DOING BUSINESS 2009 - JOHN J. HADDAD, Ph.D.

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168 Doing Business <strong>2009</strong>Estuardo Enrique EcheverriaNovaSuperintendencia deBancosFedExAlejandro Fernández deCastroPricewaterhouseCoopersWalter FigueroaCámara Guatemalteca dela ConstrucciónRodolfo FuentesProtectora de CrèditoComercialVeronika Sofia Gonzalez BranDíaz-Durán & Asociados -Central LawMiguel Angel GualimDHV ConsultantsBethsy HernandezDHV ConsultantsJuan JegerlehnerSaravia & MuñozChristian LanuzaDíaz-Durán & AsociadosCentral LawGuillermo Lopez-DavisBufete Lopez CorderoAndrés LowenthalMayora & Mayora, S.C.María Isabel LujánZilbermannQuiñones, Ibargüen & LujánSasha MaldonadoAguilar Castillo LoveEnrique MaldonadoMinistry of EconomyMarco Antonio MartinezCPS LogisticsEstuardo Mata PalmieriQuiñones, Ibargüen & LujánEdgar MendozaPricewaterhouseCoopersHugo MenesAyora & Mayora, S.C.Guillermo MontanoTransactel Inc.Ramón OrtegaPricewaterhouseCoopersMarco Antonio PalaciosPalacios & AsociadosAndrea PaniaguaPricewaterhouseCoopersLuis PellecerCarrillo & AsociadosLuis Rene Pellecer LopezCarrillo & AsociadosJose Enrique PensabenePalacios y AsociadosRita PérezAragón & AragónManuel PérezCarrillo & AsociadosFrancisco PilonaDHV ConsultantsJulio PinedoPricewaterhouseCoopersGloria. E. PolancoFrutas Tropicales deGuatemala, S.A. (FRUTESA)Andres Porras CastilloTransUnionFernando Quezado ToruñoQuezadaBufete Quezada Toruño,S.A.Marco Tulio ReynaCámara Guatemalteca dela ConstrucciónAlfredo Rodríguez MahuadRodriguez, Castellanos,Solares & Aguilar, S.C.-Consortium legalJorge Rolando BarriosSalvador A. Saravia CastilloSaravia & MuñozKlamcy SolorzanoDHV ConsultantsJuan TejadaPricewaterhouseCoopersJosé Augusto Toledo CruzArias & MuñozArelis Torres de AlfaroSuperintendencia deBancosElmer VargasACZALAWRaquel VilledaMayora & Mayora, S.C.Julio YonDISAGRO, SolucionesLogisticasGuineaThierno A T BahCabinet IRDEDAminata Bah TallNimba ConseilAlpha Bakar BarryCabinet Karamoko AlphaBarryThérèse BetickaNimba ConseilSékou CamaraDirection Nationale desImpôtsElhadj Ibrahima Sory CisséTribunal du Travail deConakryAïssata DiakiteNimba ConseilMamadou Aliou Chérif DialloKoutouSafiatou KalissaFIDAFRICA /PricewaterhouseCoopersMohamed LahlouFIDAFRICA /PricewaterhouseCoopersSoumah Mama AïssataMinistère du CommerceRaoul MoutheNimba ConseilGuy PiamNimba ConseilRaffi RajaCabinet KoûmyNanamoudou SangareAEAEAndré SangareCabinet UIBGSOCOPAO - SDVYansane SoumahManquepasFacinet SoumahTribunal Première Instancede KaluomIbrahima Sory SowBanque CentraleMomoya SyllaNimba ConseilDominique TatyFIDAFRICA /PricewaterhouseCoopersAlphonse TemedieuNimba ConseilGuinea-BissauDuarte AdolfoBanco da ÁfricaOcidental, S. A.Adelaida Mesa D’AlmeidaSole practicionerJonathan DarbouxBCEAOFatimatou Zahra DiopBCEAOOctávio LopesOctávio Lopes Advogados -Miranda AllianceMiguel MangoAudi - Conta LdaArmando MangoOrdem dos Advogados daGuiné-BissauJaló PiresMinisterio da JusticaAugusto RegalaRibeiroRegalaJoão Daniel Vaz Jr.TransVaz, LdaGuyanaAshton ChaseLaw Office of AshtonChase AssociatesDeeds RegistryLucia Loretta DesirD & J Shipping ServicesGuyana Office forInvestmentHigh CourtRexford JacksonSingh, Doodnauth LawFirmLand RegistryRakesh LatchanaRam & McRaeColin MurrayCoastal ConstructionServicesChristopher RamRam & McRaeJosephine WhiteheadCameron & ShepherdHaitiLionel AllenArchitectGemma AngladeBrown Legal GroupJoel BaussanCARIMPEXSamuel Bien AimeMinistere du Commerce etde l’IndustrieBrierre PierreCabinet de LespinasseJean Baptiste BrownBrown Legal GroupSteve Christian BrownBrown Legal GroupMartin Camille CangéElectricité d’HaïtiRaoul CelestinLes EntreprisesCommerciales JosephNadal S.A.Djacaman CharlesCabinet Gassant<strong>Ph</strong>ilippe-Victor ChatelainChatelain Cargo ServicesDiggan d’AdeskyD’Adesky Import ExportS.A.Christian De LespinasseCabinet de LespinasseBerto DorcéJuris ExcelRigaud DuplanJean Gerard EveillardCabinet EveillardCamille FievreJuris ExcelIrma FredericAvocatEnerlio GassantCabinet GassantSaurel GiletMinistere du Commerce etde l’IndustrieEmile GiordaniGilbert GiordaniEtude Brisson CassagnolArchimelec GuerrierCabinet GassantSylvie HandalHudicourt-WoolleyChantal Hudicourt-EwaldCabinet Hudicourt-WoolleyMarc Hebert IgnaceBanque de la Républiqued’HaitiLuciner JosephMairie de PetionvilleKareen T. LaplancheUN HabitatWilhelm E. Lemke, JrENMARCOLDA (D’adesky)Louis Gary LissadeCabinet LissadeRoberson LouisCabinet GassantFreshnel LucienCabinet GassantKathia MagloireCabinet GassantAlexandrine NelsonChatelain Cargo ServicesJoseph PaillantOrdre des ComptablesProfessionels Agreesd’HaitiJean Frederic SalesCabinet SalesMargarette SanonBanque de la Republiqued’HaitiPaul Emile SimonArchitectSalim SuccarCabinet LissadeJean VandalVandal & VandalHondurasFernando AguileraFIDEJuan José Alcerro MillaAguilar Castillo LoveLidabel Almendárez de VijilCOHEP (ConsejoHondureño de la EmpresaPrivada)Caroline BonoPricewaterhouseCoopersClaudia Patricia CartagenaOficina de Transparenciadel Congreso Nacional deHondurasHéctor Danilo CartagenaGameroPricewaterhouseCoopersJaneth Castañeda de AquinoGrupo Cropa PanalpinaJoel CastilloAgencia Aduanera yMarítima CARECarmen ChevezComision Nacional deBancos y SegurosRamón DiscuaBatres, Discus, MartinezAbogadosFrancisco Guillermo DurónLopezBufete DurónFernando FernándezPricewaterhouseCoopersLegal ServicesAlejandro Fernández deCastroPricewaterhouseCoopersLillizeth GarayCNBSDania Waldina GomezDeloitte S.A. de C.V.Santiago HerreraFIDEMarcela López CarrilloPricewaterhouseCoopersHeidi LunaGarcía & BodánDennis Matamoros BatsonArias & MuñozRafael Enrique Medina ElvirInstituto de la PropiedadJuan Carlos Mejía CottoInstituto de la PropiedadRamón E. MoralesPricewaterhouseCoopers(c) The International Bank for Reconstruction and Development / The World Bank
Acknowledgments 169Orestila MuñozEmpresa Nacional deEnergía EléctricaJazna Vanessa OquelíGarcía & BodánRamón OrtegaPricewaterhouseCoopersAndrea PaniaguaPricewaterhouseCoopersJose Ramon PazJ.R. Paz & AsociadosJulio PinedoPricewaterhouseCoopersMauricio QuiñónezPricewaterhouseCoopersDino RiettiArquitecnicMilton RiveraPricewaterhouseCoopersLegal ServicesJosé Rafael Rivera FerrariJ.R. Paz & AsociadosEnrique Rodriguez BurchardAguilar Castillo LoveFanny Rodríguez del CidArias & MuñozMartha R SaenzZacarías & AsociadosGodofredo SierckeGarcía & BodánEdgardo H. SosaEmpresa Nacional deEnergía EléctricaCristian Stefan HandalZacarías & AsociadosJuan TejadaPricewaterhouseCoopersJorge TorresCOHEP (ConsejoHondureño de la EmpresaPrivada)Armando Urtecho LópezCOHEP (ConsejoHondureño de la EmpresaPrivada)Roberto Manuel ZacaríasUrrutiaZacarías & AsociadosHong Kong,ChinaBrian BarronBaker & McKenzieNicholas ChanSquire, Sanders & DempseyLLPAlbert P.C. ChanThe Hong KongPolytechnic UniversityAlex ChanThe Land RegistryVashi ChandiExcellence InternationalDeborah ChengSquire, Sanders & DempseyL.L.P.Winnie CheungThe Land RegistryPatrick FontaineLinklatersAlexander GongBaker & McKenzieAndrew HalkyardKeith Man Kei HoWilkinson & GristRod Houng-LeePricewaterhouseCoopersKwok Ho LamCLP Power LimitedCindy LamThe Land RegistryDavid LawrenceDeaconsDamasus MakInterlite Company LimitedAndrea PellicaniOverseas AsiaRandolph PerryOrrick, Herrington &Sutcliffe LLPMartinal QuanMetopro Associates Ltd.Sara TongTemple ChambersAnita TsangPricewaterhouseCoopersLawrence Tsong TsongTransUnionTak Kei WanCLP Power LimitedSusanne WongHong Kong Economic &Trade OfficeRaymond WongPricewaterhouseCoopersAlexander YuenTransUnionHungaryMorley Allen & OveryIrodaPethő ÁdámBISZ Central CreditInformation LtdMark BalastyaiFutureal Holding Co.Péter BárdosSándor BékésiPartos & Noblet LovellsJudit BókaiDr Bókai Notary OfficeHedi BozsonyikSzecskay Attorneys-at-LawZsuzsanna CseriBárd, Cseri & PartnersLaw FirmIstván SándorKelemen, Meszaros, Sandor& PartnersDalma DudásRéti, Antall & MadlLandwellGabriella ErdosPricewaterhouseCoopersGyörgy FehérBellák & Partners LawOffice, member of IusLaborisAnna GáspárBuild-Econ Ltd.Karolina GombosIB Grant ThorntonConsulting Kft.IFS Ltd.Norbert IzerPricewaterhouseCoopersZsuzsa KardosBellák & Partners LawOffice, member of IusLaborisZsuzsanna KárolyiBellák & Partners LawOffice, member of IusLaborisAdrienn KellerBellák & Partners LawOffice, member of IusLaborisAndrea KoczihaPricewaterhouseCoopersRussell LambertPricewaterhouseCoopersPetra LencsBárd, Cseri & PartnersLaw FirmDóra MáthéPricewaterhouseCoopersRichárd MedveRéti, Antall & MadlLandwell Law FirmLívia MihovicsRéti, Antall & MadlLandwell Law FirmLászló MohaiJudit NagyBellák & Partners LawOffice, member of IusLaborisSándor NémethSzecskay Attorneys-at-LawTamás PásztorNagy és Trócsányi LawOffice, member of LexMundiTibor SzabóRéti, Antall & MadlLandwell Law FirmAndrás SzecskaySzecskay Attorneys-at-LawIlona SzarkaIB Grant ThorntonConsulting Kft.Ágnes Szent-IványSándor Szegedi Szent-IványKomáromi EvershedsViktória SzilágyiNagy és Trócsányi LawOffice, member of LexMundiLászló SzűcsRéti, Antall & MadlLandwell Law FirmTibor TorokPricewaterhouseCoopersÁdám TóthDr. Tóth & Dr. GáspárKözjegyzői IrodaGábor VargaBISZ Central CreditInformation LtdAgnes WolfordBudapest Viii. districtMunicipalityBlanka ZomboriPricewaterhouseCoopersIcelandElin ArnadottirPricewaterhouseCoopers.Kristján ÁsgeirssonArkitektastofan OGGuðrún BergsteinsdóttirBBA LegalÞórður BúasonReykjavik ConstructionAgencyÓlafur EyjólfssonPricewaterhouseCoopersSkuli Th. FjeldstedFjeldsted, Blöndal &FjeldstedErlendur GíslasonLOGOS, member of LexMundiIngibjörg GuðbjartsdóttirBBA LegalElísabet GuðbjörnsdóttirPricewaterhouseCoopersLegal ServicesReynir HaraldssonJónar TransportMargrét HauksdóttirThe Land RegistryKristín HelgaPricewaterhouseCoopersLegal ServicesJón Ingi IngibergssonPricewaterhouseCoopers.Erlingur E. JónassonISTAKHróbjartur JónatanssonAM Praxis Law OfficesÁsta KristjánsdóttirPricewaterhouseCoopersLegal ServicesRagna MatthíasdóttirISTAKDaði ÓlafssonBBA LegalKristján PálssonJónar TransportEyvindur SólnesLVAHeiðar StefánssonLOGOS, member of LexMundiGunnar SturlusonLOGOS, member of LexMundiRúnar Svavar SvavarssonOrkuveita Reykjavíkur,Distribution-ElectricalSystemBergþór ÞormóðssonISTAKIndiaNagarajan A.Karthik Diesel Sales &ServiceRajan A.Sweka InternationalDulal AcharyyaParasnath Tech GarmentsPvt., Ltd.Amit AgarwalPricewaterhouseCoopersRohini AggarawalPricewaterhouseCoopersJameel AhmedAlifBizAjit Bhuta and AssociatesRajiv AnandPricewaterhouseCoopersPalanikumar ArumugamVariety FashionsAum AruchitectsPavithra B.Maharani Laxmi AmmanniCentre for Social ScienceResearchRohit BajajChawla & Co.Vikas BansalPricewaterhouseCoopersDaksha BaraMaharani Laxmi AmmanniCentre for Social ScienceResearchAditya BhardwajSinghania & Partners,Solicitors & AdvocatesPrachi BhardwajTrilegalNitesh BhasinTrilegalBhasin InternationalLeena ChackoAmarchand & Mangaldas& Suresh A. Shroff & Co.Aman ChandaPricewaterhouseCoopersHarshala ChandorkarCredit Information BureauLtd.Vipul ChaturvediInnovative Eco-Care Pvt.Ltd.Jyoti ChaudhariLegasis Services Pvt. Ltd.Anamika ChaudharyInfini JuridiqueHarminder ChawlaChawla & Co.Manjula ChawlaMCA LegalNimish ChoudharyPricewaterhouseCoopersSachin ChughSinghi Chugh & Kumar,Chartered AccountantsKamlesh DesaiMangal ExportsPrashant DhariaAnant IndustriesRahul DhawanFox MandalThambi DuraiT. Durai & Co.Koshy G. GeorgeKarthik Diesel Sales &ServiceC.V. GaneshKarthik Diesel Sales &ServiceRahul GargPricewaterhouseCoopersG.D. Smabhare and Co.(c) The International Bank for Reconstruction and Development / The World Bank
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(c) The International Bank for Reco
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© 2008 The International Bank for
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(c) The International Bank for Reco
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vi Doing Business 2009• Doing Bus
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ABout doing business ix13. For exam
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OverviewFIGURE 1.1Which regions hav
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FIGURE 1.3Who reformed the most in
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overview 53612AlbaniaAzerbaijanBots
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overview 7procedures and 4 days. Ne
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South Asia(8 economies) 6Note: A rS
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STARTING A BUSINESS 11The cost is a
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STARTING A BUSINESS 13Creating a on
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DEALING WITH CONSTRUCTION PERMITS 1
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thority’s new data management sys
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North Africa1(19 economies)FIGURE 4
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Employing workers 21Table 4.2Easing
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Employing workers 23Increasing flex
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REGISTERING PROPERTY 25Table 5.2Red
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Steps for encumbrance checking, dee
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FIGURE 6.1GETTING CREDITCambodia le
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(19 economies)Note: A reform is cou
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incomeincomeSource: Doing Business
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PROTECTING INVESTORS 35Enterprises,
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(8 economies)2Note: A reform is cou
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tax rateSource: Doing Business data
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FIGURE 8.3Profit taxes lowest, but
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44 Doing Business 2009OverviewStart
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46 Doing Business 2009ECDhighcomeEC
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48 Doing Business 2009Table 9.3Who
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50 Doing Business 2009Table 10.2Whe
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400Source: Doing Business database.
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54 Doing Business 2009OverviewStart
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FIGURE What 11.3are the reform tren
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58 Doing Business 2009ReferencesAgh
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60 Doing Business 2009Africa’s De
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62 Doing Business 2009Alternatively
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64 Doing Business 2009government of
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66 Doing Business 2009workers and c
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68 Doing Business 2009• Has no tr
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70 Doing Business 2009The index ran
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72 Doing Business 2009• Whether f
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74 Doing Business 2009Tax paymentsT
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76 Doing Business 2009CostCost meas
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78 Doing Business 2009Recovery rate
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80 Doing Business 2009ment in the r
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82 Doing Business 2009EconomyStarti
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84 Doing Business 2009EconomyStarti
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86 Doing Business 2009AFGHANISTAN S
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88 Doing Business 2009ARMENIA Easte
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90 Doing Business 2009BANGLADESH So
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92 Doing Business 2009BOLIVIA Latin
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94 Doing Business 2009BURKINA FASO
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96 Doing Business 2009CENTRAL AFRIC
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98 Doing Business 2009CONGO, DEM. R
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100 Doing Business 2009DENMARK OECD
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102 Doing Business 2009EL SALVADOR
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104 Doing Business 2009FINLAND OECD
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106 Doing Business 2009GHANA Sub-Sa
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108 Doing Business 2009GUYANA Latin
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110 Doing Business 2009INDIA South
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112 Doing Business 2009ITALY OECD:
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114 Doing Business 2009KIRIBATI Eas
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116 Doing Business 2009LEBANON Midd
Page 130 and 131: 118 Doing Business 2009MADAGASCAR S
Page 132 and 133: 120 Doing Business 2009MAURITANIA S
Page 134 and 135: 122 Doing Business 2009MONTENEGRO E
Page 136 and 137: 124 Doing Business 2009NEW ZEALAND
Page 138 and 139: 126 Doing Business 2009PAKISTAN Sou
Page 140 and 141: 128 Doing Business 2009PHILIPPINES
Page 142 and 143: 130 Doing Business 2009RUSSIAN FEDE
Page 144 and 145: 132 Doing Business 2009SERBIA Easte
Page 146 and 147: 134 Doing Business 2009SOLOMON ISLA
Page 148 and 149: 136 Doing Business 2009ST. VINCENT
Page 150 and 151: 138 Doing Business 2009SYRIA Middle
Page 152 and 153: 140 Doing Business 2009TOGO Sub-Sah
Page 154 and 155: 142 Doing Business 2009UKRAINE East
Page 156 and 157: 144 Doing Business 2009VANUATU East
Page 158 and 159: 146 Doing Business 2009ZIMBABWE Sub
Page 160 and 161: 148 Doing Business 2009Ratification
Page 162 and 163: 150 Doing Business 2009Ratification
Page 164 and 165: 152 Doing Business 2009GLOBAL CONTR
Page 166 and 167: 154 Doing Business 2009Mark SwanPri
Page 168 and 169: 156 Doing Business 2009Dirk Van Str
Page 170 and 171: 158 Doing Business 2009Iassen Hrist
Page 172 and 173: 160 Doing Business 2009Marie-Edith
Page 174 and 175: 162 Doing Business 2009Bertrand Fle
Page 176 and 177: 164 Doing Business 2009Hussein Mahm
Page 178 and 179: 166 Doing Business 2009Steeve Romua
Page 182 and 183: 170 Doing Business 2009Mayur Ghadia
Page 184 and 185: 172 Doing Business 2009Federico Gua
Page 186 and 187: 174 Doing Business 2009Zharkymbai B
Page 188 and 189: 176 Doing Business 2009Suzana Stojk
Page 190 and 191: 178 Doing Business 2009Odmaa Khurel
Page 192 and 193: 180 Doing Business 2009Diaouga Haou
Page 194 and 195: 182 Doing Business 2009Marco Antoni
Page 196 and 197: 184 Doing Business 2009of Ius Labor
Page 198 and 199: 186 Doing Business 2009Cecil French
Page 200 and 201: 188 Doing Business 2009St. LuciaTha
Page 202 and 203: 190 Doing Business 2009Sakares Kham
Page 204 and 205: 192 Doing Business 2009Şule Tunal
Page 206 and 207: 194 Doing Business 2009Valeria Samb
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