. OkneyLaw Office Of PhiLiP a. Okney

Scott H. StegeLaw Offices Of scOtt stege

mAuriTAniA

cOmmunauté uRbaine de nOuakchOtt

etude diaLLO yacOub

Wane AbdelazizchambRe de cOmmeRce, d’industRie et d’agRicuLtuRe de mauRitanie

Sid’Ahmed AbeidnasOgecO mauRitania

Kane Aly

Esteit Mohamedou Amaneetudes RecheRches et maintenance

Mohamed Lemine Ould Babiyebanque centRaLe de mauRitanie

Tidiane Balbsd & assOciés

Mohamed Mahmoud BoullalamaRs sa

Brahim EbetyLawyeR

Hamoud IsmailsmPn

Cheikhany Julescheikhany JuLes Law Office

Oumar Sada KellyassuRim cOnsuLting

Mohamed Lemine Salem Ould BéchirexacO

Mohamed (Mazar) MahmoudsOciété mauRitanienne d’eLectRicité (sOmeLec)

Ishagh Ould Ahmed Miskécabinet ishagh miske

Moustapha Ould BilaltRibunaL de cOmmeRce de nOuakchOtt

Abdellahi Ould CharrouckateLieR aRchitectuRe et design

Abdallahi Ould Gahetude gah

Moulaye El Ghali Ould Moulaye ElyavOcat

Ahmed Ould Radhibanque centRaLe de mauRitanie

Abdel Fettah Ould Sidi MohamedsOciété mauRitanienne d’eLectRicité (sOmeLec)

Aliou Salletude me aLiOu saLL & assOciés

Aicha Coura Samakebsd & assOciés

Abdellahi Seyidi

Aissetou Sybsd & assOciés

Mohamed Mokhtar O. YahevdhoubuReau cauPid

mAuriTiusDaygarasen AmoomoogummauRitius chambeR Of cOmmeRce and industRy

Fabrice Azabanymandhub bOOLeLL chambeRs

Jean-François BoisvenubLc chambeRs

Urmila Boolellbanymandhub bOOLeLL chambeRs

Poonam CalcutteeabLc chambeRs

Nicolas CarcassedagOn ingenieuR cOnseiL Ltée

D.P. ChinienRegistRaR Of cOmPanies and businesses, cORPORate and business RegistRatiOn dePaRtment

Stephanie Chong Mei Lin Ah Towmcb gROuP Limited

Jenifer ChungPwc mauRitius

Sandy Chuongthe chambeRs Of gavin gLOveR, sc

Chandansingh Chutoorivyyaass cOnsuLting engineeR Ltd.

Roland Constantinetude cOnstantin

Jessen Coolenmcb gROuP Limited

Asmaa CoowarPwc mauRitius

Bert C. CunninghamcustOms and excise dePaRtment

Zulfi J. Currimjeezac assOciates Ltd.

Martine de Fleuriot de la Colinièrede cOmaRmOnd & kOenig

Catherine de RosnayLegis & PaRtneRs

Yannick Fokthe chambeRs Of gavin gLOveR, sc

Gavin Gloverthe chambeRs Of gavin gLOveR, sc

J. Gilbert Gnanymcb gROuP Limited

Yandraduth Googoolyebank Of mauRitius

Darmalingum Goorriahetude me daRmaLingum gOORRiah

Gopal GuptaveLOgic Ltd.

Arvin HalkhoreeJuRistcOnsuLt chambeRs

Elodie HermelinLegis & PaRtneRs

Tania Huetthe chambeRs Of gavin gLOveR, sc

Reshma HurdaykROss bORdeR tRust seRvices Ltd. - membeR Of RusseLL bedfORd inteRnatiOnaL

Nitish Hurnaumthe chambeRs Of gavin gLOveR, sc

Navin JowaheerwastewateR management authORity

Nishi KicheninJuRistax

Poornima KistoPwc mauRitius

Thierry Koenigde cOmaRmOnd & kOenig

James John LenaghancustOms and excise dePaRtment

Anthony Leung ShingPwc mauRitius

Jayram LuximoncentRaL eLectRicity bOaRd

Malcolm MolleraPPLeby

Bala Moonsamycmt inteRnatiOnaL Ltd.

Ramdas MootanahaRchitectuRe & design Ltd.

Mushtaq NamdarkhanbLc chambeRs

Khemila NarraidooJuRistcOnsuLt chambeRs

Daniel Ng Cheong HinmauRitius caRgO cOmmunity seRvices Ltd.

Stéphanie OdayenJuRistcOnsuLt chambeRs


Ammar OozeerJuRistcOnsuLt chambeRs

Cristelle Parsooramenbanymandhub bOOLeLL chambeRs

Rooma Pillay NarrainenmauRitius chambeR Of cOmmeRce and industRy

Iqbal RajahbaleebLc chambeRs

Vivekanand RamburunmauRitius Revenue authORity

Narjeet Ramkhalawongamma

Nicolas RichardJuRistcOnsuLt chambeRs

André Robertetude andRé RObeRt

Caroline Samythe chambeRs Of gavin gLOveR, sc

Keeranlallsing Santokheecity cOunciL Of PORt LOuis

Stephen ScalicOnyeRs diLL & PeaRman (mauRitius) Limited

Hurrydeo SeebchurruncentRaL eLectRicity bOaRd

Geetanjali SeewoosurruncentRaL eLectRicity bOaRd

Gilbert SeeyavebdO financiaL seRvices Ltd.

Mohamad Issa Soormallybank Of mauRitius

Oudesh SuddulkROss bORdeR tRust seRvices Ltd. - membeR Of RusseLL bedfORd inteRnatiOnaL

Menzie SungleecentRaL eLectRicity bOaRd

Parikshat TeeluckdamcO LOgistics (mauRitius)

Dhanesswurnath Thakoorbank Of mauRitius

Natasha Towokul-JiagooJuRistax

Muhammad R.C. Uteemuteem chambeRs

Amy Vaulbert de ChantillyJuRistcOnsuLt chambeRs

Aynur Visrambanymandhub bOOLeLL chambeRs

Nashenta Vuddamalayde cOmaRmOnd & kOenig

Sneha YerrigadooLegis & PaRtneRs

meXico

euROPaRtneRs

Andrea Melissa Alanís OchoaPena mOuRet abOgadOs, sc

Gustavo I. Alarcón CaballerobakeR & mckenzie

Alejandro Aldrette AguirrecanaLes y sOciOs abOgadOs sc

Jaime Alejandro Gutiérrez VidalinstitutO fedeRaL de esPeciaListas de cOncuRsOs meRcantiLes

Francisco Samuel Arias GonzáleznOtaRy PubLic 28

José Alejandro Astorga HilbertinstitutO fedeRaL de esPeciaListas de cOncuRsOs meRcantiLes

Rodrigo Avendanowhite & case sc

Alfonso Azcona AnayazitymeRka sa de cv

Antonio Barrera Ríossánchez devanny eseveRRi sc

Fred BarrettPwc mexicO

Adrian Martin Camacho FernandezcOmisión fedeRaL de eLectRicidad

Enrique Camarena DominguezmaqueO abOgadOs sc

Carlos CanoPwc mexicO

Homero CantúnOtaRia 71 - nuevO León

Fernando Antonio Cardenas GonzaleznOtaRy PubLic #44

Pedro CarreonPwc mexicO

María Casas LópezbakeR & mckenzie

Nydia Cavazosbasham, Ringe y cORRea, membeR Of ius LabORis

Pablo CervantesPwc mexicO

Carlos ChávezgaLicia abOgadOs sc

Ernesto ChávezinteRcOntinentaL netwORk seRvices

Rodrigo ConesaRitch mueLLeR, sc

Jose Covarrubias-AzuelasOLóRzanO, caRvaJaL, gOnzáLez y PéRez-cORRea, sc

Julio César Cristiani ArcemiRanda & estaviLLO sc

Carlos De la GarzamaRtinez, aLgaba, de haRO, cuRieL y gaLvan-duque sc

Fernando De la GarzabRyan, gOnzaLez vaRgas & gOnzaLez baz, sc

Jorge de Presnobasham, Ringe y cORRea, membeR Of ius LabORis

Franco Alberto Del Valle PradomiRanda & estaviLLO sc

Tracy Delgadillo MirandaJ.a. tReviñO abOgadOs sa de cv

Julia DíazmuLtitRasLadOs

Mariana Eguiarte Morettsánchez devanny eseveRRi sc

Rogelio ElizaldeuPs mexicO

Dolores EnriquezPwc mexicO

David EscalantekPmg

Alejandro EscandoncOmisión fedeRaL de eLectRicidad

Miguel Espitiabufete inteRnaciOnaL

Gabriela Fariasbasham, Ringe y cORRea, membeR Of ius LabORis

Victor Fernandez SanchezcOmisión fedeRaL de eLectRicidad

Miguel Angel FerrizfegamO y vasaf sc

Adrian FloresfegamO y vasaf sc

Moramay FloresuPs mexicO

Julio Flores LunagOOdRich, RiqueLme y asOciadOs

Manuel GaliciagaLicia abOgadOs sc

Mauricio GamboatRansuniOn de mexicO sa sic

Francisco Andrés Gámez-Garzasánchez devanny eseveRRi sc

Arturo GarciaheRibeRtO hinOJOsa

Emilio Garcíasánchez devanny eseveRRi sc

Jorge GarcíagOOdRich, RiqueLme y asOciadOs

Luis Alfonso García CampuzanokuRi bReña, sánchez ugaRte y aznaR sc

Mauricio Garza BulnesJ.a. tReviñO abOgadOs sa de cv

Alfredo Gómez PérezkuRi bReña, sánchez ugaRte y aznaR sc

Jose Alberto GonzalezkPmg

Patricia GonzalezPwc mexicO

Alvaro Gonzalez-SchiaffinoPwc mexicO

Aline GordillouPs mexicO

James Graham3ct

Jorge Parades Guerrafiabci

Andres Guerra GomezgueRRa gOmez heRnandez abOgadOs

Antonio Guerra GomezgueRRa gOmez heRnandez abOgadOs

Mario Alberto GutiérrezPwc mexicO

Yves Hayaux-du-TillynadeR, hayaux & gOebeL

Francisco Abimael HernándezsOLóRzanO, caRvaJaL, gOnzáLez y PéRez-cORRea, sc

Roberto Hernandez GarciacOmad sc

Heriberto HinojosaheRibeRtO hinOJOsa

Mauricio HurtadoPwc mexicO

Jose Ricardo Ibarra Cordovasánchez devanny eseveRRi sc

Ivan ImperialkPmg

Mariana Islasbasham, Ringe y cORRea, membeR Of ius LabORis

Jorge JiménezRusseLL bedfORd méxicO - membeR Of RusseLL bedfORd inteRnatiOnaL

Diana Juárez MartínezbakeR & mckenzie

Adrian KohlmannkOva innOvación

Luis Lavalle MorenomaRtinez, aLgaba, de haRO, cuRieL y gaLvan-duque, sc

Josue Leeiñaki echeveRRia aRquitectOs

Ricardo León-Santacruzsánchez devanny eseveRRi sc

Andrea Liconbasham, Ringe y cORRea, membeR Of ius LabORis

Giovanna Lizárraga Osunasánchez devanny eseveRRi sc

Leonor LlamasgOOdRich, RiqueLme y asOciadOs

Salvador Alexandro López CavazosinstitutO RegistRaL y catastRaL deL estadO de nuevO León

Alfonso López Lajudsánchez devanny eseveRRi sc

Diego López VargasPwc mexicO

Fernando LorenzoPwc mexicO

Abel Lozanobasham, Ringe y cORRea, membeR Of ius LabORis

Leonel LozanoheRibeRtO hinOJOsa

Daniel Maldonadosánchez devanny eseveRRi sc

Gerardo MaltosgRuPO sys

Gabriel ManriqueRusseLL bedfORd méxicO - membeR Of RusseLL bedfORd inteRnatiOnaL

Esteban Maqueo BarnetchemaqueO abOgadOs sc

José Antonio Marquez GonzáleznOtaRy PubLic #2

José MartíneznOtaRía PúbLica 29 - nuevO León

Juan Sergio Alfonso Martínez GonzálezcOmisión fedeRaL de eLectRicidad

Ana Lilia Martínez ValdéssecRetaRía de ecOnOmía - ministRy Of ecOnOmy

Carla E. Mendoza PérezbakeR & mckenzie

Carlos E. MontemayorPwc mexicO

Erika Mora Tinocosánchez devanny eseveRRi sc

Gustavo MorantetORRes mORante sc

Olga Estefanía Moreno SalazarkuRi bReña, sánchez ugaRte y aznaR sc

Diana MosquedauPs mexicO

Jorge Narváez HasfurabakeR & mckenzie

Javier Luis Navarro VelascobakeR & mckenzie, abOgadOs

Gricelda Nieblas AldanainstitutO fedeRaL de esPeciaListas de cOncuRsOs meRcantiLes

Pablo NorenaPwc mexicO

Pablo Nosti HerreramiRanda & estaviLLO sc

Juan Manuel OchoaRivadeneyRa, tRevinO & de camPO sc

María José Ortiz HarogaLicia abOgadOs sc

Gilberto OsiosOLóRzanO, caRvaJaL, gOnzáLez y PéRez-cORRea, sc

Raúl PaniahuanadeR, hayaux & gOebeL

Mónica Peláez GarcíacReeL, gaRcía-cuéLLaR, aiza y enRiquez sc

Gabriel Peña MouretPena mOuRet abOgadOs, sc

Arturo PerdomogaLicia abOgadOs sc

José Jacinto Pérez Silvake desaRROLLadORa sa de cv

Pablo Perezalonso EguíaRitch mueLLeR, sc

Fernando Perez-CorreasOLóRzanO, caRvaJaL, gOnzáLez y PéRez-cORRea, sc

Guillermo PiecarchicPmc & asOciadOs

Jose Antonio Postigo-Uribesánchez devanny eseveRRi sc

Eric Quiles Gutierrezwhite & case LLP

Manuel Ramosbufette de ObRas, seRviciOs y suministROs sa de cv

Brindisi Reyes DelgadoRitch mueLLeR, sc

Eduardo Reyes Díaz-Lealbufete inteRnaciOnaL

311AcknowledgmenTs

Héctor Reyes FreanerbakeR & mckenzie

Claudia RíosPwc mexicO

Fernando RivadeneyraRivadeneyRa, tRevinO & de camPO sc

Carlos E. RodriguezgRuPO adyPRO sa de cv

J. A. Enrique RodriguezgRuPO adyPRO sa de cv

Irazu Rodríguez GarzacOmisión fedeRaL de eLectRicidad

Cecilia RojasgaLicia abOgadOs sc

Héctor RosasgOOdRich, RiqueLme y asOciadOs

Raúl Sahagunbufete inteRnaciOnaL

Juan Pablo SainznadeR, hayaux & gOebeL

Ignacio SánchezmuLtitRasLadOs

Lucero Sánchez de la ConchabakeR & mckenzie

Rodrigo Sanchez Mejoradasánchez-meJORada, veLascO y Ribé

Cristina Sanchez Vebbersánchez devanny eseveRRi sc

Cristina Sánchez-UrtizmiRanda & estaviLLO sc

Ricardo Sandoval OrtegacOmisión fedeRaL de eLectRicidad

Enrique A. SantossaucedO, santOs, sc

Enrique G. SantossaucedO, santOs, sc

Mario M. SaucedosaucedO, santOs, sc

Mario Saucedo M.saucedO, santOs, sc

Monica Schiaffino PérezLittLeR de La vega y cOnde sc

Ernesto Silvassánchez devanny eseveRRi sc

Romina SorianoPwc mexicO

Daniel Sosaskynet

Pedro Stroblbasham, Ringe y cORRea, membeR Of ius LabORis

Arturo SuárezkPmg

Yazbek TajaRivadeneyRa, tRevinO & de camPO sc

Miguel TéllezcReeL, gaRcía-cuéLLaR, aiza y enRiquez sc

Juan Francisco Torres Landa RuffohOgan LOveLLs

Jaime A. TreviñoJ.a. tReviñO abOgadOs

Maribel Trigo AjagOOdRich, RiqueLme y asOciadOs

Favio Camilo Vazquez LopezsantamaRina y steta sc

Diego Velasco-FuhrkenbakeR & mckenzie

Alejandra VelazquezcOmad sc

Carlos Velázquez de Leónbasham, Ringe y cORRea, membeR Of ius LabORis

Adrian Roberto Villagomez AlemancOmad sc

Guillermo Villaseñorsánchez devanny eseveRRi sc

Juan Pablo Villela VizcayacReeL, gaRcía-cuéLLaR, aiza y enRiquez sc

Judith A. WilsonbRyan, gOnzaLez vaRgas & gOnzaLez baz, sc

Eloy ZambranoRusseLL bedfORd mOnteRRey sc

Fernando Zapata FontcReeL, gaRcía-cuéLLaR, aiza y enRiquez sc

Antonio ZuazuakPmg

micronesiA, Fed. sTs.Marcelino ActoukaPOhnPei utiLities cORPORatiOn


Lam DangcOngRess Of the fsm

Mark HeathmicROnesia RegistRatiOn advisORs, inc.

Douglas NelberPOhnPei state dePaRtment Of Lands and natuRaL ResOuRces

Ronald Pangelinana&P enteRPRises inc.

Sam PetersonPOhnPei exPORt assOciatiOn

Salomon SaimonmicROnesian LegaL seRvices cORPORatiOn

Nora Sigrahfsm deveLOPment bank

Brad SoramPOhnPei state enviROnmentaL PROtectiOn agency

Mike ThomasmicROPc

Larry Wentworthfsm suPReme cOuRt

moldovAVeronica Bradautanuaci PaRtneRs Law Office

Mircea Ion Calugaru

Daniel CobzaccObzac & PaRtneRs

Alexandru CovalencointeRactiv sa

Anastasia DereveanchinaPwc mOLdOva

Silviu FocabiROuL de cRedit - mOLdOva

Iulia FurtunatuRcan cazac

Ana GalustuRcan cazac

Roger GladeigLadei & PaRtneRs

Andrian GuzunschOenheRR

Vladimir IurkovskischOenheRR

Roman IvanovveRnOn david & assOciates

Ciubaciuc LudmilaPwc mOLdOva

Cristina Martinaci PaRtneRs Law Office

Angela Matcovagency Of Land ReLatiOns and cadastRe state enteRPRise “cadastRu”

Alexandru MunteanuPwc mOLdOva

Oxana NovicovnatiOnaL uniOn Of JudiciaL OfficeRs

Igor Odobescuaci PaRtneRs Law Office

Vladimir PalamarciuctuRcan cazac

Bodiu PantelimonsRL RecOnsciviL

Carolina Parcalabaci PaRtneRs Law Office

Ruslan PirnevuquehenbeRgeR

Vladimir PlehovmaRitimtRans

Igor PopaPOPa & asOciatii LawyeRs

Dumitru PopescuPwc mOLdOva

Laura ŞambracObzac & PaRtneRs

Olga SavelievtuRcan cazac

Alexandru SavvachemOnics inteRnatiOnaL inc. RePResentative Office in mOLdOva

Ionut SimionPwc ROmania

Adrian Soroceanaci PaRtneRs Law Office

Tatiana StavinschiPwc mOLdOva

Alexander TuceactuRcan cazac

Alexander TurcantuRcan cazac

Carolina Vieruim Paa sRL

Corina VodagLadei & PaRtneRs

Marina Zanogaaci PaRtneRs Law Office

mongoliA

mOngOLia ministRy Of cOnstRuctiOn and uRban deveLOPment

Pwc mOngOLia

Amarmurun AmartuvshinLehman, Lee & xu

Odgerel AmgalanmOnLOgistics wORLdwide LLc

Telenged BaastmOnLOgistics wORLdwide LLc

Buyantogos BaljinnyamandeRsOn and andeRsOn LLP

Batdelgerfea eneRgy mOngOLia

David BecksteadLehman, Lee & xu

Bayar BudragchaaeLc LLP advOcates

David C. BuxbaumandeRsOn and andeRsOn LLP

Munkhbaigali ChimedregzenmahOney LiOtta LLP

Khatanbat DashdarjaaaRLex cOnsuLting seRvices

Enkhgerel DelegandeRsOn and andeRsOn LLP

Onchinsuren DendevsambuudeLOitte

Ganbaatar Dovdonfea eneRgy mOngOLia

Altansukh DugaraaandeRsOn and andeRsOn LLP

Tuya ErdenechuluunLehman, Lee & xu

Oyunbold Ganchimegthe bank Of mOngOLia

Batbold GandolgormahOney LiOtta LLP

Selenge GantulgamahOney LiOtta LLP

Sarangoo KhugjilaRLex cOnsuLting seRvices

Undram Lhagvasurenanand advOcates Law fiRm

Daniel MahoneymahOney LiOtta LLP

Christopher MelvillehOgan LOveLLs

Ganbat MunkhboldgRata Law fiRm

Munkhsoyombo Nyamsurengts advOcates LLP

Nomindari OtgonbayarmahOney LiOtta LLP

Uuganbayar OtgondorjmahOney LiOtta LLP

Sara K. PhillipsandeRsOn and andeRsOn LLP

Ariuntuya RentsenmahOney LiOtta LLP

Norovtseren SanjmyatavaRLex cOnsuLting seRvices

Oyun SurenjavandeRsOn and andeRsOn LLP

Ganzaya TsogtgerelandeRsOn and andeRsOn LLP

Dudgen Turbatthe bank Of mOngOLia

Bolormaa VolodyagRata Law fiRm

Shagdarsuren ZuunaigRata Law fiRm

monTenegro

nOtaRy chambeR Of mOntenegRO

Anja AbramovicPReLeviĆ Law fiRm

Aleksandar AdamovicPacORini mOntenegRO

Veselin Anðjušićbusiness centeR ČeLebiĆMarija BojovićbOJOvic & PaRtneRs

Dejan BorićmORavČeviĆ vOJnOviĆ i PaRtneRi

Bojana BoškovićministRy Of finance

Jelena Brajkovićbdk advOkati attORneys-at-Law

Dragan ĆoracLaw Office vuJaČiĆVladimir Dasićbdk advOkati attORneys-at-Law

Mesud DelagićLaw Office vuJaČiĆSavo DjurovićadRiatic maRinas d.O.O.

Dragan DracaPwc seRbia

Veselin DragićevićchambeR Of ecOnOmy Of mOntenegRO, sectOR fOR assOciatiOns and ecOnOmic deveLOPment

Sladana DragovićnORmaL cOmPany

Dragana FilipovicministRy Of sustainabLe deveLOPment and tOuRism

Mile GrujićnORmaL cOmPany

Danilo GvozdenovićministRy Of sustainabLe deveLOPment and tOuRism

Ana IvanovićhaRRisOns sOLicitORs

Ana Jankovbdk advOkati attORneys-at-Law

Nada JovanoviccentRaL bank Of mOntenegRO

Jelena JoveticministRy Of finance

Milica JovicevicmOntenOmax

Radoš-Lolo KastratovićadvOkatska kanceLaRiJa

Bojana Krkovicbusiness centeR ČeLebiĆAna KrsmanovićministRy Of finance

Elma KurtanovichaRRisOns sOLicitORs

Boris MarićcentRe fOR civic educatiOn

Edita MehovićLaw Office vuJaČiĆMilica MilanovicPwc seRbia


Nebojša NikitovićPROinsPect++

Nenad PavličićPavLiČiĆ Law Office

Novica PesicPesic & baJceta

Zorica Pesic BajcetaPesic & baJceta

Andrea RadonjaninmORavČeviĆ vOJnOviĆ i PaRtneRi

Miladin RadoševićLaw fiRm RadOŠeviĆSlobodan Radovicbast d.O.O

Nina RadovićmORavČeviĆ vOJnOviĆ i PaRtneRi

Radovan RadulovicmOntenOmax

Ivan RadulovićministRy Of finance

Dražen RaičkovićfinancePLus


Tijana SaveljicPReLeviĆ Law fiRm

Velimir StrugarePcg ad nikŠiĆMarko TintorcentRaL bank Of mOntenegRO

Vera VucelichaRRisOns sOLicitORs

Saša VujačićLaw Office vuJaČiĆJelena VujisićLaw Office vuJaČiĆTatjana VujosevicministRy Of sustainabLe deveLOPment and tOuRism

Lana Vukmirovic MisichaRRisOns sOLicitORs

Sandra ZdravkovicmOnteccO inc d.O.O.

Jelena ZivkoviceuROfast gLObaL, POdgORica Office

moroccoIdriss Abou MouslimbhiRat

Sidimohamed AbouchikhiexPeRian

Abdelkrim Karim Adyelcabinet adyeL

Hanane Ait Addicabinet bassamat & assOciée

Ali AlamrimOROccan caRgO PaRtneR

Redouane AssakhencentRe RégiOnaL d’investissement

Salima BakouchibakOuchi & habachi - hb Law fiRm LLP

Fassi-Fihri Bassamatcabinet bassamat & assOciée

Maria Belafiaetude maîtRe beLafia

Toufiq BenaliministèRe de L’uRbanisme et de L’aménagement du teRRitOiRe

Azel-Arab Benjellounagence d’aRchitectuRe d’uRbanisme et de decORatiOn

Badria BenjellounministèRe de L’uRbanisme et de L’aménagement du teRRitOiRe

Karim BenkiraneesPace tRansit

Mohamed BenkiraneesPace tRansit

Meriem Benzakourcabinet d’avOcats mORsad

Ali Bougrineuggc Law fiRm

Khalid BoumichitecnOmaR

Bouchaib Chahiagence natiOnaLe de La cOnseRvatiOn fOncièRe du cadastRe et de La caRtOgRaPhie (ancfcc)

Abdallah ChatercentRe RégiOnaL d’investissement

Driss Debbaghkettani Law fiRm

Michel Durand-Meyrierchassany watReLOt & assOciés

Naoufal El KhatibmazaRs audit et cOnseiL

Hamid ErridaaccOunthink maROc saRLau

Youssef Fassi Fihrifyba LawyeRs

Houda HabachibakOuchi & habachi - hb Law fiRm LLP

Kamal HabachibakOuchi & habachi - hb Law fiRm LLP

Mehdi Kettanikettani assOciés

Nadia Kettanikettani Law fiRm

Rita Kettanikettani Law fiRm

Abdelatif LaamraniLaamRani Law Office

Mhammed Lahlouetude de nOtaRiat mOdeRne

Zineb Laraquicabinet zineb LaRaqui

Amine Mahfoudamine mahfOud nOtaiRe

Kenza MejbarexPeRian

Adil Morsadcabinet d’avOcats mORsad

Abderrahim OutasscOmmune uRbaine de casabLanca

Ghalia Sebtiait manOs

Abdelhadi Touhamiagence natiOnaLe de La cOnseRvatiOn fOncièRe du cadastRe et de La caRtOgRaPhie (ancfcc)

Kenza Yamanichassany watReLOt & assOciés

Khalil YassiryassiR khaLiL studiO

Meryem Zoubirchassany watReLOt & assOciés

moZAmBiQue

avm advOgadOs mOzambique

Miguel AlmeidasaL & caLdeiRa advOgadOs Lda

Lino AntoniofeRReiRa ROcha & advOgadOs

Tiago Arouca MendesmOzambique LegaL ciRcLe

Carolina BalatePwc mOzambique

Ebrahim BhikhaPwc mOzambique

Carlos Cachoinfinity

Abubacar CalúeLectROvisaO Lda

Eduardo CalúsaL & caLdeiRa advOgadOs Lda

Adelia CandasiLva gaRcia advOgadOs & cOnsuLtORes

Pedro Ernesto ChambemOcaRgO

Pedro ChilenguePd naidOO and assOciates

Pedro Coutocga - cOutO, gRaça e assOciadOs, sOciedade de advOgadOs

Avelar da SilvainteRtek inteRnatiOnaL Ltd.

Carla de SousafeRnanda LOPes & assOciadOs advOgadOs

Alferio DgedgefeRnanda LOPes & assOciadOs advOgadOs

Fulgêncio Dimandemanica fReight seRvices saRL

Vanessa Fernandescga - cOutO, gRaça e assOciadOs, sOciedade de advOgadOs

Telmo Ferreiracga - cOutO, gRaça e assOciadOs, sOciedade de advOgadOs

Maria Fatima FonsecamaPutO city cOuRt (cOmmeRciaL chambeR)

Pinto FulanebancO de mOçambique

Isabel GarciasiLva gaRcia advOgadOs & cOnsuLtORes

Jorge Graçacga - cOutO, gRaça e assOciadOs, sOciedade de advOgadOs

Nilza GuivalafL&a

Abdul Satar HamidbdO

Zara JamalfeRReiRa ROcha & advOgadOs

Jose James NicolsmuniciPaL cOunciL Of maPutO city – dePaRtment Of cOnstRuctiOn and uRbanizatiOn (dePaRtamentO de uRbanizaçãO e cOnstRuçãO)

Adriano JoãoPwc mOzambique

Francisco João InrogaeLectRicidade de mOçambique e.P.

Katia Jussubcm&a - caRLOs maRtines & assOciadOs

Rui Lofortecga - cOutO, gRaça e assOciadOs, sOciedade de advOgadOs

Fernanda LopesfeRnanda LOPes & assOciadOs advOgadOs

Rufino Lucastec ténicOs cOnstRutORes Lda

Eugénio LuisbancO de mOçambique

Yussuf MahomedkPmg auditORes e cOnsuLtORes sa

Marla MandlatesaL & caLdeiRa advOgadOs Lda

Vítor Marques da Cruzmc&a - sOciedade de advOgadOs, RL

Stayleir MarroquimmaRROquim, nkutumuLa, macia & assOciadOs

Carlos Martinscm&a - caRLOs maRtines & assOciadOs

João MartinsPwc mOzambique

Ana Berta MazuzemOzambique LegaL ciRcLe

Augusto MhulasiLva gaRcia advOgadOs & cOnsuLtORes

Isabel NgobenisaL & caLdeiRa advOgadOs Lda

Teresa Palamc&a - sOciedade de advOgadOs, RL

Álvaro Pinto Bastocga - cOutO, gRaça e assOciadOs, sOciedade de advOgadOs

Diana RamalhosaL & caLdeiRa advOgadOs Lda

Malaika RibeiroPwc mOzambique

Arsénio RicardoeLectROcuamba

Paula Duarte RochamOzambique LegaL ciRcLe

Laurindo SaraivaLfs advOgadOs

Acacio TembePd naidOO and assOciates

Leonardo UamusseeLectRicidade de mOçambique e.P.

Liana Utxavomanica fReight seRvices saRL

myAnmAr

agx LOgistics myanmaR cO. Ltd.

PRicewateRhOusecOOPeRs myanmaR cO. Ltd.

the tOkyO enteRPRise cO. Ltd.

win thin & assOciates

U Min AungsmaRt POint cOnstRuctiOn cO. Ltd.

U Aung MyintyadanaR myaing

Juergen BaurRödL & PaRtneR cO. Ltd.

Jaime CasanovadfdL

Dustin CombsbakeR & mckenzie myanmaR LegaL seRvices Limited

Katherine EastdfdL myanmaR Limited

Shalin GoshtiLLeke & gibbins myanmaR Ltd.

Florence GrangerataudieR & PaRtneRs myanmaR cO. Ltd.

Maung Gyi

Mohammed HakimdfdL

Khin Hnin Oo

Daw Mary HtwesOe eLectRic & machineRy cO. Ltd.

Chris HughesbakeR & mckenzie myanmaR LegaL seRvices Limited

Yu Lin KhoozicOLaw myanmaR Ltd.

Nay Myo Myat KocaRe fReight seRvices Ltd.

Nyein KyawRaJah & tann LLP

U Nyein KyawRaJah & tann LLP

U Moe Kyaw AyemyanmaR custOms

Khin Cho KyimyanmaR LegaL seRvices Limited

Tin Tin KyiyangOn city deveLOPment cOmmittee engineeRing dePaRtment (buiLding)

Myo Min LatministRy Of finance

Adriana LezcanoRaJah & tann LLP

Jean Loivdb LOi

Oliver Thant Lwinfifth geneRatiOn cO. Ltd.

313AcknowledgmenTs

Tin Maung OomyanmaR gLObaL seRvices Ltd.

Malar Maw

Adam McbethdfdL myanmaR Limited

Soe MoeyangOn city eLectRicity suPPLy bOaRds

Yee Mon MonyangOn city eLectRicity suPPLy bOaRds

Su Su MyatJtJb myanmaR cO Ltd.

Aye Aye MyintdePaRtment Of assessORs, yangOn city deveLOPment cOmmitee

Cho Cho MyintinteRactive cO. Ltd.

Kyaw Swa MyintRödL & PaRtneR cO. Ltd.

Win NaingLucy wayne & assOciates Limited

Minn Naing OoaLLen & gLedhiLL LLP

Ursus-Mortimer NegenbornRödL & PaRtneR cO. Ltd.

Sa Sa NyuntinteRactive cO. Ltd.

Wint Thandar OoPOLastRi wint & PaRtneRs

Claudia PetratRaJah & tann LLP

Su Wai PhyozicOLaw myanmaR Ltd.

Alessio PolastriPOLastRi wint & PaRtneRs

Key Pwint Phoo WaicaRe fReight seRvices Ltd.

Michael RamireztiLLeke & gibbins myanmaR Ltd.

San LwinJLPw LegaL seRvices

Nan Sandar San

Regula SchmidhauserdfdL

U Kyaw Thar SeinyangOn city deveLOPment cOmmittee engineeRing dePaRtment (buiLding)

Kyaw Soe Minmyanma aPex bank

Soe Soe NweministRy Of eLectRic POweR

Nyi Nyi ThantyangOn city deveLOPment cOmmittee

Kevin Thant Aungfifth geneRatiOn cO. Ltd.

U Myint TheinministRy Of agRicuLtuRe and iRRigatiOn

Su Su Tinwin cOnsuLting Limited

Nicholas TowledfdL myanmaR Limited

Hnin Thet WaizicOLaw myanmaR Ltd.

Lucy Wayne MBELucy wayne & assOciates Limited

Saw Yu WinzicOLaw myanmaR Ltd.

Theint Kay Khaing WinaudieR & PaRtneRs myanmaR cO. Ltd.

U Thein Winthuka myanmaR cOnstRuctiOn

Zaw WinyangOn city deveLOPment cOmmittee

Naing Win AungyadanaR myaing

Cho Cho WynnministRy Of natiOnaL PLanning and ecOnOmic deveLOPment

nAmiBiATiaan Bazuinnamibian stOck exchange

Adeline BeukeskPmg namibia

Ronnie Beukescity Of windhOek eLectRicity dePaRtment

Benita Blumeh.d. bOssau & cO.

Hanno D. Bossauh.d. bOssau & cO.

Andy Chasestauch+PaRtneRs aRchitects

Ruth ChunensafRica | namibia

André DavidswOkeR fReight seRvices

Luziem DiergaardttRanswORLd caRgO Pty. Ltd.

Marcha ErnitRansuniOn

Johann EspagcLaRke aRchitects

Ulrich EtzoldetzOLd-duvenhage fiRm

Stefan HugoPwc namibia

Stefan Hymanh.d. bOssau & cO.

Ritja KamupingenekPmg namibia

Rochelle KandjellaköPPLingeR bOLtman

Edward Kaweshacity Of windhOek eLectRicity dePaRtment

Frank KöpplingerköPPLingeR bOLtman

Norbert LiebichtRanswORLd caRgO Pty. Ltd.

Prisca MandimikaministRy Of Lands and ResettLement

John Mandymmm cOnsuLtancy

Marie Mandymmm cOnsuLtancy

Tabitha MugandiwakPmg namibia

Johan NelPwc namibia

Mari-Nelia NieuwoudtPwc namibia

Tim Parkhousenamibian emPLOyeR’s fedeRatiOn

Will RossouwensafRica | namibia

RudolfministRy Of Lands and ResettLement

Axel StritterengLing, stRitteR & PaRtneRs

Kotie TrompJimmey cOnstRuctiOn

nePAlLalit AryalLa & assOciates chaRteRed accOuntants

Kapil BasuPRicewateRhOusecOOPeRs Pvt. Ltd.

Sushmita BasuPRicewateRhOusecOOPeRs Pvt. Ltd.

Tulasi Bhattaunity Law fiRm & cOnsuLtancy

Tankahari DahalniRauLa Law chambeR & cO.

BM Dhunganab&b assOciates - cORResPOndent Of RusseLL bedfORd inteRnatiOnaL

Shirshak GhimirePRadhan & assOciates

Tika Ram GhimireministRy Of Land RefORm and management

Jagat Bahadur KhadkanePaL shiPPing & aiR LOgistics Pvt. Ltd.

Gourish K. KharelktO inc.

Parsuram KoiralakOiRaLa & assOciates

Dahal KumarinteR cOntinentaL LOgistics Pvt. Ltd.

Tek Narayan KunwarmakwanPuR distRict cOuRt

Bikash Malla Thakuriunity Law fiRm & cOnsuLtancy

Anjan NeupaneneuPane Law assOciates

Balkrishna NeupaneneuPane Law assOciates

Matrika NiraulaniRauLa Law chambeR & cO.

Rajan NiraulaniRauLa Law chambeR & cO.

Dev Raj PaudyaluniveRsity Of sOutheRn queensLand

Devendra PradhanPRadhan & assOciates

Purnachitra PradhankaRJa suchana kendRa Ltd. (cib)

Bharat Raj UpretiPiOneeR Law assOciates

Poudyal SakarLa & assOciates chaRteRed accOuntants

Saubhagya ShahPRadhan & assOciates

Rajan SharmanePaL fReight fORwaRdeRs assOciatiOn

Kusum Shrestha

Rajeshwor Shresthasinha veRma Law cOnceRn

Rup Narayan Shresthaavenue Law fiRm

Sudheer Shrestha

Nab Raj SubediministRy Of Land RefORm and management

Mahesh Kumar Thapasinha veRma Law cOnceRn

neTherlAndsJoost Achterbergkennedy van deR Laan

Maarten Appelsvan dOORne nv

Matthijs BolkensteineveRsheds faasen bv

Sytso BoonstraPwc netheRLands

Roland BrandsmaPwc netheRLands

Martin Brinkvan benthem & keuLen nv

Mirjam de BlecourtbakeR & mckenzie amsteRdam nv

Margriet de Boerde bRauw bLackstOne westbROek

Taco de Langeakd LawyeRs & civiL Law nOtaRies

Wilfrank Driesprongstichting buReau kRediet RegistRatie

Andy Furrde bRauw bLackstOne westbROek

Tamara Hirschhvk stevens LegaL bv

Ilse KerstenbakeR & mckenzie amsteRdam nv

Marcel KettenisPwc netheRLands

Edwin M.A.J. Kleefstrakab west - membeR Of RusseLL bedfORd inteRnatiOnaL

Christian KoedamPwc netheRLands

Gerard KosterbakeR & mckenzie amsteRdam nv

Andrej Kwitowskiakadis bv

Jan-Joost MakPwc netheRLands

Sharon NevenPwc netheRLands

Jouke PostxxaRchitecten

Jeroen Postmakennedy van deR Laan

Peter RademameRzaRiO

Mark G. Rebergende bRauw bLackstOne westbROek

Hugo Reumkensvan dOORne nv

Maayke Rooijendijkde bRauw bLackstOne westbROek

Jan Willem Schenkhvk stevens LegaL bv

Jack SchrijverbakeR & mckenzie amsteRdam nv

Arnout Stroevevan dOORne nv

Fedor TankebakeR & mckenzie amsteRdam nv

Manon UlteePwc netheRLands

Liane van de Vrugtvédévé LegaL bv

Jos van der Schansde bRauw bLackstOne westbROek

Gert-Jan van Gijsvat LOgistics (Ocean fReight) bv

Sjaak van Leeuwenstichting buReau kRediet RegistRatie

Jan van OorschotLiandeR

IJsbrand Van Stratenstibbe

Charlotte VijftigschilddLa PiPeR nedeRLand nv

Reinout Vriesendorpde bRauw bLackstOne westbROek

Stephan WesteraLexence

Marcel Willemskennedy van deR Laan

Bianco WitjesLiandeR

Christiaan ZijderveldsimmOns & simmOns LLP

new ZeAlAndMary Battersbyhesketh henRy LawyeRs

Rowena BoereboomLOwndes

Michael BrosnahanministRy Of business, innOvatiOn & emPLOyment

Hamish CameroninLand Revenue dePaRtment

Paul ChambersandeRsOn cReagh Lai

John CuthbertsonPwc new zeaLand

Igor DrinkovicminteR eLLisOn Rudd watts

Ian GaultbeLL guLLy

Tony GaultPwc new zeaLand

Andy GleniebeLL guLLy

Joseph HarropminteR eLLisOn Rudd watts

James HawessimPsOn gRieRsOn, membeR Of Lex mundi


Matt KerseyRusseLL mcveagh

Jeffrey LaiandeRsOn cReagh Lai

Kate LaneminteR eLLisOn Rudd watts

Michael LangdonminteR eLLisOn Rudd watts

Mark LowndesLOwndes

Himmy LuibeLL guLLy

Mandy McDonaldministRy Of business, innOvatiOn & emPLOyment

Andrew MinturnquaLtech inteRnatiOnaL Ltd.

Nick MoffattbeLL guLLy

Robert MuirLand infORmatiOn new zeaLand

Ian PagebRanz

Mihai PascariuminteR eLLisOn Rudd watts

John PowellRusseLL mcveagh

Jim Robertshesketh henRy LawyeRs

Fiona RobertsonePwc new zeaLand

Silvana SchenoneminteR eLLisOn Rudd watts

Michael SmithauckLand city cOunciL

Andrew TetzlaffsimPsOn gRieRsOn, membeR Of Lex mundi

Murray TingeybeLL guLLy

Susan TovPwc new zeaLand

Ben UptonsimPsOn gRieRsOn, membeR Of Lex mundi

Simon Vannini

Matthew WentzbeLL guLLy

nicArAguA

caRRiOn cRuz cOnstRucciOnes

Elias AlvarezPwc nicaRagua

Margina BacagaRcía & bOdán

Theódulo José Báez Cortésbaez cORtes & asOciadOs

Maria Alejandra BaldizoncOnsORtium tabOada y asOciadOs

Soledad BalladaressuPeRintendencia de bancOs

Olga BarretocOnsORtium tabOada y asOciadOs

Favio Josué Batres P.aLvaRadO y asOciadOs, membeR Of Lex mundi

Minerva Adriana Bellorín RodríguezPachecO cOtO

Flavio Andrés Berríos ZepedamuLticOnsuLt & cia Ltda

Blanca BuitragogaRcía & bOdán

Orlando Cardozabufete JuRidicO ObRegOn y asOciadOs

Thelma CarrionaguiLaR castiLLO LOve

Edmundo CastilloexPeRtis, castiLLO y fiaLLOs

Jorge CubilloingseRsa ingenieRia y seRviciOs sa

Gloria Maria de AlvaradoaLvaRadO y asOciadOs, membeR Of Lex mundi

Miriam Socorro EspinozaPachecO cOtO

Maria Antonieta FiallosexPeRtis, castiLLO y fiaLLOs

Luis Fuentes BalladaresaRquitectuRa fuentes

Terencio Garcia MontenegrogaRcía & bOdán

Denis González Torresg.e. eLectROmecánica & cia Ltda

Claudia GuevaraaguiLaR castiLLO LOve

Maryeling GuevaraaRias & muñOz

Federico GurdiangaRcía & bOdán

Eduardo GutierrezLatin aLLiance

Marianela GutierrezaguiLaR castiLLO LOve

Gerardo HernandezcOnsORtium tabOada y asOciadOs

Rodrigo Ibarra RodneyaRias & muñOz

Eduardo LacayotRansuniOn

Benjamin Lanzas SomarribacamaRa nicaRaguense de La cOnstRucciOn

Brenda Ninoska Martínez AragóncOnsORtium tabOada y asOciadOs

Soraya Montoya HerreramOLina & asOciadOs centRaL Law

Norma Elena Morales BarqueroaRias & muñOz

Jeanethe Morales NúñezsuPeRintendencia de bancOs

Jacinto Obregon Sanchezbufete JuRidicO ObRegOn y asOciadOs

Rigoberto PinedaPineda gaRcía & asOciadOs

Alonso PorrasPachecO cOtO

Olga Renee TorresLatin aLLiance

Erwin RodriguezPwc nicaRagua

Ricardo Trillos RodriguezmuLtitRans

Carlos Taboada RodríguezcOnsORtium LegaL

Patricia RodríguezmuLticOnsuLt & cia Ltda

Hansel SaboriogaRcia & bOdan nicaRagua

Alfonso José Sandino GraneracOnsORtium tabOada y asOciadOs

Carlos TéllezgaRcía & bOdán

Joe Henry ThompsonesudiO JuRídicO aduaneRO

Edgard Torres MendietaaRias & muñOz

Diogenes VelasquezPachecO cOtO

Anna Veronica PerezcamaRa nicaRaguense de La cOnstRucciOn

Gustavo VialesesudiO JuRídicO aduaneRO

Carlos ZarrukPROnicaRagua

Mario ZelayadgueRReRO ings. sa

niger

afRigLObe shiPPing Lines Ltd.

bceaO

Kassoum AbariviLLe de niamey

Issoufou AdamounigeLec

Mamoudou AoulaministèRe de L’uRbanisme et du LOgement

Sidi Sanoussi Baba Sidicabinet d’avOcats sOuna-cOuLibaLy

Kaoura BachirmaisOn de L’entRePRise nigeR

Moussa Coulibalycabinet d’avOcats sOuna-cOuLibaLy

Moussa DantiacentRe des fORmaLites des entRePRises

Abdou Djandoemtef

Aïssatou Djiboetude de maîtRe dJibO aïssatOu

Halima GambomiLLennium chaLLenge accOunt

Sani Halilou AlkalidamcO nigeR sa - a.P. mOLLeR maeRsk gROuP’s RePResentative

Souley Hammi Illiassoucabinet kOuaOvi

Ali Idrissa SounnatOuteLec nigeR sa

Abary InsaceLLuLe de PaRtenaRiat PubLic PRivé

Seybou IssifiviLLe de niamey

Rabiou IssoufousOciété d’exPLOitatiOn des eaux du nigeR

Habibou Kane Kadoureagence PROJedis afRique

Bernar-Oliver Kouaovicabinet kOuaOvi

Boubaca Mai AikiministèRe de L’uRbanisme et du LOgement

Ari MallamiLLennium chaLLenge accOunt

Sabiou Mamane NaissatRibunaL de gRande instance hORs cLasse de niamey

Mamane Sani MananebuReau d’etudes baLa & himO

Issaka Manzoegtc


André Abboh Joseph MonsoPwc côte d’ivOiRe

Yayé Mounkaïlacabinet d’avOcats mOunkaiLa-niandOu

Ibrahim MounounibuReau d’etudes baLa & himO

Moussa MoussaministèRe du cOmmeRce et de La PROmOtiOn du secteuR PRivé

Mamoudou OusseininigeLec

Linda Rakotonavalonacabinet JOhn w. ffOOks & cO., membeR Of bOwman giLfiLLan afRica gROuP


Idrissa Tchernakaetude d’avOcats maRc Le bihan & cOLLabORateuRs


Wouro Yahiaetude d’avOcats maRc Le bihan & cOLLabORateuRs

nigeriA

ministRy Of PhysicaL PLanning and uRban deveLOPment

Ijeoma Abalogugbenga biObaku & cO.

Lateefah AbdulkareemLateef O. fagbemi san & cO.

Fariha AbdullahidikkO and mahmOud sOLicitORs and advOcates

Gloria AbiagomPunuka attORneys & sOLicitORs

Innocent Abidoyennenna eJekam assOciates

Oluseyi Abiodun Akinwunmiakinwunmi & busaRi LegaL PRactitiOneRs

Chetanna AcharaOkOnJO, Odiawa & ebie

Olaleye Adebiyiwts adebiyi & assOciates

Opeyemi Adediranfemi sunmOnu & assOciates-qais cOnRad LauReate sOLicitORs & nOtaRy PubLic

Steve Adehisteve adehi and cO.

Olabanji Adenusiaina bLanksOn LP

Adedamilotun AderemiOLaniwun aJayi LP

Tolulope AderemiPeRchstOne & gRaeys

Adekunle AdewaleJacksOn, etti & edu

Agbolade AdeyemiudO udOma & beLO-Osagie

Mary AdeyidikkO and mahmOud sOLicitORs and advOcates

Albert AduaLLiance Law fiRm

Dayo AdubLOOmfieLd Law PRactice

Daniel AgborudO udOma & beLO-Osagie

Halimah AhmedPwc nigeRia

Michael AjaegboaLLiance Law fiRm

Kunle AjagbePeRchstOne & gRaeys

Olaoluwa Ajalagbenga biObaku & cO.

Ayodele AjayisPa aJibade & cO.

Konyin AjayiOLaniwun aJayi LP

Babatunde AjibadesPa aJibade & cO.

Mayowa Ajibadewts adebiyi & assOciates

Blessing AjunwoaLLiance Law fiRm

Ahmed Akanbiakanbi & wigwe LegaL PRactitiOneRs

Olatoye AkinborokPmg

Iyabode AkindeleaJumOgObia & Okeke

Sogo Akinolagbenga biObaku & cO.

Chiago AkpatakPmg

Dafe AkpeneyePwc nigeRia

Folake AlabiOLaniwun aJayi LP

Belema AlagunOLaniwun aJayi LP

Segun AlukoaLukO & OyebOde

Chioma Amadiakanbi & wigwe LegaL PRactitiOneRs

Sola Arifayanikeyi & aRifayan

Temitayo ArikenbicRc cRedit buReau Limited

Oluseye ArowolodeLOitte

Oluwapelumi Asiwajug. eLias & cO. sOLicitORs and advOcates

Popoola Atilola OmosanyaLateef O. fagbemi san & cO.

315AcknowledgmenTs

Ebunoluwa AwosikaaJumOgObia & Okeke

Olusola AyodelenigeRia emPLOyeRs’ cOnsuLtative assOciatiOn (neca)

Bisola BabingtonPeRchstOne & gRaeys

Gilbert Benson-Oladeinbog. eLias & cO. sOLicitORs and advOcates

Ukata ChristianafRigLObe shiPPing Lines Ltd.

Peter Crabbnnenna eJekam assOciates

Aliyu Yusuf Dada

Matthias DawodusPa aJibade & cO.

Rebecca DokunaLukO & OyebOde

Damilola Durosinmi-EttiOLaniwun aJayi LP

Emmanuel EgwuaguObLa & cO.

Oyindamola EhiwereudO udOma & beLO-Osagie

Nnenna Ejekamnnenna eJekam assOciates

Mary EkemezieudO udOma & beLO-Osagie

Makbul ElahikanO distRibutiOn eLectRicity cOmPany

Samuel Etuk1st attORneys

Marcellina Eya AbangnigeRian eLectRicity ReguLatORy cOmmissiOn (neRc)

Anse Agu Ezetahchief Law agu ezetah & cO.

Kenechi Ezezikaikeyi & aRifayan

Violet Ezirikeaina bLanksOn LP

Lateef O. Fagbemi SanLateef O. fagbemi san & cO.

Babatunde FagbohunluaLukO & OyebOde

Omowumi FajemiroyeOLaniwun aJayi LP

Olubunmi FayokunaLukO & OyebOde

Fatai FolarindeLOitte

Bolaji GabarisPa aJibade & cO.

Adejoke A. Gbenroadebanke adeOLa & cO.

Sagir Gezawas. s. gezawa & cO.

Victor Greeng. eLias & cO. sOLicitORs and advOcates

Lateefat Hakeem-BakareaJumOgObia & Okeke

Aminu Isa Hashim

Ibrahim HashimeLectROmech PRime utiLity ResOuRces Ltd.

Tokunbo IbrahimPwc nigeRia

Ezinne Igbokweakanbi & wigwe LegaL PRactitiOneRs

Afoke IgweaLLiance Law fiRm

Bukola IjisPa aJibade & cO.

Emmanuel IkeakonwudeLOitte

El-shaddai IkehPeRchstOne & gRaeys

Nduka Ikeyiikeyi & aRifayan

Femi David IkotunziOngate chameRs

Lekan IkuomolasPa aJibade & cO.

Ifedayo IrochePeRchstOne & gRaeys

Oyinlola IwaeniPwc nigeRia

Maryam JajidikkO and mahmOud sOLicitORs and advOcates

Okorie KaluPunuka attORneys & sOLicitORs

Chinedu Kemag. eLias & cO. sOLicitORs and advOcates

Babatunde KolawolehLb z.O. OsOsanya & cO.

Olabisi LadelesPa aJibade & cO.

Hadiyah Lawalfemi sunmOnu & assOciates-qais cOnRad LauReate sOLicitORs & nOtaRy PubLic

Temisan lOtis-AmurunJacksOn, etti & edu

Abubakar MahmouddikkO and mahmOud sOLicitORs and advOcates

Tosan Mene-Afejukuakanbi & wigwe LegaL PRactitiOneRs

Victor MunistRLP Law

Chibueze NgoziaLLiance Law fiRm

Victor ObaroLibRa Law Office

Afolake ObawunmiOLaniwun aJayi LP

Collins ObikPmg

V. Uche ObiaLLiance Law fiRm

Godwin OblaObLa & cO.

Ochuko OdekumaPwc nigeRia

Abimbola OdeyemifORtis LP

Chijioke OdodeLOitte

Chioma OgbonnakPmg

Anthony OgbuanuPwc nigeRia

Godson OgheneochukoudO udOma & beLO-Osagie

Ozofu OgiemudiaudO udOma & beLO-Osagie

Peter OgundeleeLektRint (nigeRia) Limited

Ayokunle OgundipePeRchstOne & gRaeys

Feyisayo Ogunmolaikeyi & aRifayan

Yvonne Ogunoikiikeyi & aRifayan

Adebola OgunsanyaOLaniwun aJayi LP

Ikenna OkaforPeRchstOne & gRaeys

Anwuli OkekeaLLiance Law fiRm

Patrick OkonjoOkOnJO, Odiawa & ebie

Dozie OkwuosahcentRaL bank Of nigeRia

Stephen Ola JagunJagun assOciates

Tumininu Oladiponnenna eJekam assOciates

Moshood OlajidePwc nigeRia

Ajibola OlomolakPmg

Afolasade OloweJacksOn, etti & edu

Uma Olugo1st attORneys

Fadoju OluwatomilayoOLaniwun aJayi LP

Adanna Omaka1st attORneys

Tolulope OmidijiPwc nigeRia

David OmoloyekanO distRibutiOn eLectRicity cOmPany

Chris Erhi OmoruchanceRy sOLicitORs

Ekundayo OnajobiudO udOma & beLO-Osagie

Adefunke Onakoyaakinwunmi & busaRi LegaL PRactitiOneRs

Gabriel OnojasonaLLiance Law fiRm

Fred Onuobiag. eLias & cO. sOLicitORs and advOcates

Amede Oputade sPLendOR sOLicitORs

Chiago OrakwusikPmg

Ben OregbemhesPa aJibade & cO.

Tunde OsasonawhitestOne wORLdwide Ltd.

Kola OsholeyeeLektRint (nigeRia) Limited

Olufemi OsosanyahLb z.O. OsOsanya & cO.

Ignatius Nwosu OwellehOmeLux cOnstRuctiOn & equiPment cO. Ltd.

Maryam OyebodeOLaniwun aJayi LP

Olajumoke OyebodePwc nigeRia

Taiwo OyedelePwc nigeRia

Feyisola OyetisPa aJibade & cO.

Femi OyetoshobiOs 2 Limited

Bukola OyinlolaPeRchstOne & gRaeys

Tunde PopoolacRc cRedit buReau Limited

Damilola SalisubayO OsiPitan & cO.

Simisola SaluPwc nigeRia

Isiaku Sanidigibits cOntROLs nigeRia Ltd.

Habibat Sanusiikeyi & aRifayan

Yewande SenboreOLaniwun aJayi LP

Taofeek Shittuikeyi & aRifayan

Christine SijuwadeudO udOma & beLO-Osagie

Olugbenga Sodipoikeyi & aRifayan

Serifat SoleboLand seRvices diRectORate

Adeola SunmolaudO udOma & beLO-Osagie

Olufemi Sunmonufemi sunmOnu & assOciates-qais cOnRad LauReate sOLicitORs & nOtaRy PubLic

Rafiu SunmonudeLmORe engineeRing and cOnstRuctiOn cOmPany Limited

Garba Ahmed Tijaniahmed tiJani & cO.

Nneamaka UdekwePwc nigeRia

Kelechi Ugbevawts adebiyi & assOciates

Ovie E. UkiriaJumOgObia & Okeke

Adamu M. Usmanf.O. akinReLe & cO.

Ebere UzumudO udOma & beLO-Osagie

Uchechukwu Wigweakanbi & wigwe LegaL PRactitiOneRs

Kamaluddeen YahayakamaLuddeen yahaya & cO.

Olufunke Yesufuakinwunmi & busaRi LegaL PRactitiOneRs

Umar Bala YorcekanO uRban PLanning and deveLOPment authORity (knuPda)

Isma’ila M. Zakariahmed zakaRi & cO.

norwAy

advOkatfiRmaet hJORt da, membeR Of ius LabORis

agency fOR PLanning and buiLding seRvices

nORwegian buiLding authORity

Anja AnkerudadvOkatfiRma RædeR da

Nanette ArvesenadvOkatfiRmaet thOmmessen as

Bjørn Olav AspelundadvOkatfiRma RædeR da

Jan L. BackerwikbORg, Rein & cO.

Eli Beck NilsenPwc nORway

Stig BergeadvOkatfiRmaet thOmmessen as

Jacob S. Bjønnes-JacobsengRette Law fiRm da

Carl ChristiansenRaedeR da

Per Arne DæhliadvOkatfiRmaet seLmeR da

Tron DalheimaRntzen de besche advOkatfiRma as

Lill EgelandadvOkatfiRma simOnsen vOgt wiig

Knut EkernPwc nORway

Turid Ellingsenstatens kaRtveRk

Marius Moursund GisvoldwikbORg, Rein & cO.

Katrine GjestemoenPwc nORway

Hilde HøksnesadvOkatfiRmaet seLmeR da

Heidi HolmelinadvOkatfiRmaet seLmeR da

Odd HyllandPwc nORway

Andreas JarbøadvOkatfiRmaet seLmeR da

Kyrre Width KiellandadvOkatfiRma RædeR da

Per Einar LundePwc nORway

Leif Petter MadsenwikbORg, Rein & cO.

Ida Muller-WintershOmbLe OLsby advOkatfiRma as

Bjørn Rustad Nilssenstatens kaRtveRk

William Peter NordanadvOkatfiRma simOnsen vOgt wiig

Hege OftedalPwc nORway

Ole Kristian OlsbyhOmbLe OLsby advOkatfiRma as

Per-Harald Sandbergsdv nORway as

Dag Halfdan SemPORt Of OsLO

Haldis Framstad Skaarestatens kaRtveRk

Ståle Skutle ArnesonadvOkatfiRma simOnsen vOgt wiig

Benedicte Soerlithe bROnnOysund RegisteR centeR


Fredrik Sparre-EngeradvOkatfiRmaet seLmeR da

Svein SullandadvOkatfiRmaet seLmeR da

Liss SundeadvOkatfiRma RædeR da

Nina Elisabeth Thjømøe

Sigurd TuntlandadvOkatfiRma RædeR da

Kai Sølve UrkewikbORg, Rein & cO.

Oyvind Vaganthe bROnnOysund RegisteR centeR

Willy Van Meenensdv nORway as

omAn

muscat eLectRicity distRibutiOn cOmPany

muscat municiPaLity

the PubLic authORity fOR investment PROmOtiOn & exPORt deveLOPment (PaiPed)

Malcolm AbazacuRtis maLLet - PRevOst, cOLt & mOsLe LLP

Jehanzeb AfridiaL busaidy mansOOR JamaL & cO.

Hussein Al BalushimazOOn eLectRicity cOmPany

Zubaida Fakir Mohamed Al BalushicentRaL bank Of Oman (cbO)

Dali Al HabboubsnR dentOn & cO.

Ahmed Al KhatibsasLO - said aL shahRy & PaRtneRs

Eman Al ShahrysasLO - said aL shahRy & PaRtneRs

Zuhaira Al SulaimanicuRtis maLLet - PRevOst, cOLt & mOsLe LLP

Majid Al TokytROweRs & hamLins

Zaid Al-KhattabtaLaL abu-ghazaLeh LegaL (tag-LegaL)

Fatima Al-SabahitROweRs & hamLins

Mohammed AlshahrimOhammed aLshahRi & assOciates

Umaima Al-WahaibisnR dentOn & cO.

Mona Taha Amerqais aL-qasmi and mOna ameR LawyeRs

Zareen AustincuRtis maLLet - PRevOst, cOLt & mOsLe LLP

Hasan Juma Backerhasan Juma backeR tRading & cOntRacting

Sophia BriffacuRtis maLLet - PRevOst, cOLt & mOsLe LLP

Ankita ChhabraPwc Oman

Jamie GibsontROweRs & hamLins

Justine HardingsnR dentOn & cO.

Diana JarrartaLaL abu-ghazaLeh LegaL (tag-LegaL)

O. A. Kuraishyhasan Juma backeR tRading & cOntRacting

Jose MadukakuzhykhimJi Ramdas

Pushpa MalaniPwc Oman

Taimur MalikcuRtis maLLet - PRevOst, cOLt & mOsLe LLP

Jalpha MehtasasLO - said aL shahRy & PaRtneRs

Githa NaircuRtis maLLet - PRevOst, cOLt & mOsLe LLP

Ali Naveed ArshadsasLO - said aL shahRy & PaRtneRs

Bruce PalmercuRtis maLLet - PRevOst, cOLt & mOsLe LLP

Dhanalakshmi Pillai PerumalsnR dentOn & cO.

Maria Mariam Rabeaa PetrousasLO - said aL shahRy & PaRtneRs

George SandarssnR dentOn & cO.

Charles SchofieldaddLeshaw gOddaRd LLP

Paul SheridansnR dentOn & cO.

PAkisTAn

n.s. chemicaLs

natiOnaL eLectRic POweR ReguLatORy authORity

Ali Jafar Abidistate bank Of Pakistan

Alia Afridiazam chaudhRy Law assOciates

Nadeem AhmadORR, dignam & cO. advOcates

Taqi Ahmada.f. feRgusOn & cO., chaRteRed accOuntants, a membeR fiRm Of Pwc netwORk

Zahra AhmadebRahim hOsain, advOcates and cORPORate cOunseL

Syed Aftab AhmedPyRamid Pakistan

Syed Akhter AhmedPyRamid Pakistan

Rafique Ahmed Shaikh

Syed Asif AliPyRamid Pakistan

Zulfiqar Ali KhanmeeR & hasan

Syed Ali ZafarmandviwaLLa & zafaR

Muhammad AmjadPyRamid Pakistan

Armughan AshfaqsuRRidge & beechenO

Zeeshan Ashraf MeermeeR & hasan

Mohammad Azam Chaudhryazam chaudhRy Law assOciates

Shaheryar Aziza.f. feRgusOn & cO., chaRteRed accOuntants, a membeR fiRm Of Pwc netwORk

Akeel BilgraminaJmi biLgRami cOLLabORative (Pvt) Ltd.

Waheed ChaudharyLegis inn attORneys & cORPORate cOnsuLtants

Faisal DaudpotakhaLid daudPOta & cO.

Junaid DaudpotakhaLid daudPOta & cO.

Diana Dsouzadatacheck Pvt. Ltd.

Huma Ejaz ZamanmandviwaLLa & zafaR

Rana Amaar FaaruqmandviwaLLa & zafaR

Ahmed FarooqmeeR & hasan

Irfan Mir HalepotaLaw fiRm iRfan m. haLePOta

Asim Hameed KhanbROtheRs tRading cORPORatiOn Pakistan Pvt. Ltd.

Asma Hameed KhansuRRidge & beechenO

Ikramul Haqhuzaima & ikRam

Salim HasanmeeR & hasan

Rashid Ibrahima.f. feRgusOn & cO., chaRteRed accOuntants, a membeR fiRm Of Pwc netwORk

Mahwish Iqbal Raoazam chaudhRy Law assOciates

Muzaffar IslamLegis inn attORneys & cORPORate cOnsuLtants

Saila JamshaidsecuRities and exchange cOmmissiOn

Tariq Nasim Jandatacheck Pvt. Ltd.

Assad Ullah JaralauJ LawyeRs

Ramshah Kamranazam chaudhRy Law assOciates

Aftab Ahmed KhansuRRidge & beechenO

Fariyal Khizar

Mohsin MalikbuiLdeRs assOciates Pvt. Ltd.

Rashid Rahman MirRahman saRfaRaz Rahim iqbaL Rafiq - membeR Of RusseLL bedfORd inteRnatiOnaL

Moazzam MughalbOxing winneR

Rana MuhammadRana iJaz & PaRtneRs

Faiza MuzaffarLegis inn attORneys & cORPORate cOnsuLtants

Saria Nadeema.f. feRgusOn & cO., chaRteRed accOuntants, a membeR fiRm Of Pwc netwORk

Rizwan Pir MuhammadmaeRsk Line

Fayez Qamar RasheedckR & zia

Fahad Hameed RanaLegis inn attORneys & cORPORate cOnsuLtants

Mobeen Rana

Khalid RehmansuRRidge & beechenO - kaRachi

Rana SajjadRana iJaz & PaRtneRs

Mohammad Ali SeenasuRRidge & beechenO - kaRachi

Huma Shahsheikh shah Rana & iJaz

Naeem ShahmeeR & hasan

Aslam ShahzadzafaR & assOciates LLP

Aali Shan AhmedicOn tRading and fORwaRding cOmPany

Muhammad SiddiquesecuRities and exchange cOmmissiOn

Haris Syed RazageRRy’s dnata (Pvt.) Ltd.

Muhammad YousufhaideR shamsi & cO., chaRteRed accOuntants

Ilyas ZafarzafaR & assOciates LLP

Mehek ZafarmandviwaLLa & zafaR

Muneeb ZafarzafaR & assOciates LLP

Murtaza ZahoorckR & zia

PAlAuLisa Abraham-RengechelsmaLL business deveLOPment centeR (sbdc)

Maggy AntoniokOROR PLanning and zOning Office


Kassi Bergthe Pacific deveLOPment Law gROuP

Tito CabunaganPaLau PubLic utiLity cORPORatiOn

Maria Cristina CastrowesteRn caROLine tRading cO.

Sterlina GabrielbuReau Of Land and suRveys

Larry Goddardthe Pacific deveLOPment Law gROuP

Wilbert KamerangPaLau shiPPing cOmPany, inc.


Ramsey NgiraibaikOROR PLanning and zOning Office

Gershwin RengiilkOROR PLanning and zOning Office

Techur RengulbaibuReau Of PubLic wORks

William L. RidpathwiLLiam L. RidPath, attORney-at-Law

V. Tikei SbalfinanciaL institutiOns cOmmissiOn

Rhinehart SilasbuReau Of Revenue, custOms and taxatiOn

Ken SugiyamaPaLau PubLic utiLity cORPORatiOn

Sylcerius TewaleibuReau Of LabOuR

PAnAmAAlvaro AguilarLOmbaRdi aguiLaR gROuP

Gabriel AguilarLOmbaRdi aguiLaR gROuP

Aristides AnguizolamORgan & mORgan

Pedro AnzolaPwc Panama

Mercedes Araúz de GrimaldomORgan & mORgan

Lorena ArciaaimaR gROuP

Khatiya AsvatPattOn, mORenO & asvat

Francisco A. Barrios G.Pwc Panama

Hassim Patel BhanaPwc Panama

Klaus BieberacheRnst & yOung

Javier BoucheuniOn fenOsa - edemet - edechi

Jose Ignacio BravocOcOLPan

Luis Carlos BustamantePanamá sOLuciOnes LOgísticas int. - PsLi

José Carrizo DurlingmORgan & mORgan

Mairi CevallosPanaLPina wORLd tRansPORt LLP

Luis Chalhoubicaza, gOnzaLez-Ruiz & aLeman

Lan ChichacoaROsemena nORiega & cOntReRas

Julio Cesar Contreras IIIaROsemena nORiega & cOntReRas

Gonzalo CórdobaaPc buRó sa

Eduardo De AlbaaRias, fábRega & fábRega

317AcknowledgmenTs

Claudio De CastroaRias, fábRega & fábRega

Tomas Duncan JuradoexPeRtis LegaL

Jorge G. Lombardi DutariLOmbaRdi aguiLaR gROuP

Marisol Ellisicaza, gOnzaLez-Ruiz & aLeman

Manuel E. EspinofabRega, mOLinO & muLinO

Enna FerreraLfaRO, feRReR & RamíRez

Angie GuzmánmORgan & mORgan

Ivette Elisa Martínez SaenzPattOn, mORenO & asvat

Erick Rogelio MuñozsucRe, aRias & Reyes

Miranda OlmedoaROsemena nORiega & cOntReRas

Anel RoachaLeman, cORdeRO, gaLindO & Lee

Mario RognoniaROsemena nORiega & cOntReRas

Nelson E. SalesaLfaRO, feRReR & RamíRez

Mayte Sánchez GonzálezmORgan & mORgan

Verónica SinisterraaROsemena nORiega & cOntReRas

Natasha Sucrefiabci

Hermes TelloeLectROmechanicaL cOnsuLting gROuP

Ramón VarelamORgan & mORgan

Mario VliegaLeman, cORdeRO, gaLindO & Lee

Raúl Zuñiga BridaLeman, cORdeRO, gaLindO & Lee

PAPuA new guineA

cRedit & data buReau Limited

s & L kami cOnsuLtants Ltd.

Paul BarkercOnsuLtative imPLementatiOn & mOnitORing cOunciL

Simon BendodePaRtment Of Lands and PhysicaL PLanning

Moses BillybiLLy aRchitects

Phillip BowryPng PORts cORPORatiOn Ltd.

David CaradusPwc PaPua new guinea

Ian Clarkegadens LawyeRs

Dicksonncdc municiPaLity

Moira EkaashuRst LLP

Richard FlynnashuRst LLP

Goiye GilengPOsman kua aisi LawyeRs, in assOciatiOn with maLLesOn stePhen Jaques

Clarence Hootinvestment PROmOtiOn authORity

Joshua Huntgadens LawyeRs

Jerome KadamongarigaashuRst LLP

Timothy KorisPng POweR Ltd.

Sarah KumanaLLens aRthuR RObinsOn

John LeahyLeahy Lewin nutLey suLLivan LawyeRs


Doug MageoPng POweR Ltd.

Stephen Massagadens LawyeRs

MatishLcs eLectRicaL & mechanicaL cOntRactORs

Nigel MerrickwaRneR shand LawyeRs Lae

Vaughan MillsaLLens aRthuR RObinsOn

Antonia NohouPwc PaPua new guinea

Lou Pipincdc municiPaLity

Sarah RichardsPwc PaPua new guinea

Ian ShepherdashuRst LLP

Lilian SukotPng POweR Ltd.

Thomas TaberiaLeahy Lewin nutLey suLLivan LawyeRs

Stuart WilsonLcs eLectRicaL & mechanicaL cOntRactORs

PArAguAy

Onix saci cOnsuLting + engineeRing

Magalí Rodríguez AlcalábeRkemeyeR, attORneys & cOunseLORs

Perla AlderetevOuga abOgadOs

Leyla ApudestudiO JuRidicO gROss bROwn

Enrique BenítezbdO Rubinsztein & guiLLén

Maximo Gustavo Benitez GimenezsuPeRintendencia de bancOs - bcP

Alex BerkemeyerbeRkemeyeR, attORneys & cOunseLORs

Hugo T. BerkemeyerbeRkemeyeR, attORneys & cOunseLORs

Sergio DejesuskemPeR - deJesus & PangRaziO abOgadOs y cOnsuLtORes

Natalia Enciso BeniteznOtaRy PubLic

Bruno Fiorio CarrizosafiORiO, caRdOzO & aLvaRadO

Juan Bautista Fiorio GimenezfiORiO, caRdOzO & aLvaRadO

Néstor GamarraseRvimex saci

Lourdes GonzáleziPRa-cindeR

Sigfrido Gross BrownestudiO JuRidicO gROss bROwn

Carl Gwynngwynn & gwynn - LegaL cOunseLLORs

Norman GwynnsuPReme cOuRt Of Justice

Manfred HeynfeRReRe abOgadOs

Christian KemperkemPeR - deJesus & PangRaziO abOgadOs y cOnsuLtORes

Pablo Livieres GuggiariestudiO JuRídicO LivieRes guggiaRi

Nestor LoizagafeRReRe abOgadOs

Oscar A. Mersan GallimeRsan abOgadOs

Diego Moreno

Anibal PangraziokemPeR - deJesus & PangRaziO abOgadOs y cOnsuLtORes

Rocío PenayomORenO RuffineLLi & asOciadOs

Yolanda PereirabeRkemeyeR, attORneys & cOunseLORs

Guadalupe Peroni MazóngPeROni escRibanía

María Antonia Ramírez de Gwynngwynn & gwynn - LegaL cOunseLLORs

Adolfo RautenbergfiORiO, caRdOzO & aLvaRadO

Natalio RubinszteinbdO Rubinsztein & guiLLén

Mauricio SalgueirovOuga abOgadOs

Federico SilvafeRReRe abOgadOs

Carlos Torressdi seRviciOs de ingenieRia

Ninfa Rolanda Torres de Paredesagencia PaRedes

Maria Gloria Triguis GonzalezbeRkemeyeR, attORneys & cOunseLORs

Emmanuel TrullsfeRReRe abOgadOs

Andres VeravOuga abOgadOs

Walter VeravOuga abOgadOs

Antonio Villa BerkemeyerbeRkemeyeR, attORneys & cOunseLORs

Carlos VougavOuga abOgadOs

Rodolfo Vouga MullervOuga abOgadOs

Lia Zanotti-CavazonniPeROni, sOsa, teLLechea, buRt & naRvaJa, membeR Of Lex mundi

Peru

sOutheRn cOOPeR cORPORatiOn

white & case LLP

Guillermo Acuña RoederRubiO Leguía nORmand

Víctor AguilarRusseLL bedfORd PeRú - membeR Of RusseLL bedfORd inteRnatiOnaL

Fanny AguirreestudiO aLvaRez caLdeROn

Walter AguirreaguiRRe abOgadOs & asesORes

Marco Antonio Alarcón PianaestudiO Luis echecOPaR gaRcía sRL

Hugo AldavePeRteL de PeRú

Omar AlfaroestudiO feRReRO abOgadOs

Alfonso Alvarez CalderónestudiO aLvaRez caLdeROn

Guilhermo AulerfORsyth abOgadOs

Brian AvalosPayet, Rey, cauvi abOgadOs

Arelis Avila TaglecOnudfi

Maritza BarzolaRusseLL bedfORd PeRú - membeR Of RusseLL bedfORd inteRnatiOnaL

Maria Alejandra Cano MujicaaguiRRe abOgadOs & asesORes

Alfredo CardonaexPeRian PeRú sac

Ursula CaroRubiO Leguía nORmand

Cecilia CatacoraestudiO OLaechea, membeR Of Lex mundi

Norka Chirinos La TorresunaRP

Alvaro ChuquipiondobaRRiOs & fuentes abOgadOs

Alejandro CortijoeLcORsa (eLectRónica cORtiJO sac)

Ricardo de la PiedraestudiO OLaechea, membeR Of Lex mundi

Jose DediosPayet, Rey, cauvi abOgadOs

Pamela DuffygaLLO baRRiOs Pickmann

Luis FuentesbaRRiOs & fuentes abOgadOs

Julio GallogaLLO baRRiOs Pickmann

Alfredo GastañetagaRcía sayán abOgadOs

Diego GomezbaRRiOs & fuentes abOgadOs

Cecilia Guzmán-BarróngaLLO baRRiOs Pickmann

Carlos Hernández LaderaRansa cOmeRciaL sa

Jose Antonio HondaestudiO OLaechea, membeR Of Lex mundi

Diego Huertas del PinobaRRiOs & fuentes abOgadOs

César Ballón IzquierdoRansa cOmeRciaL sa

David Kuoman SaavedrasavaR agente de aduana s. a.

Alexandra LemkebaRRiOs & fuentes abOgadOs

Juan Carlos Leon Silesadex

Luigi LindleyexPeRian PeRú sac

German LoraPayet, Rey, cauvi abOgadOs

Cesar Luna VictoriaRubiO Leguía nORmand

Milagros Maravi SumarRubiO Leguía nORmand

Jesús MatosestudiO OLaechea, membeR Of Lex mundi

Alejandro MedinasuPeRintendency Of banking, insuRance and PRivate PensiOn fund administRatOR

Jorge MirandaRubiO Leguía nORmand

Ariel Orrego-VillacortabaRRiOs & fuentes abOgadOs

Cristina OviedoPayet, Rey, cauvi abOgadOs

Max Panay CuyasunaRP

Verónica PereabaRRiOs & fuentes abOgadOs

Lucianna PolarestudiO OLaechea, membeR Of Lex mundi

Juan Prado BustamanteLLOna & bustamante

Maribel Príncipe HidalgoRubiO Leguía nORmand

María José PuertasgaLLO baRRiOs Pickmann

Bruno Marchese QuintanaRubiO Leguía nORmand

Fernando M. RamosbaRRiOs & fuentes abOgadOs

Renzo RengifoaguiRRe abOgadOs & asesORes

Alonso Rey BustamantePayet, Rey, cauvi abOgadOs


Jose M. ReyesbaRRiOs & fuentes abOgadOs

Andrea RieckhofgaLLO baRRiOs Pickmann

Anggie RiverabaRRiOs & fuentes abOgadOs

Juan Manuel RoblesRubiO Leguía nORmand

Rossana RodriguezgaRcía sayán abOgadOs

Erick RojascámaRa PeRuana de La cOnstRucción

Martin RuggieroPayet, Rey, cauvi abOgadOs

Felix Arturo Ruiz SanchezRubiO Leguía nORmand

Alfredo Rusca Seminarioadex

Carolina Sáenz LlanosRubiO Leguía nORmand

Carolina SalcedoestudiO muñiz, RamiRez, PeRez-taiman & OLaya

Adolfo Sanabria MercadogaRcía sayán abOgadOs

Raúl SanchezbaRRiOs & fuentes abOgadOs

Raul Sanchez Sabogaladex

Pablo Santosadex

Martin SerkovicestudiO OLaechea, membeR Of Lex mundi

Ricardo P. SilvaestudiO muñiz, RamiRez, PeRez-taiman & OLaya

Mario Solari ZerpasunaRP

Jose StecknPg abOgadOs

Edmundo TaboadabaRRiOs & fuentes abOgadOs

Xenia TelloestudiO OLaechea, membeR Of Lex mundi

Jack Vainsteinvainstein & ingenieROs sa

Mitchell Alex Valdiviezo Del CarpioRubiO Leguía nORmand

Cecilia VásquezRusseLL bedfORd PeRú - membeR Of RusseLL bedfORd inteRnatiOnaL

Rosa VeraaguiRRe abOgadOs & asesORes

Manuel Villa-GarcíaestudiO OLaechea, membeR Of Lex mundi

María Ximena Villanueva MorenoLLOna & bustamante

Rafael VillaranestudiO Luis echecOPaR gaRcía sRL

Ivan WallsibaRRiOs & fuentes abOgadOs

Agustín YrigoyengaRcía sayán abOgadOs

Zhuder Zuñiga HuamanisgL aduanas sac

Heidy ZuzunagaaguiRRe abOgadOs & asesORes

PhiliPPinesJoanne BabonfOLLOscO mORaLLOs & heRce

Manuel BatallonesbaP cRedit buReau, inc.

Vera Marie BautistasyciP saLazaR heRnandez & gatmaitan

Rosario Cherry BernaldoshaRehOLdeRs assOciatiOn Of the PhiLiPPines (shaRePhiL)

Pearl Grace CabaliPuyat JacintO santOs Law Office

Ruben Gerald CaponessyciP saLazaR heRnandez & gatmaitan

Domingo CastillosyciP saLazaR heRnandez & gatmaitan

Jon Edmarc CastillosyciP saLazaR heRnandez & gatmaitan

Joseph Omar A. CastilloPuyat JacintO santOs Law Office

Kenneth L. Chuaquisumbing tORRes, membeR fiRm Of bakeR & mckenzie inteRnatiOnaL

Emerico O. de GuzmanangaRa abeLLO cOncePciOn RegaLa & cRuz Law Offices (accRaLaw)

Emilio S. De Quiros Jr.RePubLic Of the PhiLiPPines sOciaL secuRity system

Anthony DeesyciP saLazaR heRnandez & gatmaitan

Kennedy DioknoquezOn city dePaRtment Of the buiLding OfficiaL

Redel DomingomeRaLcO

Larry FernandezmaniLa eLectRic cOmPany

Rachel FolloscofOLLOscO mORaLLOs & heRce

Florida FomanegisLa LiPana & cO.

Pablito Lito FreoPOweRLOOPs

Geraldine S. GarciafOLLOscO mORaLLOs & heRce

Andres GatmaitansyciP saLazaR heRnandez & gatmaitan

Victor GenuinomeRaLcO

Vicente GerochisyciP saLazaR heRnandez & gatmaitan

George Matthew HabaconsyciP saLazaR heRnandez & gatmaitan

Jose Emmanuel Hernandezde guzman san diegO meJia & heRnandez

Tadeo F. HiladoangaRa abeLLO cOncePciOn RegaLa & cRuz Law Offices (accRaLaw)

Nancy Joan M. JavierJavieR Law

Benito Jose L. de los SantosLaw fiRm Of a.b. saLumbides

Salma KuhutanPuyat JacintO santOs Law Office

Leo LabcoPanaLPina wORLd tRansPORt LLP

Rhyss William Labuguende guzman san diegO meJia & heRnandez

Carina LafortezasyciP saLazaR heRnandez & gatmaitan

Earla Kahlila LangitsyciP saLazaR heRnandez & gatmaitan

Hiyasmin LapitansyciP saLazaR heRnandez & gatmaitan

Timothy LimROmuLO, mabanta, buenaventuRa, sayOc & de LOs angeLes, membeR Of Lex mundi

Roberto LocsininteRnatiOnaL cOntaineR teRminaL seRvices, inc.

Catherine Joy LogocgLObaL business POweR cORP

Herbert M. BautistaLOcaL gOveRnment Of quezOn city

Katrina Michelle Mancaoquasha ancheta Pena & nOLascO

Michael Mejiade guzman san diegO meJia & heRnandez

Enriquito J. MendozaROmuLO, mabanta, buenaventuRa, sayOc & de LOs angeLes, membeR Of Lex mundi

Maria Teresa Mercado-FerrersyciP saLazaR heRnandez & gatmaitan

Jesusito G. MorallosfOLLOscO mORaLLOs & heRce

Benedicto PanigbatansyciP saLazaR heRnandez & gatmaitan

Ma. Patricia PazsyciP saLazaR heRnandez & gatmaitan

Maybellyn PinpinisLa LiPana & cO.

Mikkel PuyatinteRnatiOnaL cOntaineR teRminaL seRvices, inc.

Revelino RabajaisLa LiPana & cO.

Elaine Patricia S. Reyes-RodolfoangaRa abeLLO cOncePciOn RegaLa & cRuz Law Offices (accRaLaw)

Ruben Gerald RicasataPuyat JacintO santOs Law Office

Ricardo J. RomuloROmuLO, mabanta, buenaventuRa, sayOc & de LOs angeLes, membeR Of Lex mundi

Patrick Henry Salazarquisumbing tORRes, membeR fiRm Of bakeR & mckenzie inteRnatiOnaL

Rowena Fatima SalongaPuyat JacintO santOs Law Office

Neptali SalvaneraangaRa abeLLO cOncePciOn RegaLa & cRuz Law Offices (accRaLaw)

Rodolfo San Diegode guzman san diegO meJia & heRnandez

Froilan SavetmeRaLcO

Antonio Jr. SerranofOLLOscO mORaLLOs & heRce

Carlos Martin TayagROmuLO, mabanta, buenaventuRa, sayOc & de LOs angeLes, membeR Of Lex mundi

Amando Tetangco Jr.bangkO sentRaL ng PiLiPinas

Candice Christine O. TongcoangaRa abeLLO cOncePciOn RegaLa & cRuz Law Offices (accRaLaw)

Steffen TreiberPanaLPina wORLd tRansPORt LLP

Roland Glenn TuazonROmuLO, mabanta, buenaventuRa, sayOc & de LOs angeLes, membeR Of Lex mundi

Jay Rashid UgalinganLaw fiRm Of a.b. saLumbides

Priscela VerzonillaLOcaL gOveRnment Of quezOn city

Virginia B. VirayPuyat JacintO santOs Law Office

Grace VizcarraeneRgy ReguLatORy cOmmissiOn

Peter YounginteRnatiOnaL cOntaineR teRminaL seRvices, inc.

Roselle YuisLa LiPana & cO.

Redentor C. Zapataquasha ancheta Pena & nOLascO

PolAnd

bank zachOdni wbk sa

big infOmOnitOR sa

ece PROJektmanagement POLska sP. z O.O.

ecOvis system Rewident sP. z O.O.

eneRgy ReguLatORy Office

JOLanta baReJ nOtaRy

Wojciech AndrzejewskikanceLaRia PRawna Piszcz, nORek i wsPóLnicy sPóŁka kOmandytOwa

Katarzyna Jadwiga BabickawindmiLL gĄsiewski & ROman Law Office

Wojciech Baginskifix LegaL

Michał BarłowskiwaRdyŃski & PaRtneRs

Justyna BartnikmORawski & PaRtneRs Law fiRm

Jarosław BeldowskisOJka maciak mataczynski business LawyeRs

Janusz BiałeckimOORe stePhens centRaL audit sP. z O.O.

Michał BiałobrzeskihOgan LOveLLs (waRszawa) LLP

Katarzyna BilewskadentOns

Joanna BugajskaJamP

Kinga CekierabReveLLs

Mariusz Cholewabik

Małgorzata Chruściakcms cameROn mckenna

Katarzyna Czwartoszwhite & case

Michał DąbrowskiministRy Of Justice

Tomasz DąbrowskiministRy Of ecOnOmy

Bartosz DraniewiczkanceLaRia PRawa gOsPOdaRczegO i ekOLOgicznegO dR baRtOsz dRaniewicz

Maciej Drozdthe chanceLLeRy Of the PRime ministeR Of POLand

Anna Dzieciatkowskatgc cORPORate seRvices

Marek FirlejministRy Of finance

Klaudia Frątczakwkb wieRcinski, kwiecinski, baehR

Joanna GasowskiwieRzbOwski eveRsheds, membeR Of eveRsheds inteRnatiOnaL Ltd.

Jan Gawądags gawąd

Lech Gilicinskik&L gates POLand

Michał GlińskiwaRdyŃski & PaRtneRs

Rafał GodlewskiwaRdyŃski & PaRtneRs

Jaromir GrabowskiwOJewòdzki insPektORat nadzORu budOwLanegO w waRszawie

319AcknowledgmenTs

Piotr GraczykRaczkOwski PaRuch

Bartosz GroeleaLLeRhand institute

Dominik GrucawindmiLL gąsiewski & ROman Law Office

Andrzej GrześkiewiczgRidnet

Sławomir Grzybekbik

Mirosław HagemejeruRząd miasta LubLin

Monika HartungwaRdyŃski & PaRtneRs

Łukasz IwańskieRgOnOmix

Michał Jadwisiakwhite & case

Justyna JamrożychadbOuRne & PaRke LLP

Agnieszka Janowskatgc cORPORate seRvices

Jakub Jędrzejakwkb wieRcinski, kwiecinski, baehR

Adam Jodkowskicms POLand

Tomasz KańskisOŁtysiŃski kawecki & szLĘzak

Mariusz KażuchministRy Of finance

Paweł KochanowskimOORe stePhens centRaL audit sP. z O.O.

Marcin KorzebministRy Of Justice

Olga KoszewskachadbOuRne & PaRke LLP

Marcin Kotbik

Iga KwasnymOORe stePhens centRaL audit sP. z O.O.

Ewa Łachowska-BrolwieRzbOwski eveRsheds, membeR Of eveRsheds inteRnatiOnaL Ltd.

Wojciech LangowskimiLLeR canfieLd

Konrad Piotr LewandowskimauRice waRd & cO. sP.z.O.O.

Krzysztof LibiszewskiwaRdyŃski & PaRtneRs

Agnieszka LisieckawaRdyŃski & PaRtneRs

Tomasz ListwanmOORe stePhens centRaL audit sP. z O.O.

Mariusz Lorencki

Wojciech ŁuczkahOgan LOveLLs (waRszawa) LLP

Jarosław MalickiRwe stOen OPeRatOR sP.

Ewa MalinowskaRegiOnaL cOmmeRciaL cOuRt

Konrad MarciniukmiLLeR canfieLd

Agnieszka Marzecbik

Paweł Meusgide LOyRette nOueL POLand waRsaw

Tomasz MichałakministRy Of finance

Jakub MichalskiministRy Of Justice

Robert MikulskistOPczyk & mikuLski

Tomasz MilewskimiLLeR canfieLd

Justyna MlodziaowskasOŁtysiŃski kawecki & szLĘzak

Joanna Młotcms cameROn mckenna

Adam MorawskimORawski & PaRtneRs Law fiRm

Grzegorz NamiotkiewiczcLiffORd chance

Jolanta NiedzielakanceLaRia nOtaRiaLna

Michał Niemirowicz-Szczyttbnt neuPeRt zamORska & PaRtneRzy sP.J.

Joanna Nowakowska-DrapałanOtaRiat POLski

Marcin OlechowskisOŁtysiŃski kawecki & szLĘzak

Paweł OrlowskiministRy Of infRastRuctuRe and deveLOPment

Tomasz Ostrowskiwhite & case

Danuta PajewskawaRdyŃski & PaRtneRs

Agata Pawlak-JaszczakkanceLaRia PRawna Piszcz, nORek i wsPóLnicy sPóŁka kOmandytOwa

Łukasz Piebiaksad ReJOnOwy dLa miasta stOLecznegO waRszawy w waRszawie

Jan PierzgalskisOŁtysiŃski kawecki & szLĘzak

Marcin PietkiewiczwaRdyŃski & PaRtneRs

Tomasz PietrzakhOgan LOveLLs (waRszawa) LLP

Celestyna PiskorzwindmiLL gąsiewski & ROman Law Office

Adrian PraczukministRy Of finance

Edyta ProciaksOŁtysiŃski kawecki & szLĘzak

Tomasz ProtaswaRbud

Bartłomiej RaczkowskiRaczkOwski PaRuch

Piotr Sadownikgide LOyRette nOueL POLand waRsaw

Zbigniew SkórczyńskichadbOuRne & PaRke LLP

Michał Słoniewiczbik

Marek Sosnowskigide LOyRette nOueL POLand waRsaw

Ewelina StobieckatayLOR wessing, e|n|w|c

Agnieszka StodolnawindmiLL gąsiewski & ROman Law Office

Michał Suboczwhite & case

Michal SuskaeRgOnOmix

Emil SzczepanikministRy Of Justice

Łukasz SzegdawaRdyŃski & PaRtneRs

Maciej SzwedowskisquiRe sandeRs ŚwiĘcicki kRzeŚniak sP.k.

Anna Tarasiuk-FlodrowskahOgan LOveLLs (waRszawa) LLP

Dariusz Tokarczukgide LOyRette nOueL POLand waRsaw

Ryszard TrykoskoPOLish assOciatiOn Of civiL engineeRs

Piotr TurowiczmORawski & PaRtneRs Law fiRm

Dominika Wagrodzkabnt neuPeRt zamORska & PaRtneRzy sP.J.

Piotr WcisłowaRdyŃski & PaRtneRs

Cezary WernicministRy Of finance

Jacek WesołowskiimmOfinanz seRvices POLand Ltd.

Jerzy WidzykwaRbud

Tadeusz WilkzRzeszenie miĘdzynaROdOwych PRzewOżników dROgOwych

Robert WindmillwindmiLL gąsiewski & ROman Law Office

Anna Wojciechowskawkb wieRcinski, kwiecinski, baehR

Steven WoodbLackstOnes

Cezary Zalewski

Małgorzata Zamorskabnt neuPeRt zamORska & PaRtneRzy sP.J.

Agnieszka Ziółekcms cameROn mckenna

Adam Zolnowskidct gdaŃsk sa

Katarzyna ZukowskawaRdyŃski & PaRtneRs

PorTugAlVictor Abrantes

Maria Isabel AbreuPOLytechnic institute Of bRagança

Luis Filipe AguiarbancO de PORtugaL

Bruno Andrade AlvesPwc PORtugaL


Luís AntunesLuftec – técnicas eLéctRicas, Lda

Filipa Arantes PedrosomORais LeitãO, gaLvãO teLes, sOaRes da siLva & assOciadOs, membeR Of Lex mundi

João BanzaPwc PORtugaL

Manuel P. BarrocasbaRROcas advOgadOs

Mark BekkerbekkeR LOgistica

João Cadete de MatosbancO de PORtugaL

Susana CaetanoPwc PORtugaL

Vitor CamposnatiOnaL LabORatORy fOR civiL engineeRing - Lnec

Rui CapotePLen - sOciedade de advOgadOs, RL

Fernando Cardoso da CunhagaLi macedO & assOciadOs

João CarneiromiRanda cORReia amendOeiRa & assOciadOs - sOciedade de advOgadOs RL

Tiago Castanheira MarquesabReu advOgadOs

Susana CebolainstitutO dOs RegistOs e dO nOtaRiadO

Joana CoelhoassOciaçãO dOs tRansitáRiOs de PORtugaL - aPat

Joaquim Correia TeixeiraedP distRibuiçãO - eneRgia, sa

João Duarte de SousagaRRigues PORtugaL sLP - sucuRsaL

Jaime EstevesPwc PORtugaL

Sara Ferraz MendonçamORais LeitãO, gaLvãO teLes, sOaRes da siLva & assOciadOs, membeR Of Lex mundi

Ana Luisa FerreiraabReu advOgadOs

Sofia Ferreira EnriquezRaPOsO beRnaRdO & assOciadOs

Rita Ferreira LopesmORais LeitãO, gaLvãO teLes, sOaRes da siLva & assOciadOs, membeR Of Lex mundi

Saul FonsecamiRanda cORReia amendOeiRa & assOciadOs - sOciedade de advOgadOs RL

Inês Godinhogómez-acebO & POmbO abOgadOs, sLP sucuRsaL em PORtugaL

Tania GomesneviLLe de ROugemOnt & assOciadOs

Nuno Gundar da CruzmORais LeitãO, gaLvãO teLes, sOaRes da siLva & assOciadOs, membeR Of Lex mundi

Miguel Inácio CastromOuteiRa gueRReiRO, ROsa amaRaL & assOciadOs - sOciedade de advOgadOs RL

Tiago LemosPLen - sOciedade de advOgadOs, RL

Bruno LobatomOuteiRa gueRReiRO, ROsa amaRaL & assOciadOs - sOciedade de advOgadOs RL

Jorge Pedro LopesPOLytechnic institute Of bRagança

Helga Lopes RibeiromOuteiRa gueRReiRO, ROsa amaRaL & assOciadOs - sOciedade de advOgadOs RL

Tiago Gali MacedogaLi macedO & assOciadOs

Francisco MagalhaesPwc PORtugaL

Ana Margarida MaiamiRanda cORReia amendOeiRa & assOciadOs - sOciedade de advOgadOs RL

Carlos Pedro MarquesedP distRibuiçãO - eneRgia, sa

Miguel Marques dos SantosgaRRigues PORtugaL sLP - sucuRsaL

Frederica Marques-PintoRaPOsO beRnaRdO & assOciadOs

Isabel Martínez de SalasgaRRigues PORtugaL sLP - sucuRsaL

Catarina MedeirosPwc PORtugaL

Patricia Melo GomesmORais LeitãO, gaLvãO teLes, sOaRes da siLva & assOciadOs, membeR Of Lex mundi

Andreia MorinsPwc PORtugaL

João MoucheirainstitutO dOs RegistOs e dO nOtaRiadO

António Mouteira GuerreiromOuteiRa gueRReiRO, ROsa amaRaL & assOciadOs - sOciedade de advOgadOs RL

Vânia NicolauPedRO RaPOsO & assOciadOs

Rita Nogueira NetogaRRigues PORtugaL sLP - sucuRsaL

Catarina NunesPwc PORtugaL

Eduardo PaulinomORais LeitãO, gaLvãO teLes, sOaRes da siLva & assOciadOs, membeR Of Lex mundi


João Branco PedronatiOnaL LabORatORy fOR civiL engineeRing - Lnec

Rui Peixoto DuarteabReu advOgadOs

Pedro Pereira CoutinhogaRRigues PORtugaL sLP - sucuRsaL

Acácio Pita NegrãoPLen - sOciedade de advOgadOs, RL

Margarida RamalhoassOciaçãO de emPResas de cOnstRuçãO, ObRas PúbLicas e seRviçOs


Pedro Reis e SilvaPedRO RaPOsO & assOciadOs

Maria João RicoucuatRecasas, gOnçaLves PeReiRa, RL (PORtugaL)

Ana Robin de AndrademORais LeitãO, gaLvãO teLes, sOaRes da siLva & assOciadOs, membeR Of Lex mundi

Filomena RosainstitutO dOs RegistOs e dO nOtaRiadO

Pedro RosagaRRigues PORtugaL sLP - sucuRsaL

Francisco SalgueironeviLLe de ROugemOnt & assOciadOs

José Santos AfonsoedP distRibuiçãO - eneRgia, sa

Filipe Santos Baratagómez-acebO & POmbO abOgadOs, sLP sucuRsaL em PORtugaL

Susana Santos ValentePedRO RaPOsO & assOciadOs

Ana Sofia SilvacuatRecasas, gOnçaLves PeReiRa, RL (PORtugaL)

Rui SilvaPwc PORtugaL

João Silva PereirabaRROcas advOgadOs

Carmo Sousa MachadoabReu advOgadOs

PuerTo rico (u.s.)

autORidad de eneRgía eLéctRica

tRansuniOn de PueRtO RicO

Maria T. AlvarezO’neiLL & bORges

Alfredo Alvarez-IbañezO’neiLL & bORges

Olga AngueiracOLegiO de aRquitectOs y aRquitectOs PaisaJistas de PueRtO RicO

Salvador AntonettiO’neiLL & bORges

Vicente AntonettigOLdman antOnetti & cóRdOva LLc

Hermann BauerO’neiLL & bORges

Jorge Capó MatosO’neiLL & bORges

Solymar Castillo-MoralesgOLdman antOnetti & cóRdOva LLc

Samuel Céspedes Jr.mccOnneLL vaLdés LLc

Odemaris ChaconwiLLiam estReLLa | attORneys & cOunseLORs

Antonio L. Collazo BennazarO’neiLL & bORges

Carla DiazPwc PueRtO RicO

Ubaldo FernandezO’neiLL & bORges

Alfonso FernándezivyPORt LOgisticaL seRvices inc.

Julio A. GalíndezfPv & gaLíndez cPas, Psc - membeR Of RusseLL bedfORd inteRnatiOnaL

Pedro Janercma aRchitects & engineeRs LLP

Larissa Maldonadomaymí RiveRa LLc

Jerry MarreroO’neiLL & bORges

Oscar O. Meléndez-SaurimaLLey tamaRgO & meLéndez-sauRi LLc

Antonio MolinaPietRantOni méndez & aLvaRez LLP

Luis Mongil-CasasnovasmaRtinez OdeLL & caLabRia

Jose Armando Morales RodriguezJam caRgO saLes inc.

Isis PerezO’neiLL & bORges

Marta RamirezO’neiLL & bORges

Roberto E. Reyes PerezReyes PeRez & assOciates LLc

Thelma RiveragOLdman antOnetti & cóRdOva LLc

Kenneth Rivera-RolesfPv & gaLíndez cPas, Psc - membeR Of RusseLL bedfORd inteRnatiOnaL

Victor RodriguezmuLtitRansPORt & maRine cO.

Victor RodriguezPwc PueRtO RicO

Antonio RoigO’neiLL & bORges

Edgardo Rosa-OrtizfPv & gaLíndez cPas, Psc - membeR Of RusseLL bedfORd inteRnatiOnaL

Luis R. RosasROsas & assOciates, Psc

Jorge M. Ruiz MontillamccOnneLL vaLdés LLc

Patricia Salichs-RossellómccOnneLL vaLdés LLc

Abraham Sanchezcma aRchitects & engineeRs LLP

Jaime SantosPietRantOni méndez & aLvaRez LLP

Eduardo TamargomaLLey tamaRgO & meLéndez-sauRi LLc

Javier Vázquez-MoralesO’neiLL & bORges

Joseph VergaraO’neiLL & bORges

Raúl Vidal y SepúlvedaOmnia ecOnOmic sOLutiOns LLc

Nayuan ZouairabaniO’neiLL & bORges

QATAr

qataR cRedit buReau

Hani Al NaddafaL tamimi & cOmPany advOcates & LegaL cOnsuLtants

Grace AlambadRi and saLim eL meOuchi Law fiRm, membeR Of inteRLeges

Khawla Al-Atiyatwhite & case LLP

Rashed AlbuflasanObLe gLObaL LOgistics

Dina Al-WahabitaL tamimi & cOmPany advOcates & LegaL cOnsuLtants

Jason ArnedonObLe gLObaL LOgistics

Monita BarghachiehPinsent masOns LLP

Kamel DaouPinsent masOns LLP

Karim El GebailytaLaL abu-ghazaLeh LegaL (tag-LegaL)

Fouad El HaddadLaLive LLc

Ahmed El JailyaL tamimi & cOmPany advOcates & LegaL cOnsuLtants

James ElwenPinsent masOns LLP

Mohammed FouadsuLtan aL-abduLLa & PaRtneRs

Karim HamdysuLtan aL-abduLLa & PaRtneRs


Walid HoneinbadRi and saLim eL meOuchi Law fiRm, membeR Of inteRLeges

Ayub ImrankPmg qataR

Rafiq JafferaL tamimi & cOmPany advOcates & LegaL cOnsuLtants

Abhishek JainkPmg qataR

Kristen M. Jarvis JohnsonsquiRe PattOn bOggs (mea) LLP

Dani KabbanieveRsheds

Upuli KasthuriarachchiPwc qataR

Pradeep KumardiamOnd shiPPing seRvices

Frank LucenteaL tamimi & cOmPany advOcates & LegaL cOnsuLtants

Seem MalehaL tamimi & cOmPany advOcates & LegaL cOnsuLtants

Elias MatnibadRi and saLim eL meOuchi Law fiRm, membeR Of inteRLeges

Julie MenhemeveRsheds

Peter MottidentOns

Safwan MoubaydeendentOns

Shejeer MuhammednObLe gLObaL LOgistics

Ahmad MukhaimersaOud abduLLa, Rbsa - a membeR Of RusseLL bedfORd inteRnatiOnaL

Hani MukhaimersaOud abduLLa, Rbsa - a membeR Of RusseLL bedfORd inteRnatiOnaL

Zaher NammourdentOns

Sujani NisansalaPwc qataR

Neil O’BrienPwc qataR

Michael PalmersquiRe PattOn bOggs (mea) LLP

Sony PereiranatiOnaL shiPPing and maRine seRvices cOmPany wLL

Nick PindereveRsheds

Jihane RizkbadRi and saLim eL meOuchi Law fiRm, membeR Of inteRLeges

Sohaib RubbaniPwc qataR

Lilia SabbaghbadRi and saLim eL meOuchi Law fiRm, membeR Of inteRLeges

Ali Shaikleywhite & case LLP

Zain Al Abdin ShararqataR inteRnatiOnaL cOuRt and disPute ResOLutiOn centRe

Tabara SyLaLive LLc

Mohammed Tawfeek M. AhmedsquiRe PattOn bOggs (mea) LLP

Richard WardeveRsheds

romAniACosmin AnghelcLiffORd chance badea sca

Mihai AnghelŢuca zbâRcea & asOciaŢii

Gabriela AntonŢuca zbâRcea & asOciaŢii

Alice ApetreiwOLf theiss

Francesco AtanasioeneL

Georgiana Baland&b david Şi baias Law fiRm

Florina BalanescueneL

Ioana BăluŢuca zbâRcea & asOciaŢii

Raluca BengescumuŞat & asOciaŢii

Monica BiciuscaangheL stabb & PaRtneRs

Maria CambienPwc ROmania

Ioana Cerceld&b david Şi baias Law fiRm

Vlad CercelŢuca zbâRcea & asOciaŢii

Marius ChelarustOica & asOciaŢii - sOcietate civiLĂ de avOcaŢi

Alin ChituŢuca zbâRcea & asOciaŢii

Crina CiobanumuŞat & asOciaŢii

Andreea CiorapciudentOns euROPe - tOdOR si asOciatii sPaRL

Veronica CocârleaJinga & asOciaŢii

Valentin CoceandRakOPOuLOs Law fiRm

Smaranda CojocarueveRsheds Lina & guia sca

Raluca ComancLiffORd chance badea sca

Ileana ConstantindentOns euROPe - tOdOR si asOciatii sPaRL

Oana CornescuŢuca zbâRcea & asOciaŢii

Alexandru CreţuzamfiRescu RacOŢi & PaRtneRs attORneys-at-Law

Sergius CreţuŢuca zbâRcea & asOciaŢii

Tiberiu CsakidentOns euROPe - tOdOR si asOciatii sPaRL

Radu DamaschinnestOR nestOR dicuLescu kingstOn PeteRsen

Anca DanilescuzamfiRescu RacOŢi & PaRtneRs attORneys-at-Law

Dan Dascalud&b david Şi baias Law fiRm

Adrian DeaconutaxhOuse sRL

Oana DiaconumaRaveLa & asOciaŢii

Luminita DimanestOR nestOR dicuLescu kingstOn PeteRsen

Rodica DobrePwc Romania

Monia DobrescumuŞat & asOciaŢii

Ion DragulinnatiOnaL bank Of ROmania

321AcknowledgmenTs

Laura Adina DucanestOR nestOR dicuLescu kingstOn PeteRsen

Emil DuhneadentOns euROPe - tOdOR si asOciatii sPaRL

Geanina DumitrueneL (fORmeR eLectRica muntenia sud)

Serban EpurebiROuL de cRedit

Sonia FedorovicimaRaveLa & asOciaŢii

Iulia Ferăstrău-GrigoremaRaveLa & asOciaŢii

Adriana GasparnestOR nestOR dicuLescu kingstOn PeteRsen

Fanizzi GiuseppeeneL

Ciprian GlodeanuwOLf theiss

Laurentiu GorundRakOPOuLOs Law fiRm

Adina GrosudentOns euROPe - tOdOR si asOciatii sPaRL

Argentina HincudentOns euROPe - tOdOR si asOciatii sPaRL

Camelia IantuccLiffORd chance badea sca

Alexandra IchimmaRaveLa & asOciaŢii

Diana Emanuela IspasnestOR nestOR dicuLescu kingstOn PeteRsen

Horia IspasŢuca zbâRcea & asOciaŢii

Madalina IvanzamfiRescu RacOŢi & PaRtneRs attORneys-at-Law

Mihai JeleaeveRsheds Lina & guia sca

Talida JipadentOns euROPe - tOdOR si asOciatii sPaRL

Andreea Roxana LepadatudentOns euROPe - tOdOR si asOciatii sPaRL

Cristian LinaeveRsheds Lina & guia sca

Edita LovinRetiRed Judge Of ROmanian suPReme cOuRt Of Justice

Ileana LucianmuŞat & asOciaŢii

Diana LupulescueLectROnic aRchive Of secuRity inteRests in PeRsOnaL PROPeRty OR eLectROnic aRchive Of secuRed tRansactiOns

Dumitru Viorel ManescunatiOnaL uniOn Of civiL Law nOtaRies Of ROmania

Gelu Titus MaravelamaRaveLa & asOciaŢii

Neil McGregormcgRegOR & PaRtneRs sca

Carmen Medard&b david Şi baias Law fiRm

Vlad MerarutaxhOuse sRL

Mirela MeteamaRaveLa & asOciaŢii

Cătălina MihăilescuŢuca zbâRcea & asOciaŢii

Mihaela MitroiPwc ROmania

Geanina MorarucLiffORd chance badea sca

Mona MusatmuŞat & asOciaŢii

Carmen NăstaseŢuca zbâRcea & asOciaŢii

Adriana NeagoenatiOnaL bank Of ROmania

Manuela Marina NestornestOR nestOR dicuLescu kingstOn PeteRsen

Alexandru OanămaRaveLa & asOciaŢii

Raluca OnufreiciucsĂvescu & asOciaŢii

Gabriela OpreacLiffORd chance badea sca

Andrei OrmeneanmuŞat & asOciaŢii

Delia PaceagiunestOR nestOR dicuLescu kingstOn PeteRsen

Iulian PanfiloiuPwc ROmania

Ariana Elena PanteaJinga & asOciaŢii

Bogdan PapandopoldentOns euROPe - tOdOR si asOciatii sPaRL

Mircea ParvuscPa PaRvu si asOciatii

Marius PătrăşcanumaRaveLa & asOciaŢii

Laurentiu PetresĂvescu & asOciaŢii

Ana Maria PlacintescumuŞat & asOciaŢii

Carolina PletniucLina & guia sca

Alina Elena PopescumaRaveLa & asOciaŢii

Iulian PopescumuŞat & asOciaŢii

Mariana PopescunatiOnaL bank Of ROmania

Tiberiu PotyeszbitRans Ltd.

Sebastian RadoceaŢuca zbâRcea & asOciaŢii

Cristian RaduŢuca zbâRcea & asOciaŢii

Laura RadustOica & asOciaŢii - sOcietate civiLĂ de avOcaŢi

Raluca RadudentOns euROPe - tOdOR si asOciatii sPaRL

Magdalena RaducanudentOns euROPe - tOdOR si asOciatii sPaRL

Corina RicmancLiffORd chance badea sca

Bogdan RitimuŞat & asOciaŢii

Angela RoscataxhOuse sRL

Raluca SanuceanŢuca zbâRcea & asOciaŢii

Daniel SavadRakOPOuLOs Law fiRm

Andrei SăvescusĂvescu & asOciaŢii

Iulia SimionwOLf theiss

Alina SolschimuŞat & asOciaŢii

Oana SovianidentOns euROPe - tOdOR si asOciatii sPaRL

David StabbangheL stabb & PaRtneRs

Ionut StancunestOR nestOR dicuLescu kingstOn PeteRsen

Oana-Lavinia StancudRakOPOuLOs Law fiRm

Sorin Corneliu StratulastRatuLa mOcanu & asOciatii

Cătălina SucaciumaRaveLa & asOciaŢii

Alina TaceamuŞat & asOciaŢii

Ruxandra TalpandRakOPOuLOs Law fiRm

Ruxandra TarlescuPwc ROmania

Amelia Teisd&b david Şi baias Law fiRm

Adela TopescuPwc ROmania

Ada ŢucăJinga & asOciaŢii

Tatiana UrimescunatiOnaL uniOn Of civiL Law nOtaRies Of ROmania

Cristina VedelPOP PePa sca attORneys-at-Law

Liviu VoineanatiOnaL bank Of ROmania

russiAn FederATion

aRbitRazh cOuRt Of the city Of mOscOw

heLLevig, kLein & usOv

saint PeteRsbuRg suPPLy cOmPany

Michail AbramovfedeRaL seRvice fOR state RegistRatiOn cadastRe and caRtOgRaPhy

Evgeny AdashevbaRkLi cORPORatiOn

Andrei AfanasievbakeR & mckenzie - cis, Limited

Timur AkhmetshinaLRud Law fiRm

Proshkin Andrey AnatolyevichPOweRtROnix

Anatoly E. AndriashnORtOn ROse fuLbRight (centRaL euROPe) LLP

Aleksandr AndrosovmOseneRgOsbyt

Olga AnikinabakeR & mckenzie

Vitaly AntonovesPRO ReaL estate

Irina AnyukhinaaLRud Law fiRm

Julia ArkhipovasuPReme cOuRt Of the Russian fedeRatiOn

Suren AvakovavakOv taRasOv & PaRtneRs

Marc BartholomycLiffORd chance

Evgenia BelokonnORtOn ROse fuLbRight (centRaL euROPe) LLP

Victoria BelykhOkb - united cRedit buReau

Mikhail BeshtoyevministRy Of ecOnOmic deveLOPment Of the Russian fedeRatiOn

Dmitry BessolitsynPRicewateRhOusecOOPeRs Russia bv

Andreas BitziRussia cOnsuLting

Sergey Bogatyevbeiten buRkhaRdt - Russia

Egor Bogdanovgide LOyRette nOueL, membeR Of Lex mundi

Ekaterina Boldinovayust Law fiRm

Alexander Bolomatovyust Law fiRm

Thomas BrandbRand & PaRtneR

Alexander BryantsevLevine bRidge

Andrei ButsukinministRy Of finance

Maria Bykovskayagide LOyRette nOueL, membeR Of Lex mundi

Vladlen ChernovolcheRnOvOL

Dmitry ChurincaPitaL LegaL seRvices

David Cranfieldcms LegaL

Ivan Davydovking & sPaLding

Svetlana DemichevadentOns

Daniel DmitrieveneRgia LLc

Alexander DolzhenkosuPReme cOuRt Of the Russian fedeRatiOn

Vladimir Domashingide LOyRette nOueL, membeR Of Lex mundi

Olga Duchenkokachkin & PaRtneRs

Almira DuskalievabakeR & mckenzie

Vasina EkaterinaaLRud Law fiRm

Victoria FeleshtinLevine bRidge

Magomed GasanovaLRud Law fiRm

Roman Goldberg

Vladimir GorbunovtsRRn (centeR fOR ReaL estate deveLOPment)

Larisa GorfinyakdeLOitte & tOuche cis

Igor GorokhovcaPitaL LegaL seRvices

Lubov GrigorievacentRaL bank Of Russia

Aleksandr Grigoryevthe institute Of natuRaL mOnOPOLies ReseaRch

Andrey IgnatenkomORgan Lewis

Roman IshmukhametovbakeR & mckenzie

Ivan Ivanovfinec

Maxim KalininbakeR & mckenzie

Nadezhda KaravanovadePaRtment Of uRban PLanning POLicy Of mOscOw

Pavel KarpunincaPitaL LegaL seRvices

Ekaterina KarunetsbakeR & mckenzie - cis, Limited

Maria KazakovaORRick, heRRingtOn & sutcLiffe LLP

Denis KazantsevmOseneRgOsbyt

Anna KhaprovacaPitaL LegaL seRvices

Evgeny KhazanovROLL standaRd

Denis KhlopushinRussin & vecchi

Denys KhoriakovPRicewateRhOusecOOPeRs Russia bv

Alexander KhretininheRbeRt smith fReehiLLs cis LLP

Snezhana KitaevaLeneneRgO

Alexander KleschevaLRud Law fiRm

Vadim KolomnikovdebevOise & PLimPtOn LLP

Georgy KoltashovfedeRaL tax seRvice Of the Russian fedeRatiOn

Kristina Kondrusevacms LegaL

Aleksey KonevskyPePeLiaev gROuP

Fatima KonokovabORenius attORneys

Anastasia KonovalovanORtOn ROse fuLbRight (centRaL euROPe) LLP

Olga KonovalovaRussia cOnsuLting

Vadim KonyushkevichLidings Law fiRm

Alexander KorkinPePeLiaev gROuP

Sergey KorolyovegOROv Puginsky afanasiev & PaRtneRs

Vasiliy KorovineneRgy exPeRt buReau

Daria Koshelevahannes sneLLman LLc


Igor Kostennikovyust Law fiRm

Ilya KotovbORenius attORneys

Ivan KozhemiakovchadbOuRne & PaRke LLP

Alyona KozyrevanORtOn ROse fuLbRight (centRaL euROPe) LLP

Max KremeraRendt

Natalia Kruglova

Sergey KryukovsuPReme cOuRt Of the Russian fedeRatiOn

Alexander Ksenofontovyust Law fiRm

Alexander Kudelinking & sPaLding

Ivan KudryashovecOdOLie gROuP

Artem KukininfRaLex Law fiRm

Maxim KukushkincenteR-invest

Dmitry KunitsamORgan Lewis

Irina KuyantsevaaLRud Law fiRm

David Lasfarguegide LOyRette nOueL, membeR Of Lex mundi

Sergei LeecastRén & sneLLman inteRnatiOnaL Ltd.

Elena LepnevacaPitaL LegaL seRvices

Yuliya LitovtsevaPePeLiaev gROuP

Pavel LoginovtuRicum cOnsuLting

Maxim LosikcastRén & sneLLman inteRnatiOnaL Ltd.

Stepan Lubavskyfinec

Bairas MagadeevbakeR & mckenzie

Igor N. MakarovbakeR & mckenzie - cis, Limited

Bagel Maksim AnatolyevichgaRant eneRgO

Sofya MamonovanORtOn ROse fuLbRight (centRaL euROPe) LLP

Vilena MandrikaRussin & vecchi

Grigory MarinichevmORgan Lewis

Igor MarmalidiPePeLiaev gROuP

Anna MaximenkodebevOise & PLimPtOn LLP

Dmitry Merkulovmd gROuP

Maxim Mezentsevyust Law fiRm

Anastasia MikhailovamORgan Lewis

Nikolay MishincROcus gROuP

Ekaterina Motyvanyust Law fiRm

Dmitry Nekrestyanovkachkin & PaRtneRs

Alexey NikitinbORenius attORneys

Elena NovikovaaLRud Law fiRm

Maria Obolenskayakachkin & PaRtneRs

Gennady OdarichPRicewateRhOusecOOPeRs Russia bv

Vyacheslav OdnorogovJsc dOn stORy invest

Elena OgawaLevine bRidge

Irina OnikienkocaPitaL LegaL seRvices

Julia OprenkonORtOn ROse fuLbRight (centRaL euROPe) LLP

Aleksey OverchukfedeRaL tax seRvice Of the Russian fedeRatiOn

Svetlana PanfilovadebevOise & PLimPtOn LLP

Sergey PatrakeevLidings Law fiRm

Andrey PestovzaO 2b2

Maya PetrovabORenius attORneys

Ivan PodbereznyakdebevOise & PLimPtOn LLP

Anton PoddubnybORenius attORneys

Olga PolikarpovafedeRaL seRvice fOR state RegistRatiOn cadastRe and caRtOgRaPhy

Ivan PotekhinesPRO ReaL estate

Ilya PovetkinLeneneRgO

Sergey PozdnyakovzaO znak

Svetlana ProkofievaLeneneRgO

Anna PshenichnayafedeRaL seRvice fOR state RegistRatiOn cadastRe and caRtOgRaPhy

Vasiliy Raudinyust Law fiRm

Alexander RostovskycastRén & sneLLman inteRnatiOnaL Ltd.

Maxim Rovinskiyyust Law fiRm

Alexander Rudyakovyust Law fiRm

Anna RybalkodeLOitte & tOuche cis

Kirill Saskovkachkin & PaRtneRs

Alexei Shcherbakovtsds gROuP Of cOmPanies

Anna SilinskayacaPitaL LegaL seRvices

Victoria SivachenkoaLRud Law fiRm

Inga SkvortsovaLaw fiRm cLiff

Mihail Sergeevich SmolkogsP

Alexander SokolovaRendt

Vadim SoldatenkovfedeRaL tax seRvice Of the Russian fedeRatiOn

Julia SolomkinaLevine bRidge

Ksenia SoloschenkocastRén & sneLLman inteRnatiOnaL Ltd.

Sergey SosnovskyPePeLiaev gROuP

Alexandra StelmakhegOROv Puginsky afanasiev & PaRtneRs

Armen StepanjanOtkRitOe PRavO

Anna StroevainfRaLex Law fiRm

Timothy StubbsdentOns

Valeria Subochevaking & sPaLding

Dagadina SvetlanaLaw fiRm cLiff

Alexander TarasenkobakeR & mckenzie

Dmitry TarasovavakOv taRasOv & PaRtneRs

Ivetta Tchistiakova-Berdgide LOyRette nOueL, membeR Of Lex mundi

Evgenia TeterevkovabORenius attORneys

Pavel Timofeevhannes sneLLman LLc

Ilya TitovhOugh tROfimOv & PaRtneRs

Ksenia Tomilinagide LOyRette nOueL, membeR Of Lex mundi

Sergei TribushOugh tROfimOv & PaRtneRs

Alexander TsakoevnORtOn ROse fuLbRight (centRaL euROPe) LLP

Ilya TuregOROv Puginsky afanasiev & PaRtneRs

Aleksandra Ulezkokachkin & PaRtneRs

Mikhail UsubyanORRick, heRRingtOn & sutcLiffe LLP

Igor VasilyevJsc mR gROuP

Yulia VasilyevanatiOnaL assOciatiOn Of hOusing deveLOPeRs

Artem VasyutindeLOitte & tOuche cis

Sergey Vasilievich VasyutinsePtaRia

Olga VikhlyaevafedeRaL seRvice fOR state RegistRatiOn cadastRe and caRtOgRaPhy

Polina VodogreevaLevine bRidge

Aleksei VolkovnatiOnaL buReau Of cRedit histORies

Taisiya VorotilovabakeR & mckenzie

Jens WerginRödL & PaRtneR

Maria Yadykina Gorbangide LOyRette nOueL, membeR Of Lex mundi

Vladislav ZabrodincaPitaL LegaL seRvices

Roman ZaitsevdentOns

Marina ZaykovacLOsed stOck cOmPany sts eneRgy

Andrey ZeleninLidings Law fiRm

Evgeny Zhilinyust Law fiRm

Maria Zhilinakachkin & PaRtneRs

rwAndA

natiOnaL bank Of Rwanda

Emmanuel AbijurucaPitaL PeRfORmance advOcates

Richard BalenzitRust Law chambeRs

Alberto Basomingeracabinet zénith Law fiRm

Fred Byabagabo

Louis de Gonzague MussengangabovisiOn technOLOgies cOmPany

Paul Frobisher MugambwaPwc uganda

Claver GakwavuRwanda eneRgy gROuP

Etienne GakwayaavOcat à La cOuR

Daniel GasaaturatRust Law chambeRs

Patrick GashagazagPO PaRtneRs Rwanda

Aphrodis HabiyambereLawyeRs chambeR Of habiyambeRe

Titien HabumugishakigaLi indePendent univeRsity

Jean HavugimanaecOdeseP Ltd.

Arnold IssafReight in time Rwanda

Kabera JohnsonkigaLi aLLied advOcates

Francois Xavier KalindauniveRsity Of Rwanda

Désiré Kamanzi

Marcellin Kamanzi

Wilson KaregyeyaRwanda utiLities and ReguLatORy authORity

Tushabe KarimRwanda deveLOPment bOaRd

Eudes KayumbaLandmaRk studiO

Théophile Kazenezacabinet d’avOcats kazeneza

Kanamugire Makuza Aloys

Patrice ManirakizaRePRO Ltd.

Isaïe Mhayimanacabinet d’avOcats mhayimana

Merard Mpabwanamagurucity Of kigaLi - One stOP centeR fOR cOnstRuctiOn

Jean Népomuscène MugengangabobOna fide Law chambeRs

Richard MugishatRust Law chambeRs

Léopold Mundererecabinet d’avOcats-cOnseiLs

Jacques MunyandamutsaRwanda eneRgy utiLity cORPORatiOn Limited

Pascal MutesaRwanda eneRgy utiLity cORPORatiOn Limited

Patrick MutimurabmP cOnsuLting

Pothin MuvaraRwanda natuRaL ResOuRces authORity, Office Of the RegistRaR Of Land titLes

Geoffrey Mwinegm cORPORate cOnsuLt Limited (gmcc)

Grace NishimweRwanda natuRaL ResOuRces authORity, Office Of the RegistRaR Of Land titLes

Tile Niyibiziinstitute Of LegaL PRactice and deveLOPment

Aimable NkurangatRansuniOn Rwanda

Martin NkurunzizagPO PaRtneRs Rwanda

Richard RwihandagazaR & PaRtneRs Law fiRm

Fred RwihundaRfm engineeRing Ltd.

Kizito SafaribOna fide Law chambeRs

Yves SanganoRwanda deveLOPment bOaRd, Office Of the RegistRaR geneRaL Of Rwanda

Sandrali SebakarabuReau d’etudes caedec

Gertrude UwagagaPwc

M. Aimee UwanyiligiraRwanda eneRgy utiLity cORPORatiOn Limited

Maureen WamahiutRansuniOn Rwanda

Linda ZimulindatRust Law chambeRs

sAmoA

sOLOi suRvey seRvices

Faaolesa Katopau T. Ainuuainuu Law fiRm

Ferila BrownPLanning and uRban management agency

323AcknowledgmenTs

Lawrie Burichquantum cOntRax Ltd.

Shelley Burichquantum cOntRax Ltd.

Murray DrakedRake & cO.

Fiona EycLaRke ey LawyeRs

Richard Tapeni FaaiuasoRichaRd’s Law fiRm

Taulealeausumai Funefeai Malolo Aumalaga TiotioeLectRic POweR cORPORatiOn

Anne Godinet MilbankaceO asset management buiLding divisiOn

Taulapapa Brenda Heather-LatuLatu LawyeRs

Misa Ioane Esotomisa eLectRicaL

Matafeo George LatuLatu LawyeRs

Tima LeavaiLeavai Law


Ane MoananuchambeR Of cOmmeRce

Morreau SagagaeLectRic POweR cORPORatiOn

Peato Sam LingsamOa shiPPing seRvices Ltd.

Sala Theodore Sialau ToalepaisamOa shiPPing seRvices Ltd.

Leilani Va’a-Tamatvaai hOgLund & tamati Law fiRm

sAn mArinoSimone ArcangeliavvOcatO e nOtaiO

Renzo BalsimelliufficiO uRbanistica

Dennis Beccariavv. eRika maRani

Gian Luca BelluzzistudiO cOmmeRciaLe beLLuzzi

Luciano BolliniRegistRO imPRese – ufficiO industRia, aRtigianatO e cOmmeRciO

Gianna BurgagnistudiO LegaLe e nOtaRiLe

Cecilia CardognastudiO LegaLe e nOtaRiLe

Debora CennistudiO LegaLe e nOtaRiLe

Alberto ChezzistudiO chezzi

Alessandro de Mattiaazienda autOnOma di statO PeR i seRvizi PubbLici

Simone GattiwORLd Line

Giovanni GuerrateLecOm itaLia san maRinO s.P.a.

Cinzia GuerrettiwORLd Line

Anna Maria LonferninistudiO LegaLe e nOtaRiLe

Erika Maraniavv. eRika maRani

Lucia MazzaufficiO tecnicO deL catastO

Gianlucca MinguzziantaO PROgetti s.P.a.

Lorenzo MorettistudiO LegaLe e nOtaRiLe

Alfredo NicoliniLawyeR

Sara PelliccionistudiO LegaLe e nOtaRiLe avv. matteO muLaROni - in assOciaziOne cOn bussOLetti nuzzO & assOciati

Cesare PisaniteLecOm itaLia san maRinO s.P.a.

Giuseppe RaginistudiO LegaLe e nOtaRiLe giusePPe Ragini

Roberto RaginiantaO PROgetti s.P.a.

Daniela ReffiufficiO tecnicO deL catastO

Marco Giancarlo RossinistudiO LegaLe e nOtaRiLe

Alessia ScaranostudiO scaRanO

Daniela Tombenis.m. studiO sPed

sÃo TomÉ And PrÍnciPe

seRviçOs aduaneiROs - simãO Jesus caRvaLhO afOnsO

Eudes AguiaraguiaR & PedROnhO studiO

Adelino Amado PereiraamadO PeReiRa & assOciadOs, sOciedade de advOgadOs

Rui AmaralstP cOunseL, membeR Of the miRanda aLLiance


Bilma Bandeira MandingaassembLeia naciOnaL - santO tOme y PRinciPe

Tânia CascaismiRanda cORReia amendOeiRa & assOciadOs - sOciedade de advOgadOs RL

Pascoal DaioPascOaL daiO - advOgadO & cOnsuLtOR

Cláudia do Carmo SantosmiRanda cORReia amendOeiRa & assOciadOs - sOciedade de advOgadOs RL

Amadeu GoncalvesmanueL ROque Ltda

Pedro GuiomarsuPeRmaRitime sãO tOmé

Celina Limaagency investment PROmOtiOn

Fernando Lima da TrindadeministRy Of PubLics wORks, geOgRaPhicaL-cadastRe, natuRaL ResOuRces, and enviROnment

Julio Martins JuniorRaPOsO beRnaRdO & assOciadOs

Raul Mota CerveiramiRanda cORReia amendOeiRa & assOciadOs - sOciedade de advOgadOs RL

Virna NevesstP cOunseL, membeR Of the miRanda aLLiance

Catarina NunesPwc PORtugaL

Guilherme Posser da CostaPOsseR da cOsta advOgadOs assOciadOs

Juscelino Ramos da CostaministRy Of PubLics wORks, geOgRaPhicaL-cadastRe, natuRaL ResOuRces, and enviROnment

Cosme Bonfim Afonso RitacâmaRa de cOméRciO, agRicuLtuRa e seRviçOs

Hugo RitateRRa fORma

Ana RoquemanueL ROque Ltda

José Manuel RoquemanueL ROque Ltda

Ilma Salvaterraguiché únicO PaRa emPResas

Cláudia Santos MalaquiasmiRanda cORReia amendOeiRa & assOciadOs - sOciedade de advOgadOs RL

Rui VeríssimosOaRes da cOsta

Teresa VeríssimosOaRes da cOsta

Leendert VerschoorPwc PORtugaL

sAudi ArABiA

eRnst & yOung

Bader A. AbaalkhailcaPitaL maRket authORity

Asad Abedithe Law fiRm Of hatem abbas ghazzawi & cO.

Fayyaz AhmadJOnes Lang LasaLLe

Ayman Hashim AI HashimdePaRtment Of zakat & incOme tax

Looaye M. AI-AkkasvinsOn & eLkins

Naif Bader AI-Harbiunified RegistRy - ministRy Of cOmmeRce & industRy

Maha H. AI-RashudicaPitaL maRket authORity

Mai Al AshgarbakeR & mckenzie

Majed Al HedayanchambeR Of cOmmeRce & industRy

Ahmad Al KassemtaLaL abu-ghazaLeh LegaL (tag-LegaL)

Faleh M. Al QahtanifReight sOLutiOns maRine seRvices

Joza Al RasheedbakeR & mckenzie

Khalid Al-AbdulkareemcLiffORd chance

Saud Al-AmmaribLake, casseLs & gRaydOn LLP

Nizar Ibrahim Al-Awwadsaudi cRedit buReau - simah

Rashad Al-BakricaPitaL maRket authORity

Fayez AldebsPwc saudi aRabia

Ali. R. Al-EdreesaL-bassam

Noura AlFahadbakeR & mckenzie

Nasser AlfarajabduLaziz i. aL-aJLan & PaRtneRs in assOciatiOn with bakeR & mckenzie Limited

Abdulkhaliq AlghamdidePaRtment Of zakat & incOme tax

Mansour AlhaidaryeveRsheds Law fiRm

Fatima AlhasanabduLaziz i. aL-aJLan & PaRtneRs in assOciatiOn with bakeR & mckenzie Limited

Abdullah Al-HashimaL-Jadaan & PaRtneRs Law fiRm

Omar AlHoshanaLhOshan cPas & cOnsuLtants - membeR Of RusseLL bedfORd inteRnatiOnaL

Mohammed Al-JadaanaL-Jadaan & PaRtneRs Law fiRm

Turki Al-JoufitatweeR educatiOnaL tRansPORtatiOn cOmPany

Saud AlmelhemdePaRtment Of zakat & incOme tax

Nabil Abdullah Al-Mubaraksaudi cRedit buReau - simah

Rami Ibrahim Alnajjarunified RegistRy - ministRy Of cOmmeRce & industRy

Amin Al-Obeidthe Law fiRm Of saLah aL-heJaiLan

Nawaf Alomaridhabaan and PaRtneRs

Ayedh Al-Otaibisaudi aRabian geneRaL investment authORity

Sultan Al-Qudirysaudi cRedit buReau - simah

Abdulaziz S. Al-SaifgeneRaL ORganizatiOn fOR sOciaL insuRance

Wisam AlSindiaLsindi Law fiRm

Mohammed Al-SoaibaL-sOaib Law fiRm

Mashhour AltubaishiRiyadh municiPaLity

Nader Al-WehibigeneRaL ORganizatiOn fOR sOciaL insuRance

Fahd Ibrahim Alzamilsaudi eLectRicity cOmPany

Haifa BahaianbakeR & mckenzie

Lamisse BajunaidaLsindi Law fiRm

John BalouziyehdentOns

Nada BashammakhaLsindi Law fiRm

Mothanna El GasseertRibOnian Law advisORs

Wassim El KhoueiryabduLaziz aLassaf and PaRtneRs

Emad El-HoutaLfanaR PRecast

E. Zayed F. AlwahilbiministRy Of Justice

Aisha GondalbakeR & mckenzie

Amgad HuseindentOns

Ghassan Mohammed KashmeericaPitaL maRket authORity

Paul LattocLiffORd chance

Caroline LongabduLaziz i. aL-aJLan & PaRtneRs in assOciatiOn with bakeR & mckenzie Limited

Khalid M. AlmaziedeLectRicity & cO-geneRatiOn ReguLatORy authORity

Zaid Mahayni

Rukn Eldeen MohammedOmRania & assOciates

Khaja Sabith MohiuddinfsL saudi cO Ltd.

Humaid U. Mudhaffrsaudi cRedit buReau - simah

Karim NassarabduLaziz i. aL-aJLan & PaRtneRs in assOciatiOn with bakeR & mckenzie Limited

Michael QuigleybLake, casseLs & gRaydOn LLP

Fazal Rahmanfawaz shawan custOms bORkeRs

Samer RahmehaLfanaR PRecast

Mohammad Arif Saeeddhabaan and PaRtneRs

Ayman Salemvague cOnsuLtant cOmPany

Nadeem ShaikhgLObe maRine seRvices cO.

Abdul ShakoorgLObe maRine seRvices cO.

Peter StansfieldaL-Jadaan & PaRtneRs Law fiRm


Faisal Tabbaadhabaan and PaRtneRs

Zahi YounesbakeR & mckenzie

Amjad Riaz ZafarfReight sOLutiOns maRine seRvices

Abdul Aziz ZaibagaLzaibag cOnsuLtants

Soudki ZawaydehPwc saudi aRabia

Ebaish Zebarthe Law fiRm Of saLah aL-heJaiLan

senegAl

bceaO

seneLec

sOciété civiLe PROfessiOnneLLe d’avOcats fRançOis saRR & assOciés

Khaled Abou El Houdacabinet kanJO kOita

Baba Aly BarroPRicewateRhOusecOOPeRs tax & LegaL sa

Ibrahima Diagnegainde 2000

Amadou Diouldé DialloministèRe de L’uRbanisme et de L’assainissement

Maciré DialloscP ndiaye & diagne, nOtaiRes assOciés

Abdoul Aziz DiengcentRe de gestiOn agRéé de dakaR

Abdou Birahim DiopdiRectiOn du deveLOPPement uRbain

Amadou Diopgainde 2000

Angelique Pouye Diopagence chaRgée de La PROmOtiOn de L’investissement et des gRands tRavaux

Fodé DiopaRt ingénieRie suaRL

Andrée Diop-Depretga 2 d

Yoro Diouf

Abdoulaye Dramecabinet abdOuLaye dRame

Cheikh Fallcabinet d’avOcat cheikh faLL

Khadidja Fayez Fall CissebceaO

Bakary Fayebds

Catherine Faye DiopORdRe des aRchitectes du sénégaL

Antoine GomisscP senghOR & saRR, nOtaiRes assOciés

Papa Bathie GueyeRma sénégaL

Matthias HubertPRicewateRhOusecOOPeRs tax & LegaL sa

Abdou Kader KonatéaRchitecte dPLg

Abdou Dialy Kanecabinet maîtRe abdOu diaLy kane

Mahi KanePRicewateRhOusecOOPeRs tax & LegaL sa

Sidy Abdallah Kanouteetude me sidy a. kanOuté

Ousseynou Lagnanebds

Cheikh Loum PouyefinkOne tRansit sa

Dame MbayetRansfRet dakaR

Saliou MbayehectO eneRgy

Birame Mbaye SeckdiRectiOn du deveLOPPement uRbain

Pierre MichauxPRicewateRhOusecOOPeRs tax & LegaL sa

Papa Alboury NdaoRma sénégaL

Amadou Ndiayecabinet d’avOcat cheikh faLL

Amadou Moustapha NdiayescP ndiaye & diagne, nOtaiRes assOciés

Elodie Dagneaux Ndiayeagence chaRgée de La PROmOtiOn de L’investissement et des gRands tRavaux

Macodou Ndourcabinet mOcOdOu ndOuR

Moustapha Ndoyecabinet maitRe mOustaPha ndOye

Joséphine NgomPRicewateRhOusecOOPeRs tax & LegaL sa

Ndieme Payecedaf - ministèRe de La Justice

Babacar Sallbds

Elhadji Madiop SenecOseLec

Daniel-Sédar SenghorscP senghOR & saRR, nOtaiRes assOciés

Yaya SowcadastRe senegaL

Codou Sow-Seckgeni & kebe

Traore Tamsir Ousmanetex cOuRRieR

Mohamed El Moustapha ToureRma sénégaL

serBiA

Pd eLektROdistRibuciJa beOgRad d.O.O.

Jelena AdamovichaRRisOns

Milos AndjelkovicwOLf theiss

Aleksandar AndrejicPRica & PaRtneRs Law Office

Aleksandar ArsicPwc seRbia

Stefan AtanaskovicemaRiĆ, maLiŠiĆ & dOstaniĆ O.a.d., cORResPOndent Law fiRm Of gide LOyRette nOueL

Slavko BingulaceRste gROuP immORent seRbia d.O.O.

Bojana BregovicwOLf theiss

Milan BrkovicassOciatiOn Of seRbian banks

Marina BulatovicwOLf theiss

Jovan CirkovichaRRisOns

Vladimir Dabićthe inteRnatiOnaL centeR fOR financiaL maRket deveLOPment

Tanja DanojevicživkOviĆ & samaRdžiĆ Law Office

Vladimir Dasićbdk advOkati attORneys-at-Law

Gili DekeldiRect caPitaL s d.O.O.

Lidija DjericLaw Offices POPOvic, POPOvic, samaRdziJa & POPOvic

Bozo DjogatovicmiLsPed

Uroš DjordjevićživkOviĆ & samaRdžiĆ Law Office

Jelena Kuveljic DmitricLaw Offices zecevic & Lukic

Veljko DostanicmaRiĆ, maLiŠiĆ & dOstaniĆ O.a.d., cORResPOndent Law fiRm Of gide LOyRette nOueL

Dragan DracaPwc seRbia

Jovana GavrilovicPRica & PaRtneRs Law Office

Jelena GazivodaLaw Offices JankOviĆ, POPOviĆ & mitiĆDanica GligorijevicPRica & PaRtneRs Law Office

Stefan GolubovichaRRisOns

Ana Jankovbdk advOkati attORneys-at-Law

Nemanja Kačavendaa.d. inteReuROPa, beLgRade

Irena Kalmićbdk advOkati attORneys-at-Law

Marija Karalićdmk tax & finance

Miodrag KlančnikmaRiĆ, maLiŠiĆ & dOstaniĆ O.a.d., cORResPOndent Law fiRm Of gide LOyRette nOueL

Filip KovacevicdeLOitte d.O.O.

Vidak KovacevicwOLf theiss

Ivan KrsikapaninkOviĆ Law Office

Zach Kuvizićkuvizic & tadic Law Office

Ruzica MacukatseRbian business RegisteRs agency

Miladin MaglovseRbian business RegisteRs agency

Rastko MalisicmaRiĆ, maLiŠiĆ & dOstaniĆ O.a.d., cORResPOndent Law fiRm Of gide LOyRette nOueL

Aleksandar MančevPRica & PaRtneRs Law Office

Ines Matijević-PapulinhaRRisOns

Maja MilojevićživkOviĆ & samaRdžiĆ Law Office

Petar MitrovickaRanOvic & nikOLic Law fiRm

Aleksandar MladenovićROkas inteRnatiOnaL Law fiRm

Dejan MrakovicdeLOitte d.O.O.

Vladislav Necićikea sRbiJa d.O.O.

Veljko NešićPRica & PaRtneRs Law Office

Dimitrije NikolićcaRgO t. weiss d.O.O.

Djurdje NinkovićninkOviĆ Law Office

Bojana NoskovwOLf theiss

Zvonko ObradovićseRbian business RegisteRs agency

Darija OgnjenovićPRica & PaRtneRs Law Office

Igor OljačićadvOkatska kanceLaRiJa OLJaŠiĆVladimir PerićPRica & PaRtneRs Law Office

Ana PetrovicwOLf theiss

Mihajlo PricaPRica & PaRtneRs Law Office


Branimir RajsickaRanOvic & nikOLic Law fiRm

Sonja SehovacživkOviĆ & samaRdžiĆ Law Office

Dunja SiljakkaRanOvic & nikOLic Law fiRm

Radmila SpasicdeLta ReaL estate

Mirjana StankovicdeveLOPment cOnsuLting gROuP

Dragana Stanojevićusaid business enabLing PROJect - by caRdnO emeRging maRkets usa

Milica StojanovicLaw Offices JankOviĆ, POPOviĆ & mitiĆPetar StojanovićJOksOvic, stOJanOvic and PaRtneRs

Robert SundbergdeveLOPment cOnsuLting gROuP

Ana TomicJOksOvic, stOJanOvic and PaRtneRs

Jovana TomićživkOviĆ & samaRdžiĆ Law Office

Snežana TosićseRbian business RegisteRs agency

Tanja UngurankaRanOvic & nikOLic Law fiRm

Srećko VujakovićmORavČeviĆ, vOJnOviĆ & zdRavkOviĆ u saRadnJi sa schonheRR

Ivan Vujicicnis a.d. saLes and distRibutiOn bLOc

Tanja Vukotić MarinkovićseRbian business RegisteRs agency

Milena Vuković BuhaaJiLOn sOLutiOns

Miloš VulićPRica & PaRtneRs Law Office

Uros ZigicmaRiĆ, maLiŠiĆ & dOstaniĆ O.a.d., cORResPOndent Law fiRm Of gide LOyRette nOueL

Miloš ŽivkovićživkOviĆ & samaRdžiĆ Law Office

Igor ŽivkovskiživkOviĆ & samaRdžiĆ Law Office

seychelles

centRaL bank Of seycheLLes

cOmPany and Land RegistRy

POOL & PateL

PubLic utiLities cORPORatiOn

seycheLLes Licensing authORity

seycheLLes PLanning authORity

seycheLLes PORts authORity

seycheLLes RegistRaR geneRaL

seycheLLes Revenue cOmmissiOn

tRend eneRgy

Frank D.R. AllyattORney-at-Law

Sumita AndreJudiciaRy Of the seycheLLes

Justin BacharieeLectRicaL cOnsuLtant seycheLLes

Denis BarbeministRy Of Land use and hOusing

Marie-Angele BarbeJudiciaRy Of the seycheLLes

Joelle BarnesJudiciaRy Of the seycheLLes

Oliver Bastienneey seycheLLes

Cyril BonnelameOceana fisheRies

325AcknowledgmenTs

France Gonzalves BontebaRRisteRs nOtaRy PubLic

Juliette ButleraPPLeby

Francis Chang-SamLaw chambeRs Of fRancis chang-sam

Antony DerjacquesdeRJacques & eLizabeth chambeRs

Alex Ellenbergeradd LOcus aRchitects Ltd.

Juliana EsticotJudiciaRy Of the seycheLLes

Jimmy FinesseministRy Of LabOuR and human ResOuRce deveLOPment

Bernard GeorgesgeORges & geORges

Brian JuliebRian JuLie Law chambeRs

Durai KarunakaranJudiciaRy Of the seycheLLes

Conrad LablachePaRdiwaLLa twOmey LabLache

Justin Low-thionLt eLectRicaL cOnsuLtancy

Gerard MaurelgeRaRd mauReL nOtaRy PubLic

Malcolm MolleraPPLeby

Marcus Naikenhunt, deLteL & cO. Ltd.

Margaret NouricestamP duty cOmmissiOn

Zara PardiwallaPaRdiwaLLa twOmey LabLache

Khothai Pillayey seycheLLes

Joe PoolJOe POOL assOciates

Lucie Antoinette PoolattORney

N. RamaniRagaum financiaL & tax cOnsuLtants

John RenaudattORney-at-Law

Lisa RouillonattORney-at-Law

Serge RouillonattORney-at-Law

Divino SabinoPaRdiwaLLa twOmey LabLache

Anthony Savy de St. MauriceaquaRius shiPPing agency Ltd.

Kieran B. ShahbaRRisteR & attORney-at-Law

Brohnsonn WinslowwinsLOw naya cOnsuLting

sierrA leoneAmos Odame AdjeiPwc ghana

Alfred Akibo-BettsnatiOnaL Revenue authORity

Gideon Ayi-OwooPwc ghana

Abdul Akim BanguraassOciatiOn Of cLeaRing and fORwaRding agencies sieRRa LeOne

Mallay F. BanguranatiOnaL POweR authORity

Mohamed Sahid BanguramacauLey, banguRa & cO.

Philip Bangurabank Of sieRRa LeOne

Ayesha BedweiPwc ghana

Cheryl Blakeb&J PaRtneRs

Sonia BrownecLas cOnsuLt Ltd.

Beatrice ChaytorchaRiOt eight

Leslie Theophilus ClarksonahmRy seRvices

Kpana M. ContehnatiOnaL Revenue authORity

Michaela Kadijatu ContehwRight & cO.

Sahid ContehnatiOnaL Revenue authORity

Ibrahim Dumbuyabank Of sieRRa LeOne

Momoh DumbuyanatiOnaL POweR authORity

Manilius GarberJaRRett-yaskey, gaRbeR & assOciates: aRchitects (Jyga)

Emilia GbomorcLas cOnsuLt Ltd.

Olive Gooding AjaxcORPORate affaiRs cOmmissiOn Of sieRRa LeOne

Cyril JallohnatiOnaL sOciaL secuRity and insuRance tRust

Ransford JohnsonLambeRt & PaRtneRs, PRemieRe chambeRs

Henrietta JohnstoncLas cOnsuLt Ltd.

Francis KaifalawRight & cO.

Mariama Seray KallaygOveRnment Of sieRRa LeOne

A. Santos KamaranatiOnaL Revenue authORity

Alieyah Keita


Peter Larvaibank Of sieRRa LeOne

Millicent Lewis-OjumucLas cOnsuLt Ltd.

Michala MackaycORPORate affaiRs cOmmissiOn Of sieRRa LeOne

Corneleius Max-Williamsdestiny shiPPing agencies Ltd.

Mohamed Pa Momoh FofanahedRina chambeRs

Tamba P. NgegbaministRy Of wORks, hOusing and infRastRuctuRe (mwh&i)

Sidney OjumucLas cOnsuLt Ltd.

John Dudley Okrafo-SmartcLas cOnsuLt Ltd.

Afolabi OluwolecustOmeRwORth

Christopher J. PeacockseRPicO tRading enteRPRises

Alusine SesayJudiciaRy Of sieRRa LeOne

Mohamed Sherrington SamuraJudiciaRy Of sieRRa LeOne

Fatmata SoriewRight & cO.

Valisius Thomasadvent chambeRs

Mohamed Ahmad TunisahmRy seRvices

Donald WilliamsnatiOnaL Revenue authORity

Franklyn WilliamssieRRa LeOne business fORum Ltd.

Yada Williamsyada wiLLiams and assOciate

Claudius Williams-TuckerkPmg

Rowland WrightwRight & cO.

singAPore

aLLen & gLedhiLL LLP

chiP eng seng cORPORatiOn Ltd.

eRnst & yOung

Rdc aRchitects

Lim Ah KuansP POweRgRid Ltd.

Yvonne AngPubLic utiLities bOaRd

Caroline BerubehJm asia Law & cO LLc

Malcolm BH TaninsOLvency & PubLic tRustee’s Office

YC CheeRsm chiO Lim LLP

Hooi Yen ChinPOLaRis Law cORPORatiOn

Koon Fun ChinuRban RedeveLOPment authORity

Ng Chin LocksP POweRgRid Ltd.

Wee Ping ChoonaccOunting & cORPORate ReguLatORy authORity, acRa

Kit Min Chyetan Peng chin LLc

Miah FokcRedit buReau singaPORe Pte. Ltd.

Joseph Foothe natiOnaL enviROnment agency

Sandy FoodRew naPieR

Irene Ho Tze SiangbuiLding & cOnstRuctiOn authORity

Lim JoleneministRy Of tRade & industRy

Stephanie KamministRy Of tRade & industRy

You Ying Karen HsuwOng tan & mOLLy Lim LLc

Soo How KohPwc singaPORe

Wong Kum HoongeneRgy maRket authORity

Ashok Kumar

Huen Poh LaiRsP aRchitects PLanneRs & engineeRs (Pte.) Ltd.

K. LathaaccOunting & cORPORate ReguLatORy authORity, acRa

Yvonne LayministRy Of finance

Lee Lay SeeRaJah & tann LLP

James Leongstate cOuRts

Yik Wee LiewwOng PaRtneRshiP LLP

Carrie LimPwc singaPORe

William LimcRedit buReau singaPORe Pte. Ltd.

Eugene LuahdRew naPieR

Madan MohanyeO-LeOng & Peh LLc

Girish NaikPwc singaPORe

Daryl Ngdnkh LOgistics

Eddee Ngtan kOk quan PaRtneRshiP

Beng Hong OngwOng tan & mOLLy Lim LLc

Shawn Poontan kOk quan PaRtneRshiP

Lilian QuahministRy Of manPOweR

Teck Beng QuekLand tRansPORt authORity

Shari Rasanayagamkinetica Pte. Ltd., in assOciatiOn with keLvin chia PaRtneRshiP

Douglas Tansteven tan RusseLL bedfORd Pac - membeR Of RusseLL bedfORd inteRnatiOnaL

Hak Khoon TaneneRgy maRket authORity

Siu Ing TengsingaPORe Land authORity

Keith Tneetan kOk quan PaRtneRshiP

Swee Chien TohaccOunting & cORPORate ReguLatORy authORity, acRa

Peck Wongstate cOuRts

Siew Kwong WongeneRgy maRket authORity

Elaine YeosingaPORe custOms

Jennifer YeoyeO-LeOng & Peh LLc

Jennifer YipbuiLding & cOnstRuctiOn authORity

Isaac YongfiRe safety & sheLteR dePaRtment

Stefanie Yuen ThiotsmP Law cORPORatiOn

slovAk rePuBlicJan BronisweinhOLd LegaL

Ján BudinskýcRif - sLOvak cRedit buReau, s.R.O.

Peter ČavojskýcLs ČavOJskÝ & PaRtneRs, s.R.O.

Katarína ČechováČechOvá & PaRtneRs s.R.O.

Tomas CermakweinhOLd LegaL

Tomas Cibulawhite & case s.R.O.

Jan DvoreckygReen integRated LOgistics (sLOvakia) s.R.O.

Matúš FojtlgeOdesy, caRtOgRaPhy and cadastRe authORity

Simona HalákováĆechOvá & PaRtneRs s.R.O.

Tatiana HluskovaministRy Of ecOnOmy

Peter Hodálwhite & case s.R.O.

Katarina HodalovaĆechOvá & PaRtneRs s.R.O.

Veronika HrušovskáPRk PaRtneRs s.R.O.

Lucia HuntatováJnc LegaL s.R.O.

Miroslav JaleczáPadOsLOvenská distRibuČná as

Tomáš Kamenecdedák & PaRtneRs

Marián KapeczáPadOsLOvenská distRibuČná as

Kristina Klenovawhite & case s.R.O.

Roman KonradPROfinam, s.R.O.

Miroslav KopacnatiOnaL bank Of sLOvakia

Peter KovacministRy Of ecOnOmy

Karol KovácsnOtaRska kOmORa sLOvenskeJ RePubLiky

Lukas Kralovicwhite & case s.R.O.

Maria MalovcovaPwc sLOvakia

Jakub Malýdetvai Ludik maLÝ udvaROs


Nina MolcanovaPwc sLOvakia

Nikoleta MolnárovácLs ČavOJskÝ & PaRtneRs, s.R.O.

Miloš NagyzáPadOsLOvenská distRibuČná as

Jaroslav NiznanskyJnc LegaL s.R.O.

Andrea OlšovskáPRk PaRtneRs s.R.O.

Peter OndrejkaministRy Of ecOnOmy

Simona Rapaváwhite & case s.R.O.

Diana RégiováČechOvá & PaRtneRs s.R.O.

Marek Samošwhite & case s.R.O.

Zuzana SatkovaPwc sLOvakia

Christiana SerugovaPwc sLOvakia

Michal SimunicČechOvá & PaRtneRs s.R.O.

Jakub SkalošministRy Of ecOnOmy

Jaroslav ČkubalPRk PaRtneRs s.R.O.

Katarina TrpkovaweinhOLd LegaL

Otakar WeisPwc sLOvakia

Dagmar ZukalovázukaLOvá - advOkátska kanceLáRia s.R.O.

sloveniA

administRatiOn unit LJubLJana

Law Office gRegOR zuPanČiČ

Anze ArkoOdi Law fiRm

Lana BrlekPwc cROatia

Črtomir BrvareneRgy agency Of the RePubLic Of sLOvenia

Miodrag DordevicsuPReme cOuRt Of the RePubLic Of sLOvenia

Maša DrkušićOdi O.P.d.O.O.

Ana FilipovfiLiPOv O.P.d.O.O. in cOOPeRatiOn with schOenheRR RechtsanwaLte gmbh

Tina Fuchsbank Of sLOvenia

Tajka GolobgROss & gOLOb

Alenka GorenćićdeLOitte

Mira GoršićPwc sLOvenia

Eva GostisaJadek & Pensa d.O.O. - O.P.

Hermina Govekar VičičkReditni biRO sisbOn, d.O.O.

Damijan GregorcLaw fiRm miRO senica and attORneys Ltd.

Damjana Iglićbank Of sLOvenia

Branko IlićOdi O.P.d.O.O.

Uroš IlićOdi Law fiRm

Andraž JadekJadek & Pensa d.O.O. - O.P.

Andrej JarkovičLaw fiRm JanežiČ & JaRkOviČ Ltd.

Jernej Jerajcms LegaL

Sabina JerebministRy fOR enviROnmentaL and sPatiaL PLanning

Boris KastelicfinanciaL institutiOn Of the RePubLic Of sLOvenia

Miro KošaknOtaRy Office kOŠak

Tjaša LahovnikOdvetniki ŠeLih & PaRtneRJi

Borut LeskovecJadek & Pensa d.O.O. - O.P.

Tanja MagisterdeLOitte

Jera MajzeljOdvetniki ŠeLih & PaRtneRJi

Matjaž MiklavčičsOdO d.O.O.

Bojan MlajeneRgy agency Of the RePubLic Of sLOvenia

Mojca MuhaLaw fiRm miRO senica and attORneys Ltd.

Evelina NovakPwc sLOvenia

Ela Omersacms LegaL

Aljaz PermeministRy Of Justice

Nataša Pipan-NahtigalOdvetniki ŠeLih & PaRtneRJi

Petra PlevnikLaw fiRm miRO senica and attORneys Ltd.

Bojan PodgoršeknOtaRiat

Jasmina RešidovićnOtaRy Office kOŠak

Konstanca RettingerkReditni biRO sisbOn, d.O.O.

Marijana RistevskiPwc sLOvenia

Ema RodeministRy Of finance

Patricija RotJadek & Pensa d.O.O. - O.P.

Bostjan SedmakOdvetnik sedmak

Branka SedmakJadek & Pensa d.O.O. - O.P.

Andreja Škofič KlanjšćekdeLOitte

Teja SkrtbdO svetOvanJe d.O.O.

Zoran SkubicministRy Of Justice

Nives SlemenjakschOenheRR

Petra SmolnikarschOenheRR

Rok StarcnOtaRy Office kOŠak

Gregor StrojinsuPReme cOuRt Of the RePubLic Of sLOvenia

Tilen TerlepOdvetniki ŠeLih & PaRtneRJi

Melita TropLaw fiRm miRO senica and attORneys Ltd.

Katja WostnerbdO svetOvanJe d.O.O.

Nina ŽefrandeLOitte

Nina ZupansuPReme cOuRt Of the RePubLic Of sLOvenia

Tina Žvanut MiočJadek & Pensa d.O.O. - O.P.

solomon islAnds

ministRy fOR Justice and LegaL affaiRs

Pacific aRchitects Ltd.

Rodney BegleytRadcO shiPPing

Chris HapaPacific LawyeRs

Jarrod Harringtonasian deveLOPment bank

Sebastian IlalabJs agencies Ltd.


Veronica ManedikaministRy Of cOmmeRce, industRy, LabOR and immigRatiOn

Dennis McGuiresOL - Law

Wayne MorrismORRis & sOJnOcki chaRteRed accOuntants

Maurice NonipitukRameR ausencO

Leonard SaiisPaRk eLectRicaL seRvices

Vaelaty SilasministRy Of Justice and LegaL affaiRs

Gregory Joseph SojnockimORRis & sOJnOcki chaRteRed accOuntants

Makario Tagini

Selwyn TakanaministRy Of finance and tReasuRy

Whitlam K. TogamaewhitLam k tOgamae LawyeRs

Yolande Yates

souTh AFricA

adams & adams

bidvest PanaLPina LOgistics

city Of JOhannesbuRg - buiLding PLan administRatiOn

Douglas AinsliedentOns

Ross Alcockens

Claire BarclaycLiffe dekkeR hOfmeyR inc.

Lauren BeckerweRksmans inc.

Kobus BlignautattORney

Tony BoltontOny bOLtOn aRchitect

Dieter Brandtmma aRchitects

Brendon Christianbusiness Law bc

Karin CoodeciPc (cOmPanies and inteLLectuaL PROPeRty cOmmissiOn)

Beric Croomeens

Haydn DavieswebbeR wentzeL

Gretchen de Smitens

Heather Doddsavage + dOdd aRchitects

Pieter FaberPwc sOuth afRica

Elise GibsongROsskOPff LOmbaRt huybeRechts & assOciates aRchitects

Paul GisbymObiLek eLectRicaL cOntRactORs

Kim GossbOwman giLfiLLan inc.

Anine GreefftRansuniOn

Tobie JordaancLiffe dekkeR hOfmeyR inc.

J. Michael JudinJudin cOmbRinck inc. attORneys

Lisa KoenigtRansuniOn

Christa KoklowciPc (cOmPanies and inteLLectuaL PROPeRty cOmmissiOn)

Lloyd LangenhovenbOwman giLfiLLan inc.

Johnathan LeibbrandtwebbeR wentzeL

Eric LevensteinweRksmans inc.

Amanda LotheringenciPc (cOmPanies and inteLLectuaL PROPeRty cOmmissiOn)

Thomas MakamoRivOningO engineeRs

Kyle MandyPwc sOuth afRica

Joey MathekgaciPc (cOmPanies and inteLLectuaL PROPeRty cOmmissiOn)

Nokwanda MdletsheciPc (cOmPanies and inteLLectuaL PROPeRty cOmmissiOn)

Burton MeyercLiffe dekkeR hOfmeyR inc.

Gabriel MeyernORtOn ROse fuLbRight sOuth afRica

Katlego Mmuoe

Gordon MokgoroanebOwman giLfiLLan inc.

Kacey MosesafRican seas fReight fORwaRdeRs

Sizwe MsimangbOwman giLfiLLan inc.

Davina MyburghtRansuniOn

Graeme PalmergaRLicke & bOusfieLd inc.

Kwanele Radebethe standaRd bank Of sOuth afRica Limited

Philippa Reyburnens

Lucinde RhoodiecLiffe dekkeR hOfmeyR inc.

Shirley SalvoldieskOm

Marc SchulmanbOwman giLfiLLan inc.

Andres SeppOffice Of the chief RegistRaR Of deeds

Richard SheinbOwman giLfiLLan inc.

David ShortfaiRbRidges attORneys

Archana SinhaRcs Pvt. Ltd. business advisORs gROuP

Arvind SinhaRcs Pvt. Ltd. business advisORs gROuP

Rajat Ratan SinhaRcs Pvt. Ltd. business advisORs gROuP

Ian StathambdO

Riaan StippPwc sOuth afRica

Jane StrydomtRansuniOn

Roxanna ValayathummeRvyn taback incORPORated

Zarene van den BerghPwc sOuth afRica

Zarene ViljoenPwc sOuth afRica

St Elmo WilkenmeRvyn taback incORPORated

Gareth Williams-WynnkaRteR maRgub & assOciates

Merwyn WolderRedLOw sOLaR POweR

Andrew WoodgROsskOPff LOmbaRt huybeRechts & assOciates aRchitects

souTh sudAn

ministRy Of eLectRicity and dams

Roda Allison DokoloLOmORO & cO. advOcates

Monyluak Alor KuolLibeRty advOcates LLP

327AcknowledgmenTs

Jimmy ArabasOuth sudan engineeRing cOunciL

Premal BataviyainfOtech gROuP

Soro Edward EliimPORt fORum inteRnatiOnaL Limited

Alier Jok LughRhinO staRs

Benson KaruiruuaP insuRance sudan Limited

Kamba KenyidePaRtment Of hOusing

Biju Kumar MSbOLLORé afRica LOgistics

Hellen Achiro LotaracentRaL equatORia ministRy Of LabOR, PubLic seRvice & human ResOuRces

Robert LwokisOuth sudan Land cOmmissiOn

Petro Maduk DengqataR natiOnaL bank sOuth sudan

Kris MbayauaP insuRance sudan Limited

MinakshiinfOtech gROuP

Issa MuzamilJuba assOciated advOcates

Peter Atem NgorRhinO staRs

Hannington O. Ouko

Lomoro Robert BullenLOmORO & cO. advOcates

Sara Seyoumx-Reme aRchitects

Paul WanambukoaccOuntant

sPAinBasilio AguirreRegistRO de La PROPiedad de esPaña

Angel Alonso HernándezuRía & menéndez, membeR Of Lex mundi

Serena Argente EscartínRaPOsO beRnaRdO & assOciadOs

Ana ArmijoashuRst LLP

Ana Galán ArquiagacLeaneRgetic seeRs sOLutiOns sLu

Antonio BautistacLeaneRgetic seeRs sOLutiOns sLu

Denise BejaranoPéRez - LLORca

Andrés BerralcLiffORd chance

Vicente BootelloJ&a gaRRigues sLP

Agustín BouJausas

Antonio BravoeveRsheds nicea

Laura CamarerobakeR & mckenzie

Rosalia CambronerodiRecciOn geneRaL de vias PubLicas y PubLicidad exteRiOR

Jesús CamyRegistRO de La PROPiedad gRanada 6

Ignacio Castrillón JorgeibeRdROLa distRibución eLéctRica, sau

Lorenzo Clemente NaranjoJ&a gaRRigues sLP

Miguel Cruz AmorósPwc sPain

Guillermo De La Cruz GarcíacOneRsa - gRuPO PROingec

Pelayo de Salvador MorelldesaLvadOR ReaL estate LawyeRs

Ana del ValleRegistRO bienes muebLes de esPana

Iván Delgado GonzálezPéRez - LLORca

Berta DiagouRía & menéndez, membeR Of Lex mundi

Rossanna D’OnzabakeR & mckenzie

Iván EscribanoJ&a gaRRigues sLP

Jordi G. Faurefiabci

Antonio FernándezJ&a gaRRigues sLP

Luis Fernandez Del PozocOLegiO de RegistRadORes de La PROPiedad y meRcantiLes de esPaña

Adriadna Galimanygómez-acebO & POmbO abOgadOs

Silvia GarcíadeLOitte abOgadOs

Valentín García GonzálezcuatRecasas, gOnçaLves PeReiRa

Ignacio García SilvestrebakeR & mckenzie

Borja García-AlamánJ&a gaRRigues sLP

Pedro Garrido ChamorronOtaRía PeRaLes-faRRés

Cristino GomezaRkitandem sL

Juan Ignacio Gomeza VillanOtaRiO de biLbaO

Carlos Rueda Gómez-Calcerradagómez-acebO & POmbO abOgadOs

Alvaro González-EscaladaLOgesta

Wenceslao Gracia ZubirigRacia caRabantes abOgadOs

David Grasa GraellmOneReO, meyeR & maRineL-LO abOgadOs sLP

Carlos HernándezmetROPOLitana de aduanas y tRansPORtes & icOntaineRs.cOm

Juan Miguel Hernandez HerrerauRía & menéndez, membeR Of Lex mundi

Gabriele HofmannfOuRLaw abOgadOs

Alejandro Huertas LeónJ&a gaRRigues sLP

Alberto LorenzobancO de esPaña

Julio Isidro LozanoLva Luis vidaL + aRchitects

Joaquin MaciasashuRst LLP

Alberto ManzanaresashuRst LLP

Gregorio Marañon MedinamaRañOn LOngORia sL

Daniel Maríngómez-acebO & POmbO abOgadOs

Carlos MartinL35 aRchitects

Sergio Martinequifax ibeRica

Ignacio Martín Martín FernándezcazORLa abOgadOs, sLP

Jorge Martín-FernándezcLiffORd chance

Alberto Matagómez-acebO & POmbO abOgadOs

José Manuel MateoJ&a gaRRigues sLP

Valentin Merino LopezvaLentin meRinO aRquitectOs sL

Alberto Monreal LasherasPwc sPain

Pedro Moreira dos Santossca LegaL

Eva Mur MestrePwc sPain

Pedro NeiracazORLa abOgadOs, sLP

Alejandro Nuñez JimenezcLeaneRgetic seeRs sOLutiOns sLu

Rafael Núñez-LagosuRía & menéndez, membeR Of Lex mundi

Álvaro Felipe Ochoa PinzónJ&a gaRRigues sLP

Juan OñateLinkLateRs

Isabel PalacioscLiffORd chance

Carla Palau Seguragómez-acebO & POmbO abOgadOs

Daniel Parejo BallesterosJ&a gaRRigues sLP

Julio Peralta de Arribawhite & case

Maria Jose Perez MartincOLegiO de RegistRadORes de La PROPiedad y meRcantiLes de esPaña

Ignacio QuintanaPwc sPain


Álvaro RifáuRía menéndez

Eduardo Rodríguez-RovirauRía & menéndez, membeR Of Lex mundi

Álvaro RojoJ&a gaRRigues sLP

Javier Romeutiba inteRnaciOnaL sa

Irene Rueda Liñaresgómez-acebO & POmbO abOgadOs

Jaime SalvadorRusseLL bedfORd esPaña auditORes y cOnsuLtORes sL - membeR Of RusseLL bedfORd inteRnatiOnaL

Marta Sánchez-Blancowhite & case

Eduardo Santamaría MoralJ&a gaRRigues sLP

Ramón SantillánbancO de esPaña

Pablo Santos FitadeLOitte abOgadOs

Marcos SoberónLinkLateRs

Raimon TagliaviniuRía menéndez

Francisco Téllez de GregoriofOuRLaw abOgadOs

Adrián TheryJ&a gaRRigues sLP

Ivan Tintore SubiranametROPOLitana de aduanas y tRansPORtes & icOntaineRs.cOm

Roberto Tojo Thomas de CarranzacLiffORd chance

Victoriano TraviesostePinLaw sLP

Alejandro VallsbakeR & mckenzie

Adrian Verdegay MenamayeR bROwn inteRnatiOnaL LLP

Juan VerdugoJ&a gaRRigues sLP

Fernando Vives RuizJ&a gaRRigues sLP

sri lAnkAAsanka AbeysekeratiRucheLvam assOciates

Shanaka AmarasingheJuLius & cReasy

Nihal Sri AmeresekerecOnsuLtants 21 Ltd.

Surangi ArawwawalaPwc sRi Lanka

Peshala Attygallenithya PaRtneRs

Senajith DasanayakeceyLOn eLectRicity bOaRd

Savantha De Saramd.L. & f. de saRam

Chamari de Silvaf.J. & g. de saRam, membeR Of Lex mundi

Manjula Ellepolaf.J. & g. de saRam, membeR Of Lex mundi

Ayomi FernandoemPLOyeRs’ fedeRatiOn Of ceyLOn

Mayuri Fernandod.L. & f. de saRam

Ranil GamagesuPeR neat technOLOgy Pvt. Ltd.

Thambippillai GobalasingamdeLOitte

Jivan Goonetilleked.L. & f. de saRam

Naomal Goonewardenanithya PaRtneRs

Ramal GunasekeraLan management deveLOPment seRvice

Thilanka Namalie HaputhanthrieJuLius & cReasy

M. Basheer IsmaildeLOitte

David JacobdeLLOgistics inteRnatiOnaL Pvt. Ltd.

Sonali Jayasuriya-Rajapaksed.L. & f. de saRam

Sanjaya JayawardenePROgRessive design assOciates

Niral KadawatharatchiefReight Links inteRnatiOnaL (Pte.) Ltd.

Yudhishtran KanagasabaiPwc sRi Lanka

Charana Kanankegamagef.J. & g. de saRam, membeR Of Lex mundi

Neelakandan KandiahneeLakandan & neeLakandan

Uma Kitulgodaf.J. & g. de saRam, membeR Of Lex mundi

Janaka LakmalcRedit infORmatiOn buReau Ltd.

Nirosha PeiristiRucheLvam assOciates

Nissanka PereraPwc sRi Lanka

Hiranthi RatnayakePwc sRi Lanka

Sanjeewanie RatnayakecRedit infORmatiOn buReau Ltd.

Janath Silvasa engineeRs

Volya SiriwardanatiRucheLvam assOciates

Priya SivagananathanJuLius & cReasy

A.H. SumathipalaneeLakandan & neeLakandan

Harshana SuriyapperumasecuRities & exchange cOmmissiOn

J.M. SwaminathanJuLius & cReasy

Bandula S. TilakasenaceyLOn eLectRicity bOaRd

Dhanika UmagiliyaamaRasuRiya assOciates


Shehara Variaf.J. & g. de saRam, membeR Of Lex mundi

Charmalie WeerasekeraLawyeR

Sheanda Wijetungenithya PaRtneRs

sT. kiTTs And nevis

scOtiabank

Michella Adrienthe Law Offices Of micheLLa adRien

Neil CoatesgRant thORntOn

Jan DashLibuRd and dash

Rayane DowdenwebsteR Law fiRm

Barbara L. HardtmanhaRdtman & assOciates

Dahlia JosephdanieL bRantLey & assOciates

Damian E. S. KelsickkeLsick, wiLkin and feRdinand

Adeola MooreinLand Revenue authORity

Rhonda Nisbett-BrownehendeRsOn LegaL chambeRs

Fonsonia O’Garro-LewisbRisbane O’gaRRO aLvaRanga

Shuanette PembertongRant thORntOn

Larkland M. RichardsLaRkLand m. RichaRds & assOciates

Reginald RichardsR & R eLectRicaL engineeRing aiR cOnditiOning & RefRigeRatiOn seRvices Ltd.

Adrian ScantleburyscantLebuRy Law Office

Marva Thompsonst. kitts eLectRicity dePaRtment

Sanshe N.N. Thompsonst. kitts eLectRicity dePaRtment

Lennox WarnerLennOx waRneR and PaRtneR

Collin WilliamsROyaL LOgistics

Rodney WilsonhOme designs

sT. luciAClive AntoineministRy Of sustainabLe deveLOPment, eneRgy, science and technOLOgy

Thaddeus M. Antoinetm antOine PaRtneRs

Natalie AugustingLitzenhiRn augustin & cO.

Oswald AugustinJOsePh shiPPing

Judge Francis BelleeasteRn caRibbean suPReme cOuRt

Vincent Bolandbank Of saint Lucia Limited

Sardia Cenac-ProsperefLOissac fLeming & assOciates

Glenn CharlemagnesuPeRiOR shiPPing seRvices

Desma F. CharlesRegistRy Of cOmPanies and inteLLectuaL PROPeRty

Willibald CharlesbaROn shiPPing & bROkeRage inc.

Delia DanielchambeRs

Raquel Du Boulay-Chastanetdu bOuLay, anthOny & cO.

Geoffrey DuboulayfLOissac fLeming & assOciates

Michael DuboulayfLOissac fLeming & assOciates

Brenda M. DuncanbdO st. Lucia

Lydia FaisalRichaRd fRedeRick and Lydia faisaLs’ chambeRs

Fiona HinksonnatiOnaL cOmPetitiveness and PROductivity cOunciL

Brenda Floissac-FlemingfLOissac fLeming & assOciates

Peter I. FosterPeteR i. fOsteR & assOciates

Daniel FrancisnORman fRancis chambeRs

Peterson D. FrancisPeteRsOn d. fRancis wORLdwide shiPPing & custOms seRvices Ltd.

Carol J. GedeonchanceRy chambeRs

Garth Georgest. Lucia eLectRicity seRvices Ltd.

Zilta George-LesliewateR & seweRage cOmPany Of saint Lucia (wascO)

Trudy O. GlasgowtRudy O. gLasgOw & assOciates

Cheryl Goddard-DorvillefLOissac fLeming & assOciates

Esther Greene-ErnesgReene, neLsOn & assOciates

Claire Greene-MalaykhanPeteR i. fOsteR & assOciates

Shan GreerfLOissac fLeming & assOciates

Kenrick HaynesinLand Revenue dePaRtment Of saint Lucia

Natasha JameseasteRn caRibbean suPReme cOuRt

John LarcherJ.h. LaRcheR’s eLectRics Ltd.

Kareem LarcherJ.h. LaRcheR’s eLectRics Ltd.

Cuthbert McDiarmedministRy Of PhysicaL PLanning, hOusing, and uRban RenewaL

Stephen McnamaramcnamaRa & cO.

Frank V. MyerskPmg saint Lucia

Winston C. PaultRinity st. Lucia Limited

Richard PeterkingRant thORntOn

Paul PopoLand RegistRy

Joanna Raynold-ArthurtonministRy Of PhysicaL PLanning, hOusing, and uRban RenewaL

Martin S. ReneeRenee’s cOnstRuctiOn cOmPany

Matthew T. SargusinghtRi-finity assOciates

Catherine SealysPROcuRement seRvices inteRnatiOnaL

J. Wendell SkeetePkf inteRnatiOnaL

Anya TrimgRant thORntOn

Avery TrimministRy Of PhysicaL PLanning, hOusing, and uRban RenewaL

Leandra Gabrielle VerneuilchambeRs Of JennifeR Remy & assOciates

George Victorinst. Lucia fiRe seRvice

Mark WilliamsonRideR Levett bucknaLL

sT. vincenT And The grenAdinesMichaela N. AmbrosebaPtiste & cO. Law fiRm

Kay R.A. Bacchus-Brownekay bacchus-bROwne chambeRs

Rene M. BaptistebaPtiste & cO. Law fiRm

Odelinda BarbourbaPtiste & cO. Law fiRm inc.

Anthony BowmanministRy Of hOusing, infORmaL human settLements, Lands and suRveys

Mikhail A.X. CharlesbaPtiste & cO. Law fiRm

Syran Clarkethe bank Of nOva scOtia - st. vincent and the gRenadines

Stanley DeFreitasdefReitas & assOciates

Vilma Diaz de GonsalvesbdO easteRn caRibbean

Theona R. Elizee-StapletoncOmmeRce & inteLLectuaL PROPeRty Office (ciPO)

Nerissa GittensdePaRtment Of LabOuR

Zhinga Horne EdwardsLaw chambeRs Of zhinga hORne edwaRds

Stanley JohneLizabeth Law chambeRs

Isaac Legairdennings

Moulton MayersmOuLtOn mayeRs aRchitects

Martin SheencOmmeRce & inteLLectuaL PROPeRty Office (ciPO)

Shelford StoweministRy Of hOusing, infORmaL human settLements, Lands and suRveys

Arthur F. WilliamswiLLiams & wiLLiams

st. vincent eLectRicity seRvices Ltd.

sudAnOmer Abdel AtiOmeR abdeLati Law fiRm

Wael Abdinsudanese cOmmeRciaL Law Office

Mohammed Abdullah Mohammedsdv LOgistics

Mohamed Ibrahim AdamdR. adam & assOciates

Al Fadel Ahmed Al MahdiaL mahdi Law Office

Emtinan Aliciasa

Essam Aliciasa

Mohanad Almokashficiasa

Abdalla Bashir Ibrahim AlatayamahmOud eLsheikh OmeR & assOciates advOcates

Mohamed Elebodiciasa

Ahmed M. ElhillaliameRican sudanese cOnsuLting inc.

Hiba Elsayed AbdomahmOud eLsheikh OmeR & assOciates advOcates

Asmaa Hamad AbdellatifmahmOud eLsheikh OmeR & assOciates advOcates

Elwaleed Husseinciasa

Ahmed MahdimahmOud eLsheikh OmeR & assOciates advOcates

Tarig Mahmoud Elsheikh OmermahmOud eLsheikh OmeR & assOciates advOcates

Amin Mekki MedanieL kaRib & medani advOcates

Amel Mohamed ShrifmahmOud eLsheikh OmeR & assOciates advOcates

Tariq MubarakeL kaRib & medani advOcates

Abdulhakim Omarsdv LOgistics

Nafisa OmerOmeR abdeLati Law fiRm

Rayan OmerOmeR abdeLati Law fiRm

Sayab Mohammed Osman Ibrahim SwarmahmOud eLsheikh OmeR & assOciates advOcates

Sami Abdel-halim SaeedcROss RegiOnaL Law fiRm

Elmuiz SattiaLnubia fOR investment cO. Ltd.

Abdel Gadir Warsama GhalibdR. abdeL gadiR waRsama ghaLib & assOciates LegaL fiRm

surinAme

nOtaRiaat bLOm

nOtaRiaat J.a. Jadnanansing

Sieglien BurlesoncOmPetitiveness unit suRiname

G. Clide CambridgePaRamaRibO custOm bROkeR & PackeR

Dennis Chandansinghdca accOuntants & cOnsuLtants

Doren Danoesemitovsh shiPPing

Anoeschka Debipersada.e. debiPeRsad & assOciates

Marcel K. Eyndhovenn.v. eneRgiebedRiJven suRiname

Kenneth Foe A. MansuRiPRint

Johan KasteleinkasteLein design

Siegfried KenswilkPmg

Henk NaarendorpchambeR Of cOmmeRce & industRy

Joanne PanchamchambeR Of cOmmeRce & industRy

Marcel PersadbdO abRahams RaiJmann & PaRtneRs

Frank E. M. RaijmannbdO abRahams RaiJmann & PaRtneRs

Adiel Sakoern.v. gLObaL exPeditiOn

Humphrey Richenel SchurmanschuRman

Prija SoechitramchambeR Of cOmmeRce & industRy

Albert D. SoedamahLawfiRm sOedamah & assOciates

Maureen Tjon Jaw Chong

Silvano Tjong-Ahinmanagement institute gLis

Carol-Ann Tjon-Pian-GiLawyeR & swORn tRansLatOR

Cindy UdenbdO abRahams RaiJmann & PaRtneRs

Milton van BrusselbdO abRahams RaiJmann & PaRtneRs

329AcknowledgmenTs

Jennifer van Dijk-SilosLaw fiRm van diJk-siLOs

Andy B. Wongn.v. eneRgiebedRiJven suRiname

Anthony WonggeneRaL cOntRactORs assOciatiOn Of suRiname

swAZilAnd

fedeRatiOn Of swaziLand emPLOyeRs and chambeR Of cOmmeRce

Daniel BediakokObLa quashie and assOciates

Tenele DhladhlaswaziLand eLectRicity cOmPany

Ray DlaminibicOn cOnsuLting engineeRs

Veli DlaminiinteRfReight Pty. Ltd.

John Earl HenwoodcLOete henwOOd

Ncamsile HlanzedhL

Andrew LinseyPwc swaziLand

Dommy LukheledhL

Mangaliso MagagulamagaguLa & hLOPhe

Qondile MagagulamagaguLa & hLOPhe

Nhlanhla MaphangaLang mitcheLL assOciates

Tshidi Masisi-Hlanzemasisi-hLanze attORneys

Sabelo MasukuhOwe masuku nsibande attORneys

George Mzungum&e cOnsuLting engineeRs

Knox NxumaloRObinsOn beRtRam

Emmanuel OforikObLa quashie and assOciates

Kobla QuashiekObLa quashie and assOciates

Zweli T. ShabangumagaguLa & hLOPhe

Bongani SimelanemuniciPaL cOunciL Of mbabane

Bradford Mark WalkerbRad waLkeR aRchitects

sweden

bakeR & mckenzie

Oskar AlmenvattenfaLL eLdistRibutiOn ab

Charles AnderssonashuRst advOkatbyRå ab

Mats Bertermaqs Law fiRm

Helena BrännvalladvOkatfiRman vinge kb, membeR Of Lex mundi

Alexander BrochöResunds RedOvisning ab

Sebastian BrodinROschieR sweden

Laura CarlsonstOckhOLm univeRsity, dePaRtment Of Law

Jonas Cullemarkdiaz Reus & taRg LLP

Åke Dahlqvistuc

Per Gustaf EkbomashuRst advOkatbyRå ab

Ylva ForsbergROschieR sweden

Peder HammarskiöldhammaRskiöLd & cO.

Lars HartzelleLmzeLL advOkatbyRå ab, membeR Of ius LabORis

Elisabeth HeideashuRst advOkatbyRå ab

Camilla HolmkvistashuRst advOkatbyRå ab

James HopeadvOkatfiRman vinge kb, membeR Of Lex mundi

Erik HygrellwistRand advOkatbyRå

Jenny JilmstadashuRst advOkatbyRå ab

Kim JokinenöhRLings PRicewateRhOusecOOPeRs ab

Mats KagerstOckhOLm city haLL

Anders LarssonbOLagsRätt sundsvaLL ab

Rikard LindahladvOkatfiRman vinge kb, membeR Of Lex mundi

Dennis LindenLantmäteRiet

Inger LindheLantmäteRiet

Thomas LindqvisthammaRskiöLd & cO.

Mats Lundströmkth (ROyaL institute Of technOLOgy)

Christoffer MonellmannheimeR swaRtLing advOkatbyRå

Evelina OlssonhammaRskiöLd & cO.

Karl-Arne OlssongäRde wessLau advOkatbyRå


Therese SädeadvOkatfiRman vinge kb, membeR Of Lex mundi

Bojana SaletichammaRskiöLd & cO.


Jesper SchönbeckadvOkatfiRman vinge kb, membeR Of Lex mundi

Erik Schrammelswedish eneRgy maRkets insPectORate (eneRgi-maRk nads insPektiOnen)

Karl-Johan TångbybP bOLagsPaRtneR ab

Rocco van HorikbLue wateR shiPPing a/s

Petter WenehulteLmzeLL advOkatbyRå ab, membeR Of ius LabORis

Camilla WesterlundaLPhagLObe LOgistics

swiTZerlAndhandeLsRegisteRamt des kantOns

Beat M. BartholdfRORieP

Marc BernheimstaigeR, schwaLd & PaRtneR Ltd.

Sébastien BettschartabeLs avOcats

Myriam Büchi-BänteliPwc switzeRLand

Martin BurkhardtLenz & staeheLin

Massimo CalderanaLtenbuRgeR Ltd. LegaL and tax

Andrea Cesare Canonicaswiss custOms

Sonia de la FuenteabeLs avOcats

Suzanne EckertwengeR PLattneR

Jana EssebiervischeR ag

Robert FurterPestaLOzzi, membeR Of Lex mundi

Gaudenz GeigerstaigeR, schwaLd & PaRtneR Ltd.

Riccardo GeiseraLtenbuRgeR Ltd. LegaL and tax

Debora Ghilardottimag Legis sa

Thomas H. HenleiL industRie-Leasing Ltd.

Patrick HünerwadelLenz & staeheLin

Sara IannivischeR ag

David JennyvischeR ag

Mattias JohnsonfRORieP

Daniel JudLenz & staeheLin

Cyrill KaeserLenz & staeheLin

Fabian KochLenz & staeheLin

Michael KramerPestaLOzzi, membeR Of Lex mundi

Yury KudryavtsevaudicOnsuLt sa - membeR Of RusseLL bedfORd inteRnatiOnaL

Jean-Michel KunzeRnst & yOung

Cédric LenoirLaLive

Valerie Meyer BaharniedeReR kRaft & fRey ag

Andrea Molinomag Legis sa

Konrad MoorbüRgi nägeLi LawyeRs

Daniela ReinhardtPwc switzeRLand

Ueli SchindleraecOm/uRs

Daniel SchmitzPwc switzeRLand

Urs SchuppisserkeLLeR attORneys-at-Law

Thomas StrassnerORRick, heRRingtOn & sutcLiffe LLP

Jean-Paul VulliétyLaLive

Patrick Weberekz eLektRizitätsweRke des kantOns züRich

Urs WolfeRnst & yOung

Stefan ZanggerbeLgLObe inteRnatiOnaL LLc

syriAn ArAB rePuBlic

eRnst & yOung

Wadih Abou NasrPwc LebanOn

Alaa AhmadsyRian stRategic think tank ReseaRch centeR

Khaled AiyniainteRnatiOnaL LegaL buReau

Hanan AlhomsecentRaL bank Of syRia

Bisher Al-HoussamiaL-isRaa inteRnatiOnaL fReight fORwaRdeR

Abir AlkadisyRian stRategic think tank ReseaRch centeR

Jamil AmmaruniveRsity Of edinbuRgh, OLd cOLLege

Ghada ArmalisaRkis & assOciates

Diaa DannantaLaL abu-ghazaLeh LegaL (tag-LegaL)

Mohammad Khaled DarwichehtaLaL abu-ghazaLeh LegaL (tag-LegaL)

Richard El MouallemPwc LebanOn

Nada ElsayedPwc LebanOn

Anas Ghazimeethak - LawyeRs & cOnsuLtants

Yazan HosaricentRaL bank Of syRia

Mohammad JoumaaPwc LebanOn

Mamon KatbehcentRaL bank Of syRia

Mazen N. KhaddourinteRnatiOnaL LegaL buReau

Randa MoftahcentRaL bank Of syRia

Gabriel OussiOussi Law fiRm

Danny Saadaunited cOmPany fOR eLectRicaL PROJects

Housam Safadisafadi buReau

Fadi SarkissaRkis & assOciates

TAiwAn, chinAMark BrownwinkLeR PaRtneRs

Jack Changyangming PaRtneRs

Jersey ChangPRicewateRhOusecOOPeRs LegaL

Joyce Changyangming PaRtneRs

Kuo-ming ChangJOint cRedit infORmatiOn centeR

Patricia ChangPRicewateRhOusecOOPeRs LegaL

Victor I. ChangLcs & PaRtneRs

Christine ChenwinkLeR PaRtneRs

Edgar Y. ChentsaR & tsai Law fiRm, membeR Of Lex mundi

Emily ChenLcs & PaRtneRs

Eve CheneigeR

Nicholas V. ChenPamiR Law gROuP

Show CheneigeR

Yo-Yi ChenfORmOsa tRansnatiOnaL

Ben ChengtsaR & tsai Law fiRm, membeR Of Lex mundi

Chun-Yih ChengfORmOsa tRansnatiOnaL

Jenny Chengvia Justice Law Offices

Chih-Hung ChiangministRy Of inteRiOR

Dennis Chouvia Justice Law Offices

May ChouaPL

Philip T. C. Feifei & cheng assOciates

Mark HartyLcs & PaRtneRs

Sophia HsiehtsaR & tsai Law fiRm, membeR Of Lex mundi

Barbara Hsusdv LOgistics

Robert Hsusdv LOgistics

Sylvia HsuPRicewateRhOusecOOPeRs LegaL

Nicole HuangLcs & PaRtneRs

T.C. Huanghuang & PaRtneRs


Charles Hwangyangming PaRtneRs

Joan JingPRicewateRhOusecOOPeRs LegaL

Nathan KaisereigeR

Howard KuoPwc taiwan

En Fan LanPRimORdiaL Law fiRm

Jenny LeePamiR Law gROuP

Vivian Leehuang & PaRtneRs

John LiLcs & PaRtneRs

Justin LiangbakeR & mckenzie

Angela LinLexceL PaRtneRs

Frank LinRexmed industRies cO. Ltd.

Jeffrey LinJOint cRedit infORmatiOn centeR

Kien LinJOint cRedit infORmatiOn centeR

Ming-Yen LindeeP & faR, attORneys-at-Law

Nelson J. Linhuang & PaRtneRs

Rich LinLcs & PaRtneRs

Sheau Chyng LinPRimORdiaL Law fiRm

Jasmin Yen-Lin LiufinanciaL suPeRvisORy cOmmissiOn, banking buReau

Kang-Shen LiuLexceL PaRtneRs

Nancy LiuJOint cRedit infORmatiOn centeR

Stacy LoLexceL PaRtneRs

Joseph NigOOd eaRth cPa

Mark Ohlsonyangming PaRtneRs

Lawrence S. OngPRicewateRhOusecOOPeRs LegaL

Patrick Pai-Chiang ChuLee and Li, attORneys-at-Law

Jin-Fang Punchen, shyuu & Pun

Tanya Y. Tenghuang & PaRtneRs

Bee Leay TeobakeR & mckenzie

David TienLee and Li, attORneys-at-Law

C.F. TsaideeP & faR, attORneys-at-Law

David TsaiLexceL PaRtneRs

Eric TsaiPRicewateRhOusecOOPeRs LegaL

Rita TsaiaPL

Felix Y. Wangyangming PaRtneRs

Fran Wangyangming PaRtneRs

Richard WatanabePwc taiwan

Huang Williamgibsin eLectRicaL cOnsuLtancy

Pei-Yu WubakeR & mckenzie

Alex YehLcs & PaRtneRs

TAJikisTAn

assOciatiOn Of banks Of taJikistan

bdO taJikistan

tax cOmmittee undeR gOveRnment Of the RePubLic Of taJikistan

Zarrina AdhamcJsc mdO humO

Zulfiya AkchurinagRata Law fiRm

Atabek AkhmedovgRata Law fiRm

Khujanazar AslamshoevcOLibRi Law fiRm

Dzhamshed AsrorovcJsc mdO humO

Gulanor AtobekdeLOitte & tOuche, LLc

Amirbek AzizovministRy Of LabOR, migRatiOn and emPLOyment Of POPuLatiOn

Abdulbori BaybabaevLaw fiRm Lex

Jienshoh Bukhorievasian deveLOPment bank

Akhror EdgarovcJsc mdO humO

Muhammadrizo Husain HonicOnstRuctiOn & investment savtechnic inteRnatiOnaL taJikistan cO.

Elena Kaeva

Shuhratullo KaromatulloevichministRy Of Justice

Assel Khamzina

Alisher KhoshimovcOLibRi Law fiRm

Zafar KhudoykulovyOvaR

Amon Matlabov

Shirinbek MilikbekovcOLibRi Law fiRm

Muhammad MontavedcOnstRuctiOn & investment savtechnic inteRnatiOnaL taJikistan cO.

Kamoliddin MukhamedovgRata Law fiRm

Takhir Nabievaiten cOnsuLting gROuP

Rustam NazrishonazRishO & miRzOev Law fiRm LLc

Vincenzo Restacibt - cRedit infORmatiOn buReau in taJikistan

Firdavs S. MirzoevnazRishO & miRzOev Law fiRm LLc

Emin SanginzodaministRy Of LabOR, migRatiOn and emPLOyment Of POPuLatiOn

Tatyana Savinykh

Sherzod SodatkadamovnazRishO & miRzOev Law fiRm LLc

Aliya Utegaliyeva

Abdurakhmon YuldoshevministRy Of LabOR, migRatiOn and emPLOyment Of POPuLatiOn

TAnZAniAOfotsu A. Tetteh-KujorjiemkOnO & cO. advOcates

Zukra AllyPwc tanzania

Hanif Habibhanif habib & cO. - cORResPOndent Of RusseLL bedfORd inteRnatiOnaL

Protase R. G. IshengomaishengOma, kaRume, masha & magai advOcates

Sujata JafferPkf accOuntants & business advisOR tanzania

Davith KahwacReditinfO tanzania Limited

Kamanga Wilbert KapingamkOnO & cO. advOcates

Wilbert B. KapingamkOnO & cO. advOcates

Njerii KenyamaRex attORneys

Antonia KilamaRex attORneys

Mary KwartengPwc tanzania

Victoria Lyimo MakaniveLma Law

Mathew MaduhutanescO Ltd.

Hyacintha Benedict MakileonatiOnaL cOnstRuctiOn cOunciL

Siri A. MalaimaLai fReight fORwaRdeRs Ltd.

Sunil MarusumaR vaRma assOciates

Lydia Massawenmm attORneys

Jafari MbayePwc tanzania

Nimrod MkonomkOnO & cO. advOcates

Steven MloteengineeRs RegistRatiOn bOaRd

Jamhuri MsabiliaengineeRs RegistRatiOn bOaRd

Kesogukewele MsitanatiOnaL cOnstRuctiOn cOunciL

Carolyne MuroRex attORneys

Mzumbe Musa

Bumi MwaisakaministRy Of Lands & human settLements deveLOPment

Gerald Nangifb attORneys

Janet NdyetaburaveLma Law

Burure NgochoishengOma, kaRume, masha & magai advOcates

Alex Thomas NgulumaensafRica

Juliana PallangyotanescO Ltd.

Amish Shahatz Law chambeRs

Eve Hawa SinareRex cOnsuLting Limited

Aisha Ally SindamkOnO & cO. advOcates

David TarimoPwc tanzania

Jacqueline TarimomkOnO & cO. advOcates

Nancy TarimoRex attORneys

Regis TissierbOLLORé afRica LOgistics

ThAilAnd

metROPOLitan eLectRicity authORity

tiLLeke & gibbins

Pornrat AchariyahiranchaiaLLens aRthuR RObinsOn / siam PRemieR inteRnatiOnaL Law Office Limited

Vichai AriyanuntakacentRaL inteLLectuaL PROPeRty and inteRnatiOnaL tRade cOuRt

Michael BergerinteRgest thaiLand

Chanakarn Boonyasithsiam city Law Offices Ltd.

Komtharnongchai ChaiphairojncentRaL bankRuPtcy cOuRt

Aye ChanananPanu & PaRtneRs

Thunyaporn ChartisathiandfdL

Sarah ChennORtOn ROse fuLbRight (thaiLand) Limited

Chinnavat ChinsangaramweeRawOng, chinnavat & PeangPanOR Ltd.

Chatchavej ChitvarakornaLLens aRthuR RObinsOn / siam PRemieR inteRnatiOnaL Law Office Limited

Sirijitt Choosaksiam city Law Offices Ltd.

Suphakorn ChueabunchaichandLeR & thOng-ek

Laksamon DhamminchantaRes cOnsuLting Ltd.

Sansanee Dhanasarnsombatenhesa inc.

Dutsadee Dutsadeepanichsiam city Law Offices Ltd.

Thanathat GhonkaewcOmin thai engineeRing sOLutiOns cO. Ltd.

Seetha GopalakrishnanPwc thaiLand

Donald Ian McBainktech cOnstRuctiOn PubLic cO., Ltd.

Yothin IntaraprasongchandLeR & thOng-ek

Kanok Jullamonthe suPReme cOuRt Of thaiLand

Nuttinee Kaewsa-ardnatiOnaL cRedit buReau cO. Ltd.

Tassanai KiratisountornnORtOn ROse fuLbRight (thaiLand) Limited

Thanadech KotchasapsOutheast asia technOLOgy cO. Ltd.

William LehaneaLLens aRthuR RObinsOn / siam PRemieR inteRnatiOnaL Law Office Limited

Sakchai LimsiripothongweeRawOng, chinnavat & PeangPanOR Ltd.

Athittaya LisawaddePaRtment Of business deveLOPment, ministRy Of cOmmeRce

Chotika LurponglukanazicOLaw

Chotiwit NgamsuwanRaJah & tann

Bannasopit NonciedePaRtment Of business deveLOPment, ministRy Of cOmmeRce

Kitsanan NounsuwantRichaROen engineeRing cO., Ltd.

Surapol OpasatiennatiOnaL cRedit buReau cO. Ltd.

Wynn PadeejitbakeR & mckenzie

Tanadee PantumkomonchandLeR & thOng-ek

Tussanee Pao-InLegaL executiOn dePaRtment

Pakinee PipatpokanatiOnaL cRedit buReau cO. Ltd.

Thawatchai PittayasophonsecuRities and exchange cOmmissiOn

Alexander PolgarantaRes cOnsuLting Ltd.

Ratana PoonsombudlertchandLeR & thOng-ek

Ruengrit PooprasertzicOLaw

Rangsima RattanaLegaL executiOn dePaRtment

Kunal SachdevdfdL

331AcknowledgmenTs

Sawat SangkavisitaLLens aRthuR RObinsOn / siam PRemieR inteRnatiOnaL Law Office Limited

Rukchart SanguanchartsOutheast asia technOLOgy cO. Ltd.

Ardisorn SantapraiwandePaRtment Of business deveLOPment, ministRy Of cOmmeRce

Maythawee SarathaimayeR bROwn Jsm

Ratanavadee SomboonLegaL executiOn dePaRtment

Kowit SomwaiyaLawPLus Ltd.

Kaittipat SonchareonbangkOk metROPOLitan administRatiOn

Borwornsit SornsilpbORwORnsint cOmPany Limited

Audray SouchedfdL

Ngamnet StholasutasecuRities and exchange cOmmissiOn

Pavana SugandhavanijcentRaL inteLLectuaL PROPeRty and inteRnatiOnaL tRade cOuRt

Picharn Sukparangseesiam city Law Offices Ltd.

Kesara SummacaravamayeR bROwn Jsm

Luxsiri Supakijjanusornsiam city Law Offices Ltd.

Tanachol SuthasuwanPanu & PaRtneRs

Apicho Sutthiphongkaitsiam city Law Offices Ltd.

Sodsruang SuvarnakutaPwc thaiLand

Ruanvadee SuwanmongkolLegaL executiOn dePaRtment

Naddaporn SuwanvajukkasikijLawPLus Ltd.

Hunt TalmagechandLeR & thOng-ek

Jeffery TantRichaROen engineeRing cO., Ltd.

Ornjira TangwongyodyingPwc thaiLand

Kittipop TeonugulcOmPRehensive caRgO management Ltd.

Salila TepkasetkuldePaRtment Of business deveLOPment, ministRy Of cOmmeRce

Chanapa TheeraphongsakulcOmin thai engineeRing sOLutiOns cO. Ltd.

Atitaya ThongboonLegaL executiOn dePaRtment

Papavadee ThumsanongdePaRtment Of Lands

Akkharavin VaidhayasastrindePaRtment Of business deveLOPment, ministRy Of cOmmeRce

Surasak VajasitRaJah & tann

Sutharm ValaisathieninteRnatiOnaL LegaL cOunseLLORs thaiLand Limited (iLct)

Wasantachai WatanavongvisudhiinteRnatiOnaL LegaL cOunseLLORs thaiLand Limited (iLct)

Patcharaporn Wechayasoponsiam city Law Offices Ltd.

Danai WilaipornsawaisOutheast asia technOLOgy cO. Ltd.

Auradee P. WongsarojchandLeR & thOng-ek

Napat Yeesoontesthe Revenue dePaRtment Of thaiLand

Somchai YungkarnchandLeR & thOng-ek

Sutatip YuthayotincentRaL inteLLectuaL PROPeRty and inteRnatiOnaL tRade cOuRt

Timor-lesTe

bancO centRaL de timOR-Leste (bctL)

Andreia Bento SimõesmiRanda cORReia amendOeiRa & assOciadOs

Brendan BilstonanL timOR, uniPessOaL Lda

Patrick ChananL timOR, uniPessOaL Lda

Joana CustóiasmiRanda cORReia amendOeiRa & assOciadOs

Tony Duarteinvestment PROmOtiOn agency Of timOR-Leste

João Galamba de OliveiraabReu and c&c advOgadOs

Tereza Garcia AndrémiRanda cORReia amendOeiRa & assOciadOs - sOciedade de advOgadOs RL

Renato Guerra de AlmeidamiRanda cORReia amendOeiRa & assOciadOs

Eusebio GuterresunidO business ReguLatORy cOnsuLtant

João LeitemiRanda cORReia amendOeiRa & assOciadOs


Alexander LukitoPwc indOnesia

João Mayer MoreiravieiRa de aLmeida & assOciadOs (atLas Lda)

Cherryden MazaradoROcky cOnstRuctiOns

Vega RamadhanPwc indOnesia

Gaurav SareendeLOitte

Filipa SerravieiRa de aLmeida & assOciadOs (atLas Lda)

Ricardo SilvamiRanda cORReia amendOeiRa & assOciadOs

Kim TchiastaRtec enteRPRises

Jose Teixeirada siLva teixeiRa & assOciadOs, Lda

Christiara TiffaniPwc indOnesia

Tim Robert WatsonPwc indOnesia

Togo

bceaO


Abbas AboulayeautORité de RégLementatiOn du secteuR de L’eLectRicité (aRse)

Komi Adjivon KowuvisOciété tOgOLaise des eaux

Sylvia Adjoa Hundt AquereburuOffice nOtaRiaL syLvia adJOa hundt aqueRebuRu

Essowavana AdoyiOffice tOgOLais des Recettes

Komi AgbelicOmPagnie eneRgie eLectRique du tOgO (ceet)

Koudzo Mawuéna AgbemapleautORité de RégLementatiOn du secteuR de L’eLectRicité (aRse)

Franck AkakpomaeRsk Line

Martial AkakpomaRtiaL akakPO et assOciés

Yves AkoueencOtRa

Richard Kowovi A. Akpoto-KougblenoustudiO aLPha a.i.c.

Prosper Gato AmegnidogROuPe gatO

Coffi Alexis AquereburuaqueRebuRu and PaRtneRs cabinet d’avOcats

Cécile Assogbavietude nOtaRiaLe assOgbavi

Antoine AyivLigue des genies

Essenouwa DeglacOmPagnie eneRgie eLectRique du tOgO (ceet)

Kofimessa Devotsoucabinet d’avOcat

Ouro-Bodi DissadamaOffice tOgOLais des Recettes

Komi Simon DogbomaeRsk Line

Bérenger EttePwc côte d’ivOiRe

Mèmèssilé Dominque Gnazocabinet de nOtaiRe gnazO

Komlan HoussinmaRtiaL akakPO et assOciés

Kodjo John Kokoucabinet d’avOcats JOhn kOkOu

Atchroe Leonard JohnsonscP aqueRebuRu & PaRtneRs

Molgah Kadjaka-Abougnimacabinet de nOtaiRe kadJaka-abOugnima

Amatékoé KangnimaRtiaL akakPO et assOciés

Vitalice KangnimaRtiaL akakPO et assOciés

Komivi KassegnecOmPagnie eneRgie eLectRique du tOgO (ceet)

Bleounou Komlancabinet d’avOcat

Agbéwonou Koudassecabinet de maîtRe gaLOLO sOedJede

Hokaméto KpenouautORité de RégLementatiOn du secteuR de L’eLectRicité (aRse)

Emmanuel MamlanmaRtiaL akakPO et assOciés


Laname NayantecaLafi

Adjémida Douato SoededjedesafecO

Galolo Soedjedecabinet de maîtRe gaLOLO sOedJede

Hoédjéto Tonton Soedjedecabinet de maîtRe gaLOLO sOedJede



Prince Zacharie Adjé Wilson-Adjetecabinet maîtRe wiLsOn-adJete adJé PRince zachaRie

Edem ZotchimaRtiaL akakPO et assOciés

TongA

Rt. hOn. LORd daLgety Of the eLectRicity cOmmissiOn

Tukio Afeakia&s eLectRicaL and Painting

Delores Elliottdata buReau (tOnga) Limited

Taniela FonnakRameR ausencO tOnga

Lord Fusitu’aLegisLative assembLy Of tOnga

Leta Havea KamitOnga deveLOPment bank

Fisilau Leoneits Pacific engineeRing cOnsuLtants

James LutuicROwn Law

Sitino MakatOnga deveLOPment bank

Alvina Tuinukuafe ManuwestPac bank Of tOnga

Samisoni MasilatOnga deveLOPment bank

Laki M. NiuLaki niu Offices

Joshua Saltezi wORLd caRgO seRvices

Ralph StephensonstePhensOn assOciates

Tuipulotu TaufooudateLine tRans-am shiPPing

Alisi Numia TaumoepeautmP Law

Fine TohidateLine tRans-am shiPPing

Lesina TongaLesina tOnga Law fiRm

Distquaine P. Tu’ihalamakaministRy Of cOmmeRce, tOuRism and LabOuR

Petunia Tupoufungateiki Law Office

Fataimoemanu Lafaele Vaihuf.L. vaihu Law fiRm

Malakai Vakasiuolaits Pacific engineeRing cOnsuLtants

Mele VunipolaministRy Of cOmmeRce, tOuRism and LabOuR

Dianna WarnerskiP’s custOm JOineRy Ltd.

TrinidAd And ToBAgo

gRant thORntOn ORbit sOLutiOns Limited

PRicewateRhOusecOOPeRs Limited

ReguLated industRies cOmmissiOn

Ashmead Ali

Andre Bassthe fast fReight gROuP

Linda M. BessonemPLOyeRs’ cOnsuLtative assOciatiOn Of tRinidad & tObagO

Donielle K. CharlesfitzwiLLiam stOne fuRness-smith & mORgan

Luis Dinihsmdt Ltd.

Thomas EscalantetRansuniOn

Hadyn-John GadsbyJ.d. seLLieR & cO.

Brian HackettPRicewateRhOusecOOPeRs Limited

Glenn Hamel-Smithm. hameL-smith & cO., membeR Of Lex mundi

Melissa Inglefieldm. hameL-smith & cO., membeR Of Lex mundi

Sunil Lalloothe univeRsity Of west indies

Mariella Langehsmdt Ltd.

Orrisha MaharajhJOhnsOn, camachO & singh

Kevin MarajPRicewateRhOusecOOPeRs Limited

Nigel Marchamnitec eLectRicaL cOntRactORs, Ltd.

David Montgomeryd. mOntgOmeRy & cO.


Evelyn MurphytROPicaL shiPPing agency unLimited

Sheldon MycoosynOvatiOns Limited

Yolander Persaudashmead aLi

Sonji Pierre ChaseJOhnsOn, camachO & singh

Fanta Punchm. hameL-smith & cO., membeR Of Lex mundi

Mark RamkerrysinghfitzwiLLiam stOne fuRness-smith & mORgan

Catherine Ramnarinem. hameL-smith & cO., membeR Of Lex mundi

Deoraj RamtahalministRy Of LOcaL gOveRnment

Alice SalandygsaL designs Ltd.

Gregory SalandygsaL designs Ltd.

Steven Scoonthe fast fReight gROuP

Arun SeenathdeLOitte

Stephen A. SinghJOhnsOn, camachO & singh

Jonathan Walkerm. hameL-smith & cO., membeR Of Lex mundi

Allyson WestPRicewateRhOusecOOPeRs Limited

Tonika WilsonPRicewateRhOusecOOPeRs Limited

TunisiAKamel Abdel KhaleksOciété tunisienne de L’eLecRicité et du gaz (steg)

Ilhem AbderrahimsOciété tunisienne de L’eLecRicité et du gaz (steg)

Sahbi Arfasdv LOgistics

Adly BellaghaadLy beLLagha & assOciates

Hend Ben AchouradLy beLLagha & assOciates

Thouraya Ben GheniatRibunaL immObiLieR - tunisie

Amel Ben Rahalbanque centRaLe de tunisie

Abdelfetah BenahjifeRchiOu & assOciés

Slah-Eddine Bensaidscet-tunisie

Peter Bismuthtunisie eLectRO technique

Mongi BousbiasOciété tunisienne de L’eLecRicité et du gaz (steg)

Salaheddine Caid Essebsicaid essebsi and PaRtneRs Law fiRm

Elyes ChafterchafteR RaOuadi LLP

Zine el Abidine ChafterchafteR RaOuadi LLP

Faouzi Cheikhbanque centRaLe de tunisie

Mona Cherifgide LOyRette nOueL, membeR Of Lex mundi

Abdelmalek Dahmanidahmani tRansit inteRnatiOnaL

Mohamed DerbelbdO

Mohamed Lotfi El AjerieL aJeRi LawyeRs, PaRtenaiRe de ds avOcats

Abderrahmen Fendricaf membRe du Réseau inteRnatiOnaL Pwc

Noureddine FerchioufeRchiOu & assOciés

Imen Guettatcaf membRe du Réseau inteRnatiOnaL Pwc

Anis Jabnoungide LOyRette nOueL, membeR Of Lex mundi

Hatem JamoussiOPtima ingenieRie

Sami KallelkaLLeL & assOciates

Hatem KefifReight fORwaRdeR seRvices

Mabrouk Maalaouicaf membRe du Réseau inteRnatiOnaL Pwc

Sarah MebazaacOmete engineeRing

Radhi MeddebcOmete engineeRing

Mohamed MgazzensOciété tunisienne de L’eLecRicité et du gaz (steg)

Faouzi MilimiLi and assOciates

Mohamed Taieb Mrabebanque centRaLe de tunisie

Hichem M’rabetsOciété tunisienne de L’eLecRicité et du gaz (steg)

Imen NouiracOnseRvatiOn fOncièRe tunisia

Olfa Othmanebanque centRaLe de tunisie

Habiba RaouadichafteR RaOuadi LLP

Ferid SmidaOffice de La tOPOgRaPhie et du cadastRe - tunisie

Borhene Tmarcaf membRe du Réseau inteRnatiOnaL Pwc

Hafedeh Trabelsicabinet d’aRchitectuRe hafedeh tRabeLsi

Anis Wahabiawt audit & cOnseiL

Turkey

aRmada Ltd. sti.

inLawcO Law fiRm

Metin AbutmOROgLu aRseven

Erol Acunözak tekstiL

Cansu AkPekin & Pekin

Deniz AkbaşseRaP zuvin Law Offices

Mehmet Ali AkgünseRaP zuvin Law Offices

Serdar AkinciministRy Of ecOnOmy

Müjdem AksoyceRRahOğLu Law fiRm

Simge AkyüzdevRes Law Office

Cansu Alparmanadmd - maviOgLu & aLkan Law Office

Ekin AltıntaşPwc tuRkey

Çisem AltundemirkOLcuOğLu demiRkan attORneys-at-Law

Selin Barlin AralPaksOy Law fiRm

Ergun Benan ArsevenmOROgLu aRseven

Seteney ArslanyükseLkaRkinküçük avukatLik ORtakLiĞi

Banu Aslanbezen & PaRtneRs

Oğuz AslanercentRaL bank Of the RePubLic Of tuRkey

Abdulla AtalaybOĞaziçi eLektik daĞitim a.Ş. (bedaŞ)

Melis AtamerministRy Of ecOnOmy

Melis AtasagunPekin & bayaR Law fiRm

Pınar AtiksaRiibRahimOĞLu Law Office

Elif AyministRy Of custOms and tRade

Aybike Aygünaygün özteRzi kaROĞLu Law Office

Murat AyyıldızeRyüRekLi Law Office

Elvan AzizPaksOy Law fiRm

Burak BabacankPmg

Derya BaksıtaRLan – baksi Law fiRm

Naz Bandik Hatipogluçakmak avukatLik büROsu

Sedef BaşcıdevRes Law Office

Erdem Basgulçakmak avukatLik büROsu

Kaan BatumceRRahOĞLu Law fiRm

Ayça Bayburanadmd - maviOgLu & aLkan Law Office

Burak BaydarmOROgLu aRseven

Türkan BayraktarPwc tuRkey

Harun Bayramogluitkib istanbuL textiLe and aPPaReL exPORteRs’ assOciatiOn

Imge BesenkPekin & Pekin

Serdar Bezenbezen & PaRtneRs

Yeşim Bezenbezen & PaRtneRs

Ahmet BiçercentRaL bank Of the RePubLic Of tuRkey

Ayşe Eda Biçerçakmak avukatLik büROsu

Aysegul BogruneRsOy biLgehan LawyeRs and cOnsuLtants

Guley BoryükseLkaRkinküçük avukatLik ORtakLiĞi

Başak BuminPeRa cOnstRuctiOn

Irfan BuminPeRa cOnstRuctiOn

Melis Akkurt ÇakıcıbeneR Law Office, membeR Of ius LabORis

Enver Sezer CaliskancaLiskan kiziLyeL

Esin ÇamlıbeltuRunç Law Office

Ayse Selcen CanPwc tuRkey

Uraz CanbolatceRRahOĞLu Law fiRm

Maria Lianides ÇelebibeneR Law Office, membeR Of ius LabORis

Ezgi CeliktuRkish industRy and business assOciatiOn

M. Fadlullah CerrahoğluceRRahOĞLu Law fiRm

Mehmet Ali CeylanPResidency Of Revenue administRatiOn

Meline Cilingirbezen & PaRtneRs

Jonathan ClarkeyükseLkaRkinküçük avukatLik ORtakLiĞi

Bülent CömertoğludOĞuŞ İnŞaat ve ticaRet a.Ş.

Ipek CoşkunPekin & Pekin

Yavuz DayıoğluPwc tuRkey

Gizem DemircisaRiibRahimOĞLu Law Office

Ebru DemirhantabOgLu & demiRhan

Rüçhan Derici3e daniŞmanLik Ltd. Şti.

Emine DevresdevRes Law Office

Ebru DicletuRkish industRy and business assOciatiOn

Şule Dilek ÇelikceRRahOĞLu Law fiRm

Alper Dönmezözak tekstiL

Cumhur DulgerPwc tuRkey

Dilara Dumanduman Law Office

Safa Mustafa Durakoğluçakmak avukatLik büROsu

Hakan DuruselPekin & Pekin

Diler Emiroğluaygün özteRzi kaROĞLu Law Office

Hüseyin Emre Eneyçakmak avukatLik büROsu

Mehveş ErdemceRRahOĞLu Law fiRm

Gökben Erdem DiricanPekin & Pekin

Melike Ersoy AkyoldOĞuŞ İnŞaat ve ticaRet a.Ş.

Gizem ErsunİŞmen günaLçin attORney PaRtneRshiP

Aysem Yaliz Esmersoyçakmak avukatLik büROsu

Merve EvrimmOROgLu aRseven

Umurcan GagoPwc tuRkey

Özgür Can GeçimeRnst & yOung

İlyas GölcüklüOsmanOgLu hukuk | OsmanOgLu Law fiRm

Serkan GulheRguneR biLgen Ozeke

Berkay GülmOROgLu aRseven

Selin GülbaRLas Law

Kenan GülergüLeR dinamik gümRük müŞaviRLiĞi a.Ş.

Aytug GulluluceRRahOĞLu Law fiRm

Omer GumuselPekin & bayaR Law fiRm

Kutay GüneRnst & yOung

Nurettin Gündoğmuşaktif investment bank as

Zeki GündüzPwc tuRkey

Hakan Gunesemay inŞaat taahhut sanayi ve ticaRet a.Ş.

Burcu GüraymOROgLu aRseven

Deniz GürbüzbOĞaziçi eLektik daĞitim a.Ş. (bedaŞ)

E. Nazlı GürdaltuRunç Law Office

Ayşegül GürsoyceRRahOĞLu Law fiRm

Barış HınçalPwc tuRkey

Ece İlçibezen & PaRtneRs

Ece IlterPwc tuRkey

Sevi IslamagecmOROgLu aRseven

Tolga IsmenİŞmen günaLçin attORney PaRtneRshiP

Adil KarküRe İnŞaat

Nihat Karadirek3e daniŞmanLik Ltd. Şti.

333AcknowledgmenTs

Ayfer Basac KarakocmOROgLu aRseven

Deniz KaratastuRkish industRy and business assOciatiOn

Ferdi Karogluaygün özteRzi kaROĞLu Law Office

Özge Kavasoğlubanks assOciatiOn Of tuRkey Risk centeR

Betül Kencebaytuyid - tuRkish iR sOciety

Burak KepkepPaksOy Law fiRm

Alp KinaydOĞuŞ İnŞaat ve ticaRet a.Ş.

Süleyman KısaçtuRk teLekOm

Özlem Kızıl Voyvodaçakmak avukatLik büROsu

Çağla Koçyuka Law Office

Serhan KoçaklıkOLcuOĞLu demiRkan attORneys-at-Law

Galya KohentabOgLu & demiRhan

Nazım Olcay KurtheRguneR biLgen Ozeke

Francesca MaranPekin & Pekin

Orhan Yavuz Mavioğluadmd - maviOgLu & aLkan Law Office

Günes Mermerçakmak avukatLik büROsu

Maral MinasyankOLcuOĞLu demiRkan attORneys-at-Law

Erhan Seyfi MoroglumOROgLu aRseven

Şila MuratoğlubayiRLi & muRatOĞLu Law fiRm

Ayça Mustafaadmd - maviOgLu & aLkan Law Office

Guven Nazmi DemiralpgeneRaL diRectORate Of Land RegistRy and cadastRe

Melis Oget KocseRaP zuvin Law Offices

Pelin OguzermOROgLu aRseven

Mert OnerkPmg

Volkan OraygüLeR dinamik gümRük müŞaviRLiĞi a.Ş.

Ilkiz OrhonPwc tuRkey

Burcu OsmanogluOsmanOgLu hukuk | OsmanOgLu Law fiRm

Nursen OsmanogluOsmanOgLu hukuk | OsmanOgLu Law fiRm

Begum Durukan OzaydinbiRseL Law Offices

Kaan OzaydinseRaP zuvin Law Offices

Dursun OzcanPwc tuRkey

Selin ÖzdamarbaLciOĞLu seLçuk akman keki attORney PaRtneRshiP

Ozlem OzdemirbeneR Law fiRm

H. Yaşar Özhan

Can Özilhanbezen & PaRtneRs

Afife Nazlıgül Özkanadmd - maviOgLu & aLkan Law Office

Okşan ÖzkanPwc tuRkey

Funda ÖzselbeneR Law Office, membeR Of ius LabORis

Onur Özterziaygün özteRzi kaROĞLu Law Office

Gülce Pekergunduz simsek gagO avukatLik ORtakLigi

Ahmed PekinPekin & Pekin

Ferhat PekinPekin & bayaR Law fiRm

İlknur PekseneRsOy biLgehan LawyeRs and cOnsuLtants

Neriman PelitkOLcuOĞLu demiRkan attORneys-at-Law

Ecem Pirlerçakmak avukatLik büROsu

Erenalp RençberPekin & Pekin

Batuhan ŞahmaybeneR Law Office, membeR Of ius LabORis

Selim SarıibrahimoğlusaRiibRahimOĞLu Law Office

Uğur Sebzecibezen & PaRtneRs

Göktuğ SeçkìnerdOĞuŞ İnŞaat ve ticaRet a.Ş.

Ömer Kayhan SeyhuncentRaL bank Of the RePubLic Of tuRkey

Sinan SigvageneRaL diRectORate Of Land RegistRy and cadastRe

Sezil SimsekPwc tuRkey

Zafer Ertunç ŞirinistanbuL univeRsitesi

Ayse Ülkü SolakmOROgLu aRseven

Çağıl SünbülPwc tuRkey

Esin TaboğlutabOgLu & demiRhan

Gönül TaludOĞuŞ İnŞaat ve ticaRet a.Ş.

Serhat TanrıverdiJOnes Lang LasaLLe

Bekir Tarik YigitgeneRaL diRectORate Of Land RegistRy and cadastRe

Aylin Tarlan TüzementaRLan – baksi Law fiRm

Tuğba Taşçıketenci

Mehmet Ali TaskinOdaman and taskin Law fiRm

Elif Tezcan BayırlıbayiRLi & muRatOĞLu Law fiRm

Elif TulunaytuRunç Law Office

Hazal TunçaymOROgLu aRseven

Noyan TurunçtuRunç Law Office

Ibrahim TutarPenetRa cOnsuLting and auditing

Yunus TutartuRkish uniOn Of nOtaRies

Burcu Tuzcu ErsinmOROgLu aRseven

Tuğçe Uğurluketenci

Leyla UlucaneRsOy biLgehan LawyeRs and cOnsuLtants

Furkan Ünalaktif investment bank as

Ü. Barış Urhantüsİad

Anil UysaltaLaL abu-ghazaLeh LegaL (tag-LegaL)

Serna VartikoglıseRaP zuvin Law Offices

Barış YalçınPwc tuRkey

Ayşegül YalçınmaniceRRahOĞLu Law fiRm

Cansu YazıcıPekin & Pekin

Cüneyt YetgingüLeR dinamik gümRük müŞaviRLiĞi a.Ş.

Bilge Yilmazadmd - maviOgLu & aLkan Law Office

Simal YilmazPwc tuRkey

Nazli YukaruceLig

Murat YülekPgLObaL gLObaL advisORy and tRaining seRvices Ltd.

Çağlar Yurttürkyuka Law Office

Izzet ZakutosOmay hukuk büROsu

Serap ZuvinseRaP zuvin Law Offices

ugAndA

bank Of uganda

byenkya, kihika & cO. advOcates

Rodney AdakakindhL gLObaL fORwaRding (u) Ltd.

Rose Mary Brenda Aekouganda eLectRicty geneRatiOn cOmPany Limited

Michael AkampuriraakamPuRiRa & PaRtneRs, advOcates & LegaL cOnsuLtants

Daniel AngualiaanguaLia, busiku & cO. advOcates

Robert ApenyaengORu, mutebi advOcates

Leria ArinaitwesebaLu & LuLe advOcates

Moses Atwine KanuniirakamPaLa caPitaL city authORity (kcca)

Blaze BabigumirabLaze babigumiRa sOLicitORs & advOcates

Edward BalabaeRnst & yOung

Alice Namuli Blazevickatende, ssemPebwa & cO. advOcates

Joseph BuwembobuwembO & cO. advOcates

Mark BwambalekamPaLa caPitaL city authORity (kcca)

Didymus ByenkyagLObaL 6c staR LOgistics Ltd.

Bamwiite EmmanuelkamPaLa caPitaL city authORity (kcca)

Matovu EmmymaRma technicaL seRvices

Wawelu GodfreyunifReight caRgO handLing Limited

Ninsiima IreneanguaLia, busiku & cO. advOcates

Sarfaraz Jiwaniseyani bROtheRs & cO. (u) Ltd.

Bushara JoanitaLumOnya, bushaRa & cO. advOcates

Lwanga John BoscomaRma technicaL seRvices

Birungi KaburaraensafRica advOcates

Francis KamulegeyaPwc uganda

Ali Kankakakyazze, kankaka & cO. advOcates

Doreen KansiimesebaLu & LuLe advOcates

Kabito KaramagiLigOmaRc advOcates

Phillip Karugabammaks advOcates

Edwin Karugirekiwanuka & kaRugiRe advOcates

John KaruhangakamPaLa caPitaL city authORity (kcca)

Muhammad KataswakamPaLa caPitaL city authORity (kcca)

Baati Katendekatende, ssemPebwa & cO. advOcates

John W. Katendekatende, ssemPebwa & cO. advOcates

Sim K. Katendekatende, ssemPebwa & cO. advOcates

Soogi Katendekatende, ssemPebwa & cO. advOcates

Bernard KatureebeensafRica advOcates

Peter Kaumakiwanuka & kaRugiRe advOcates

Muzamiru Kibeedikibeedi & cO.

Yong Joon KimPRism cOnstRuctiOn

Jamilah KinobePwc uganda

Kiryowa Kiwanukakiwanuka & kaRugiRe advOcates

Allan Kobelmagezi, ibaLe & cO. advOcates

Ida Kussimakatende, ssemPebwa & cO. advOcates

Mercy Kyomugasho-Kainobwishauganda RegistRatiOn seRvices buReau

Arnold LuleengORu, mutebi advOcates

Christopher Madramahigh cOuRt Of uganda

John Magezimagezi, ibaLe & cO. advOcates

Michael MalancOmPuscan cRb Ltd.

Richard MarshallPwc uganda

Tarja Mbabazikatende, ssemPebwa & cO. advOcates

Frank Mpoza KawooyabuwembO & cO. advOcates

Henry MugerwamutOni cOnstRuctiOn (u) Ltd.

Naboth Muhairweagaba muhaiRwe & cO. advOcates

Albert MukasakanduhO & cO. advOcates

Ahmed Mukasa KalulecRane assOciated advOcates

Cornelius Mukiibic. mukiibi sentamu & cO. advOcates

Paul Mukiibimukiibi and kyeyune advOcates

Isaac Mumfumbiroumeme Limited

Rachel Mwanje Musokemmaks advOcates

Robert MusokeOnyangO & cOmPany advOcates

Sarah MusumbaPwc uganda


Priscilla MutebiengORu, mutebi advOcates

Jimmy M. MuyanjacentRe fOR aRbitRatiOn and disPute ResOLutiOn

Joseph Mwangalauganda Revenue authORity

Harriet NakadduPwc uganda

Victoria NakaddusebaLu & LuLe advOcates

Rehema Nakiryammaks advOcates

Eva Nalwanga GittakasiRye byaRuhanga and cO.

Mathias NalyanaLex uganda advOcates & sOLicitORs

Sophia Nampijjakatende, ssemPebwa & cO. advOcates

Priscilla NamusikweshOnubi, musOke & cO. advOcates

Nusula Kizito NassunacaPitaL maRkets authORity - uganda

Doreen Nawaalimmaks advOcates

Martin NgugibROsban cOnsuLtants aRchitectuRe and PLanning

Florence Nsubugaumeme Limited

John Ntendeumeme Limited

Judy Obitre-Gamauganda RegistRatiOn seRvices buReau

Tommy Ogwangmmaks advOcates

Joseph OkujaOnyangO & cOmPany advOcates

Denis Omodi AlyelakamPaLa caPitaL city authORity (kcca)

Busiku PeteranguaLia, busiku & cO. advOcates

Moses SegawasebaLu & LuLe advOcates

David SerukkakamPaLa caPitaL city authORity (kcca)

Alan ShonubishOnubi, musOke & cO. advOcates

Charles Lwanga SsemandamukwanO gROuP Of cOmPanies

Winifred Tarinyeba KiryabwiremakeReRe univeRsity

Obed TindyebwagRand & nObLe, ceRtified PubLic accOuntants

Judith Tukahirwa TumusiimekamPaLa caPitaL city authORity (kcca)

Stephen TumwesigyeOnyangO & cOmPany advOcates

Ambrose TuryahabwedhL gLObaL fORwaRding (u) Ltd.

Ronald TusingwireensafRica advOcates

Bemanya Twebazeuganda RegistRatiOn seRvices buReau

Remmy George WamimbiakamPuRiRa & PaRtneRs, advOcates & LegaL cOnsuLtants

David K. Wangutusihigh cOuRt Of uganda

William WerecaPitaL Law PaRtneRs & advOcates

ukrAineTelman Abbasovfiabci

Denis AbsalyamovJsc ukReneRgOcheRmet

Oleg Y. AlyoshinvasiL kisiL & PaRtneRs

Inna Antipovacms cameROn mckenna

Leonid AntonenkosayenkO khaRenkO

Anna BabychaequO

Sergii BenedysiukministRy Of Justice

Julia BilonozhkodentOns

Darya BogatchukvasiL kisiL & PaRtneRs

Oleg BoichukegOROv Puginsky afanasiev & PaRtneRs

Yulia BondarhLb ukRaine

Timur BondaryevaRzingeR & PaRtneRs

Zhanna BrazhnykPwc

Alexander BuryakPwc

Mykhaylo ByelostotskiydLa PiPeR ukRaine LLc

Pavlo ByelousovaequO

Iaroslav ChekerkPmg

Maksym CherkasenkoaRzingeR & PaRtneRs

Leonid CherniavskyaRzingeR & PaRtneRs

Taras ChernikovegOROv Puginsky afanasiev & PaRtneRs

Igor ChufaroveRnst & yOung LLc

Sergey ChulkovkieveneRgO

Borys DanevychmaRchenkO danevych

Aleksandr DeputateLit gROuP

Yevhen DeynekocLiffORd chance

Nadiia DmytrenkoegOROv Puginsky afanasiev & PaRtneRs

Sergiy Drachstate aRchitectuRaL-cOnstRuctiOn insPectiOn ukRaine

Olga DubanevychkPmg

Igor DykunskyydLf attORneys-at-Law

Oleksandr FomenkokieveneRgO

Ivan Nikolaevich GelyukhkieveneRgO

Leonid GilevichiLyashev & PaRtneRs

Yulia GoptarenkoPJsc seb cORPORate bank

Olyana GordiyenkobakeR & mckenzie

Sergiy Gryshkocms cameROn mckenna

Valeriia GudiyiLyashev & PaRtneRs

Yaroslav GuseynovPwc

Oksana IlchenkoegOROv Puginsky afanasiev & PaRtneRs

Kateryna IzviaginaaRzingeR & PaRtneRs

Jon Johannessonibch

Andrei Kaminskyibch

Kostiantyn KaraianovdLa PiPeR ukRaine LLc

Yuriy KarpenkoOsnOva cOnstRuctiOn cOmPany

Yuriy KatserkPmg - ukRaine Ltd.

Tatiana KheruvimovakPmg - ukRaine Ltd.

Pavlo KhodakovskyaRzingeR & PaRtneRs

Ruslan KimkibenkO, Onika & PaRtneRs Law fiRm

Natalia KlochunaRzingeR & PaRtneRs

Maksym KopeychykoviLyashev & PaRtneRs

Andrey KosharnyeLit gROuP

Vladimir KotenkoeRnst & yOung LLc

Iryna KovalchukinyuRPOLis Law fiRm

Alla KozachenkodLa PiPeR ukRaine LLc

Alina KucherkPmg - ukRaine Ltd.

Alina KuksenkoasteRs

Vitaliy KulinichegOROv Puginsky afanasiev & PaRtneRs

Oleksandr KurdydykdLa PiPeR ukRaine LLc

Tatyana Kuzmenkoaig Law fiRm

Oles KvyatasteRs

Viktoria LapadentOns

Oleksii LatskoegOROv Puginsky afanasiev & PaRtneRs

Nikolay Alexandrovich LezinkievgORstROy

Maksym LibanovnatiOnaL secuRities and stOck maRket cOmmissiOn

Artem Lukyanovcms cameROn mckenna

Iryna MakarenkokPmg - ukRaine Ltd.

Oleksandr MamunyaaequO

Oleh MarchenkomaRchenkO danevych

Olena MartsynovskadLa PiPeR ukRaine LLc

Oleg MatiushadLa PiPeR ukRaine LLc

Camiel van der MeijPwc

Lyudmila MelnikPwc

Oleksandr Melnykaig Law fiRm

Arsenyy MilyutinegOROv Puginsky afanasiev & PaRtneRs

Svitlana MusienkodLa PiPeR ukRaine LLc

Adam MycykdentOns

Artem NaumovinyuRPOLis Law fiRm

Andriy OlenyukcLiffORd chance

Kateryna OliynykegOROv Puginsky afanasiev & PaRtneRs

Maryna OpirskadLa PiPeR ukRaine LLc

Oksana OrlovadentOns

Konstantin Pilkovcai & LenaRd

Sergiy PopovkPmg - ukRaine Ltd.

Dmytro PshenychnyukdLa PiPeR ukRaine LLc

Oleg PtukhJuRidicheskiJ suPeRmaRket

Kateryna RekiianovaasteRs

Anatolii Rybak-SikorskiykPmg

Vadym SamoilenkoasteRs

Maryana SayenkoasteRs

Viktor SemenyutakieveneRgO

Olga SerbulLaw fiRm iP & c. cOnsuLt, LLc

Victor ShekerakPmg - ukRaine Ltd.

Anton SintsovegOROv Puginsky afanasiev & PaRtneRs

Anna SisetskavasiL kisiL & PaRtneRs

Anna Spichenkocms cameROn mckenna

Natalia SpiridonovaegOROv Puginsky afanasiev & PaRtneRs

Roman StepanenkoegOROv Puginsky afanasiev & PaRtneRs

Yaroslav StepchenkovtRademasteRgROuP

Dmitriy SukhinkieveneRgO

Dmitriy SykalukdLf attORneys-at-Law

Kristina TataruPwc

Svitlana TeushaRzingeR & PaRtneRs

Anna TkachenkodentOns

Dmytro TkachenkoRusseLL bedfORd inteRnatiOnaL

Zakhar TropinPROxen & PaRtneRs

Andriy TsvyetkovattORneys’ assOciatiOn gestORs

Ruslan TumanyangLObaLink tRansPORtatiOn & LOgistics wORLdwide LLP

Viktoria TymoshenkoPwc

Andriy Valentinovich Vavrishchief dePaRtment Of tOwn-PLanning, aRchitectuRe and uRban enviROnment design Of the kiev city state administRatiOn

Slava VlasovPwc

Yuriy VolovnikegOROv Puginsky afanasiev & PaRtneRs

Olexiy YanovLaw fiRm iP & c. cOnsuLt, LLc

Anna Yarenkoaig Law fiRm

Yulia Yashenkovaaig Law fiRm

Aleksandra YevstafyevaegOROv Puginsky afanasiev & PaRtneRs

Galyna ZagorodniukdLa PiPeR ukRaine LLc

Oleh Zahnitkogide LOyRette nOueL, membeR Of Lex mundi

Tetiana ZamedyanskayadLa PiPeR ukRaine LLc

Tatiana ZamorskakPmg

Anna ZoryaaRzingeR & PaRtneRs

uniTed ArAB emirATes

aL etihad cRedit buReau

amPtec eLectROmechanicaL LLc

dubai municiPaLity

gRiffins

335AcknowledgmenTs

Raneen eLectROmechanicaL LLc

Moutaz AbddullattaLaL abu-ghazaLeh LegaL (tag-LegaL)

Nadia Abdulrazaghnadia abduLRazagh advOcacy & LegaL cOnsuLtatiOns

Paul AfifaL suwaidi & cOmPany

Kiran AhujauniLeveR uae

Obaid Saif Atiq Al Falasidubai eLectRicity and wateR authORity

Salem Al HammadiRayyan advOcates

Salah El Dien Al Nahashadef & PaRtneRs

Abdullah Al NasseraRaa gROuP advOcates & LegaL cOnsuLtant

Mohammad Al SuwaidiaL suwaidi & cOmPany

Humam Al Zaqqaadnan saffaRini cOnsuLtants

Noor Al-Essawhite & case uae

Saeed Al-HamizcentRaL bank Of the united aRab emiRates

Sajid AlitRans wORLd shiPPing seRvices LLc

Reyadh Al-KabbanaL kabban & assOciates

Ahmed Khalifa Al-MazroueiemcRedit

Ali AlraessiaL suwaidi & cOmPany

Mohammed AlSuboosidubai cOuRts

Yousef Al-Suwaididubai cOuRts

Wicki AndersenbakeR bOtts LLP

Syed Qaiser AnisaLLiOtt hadi shahid

Manavalan ArumugameROs gROuP

Elmugtaba Bannagabin suwaidan advOcates & LegaL cOnsuLtants

Mounther BarakatemiRates secuRities and cOmmOdities authORity

Haroon BaryalayafRidi & angeLL, membeR Of Lex mundi

Jennifer BibbingstROweRs & hamLins LLP

Rashid Bin Humaidandubai eLectRicity and wateR authORity

Mazen BoustanybakeR & mckenzie

Debby Burton-ShawtROweRs & hamLins LLP

Maggie ChangPwc united aRab emiRates

Jahanara ChaudhritROweRs & hamLins LLP

Pooja DabirPwc united aRab emiRates

Hasan Daboulnaif maRine seRvices cO.

Lisa DaleaL tamimi & cOmPany advOcates & LegaL cOnsuLtants

Krishna Dasceva LOgistics

Rohit GhaigaduRR hOLdings

Jamal GuzlanaL aJmi engineeRing cOnsuLtants

Samer HamzehtROweRs & hamLins LLP

Yasmin Hassan Pourbusit advOcates and LegaL cOnsuLtants

Sydene HelwickaL tamimi & cOmPany advOcates & LegaL cOnsuLtants

Firdosh IraniqataR navigatiOn LOgistics cO.

Meena JairajRetaiL LOgistics

Viji JohnfReight systems

Mohammad Z. KawasmiaL tamimi & cOmPany advOcates & LegaL cOnsuLtants

Amjad Ali KhanafRidi & angeLL, membeR Of Lex mundi

Waseem KhokharPwc united aRab emiRates

Jai Kishan KhushaldasaniJmd cLeaRing & fORwaRding

Khaled KilaniaRamex emiRates LLc

Vipul KotharikOthaRi auditORs & accOuntants

Senthil KumargLg shiPPing

Zachriya M.aPL emiRates LLc

Badih MoukarzelhuqOOq LegaL PRactice

Senthil NathanfReight systems

Praveen Pudhuvaildubai exPRess LLc (fReightwORks bRanch)

Motaz Qaoud aL khawaJa engineeRing cOnsuLtancy

Samer QudahaL tamimi & cOmPany advOcates & LegaL cOnsuLtants

Yusuf Rafiudeendubai eLectRicity and wateR authORity

Tatyana RahmonovaPwc united aRab emiRates

Mangat Ramabbas Juma cLeaRing & fORwaRding cO. LLc

Basheer Hameed RasheedPROfessiOnaL staR engineeRing cOnsuLtants

Jochem RosselPwc united aRab emiRates

Mohammad SafwanaL hashemi PLanneRs, aRchitects, engineeRs

Safiya Samhandubai cOuRts

SarathenaffcO

Herbert SchroderemcRedit

Ali Shaikleywhite & case LLP

Hassan ShakroufhydeR cOnsuLting

Vivek SharmaPiL (u.a.e.) LLc

Mustafa Sharqawidubai cOuRts

Mashair ShazliaRaa gROuP advOcates & LegaL cOnsuLtant

M. Vivekanand ShettyeROs gROuP

Shekhar SinhaRais hassan saadi LLc

Hamad Thani Mutardubai cOuRts

Mohsen TomhOPtiOns engineeRing cOnsuLtants

Baher YousefengineeRing cOnsuLtants gROuP (ecg)

uniTed kingdom

cOmPanies hOuse

dOdd gROuP

fReedOm infRastRuctuRe seRvices

institute Of exPORt

the insOLvency seRvice

tRicOnnex Ltd.

Marie BatchelorbiRketts LLP

Howard BushellheR maJesty’s Land RegistRy

Sanah ChoudhrygRant dawe LLP

Brendon Christianbusiness Law bc

Michael Collard5 PumP cOuRt chambeRs

Elouisa CrichtonshePheRd & weddeRbuRn

Ian DrummonddePaRtment fOR cOmmunities and LOcaL gOveRnment

Zaki EjazRight LegaL advice

Chris EvansweiL, gOtshaL & manges LLP

Kristy EwerweiL, gOtshaL & manges LLP

Edel FarrellymemeRy cRystaL LLP

Nick FrancisPwc united kingdOm

Robert FranklincLyde & cO.

Chris GantJs fORwaRding

Donald GraydaRwin gRay LLP

Jonathan Haydn-WilliamsgOOdman deRRick LLP

Nicky HeathcoteheR maJesty’s Land RegistRy


Robert HillhousecLyde & cO.

Fionnuala Horrocks-Burnscbi - the cOnfedeRatiOn Of bRitish industRy

Neville HowlettPwc united kingdOm

Daden HuntbiRketts LLP

Hannah JonessheRRaRds sOLicitORs

Dipika KachhalaashuRst LLP

Robert KeenbRitish inteRnatiOnaL fReight assOciatiOn

Katherine KeenanwedLake beLL LLP

Pascal LalandeheR maJesty’s Land RegistRy

Bob LedsomedePaRtment fOR cOmmunities and LOcaL gOveRnment

Jo Lloyd-JonesdLa PiPeR uk LLP

Ryan LynchmemeRy cRystaL LLP

Joanna MacintoshLatham & watkins LLP

Neil MacleanshePheRd & weddeRbuRn

Neil Magrathuk POweR netwORks

Christopher Mallonskadden, aRPs, sLate, meagheR & fLOm LLP

Paul MarmorsheRRaRds sOLicitORs

Jane MarsdenmemeRy cRystaL LLP

Kate MatthewsbOddy matthews

Antoinette McManusPwc united kingdOm

Phil MossLubbOck fine - membeR Of RusseLL bedfORd inteRnatiOnaL

Neil Munroeequifax Ltd.

Kevin NicholsonPwc united kingdOm

Steve ParkerdhL gLObaL fORwaRding

Stephanie PasquillmemeRy cRystaL LLP

Karolina Pechanovadiaz Reus & taRg LLP

Chris PerkinsPRicewateRhOusecOOPeRs LegaL LLP

Samantha PigdendePaRtment fOR cOmmunities and LOcaL gOveRnment

Arun PontinOfgem

Ross PooleyLatham & watkins LLP

Frances PottierdePaRtment fOR business, innOvatiOn and skiLLs

Helena PottsLatham & watkins LLP


Alex Roganskadden, aRPs, sLate, meagheR & fLOm LLP

Ian SharpeexPeRian Ltd.

Angela ShawheR maJesty’s Land RegistRy

Sandra SimonidePaRtment fOR cOmmunities and LOcaL gOveRnment

Kate StephensonweiL, gOtshaL & manges LLP

Jasmine WallaiR sea wORLdwide (u.k.) Limited

Geoff WilkinsonwiLkinsOn cOnstRuctiOn cOnsuLtants

Thomas WillmottORRick, heRRingtOn & sutcLiffe LLP

Dermot WintersmeRRit & cOmPany

Alexandra WoodcLyde & cO.

David ZiyambiLatham & watkins LLP

uniTed sTATesSam J. AlbertsdentOns

Wassem AmindhaR Law, LLP

Manish AntanigOuLd & RatneR LLP

Pamy J. S. AroracORneLL gROuP, inc.

Eve BrackmannstuaRt kane

Steven ClarkcLaRk fiRm PLLc

Elizabeth de CarvalhodentOns

Vilas DhardhaR Law, LLP

Joshua L. DitelbergseyfaRth shaw LLP

Julianne DoedentOns

Soha DoedentOns


Motsa Duboisfiabci

Michael Dylltexas inteRnatiOnaL fReight

Robert GoethecORneLL gROuP, inc.

Peter GordonPeteR d. gORdOn and assOciates

William GouldtROygOuLd Pc

Tony HadleyexPeRian

Thomas HalkethaLket weitz LLP

Timi Anyon Hallemmanatt, PheLPs & PhiLLiPs, LLP


Sanford HillsbergtROygOuLd Pc

Nancy IsraelLaw Office Of nancy d. isRaeL

Charles L. KerrmORRisOn & fOeRsteR LLP

Joshua KochathcOmage cOntaineR Lines

Richard KoenigsbergRusseLL bedfORd inteRnatiOnaL

John LaBarhenRy, mccORd, bean, miLLeR, gabRieL & LabaR PLLc

Jen LearycLiftOnLaRsOnaLLen LLP

Wen-Ching LinLaw Offices Of wen-ching Lin

Bradford L. LivingstonseyfaRth shaw LLP

Samuel L. Lovitch

Alene McMahoncROwn agents Ltd.

Steven MehrtROygOuLd Pc

Mark MendolaPwc united states

Howard B. Miller

Kerry MohanseyfaRth shaw LLP

Kelly J. MurrayPwc united states

David NewbergcOLLieR, haLPeRn, newbeRg, nOLLetti & bOck

Christopher O’ConnellPaRkeR, miLLiken, cLaRk, O’haRa & samueLian

Malhar PagayPachuLski stang ziehL & JOnes LLP

Eric PezoldsneLL & wiLmeR

Darrell Piercedykema

Shanen ProutLaw Office Of shanen R. PROut

Kenneth RosenuniveRsity Of aLabama schOOL Of Law

Richard Rosennyc dePaRtment Of buiLdings

Joshua RoymORRisOn & fOeRsteR LLP

Mayer SassoncOnsOLidated edisOn cO. Of ny, inc.

William ShawnshawncOuLsOn LLP

Joseph TannousJt cOnstRuctiOn

Michael TeminfOx ROthschiLd LLP

Steve ThomascROwn agents Ltd.

Frederick TurnertuRneR & tuRneR

Robert James VoetschcROwn agents Ltd.

Olga ZalomiyLaw Offices Of OLga zaLOmiy, Pc

uruguAy

gRaetz nuñez

suPeRintendencia de seRviciOs financieROs - bancO centRaL deL uRuguay

Isabel AbarnoOLiveRa abOgadOs

Marta AlvarezadministRación naciOnaL de usinas y tRansmisión eLéctRica (ute)

Bernardo AmorínOLiveRa abOgadOs

Fernando BadoestudiO dR. mezzeRa

Alicia BarralPwc uRuguay

Leticia BarriosbeRgstein abOgadOs

Juan BonetguyeR & ReguLes, membeR Of Lex mundi

Sofia BorbaaRchitect

Virginia BrauseJiménez de aRéchaga, viana & bRause

Federico CaresanigaLante & maRtins

Anapaula CarranzauRsea (unidad ReguLadORa de seRviciOs de eneRgía y agua)

Augusto CibilsPwc uRuguay

Martín ColombofeRReRe abOgadOs

Leonardo CoutoJOse maRia facaL & cO.

Hernán de la FuenteescRibanía de La fuente

María Duránhughes & hughes

Maria Jose EchinopeJiménez de aRéchaga, viana & bRause

Fabrizio FavacOvidien uRuguay

Analía FernándezbeRgstein abOgadOs

María Noel FernándezguyeR & ReguLes, membeR Of Lex mundi

Javier Fernández ZerbinobadO, kusteR, zeRbinO & Rachetti

Hector Ferreirahughes & hughes

Juan Federico FischerfischeR & schickendantz

Federico FloringuyeR & ReguLes, membeR Of Lex mundi

Sergio FrancoPwc uRuguay

Andrés FuentesaRcia stORace fuentes medina abOgadOs

Diego GalantegaLante & maRtins

Daniel GarciaPwc uRuguay

Alejandra GarcíafeRReRe abOgadOs

Ximena García de SoriauRsea (unidad ReguLadORa de seRviciOs de eneRgía y agua)

Enrique Garcia PiniadministRación naciOnaL de usinas y tRansmisión eLéctRica (ute)

Nelson Alfredo Gonzalezsdv uRuguay

Lucía GrazioliOLiveRa abOgadOs

Renato GuerrieriguyeR & ReguLes, membeR Of Lex mundi

Andrés HessdörferOLiveRa abOgadOs

Marcela Hugheshughes & hughes

Alfredo Inciarte BlancoestudiO inciaRte

Joaquin LangwagenOLiveRa abOgadOs

Jimena LanzaniguyeR & ReguLes, membeR Of Lex mundi

Santiago MadalenaguyeR & ReguLes, membeR Of Lex mundi

Leandro MarquesPwc uRuguay

Enrique Martínez SchickendantzasOciación de desPachantes de aduana deL uRuguay

Susana MasolleruRsea (unidad ReguLadORa de seRviciOs de eneRgía y agua)

Leonardo MelosbeRgstein abOgadOs

Matilde Milicevic Santanaequifax - cLeaRing de infORmes

Alejandro Miller ArtolaguyeR & ReguLes, membeR Of Lex mundi

Federico Moaresmfa cOntadORes PúbLicOs - cORResPOndent Of RusseLL bedfORd inteRnatiOnaL

Pablo MostoadministRación naciOnaL de usinas y tRansmisión eLéctRica (ute)

Javier NoblegaJiménez de aRéchaga, viana & bRause

Mateo NosedaguyeR & ReguLes, membeR Of Lex mundi

Juan Martín OliveraOLiveRa abOgadOs

María Concepción OliveraOLiveRa abOgadOs

Ricardo Olivera GarcíaOLiveRa abOgadOs

Sergio Pérez de la LlanauRsea (unidad ReguLadORa de seRviciOs de eneRgía y agua)

Mariana PisónbeRgstein abOgadOs

Walter PlanellsfeRReRe abOgadOs

Macarena RachettiPwc uRuguay

Agustín Rachetti PérezbadO, kusteR, zeRbinO & Rachetti

Cecilia RicciardifischeR & schickendantz

Mariana SarachoguyeR & ReguLes, membeR Of Lex mundi

Eliana SartoriPwc uRuguay

Leonardo SlingerguyeR & ReguLes, membeR Of Lex mundi

Beatriz SpiessguyeR & ReguLes, membeR Of Lex mundi

Alejandro TarantoestudiO taRantO

Diego TognazzoloPwc uRuguay

Augusto TricottisOftROn

Juan Ignacio TroccolifischeR & schickendantz

Silvina VilabeRgstein abOgadOs

Mercedes VilaróbeRgstein abOgadOs

Gerardo ViñolesviñOLes aRquitect studiO

María Eugenia YavaronefeRReRe abOgadOs

uZBekisTAn

avent advOcat

chambeR Of cOmmeRce & industRy

dePaRtment Of Land ResOuRces and state cadastRe Of tashkent

inteRnatiOnaL LegaL gROuP

Jahongir AbdurasulovchaRges RegistRy Of the centRaL bank Of uzbekistan

Ravshan AdilovcOLibRi Law fiRm

Azizbek AkhmadjonovLeges advOkat Law fiRm

Mels Akhmedovbas Law fiRm

Shavkat AkramovO’zeLektOmOntaJ

Natalya ApukhtinadentOns

Umid AripdjanovcOLibRi Law fiRm

Elvina AsanovagRata Law fiRm

Bokhodir AtakhanovcenteR fOR cOORdinatiOn and deveLOPment Of secuRities maRket

Nail HassanovLeges advOkat Law fiRm

Diyor Inkarovtax cOnsuLt benefit

Nizamiddin KadirovnatiOnaL institute Of cRedit infORmatiOn (nici) Of the centRaL bank Of the RePubLic Of uzbekistan

Mouborak KambarovadentOns

Dilshad KhabibullaevcOLibRi Law fiRm

Khurshida KhabibullaevagRata Law fiRm

Nurali Eshibaevich KhalmuratovnatiOnaL institute Of cRedit infORmatiOn (nici) Of the centRaL bank Of the RePubLic Of uzbekistan

Kamilla KhamraevacOLibRi Law fiRm

Shukhrat Khashimovstate cOmmittee Of the RePubLic Of uzbekistan On aRchitectuRe and cOnstRuctiOn

Sergey Mayorovsimay kOm

Sherzod NasirovcRedit infORmatiOn anaLitic centRe LLc

Alisher NiyazovReaL infO

Khamza Ochilovstate cOmmittee Of the RePubLic Of uzbekistan On aRchitectuRe and cOnstRuctiOn

Jamol RyskiyevgRata Law fiRm

Muzaffar SalomovcRedit infORmatiOn anaLitic centRe LLc

Nizomiddin ShakhabutdinovLeges advOkat Law fiRm

Sofia ShakhrazievacOLibRi Law fiRm

Elmira SungarovacOdex LawyeRs Office

Nargiza TurgunovagRata Law fiRm

Nodir YuldashevgRata Law fiRm

337AcknowledgmenTs

vAnuATu

vanuatu financiaL seRvices cOmmissiOn

Tony Joel AlvosuneLcO

Barry AmosssOuth sea shiPPing (vanuatu) Ltd.

Loïc BerniercaiLLaRd & kaddOuR

Garry BlakeRidgway bLake LawyeRs

Paul de Montgolfiercabinet aJc, an indePendent cORResPOndent membeR Of dfk inteRnatiOnaL

Frederic Derousseauvate eLectRics

Delores Elliottdata buReau (vanuatu) Limited

Didier Hamel-Landrycabinet aJc, an indePendent cORResPOndent membeR Of dfk inteRnatiOnaL

Angèle JacquieruneLcO

Remy JanetuneLcO

Bill JimmyfR8 LOgistics Ltd.

Jonathan LawLaw PaRtneRs

Colin B. LeocOLin bRight LeO LawyeRs


Philippe MehrenbergeruneLcO

Mark PardoesOuth sea shiPPing (vanuatu) Ltd.

John RidgwayPLn LawyeRs

Martin Saint Hilairecabinet aJc, an indePendent cORResPOndent membeR Of dfk inteRnatiOnaL

Mark StaffordbaRRett & PaRtneRs

veneZuelA, rBTamara AdrianadRian & adRian

Juan Enrique AigsterhOet PeLaez castiLLO & duque

Pierre AivasovskybakeR & mckenzie

Enrique AltimaribakeR & mckenzie

Servio T. Altuve Jr.seRviO t. aLtuve R. & asOciadOs

Carlos Bachrich Nagyde sOLa Pate & bROwn, abOgadOs - cOnsuLtORes

Arturo De Sola Landerde sOLa Pate & bROwn, abOgadOs - cOnsuLtORes

Carlos Domínguez HernándezhOet PeLaez castiLLO & duque

Maria Gabriela GalavishOet PeLaez castiLLO & duque

Jose GarciaPwc venezueLa

Andres Felipe GuevarabakeR & mckenzie

Alfredo HurtadohuRtadO esteban y asOciadOs - membeR Of RusseLL bedfORd inteRnatiOnaL

Gabriela LongoPaLaciOs, ORtega y asOciadOs

Yajaira MartineztRansPORte inteRnaciOnaL Lógica Oceánica, ca

Maritza MeszarosbakeR & mckenzie

Lorena Mingarelli Lozzide sOLa Pate & bROwn, abOgadOs - cOnsuLtORes

Amayris MuñozhOet PeLaez castiLLO & duque

José Manuel Ortega PérezPaLaciOs, ORtega y asOciadOs

Pedro PachecoPwc venezueLa

Luis Esteban PalaciosPaLaciOs, ORtega y asOciadOs

Bruno ParedesLOgistika tsm

John R. Patede sOLa Pate & bROwn, abOgadOs - cOnsuLtORes

Margie PirelaPwc venezueLa

Eduardo PorcarellicOnaPRi

Juan Carlos Pró-RísquezdesPachO de abOgadOs miembROs de nORtOn ROse fuLbRight sc

Melissa Puga SantaellacOnaPRi

Laura Silva ApariciohOet PeLaez castiLLO & duque

Oscar Ignacio TorrestRaviesO evans aRRia RengeL & Paz

John TuckerhOet PeLaez castiLLO & duque

Carlos Velandia SanchezasOciación venezOLana de deRechO RegistRaL (avedeR)

José VivasLawyeR

vieTnAm

binh minh gaRment Jsc

hO chi minh city POweR cORPORatiOn (evn hcmc)

Ken AtkinsongRant thORntOn LLP

Frederick BurkebakeR & mckenzie (vietnam) Ltd.

Samantha Campbellgide LOyRette nOueL, membeR Of Lex mundi

Tran Cong QuocbizcOnsuLt Law fiRm

Giles Thomas Cooperduane mORRis LLc

Phuong Dzung DangvisiOn & assOciates

Nguyen Dang VietbizcOnsuLt Law fiRm

Linh DoanLvn & assOciates

Dang The DucindOchine cOunseL

Bui Minh HoangindOchine cOunseL

Khoi HoanggRant thORntOn LLP

Le Hong PhongbizcOnsuLt Law fiRm

Konrad Hullvna LegaL sOLe cO. Ltd.

Tran Quang HuyviLaf Law fiRm

Tuong Long Huynhgide LOyRette nOueL, membeR Of Lex mundi

Jean Claude Juninsdv LOgistics

Ngoc Hien Lamsdv LOgistics

Anh Tuan LenatiOnaL cRedit infORmatiOn centRe Of vietnam - the state bank Of vietnam

Nguyen Huy Thuy LeindOchine cOunseL

Nhan Leeduane mORRis LLc

Le Thi Locykvn

Tien Ngoc LuuvisiOn & assOciates

Hoang Minh Ducduane mORRis LLc

Duy Minh Ngovb Law

Tung Ngo ThanhviLaf Law fiRm

Ngoc Bui Ngocds avOcats

Hoang Anh NguyenmayeR bROwn LLP

Hoang Kim Oanh NguyenbakeR & mckenzie (vietnam) Ltd.

Huong NguyenmayeR bROwn Jsm

Linh D. NguyenviLaf Law fiRm

Oanh NguyenbakeR & mckenzie (vietnam) Ltd.

Phong Nguyengide LOyRette nOueL, membeR Of Lex mundi

Thanh Hai NguyenbakeR & mckenzie (vietnam) Ltd.

Thi Phuong Lan Nguyenvietnam cRedit infORmatiOn Jsc (Pcb)

Tram Nguyen Huyengide LOyRette nOueL, membeR Of Lex mundi

Ngoc Nguyen Thi MinhnatiOnaL cRedit infORmatiOn centRe Of vietnam - the state bank Of vietnam

Long PhamgRant thORntOn LLP

Tam PhamRussin & vecchi

Viet D. PhanLuatPvd

Vu Anh PhanindOchine cOunseL

Dang Anh QuanRussin & vecchi

Nguyen Que TamcsP LegaL LLc

Dinh The PhuceLectRicity ReguLatORy authORity Of vietnam

Tan Heng ThyecsP LegaL LLc

Antoine Toussaintgide LOyRette nOueL, membeR Of Lex mundi

Chi Anh TranbakeR & mckenzie (vietnam) Ltd.

Tra Giang Truongsdv LOgistics

Nam Truong HoaiindOchine cOunseL

Vo Huu TuindOchine cOunseL

Nguyen Anh TuandP cOnsuLting Ltd.

Ho Anh Tuyetykvn

Thuy Duong VanbakeR & mckenzie (vietnam) Ltd.

Dzung VuLvn & assOciates

Phuong VuLvn & assOciates

Son Ha VuongvisiOn & assOciates

wesT BAnk And gAZA

ministRy Of natiOnaL ecOnOmy

Hani Abdel Jaldeh

Nidal Abu LawiPaLestine ReaL estate investment cO.

Saleh AhmaidaL kamaL shiPPing and cLeaRing cO. (Ltd.)

Salah AlodehRamaLLah chambeR Of cOmmeRce & industRy

Sharhabeel Al-ZaeemshaRhabeeL aL-zaeem and assOciates

Haytham L. Al-ZubiaL-zubi Law Office

Mohammad Amarneheu POLice missiOn in the PaLestinian teRRitORies (euPOL cOPPs)

Moayad AmouriPwc

Thaer AmroamRO & assOciates Law Office

Hazem AnabtawiaLLiance cOnsuLting seRvices

Nada AtrashaRchitectuRe & design

Firas Atterehhussam atteReh gROuP fOR LegaL seRvices

Rafeeq BisherministRy Of finance

Ali FarounPaLestinian mOnetaRy authORity

Philip FarragebakeR tiLLy inteRnatiOnaL

Ali HamoudehJeRusaLem distRict eLectRicity cO. Ltd.

Maher Hananiaequity LegaL gROuP

Omar HannounPaLestine ReaL estate investment cO.

Samir HulilehPadicO hOLdings

Hiba I. Husseinihusseini & husseini

Hussein JaloudiministRy Of finance

Bilal Kamalittqan attORneys-at-Law

Mohamed KhaderLausanne tRading cOnsuLtants

Dima MashaqiRamaLLah municiPaLity

Emir MushahwarLaw Offices Of nabiL a. mushahwaR

Tony H. Nassara.f. & R. shehadeh Law Office

Absal Nusseibehhusseini & husseini

Raed Rajab

Wael SaadiPwc

Maysa SarhanPaLestinian mOnetaRy authORity

Abdulrahman SawayfehstOne and maRbLe cLusteR

Kareem Fuad Shehadeha.f. & R. shehadeh Law Office

Nadeem Shehadeha.f. & R. shehadeh Law Office

Mazin Theebshahd eLectRicaL engineeRing cOnsuLtants

Richard WolfechemOnics

Odeh ZaghmoriPaLestinian fedeRatiOn Of industRies

Yazeed ZakarnehPaLestinian shiPPeRs’ cOunciL

yemen, reP.

centRaL bank Of yemen

Qusai AbdallaabdaLLa aL-meqbeLi & assOciates


Khalid Abdullahsheikh mOhammed abduLLah sOns (est. 1927)

Jamal AdimiJamaL adimi Law Office

Yaser Al-AdimiabduL gabaR a. aL-adimi fOR cOnstRuctiOn & tRade

Hamzah Al-AnesidR. hamzah shaheR Law fiRm

Gamil AlansibetaLink technOLOgy

Khaled Al-BuraihikhaLed aL-buRaihi fOR advOcacy & LegaL seRvices

Mohamed Taha Hamood Al-HashimimOhamed taha hamOOd & cO.

Abdalla Al-MeqbeliabdaLLa aL-meqbeLi & assOciates

Walaa Al-MeqbeliabdaLLa aL-meqbeLi & assOciates

Qais Alsanabaniq&a Law Office

Mahmood Abdulaziz Al-ShurmaniLawyeR

Abdullah Al-WazairaLsaeedah tRading

Abdulla Farouk LuqmanLuqman LegaL advOcates & LegaL cOnsuLtants

Khaled Mohammed Salem AliLuqman LegaL advOcates & LegaL cOnsuLtants

Walid Shawafeeyemen inteRnatiOnaL fOR cOnstRuctiOn and tRading cO. Ltd.

Saeed Sohbisaeed hassan sOhbi

Nigel Truscottdamac gROuP

Khaled Hassan Zaidyemen chambeR Of shiPPing

ZAmBiADingani C. Bandazambia Revenue authORity

Dickson BwalyaLisuLO + bwaLya

Mwelwa Chibesakundachibesakunda & cOmPany, membeR Of dLa PiPeR gROuP

Sydney ChisengacORPus LegaL PRactitiOneRs

Nelson H. Mwilaey zambia

Prasad HettiarachchieLectRicaL maintenance Lusaka Ltd.

Bruce Kaembazambia custOms and fORwaRding agents assOciatiOn

Walusiku LisuloLisuLO + bwaLya

Vincent MalambomaLambO and cOmPany

Ernest MatePwc zambia

Bonaventure MbewebaRcLays bank

Chosani MbewePwc zambia

Harriet Mdalamusa dudhia & cOmPany

Jyoti MistryPwc zambia

Mutule MusebacORPus LegaL PRactitiOneRs

Henry MusondakiRan & musOnda assOciates

Lloyd MusondaPacRa

Francis MwapenatiOnaL cOunciL fOR cOnstRuctiOn

Nchima NchitonchitO and nchitO advOcates

Rodwyn Petersonchibesakunda & cOmPany, membeR Of dLa PiPeR gROuP

Valerie SesiacustOmized cLeaRing and fORwaRding Ltd.

Sharon K. Sichilongozambia deveLOPment agency

Ngosa SimachelanchitO and nchitO advOcates

Chitembo SimwanzazescO Ltd.

Mutengo SindanoministRy Of Lands, natuRaL ResOuRces and enviROnmentaL PROtectiOn

Mildred StephensoncRedit RefeRence buReau afRica Ltd.

Thomas StoryPwc zambia

Dumisani Temboab & david, zambia

Mephias Triboyimusa dudhia & cOmPany

Enos ZuluPacRa

ZimBABwe

exPeRt decisiOn systems zimbabwe

Richard Beattiethe stOne/beattie studiO

Tim Boultonmanica afRica Pty. Ltd.

Peter CawoodPwc zimbabwe

Regina Chadyamanica afRica Pty. Ltd.

Antony ChagondasawyeR & mkushi

Innocent ChagondaatheRstOne & cOOk

exPeRt decisiOn systems zimbabwe

Rachel ChibayasawyeR & mkushi

Benjamin Chikowerogutu & chikOweRO

Grant Daviesmanica afRica Pty. Ltd.

Beloved DhlakamadhLakama b. attORneys

Farayi DyirakumundaexPeRt decisiOn systems zimbabwe

Paul FraserLOfty & fRaseR

Daniel GarwePLanet

Norman Gomberamanica afRica Pty. Ltd.

Alan GoodrichfinanciaL cLeaRing buReau

Obert Chaurura Gutugutu & chikOweRO

Pauline Kadembogutu & chikOweRO

Prince KanokangakanOkanga & PaRtneRs

Peter LloydgiLL, gOdLOntOn & geRRans

Manuel LopesPwc zimbabwe

Faro MaheregiLL, gOdLOntOn & geRRans

Rita Makarauhigh cOuRt zimbabwe

Vimbai Makoragutu & chikOweRO

Oleen MapongaexPeRt decisiOn systems zimbabwe

Gertrude Maredzagutu & chikOweRO

Chris Masimudivine fReight fORwaRding (PRivate) Limited

Gloria MawariremaweRe & sibanda LegaL PRactitiOneRs

Roselyn MhlangakanOkanga & PaRtneRs

H.P. MkushisawyeR & mkushi

Kundai MsemburisecuRities & exchange cOmmissiOn

Alec MuchadehamambidzO muchadehama & makOni

T. MuringanisPeaRtec

Lina Mushangurizimbabwe stOck exchange

Eldard Mutasahigh cOuRt zimbabwe

Ostern MuterosawyeR & mkushi

Alec Tafadzwa MuzamaweRe & sibanda LegaL PRactitiOneRs

Namatirai Muzarakuzagutu & chikOweRO

Christina MuzerengigRant thORntOn zimbabwe

Duduzile NdawanagiLL, gOdLOntOn & geRRans

Raymond NembosawyeR & mkushi

Maxwell NgorimabdO tax & advisORy seRvices Pvt. Ltd.

Tatenda NhemachenamaweRe & sibanda LegaL PRactitiOneRs

Phillipa M PhillipsPhiLLiPs Law

Unity SakhekantOR & immeRman

Reggie SarucheragRant thORntOn zimbabwe

© 2016 International Bank for Reconstruction and Development / The World Bank1818 H Street NW, Washington DC 20433Telephone: 202-473-1000; Internet: www.worldbank.org

Some rights reserved1 2 3 4 18 17 16 15

This work is a product of the staff of The World Bank with external contributions. The findings, interpretations, and conclusions expressed in this work do not necessarily reflect the views of The World Bank, its Board of Executive Directors, or the governments they represent. The World Bank does not guarantee the accuracy of the data included in this work. The boundaries, colors, denominations, and other information shown on any map in this work do not imply any judgment on the part of The World Bank concerning the legal status of any territory or the endorsement or acceptance of such boundaries.

Nothing herein shall constitute or be considered to be a limitation upon or waiver of the privileges and immunities of The World Bank, all of which are specifically reserved.

Rights and Permissions

This work is available under the Creative Commons Attribution 3.0 IGO license (CC BY 3.0 IGO) http://creativecommons.org/licenses/by/3.0/igo. Under the Creative Commons Attribution license, you are free to copy, distribute, transmit, and adapt this work, including for commercial purposes, under the following conditions:

Attribution—Please cite the work as follows: World Bank. 2016. Doing Business 2016: Measuring Regulatory Quality and Efficiency. Washington, DC: World Bank. DOI: 10.1596/978-1-4648-0667-4. License: Creative Commons Attribution CC BY 3.0 IGO

Translations—If you create a translation of this work, please add the following disclaimer along with the attribution: This translation was not created by The World Bank and should not be considered an official World Bank translation. The World Bank shall not be liable for any content or error in this translation.

Adaptations—If you create an adaptation of this work, please add the following disclaimer along with the attribution: This is an adaptation of an original work by The World Bank. Views and opinions expressed in the adaptation are the sole responsibility of the author or authors of the adaptation and are not endorsed by The World Bank.

Third-party content—The World Bank does not necessarily own each component of the content contained within the work. The World Bank therefore does not warrant that the use of any third-party-owned individual component or part contained in the work will not infringe on the rights of those third parties. The risk of claims resulting from such infringement rests solely with you. If you wish to re-use a component of the work, it is your responsibility to determine whether permission is needed for that re-use and to obtain permission from the copyright owner. Examples of components can include, but are not limited to, tables, figures, or images.

All queries on rights and licenses should be addressed to the Publishing and Knowledge Division, The World Bank, 1818 H Street NW, Washington, DC 20433, USA; fax: 202-522-2625; e-mail: [email protected].

ISBN (paper): 978-1-4648-0667-4ISBN (electronic): 978-1-4648-0668-1DOI: 10.1596/978-1-4648-0667-4ISSN: 1729-2638

Cover design: Corporate Visions, Inc.

Doing Business 2016Measuring Regulatory Quality and Efficiency

13th edition

ISBN 978-1-4648-0667-4

Sku 210667

Doing Business 2016 is the 13th 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 189 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.

www.doingbusiness.org

A World Bank Group Flagship Report

Comparing Business regulation for domestiC firms in 189 eConomies

Do

ing

Busin

ess 2016

table 14.3 correlations between economy distance to ... · doing business 201 summaries of doing...

Documents