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

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190 Doing Business <strong>2009</strong>Sakares KhamwaleeKomkrit KietduriyakulChaiyut KumkunCustoms StandardProcedure and ValuationDivisionLawPlus Ltd.William LehaneSakchai LimsiripothongWhite & CasePratchayapa MahamontreeSiam City Law Offices Ltd.Anawat MalawanVickery& Worachai Ltd.Douglas D. MancillDeaconsPauline A. ManzanoPricewaterhouseCoopersSteven MillerMayer Brown JSM, memberof Lex MundiKulachet NanakornWhite & CaseThawatchai PittayasophonSecurities and ExchangeCommissionViro PiyawattanamethSompong PongsakulrangseeMetropolitan ElectricityAuthorityCynthia M. PornavalaiTilleke & GibbinsInternational Ltd., memberof Lex MundiSupan PoshyanandaSecurities and ExchangeCommissionChanet PrecharonasetAPL Logistics Services Ltd.Sudthana PuntheeranurakNational Credit BureauCo., Ltd.Michael RamirezTilleke & GibbinsInternational Ltd., memberof Lex MundiPiyanuj RatprasatpornTilleke & GibbinsInternational Ltd., memberof Lex MundiDussadee RattanopasThavorn RujivanaromPricewaterhouseCoopersMaythawee SarathaiMayer Brown JSM, memberof Lex MundiKowit SomwaiyaLawPlus Ltd.Rachamarn SuchitchonSecurities and ExchangeCommissionPicharn SukparangseeSiam City Law Offices Ltd.Chusert SupasitthumrongTilleke & GibbinsInternational Ltd., memberof Lex MundiOrnjira TangwongyodyingPricewaterhouseCoopersKrisada ThamviriyarakChodthanawat Co., LtdAlongkorn TongmeeTilleke & GibbinsInternational Ltd., memberof Lex MundiPaisan TulapornpipatBlue Ocean Logistics Co.,Ltd.Pattara VasinwatanapongVickery& Worachai Ltd.Harold K. Vickery Jr.Vickery & Worachai Ltd.Pimvimol VipamaneerutTilleke & GibbinsInternational Ltd., memberof Lex MundiAvoot WannvongOffice of the PublicSector DevelopmentCommissionKobkarn WattanavrangkulToshiba Co. LtdSomsak WitnalakornMetropolitan ElectricityAuthorityTimor-LesteCandido da ConceiçãoUSAIDRoberto MonteiroSDVCornelio PachecoJVK International MoversTjia Soh SiangTjia & Tchai AssociatesFrancisco SoaresServiço do Imposto deTimor LesteTogoBolloré DTI - SDVJean-Marie AdenkaCabinet AdenkaDa-Blece Afoda-SebouOrdre Nationaldes Architectes duTogo,(ONAT)Kokou Gadémon AgbessiCabinet LucreatifKafoui AgboyiborCabiet Me Yawovi AgboyiboMartial AkakpoSCP Martial AkakpoAdzewoda AmetsiagbeDirection Générale del’Urbanisme et de l’HabitatKokou Darius AtsooSCP Martial Akakpo<strong>Ph</strong>ilippe AttohSCP Martial AkakpoSylvanus Dodzi AwuteyCabinet LucreatifJonathan DarbouxBCEAOFatimatou Zahra DiopBCEAOFoli Doe-BruceA.U.D.E.P. InternationalKoffi Joseph DogbeviCabinet LUCREATIFFirmin Kwami DzonoukouNotaireSonhaye GbatiFondation Heinrich KloseFranklin Koffi GbedeyEngineerJean Claude GnamienFIDAFRICA /PricewaterhouseCoopersHermann GnangoFIDAFRICA /PricewaterhouseCoopersEvelyne M’BassidgéFIDAFRICA /PricewaterhouseCoopersAdeline MessouFIDAFRICA /PricewaterhouseCoopersTiburce MonnouSCP Martial AkakpoOlivier PedanouCabinet LucreatifGalolo SoedjedeAvocat à la CourDominique TatyFIDAFRICA /PricewaterhouseCoopersInès Mazalo TekpaCabinet LucreatifFousséni TraoréFIDAFRICA /PricewaterhouseCoopersAdjé Prince Wilsom AdjeteAvocat à la CourPrince Zacharie Adjé Wilson-AdjeteCabinet de Maître GaloloSoedjede, avocat auBarreau du TogoTongaInoke AfuDateline Shipping & TravelLtd.Ramsay R. DalgetyTonga Electric PowerBoardFine TohiDateline Shipping & TravelLtd.William Clive EdwardsLaw OfficeAisake EkeMinistry of FinanceSione EtikaEtika Law OfficeAnthony FordSupreme CourtSalesi FotuLand RegistryL. Aloma JohanssonR. Albin Johansson & Co.Public Accountants andBusiness ConsultantsLusio Lausi’iMinistry of Labor,Commerce and IndustriesMaliu MafiIsland Enterprises Ltd.Mele Mafi OtuafiLee MillerWaste Management Ltd.Laki M. NiuLaki Niu OfficesSamiuela M. PaluMagistrate’s CourtSiaosi Peleki MoalaMinistry of WorksSipiloni RaasJaimi Associates -ArchitectsDavid ReesbyFletcher Royco JointVentureIan SkeltonShoreline DistributionLtd.Dana StephensonLaw OfficeRalph StephensonLaw OfficeMaliu TaioneSione Havea TaioneSupreme Court of JusticeHiva TatilaTonga Development BankChristine Uta’atuUta’atu & AssociatesIsileli VeaJaimi Associates -ArchitectsDiana WarnerSkip’s Custom Joinery Ltd.Trinidad andTobagoAndre BassThe Fast Freight GroupSteve BecklesR.D. Rampersad & Co.Tiffanny CastilloM. Hamel-Smith & Co.,member of Lex Mundi.Terry CurtisTransUnionRachael CyrusM. Hamel-Smith & Co.,member of Lex MundiGary EdwardsT & K Engineering LimitedNicole Ferreira-AaronM. Hamel-Smith & Co.,member of Lex MundiLarry HackshawCaribbean Shipping &Consolidating CorpPeter InglefieldPricewaterhouseCoopersColin LairdColin Laird AssociatesMarcia LeonardThe Fast Freight GroupKeomi LourencoM. Hamel-Smith & Co.,member of Lex MundiRamesh LutchmanTransUnionMarjorie NunezLEX CaribbeanGregory PantinM. Hamel-Smith & Co.,member of Lex MundiSonji Pierre ChaseLEX CaribbeanDeborah RagoonathPricewaterhouseCoopersMark RamkerrysinghFitzwilliam Stone Furness-Smith & MorganRamdath Dave RampersadR.D. Rampersad & Co.Danzel ReidTrinidad & TobagoElectricity CommissionBryan RooplalEmployers’ ConsultativeAssociation of Trinidadand TobagoWinston R. SimmondsCaribbean Shipping &Consolidating CorpStephen A. SinghLEX CaribbeanPatricia ThomasWorld Freight s.a.r.l.Jonathan WalkerM. Hamel-Smith & Co.,member of Lex MundiGrantley WiltshireM. Hamel-Smith & Co.,member of Lex MundiTunisiaSamir AbdellyAbdelly & AssociesMonêm AchourAchour & AssociatesMokhtar AmorSociété Tunisienne del’Electricité et du GazMohamed Moncef BarouniACRAdly BellaghaAdly Bellagha &AssociatesMohamed Ben AbdallahAgence de Promotion del’IndustrieHend Ben AchourAdly Bellagha &AssociatesRafika Ben Aissa BouslamaMinistère de la JusticeOthman Ben ArfaSociété Tunisienne del’Elecricite et du GazIsmail Ben FarhatAdly Bellagha &AssociatesBéatrice Ben HassenSLTC Graveleau, DachserGroupElyès Ben MansourAvocats Conseils AssociésMiriam Ben RejebPricewaterhouseCoopersLegal ServicesKamel Ben SalahGide Loyrette Nouel,member of Lex MundiAbdelfattah BenahjiFerchiou & AssociésMeziou KnaniBelkacem BerrahTribunal de 1ère Instancede TunisManel BondiPricewaterhouseCoopersSalaheddine Caid EssebsiCE&P Law Firm(c) The International Bank for Reconstruction and Development / The World Bank
Acknowledgments 191Salma ChaariAbdelly & AssociesFaouzi CheikhBanque CentraleAbdelmalek DahmaniDahmani TransitInternationalEric DouaySDVMohamed Lotfi El AjeriAvocat a la Cour etmediateur agree par leB.B.MCMourad El ArouiAmen BankYassine El HafiAdly Bellagha &AssociatesFaïza FekiBanque CentraleAbderrahmen FendriPricewaterhouseCoopersYessine FerahCE&P Law FirmAmel FerchichiGide Loyrette Nouel,member of Lex MundiNoureddine FerchiouFerchiou & associésMeziou KnaniAfif GaigiAvocats Conseils AssociésLamia HarguemGide Loyrette Nouel,member of Lex MundiInstitut d’EconomieQuantitativeBadis JedidiGide Loyrette Nouel,member of Lex MundiNajla JeziACRSami KallelKallel & AssociatesAdlene KooliComete EngineeringMinistère duDéveloppement etde la CoopérationInternationaleAmina LarbiGide Loyrette Nouel,member of Lex MundiMohamed LouzirCabinet M.S. LouzirMabrouk MaalaouiPricewaterhouseCoopersSlim MaloucheMalouche law FirmKhaled MarzoukRépublique TunisienneCentre Informatique duMinistere des FinancesMohamed Ali MasmoudiPricewaterhouseCoopersLegal ServicesSarah MebezaaComete EngineeringRadhi MeddebComete EngineeringFaouzi MiliMili and AssociatesHedidar MoufidaAgence de Promotion deL’IndustrieMohamed Taieb MrabetBanque CentraleAhmed OuerfelliLegal and Judicialresearch CentreImed TanazeftiGide Loyrette Nouel,member of Lex MundiRachid TmarPricewaterhouseCoopersLegal ServicesAmine TurkiOrdre des Architectes deTunisieAnis WahabiAWT Audit & ConseilSebai YoussefRépublique Tunisienne,Ministère de L’Intérieur etdu développement localMohamed Ali MasmoudiPricewaterhouseCoopersLegal ServicesTurkeyMelike AkanMehmet Gün & Co.Ceyda AkbalTurunç Law OfficeMelis AkkurtBener Law Office, memberof Ius LaborisMiray AkovalıgilPekin & Pekin, member ofLex Mundi, member of SEELegalCeren AktaşPricewaterhouseCoopersBora AktürkAktürk & Çetiner ABMehmet AlakasAlaclothDuygu AlkanAlkan Deniz MavioğluDilmen Law OfficeMustafa AlperYASED - InternationalInvestors AssociationArda AlposkayDevres Law officeUğur AmasyaAmasya Law OfficeMelsa AraratCorporate GovernanceForum of Turkey, SabanciUniversityŞeref Can AratMehmet Gün & Co.Naci ArkanMinistry of FinanceÖzen AtihanPekin & Pekin, member ofLex Mundi, member of SEELegalPınar AybekBener Law Office, memberof Ius LaborisLevent AydaşAydaş Liman KurmanYasemin AydoğmuşMehmet Gün & Co.Elvan Aziz BikmenPaksoy & Co. Law FirmDerya Baksı PekyalçınTarlan & Pekyalçın LawOfficeSelin BarlakPaksoy & Co. Law FirmBurçin BarlasAlkan Deniz MavioğluDilmen Law OfficeCansel BaydinçHerguner Bilgen OzekeErim BenerBener Law Office, memberof Ius LaborisYvonne BensasonMehmet Gün & Co.Sinan BorovalıPekin & Pekin, member ofLex Mundi, member of SEELegalTuba Burcu SenelTurkish Confederation ofEmployer AssociationsGulnur CamcıSomay Hukuk BurosuEsin ÇamlıbelTurunç Law OfficeCan CankoPekin & Pekin, member ofLex Mundi, member of SEELegalM. Fadlullah CerrahoğluCerrahoğlu Law FirmF. Şebnem ÇetinerAktürk & Çetiner ABFikret ÇetinkayaKPMG Yetkin Ymm A.ŞGulnisa CoşkunPekin & Pekin, member ofLex Mundi, member of SEELegalEbru DabbaghTurunç Law OfficeKürşat DemirezenICT International TradingOrkun DenizKredit Kayit BureauEda DenizeAlkan Deniz MavioğluDilmen Law OfficeRüçhan Derici3e Danışmanlık Ltd. Şti.Emine DevresDevres Law officeBaşak DiclehanKPMG Yetkin Ymm A.ŞOnur DönmezOrhaner Law OfficeDilara DumanSarıibrahimoğlu LawOfficeErdem EgemenPricewaterhouseCoopersMurat EmirhanoğluKPMG Yetkin Ymm A.ŞSedat EratalarDeloitte & ToucheGökben Erdem DiricanPekin & Pekin, member ofLex Mundi, member of SEELegalEsin ErtekPricewaterhouseCoopersLuc FourcadeSDV - Horoz LogisticsHakkı GedikHerguner Bilgen OzekeArman GezerDeloitte & ToucheSait GözümDeloitte & ToucheAli GözütokPekin & Pekin, member ofLex Mundi, member of SEELegalHakan GüleçyuzUltrasonik Ltd.Onur GülsaranCerrahoğlu Law FirmRıfat GünayCentral BankA. Feridun GüngörErnst & YoungHande HameviPekin & Pekin, member ofLex Mundi, member of SEELegalŞebnem IşıkMehmet Gün & PartnersOğuz KainPekin & Pekin, member ofLex Mundi, member of SEELegalEgemen KaradumanErnst & YoungOzan KaradumanMehmet Gün & Co.Ekin KavukçuoğluDeloitte & ToucheGözde KayacıkPekin & Bayar Law FirmBetül KencebayYASED - InternationalInvestors AssociationÖzlem KızılÇakmak Avukatlık BürosuÖzcan KoçGulhan MarbleSertak KokenekBener Law Office, memberof Ius LaborisCumhur KöseoğluKentsel Machinery Co. Ltd.Cengiz KoyuncuTektron Dış Tic. Ltd. Şti.Kürşat KunterCentral BankBurcak KurtSomay Hukuk BurosuAlpaslan Hamdi KuzucuoğluIstanbul MetropolitanMunicipalityAltan LimanAydaş Liman KurmanKoshy MathaiIMFOrhan Yavuz MavioğluAlkan Deniz MavioğluDilmen Law OfficeRana Mazlum YılmazYilmaz Law OfficesLerzan NalbantoğluTurunç Law OfficeYılmaz NalçakarMed Shipping LogisticsTransport & Trade Ltd.CorporationJacques NaudinSDV - Horoz LogisticsZeynephan OğuzCerrahoğlu Law FirmFahri OkumuşCentral BankŞebnem ÖnderÇakmak Avukatlık BürosuErtaç ÖnerThe Chamber of Architectsof TurkeyÇağlayan Orhaner DündarOrhaner Law OfficeSelin ÖzbekOzbek Attorneys at LawSelin ÖzdoğanCerrahoğlu Law FirmEkin Vukçuoğlu ÖzgülsenDeloitte & ToucheFunda ÖzselBener Law Office, memberof Ius LaborisTuba ÖzsezenYASED - InternationalInvestors AssociationAlaattin ÖzyürekInvestment Support andPromotion Agency ofTurkeyFerhat PekinPekin & Bayar Law FirmÇağıl Şahin BiberPricewaterhouseCoopersBilge SaltanDülger Law FirmHasan SarıçiçekKPMG Yetkin Ymm A.ŞSelim SarıibrahimoğluSarıibrahimoğlu LawOfficeMustafa SerdaroğluPekin & Pekin, member ofLex Mundi, member of SEELegalAyşe SertÇakmak Avukatlik BürosuUfuk SoğütlüoğluDeloitte & ToucheSera SomaySomay Hukuk BurosuEmine SönmezPricewaterhouseCoopersLegal DepartmentNaz TamerMehmet Gün & Co.Aylin TarlanTarlan & Pekyalçın LawOfficeBülent TaşMinistry of FinanceGüzel TokerPricewaterhouseCoopersFiliz ToprakMehmet Gün & Partners(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
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118 Doing Business 2009MADAGASCAR S
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120 Doing Business 2009MAURITANIA S
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122 Doing Business 2009MONTENEGRO E
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124 Doing Business 2009NEW ZEALAND
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126 Doing Business 2009PAKISTAN Sou
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128 Doing Business 2009PHILIPPINES
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130 Doing Business 2009RUSSIAN FEDE
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132 Doing Business 2009SERBIA Easte
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134 Doing Business 2009SOLOMON ISLA
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136 Doing Business 2009ST. VINCENT
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138 Doing Business 2009SYRIA Middle
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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 180 and 181: 168 Doing Business 2009Estuardo Enr
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 204 and 205: 192 Doing Business 2009Şule Tunal
Page 206 and 207: 194 Doing Business 2009Valeria Samb
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DOING BUSINESS 2009 - JOHN J. HADDAD, Ph.D.

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