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

Acknowledgments 181Abshaer M. ElgalalDr. Saif Al-Saidi Advocatesand Legal ConsultantsAlessandro GugolzSaid Al Shahry Law OfficeDali HabboubDenton Wilde SapteSunil JosephMaersk LineP.E. Lalachen MJHassan Al Ansari LegalConsultancyMohamded MagdiJ. Nassir & PartnersPushpa MalaniPricewaterhouseCoopersMansoor Jamal MalikAl Alawi, Mansoor Jamal& Co.Kapil MehtaMaersk LineSubha MohanCurtis Mallet - Prevost,Colt & Mosle LLPAla Hassan MoosaMuscat ElectricityDistribution CompanyJessica MorrisDenton Wilde SapteBruce PalmerCurtis Mallet - Prevost,Colt & Mosle LLPMarian PaulAl Alawi, Mansoor Jamal& Co.Reji PaulDr. Abdullah Alsaidi LawOfficeMadhu SathyaseelanJihad Al-Taie & AssociatesPeter SayerSaid Al Shahry Law OfficeCharles SchofieldTrowers & HamlinsPaul SheridanDenton Wilde SaptePaul SuddabyPricewaterhouseCoopersJeff ToddPricewaterhouseCoopersThomas WillanDenton Wilde SapteNorman WilliamsMajan EngineeringConsultantsSarah WrightDenton Wilde SaptePakistanSh. Farooq AbdullahAbraham & SarwanaAli Jafar AbidiState Bank of PaksitanWaheed AhmadChaudhary Law AssociatesMasood AhmedAbraham & SarwanaAmjad AliCotton LoopAroma Surgical Co.Shariq AzizOnline Shipping & LogisticsMajor Javed BashirGreenfields InternationalKashif ButtZeeshan EnterprisesBunker LogisticsIkram FayazQamar Abbas & Co.Tahseen GhaniHussain Home TextileKhalid HabibullahAbraham & SarwanaJaved HassanSojitz CorporationWaqar HussainAbraham & SarwanaHamid HussainCrown Movers WorldwideRashid IbrahimA.F. Ferguson & Co.Ali Adnan IbrahimGeorgetown UniversityLaw CenterAman Ullah IqbalCrown Trading CompanyTariq Nasim JanDatacheck Pvt. Ltd.Shaukat Ali KhanAlhabib Textile IndustriesArif KhanQamar Abbas & Co.Asim Khan HameedIvon Trading CompanyPvt. Ltd.Muhammad MakiAbraham & SarwanaMehmood Y. MandviwallaMandviwalla & ZafarRashid MehmoodYasir MehmoodAl Hafiz EnterprisesT. Ud-Din A. MirzaA.F. Ferguson & Co.Moazzam MughalBoxing WinnerMohammad Qasim QureshiAzam Chaudhry LawAssociatesShaheer Asghar QureshiSahil Freight PakistanPrivate LimitedFaiza RafiqueChaudhary Law AssociatesAdnan RafiqueParian InternationalAbdul RahmanQamar Abbas & Co.Waqar RanaCornelius Lane & MuftiAbid RaufARC InternationalMehdi RazaMoosa Textile Mills (Pvt)LtdSajjad RazaTransocean ShippingAgenciesAbdul RazzaqQamar Abbas & Co.Jawad A. SarwanaAbraham & SarwanaMohammad ShafiqueOnline Shipping & LogisticsGhulam Haider ShamsiHaider Shamsi & Co.,Chartered AccountantsMohammed ShoukatAircon LogisticInternationalZubair UmerTextile HomeIlyas ZafarZafar & Associates LLP.Pa l auKenneth BardenAttorney-at-LawCristina CastroWestern Caroline TradingCo.Lolita Gibbons-DechenyKoror Planning andZoning OfficeDavid ShadelThe Law Office of Kirk andShadelPanamaAlejandro AlemánAlfaro, Ferrer & RamírezAmanda C. Barraza de WongPricewaterhouseCoopersFrancisco A. Barrios G.PricewaterhouseCoopersCaroline BonoPricewaterhouseCoopersJose A. BozzoGarrido & GarridoJose Ignacio BravoCOCOLPLANLuis ChalhoubIcaza, Gonzalez-Ruiz &AlemanShanina J. ContrerasArosemena Noriega &Contreras, member of IusLaboris and Lex MundiJulio Cesar Contreras IIIArosemena Noriega &Contreras, member of IusLaboris and Lex MundiGuadalupe de CoparropaCEVA LogisticsRicardo Eskildsen MoralesEskildsen & EskildsenMichael FernandezCAPAC (Cámara Panameñade la Construcción)Alejandro Fernández deCastroPricewaterhouseCoopersEnna FerrerAlfaro, Ferrer & RamírezEinys K. FuentesPanamá SolucionesLogísticas Int. - PSLIJorge GarridoGarrido & GarridoJorge R. González ByrneArias, Alemán & MoraRicardo MadridPricewaterhouseCoopersAna Lucia MárquezArosemena Noriega &Contreras, member of IusLaboris and Lex MundiIvette Elisa Martínez SaenzPatton, Moreno & AsvatYadira I. MorenoAguilar Castillo LoveErick Rogelio MuñozSucre Arias & ReyesJosé Miguel NavarreteArosemena Noriega &Contreras, member of IusLaboris and Lex MundiRamón OrtegaPricewaterhouseCoopersAndrea PaniaguaPricewaterhouseCoopersSebastian PerezUnion Fenosa - EDEMET -EDECHIJulio PinedoPricewaterhouseCoopersAlfredo Ramírez Jr.Alfaro, Ferrer & RamírezManuel E. RodriguezUnion Fenosa - EDEMET -EDECHILuz María SalaminaAsociación Panameña deCréditoJuan TejadaPricewaterhouseCoopersValentín Ureña IIIArosemena Noriega &Contreras, member of IusLaboris and Lex MundiPatricia UrriolaPanalpinaRamón VarelaMorgan & MorganPapua NewGuineaTyson BoboroAllens Arthur RobinsonVincent BullAllens Arthur RobinsonDavid CaradusPricewaterhouseCoopersRichard FlynnBlake DawsonJustin HaiaraSteeles LawyersPeter Joseph HeystratenSea Horse PacificAntonia LakiPricewaterhouseCoopersDavid LaveryBlake DawsonJohn LeahyPeter Allan LowingLawyersSimon NutleyPeter Allan LowingLawyersSteven O’BrienO’BriensKapu RageauRageau, Manua & KikiraLawyersSteamships TradingCompany Ltd.Thomas TaberiaPeter Allan LowingLawyersParaguayPerla AldereteVouga & Olmedo AbogadosHugo T. BerkemeyerBerkemeyer, Attorneys &CounselorsLuis Alberto BreuerBerkemeyer, Attorneys &CounselorsEsteban BurtPeroni, Sosa, Tellechea,Burt & Narvaja, member ofLex MundiMaría DebattistiServimex SACILorena DolsaBerkemeyer, Attorneys &CounselorsBlas Dos SantosFerrere AttorneysEstefanía ElicetchePeroni, Sosa, Tellechea,Burt & Narvaja, member ofLex MundiJorge FigueredoVouga & Olmedo AbogadosNéstor GamarraServimex SACIIlse GonzalezIlse Gonzalez & AsocLarisa GuillénPricewaterhouseCoopersJorge Jimenez ReyBanco CentralNestor LoizagaFerrere AttorneysCarmela MartínezPricewaterhouseCoopersMaría Esmeralda MorenoMoreno Ruffinelli &AsociadosRoberto Moreno RodríguezAlcaláMoreno Ruffinelli &AsociadosHector PalazonFerrere AttorneysRocío PenayoMoreno Ruffinelli &AsociadosYolanda PereiraBerkemeyer, Attorneys &CounselorsArmindo RiquelmeFiorio, Cardozo &AlvaradoBelen Saldivar RomañachFerrere AttorneysAngela Schaerer de SosaEscribana PúblicaRuben TaboadaPricewaterhouseCoopersPeruWalter AguirrePricewaterhouseCoopers(c) The International Bank for Reconstruction and Development / The World Bank