EASE OF DOING BUSINESS 151 Acknowledgments Doing Business 2009 was prepared by a Alison Strong copyedited the manu- Contact details for local partners team led by Sylvia Solf, Simeon Djankov script. Gerry Quinn designed the report are available on the (through March 2008) and Penelope and the graphs. Kim Bieler assisted in the Doing Business website at Brook (from April 2008) under the gen- typesetting. Alexandra Quinn provided eral direction of Michael Klein. The team desktopping services. The online service http://www.doingbusiness.org comprised Teymour Abdel Aziz, Svetlana of the Doing Business database is man- Bagaudinova, Karim O. Belayachi, Mema aged by Ramin Aliyev, Felipe Iturralde Beye, Frederic Bustelo, César Chaparro Escudero and Graeme Littler under the Yedro, Maya Choueiri, Roger Coma- direction of Suzanne Smith. Cunill, Santiago Croci Downes, Marie De- We are grateful for valuable comments lion, Allen Dennis, Jacqueline den Otter, provided by colleagues across the World Alejandro Espinosa-Wang, Monica Fon- Bank Group and for the guidance of World seca Fernandez, Kjartan Fjeldsted, Elena Bank Group Executive Directors. Gasol Ramos, Carolin Geginat, Cemile The report was made possible by Hacibeyoglu, Jamal Haidar, Sabine Hert- the generous contribution of more than veldt, Palarp Jumpasut, Dahlia Khalifa, 6,700 lawyers, accountants, judges, busi- Jean Michel Lobet, Oliver Lorenz, Valerie nesspeople and public officials in 181 Marechal, Andres Martinez, Alexandra economies. Global and regional con- Mincu, Sushmitha Narsiah, Joanna Nasr, tributors are firms that have completed Dana Omran, Caroline Otonglo, Nadia multiple surveys in their various offices Ram, Rita Ramalho, Camille Ramos, around the world. Ivana Rossi, Yara Salem, Pilar Salgado- Quotations in this report are Otónel, Umar Shavurov, Larisa Smirnova, from Doing Business local partners un- Jayashree Srinivasan, Susanne Szymanski, less otherwise indicated. The names of Tea Trumbic, Caroline van Coppenolle, those wishing to be acknowledged in- Bryan Welsh, Justin Yap and Lior Ziv. Jan dividually are listed on the following Bezem, Sonali Bishop, Tara Sabre Collier, pages. Contact details are posted on the Sarah Iqbal, Alice Ouedraogo, Babacar Doing Business website at http://www Sedikh Faye and Jennifer Yip assisted in .doingbusiness.org. the months prior to publication. Oliver Hart and Andrei Shleifer pro- vided academic advice on the project. The paying taxes project was conducted in collaboration with Pricewaterhouse- Coopers, led by Robert Morris. 152 DOING BUSINESS 2009 GLOBAL CONTRIBUTORS Emel Haxhillari Malik Elkettas João Viegas de Abreu Kalo & Associates Elkettas International Consulana Allen & Overy LLP Shpati Hoxha Brahim Embouazza Miguel de Avillez Pereira APL Ltd Hoxha, Memi & Hoxha MCDConsulting Abreu Advogados Baker & McKenzie Erald Ibro Mohamed Lehbib Goubi Francisca de Oliveira Cleary Gottlieb Steen & Hamilton LLP Zig Consulting Firm Banque d’Algérie Associacão de Mulheres Empresarias da Província Hawkamah – The Institute for Corporate Governance Olsi Ibro Khaled Goussanem de Luanda (ASSOMEL) Zig Consulting Firm Law Firm Goussanem & Ius Laboris, Alliance of Labor, Employment, Benefits and Aloui Fernando F. Bastos Pensions Law Firms Ilir Johollari Faria de Bastos, Sebastião Samir Hamouda Lawyers without Borders Hoxha, Memi & Hoxha e Lopes - Advogados Cabinet d’Avocats Samir Associados Lex Mundi, Association of Independent Law Firms Perparim Kalo Hamouda Kalo & Associates Ana Fernandes PricewaterhouseCoopers Samy Laghouati Renata Leka PricewaterhouseCoopers PricewaterhouseCoopers Legal Services Gide Loyrette Nouel, Boga & Associates member of Lex Mundi Lourdes Caposso Fernandes SDV International Logistics Georgios K. Lemonis RCJE Advogados Nadia Larbaoui Associados The Adora Group Ltd (Freightnet) IKRP Rokas & Partners Bouchaib Law Firm Conceição Manita Ferreira Toboc Inc. Elton Lula Karine Lasne Kalo & Associates Rui C. Ferreira & Landwell & Associés - Guilhermina Prata REGIONAL CONTRIBUTORS Andi Memi PricewaterhouseCoopers Luís Folhadela Hoxha, Memi & Hoxha Legal Services Abu-Ghazaleh Legal KPMG Loreta Peci Michel Lecerf East Africa Law Society Fátima Freitas PricewaterhouseCoopers Landwell & Associés - Federación Interamericana de la Industria de la PricewaterhouseCoopers Fátima Freitas Advogados Ermira Pervizi Legal Services Construcción Brian Glazier IKRP Rokas & Partners Garcia & Bodan Adnane Merad EDI architecture Inc. Laura Qorlaze Etude de Me Kaddour Globalink Transportation & Logistics Worldwide LLP Adelaide Godinho PricewaterhouseCoopers Merad IKRP Rokas & Partners AG & LP Miranda Ramajj Narimane Naas Raul Gomes M&M Logistics Bank of Albania Gide Loyrette Nouel, member of Lex Mundi ATS Logistics Co. TransUnion International Ardjana Shehi Fériel Oulounis Blake Hinderyckx University of South Pacific Kalo & Associates Cabinet d’Avocats Samir CAE/CDC Shpresa D Hamouda Helder da Conceição José Elda Shuraja Maya Sator Instituto de Planeamento Hoxha, Memi & Hoxha Cabinet Sator e Gestão Urbana do AFGHanistan Habibullah Peerzada Governo Provincial de ACCL International Sky Net Albania Mohamed Sator Luanda Najibullah Amiri Gerhard Velaj Cabinet Sator Afghanistan Banks Abdul Rahman Watanwal Victor Leonel Association MBC Construction Boga & Associates Marc Veuillot Ordem dos Arquitectos Silva Velaj Alleance advisory Maroc BearingPoint Albania Guiomar Lopes Boga & Associates Tarik Zahzah Bahauddin Baha Faria de Bastos, Sebastião Erjola Aliaj Agim Vërshevci Ghellal & Mekerba e Lopes - Advogados Supreme Court Associados IKRP Rokas & Partners Alimenti Naturali & PB Nabiha Zerigui A. Farid Barakzai Artur Asllani Cabinet d’Avocats Samir Paulette Lopes TNT International Express Elda Zaimi Tonucci & Partners Zig Consulting Firm Hamouda Faria de Bastos, Sebastião Amanda Galton e Lopes - Advogados Ledia Beçi Orrick, Herrington & Angola Associados Hoxha, Memi & Hoxha Algeria Sutcliffe Teresinha Lopes Branka Achari-Djokic José Rodrigues Alentejo Shahzad Haider Ilir Bejleri Faria de Bastos, Sebastião Son Group, Engineering Banque d’Algérie Câmara de Comércio e Afghanistan International Indústria de Angola e Lopes - Advogados Bank and Construction Salima Aloui Associados Fernando Barros Muslimul Haq Jona Bica Law Firm Goussanem & Chindalena Lourenco Aloui PricewaterhouseCoopers Afghanistan Banks Kalo & Associates Fátima Freitas Advogados Alain Brachet Association Rene Bijvoet Hadda Ammara Manuel Malufuene PricewaterhouseCoopers Bouchaib Law Firm SDV AMI International Abdul Wassay Haqiqi Logistics Ordem dos Arquitectos Haqiqi Legal Services Alban Caushi Khodja Bachir Pedro Calixto Ulanga Gaspar Martins Kalo & Associates SNC Khodja & Co. Saduddin Haziq PricewaterhouseCoopers Banco Privado Atlântico Afghanistan International Dorian Collaku Hassan Djamel Belloula Olainde Camache Josephine Matambo Bank Bank of Albania Cabinet Belloula AVM Advogados KPMG Rashid Ibrahim Ilir Daci Tayeb Belloula Maurice Campbell Filomeno Henrique C. A.F. Ferguson & Co. Kalo & Associates Cabinet Belloula Mendonça da Silva Crown Agents Yasin Khosti Besnik Duraj Adnane Bouchaib Ministerio Dos Caetano Capitão Transportes Society of Afghan Hoxha, Memi & Hoxha Bouchaib Law firm Architects and Engineers Centro de Apoio Manuel Nazareth Neto Sokol Elmazaj Fatma Zohra Bouchemla Empresarial- CAE Gaurav Lekh Raj Kukreja Attorney-at-Law Porto de Luanda Boga & Associates Nahary Cardoso Afghan Container Eduardo Paiva Transport Company Valbona Gjonçari Jean-Pierre Comunale Fátima Freitas Advogados SDV PricewaterhouseCoopers Boga & Associates Conservatória do Registro Zahoor Malla Mário A. Palhares Jola Gjuzi Arezki Djadour Predial de Luanda (1ª Globalink Logistics Group Banco de Negócios Kalo & Associates Gide Loyrette Nouel, Secção) T. Ud-Din A. Mirza Internacional member of Lex Mundi Esperança Costa A.F. Ferguson & Co. Vilma Gjyshi Alexandre Pegado Kalo & Associates Asmaa El Ouazzani Alexandre Pegado - Kevin O’Brien Landwell & Associés - Escritório de Advogados Alexandre Pegado - USAID/Bearing Point Anteo Gremi PricewaterhouseCoopers Escritório de Advogados Zig Consulting Firm Legal Services ACKNOWLEDGMENTS 153 Jorge Leão Peres Cassandra Simmons Walter Keiniger Carlos Zima Joe Collins Banco Nacional Arthur Thomas Marval, O’Farrell & PricewaterhouseCoopers Clayton Utz, member of Mairal, member of Lex Lex Mundi Douglas Pillinger Thomas, John & Co. Mundi ARMenia Marcus Connor Panalpina Charles Walwyn Santiago Laclau Artak Arzoyan Chang, Pistilli & Simmons Luis Filipe Pizarro PricewaterhouseCoopers Marval, O’Farrell & ACRA Credit Bureau Tim Cox AG & LP Marietta Warren Mairal, member of Lex PricewaterhouseCoopers Laurinda Prazeres Interfreight Ltd. Mundi Vardan Bezhanyan Yerevan State University Michael Daniel Faria de Bastos, Sebastião Hesketh Williams Guillermo Lalanne e Lopes - Advogados Estudio O’Farrell Gevorg Chakmishyan PricewaterhouseCoopers Associados Ministry of Labor PricewaterhouseCoopers Anne Davis Roslyn Yearwood Rodrigo Marchan Elisa Rangel Nunes GPM Aikanush Edigaryan Clayton Utz, member of ERN Advogados Integrity Commission Lex Mundi Antigua & Barbuda Agustín Marra Trans-Alliance Víctor Anjos Santos Alfaro Abogados Courtney Fowler Jenny Davis AVM Advogados Argentina EnergyAustralia Pablo Mastromarino PricewaterhouseCoopers Guilherme Santos Silva Dolores Aispuru Estudio Beccar Varela Gagik Galstyan Raymond Fang Abreu Advogados PricewaterhouseCoopers Gadens Lawyers José Oscar Mira Horizon 95 Isabel Serrão Lisandro A. Allende Central Bank Hayk Ghazazyan Brett Feltham KPMG Brons &