206 DOING BUSINESS IN THE ARAB WORLD 2010 Acknowledgments Doing Business 2011 was prepared by a The Doing Business team is grateful for team led by Sylvia Solf, Penelope Brook valuable comments provided by col- (through May 2010) and Neil Gregory (from leagues across the World Bank Group June 2010) under the general direction and for the guidance of World Bank of Janamitra Devan. The team comprised Group Executive Directors. Svetlana Bagaudinova, Jose Becerra Marta, Karim O. Belayachi, Frederic Bustelo, César Oliver Hart and Andrei Shleifer provided Chaparro Yedro, Maya Choueiri, Santiago academic advice on the project. The pay- Croci Downes, Karen Sarah Cuttaree, Marie ing taxes project was conducted in collab- Contact details for local partners Delion, Allen Dennis, Jacqueline den Otter, oration with PricewaterhouseCoopers, led are available on the Doing Raian Divanbeigi, Alejandro Espinosa- by Robert Morris. The development of the Business website at Wang, Antonio Garcia Cueto, Carolin getting electricity indicators was financed Geginat, Cemile Hacibeyoglu, Betina by the Norwegian Trust Fund. http://www.doingbusiness.org Hennig, Sabine Hertveldt, Mikiko Imai Ollison, Ludmila Januan, Nan Jiang, Palarp Alison Strong copyedited the manuscript. Jumpasut, Dahlia Khalifa, Eugenia Levine, Gerry Quinn designed the report and Jean Michel Lobet, Valerie Marechal, the graphs. Alexandra Quinn and Karen Andres Martinez, Frederic Meunier, Jackson provided desktopping services. Alexandra Mincu, Robert Murillo, Joanna Nasr, Titilayo Oke, Oleksandr Olshanskyy, The report was made possible by the gen- Dana Omran, Caroline Otonglo, Yara Salem, erous contributions of more than 8,200 Pilar Salgado-Otónel, Jayashree Srinivasan, lawyers, accountants, judges, business- Susanne Szymanski, Tea Trumbic, Marina people and public officials in 183 econo- Turlakova and Lior Ziv. Koichi Ito, Lizhi mies.1 Global and regional contributors Liu, Junko Miyazaki, Janet Morris, Di Wang are firms that have completed multiple and Bryan Welsh assisted in the months surveys in their various offices around prior to publication. the world. The online service of the Doing Business Quotations in this report are from Doing database is managed by Ramin Aliyev, Business local partners unless otherwise Preeti Endlaw, Felipe Iturralde Escudero, indicated. The names of those wishing to Graeme Littler, Kunal H. Patel, Vinod be acknowledged individually are listed Thottikkatu and Hashim Zia. The Doing below. Contact details are posted on the Business 2011 report media and mar- Doing Business website at http://www keting strategy is managed by Nadine .doingbusiness.org. Ghannam. The events and road-show strategy is managed by Jamile Ramadan. 1. The team regrets the loss of Courtney Fowler, who passed away in 2010. A partner at Pricewa- All knowledge management and out- terhouseCoopers, Ms. Fowler had contributed to reach activities are under the direction the paying taxes indicators since their introduc- tion in Doing Business 2006 and oversaw surveys and guidance of Suzanne Smith. for several Central Asian economies. ACKNOWLEDGMENTS 207 GLOBAL CONTRIBUTORS Dorian Collaku Besa Tauzi Dib Said Bank of Albania Boga & Associates Banque d’Algérie Allen & Overy LLP Ilir Daci Ketrin Topciu Aloui Salima Baker & McKenzie OPTIMA Legal and Bozo & Associates Law Law Firm Goussanem & Cleary Gottlieb Steen & Hamilton LLP Financial Firm Aloui Ius Laboris, Alliance of Labor, Employment, Benefits and Sajmir Dautaj Fioralba Trebicka Benabid Mohammed Tahar Pensions Law Firms Tonucci & Partners Hoxha, Memi & Hoxha Cabinet Mohammed Tahar Albania Sh.p.k Benabid KPMG Gerhard Velaj Distribution System Boga & Associates Hassan Yassine Law Society of England and Wales Operator Albanian Power Thompson & Knight LLP Silva Velaj Lex Mundi, Association of Independent Law Firms Cooperation Boga & Associates Nabiha Zerigui Noronha Advogados Dael Dervishi Cabinet d’Avocats OPTIMA Legal and Zamira Xhaferri Samir Hamouda Panalpina Financial IKRP Rokas & Partners correspondent of PricewaterhouseCoopers Eniana Dupi Stefan Xhillari PricewaterhouseCoopers PricewaterhouseCoopers Legal Services AECO consulting Kalo & Associates ANGOLA Russell Bedford International Sokol Elmazaj Selena Ymeri Boga & Associates Hoxha, Memi & Hoxha José Rodrigues Alentejo SDV International Logistics Câmara de Comércio e Sokol Elmazaj Enida Zeneli Toboc Inc. Indústria de Angola Boga & Associates Bozo & Associates Law REGIONAL CONTRIBUTORS Firm Suely Odete Moreira Arcanjo Lorena Gega AVM Advogados PricewaterhouseCoopers ALGERIA Adora Group (Freightnet) Fernando Barros Aurela Gjokutaj Branka Achari-Djokic PricewaterhouseCoopers APL Al-Tax Studio Banque d’Algérie Pedro Calixto A.P. Moller-Maersk Group Eduart Gjokutaj Mohammed Salim Azzouz PricewaterhouseCoopers BNT Al-Tax Studio Deramchi & Azzouz Anacleta Cipriano Consortium of European Building Control Valbona Gjonçari - Russell Bedford Faria de Bastos, Sebastião International Federación Interamericana de la Industria de la Boga & Associates e Lopes - Advogados Construcción Anjeza Harizaj Khodja Bachir Associados García & Bodán Bank of Albania SNC Khodja & Co. Miguel de Avillez Pereira Abreu Advogados Globalink Transportation & Logistics Worldwide LLP Emel Haxhillari Nabil Belloula Kalo & Associates Cabinet Belloula Joao de Freitas e Costa Grata Law Firm Shpati Hoxha Tayeb Belloula Abreu Advogados IKRP Rokas & Partners Hoxha, Memi & Hoxha Cabinet Belloula Myline Dias Manica Africa Pty. Ltd. Oltjan Hoxholli Samir Benslimane PricewaterhouseCoopers Talal Abu-Ghazaleh Legal (TAG-Legal) Kalo & Associates Cabinet Benslimane Alexandre Patrício Fernandes Transunion International Ilir Johollari Adnane Bouchaib PricewaterhouseCoopers Hoxha, Memi & Hoxha Bouchaib Law Firm Brian Glazier Renata Leka Abdelkader Boussourdi EDI Architecture Inc. Boga & Associates Société Distribution de Victor Leonel ALBANIA l’Electricité et du Gaz Ordem dos Arquitectos ManeTCI (Mane Trading d’Alger (SDA) Erjola Aliaj Construction & Paulette Lopes Investment) Abdallah Deramchi Faria de Bastos, Sebastião IKRP Rokas & Partners Russell Bedford Aigest Milo e Lopes - Advogados Artur Asllani International Kalo & Associates Associados Tonucci & Partners Mohamed Riad Deramchi Albania Sh.p.k Lorenc Nele Teresinha Lopes Deramchi & Azzouz Faria de Bastos, Sebastião Sabina Baboci Bozo & Associates Law - Russell Bedford Firm e Lopes - Advogados Kalo & Associates International Associados Kostanca Papa BALFIN sh.p.k, Balkan Asmaa El Ouazzani Josephine Matambo Bozo & Associates Law Finance Investment Landwell & Associés - KPMG Group Firm PricewaterhouseCoopers Loreta Peci Legal Services Janota Nzogi Indrit Banka EDEL-EP Bank of Albania PricewaterhouseCoopers Brahim Embouazza Florian Piperi MCDConsulting Walter Paixão Ledia Beçi PricewaterhouseCoopers Hoxha, Memi & Hoxha OPTIMA Legal and Mohamed El-Amine Haddad Financial Cabinet Avocat Amine Jorge Leão Peres Alban Bello Kristaq Profkola Haddad Banco Nacional de Angola IKRP Rokas & Partners Boga & Associates Sakina Haddad Elisa Rangel Nunes Jona Bica Andi Qinam Crédit Populaire d’Algerie ERN Advogados Kalo & Associates OPTIMA Legal and Goussanem Khaled Víctor Anjos Santos Emiliano Bicaku Financial Law Firm Goussanem & AVM Advogados Bozo & Associates Law Laura Qorlaze Aloui Firm N’Gunu Tiny PricewaterhouseCoopers Karine Lasne CFRA Advogados Juna Bozdo Artila Rama Landwell & Associés - Associados Bank of Albania PricewaterhouseCoopers Boga & Associates ANTIGUA AND Artan Bozo Legal Services Ermira Rapushi BARBUDA Bozo & Associates Law Adnane Merad Firm Bozo & Associates Law Firm Etude de Me Kaddour Hastin Barnes Peter Burnie Merad Enkelejd Seitllari Antigua Public Utilities PricewaterhouseCoopers Mohamed Mokrane Authority Kalo & Associates Alban Caushi Ministère des Finances, Vernon Bird Ardjana Shehi Direction Generale du Kalo & Associates Land Registry Kalo & Associates Domaine National 208 DOING BUSINESS 2011 Neil Coates Gabriela Bindi Ignacio Funes de Rioja Miguel P. Murray Joaquín Emilio Zappa PricewaterhouseCoopers Zang, Bergel & Viñes Funes de Rioja & Asociados, Murray, d´André & Sirito J.P. O’Farrell Abogados Abogados member of Ius Laboris de Zavalía Nicolette Doherty Carlos Zima Nicolette M. Doherty Sebastián Bittner Gianluca Galeotti Pablo Murray PricewaterhouseCoopers Attorney at Law and Jebsen & Co. M. & M. Bomchil Fiorito Murray & Diaz Notary Public Cordero Sofia Zuloaga Pilar Etcheverry Boneo Manuel Garford Nuñez Rattagan, Macchiavello Brian D’Ornellas Marval, O’Farrell & Alfaro Abogados Damián Mauricio Najenson Arocena & Peña Robirosa OBM International Mairal, member of Lex Estudio Spota Abogados Mundi Javier M. Gattó Bicain Vernon Edwards Jr. Candioti Gatto Bicain & Alfredo Miguel O’Farrell ARMENIA Freight Forwarding & Julieta Bontempi Ocantos Marval, O’Farrell & Deconsolidating Estudio Beccar Varela Mairal, member of Lex Armen L. Alaverdyan Giselle Rita Geuna Mundi Ann Henry Matias Borderes Alfaro Abogados State Revenue Committee Henry & Burnette Fortunati & Asociados Hernan Papa of the Government of the Mariano Gonzalez Alfaro Abogados Republic of Armenia Jefferson Hunte Ignacio Fernández Borzese Gonzalez & Ferraro Mila PricewaterhouseCoopers Luna Requena & Fernández Gustavo Papeschi Artak Arzoyan Borzese Tax Law Firm Pablo González del Solar Estudio Beccar Varela ACRA Credit Bureau Alfred McKelly James PricewaterhouseCoopers James & Associates Mariano Bourdieu Mariano Payaslian Sedrak Asatryan Severgnini Robiola Matías Grinberg GYPM Concern-Dialog Law Firm Hugh C. Marshall