ease of doing business 151

Doing Business 2009 was prepared by a team led by Sylvia Solf, Simeon Djankov (through March 2008) and Penelope Brook (from April 2008) under the gen-eral direction of Michael Klein. The team comprised Teymour Abdel Aziz, Svetlana Bagaudinova, Karim O. Belayachi, Mema Beye, Frederic Bustelo, César Chaparro Yedro, Maya Choueiri, Roger Coma- Cunill, Santiago Croci Downes, Marie De-lion, Allen Dennis, Jacqueline den Otter, Alejandro Espinosa-Wang, Monica Fon-seca Fernandez, Kjartan Fjeldsted, Elena Gasol Ramos, Carolin Geginat, Cemile Hacibeyoglu, Jamal Haidar, Sabine Hert-veldt, Palarp Jumpasut, Dahlia Khalifa, Jean Michel Lobet, Oliver Lorenz, Valerie Marechal, Andres Martinez, Alexandra Mincu, Sushmitha Narsiah, Joanna Nasr, Dana Omran, Caroline Otonglo, Nadia Ram, Rita Ramalho, Camille Ramos, Ivana Rossi, Yara Salem, Pilar Salgado-Otónel, Umar Shavurov, Larisa Smirnova, Jayashree Srinivasan, Susanne Szymanski, Tea Trumbic, Caroline van Coppenolle, Bryan Welsh, Justin Yap and Lior Ziv. Jan Bezem, Sonali Bishop, Tara Sabre Collier, Sarah Iqbal, Alice Ouedraogo, Babacar Sedikh Faye and Jennifer Yip assisted in 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.

Alison Strong copyedited the manu-script. Gerry Quinn designed the report and the graphs. Kim Bieler assisted in the typesetting. Alexandra Quinn provided desktopping services. The online service of the Doing Business database is man-aged by Ramin Aliyev, Felipe Iturralde Escudero and Graeme Littler under the direction of Suzanne Smith.

We are grateful for valuable comments provided by colleagues across the World Bank Group and for the guidance of World Bank Group Executive Directors.

The report was made possible by the generous contribution of more than 6,700 lawyers, accountants, judges, busi-nesspeople and public officials in 181 economies. Global and regional con-tributors are firms that have completed multiple surveys in their various offices around the world.

Quotations in this report are from Doing Business local partners un-less otherwise indicated. The names of those wishing to be acknowledged in-dividually are listed on the following pages. Contact details are posted on the Doing Business website at http://www .doingbusiness.org.

Acknowledgments

Contact details for local partners are available on the

Doing Business website at http://www.doingbusiness.org

152 doing business 2009

G L OBA L C ON T R I BU TOR SAllen & Overy LLPAPL LtdBaker & McKenzieCleary Gottlieb Steen & Hamilton LLPHawkamah – The Institute for Corporate GovernanceIus Laboris, Alliance of Labor, Employment, Benefits and Pensions Law FirmsLawyers without BordersLex Mundi, Association of Independent Law Firms PricewaterhouseCoopersPricewaterhouseCoopers Legal ServicesSDV International LogisticsThe Adora Group Ltd (Freightnet) Toboc Inc.

R E G IONA L C ON T R I BU TOR SAbu-Ghazaleh Legal East Africa Law SocietyFederación Interamericana de la Industria de la ConstrucciónGarcia & BodanGlobalink Transportation & Logistics Worldwide LLPIKRP Rokas & PartnersM&M LogisticsTransUnion InternationalUniversity of South Pacific

A f G hA N I STA NNajibullah AmiriAfghanistan Banks AssociationBearingPointBahauddin BahaSupreme CourtA. Farid BarakzaiTNT International ExpressAmanda GaltonOrrick, Herrington & SutcliffeShahzad HaiderAfghanistan International BankMuslimul HaqAfghanistan Banks AssociationAbdul Wassay HaqiqiHaqiqi Legal ServicesSaduddin HaziqAfghanistan International BankRashid IbrahimA.F. Ferguson & Co.Yasin KhostiSociety of Afghan Architects and EngineersGaurav Lekh Raj KukrejaAfghan Container Transport CompanyZahoor MallaGlobalink Logistics GroupT. Ud-Din A. MirzaA.F. Ferguson & Co.Kevin O’BrienUSAID/Bearing Point

Habibullah PeerzadaACCL InternationalAbdul Rahman WatanwalMBC Construction

A L BA N IAErjola AliajIKRP Rokas & PartnersArtur AsllaniTonucci & PartnersLedia BeçiHoxha, Memi & HoxhaIlir BejleriSon Group, Engineering and ConstructionJona BicaKalo & AssociatesRene BijvoetPricewaterhouseCoopersAlban CaushiKalo & AssociatesDorian CollakuBank of AlbaniaIlir DaciKalo & AssociatesBesnik DurajHoxha, Memi & HoxhaSokol ElmazajBoga & AssociatesValbona GjonçariBoga & AssociatesJola GjuziKalo & AssociatesVilma GjyshiKalo & AssociatesAnteo GremiZig Consulting Firm

Emel HaxhillariKalo & AssociatesShpati HoxhaHoxha, Memi & HoxhaErald IbroZig Consulting FirmOlsi IbroZig Consulting FirmIlir JohollariHoxha, Memi & HoxhaPerparim KaloKalo & AssociatesRenata LekaBoga & AssociatesGeorgios K. LemonisIKRP Rokas & PartnersElton LulaKalo & AssociatesAndi MemiHoxha, Memi & HoxhaLoreta PeciPricewaterhouseCoopersErmira PerviziIKRP Rokas & PartnersLaura QorlazePricewaterhouseCoopersMiranda RamajjBank of AlbaniaArdjana ShehiKalo & AssociatesShpresa DElda ShurajaHoxha, Memi & HoxhaSky Net AlbaniaGerhard VelajBoga & AssociatesSilva VelajBoga & AssociatesAgim VërshevciAlimenti Naturali & PBElda ZaimiZig Consulting Firm

A L G E R IABranka Achari-DjokicBanque d’AlgérieSalima AlouiLaw Firm Goussanem & AlouiHadda AmmaraBouchaib Law FirmKhodja BachirSNC Khodja & Co.Hassan Djamel BelloulaCabinet BelloulaTayeb BelloulaCabinet BelloulaAdnane BouchaibBouchaib Law firmFatma Zohra BouchemlaAttorney-at-LawJean-Pierre ComunaleSDVArezki DjadourGide Loyrette Nouel, member of Lex MundiAsmaa El OuazzaniLandwell & Associés - PricewaterhouseCoopers Legal Services

Malik ElkettasElkettas InternationalBrahim EmbouazzaMCDConsultingMohamed Lehbib GoubiBanque d’AlgérieKhaled GoussanemLaw Firm Goussanem & AlouiSamir HamoudaCabinet d’Avocats Samir HamoudaSamy LaghouatiGide Loyrette Nouel, member of Lex MundiNadia LarbaouiBouchaib Law FirmKarine LasneLandwell & Associés - PricewaterhouseCoopers Legal ServicesMichel LecerfLandwell & Associés - PricewaterhouseCoopers Legal ServicesAdnane MeradEtude de Me Kaddour MeradNarimane NaasGide Loyrette Nouel, member of Lex MundiFériel OulounisCabinet d’Avocats Samir HamoudaMaya SatorCabinet Sator Mohamed SatorCabinet SatorMarc VeuillotAlleance advisory MarocTarik ZahzahGhellal & MekerbaNabiha ZeriguiCabinet d’Avocats Samir Hamouda

A NG OL AJosé Rodrigues AlentejoCâmara de Comércio e Indústria de AngolaFernando BarrosPricewaterhouseCoopersAlain BrachetSDV AMI International LogisticsPedro CalixtoPricewaterhouseCoopersOlainde CamacheAVM AdvogadosMaurice CampbellCrown AgentsCaetano CapitãoCentro de Apoio Empresarial- CAENahary CardosoFátima Freitas AdvogadosConservatória do Registro Predial de Luanda (1ª Secção)Esperança CostaAlexandre Pegado - Escritório de Advogados

João Viegas de AbreuConsulanaMiguel de Avillez PereiraAbreu AdvogadosFrancisca de OliveiraAssociacão de Mulheres Empresarias da Província de Luanda (ASSOMEL)Fernando F. BastosFaria de Bastos, Sebastião e Lopes - Advogados AssociadosAna FernandesPricewaterhouseCoopersLourdes Caposso FernandesRCJE Advogados AssociadosConceição Manita FerreiraRui C. Ferreira & Guilhermina PrataLuís FolhadelaKPMGFátima FreitasFátima Freitas AdvogadosBrian GlazierEDI architecture Inc. Adelaide GodinhoAG & LPRaul GomesATS Logistics Co. Blake HinderyckxCAE/CDCHelder da Conceição JoséInstituto de Planeamento e Gestão Urbana do Governo Provincial de LuandaVictor LeonelOrdem dos ArquitectosGuiomar LopesFaria de Bastos, Sebastião e Lopes - Advogados AssociadosPaulette LopesFaria de Bastos, Sebastião e Lopes - Advogados AssociadosTeresinha LopesFaria de Bastos, Sebastião e Lopes - Advogados AssociadosChindalena LourencoFátima Freitas AdvogadosManuel MalufueneOrdem dos ArquitectosUlanga Gaspar MartinsBanco Privado AtlânticoJosephine MatamboKPMGFilomeno Henrique C. Mendonça da SilvaMinisterio Dos TransportesManuel Nazareth NetoPorto de LuandaEduardo PaivaPricewaterhouseCoopersMário A. PalharesBanco de Negócios InternacionalAlexandre PegadoAlexandre Pegado - Escritório de Advogados

acknowledgments 153

Jorge Leão PeresBanco NacionalDouglas PillingerPanalpinaLuis Filipe PizarroAG & LPLaurinda PrazeresFaria de Bastos, Sebastião e Lopes - Advogados AssociadosElisa Rangel NunesERN AdvogadosVíctor Anjos SantosAVM AdvogadosGuilherme Santos SilvaAbreu AdvogadosIsabel SerrãoKPMGMaikel SteveLuanda Incubadora de EmpresasBento TatiGuiché Único de EmpresaN’Gunu TinyRCJE Advogados AsociadosIsabel TormentaGuiché Único de Empresa

A N T IG UA A N d BA R BU dAMitzie BockleyRegistrar, Intellectual Property and Commerce Office, Ministry of JusticeRhodette F.C. BrownPhillips, Phillips & ArchibaldEverett ChristianABI Bank Ltd.Neil CoatesPricewaterhouseCoopersBrian D’OrnellasOBM International, Antigua Ltd.Vernon EdwardsFreight Forwarding & DeconsolidatingPhillip Jr. IsaacsOBM International, Antigua Ltd.Alfred McKelly JamesJames & AssociatesEfrain LaureanoCaribbean Open Trade Support (USAID)Gloria MartinFrancis Trading Agency LimitedMarscha PrincePricewaterhouseCoopersSeptimus A. RhuddRhudd & AssociatesStacy A. Richards-AnjoRichards & Co.Alice N. RobertsRoberts & Co.Clare K. RobertsRoberts & Co.Carl SamuelAntigua Public Utility Authority

Cassandra SimmonsArthur ThomasThomas, John & Co.Charles WalwynPricewaterhouseCoopersMarietta WarrenInterfreight Ltd.Hesketh WilliamsMinistry of LaborRoslyn YearwoodIntegrity Commission Antigua & Barbuda

A RG E N T I NADolores AispuruPricewaterhouseCoopersLisandro A. AllendeBrons & Salas AbogadosAna Candelaria Alonso NegreAlfaro AbogadosVanesa BaldaVitale, Manoff & FeilbogenGonzalo Carlos BallesterJ.P. O’Farrell AbogadosIgnacio Fernández BorzeseTWR AbogadosAgustina CarattiPricewaterhouseCoopersMariano Ezequiel CarricartFornieles AbogadosGustavo CasirQuattrini, Laprida & AsociadosPablo L. CavallaroEstudio Cavallaro AbogadosAlbert ChamorroAlfaro AbogadosJulian A. ColladosAccountantHernán Gonzalo Cuenca MartínezPricewaterhouseCoopers Legal ServicesOscar Alberto del RíoCentral BankAndrés EdelsteinPricewaterhouseCoopersJoaquín EppensMurray, Díaz Cordero & Sirito de ZavalíaDiego EtcheparePricewaterhouseCoopersFernando FucciGrant ThortonIgnacio Funes de RiojaFunes de Rioja & Asociados, member of Ius LaborisClaudia GizziGPMMaría Laura GonzálezPricewaterhouseCoopersPablo González del SolarPricewaterhouseCoopersPablo Grillo CiocchiniBrons & Salas AbogadosFabián HilalCampos, Etcheverry & Asociados

Walter KeinigerMarval, O’Farrell & Mairal, member of Lex MundiSantiago LaclauMarval, O’Farrell & Mairal, member of Lex MundiGuillermo LalanneEstudio O’FarrellRodrigo MarchanGPMAgustín MarraAlfaro AbogadosPablo MastromarinoEstudio Beccar VarelaJosé Oscar MiraCentral BankJorge MirandaClippers S.A.Enrique MonsegurClippers S.A.Miguel P. MurrayMurray, Díaz Cordero & Sirito de ZavalíaIsabel MuscoloQuattrini, Laprida & AsociadosAlfredo Miguel O’FarrellMarval, O’Farrell & Mairal, member of Lex MundiMariano PayaslianGPMMaría Ximena Pérez DirroccoMarval, O’Farrell & Mairal, member of Lex MundiJulio Alberto PueyrredonPricewaterhouseCoopersPablo RamosComercial del OesteSebastián RodrigoAlfaro AbogadosIgnacio RodriguezPricewaterhouseCoopersNicolás Rossi BungeMarval, O’Farrell & Mairal, member of Lex MundiAdolfo RouillonThe World BankPatricia Ruhman SeggiaroMarval, O’Farrell & Mairal, member of Lex MundiSonia SalvatierraMarval, O’Farrell & Mairal, member of Lex MundiJorge Sanchez DiazEcobamboo S.A.Liliana Cecilia SegadeQuattrini, Laprida & AsociadosMiguel TesonEstudio O’FarrellEduardo J. ViñalesFunes de Rioja & Asociados, member of Ius LaborisJoaquín Emilio ZappaJ.P. O’Farrell AbogadosOctavio Miguel ZenarruzaÁlvarez Prado & Asociados

Carlos ZimaPricewaterhouseCoopers

A R m E N IAArtak ArzoyanACRA Credit BureauVardan BezhanyanYerevan State UniversityGevorg ChakmishyanPricewaterhouseCoopersAikanush EdigaryanTrans-AllianceCourtney FowlerPricewaterhouseCoopersGagik GalstyanHorizon 95Hayk GhazazyanKPMGMher GrigoryanVTB BankSargis H. MartirosyanTrans-AllianceDavit HarutyunyanPricewaterhouseCoopersVahe KakoyanInvestment Law Group LLCKarine KhachatryanBearingPointRajiv NagriGlobalink Logistics GroupArtur NikoyanTrans-AllianceMikayel PashayanThe State Committee of the Real Property CadastreAlex PoghossianAlpha Plus ConsultingAram PoghosyanGrant Thornton AmyotDavid SargsyanAmeria cjscGayane ShimshiryanCentral BankHakob TadevosyanGrant Thornton AmyotMatthew TallarovicPricewaterhouseCoopersArmen Ter-TachatyanTer-Tachatyan Legal and Business ConsultingArtur TunyanJudicial Reform Project

AU ST R A L IALucy AdamsonClayton Utz, member of Lex MundiMatthew AllisonVeda AdvantageLynda BrummPricewaterhouseCoopersDavid BudaRBHM Commercial LawyersAlicia CastilloAlicia Castillo Wealthing GroupCaterina CavallaroBaker & McKenzie

Joe CollinsClayton Utz, member of Lex MundiMarcus ConnorChang, Pistilli & SimmonsTim CoxPricewaterhouseCoopersMichael DanielPricewaterhouseCoopersAnne DavisClayton Utz, member of Lex MundiJenny DavisEnergyAustraliaRaymond FangGadens LawyersBrett FelthamPricewaterhouseCoopersJoan FitzhenryBaker & McKenzieMark GenialeOffice of State Revenue, NSW TreasuryMark GrdovichBlake DawsonOwen HayfordClayton Utz, member of Lex MundiDavid HingPricewaterhouseCoopersIan HumphreysBlake DawsonEric IpOnward Business Consultants PTY LTDDoug JonesClayton Utz, member of Lex MundiMorgan KellyFerrier HodgsonMark KingstonTradesafe Australia Pty. Ltd.Ricky LeePricewaterhouseCoopers Legal ServicesJohn LobbanBlake DawsonJohn MartinThomson PlayfordMitchell MathasDeaconsNick MavrakisClayton Utz, member of Lex MundiChristie McGregorPricewaterhouseCoopersMark PistilliChang, Pistilli & SimmonsAnn PreviteraPricewaterhouseCoopersJohn ReidOffice of State Revenue, NSW TreasuryBob RonaiImport-Export Services Pty. Ltd.Luke SayersPricewaterhouseCoopersDamian SturzakerGadens Lawyers

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Mark SwanPricewaterhouseCoopers Legal ServicesNick ThomasClayton Utz, member of Lex MundiSimon TruskettClayton Utz, member of Lex MundiDavid TwiggEnergyAustraliaMegan Valsinger-ClarkGadens LawyersAndrew WheelerPricewaterhouseCoopersDavid ZwiThomson Playford

AU ST R IAThomas BarederOeNBGeorg BrandstetterBrandstetter Pritz & PartnerMartin Eckele|n|w|c Natlacen Walderdorff Cancola Rechtsanwälte GmbHTibor FabianBinder Grösswang RechtsanwälteJulian FeichtingerCerha Hempel Spiegelfeld HlawatiAndreas HableBinder Grösswang RechtsanwälteRudolf KaindlKoehler, Kaindl, Duerr & Partner, Civil Law NotariesSusanne KappelKunz Schima Wallentin Rechtsanwälte KEG, member of Ius LaborisKraus & Co Warenhandelsgesellschaft mbHFlorian KremslehnerDorda Brugger JordisRudolf KricklPricewaterhouseCoopersUlrike LangwallnerSchönherr Rechtsanwälte GmbH / Attorneys-at-LawGregor MaderbacherBrauneis Klauser Prändl Rechtsanwälte GmbHPeter MadlSchönherr Rechtsanwälte GmbH / Attorneys-at-LawIrene MandlAustrian Institute for SME ResearchWolfgang MesseritschNational BankMarguerita MüllerDorda Brugger JordisAlfred NepfMinistry of FinanceMichael PodesserPricewaterhouseCoopers

Ulla ReischUrbanek Lind Schmied Reisch Rechtsanwälte OGFriedrich RoedlerPricewaterhouseCoopersRuth RosenkranzGraf & Pitkowitz Rechtsanwälte GMBHHeidi ScheichenbauerAustrian Institute for SME ResearchGeorg SchimaKunz Schima Wallentin Rechtsanwälte KEG, member of Ius LaborisStephan SchmalzlWallnöferSchmalzl-RechtsanwälteErnst SchmidtKarin SchöppBinder Grösswang RechtsanwälteBenedikt SpiegelfeldCerha Hempel Spiegelfeld HlawatiBirgit Vogt-MajarekKunz Schima Wallentin Rechtsanwälte KEG, member of Ius LaborisLothar A. WachterWolf TheissGerhard WagnerKSV 1870Irene WelserCerha Hempel Spiegelfeld HlawatiGerold ZeilerSchönherr Rechtsanwälte GmbH / Attorneys-at-Law

A z E R BA I jA NShirzad AbdullayevNational BankSabit AbdullayevOMNI Law FirmEldar AdilzadeIFCAnar AliyevIFCAzer Amiraslan AliyevIFCAykhan AsadovBaker & McKenzie - CIS, Ltd.Ismail AskerovMGB Law officesRufat AslanliNational BankSabit A. BagirovEntrepreneurship Development FoundationSamira BakhshiyevaDeloitte & Touche LLCSamir BalayevUnibankRana DramaliRoseville Premium ResidenceMehriban EfendiyevaMichael Wilson & Partners Ltd.Zaur Fati-ZadehMinistry of Taxes

Vusal GafarovBaker & McKenzie - CIS, Ltd.Rashad GafarovPanalpinaRufat GasinovBaku CargoRizvan GubiyevPricewaterhouseCoopersAbbas GuliyevBaker & McKenzie - CIS, Ltd.Arif GuliyevPricewaterhouseCoopersRashad GulmaliyevThe State Register Service of Real EstateSabina GulmaliyevaMGB Law OfficesJeyhun GurbanovAGL Ltd.Elchin HabibovNational BankFaiq Haci-IsmaylovINCE MMCAdil HajaliyevBM International LLCArzu HajiyevaErnst & YoungSamir HasanovGosselinZaur HuseynovOJSC BakielektrikshebekeEmin HuseynovNational BankFaig HuseynovUnibankJeyhun HuseynzadaPricewaterhouseCoopersZohrad IsmayilovAssociation for Assistance to Free EconomyDilyara IsrafilovaBM International LLCFakhiyar JabbarovIFCGunduz KarimovBaker & McKenzie - CIS, Ltd.Nuran KarimovDeloitte & Touche LLCSahib MammadovCitizens’ Labour Rights Protection LeagueKamil MammadovMammadov & Partners Law FirmElchin MammadovMGB Law OfficesVugar MammadovPricewaterhouseCoopersRena MammadovaDeloitte & Touche LLCFaiq S. ManafovUnibankDaniel MatthewsBaker & McKenzieFarhad MirzayevBM International LLCRuslan MukhtarovBM International LLC

Samir NuriyevMinistry of Economic DevelopmentMovlan PashayevPricewaterhouseCoopersTamer PektasAral groupGivi PetriashviliIFCJohn QuinnACE Forwarding CaspianKarim N. RamazanovMinistry of Economic DevelopmentGamar RustamovaOMNI Law FirmNailya SafrovaSwiss Cooperation Office for the South Caucasus, Embassy of SwitzerlandSuleyman Gasan ogly SuleymanovCaspian Service International Construction CompanyKamil ValiyevMcGrigors Baku LimitedMurad YahyayevUnibankIsmail ZargarliOMNI Law FirmUlviyya ZeynalovaMGB Law Offices

BA hA m AS , T h EMcKinney, Bancroft & HughesTropical ShippingKevin A. BasdenBahamas Electricity CorporationRodney W. BraynenDesign HäusRegistry of the Registrar General’s OfficeCraig G. DelancyThe Commonwealth of the Bahamas, Ministry of Works & TransportRochelle A. DeleveauxCentral BankChaunece M. FergusonMackay & Moxey ChambersAmos J. Ferguson jr.Ferguson Associates & PlannersAnthony S. ForbesBahamas Electricity CorporationWendy ForsytheImport Export Brokers Ltd.Higgs & JohnsonGraham, Thompson & Co.Debi Hancock-WilliamsWilliams Law ChambersColin HiggsMinistry of Works & TransportLennox Paton

Gordon MajorThe Commonwealth of the Bahamas, Ministry of Works & TransportShane A. MillerRegistrar General’s DepartmentMichael MossValuation and Business License Unit of the Ministry of FinanceWayne R. MunroeBahamas Bar CouncilDonna D. NewtonSupreme CourtKevin SeymourPricewaterhouseCoopersEverette B. SweetingBahamas Electricity CorporationTex I. TurnquestDepartment of Lands & Surveys

BA h R A I NKhalid AbdullaTameerAysha Mohammed AbdulmalikElham Ali Hassan & AssociatesKhaled Hassan AjajiMinistry of Justice & Islamic AffairsMohammed Abdullah Al Sisi Al BuainainAl Boainain Legal ServicesNawaf Bin Ebrahim Al KalifaElectricity & Water AuthorityHamed Mohamed Al KhalifaMinistry of Municipalities & Agriculture Urban PlanningHaider Hashim Al NoamiMinistry of Municipalities & Agriculture Affairs. Municipal One Stop ShopMohammed Al NoorAl-Twaijri and Partners Law FirmMohammed Hasan Al ZaimoorMinistry of Industry & CommerceSamer Al-AjjawiErnst & YoungAbdulmajeed Ali AlawadhiElectricity & Water AuthorityFatima AlhasanQays H. Zu’biEbtihal Al-HashimiMinistry of Municipalities & Agriculture Affairs. Municipal One Stop ShopShaji AlukkalPanalpinaBilal AmbikapathyNorton RoseMaaria AshrafHatim S. Zu’bi & PartnersMohammed R. AwadhBahrain Investors Center

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Mohammed Mirza A. Hussain Bin JafferMinistry of Municipalities & Agriculture Affairs. Municipal One Stop ShopHussain Saleh DhaifMela BahrainMichael DurgavichAl-Sarraf & Al-RuwayehYousif A. HumoodMinistry of FinanceAbdulwahid A. JanahiThe Benefit CompanyJawad Habib JawadBDO Jawad HabibSara JawaheryElham Ali Hassan & AssociatesEbrahim KaroliaPricewaterhouseCoopersElie KassisAgility LogisticsMubeen KhadirErnst & YoungMohammed Abdul KhaliqTameerAbdul-Haq MohammedTrowers & HamlinsAbdullah MutawiTrowers & HamlinsHassan Ali RadhiHassan Radhi & AssociatesHameed Yousif RahmaMinistry of Industry & CommerceNajma A. Redha HasanMinistry of Municipalities & Agriculture Affairs. Municipal One Stop ShopMohamed SalahuddinMohamed Salahuddin Consulting Engineering BureauLatifa SalahuddinQays H. Zu’biE. Hugh StokesHatim S. Zu’bi & PartnersJudith ToshNorton RoseRobin WatsonThe Benefit CompanyAdrian WoodcockNorton RoseHatim S. Zu’biHatim S. Zu’bi & Partners

BA NG L A dE ShMohammad Abdul WazedDirectorate of Land Records and SurveysMd. Abdul Maleque Mian AbdullahCredit Information Bureau, Bangladesh BankZainul AbedinA. Qasem & Co. / PricewaterhouseCoopersMunir Uddin AhamedIntegrated Transportation Services Ltd., Agent of Panalpina

Tanjib-ul AlamDr. Kamal Hossain & AssociatesMD. Nurul AminDevelopment Constructions Ltd.Mehedy AminDevelopment Constructions Ltd.Saady AminDevelopment Constructions Ltd.Noorul AzharGovernment of BangladeshProbir BaruaMd. Halim BepariHalim Law AssociateSharif BhuiyanDr. Kamal Hossain & AssociatesJamilur Reza ChoudhuryAparup ChowdhuryMinistry of Law, Justice and Parliamentary AffairsBadrud DoulahDoulah & Doulah AdvocatesNasirud DoulahDoulah & Doulah AdvocatesShamsud DoulahDoulah & Doulah AdvocatesMohammad Firoz MiaMinistry of EstablishmentMoin GhaniDr. Kamal Hossain & AssociatesK M A HalimUpright Textile SupportsRaquibul Haque MiahAdvocate & Attorneys Law FirmMirza Quamrul HasanAdviser’s Legal AllianceAbdullah HasanDr. Kamal Hossain & AssociatesMd. Nazmul HasanProtex InternationalKazi Rashed Hassan FerdousProactiveIkhtiar HossainOverseas BusinessAbdul Hamid HowladerDhaka District Registry OfficeMohammad Zeeshan HyderLee, Khan & PartnersShariful IslamMd Aminul IslamCity Apparel-Tex Co.Samsul IslamExecutive Magistrate and Deputy Commissioner OfficeMohammed Aminul IslamV-Sign Sweaters Ltd.Sohel KasemA. Qasem & Co. / PricewaterhouseCoopers

Leatherex Footwear Ind. Ltd.Qazi Mahtab-uz-ZamanA.I.M MonsoorS A MortozaOishi Trade AssociatesSheikh NurulEva QuasemAmir & Amir Law Associates, member of Lex MundiA.F.M. Rahamatul BariGlobe Link Associates LtdMd. Mahbubur RahmanAmiq Computer & ElectronicsMoinur RahmanAspect Ratio Creative CommunicationAl Amin RahmanAl Amin Rahman & AssociatesM.A. RezaTailor4Ruma Leather Industries Ltd.Deloar SiddiqueM. Abu Bakar & Co.Shahriar SyeedV-Teac Fashion Pvt Ltd.S S Tex LinkBabla Topy

BE L A RU SIvan AlievichVlasova Mikhel & PartnersYuri M. AlymovNational BankAlexey AnischenkoVlasova, Mikhel and Partners LLCSvetlana BabintsevaDICSA Audit, Law & ConsultingRon J. BardenPricewaterhouseCoopersVladimir G. BirukCapital Ltd.Bokemin Ltd.Dmitry BokhanBusinessconsultAlexander BondarBusinessconsultAlexander BotianBorovtsov & Salei Law OfficesVitaly BraginiecBraginiec & PartnersAliaksandr DanilevichDanilevichIgor DankovPricewaterhouseCoopersVladimir DidenkoPricewaterhouseCoopersAnton DolgovechnyNational BankDmitry DorofeevNational BankMarina DymovichBorovtsov & Salei Law Offices

Kuksenko Ivan GennadievichARS Group Gennadiy GlinskiyDICSA International Group of LawyersAlexandr IgnatovNational BankAntonina IvanovaDICSA International Group of LawyersDmitry L. KalechitsNational BankNina KnyazevaBusinessconsultIrina KoikovaDICSA International Group of LawyersMikhail E. KostyukovAttorney at LawDmitry LabetskyBusinessconsultOksana LobanErnst & YoungSergei LogvinovKrafttransEkaterina LukyanovaState Committee for Real Estate RegistrationKonstantin MikhelVlasova Mikhel & PartnersAlexei NazarovNational BankVladimir NemovDICSA Audit, Law & ConsultingMagdalena PatrzykPricewaterhouseCoopersVictor PlenkinNational BankVassili I. SaleiBorovtsov & Salei Law OfficesSergei SenchukState Committee for Real Estate RegistrationVitaly P. SevroukevitchBelarussian Scientific Industrial AssociationAlexander ShevkoNational BankLubov SlobodchikovaNational BankViktar StrachukDeloitte & ToucheSergey StrelchikValex ConsultNatalia TalaiVlasova Mikhel & PartnersYuri M. TruhanNational BankAlexander VasilevskyValex ConsultAnna YakubenkoPricewaterhouseCoopersVyacheslav ZhukIFC

BE L G I UmAllen & Overy LLPCour de Cassation

Hubert André-DumontMcGuire Woods LLPChristiaan BarbierMonard-D’HulstThierry BoslyWhite & CaseGilles CarbonezMcGuire Woods LLPOrtwin CarronMonard-D’HulstKoen CooremanSteven De SchrijverVan Bael & BellisAmaury Della FaillePricewaterhouseCoopersFrank DierckxPricewaterhouseCoopersDavid Du PontAshurstJürgen EggerMonard-D’HulstPierrette FraisseSPF Finances - AGDPKurt GrilletAltiusSandrine HirschSimont BraunThomas HürnerNational BankStephan LegeinFederal Public Service FinanceLuc LegonPricewaterhouseCoopersAlexis LemmerlingBerquin NotairesAxel MaeterlinckSimont BraunPhilippe MassartSibelgaMedicCleanAirRobert MeunierNotaryCarl MeyntjensAshurstDominique MougenotCommercial Court MonsDidier MurailleNational BankPeter NeefsNational BankSabrina OttenPricewaterhouseCoopersPanalpina World Transport N.V. Peter RooryckMonard-D’HulstKatrien SchillemansPricewaterhouseCoopersFrédéric SouchonPricewaterhouseCoopersJan Van CelstDLA Piper LLPMieke van den BunderPricewaterhouseCoopers Business AdvisorsRuben Van ImpeVan Impe Accountancy BVBA

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Dirk Van StrijthemPricewaterhouseCoopersSuzy Vande WieleLoyens & LoeffBart VanhamPricewaterhouseCoopersPatrick VercauterenAPLReinout VleugelsVan Bael & BellisChristian WillemsLoyens & Loeff

BE L I z EEmil ArguellesArguelles & Company LLCRudy CastilloThe Belize Bank Ltd.Gian C. GandhiInternational Financial Services CommissionMirna LaraEurocaribe Belize Shipping ServicesRussell LongsworthCaribbean Shipping Agencies Ltd.Fred LumorFred Lumor & Co.Reynaldo F. MaganaFrontier International Business Services Ltd.Tania MoodyBarrow & WilliamsPatricia RodriguezBelize Companies and Corporate Affairs RegistryDan RothSterling Freight ServicesJanelle TillettEurocaribe Belize Shipping ServicesSaidi VaccaroArguelles & Company LLCPhilip ZunigaBarrister & Attorney-at-Law

BE N I NJean-Claude AdandedjanContinental BankGaniou AdechyEtude de Me Ganiou AdechyEurydice AdjoviContinental BankVictoire Agbanrin-ElishaCabinet d’Avocat Agbanrin-ElishaSaïdou AgbantouCabinet d’AvocatsPaul AgbonihoueSBEEJean-Paul T. Hervé AhoyoSociete Beninoise D’Energie ElectriqueSybel AkueshsonFCARafikou AlabiCabinet Me AlabiDieu-Donné Mamert AssogbaCabinet Maître Adjai

Innocent Sourou AvognonMinistère de la Justice et de la LegislationZachari Baba BodyCabinet SPA Baba Body, Quenum et SambaouCharles BadouCabinet d’Avocat Charles BadouGabriel BankoleContinental BankAgnès A. CampbellCampbell & AssociésEugene Capo-chichiMinistère des Transports et des Travaux PublicsMichèle A. O. CarrenaTribunal de Première Instance de CotonouDae Stores LimitedJohannès DagnonGroupe Helios AfriqueArmand DakehounMinistere des Mines, de l’Energie et de L’eauDansouImotephJonathan DarbouxBCEAOFatimatou Zahra DiopBCEAOHenri FadonougboTribunal de Premiere InstanceFrancis Sètondji FagniboMinistère des Finances et de L’EconomieGuy Médard Agbo FayemiOrdre National des Architectes et des UrbanistesJean Claude GnamienFIDAFRICA / PricewaterhouseCoopersHermann GnangoFIDAFRICA / PricewaterhouseCoopersDenis HazoumeContinental BankDominique LalesAddax & Oryx GroupEvelyne M’BassidgéFIDAFRICA / PricewaterhouseCoopersAdeline MessouFIDAFRICA / PricewaterhouseCoopersSeverin-Maxime QuenumCabinet SPA Baba Body, Quenum et SambaouDakehoun Armand S. RaoulMinistere des Mines, de l’Energies et de L’eauMohammed Rabiou SaloufChambre de Commerce et d’Industrie du BeninZakari Djibril SambaouAlice Codjia SohouenouAttorney-at-LawDidier SterlingotSDV - SAGA

Dominique TatyFIDAFRICA / PricewaterhouseCoopersChakirou TidjaniAgence Béninoise de Promotion des Echanges CommerciauxAbdoul’ Azis TidjaniDirection Générale des Impôts et des DomainesJean-Bosco TodjinouOrdre National des Architectes et des UrbanistesRoger TohoundjoHaute Cour de JusticeFousséni TraoréFIDAFRICA / PricewaterhouseCoopersKonate YacoubaFrance TransfoZitty SarlDonatien Adannou ZononChambre de Commerce et d’Industrie du Benin

Bh U TA NSusan CollierOrrick, Herrington & Sutcliffe LLPKincho DorjeeLeko PackersUgyen DorjiThimphu City CorporationLaxmi Prasad GiriBhutan National Bank LtdTharchin LhendupMinistry of FinanceS.N. MuruliThimphu City CorporationSangay PenjoreThimpu Municipal Co.Sonam TsheringMinistry of FinanceSonam WangchukMinistry of FinanceTshering WangchukRoyal Court of JusticeSonam P. WangdiMinistry of Economic AffairsTashi WangmoMinistry of Labour and Human Resources

B OL I v IAFernando AguirreBufete Aguirre Soc. Civ.Carolina Aguirre UriosteBufete Aguirre Soc. Civ.Oswaldo Alvarez WillsS&V Asociados S.R.L.Daniela Aragones CortezSanjines & Asociados Soc. Civ. AbogadosJaime Araujo CamachoFerrereRaúl A. BaldiviaBaldivia Unzaga & Asociados

Adrian Barrenechea BazoberryCriales, Urcullo & AntezanaEnrique BarriosGuevara & Gutiérrez S.C.Alexandra BlancoGuevara & Gutiérrez S.C. Francisco Bollini RocaFerrere Walter B. Calla CardenasColegio Departamental de Arquitectos de La PazFranklin CarrilloPricewaterhouseCoopersJose A. CrialesCriales, Urcullo & AntezanaJ. Christian Davila C.SD ArquitectosKaren Yovana Egüez PalmaFerrereJeannine ForguesFerrereNicolas Franulic CasasnovasInfocred - Servicio de Informacion Crediticia BIC s.a.Jose E. Gamboa T.Colegio Departamental de Arquitectos de La PazMichelle Giraldi LacerdaPricewaterhouseCoopersRenato Goitia MachicaoHermes S.R.L.Adriana Grizante de AlmeidaPricewaterhouseCoopersRamiro GuevaraGuevara & Gutiérrez S.C. Primitivo GutiérrezGuevara & Gutiérrez S.C.Enrique F. HurtadoSuperintencia de Bancos y Entidades FinancierasMarcelo Hurtado-SandovalSalazar, SalazarCarlos Alberto IaciaPricewaterhouseCoopersJorge Luis InchausteGuevara & Gutiérrez S.C.Paola Justiniano AriasSanjines & Asociados Soc. Civ. AbogadosCesar LoraPricewaterhouseCoopersReynaldo Marconi O.FinruralGonzalo Mendieta RomeroEstudio de Abogados Mendieta Romero & AsociadosLuis Meneses M.AlpasurJaime Merida AlvarezColegio Departamental de Arquitectos de La PazAriel Morales VasquezC.R.& F. Rojas AbogadosEvany OliveiraPricewaterhouseCoopersElidie P. BifanoPricewaterhouseCoopers

Alejandro Peláez KayIndacochea & AsociadosMariana Pereira NavaIndacochea & AsociadosOscar Antonio Plaza PonteEntidad De Servicios De Información Enserbic S.A.Julio Quintanilla QuirogaQuintanilla & Soria, Soc. Civ.Carlos Ramirez ArroyoC.R. & F. Rojas, member of Lex MundiDiego RojasC.R. & F. Rojas, member of Lex MundiFernando RojasC.R. & F. Rojas, member of Lex MundiMariela RojasEntidad De Servicios De Información Enserbic S.A.Pilar SalasarBufete Aguirre Soc. Civ.Sergio Salazar-MachicadoSalazar, SalazarFernando Salazar-ParedesSalazar, SalazarSandra SalinasC.R. & F. Rojas, member of Lex MundiRaoul Rodolpho Sanjines ElizagoyenSanjines & Asociados Soc. Civ. AbogadosJennifer ShepardSD ArquitectosA. Mauricio Torrico GalindoQuintanilla & Soria, Soc. Civ.Roberto Viscafé UreñaPricewaterhouseCoopersMauricio Zambrana CuéllarInfocred - Servicio de Informacion Crediticia BIC s.a.

B O SN IA A N d h E R z E G Ov I NASabina BucoPricewaterhouseCoopersEmir CorhodzićDLA Piper Weiss -TessbachMark DavidsonPricewaterhouseCoopersVišnja DizdarevićMarić Law OfficePetros DoukasIKRP Rokas & PartnersEzmana HadziavdićMarić Law OfficeEmin HadzićMarić Law OfficeSenada Havić HrenovicaLRC Credit BureauIsmeta HuremovićLand Registry Office of the Sarajevo Municipal CourtNusmir HuskićMarić Law OfficeHaris MesinovićIFC

acknowledgments 157

Arela JusufbasićLawyers’ Office Bojana Tkalcic-Djulic, Olodar Prebanic & Adela DraganovicMuhidin KaršićLaw Office of Emir KovačevićEmmanuel KoenigPricewaterhouseCoopersVildana MandalovićIKRP Rokas & PartnersBranko MarićMarić Law OfficeEmir PasanovićDLA Piper Weiss -TessbachEdisa PeštekDLA Piper Weiss -TessbachHasib SalkićInteršpedMehmed SpahoLaw Office SpahoAnisa StrujićMarić Law OfficeBojana Tkalčić-DjulićLawyers’ Office Bojana Tkalcic-Djulic, Olodar Prebanic & Adela DraganovicMira Todorović-SymeonidiIKRP Rokas & PartnersSelver ZaimovićLaw Office Spaho

B OT S wA NAStaffnurse Bangu T. Lesetedi-KeothepileRegistrar of Companies, Trade Marks, Patents and DesignsJohn Carr-HartleyArmstrongs AttorneysRizwan DesaiCollins Newman & CoDiba M. DibaMinchin & Kelly AttorneysGuri DoboDobson and Company, Certified Public AccountantsEdward W. Fasholé-Luke IILuke & AssociatesVincent GaleromeloeTransUnion ITCLaknath JayawickramaPricewaterhouseCoopersBokani MachinyaCollins Newman & CoDineo Makati-MphoCollins Newman & CoMercia Bonzo MakgalemeChibanda, Makgaleme & Co.Finola McMahonOsei-Ofei Swabi & Co.Diniar MinwallaPricewaterhouseCoopersClaude A. MojafiMinistry of Labour and Home AffairsMmatshipi MotsepeManica Africa Pty. Ltd.

Jack Allan MutuaTectura International BotswanaAlfred B. NgowiUniversity of BotswanaRajesh NarasimhanGrant ThorntonGodfrey N. NthomiwaAdministration of JusticeKwadwo Osei-OfeiOsei-Ofei Swabi & Co.Butler PhiriePricewaterhouseCoopersNikola StojanovicABB (Pty) LtdJuliana WhiteBotswana Stock ExchangeDave WilliamsMinchin & Kelly

BR A z I LPedro Aguiar de FreitasCompanhia Vale do Rio DoceAntonio AiresDemarest e Almeida AdvogadosDonizeet Andonio da SilvaDAS ConsultoriaPedro Vitor Araujo da CostaEscritorio de Advocacia Gouvêa VieiraFlavia Bailone Marcilio BarbosaVeirano AdvogadosPriscyla BarbosaVeirano AdvogadosRenato BergerTozzini Freire AdvogadosCamila BiralDemarest e Almeida AdvogadosRichard BlanchetLoeser e Portela AdvogadosAdriano BorgesDe Vivo Whitaker e Castro AdvogadosDaniel BortolottoCargo LogisticsSergio BronsteinVeirano AdvogadosJúlio César BuenoPinheiro Neto AdvogadosPaulo CampanaFelsberg, Pedretti, Mannrich e Aidar Advogados e Consultores LegaisPlinio Cesar RomaniniBanco CentralRenato ChiodaroDe Vivo Whitaker e Castro AdvogadosCentro Universitário CuritibaFernanda Cirne MontorfanoEscritorio de Advocacia Gouvêa VieiraGilberto Deon Corrêa JuniorVeirano AdvogadosSidinei Corrêa MarquesBanco Central

Adriana DaiutoDemarest e Almeida AdvogadosCleber Dal Rovere PeluzoViseu Cunha Oricchio AdvogadosEduardo DepassierLoeser e Portela AdvogadosRoberta dos Reis MatheusTrench Rossi e Watanabe AdvogadosJosé Ricardo dos Santos Luz JúniorDuarte Garcia, Caselli Guimarães e Terra AdvogadosRoberta Feiten SilvaVeirano AdvogadosVanessa FelícioVeirano AdvogadosThomas Benes FelsbergFelsberg, Pedretti, Mannrich e Aidar Advogados e Consultores LegaisDanielle FerreiroPinheiro Guimarães AdvogadosRafael Frota Indio do Brasil FerrazEscritorio de Advocacia Gouvêa VieiraRafael GagliardiDemarest e Almeida AdvogadosThiago GiantomassiDemarest e Almeida AdvogadosMichelle Giraldi LacerdaPricewaterhouseCoopersAdriana Grizante de AlmeidaPricewaterhouseCoopersEnrique HadadLoeser e Portela AdvogadosMery Ellen HidalgoNew DealCarlos Alberto IaciaPricewaterhouseCoopersChristopher JarvinenPinheiro Neto AdvogadosEsther JerussalmyAraújo e Policastro AdvogadosFernando LoeserLoeser e Portela AdvogadosMarina MaccabelliDemarest e Almeida AdvogadosAndré MarquesPinheiro Neto AdvogadosGeorges Louis Martens FilhoDe Vivo, Whitaker, Castro e Gonçalves AdvogadosThiago MartinsAraújo e Policastro AdvogadosJose Augusto MartinsBaker & McKenzieLaura Massetto MeyerPinheiro Guimarães Advogados

Rodrigo MatosMBM TradingEduardo Augusto MattarPinheiro Guimarães AdvogadosAnneliese MoritzFelsberg, Pedretti, Mannrich e Aidar Advogados e Consultores LegaisWalter Abrahão Nimir JuniorDe Vivo, Whitaker, Castro e Gonçalves AdvogadosEvany OliveiraPricewaterhouseCoopersAndrea Oricchio KirshViseu Cunha Oricchio AdvogadosElidie P. BifanoPricewaterhouseCoopersMaria Fernanada PecoraVeirano AdvogadosFabio Luis Pereira BarbozaViseu Cunha Oricchio AdvogadosAndréa Pitthan FrançolinDe Vivo, Whitaker, Castro e Gonçalves AdvogadosDurval PortelaLoeser e Portela AdvogadosPontifícia Universidade Católica do ParanáEliane Ribeiro GagoDuarte Garcia, Caselli Guimarães e Terra AdvogadosGuilherme Rizzo AmaralVeirano AdvogadosJoão RodriguesVeirano AdvogadosCarlos SantosSantos ConsultingCamilla SistiAraújo e Policastro AdvogadosClaudio TaveiraPinheiro Neto AdvogadosEnrique Tello HadadLoeser e Portela AdvogadosMarcos TiraboschiVeirano AdvogadosFábio TokarsJunta Comercial do ParanaLuiz Fernando Valente De PaivaPinheiro Neto AdvogadosJosé WahleVeirano AdvogadosEduardo Guimarães WanderleyVeirano AdvogadosCelso XavierDemarest e Almeida Advogados

BRU N E IArkitek IbrahimDanny ChuaBrunei Transporting Company

Michael GuanLee Corporatehouse AssociatesNancy LaiLee Corporatehouse AssociatesKin Chee LeeLee Corporatehouse AssociatesYew Choh LeeY.C. Lee & Lee Advocates & SolicitorsTeck Guan LimErnst & YoungKelvin LimK. Lim & Co.Guillaume MadruSDVColin OngDr. Colin Ong Legal Services

BU L G A R IASvetlin AdrianovPenkov, Markov & PartnersNikolay BandakovKambourov & PartnersChristo BatchvarovPricewaterhouseCoopersIlian BeslemeshkiGeorgiev, Todorov & Co.Nikolai BozhilovUnimasters Logistics Plc.Stella BozovaStoeva, Kuyumdjieva & VitliemovEmil CholakovLM Legal Services Ltd.Marta Del CotoLandwell, PricewaterhouseCoopers Legal ServicesBorislav DimitrovLandwell, PricewaterhouseCoopers Legal ServicesKristina DimitrovaLandwell, PricewaterhouseCoopers Legal ServicesElina DimovaLIC - Penkov, Markov & PartnersLora DochevaPricewaterhouseCoopersBogdan DrenskiGeorgiev, Todorov & Co.Economou International Shipping Agency Limited, VarnaGeorgy GeorgievLandwell, PricewaterhouseCoopers Legal ServicesMarieta GetchevaPricewaterhouseCoopersRalitsa GouglevaDjingov, Gouginski, Kyutchukov & VelichkovKaterina GramatikovaDobrev, Kinkin & Lyutskanov

158 doing business 2009

Iassen HristevDobrev, Kinkin & LyutskanovGinka IskrovaPricewaterhouseCoopersAngel KalaidjievKalaidjiev, Georgiev & MinchevYabor KambourovKambourov & PartnersHristina KirilovaKambourov & PartnersLilia KissevaDjingov, Gouginski, Kyutchukov & VelichkovDonko KolevAsta Bridge InternationalIlya KomarevskiLandwell, PricewaterhouseCoopers Legal ServicesBoika KomsulovaPricewaterhouseCoopersDessislava LukarovaArsov Natchev GanevaIvan MarkovLIC - Penkov, Markov & PartnersGergana MonovskaDjingov, Gouginski, Kyutchukov & VelichkovVladimir NatchevArsov Natchev GanevaYordan NaydenovBorislav Boyanov & Co.Violeta NikolovaArsov Natchev GanevaDarina OresharovaExperian Bulgaria EADAlexander PachamanovGeorgiev, Todorov & Co.Yordanka PanchovskaGeorgiev, Todorov & Co.Miglena PenevaGeorgiev, Todorov & Co.Vladimir PenkovPenkov, Markov & PartnersGalina PetkovaArsov Natchev GanevaBorislava PokrassStoeva, Kuyumdjieva & VitliemovGerdana PopovaGeorgiev, Todorov & Co.Nikolav RadevDobrev, Kinkin & LyutskanovNevena RadlovaStoeva, Kuyumdjieva & VitliemovAlexander RangelovPricewaterhouseCoopersAnna SaevaBorislav Boyanov & Co.Stela SlavchevaAspolly Carrass International Ltd.Violeta SlavovaExperian Bulgaria EADIrina StoevaStoeva, Kuyumdjieva & Vitliemov

Roman StoyanovLIC - Penkov, Markov & PartnersMargarita StoyanovaKambourov & PartnersPeter TakovLandwell, PricewaterhouseCoopers Legal ServicesLaura ThomasLM Legal Services Ltd.Svilen TodorovTodorov & Doykova Law FirmMatea TsenkovaDjingov, Gouginski, Kyutchukov & VelichkovStefan TzakovKambourov & Partners, Attorneys at lawMaria UrmanovaLandwell, PricewaterhouseCoopers Legal ServicesMiroslav VarnalievUnimasters Logistics Plc.Pavel VitliemovStoeva, Kuyumdjieva & VitliemovVera YanevaPenkov, Markov & Partners

BU R k I NA fAS OCampene A TheophileFortune BicabaDieudonne BonkoungouBirika Jean Claude BonziB. Thierry CompaoréIngenierie-Design-ArchitectureBernardin DabireCabinet Bernardin DabireLaurent-Michel DabireCabinet Bernardin DabireJonathan DarbouxBCEAODenis DawendeOffice Notarial Me Jean Celestin ZoureSylvie DembeléDaouda DialloFisc Consulting InternationalFatimatou Zahra DiopBCEAOJean Claude GnamienFIDAFRICA / PricewaterhouseCoopersHermann GnangoFIDAFRICA / PricewaterhouseCoopersSibi Desire GoubaOffice Notarial Me Jean Celestin ZoureIssaka KargourouMaison de l’entreprise du Burkina FasoBarthélémy KereCabinet d’Avocats Barthélemy KereGilbert KibtonreCEFAC

Messan LawsonColette LefebvreInspection du TravailIdo LeocaldieCabinet Bernardin DabireEvelyne Mandessi BellCabinet Ouedraogo & BonkoungouEvelyne M’BassidgéFIDAFRICA / PricewaterhouseCoopersAdeline MessouFIDAFRICA / PricewaterhouseCoopersOumarou OuedraogoAvocat à la CourN. Henri OuedraogoMinistere des Finances et du BudgetFrançois de Salle OuedraogoSociete Nationale d’Electricite du BurkinaBenewende S. SankaraCabinet Maitre SankaraHermann SanonOffice Notarial Me Jean Celestin ZoureMichel SawadogoUniversité de OuagadougouMoussa SogodogoAvocat à la CourBarterlé Mathieu SomeAvocat à la CourThombiano SylvainEPUREDominique TatyFIDAFRICA / PricewaterhouseCoopersClément ToeGénéral d’Electricité et DiversFousséni TraoréFIDAFRICA / PricewaterhouseCoopersBouba YaguibouSeydou Roger YambaCabinet Maitre SankaraGilles Corneille YaméogoBarreau du Burkina FasoOusmane Prosper ZoungranaThéophane Noël ZoureOffice Notarial Me Jean Celestin Zoure

BU RU N dIBireha AudaceBanques-Microfinance-Gestion immobilièreJoseph BahiziBanque de la République du BurundiSylvestre BanzubazeAvocat au barreau du BurundiEmmanuel HakizimanaCab. D’Avocats-ConseilsDominik KohlhagenChercheur au Laboratoire d’Anthropologie Juridique de Paris

Augustin MabushiA & JN Mabushi Cabinet d’AvocatsJean Marie MudendeRepublique de Burundi Ministere de la JusticeBonaventure NicimpayeIntercontact Services, S.A.Bernard NtahirajaCabinet Willy RubeyaTharcisse NtakiyicaBarreau du BurundiDaniel NtawurishiraSDV Transami - Groupe BolloréFrançois NyamoyaAvocat à la CourDéogratias NzembaAvocat à la CourLaurent NzeyimanaPresident du Conseil d’Arbitrage CEBACPhillipe PasqualiSDV Transami - Groupe BolloréProsper RinguyenezaArchitecture et Construction (A.C.) Willy RubeyaCabinet Willy RubeyaBenjamin RufagariDeloitte & ToucheClémence RwamoMinistère de la JusticeFabien SegatwaEtude Me SegatwaGabriel SinarinziCabinet Me Gabriel SinarinziSalvatore SindayiheburaSDV Transami - Groupe BolloréAudace SunzuREGIDESO-Burundi

C A m B OdIAChan Koulika BoB.N.G.Kate BugejaArbitration Council FoundationKeokolreak ButhVanna & Associates Law FirmHuot CheaThe World BankMichael CheahSaggara CorporationPhanin CheamMunicipality of Phnom Penh Bureau of Urban AffairsRithy CheyB.N.GBoyan ChhanIndochina ResearchNgov ChongPricewaterhouseCoopersBrennan ColemanDFDL Mekong Law Group

Sandra D’AmicoHR Inc. (Cambodia) Co., Ltd.Louis-Martin DesautelsDFDL Mekong Law GroupSenaka FernandoPricewaterHouseCoopersRob ForceDFDL Mekong Law GroupStephane GuimbertThe World Bank GroupPhea HamChhun Vinita Law OfficeSvay HayAcleda Bank Plc.Kent HelmersIndochina ResearchNaryth H HourB.N.G.Tim HolzerDFDL Mekong Law GroupSanthea HounNarita Logistics & Services/PanalpinaDourng KakadaEconomic Institute of CambodiaMay KanoAcleda Bank Plc. Sakhan KhomArbitration Council FoundationChhung KongDFDL Mekong Law GroupKheng LeangNarita Logistics & Services/PanalpinaJean LoiPricewaterhouseCoopersJanet H. LueckenhausenFunctional EngineeringTayseng LyHBS Law Firm & ConsultantsNimmith MenArbitration Council FoundationJacqueline MenyhartB.N.GEric MetayerNarita Logistics & Services/PanalpinaLong MomRAF International Forwarding Inc. Kaing MonikaThe Garment Manufacturers Association in CambodiaLaurent NotinIndochina ResearchRy OukBou Nou Ouk & PartnersPhan PhallaSupreme National Economic CounselPisetha PinSamnang CRM Company LimitedSoleil Della PongHR Inc. (Cambodia) Co., Ltd.

acknowledgments 159

Sour PorGlobal Link Service Pte Ltd. Sovannorak RathNational BankKuntheapini SaingArbitration Council FoundationDenora SarinSarin & AssociatesChanthy SinLinexSorya SinSHA Transport Express Co. Ltd.Billie Jean SlottSciaroni & AssociatesLor SokArbitration Council FoundationChamnan SomCambodian Federation of Employers and Business AssociationsSorphea SouArbitration Council FoundationDavid SymanskyHR Inc. (Cambodia) Co., Ltd. Michael TanRAF International Forwarding Inc.Vann ThoAcleda Bank PlcJanvibol TipTip & PartnersIv VisalElectricite du CambodgeSal VisethSal Chantha

C A m E RO ONMobeh AndreMaersk S.A.Gilbert Awah BongamAchu and Fon-Ndikum Law FirmRichard BatchatoService du CadastreDavid BoyoJing & PartnersAnne Marie Dibounje JockeCabinet Maitre Elise LottinPaul Marie DjamenBICECLaurent DongmoJing & PartnersIvonne EgbeServices des DomainesEvariste ElundouMaersk S.A.Lucas Florent EssombaCabinet Essomba & AssociésJean Pierre Eyoum MandengueEtude Notariale Eyoum MandengueAtsishi Fon NdikumAchu and Fon-Ndikum Law Firm

Philippe Fouda FoudaBEACCaroline Idrissou-BelingarBEACAngoh Angoh JacobNico Halle & Co. Law FirmPaul JingJing & PartnersHenri Pierre JobCabinet d’Avocats Henri JobSerge JokungCabinet Maître Marie Andrée NGWEJean Aime KoungaCabinet d’Avocats Abeng RolandKumfa Jude KwenyuiJuris Consul Law FirmAriane Marceau-CotteCabinet Maître Marie Andrée NGWEDanielle MbapeJing & PartnersAlain Serges MbebiCabinet CADIREAugustin Yves Mbock KekedCabinet CADIREClarence Mireille Moni Nseke Epse EtameCabinet Maitre Elise LottinBérangère MoninFIDAFRICA / PricewaterhouseCoopersJean Jacques Moukory EyangoCabinet Maitre Elise LottinRaoul MoutheNimba ConseilAimé Ndock LenM & N Law Firm, cabinet d’avocatsMarcelin NdoumEtude de notaire Wo’oIsidore Baudouin NdzanaFIDAFRICA / PricewaterhouseCoopersSimon Pierre NembaCabinet Maître Marie Andrée NgweJulius Ngu Tabe AchuAchu and Fon-Ndikum Law FirmMarie-Andrée NgweCabinet Maître Marie Andrée NGWEMbah Martin NjahNico Halle & Co. Law FirmPierre NjiguiABB CameroonPatrice Guy NjoyaCabinet Maître Marie Andrée NgweJacques NyembCabinet NyembChristian O’JeansonMaersk S.A.André-Marie OwonoCabinet NyembBlaise TallaCabinet Juridique Mouthe & Associes SARL

Dominique TatyFIDAFRICA / PricewaterhouseCoopersCharles TchuenteCabinet NyembJude Yong YehCabinet CADIRE

C A NA dADavid BishGoodmans LLPJay A. CarfagniniGoodmans LLPAllan ColemanOsler, Hoskin & Harcourt LLPDavid CooperBorden Ladner Gervais LLPGilles DemersGroupe OptimumJeremy FraibergOsler, Hoskin & Harcourt LLPAnne GloverBlake, Cassels & Graydon, member of Lex MundiYoine GoldsteinMcMillan Binch MendelsohnSteven GolickPamela S. HughesBlake, Cassels & Graydon, member of Lex MundiAndrew KentMcMillan Binch MendelsohnMatthew KindreeBaker & McKenzie LLPJoshua KochathComage Container LinesSusan LeslieFirst Canadian TitleCharles MagermanBaker & McKenzie LLPThomas O’BrienPricewaterhouseCoopersAlfred PageBorden Ladner Gervais LLPJohn PirieBaker & McKenzie LLPSam RapposBruce ReynoldsBorden Ladner Gervais LLPDamian RigoloOsler, Hoskin & Harcourt LLPPaul RobinsonCorporations CanadaKelly RussellPricewaterhouseCoopersPaul SchabasBlake, Cassels & Graydon, member of Lex MundiIrina SchnitzerDavis LLPNicholas ScheibMcMillan Binch MendelsohnSDVSharon VogelBorden Ladner Gervais LLP

Kim WoodPricewaterhouseCoopers

C A pE v E R dEHermínio AfonsoPricewaterhouseCoopersJanira Hopffer AlmadaD. Hopffer Almada E AssociadosNandixany AndradeArnaldo Silva & AssociadosVera AndradeCWV AdvogadosBraz de AndradeFirma Braz de AndradeMary Braz de AndradeFirma Braz de AndradeSusana CaetanoPricewaterhouseCoopersVasco Carvalho Oliveira RamosEngicIlíldio CruzGabinete de Advocacia Consultoria e Procuradoria JuridicaZacarias De PinaENGEOBRAVictor Adolfo de Pinto OsórioAttorney-at-LawJorge Lima Delgado LopesNúcleo Operacional da Sociedade de InformaçãoJoão DonoJoão Dono AdvogadosAna DuartePricewaterhouseCoopersJohn DugganPricewaterhouseCoopersDjassi FonsecaNOSiFlorentino Jorge Fonseca JesusMunicipalidade PraiaPaulo GodinhoPricewaterhouseCoopersEduardo Nascimento GomesEmpresa Pública de Electricidade e ÁguaJoana Gomes RosaAdvogadaAgnaldo LaiceMaersk LineJose Manuel Fausto LimaElectra PraiaAna Denise Lima BarberCWV AdvogadosAntonio LopesPricewaterhouseCoopersMaria de Fatima Lopes VarelaBanco Central de Cabo VerdeRicardo MartinsElectraPaulo Noel MartinsPrime Consulting GroupJoão M.A. MendesAUDITEC - Auditores & ConsultoresCarlos Pereira ModestoModesto - Despachante

Fernando Aguiar MonteiroAdvogados AssociadosRicardo Cláudio Monteiro GonçlavesPalácio de Justiça do Tribunal da Comarca da PraiaMilton PaivaD. Hopffer Almada E AssociadosCarlos Gregorio Lopes Pereira GoncalvesConservatoria de Registos Predial Comercial & AutomoveisEldetrudes Pires NevesAraújo, Neves, Santos & Miranda, Advogados AssociadosArmando J.F. RodriguesPricewaterhouseCoopersJosé Rui de SenaAgência de Despacho aduaneiro Ferreira e Sena LdaTito Lívio Santos Oliveira RamosEngicHenrique Semedo BorgesAdvogadoArnaldo SilvaArnaldo Silva & AssociadosMaria Fernanda Silva RamosBCA - Gabinete JuridicoMario Alberto TavaresMunicipalityJoão Carlos Tavares FidalgoBanco CentralElsa TavazesCWV AdvogadosJorge Lima TeixeiraArchitectTereza Teixeira B. AmadoAmado & Medina AdvogadasLeendert VerschoorPricewaterhouseCoopers

C E N T R A L A f R IC A N R E p U BL ICRichard AnokonayenMinisterie de la fonction PubliqueMax Symphorien BabdibaClub OHADAJean Christophe BakossaL’Ordre Centraficain des ArchitectesEmile BizonCabinet Tiangaye - Université de BanguiMichel DesprezSDV Centrafrique - Groupe BolloréMaurice Dibert- DolletMinistère de la JusticeBertin-Rufin DimancheMinistère des Finances, Direction Générale des Impôts et des DomainesChristiane Doraz-SerefessenetSecrétaire Générale de la Chambre des Notaires

160 doing business 2009

Marie-Edith Douzima-LawsonCabinet Douzima &Ministère de la fonction publiqueEnergie Centrafricaine (ENERCA)Philippe Fouda FoudaBEACDolly GotilogueIsidore GrotheMinistère des Finances et du BudgetGabriel HoundoniClub OHADACaroline Idrissou-BelingarBEACNoel KelembhoSDV - Groupe BolloréBouna Loumandet ChrésiaEtude NotarialeJean Paul Maradas NadoMinistere de l’UrbanismeAnasthasie Mbo-GaudeuilleChambre de Commerce d’Industrie des mines et de L’artisanatSerge Médard MissamouClub OHADAYves NamkomokoinaMagistrat, Commerce TribunalJean Baptiste NougangaBureau Comptable Fiscal - Cabinet NougangaBako SahArchitect

C hA dAbdelkerim AhmatSDVOscar D’Estaing DeffossoFIDAFRICA / PricewaterhouseCoopersBaba DinaStat N'DjaménaMahamat DjibrineSTDN’Doningar DjimasnaFaculté de Droit, Université de N’DjamenaPhilippe Fouda FoudaBEACCaroline Idrissou-BelingarBEACNarcisse Madjiyore DongarIssa NgarmbassaEtude Me Issa Ngar mbassaNissaouabé PassangEtude Me PassangNicolas RonziéFIDAFRICA / PricewaterhouseCoopersGilles SchwarzSDVDominique TatyFIDAFRICA / PricewaterhouseCoopersNadine Tinen TchangoumFIDAFRICA / PricewaterhouseCoopersSobdibé ZouaLaw Firm SCPP

C h I L EAngie Armer RiosAlvarez Hinzpeter JanaSandra BenedettoPricewaterhouseCoopersJorge Benitez UrrutiaUrrutia & CíaJimena BronfmanGuerrero, Olivos, Novoa y ErrázurizHéctor CarrascoSuperintendencia de Bancos e Instituciones FinancierasPaola CasorzoPhilippi, Yrarrazaval, Pulido & BrunnerAndrés ChirgwinAlvarez Hinzpeter JanaCamilo CortésAlessandri & CompañíaSergio CruzCruz & Cia. AbogadosJosé Ignacio DíazYrarrázaval, Ruiz-Tagle,Goldenberg,Lagos & SilvaCristián S. EyzaguirreEyzaguirre & Cía.Silvio Figari NapoliDatabusinessCristian Garcia-HuidobroBoletin ComercialJuan Pablo Gonzalez M.Guerrero, Olivos, Novoa y ErrázurizMauricio HederraCruz & Cía AbogadosJavier HurtadoCamara Chilena de la ConstruccionFernando JamarneAlessandri & CompañíaDidier LaraPricewaterhouseCoopersLeón LarrainBaker & McKenzie (Cruzat, Ortúzar y Mackenna Ltda.)Enrique MunitaPhilippi, Yrarrazaval, Pulido & BrunnerCristian OlavarriaPhilippi, Yrarrazaval, Pulido & BrunnerGerardo Ovalle MahnsYrarrázaval, Ruiz-Tagle, Goldenberg, Lagos &SilvaLuis Parada HoylBahamondez, Alvarez & ZegersPablo ParedesAlbagli Zaliasnik AbogadosBeatriz RecarBaker & McKenzie (Cruzat, Ortúzar y Mackenna Ltda.)Sebastián RiescoEyzaguirre & Cía.Claudio RiveraCarey y Cía Ltda.

Edmundo Rojas GarcíaConservador de Bienes Raíces de SantiagoAlvaro RosenblutAlbagli Zaliasnik AbogadosCarlos SaavedraCruz & Cia. AbogadosAdriana SaliasRedlines GroupMartín Santa María O.Guerrero, Olivos, Novoa y ErrázurizCarlos SaveedraCruz & Cía AbogadosEsteban TomicCruz & Cia. AbogadosJorge ValenzuelaPhilippi, Yrarrazaval, Pulido & BrunnerSebastián ValdiviesoYrarrázaval, Ruiz - Tagle, Goldenberg, Lagos &SilvaOsvaldo VillagraPricewaterhouseCoopersArturo Yrarrázaval CovarrubiasYrarrazaval, Ruiz - Tagle Goldenburg, Lagos & SilvaSebastián YungeGuerrero, Olivos, Novoa y ErrázurizRony Zimerman M.Alvarez Hinzpeter Jana

C h I NARussell BrownLehmanBrownRobin CaiBNP ServiceRico ChanBaker & McKenzieJohn ChanFuzhou Relax Co., Ltd.Rex ChanPricewaterhouseCoopersYixin ChenDavis Polk & WardwellCaro ChenDniya Ornaments Co., Ltd.Lisa ChenJiahua Co.Jie ChenJun He Law Offices, member of Lex MundiBarry CheungKPMG HuazhenBolivia CheungKPMG HuazhenTaylor ChuangInnovation Medical Instrument Co., Ltd.Yw ChungBaker Botts LLPTony DiaoShaughnessy Holdings Ltd.Wayne ForfineForfine Marketing & ServiceWei GaoZY & Partners

Leo GeGlobal Star Logistics Co. Ltd.Alex GeeShanghai Pegasus Materials Co., Ltd.Alexander GongBaker & McKenzieKejun GuoDeHeng Law OfficesFelix HuShanghai Meiyao Aviation Co., Ltd.Simon HuangLehmanBrownHaining XinGuangYuan Lighting Co., Ltd.Kone JerryZhejiang Gangzida Industry & Trade Co., Ltd.Zhou JianmingNingbo Jingcheng MeterJohn T. KuzmikBaker Botts LLPJohn KuznikBaker Botts LLPJony LeeSanli GroupBerry LinSDV Ltd.Zhiqiang LiuKing & WoodLucy LuKing & WoodGeorge LuoPinsent MasonsMikkaworks OrganicsNicky NingLuoyang Chundi Import & Export Co., Ltd.Nonnon PanMedplus Inc.Catherine RownHan ShenDavis Polk & WardwellCathy ShiOrrick, Herrington & Sutcliffe LLPFrank ShuPaul HastingJessie TangGlobal Star Logistics Co. Ltd.Youshan TangNingbo Flight Rigging & Tool Co., Ltd.Emily TangOrrick, Herrington & Sutcliffe LLPLu TerryShenyang Longyuan Group Co., Ltd.Wafangdian Yushi Energy Co., Ltd.Celia WangPricewaterhouseCoopersFenghe WangDacheng Law OfficesWilliam WangPricewaterhouseCoopers

Luke WangShanghai Deso Industry Co., LtdWaynex Industrial Co., Ltd.Cassie WongPricewaterhouseCoopersKent WooKingson Law FirmAnnie XunQing YangYang Fit Co., Ltd.Bill YaoSimple Technic Co., Ltd.Susan YeKPMG HuazhenJerry YeOrrickJonathan YouOrrick, Herrington & Sutcliffe LLPXianghau YuShanghai Xu Xiao Qing Law OfficeXianghua YungeShanghai Xu Xiao Qing Law OfficeLibin ZhangBaker Botts LLPYi ZhangKing & Wood PRC LawyersJohnson ZhengXiamen All Carbon Corporation

C OL Om BIACarlos AlcalaJosé Lloreda Camacho & Co.Mauricio AnguloComputec - DataCréditoPatricia Arrázola-BustilloGómez-Pinzón AbogadosLuis Alfredo BarragánBrigard & Urrutia, member of Lex MundiPablo Barraquer-UprimnyBrigard & Urrutia, member of Lex MundiGuillermo Hernando Bayona CombarizaNotaria 44 de BogotáJuliana Bazzani BoteroJosé Lloreda Camacho & Co.Juan Guillermo BecerraPricewaterhouseCoopersClaudia BenavidesGómez-Pinzón AbogadosNicolás BoteroHolguín, Neira & Pombo AbogadosCarlos Rodríguez CaleroPricewaterhouseCoopersMaria Paula CamachoCámara Colombiana de la ConstrucciónBibiana CamachoCavelier AbogadosCarolina CamachoPosse Herrera & RuizDarío CárdenasCárdenas & Cárdenas

acknowledgments 161

Natalia CaropreseBaker & McKenzieFelipe CuberosPrieto & Carrizosa S.A.María Helena Díaz MéndezPricewaterhouseCoopersJose DuranExcellentia StrategicLucas Fajardo-GutierrezBrigard & Urrutia, member of Lex MundiGustavo FlorezSociedad Portuaria Regional de CartagenaCarlos Fradique-MéndezBrigard & Urrutia, member of Lex MundiAna GiraldoPrieto & Carrizosa S.A.Santiago GutiérrezJosé Lloreda Camacho & Co.Viviana Hernández GrajalesCámara Colombiana de la ConstrucciónWilson Herrera RoblesPriceWaterhouse CoopersSantiago HigueraCámara Colombiana de la ConstrucciónMario HoyosJosé Lloreda Camacho & Co.Jorge Lara-UrbanejaBaker & McKenzieAlessandra LaureiroGómez-Pinzón AbogadosCristina LloredaBrigard & Urrutia, member of Lex MundiSantiago LopezPricewaterhouseCoopers Legal ServicesNatalia LópezPosse Herrera & RuizGabriela ManceroCavelier AbogadosCarlos MonroyConika ConstruccionesAna Maria NavarretePosse Herrera & RuizLuis E. NietoNieto & ChalelaAna Maria OlayaPosse Herrera & RuizJuan Carlos ParedesBrigard & Urrutia, member of Lex MundiCarlo PoloComputec – DataCréditoRaul QuevedoJosé Lloreda Camacho & Co.Fernan RestrepoBrigard & Urrutia, member of Lex MundiCristina Rueda LondonoBaker & McKenzieJuan Carlos RuizJosé Lloreda Camacho & Co.

José Roberto Sáchica MéndezBaker & McKenzie Paula Samper SalazarGómez-Pinzón AbogadosFelipe Sandoval VillamilGómez-Pinzón AbogadosJosé Luis SuárezGómez-Pinzón AbogadosRaúl Alberto Suárez ArcilaJose Alejandro TorresPosse Herrera & RuizBeatriz Uribe BoteroCámara Colombiana de la ConstrucciónClaudia VargasPricewaterhouseCoopersDiego VegaPricewaterhouseCoopers Legal ServicesAlberto ZuletaGómez-Pinzón Abogados

C OmORO SHarimia Ahmed AliCabinet Me HarimiaRemy GrondinVitogaz ComoresAhamada MahamoudouAvocat à la CourYoussouf YahayaImpots de la Grande Comore

C ONG O, dE m . R E p.Jean Adolphe BitenuANAPIEtienne BlocailleFIDAFRICA / PricewaterhouseCoopersAlain BuhendwaCabinet Mwaka & AssociatesDeo BukayafwaMBM ConseilJean Michel CardinoSociété Minière de Développement/RJ TradersVictor Créspel MusafiriCabinet d’avocat JCC & ARegis de OliveiraAgetraf s.a.r.l. - SDVYves DebiesmeAgetraf s.a.r.l. - SDVHervé DiakieseAvocat à la CourPapy Djuma BilaliCabinet MasambaDavid GuarnieriFIDAFRICA / PricewaterhouseCoopersAmisi HeradyANAPISandra KabuyaCabinet Mwaka & AssociatesRobert KatambuCabinet Mwaka & AssociatesPierre Kazadi TshibandaCabinet Masamba

Arly KhutyFrancis Lugunda LubambaCabinet Lugunda LubambaAngèle Mabondo NgoyiCabinet MasambaNkusu MakengoCabinet MasambaBabala MangalaGTS ExpressRoger Masamba MakelaAvocat Doyen de FacultéJean Paul MatangaCabinet Mwaka & AssociatesPaulin MbalandaMBM ConseilDidier MopitiMBM ConseilLouman MpoyCabinet Mpoy - Louman & AssociésJean Bosco MwakaCabinet Mwaka & AssociatesVictorine Bibiche Nsimba KilembeBarreau de Kinshasa/MateteSociété Nationale d’Electricité (SNEL)Christie Madudu SulubikaCabinet G.B. Moka Ngolo & AssociésDominique TatyFIDAFRICA / PricewaterhouseCoopersMarius Tshiey-A-TshieyCabinet Mbaki et AssociésToto Wa KinkelaCabinet Toto

C ONG O, R E p.Prosper BizitouFIDAFRICA / PricewaterhouseCoopersDavid BourionFIDAFRICA / PricewaterhouseCoopersMohammad DaoudouFIDAFRICA / PricewaterhouseCoopersJean-Philippe EsseauCabinet EsseauMathias EsserekeCabinet d’Avocats Claude CoelhoLudovic Désiré EssouCabinet EssouPhilippe Fouda FoudaBEACEtude de Maitres Séraphin Mcakosso-Douta et Norbert M’FoutouHenriette Lucie Arlette GalibaOffice Notarial Me GalibaCaroline Idrissou-BelingarBEACSylvert Bérenger Kymbassa BoussiEtude Maitre Béatrice Dianzolo, Huissier de Justice

François LavanantSDVEmmanuel Le BrasFIDAFRICA / PricewaterhouseCoopersBruno OssebiCabinet EssouChimène Prisca Nina PonguiEtude de Me Chimène Prisca Nina PonguiRoberto ProtaSDV

C O STA R IC ABufete Facio & Cañas, member of Ius Laboris & Lex MundiAlejandro AntillonPacheco CotoCarlos BarrantesPricewaterhouseCoopersAlejandro Bettoni TraubeDoninelli & Doninelli - Asesores Jurídicos AsociadosCaroline BonoPricewaterhouseCoopersEduardo Calderón-OdioBLP AbogadosGastón CertadBatalla & AsociadosSilvia ChaconAlfredo Fournier & AsociadosMaría Fernanda Chavarría BCordero & Cordero AbogadosDaniel ChavesCINDERicardo Cordero B.Cordero & Cordero AbogadosDaniel De la GarzaJD CANOMelania DittelArias & MuñozAnamari EcheverríaParque Empresarial ForumAlejandro Fernández de CastroPricewaterhouseCoopersOctavio FournierAlfredo Fournier & AsociadosNeftali GarroBLP AbogadosAndrés GómezPricewaterhouseCoopersAndrea González-RojasBLP AbogadosJorge GuzmánLEX CounselMaría del Mar HerreraBLP AbogadosRandall Zamora HidalgoCosta Rica ABCRoberto LeivaFacio & Cañas, member of Lex MundiVicente LinesArias & Muñoz

Andrés LópezBLP AbogadosIvannia Méndez RodríguezOller AbogadosJorge MontenegroSCGMT Arquitectura y DiseñoEduardo Montoya SolanoSuperintendencia General de Entidades FinancierasCecilia NaranjoLEX CounselPedro OllerOller AbogadosRamón OrtegaPricewaterhouseCoopersMarianne Pál - HegedüsAguilar Castillo LoveAndrea PaniaguaPricewaterhouseCoopersFelix Pecou JohnsonJapdeva Caribbean Port AuthorityLaura PerezCINDEJulio PinedoPricewaterhouseCoopersMonica RomeroPricewaterhouseCoopersMiguel Ruiz HerreraLEX CounselAndrea SaenzAguilar Castillo LoveMauricio SalasBLP AbogadosJose Luis SalinasSCGMT Arquitectura y DiseñoWalter Anderson SalomonsJapdeva Caribbean Port AuthorityAna Victoria SandovalJD CANOJuan TejadaPricewaterhouseCoopersNatalia Van der LaatBLP AbogadosMarianela VargasPricewaterhouseCoopersSebastián WongJD CANORodrigo ZapataLEX CounselJafet Zúñiga SalasSuperintendencia General de Entidades Financieras

C ôT E d’ I vOI R EAny Ray & PartnersCésar AsmanCabinet N’Goan, Asman & AssociésJoachim Bile-AkaBnetdJonathan DarbouxBCEAOFatimatou Zahra DiopBCEAODorothée K. DreesenEtude Maitre Dreesen

162 doing business 2009

Bertrand FleurySDV - SAGA CIJean Claude GnamienFIDAFRICA / PricewaterhouseCoopersHermann GnangoFIDAFRICA / PricewaterhouseCoopersSeyanne GrogaCabinet Jean-François ChauveauGuillaume KoffiConseil National De L’Ordre des ArchitectesHerman KouaoEvelyne M’BassidgéFIDAFRICA / PricewaterhouseCoopersAdeline MessouFIDAFRICA / PricewaterhouseCoopersGeorges N’GoanCabinet N’Goan, Asman & AssociésPatricia N’guessanCabinet Jean-François ChauveauJacques OtroConseil National De L’Ordre des ArchitectesAthanase RauxCabinet Raux, Amien & AssociésSerge RouxEtude Maitre RouxDominique TatyFIDAFRICA / PricewaterhouseCoopersFousséni TraoréFIDAFRICA / PricewaterhouseCoopersNadia VanieCabinet N’Goan, Asman & AssociésAbbé YaoSCPA Dogué-Abbé Yao & Associés

C ROAT IABoris AndrejasBabić & PartnersIvo BijelićPricewaterhouseCoopersNatko BilićStudio 3lhdAndrej BolfekLeko & PartnersMarko BorskyDivjak, Topic & BahtijarevicMarijana BožićDTBBelinda ČačićČačić & PartnersJasmina CrnalićCMS ZagrebStefanija ČukmanJurić Law OfficesMartina ČulapLeko & PartnersGordana DelićTransadria

Saša DivjakDivjak, Topic & BahtijarevicAmela DizdarevićSihtar Attorneys at LawIvana DominkovićCMS ZagrebIvan DušićVukmir Law OfficeHrvoje FilipovićLaw Offices NogolicaTamiko Rochelle FranklinLegal ConsultantBojan FrasZuric & PartnersIvan GjurgjanPorobija & Porobija Law FirmKresimir GolubićLidija HanžekHROKHEP Distribution System Operator Ltd.Anita Heršak KlobučarevićPorobija & Porobija Law FirmJana HitrecČačić & PartnersBranimir IvekovićIveković & VidanIrina JelčićHanžeković, Radaković & Partners, member of Lex MundiMarijana JelićLaw Office JelicSanja JurkovićPricewaterhouseCoopersMirna KettePricewaterhouseCoopersMargita Kiš-KapetanovićPorobija & Porobija Law FirmMiroslav LekoLeko & PartnersKrešimir LjubićLeko & PartnersMarko LovirićDivjak, Topic & BahtijarevicMiroljub MačešićMačešić & Partners, Odvjetnicko drustvoJosip MarohnićDivjak, Topic & BahtijarevicTin MatićTin Matić Law OfficeAndrej MatijevichMatijevich Law OfficeIain McGuirePricewaterhouseCoopersMartina Mladina KavurićMamić Reberski & PartnersIvana MucićCMS ZagrebLjiljana NogolicaGeoleges d. o. o.Zvonko NogolicaLaw Offices Nogolica

Marija PetrovićDivjak, Topic & BahtijarevicSanja PorobijaPorobija & Porobija Law FirmTihana PosavecDivjak, Topic & BahtijarevicMarko PraljakDivjak, Topic & BahtijarevicRonald PusićPricewaterhouseCoopersGordan RotkvićPricewaterhouseCoopersDjuro SessaCounty Court in ZagrebAna SihtarSihtar Attorneys at LawManuela ŠpoljarićLeko & PartnersMario StefanićTransadriaGoran ŠverkoLaw Offices NogolicaLuka Tadić-ČolićBabić & PartnersZoran TasićCMS ZagrebIva TokićPorobija & Porobija Law FirmHrvoje VidanIvekovic and VidanArn WillemsCB Richard Ellis d.o.o.

C z E C h R E p U BL ICAllen & Overy, Praha Advokátní kancelářTomas BabacekAmbruz & Dark advokáti, v.o.s. PricewaterhouseCoopers Legal ServicesLibor BaslBaker & McKenzieMartin BohuslavAmbruz & Dark advokáti, v.o.s. PricewaterhouseCoopers Legal ServicesStephen B. BoothPricewaterhouseCoopersJiří ČernýPeterka & PartnersMatěj DaněkProcházka Randl Kubr, member of Ius Laboris & Lex MundiSvatava DokoupilovaCzech Office for Surveying, Mapping and CadastreJitka ErnestovaPeterka & PartnersKristýna FišerováPeterka & PartnersJakub HajekAmbruz & Dark advokáti, v.o.s. PricewaterhouseCoopers Legal Services

Michal HankoBubnik, Myslil & PartnersJarmila HanzalovaProcházka Randl Kubr, member of Ius Laboris & Lex MundiVlastimil Hokr BDO Prima Audit s.r.o. Vít HoráčekGlatzová and Co. Law OfficesHana HrbacovaAmbruz & Dark advokáti, v.o.s. PricewaterhouseCoopers Legal ServicesIva HromkováGlatzová and Co. Law OfficesLudvik JuřičkaAmbruz & Dark advokáti, v.o.s. PricewaterhouseCoopers Legal ServicesRobert JurkaBDO Prima Audit s.r.o. Jiri KlimicekSquire, Sanders & Dempsey, v.o.s. advokát kancelářMiroslav KocmanIccrue s.r.o.Adela KrbcováPeterka & PartnersPetr KuceraCCB - Czech Banking Credit BureauLenka MrazovaPricewaterhouseCoopersDavid MusilPricewaterhouseCoopersJarmila MusilovaNational BankStanislav MyslilCermak Horejs Myslil a spol.Jörg NürnbergerDLA PiperAthanassios PantazopoulosIKRP Rokas & Partners and Dr. A. PantazopoulosMarketa PenazovaAmbruz & Dark advokáti, v.o.s. PricewaterhouseCoopers Legal ServicesJan PetříkBrzobohatý Brož & Honsa, v.o.s.Kristýna PohlováGlatzová and Co. Law OfficesPavla PřikrylováPeterka & PartnersJan ProcházkaAmbruz & Dark advokáti, v.o.s. PricewaterhouseCoopers Legal ServicesNataša RandlováProcházka Randl Kubr, member of Ius Laboris & Lex MundiTomas RichterClifford Chance LLP/ Institute of Economic Studies, Faculty of

Social Sciences, Charles UniversityZdenek RosickySquire, Sanders & Dempsey, v.o.s. advokát kancelářLeona SevcikovaPanalpina s.r.o.Robert SgariboldiPanalpina s.r.o.Dana SládečkováNational BankMarie StrachotováPeterka & PartnersMiroslav TichýDLA PiperRůžena TrojánkováLinklatersKlára ValentováAmbruz & Dark advokáti, v.o.s. PricewaterhouseCoopers Legal ServicesLudìk VránaLinklatersMarkéta ZachováVejmelka & Wünsch, s.r.o.Veronika ŽaloudkováIccrue s.r.o.

dE N m A R kElsebeth Aaes-JørgensenNorrbom Vinding, member of Ius LaborisChristine Lægteskov AonKromann Reumert, member of Lex MundiPeter BangSteffen Bang-OlsenKromann Reumert, member of Lex MundiThomas Bech OlsenPanalpina World Transport LtdChristel BerningPricewaterhouseCoopersJonas BøgelundGorrissen Federspiel KierkegaardOle BorchBech-Bruun Law FirmThomas BookerACCURA AdvokataktieselskabChristian Bredtoft GuldmannKromann Reumert, member of Lex MundiMogens EbelingJonas BruunEivind EinersenPhilip & PartnereHenrik Faust PedersenPricewaterhouseCoopersLars FoghACCURA AdvokataktieselskabAlice FolkerGorrissen Federspiel KierkegaardArne GehringPricewaterhouseCoopersJens HjortskovPhilip & Partnere

acknowledgments 163

Heidi HoelgaardExperian Northern EuropeJens Steen JensenKromann Reumert, member of Lex MundiJeppe JørgensenBech-Bruun Law FirmAnn KellPricewaterhouseCoopersAage KroghMagnussonChristine LarsenSusanne Schjølin LarsenKromann Reumert, member of Lex MundiLars LindencroneBech-Bruun Law FirmAndreas NielsenJonas BruunTim NielsenKromann Reumert, member og Lex MundiBetri Pihl SchultzePricewaterhouseCoopersSoren PlomgaardJonas BruunLouise Krarup SimonsenKromann Reumert, member of Lex MundiNiels Bang SørensenGorrissen Federspiel KierkegaardJesper Trommer VolfAccura AdvokataktieselskabKnud Villemoes HansenNational Survey and Cadastre - Denmark/Kort & MatrikelstyrelsenAnders WorsøeMagnusson

dj I B OU T IRahma Abdi AbdillahiBanque CentraleWabat DaoudAvocat à la CourBruno DétroyatIbrahim Hamadou HassanIbrahim Mohamed OmarCabinet CECAOubah Mohamed OmarSociété Maritime L. Savon & RiesAicha YoussoufCabinet CECA

d Om I N IC AEddie BeaupierreElement AgenciesAlix Boyd-KnightsKathy BuffongAttorney General’s ChambersGerald D. BurtonGerald D. Burton’s ChambersDevelopment and Planning DivisionGina DyerDyer & Dyer

Marvlyn EstradoKPB Chartered AccountantsKerry GeorgeC I S Enterprises Ltd.F. Adler HamletRealco Company LimitedFoued IssaIssa Trading Ltd.Alick C. LawrenceLawrence Alick C. ChambersSeverin McKenzieMcKenzie Architectural & Construction Services Inc.Richard PeterkinPricewaterhouseCoopersJoan K.R. PrevostPrevost & RobertsJ. Gildon RichardsJ. Gildon Richards ChambersMark RiddleDOMLECEugene G. RoyerEugene G. Royer Chartered ArchitectLinda SingletaryC I S Enterprises Ltd.Jason TimothyDOMLECOssie WalshSupreme Court/ RegistryReginald WinstonSupreme Court/ Registry

d Om I N IC A N R E p U BL ICCarla AlsinaBiaggi & MessinaHilda Patricia Polanco MoralesSánchez Raful Sicard & PolancoMario ArizaHeadrick Rizik Alvarez & FernándezCaroline BonoPricewaterhouseCoopersAna Isabel CaceresTroncoso y CaceresJuan Manuel CaceresTroncoso y CaceresGiselle CastilloSuperintendencia de BancosLeandro CorralEstrella & TupeteJosé Cruz CampilloJiménez Cruz PeñaSarah de LeónHeadrick, Rizik, Alvarez & FernandezRosa DíazJiménez Cruz PeñaRafael Dickson MoralesMG&A Medina Garnes & Asociados AbogadosEdward FernandezBiaggi & Messina

Alejandro Fernández de CastroPricewaterhouseCoopersMary Fernández RodríguezHeadrick Rizik Alvarez & FernándezGloria GassoHeadrick Rizik Alvarez & FernándezPablo Gonzalez TapiaBiaggi & MessinaFabio Guzmán-ArizaGuzmán ArizaMónika InfanteSaxum LegalPhilippe LescurasPanalpinaXavier Marra MartínezDhimes & MarraFernando MarranziniHeadrick Rizik Alvarez & FernándezCarlos MartePanalpinaPatricia Media CosteHeadrick Rizik Alvarez & FernándezFabiola MedinaMG&A Medina Garnes & Asociados AbogadosRamón OrtegaPricewaterhouseCoopersAndrea PaniaguaPricewaterhouseCoopersValeria Pérez ModenaJiménez Cruz PeñaCarolina PichardoBiaggi & MessinaEdward PiñaBiaggi & MessinaRafael PiñaHeadrick Rizik Alvarez & FernándezJulio PinedoPricewaterhouseCoopersSabrina Angulo PucheuSánchez Raful Sicard & PolancoMaria PortesCastillo y CastilloSóstenes Rodriguez SeguraRussin, Vecchi and Heredia BonettiWilferdo SeniorConsultantMaricell Silvestre RodriguezJiménez Cruz PeñaJuan TejadaPricewaterhouseCoopersVilma Veras TerreroJiménez Cruz PeñaTransUnionGuiraldis Velásquez RamosDhimes & MarraVilma Verras TerreroJiménez Cuz PeñaPatricia VillarPanalpina

E C UA d ORPablo AguirrePricewaterhouseCoopersChristof BaerPricewaterhouseCoopersHernán Batallas-GómezFalconi Puig AbogadosXavier Bravo RualesSuperintendencia de Bancos y SegurosDiego Cabezas-KlaereOrtega Moreira & Ortega TrujilloSilvana Coka G.Geotransport S.A.Fernando CoralPanalpinaLucía Cordero LedergerberFalconi Puig AbogadosFernando Del Pozo ContrerasGallegos, Valarezo & NeiraGonzalo Diez P.Gonzalo DiezMiguel Falconi-PuigFalconi Puig AbogadosJorge Eduardo Fernández PerdomoAcredita Buró de información crediticia S.AJuan Carlos Gallegos HappleGallegos, Valarezo & NieraLeopoldo González R.Paz HorowitzFrancisco Grijalva M.Ius & LawIván A. IntriagoIus & LawMaggio Irigoyen V.APIVanessa Izquierdo D.Bustamante & BustamanteAlvaro JarrínSuperintendencia de Bancos y SegurosJuan Manuel MarchánPérez, Bustamante y Ponce, member of Lex MundiChristian MoralesPanalpinaFrancisco Javier Naranjo GrijalvaPaz HorowitzPriscilla OrtegaArízaga & Co. AbogadosPablo Padilla MuirraguiEcuador Cargo SystemJorge Paz DuriniPaz HorowitzBruno Pineda-CorderoPérez, Bustamante y Ponce, member of Lex MundiXavier Amador PinoEstudio Juridico AmadorDaniel Pino ArrobaCoronel y PérezJorge Pizarro PáezBustamante & BustamantePatricia Ponce ArtetaBustamante & Bustamante

Sandra ReedPérez, Bustamante y Ponce, member of Lex MundiGustavo RomeroRomero Arteta PonceMyriam Dolores Rosales GarcésSuperintendencia de Bancos y SegurosVeronica Sofia Ruales DíazBustamante & BustamanteMontserrate SánchezCoronel y PérezPablo F. Sarzosa J.API EcuadorSuperintendencia de CompañiasCésar Vélez CalderónCovelcal

E G y p TAbdel Aal AlyAfifi World TransportNaguib AbadirNacita CorporationWalid AbbasAdvanced GroupGirgis Abd El-ShahidSarwat A. Shahid Law FirmSara Abdel GabbarTrowers & HamlinsAhmed Abdel WarithAAW Consulting EngineersRamez Mounir Abdel-NourKarim Adel Law OfficeMohamed Abo -ShadyModern Agricultural Est.Ahmed Abou AliHassouna & Abou AliGamal Abou AliHassouna & Abou AliNermine AbulataMinistry of Trade & IndustryGhada AdelPricewaterhouseCoopersHazem AhmedHassouna & Abou AliMahmoud Ahmed BassiemAshraf El Al ArabiMinistry of FinanceAbd El Wahab Aly IbrahimAbd El Wahab SonsTim ArmsbyTrowers & HamlinsAmr Mohamed Mahmoud AttaKarim Adel Law OfficeAdel AwadallaS.S.I.B.Ziad Bahaa El DianGeneral Authority for Investment and Free ZonesLouis BisharaBTMIbrahim Hassan DakrKarim Adel Law Office

164 doing business 2009

Hussein Mahmoud Gaafar El GebalyMinistry of Housing, Utilities, and Urban DevelopmentMohamed EL GindyWaad Trade & Development Co.Mohamed El HomosanyMinistry of JusticeMohamed Refaat El HoushyThe Egyptian Credit Bureau "I-Score"Amr El MonayerMinistry of FinanceHasan El ShafieyNadoury Nahas Law officesKarim ElhelalyPricewaterhouseCoopersAshraf ElibrachyIbrachy Law FirmMohamed El-LabboudyNadoury & Nahas Law OfficesHassan FahmyMinistry of InvestmentHeba FoaadPricewaterhouseCoopersAshraf Gamal El-DinEgyptian Institute of DirectorsYaser Gamaluddin HamamThe Egyptian Law FirmAhmed GawishMinistry of TransportHend Abdel GhanyMena Associates, member of Amereller RechtsanwälteKarim Adel Kamel GhobrialKarim Adel Law OfficeZeinab Saieed GoharCentral BankRimon HakimSarwat Group for Export and ImportEmad HassanMinistry of State for Administrative DevelopmentOmneia HelmyThe Egyptian Center for Economic StudiesLobna Mohamed HilalCentral BankMamdoh Farghli KassemThe Egyptian Law FirmSherif MansourPricewaterhouseCoopersNouran MohamedPricewaterhouseCoopersMohamed MohamedPrivate PracticeMostafa MostafaAl Kamel Law OfficeAshraf NadouryNadoury & Nahas Law OfficesMariama SabetMohamed SerrySerry Law Office

Wael ShakerIsland GroupSafwat SobhyPricewaterhouseCoopersSouth Cairo Electricity Distribution CompanyCath WelchPricewaterhouseCoopersEman ZakariaMinistry of Manpower & MigrationMona ZobaaMinistry of Investment

E L S A LvA d ORCarlos Roberto AlfaroPricewaterhouseCoopersAna Margoth ArévaloSuperintendencia del Sistema FinancieroFrancisco Armando Arias RiveraArias & MuñozIrene Arrieta de Díaz NuilaArrieta BustamanteFrancisco José BarrientosAguilar Castillo LoveCaroline BonoPricewaterhouseCoopersDiana CastroLexincorpRicardo CevallosConsortium Centro América AbogadosWalter Chávez VelascoGold Service / MSIDavid ClarosGarcía & BodánGeraldo CruzGarcía & BodánKarla de MartínezArrieta BustamanteMayra de MoránPresidential Program "El Salvador Eficiente"Maria Marta DelgadoArias & MuñozAlejandro Fernández de CastroPricewaterhouseCoopersRoberta Gallardo de CromeyerArias & MuñozErnesto HempePricewaterhouseCoopersCarlos HenriquezGold Service / MSIJuan Carlos HerreraArias & MuñozThelma Dinora Lizama de OsorioSuperintendencia del Sistema FinancieroKarla MartinezArrieta BustamanteDaniel MartinezGarcía & BodánLuis MedinaRusconi, Valdez, Medina & Asociados

Astrud María MeléndezAsociación Protectora de Créditos de El Salvador (PROCREDITO)José Walter MeléndezCustomsMauricio MelhadoGold Service / MSICamilo MenaGold Service / MSIAntonio R. Mendez LlortRomero Pineda & Asociados, member of Lex Mundi and Terra LexMiriam Eleana Mixco ReynaGold Service / MSIJocelyn MónicoAguilar Castillo LoveRamón OrtegaPricewaterhouseCoopersAndrea PaniaguaPricewaterhouseCoopersCarlos PastranaJulio PinedoPricewaterhouseCoopersFrancisco Eduardo PortilloCEPAAna Patricia Portillo ReyesGuandique Segovia QuintanillaFlor de Maria RodriguezArias & MuñozKelly RomeroRusconi, Valdez, Medina & AsociadosAdonay RosalesPricewaterhouseCoopersOscar SamourConsortium Centro América AbogadosJuan TejadaPricewaterhouseCoopersManuel Telles SuvillagaLexincorpMauricio Antonio UrrutiaSuperintendencia del Sistema FinancieroJulio ValdésArias & MuñozJuan VásquezGold Service / MSI

E qUATOR IA L G U I N E ALeoncio-Mitogo Edjang AvoroAttorney-at-LawPhilippe Fouda FoudaBEACCaroline Idrissou-BelingarBEACSébastien LechêneFIDAFRICA / PricewaterhouseCoopersFranck MamelinPanalpina Transportes Mundiales S.A.R.L.Ponciano Mbomio NvoGabinete JuridicoFrançois MünzerFIDAFRICA / PricewaterhouseCoopers

Dominique TatyFIDAFRICA / PricewaterhouseCoopers

E R I T R E ARahel AberaBerhane Gila-Michael Law FirmBerhane Gila-MichaelBerhane Gila-Michael Law FirmSenai W. AndemariamUniversity of AsmaraKebreab Habte MichaelMichael JosephErnst & YoungTekeste MesghennaMTD Enterprises PLC

E STON IAAnne AdamsonSorainen Law OfficesAngela AgurMAQS Law FirmMike AhernPricewaterhouseCoopersKatrin AltmetsSorainen Law OfficesJane EespõldSorainen Law OfficesSilja ElunurmGlikman & PartnersDiana FreivaldMinistry of JusticeCameron GreavesPricewaterhouseCoopersPirkko-Liis HarkmaaLepik & Luhaäär LAWINTriinu HiobLepik & Luhaäär LAWINAndres JussEstonian Land BoardAidi KallavusKPMG ASGerli KiluskLepik & Luhaäär LAWINRisto KoovitCorvus Grupp TransportErmo KoskLepik & Luhaäär LAWINTanja KriisaPricewaterhouseCoopersMikk LäänemetsLaw Office Tark & Co.Liina LinsLepik & Luhaäär LAWINKarin MadissonSorainen Law OfficesOlger MarjakLaw Office Tark & Co.Marko MehilaneLepik & Luhaäär LAWINVeiko MeosKrediidiinfo A.S.Jaanus ModyLuiga Mody Hääl BoreniusMargus MuguLuiga Mody Hääl BoreniusKaspar NoorMAQS Law Firm

Arne OtsRaidla & PartnersKirsti PentLaw Office Tark & Co.Daniel PolawskiPaul VarulKristiina PuusteKPMG ASAnts RatasCF & S ASHeidi RätsepCentre of Registers and Information systemMartin SimovartLepik & Luhaäär LAWINMonika TammLepik & Luhaäär LAWINMarjaa TederLuiga Mody Hääl BoreniusTanel TikanLepik & Luhaäär LAWINVilli TõntsonPricewaterhouseCoopersVeikko ToomereMAQS Law FirmKarolina UllmanMAQS Law FirmNeve UudeltRaidla & PartnersToomas VaherRaidla & PartnersPaul VarulPaul VarulUrmas VeinbergMAQS Law FirmAndres VinkelHansa Law OfficesVesse VõhmaJoel ZernaskKPMG AS

ET h IOpIANethanet AlemuDaniel AlemuAttorney-at-LawAto Wondimeneh AsratNational BankBekure AssefaBekure Assefa Law OfficeYonas Kidane DemiyesusDashen Bank S.C.Shimelise EsheteMIDROC Construction PLCTeshome G.M. BokanTGMB Law OfficeNega GetahunCity Administration of Addis AbabaBerhane GhebrayBerhane Ghebray & AssociatesYosef KebedeDashen Bank S.C.Emebet KetemaTadesse KirosTadesse, Getachew & Abate Law OfficeTaddesse LenchoAddis Ababa University

acknowledgments 165

Molla MengistuAddis Ababa UniversityFikremarkos MersoAddis Ababa UniversityWoldegabriel NaizghiHST & Co.Getahun NanaNational BankMehari RedaeAddis Ababa UniversityAbiot SeleshiNational BankSeyoum Yonhannes TesfyAddis Ababa UniversityMekbib TsegawAttorney-at-LawAklilu Wolde AmanuelAklilu WoldemariamEthiopian Investment Agency

f I j IDavid AidneyWilliams & Gosling Ltd.Eddielin AlmontePricewaterhouseCoopersJohn AptedMunro Leys Notaries PublicNehla BasawaiyaMunro Leys Notaries PublicWilliam Wylie ClarkeHowards LawyersJamnadas DilipJamnadas and AssociatesDelores ElliottDatabureau, Baycorp AdvantageIsireli FaThe Fiji Law Society / FA & Company Barristers & SolicitorsAnthea S. FongCrompton SolicitorsFreddy FonmoaWilliams & Gosling Ltd.Jerome KadoPricewaterhouseCoopersSashi LochanTitles OfficeLitiana MorrisHowards LawyersRichard NaiduMunro Leys Notaries PublicRamesh PrakashMishra Prakash & AssociatesRamesh Prasad LalCarpenters ShippingColin RadfordLHM, Larsen Holtom Maybin & company limited, Architec, Engineers & interior designersAbhi RamCompanies RegistrarRoneel RamFEA (Fiji Electricity Authority)

Ana RasovoHowards LawyersJenny SeetoPricewaterhouseCoopersVarun ShandilMunro Leys Notaries PublicShelvin SinghParshotam & Co.Narotam SolankiPricewaterhouseCoopersMoto SolvaluWilliams & Gosling Ltd.Mark SwamyLHM, Larsen Holtom Maybin & company limited, Architec, Engineers & interior designersJay UditHigh CourtChirk YamPricewaterhouseCoopersEddie YuenWilliams & Gosling Ltd.

f I N L A N dSakari AaltoRoschier Attorneys Ltd., member of Ius Laboris & Lex MundiVille AhtolaCastrén & Snellman Attorneys Ltd.Manne AiraksinenRoschier Attorneys Ltd., member of Ius Laboris & Lex MundiClaudio BusiCastrén & Snellman Attorneys Ltd.Mikko EerolaWaselius & WistTiina HakriRoschier Attorneys Ltd., member of Ius Laboris & Lex MundiJohanna Haltia-TapioHannes Snellman, Attorneys-at-Law Ltd.Tuija HartikainenPricewaterhouseCoopersOlav HermansonRoschier Attorneys Ltd., member of Ius Laboris & Lex MundiJani HovilaHannes Snellman, Attorneys-at-Law Ltd.Pekka JaatinenCastrén & Snellman Attorneys Ltd.Juuso JokelaSuomen Asiakastieto Oy - FinskaMilla Kokko-LehtinenPricewaterhouseCoopersElina KumpulainenPricewaterhouseCoopers Legal ServicesRisto LöfPricewaterhouseCoopersTuomas LukkarinenNational Land Survey

Lasse LuukkainenCastrén & Snellman Attorneys Ltd.Jyrki MustonenHedman Osborne ClarkeEva Nordman-RajaharjuRoschier Attorneys Ltd., member of Ius Laboris & Lex MundiIlona PaakkalaPricewaterhouseCoopersMikko PeltoniemiWaselius & WistMerja RaunioPricewaterhouseCoopersMikko ReinikainenPricewaterhouseCoopersTatu SimulaRoschier Attorneys Ltd., member of Ius Laboris & Lex MundiSini SoiniRoschier Attorneys Ltd., member of Ius Laboris & Lex MundiTimo TammelinMega Trend Nordica OySanna VäänänenPricewaterhouseCoopersHelena ViitaRoschier Attorneys Ltd., member of Ius Laboris & Lex MundiGunnar WesterlundRoschier Attorneys Ltd., member of Ius Laboris & Lex MundiKai WistPricewaterhouseCoopers

f R A NC EAllen & Overy LLPAPLFaiza AllegVaughan AvocatsChristophe AsselineauSimmons & SimmonsBertrand BarrierGide Loyrette Nouel, member of Lex MundiChristopher BakerSkadden, Arps, Slate, Meagher & Flom LLP/Fauvet La Giraudière & AssociésRoger J. BenrubiCleary Gottlieb Steen & Hamilton LLPFranck BuffandLamy LexelArnaud ChastelFrédérique Chifflot BourgeoisLawyer at the Bar of ParisFrancis CollinsLandwell & Associés - PricewaterhouseCoopers Legal ServicesLuis ComasPricewaterhouse Coopers Legal ServicesConfédération Française du Commerce Interentreprises (CGI)

Christian CourivaudSCP Courivaud - Morange - VolniacAnn CreelmanVatier & AssociésIsabelle DidierVaughan AvocatsElectricité de FranceStephanie ErnouldBenoit FauveletBanque de FranceChristine FortuneSylvie GhesquiereBanque de FranceRaymond GiannoAffina LegalFlorence GrillierCabinet TAJSabrina HenocqDelsol & AssociésCécile JaouënSimmons & SimmonsMarc JobertJobert & AssociésRenaud JouffroyJennifer JuvénalLandwell & AssociésDaniel Arthur LaprèsCabinet d’AvocatsBenoît Le BarsLandwell & Associés - PricewaterhouseCoopers Legal ServicesAnne-Marie MoulinBanque de FrancePanalpinaMichele PenningsLandwell & Associés - PricewaterhouseCoopers Legal ServicesLaure Poindessault-BernardJacques PourcielParis NotaireEmmanuel RaingeardBernard ReynisFrédéric RousselFontaine, Roussel & AssociésHugues RouxBanque de FranceRizwan A Siddique3G - TeccIsabelle Smith MonnervilleVaughan AvocatsCaroline StéphaneDelsol & AssociésBruno ThomasLandwell & Associés - PricewaterhouseCoopers Legal ServicesMarcia WinitzerMarcia J. WinitzerPhilippe Xavier-BenderGide Loyrette Nouel, member of Lex MundiRoger J. BenrubiCleary Gottlieb Steen & Hamilton LLP

G A B ONEyang Abessolo NaubyControleur des ImpotsCharles AdenetFIDAFRICA/PricewaterhouseCoopersY.A. AdetonaCabinet FidexceMarcellin Massila AkendengueSEEG, Societe d’Energie et d’Eau du GabonStephanie Angue BoussougouInspecteur Central des ImpotsGianni ArdizzonePanalpinaMarie Carmel Ketty AyimambenweBanque Internationale pour le Commerce et l’IndustrieClaude BaroneHenri BernhardtGETMAAgnese Biye NgouHuissier de JusticeJean DelahayeBolloreLéopold EffahEtude Mekam’Ne & Effah Avocats AssociésSteeve Romuald Engandza LoussouMinistere de l’Economie des Finances, du Budget et de la PrivatisationPhilippe Fouda FoudaBEACAnne Gey BekaleNotaryCaroline Idrissou-BelingarBEACJacques LebamaMinistere de la Justice, Garde des SceauxAthanase Ndoye LourySyndic JudiciaireOrphée Yvan MandjiAgence de Promotions des Investissements PrivésItchola ManoAvocatPélagie Massamba MouckockoFIDAFRICA / PricewaterhouseCoopersJean-Joel MebaleyDestiny Executives Architects - Agence du Bord de MerJ.R. Lassi MikalaAvocat à la CourAbel MoulounguiNotaryAliette Mounguengui MagnogunouInspecteur Central des ImpotsJean Hilaire MoussavouFumu TechnologieHaymand MoutsingaAvocat à la Cour

166 doing business 2009

Steeve Romuald MvePublish What You PayReteno N’Diaye BriceDirection General des ImpotsJoel NdongService etudes d’urbanisme at the Direction Generale d’UrbanismeRuben Mindonga NdongoCabinet Me AnguilerThierry NgomoArchiPro InternationalLubin NtoutoumeAvocatOlivier P. N’ZahouJuristeFerdinand ObiangMinistere de l’Economie des Finances, du Budget et de la PrivatisationJosette Cadie OlendoCabinet OlendoCésar Apollinaire Ondo MveCour d’Appel Judiciaire de LibrevilleMarie-Jose Ongo MendouFFA Juridique & FiscalPaulette Oyane-OndoAttorney-at-LawCarine PeronUnion Gabonaise de BanqueLaurent PommeraFIDAFRICA / PricewaterhouseCoopersLaurette PoulainTransFormChristophe A. RelongouéFIDAFRICA / PricewaterhouseCoopersGomes Rene FidelAvocat au Barreau national du GabonJustine Adondjo RetenoAvocatFrancois SalangrosGEE - Gabonaise d’Etudes et d’Expertises BatimentLaurent Boris SkittAgence de Promotions des Investissements PrivésDominique TatyFIDAFRICA / PricewaterhouseCoopersDidier Thoreau

G A m BIA , T h EKelvin AbdallahPricewaterhouseCoopersVictoria AndrewsAmie Bensouda & Co.Gideon Ayi-OwooPricewaterhouseCoopersMomodou M. BahKanifing Municipal CouncilAwa BahDepartment of State for JusticeAlpha Amadou BarryDeloitteAmie N.D. BensoudaAmie Bensouda & Co.

Lamin B.S. CamaraDandimayo CambersNeneh-Cham Cham ChonganBasangsang ChambersEmmanuel E. ChimeChime ChambersSulayman B. ChuneTaf ConstructionA.N.M Ousainu DarboeBasangsang ChambersIda Denise DramehIda D. Drameh & AssociatesDzidzedze FiadjoePricewaterhouseCoopersMichel GayeBirgitta HardmarkMaersk LineHaruna JaitehOffice of the Chief JusticeOusman B. JallowGambia Public Procurement AuthorityAlhaji JallowNational Water & Electricity Company Ltd.Abdoulie JammelDepartment of State for Trade Industry and EmploymentAmadou JannehNational Water & Electricity Company Ltd.Lamin S. JattaDeloitteZainab Jawara-AlamiGambia Revenue AuthoritySulayman M. JoofS.M. Joof AgencyAmie Joof ContehKunni Boy ChambersNani JuwaraNational Water and Electricity Company Ltd.Ismaila KahDevelopment Control Unit - Department of Physical Planning and HousingYusupha KahDepartment of State for Trade Industry and EmploymentAmadou KebbehGambia Public Procurement AuthorityGeorge KwatiaPricewaterhouseCoopersThomas NielsenGambia Shipping AgenciesOmar NjieLaw Firm Omar NjiePa M. M. N’jieTrust Bank LtdMary Abdoulie Samba-ChristensenLegal PractitionerJainaba Bah SambouDepartment of State for JusticeEbrima SambouOffice of the Chief Justice, Judiciary of The Gambia

Joseph E. SarreGambia Architectural and Planning ConsultantsMama Fatima SinghatehGT BankHawa Sisay-SaballyHawa Sisay-SaballyRaymond SockLamin TrawallyMaersk LineDarcy WhitePricewaterhouseCoopers

G E ORG IADavid AbuladzePresident of the Union of Architects of GeorgiaIrakli AdeishviliTbilisi City Court, Chamber of Civil CasesNatalia BabakishviliMgaloblishvili, Kipiani, Dzidziguri (MKD) Law FirmNiko BakashvilliAuditorial Firm Bakashvili & Co.Giorgi BegiashviliBegiashvili & Co. Limited Law OfficesRevaz BeridzeUSAID Business Climate ReformSandro BibilashviliBGI LegalBondo BolkvadzeChemonics USAID contractorTemur BolotashviliUSAID Business Climate Reform ProjectSuliko ChachavaCargo Logistics GroupVazha ChopikashviliAssociation for Protection of Landowners Rights (APLR)Katie DolidzeAlliance Group HoldingTsotne EbralidzeARCI Architecture & DevelopmentCourtney FowlerPricewaterhouseCoopersMariam GabuniaMinistry of Economic DevelopmentDavid GiorgadzeAssociation for Protection of Landowners Rights (APLR)Lasha GogiberidzeBGI LegalAlexander GomiashviliJSC Credit Info GeorgiaMamuka GordezianiGTS Trans LogisticsTamuna GvaramiaBGI LegalIrakli GviliaCredit Info GeorgiaGia JandieriNew Economic School - Georgia

David KakabadzeGeorgian Legal PartnershipGrigol KakauridzeMinistry of Economic DevelopmentLuisa KhitarishviliBooz Allen HamiltonTamaz KhizanishviliTbilisi Stock ExchangeIvan KhokhlovDLA Piper Gvinadze & Partners LPMaka KhutsishviliCaucastransExpressVictor KipianiMgaloblishvili, Kipiani, Dzidziguri (MKD) Law FirmAnastasia KipianiPricewaterhouseCoopersSergi KobakhidzePricewaterhouseCoopersAieti KukavaAlliance Group HoldingVakhtang LejhavaDavid LelashviliChemonics, USAID contractorGiorgi LiluashviliBGI LegalJaba MamulashviliBegiashvili & Co.Ekaterine MeskhidzeNational Agency of Public RegistryRoin MigriauliLaw Office "Migriauli & Partners"Maia OkruashviliGeorgian Legal PartnershipMamuka PapuashviliENERGO PRO GeorgiaGivi PetriashviliIFCJoseph SalukvadzeTbilisi State UniversityManzoor ShahGlobalink Logistics GroupVakhtang ShevardnadzeMgaloblishvili, Kipiani, Dzidziguri (MKD) Law FirmIrakli SonguliaAssociation for Protection of Landowners Rights (APLR)Rusa SreseliPricewaterhouseCoopersAnna TabidzeMgaloblishvili, Kipiani, Dzidziguri (MKD) Law FirmMatthew TallarovicPricewaterhouseCoopersGiorgi TatilashviliENERGO PROGiorgi TavartkiladzeDeloitteTamara TevdoradzeBGI LegalMaia TevzadzeUSAID Business Climate Reform Project

Vladimer TsophurashviliCaucasbusinessaudit LtdAleksandre TvildianiAlliance Group CapitalTato UrjumelashviliUSAID Business Climate Reform Project

G E R m A N yAllen & Overy LLPFlorian AmerellerAmereller RechtsanwälteGabriele ApfelbacherCleary Gottlieb Steen & Hamilton LLPKai BandillaPricewaterhouseCoopers LegalSven BäumlerVattenfall Europe Distribution Hamburg GmbHHenning BergerWhite & CaseAstrid BerleSCHUFA Holding AGJennifer Bierlyavocado rechtsanwälteThomas BuhlCleary Gottlieb Steen & Hamilton LLPThomas BüssowPricewaterhouseCoopersPia DorfmuellerPricewaterhouseCoopersAndreas EckhardtPricewaterhouseCoopers LegalDieter EndresPricewaterhouseCoopersHorst EngelhardtDr. Engelhardt Treuhand GmbH Wirtschaftsprüfungs-gesellschaftSigrun Erber-FallerNotare Erber-Faller und VoranHanno FierdagRechtsanwalt Dr. FierdagMarkus J. GoetzmannC·B·H RechtsanwälteAndrea GrussAshurstRobert GutteCleary Gottlieb Steen & Hamilton LLPRüdiger HarmsCleary Gottlieb Steen & Hamilton LLPManfred HeinrichDeutsche BundesbankGötz-Sebastian HökDr. Hök Stieglmeier & PartnerAndrea HosenfeldAshurstKai Christian JaeneckePricewaterhouseCoopers Legal ServicesAndre JahnDr. Hök Stieglmeier & Partner

acknowledgments 167

Jörg KraffelWhite & CasePeter LimmerNotare Dr. Limmer & Dr. FriederichFrank LohrmannCleary Gottlieb Steen & Hamilton LLPMax LuratiPricewaterhouseCoopers LegalCornelia MarquardtNorton RoseSusanne MatternPricewaterhouseCoopersWerner MeierCleary Gottlieb Steen & Hamilton LLPDirk Meyer-ClaassenSenatsverwaltung für Stadtentwicklung BerlinWerner M. MuesC·B·H RechtsanwälteEike NajorkC·B·H RechtsanwälteBernd OberbosselDirk OttoNorton RoseDaniel PanajotowCleary Gottlieb Steen & Hamilton LLPPeter PolkeCleary Gottlieb Steen & Hamilton LLPSebastian PrügelWhite & CaseChristopher SchauenburgCleary Gottlieb Steen & Hamilton LLPFriedrich Tobias SchoeneHogan & Hartson LLPThomas SchulzNörr Stiefenhofer Lutz, member of Lex MundiHanno SperlichCleary Gottlieb Steen & Hamilton LLPDirk StillerPricewaterhouseCoopers Legal ServicesDieter StraubCMS Hasche SigleTobias TaetznerPricewaterhouseCoopersHolger ThomasSJ Berwin LLPValentin TodorowHogan & Hartson LLPChristoph TorweggePricewaterhouseCoopers LegalHeiko VogtPanalpina Welttransport GmbHAnnekatrens Werthmann-FeldhuesPricewaterhouseCoopers LegalKarl-Heinz WewetzerSenatsverwaltung für Stadtentwicklung Berlin

Wilhelm ZeddiesSurveying Authorities - AdV c/o LGN

G hA NAKelvin AbdallahPricewaterhouseCoopersSeth Adom-AsomaningPeasah-Boadu & Co.Seth Agyapong-MensahFugar & Co.Nene AmegatcherSam Okudzeto & AssociatesWilfred Kwabena Anim-OdameLand Valuation BoardAdwoa S. Asamoah AddoFugar & Co.Gideon Ayi-OwooPricewaterhouseCoopersElsie A. AwadziLawfields ConsultingEmefa BaetaLaryea, Laryea & Co. P.C.Ellen BannermanBruce-Lyle Bannerman & ThompsonReginald BannermanBruce-Lyle Bannerman & ThompsonGwendy BannermanFugar & Co.Juliet BoabangBentsi-Enchill & Letsa, member of Lex MundiAbed BuaburAndah and AndahDzidzedze FiadjoePricewaterhouseCoopersWilliam Edem FugarFugar & Co.John Robert JenkinsGolden Jubilee TerminalRosa KudoadziBentsi-Enchill & Letsa, member of Lex MundiGeorge KwatiaPricewaterhouseCoopersKenneth D. LaryeaLaryea, Laryea & Co. P.C.Woodsworth Odame LarbiMinistry of Lands, Forestry & MinesSam OkudzetoSam Okudzeto & AssociatesJacob SaahSaah & Co.Benjamin SackarBruce-Lyle Bannerman & ThompsonDarcy WhitePricewaterhouseCoopers

G R E E C EGeorge Apostolakos Apostolakos ArchitectsIoanna ArgyrakiKyriakides Georgopoulos & Daniolos Issaias, member of SEE LegalAndreas BagiasKelemenis & Co.

Panayotis BernitsasM & P Bernitsas Law OfficesAlkistis ChristofilouIKRP Rokas & PartnersSotiris ConstantinouGrant ThorntonTheodora D. KaragiorgouLaw Office T.J. KoutalidisEleni DikonimakiTeiresias S.A. Interbanking Information SystemsAnastasia DritsaKyriakides Georgopoulos & Daniolos Issaias, member of SEE LegalMargarita FlerianouEconomou International Shipping AgenciesMaira GalaniIKRP Rokas & PartnersAntigoni GkarlaPricewaterhouseCoopersYannis KelemenisKelemenis & Co.Nicholas KontizasZepos & Yannopoulos, member of Lex MundiRoula KoumparouliKremalis Law Firm, member of Ius LaborisYannis KourniotisM & P Bernitsas Law OfficesDimitrios KremalisKremalis Law Firm, member of Ius LaborisTom KyriakopoulosKelemenis & Co.Olga Maria KyritsiKremalis Law Firm, member of Ius LaborisVassiliki G. LazarakouZepos & Yannopoulos, member of Lex MundiIoanna Lazaridou - ElmaloglouKelemenis & Co.Evangelia MartinovitsIKRP Rokas & PartnersJohn MazarakosElias Paraskevas Attorneys 1933Yiannis MazarakosElias Paraskevas Attorneys 1933Effie G. MitsopoulouKyriakides Georgopoulos & Daniolos Issaias, member of SEE LegalAthanassios PantazopoulosIKRP Rokas & Partners and Dr. A. PantazopoulosAntonios PapadimitropoulosRoussos & PartnersAthanassia PapantoniouKelemenis & Co.Dimitris E. ParaskevasElias Paraskevas Attorneys 1933Konstantinos PistiolisElias Paraskevas Attorneys 1933

Katerina PolitiKyriakides Georgopoulos & Daniolos Issaias, member of SEE LegalMary PsyllaPricewaterhouseCoopersKleanthis RoussosRoussos & PartnersAlexandros SakipisPricewaterhouseCoopersIoannis SamiosKyriakides Georgopoulos & Daniolos Issaias, member of SEE LegalHarris SkordakisPricewaterhouseCoopers Business Solutions S.A.Alexia StratouKremalis Law Firm, member of Ius LaborisSpyridon TsallasIKRP Rokas & PartnersAntonios TsavdaridisIKRP Rokas & PartnersChristina VlachtsisMariantzela VlagopoulouKremalis Law Firm, member of Ius LaborisVicky XourafaKyriakides Georgopoulos & Daniolos Issaias Law FirmFreddy YatracouPricewaterhouseCoopersAnna Zaravinou

G R E NA dARobert BranchSupreme CourtJames Bristol Henry, Henry & BristolEvelyn CenacCustomsZarah ChaseGrenada Electricity Services Ltd. Anslem DeBourgLabour DepartmentRuggles FergusonCiboney ChambersLeroy FlavignyCustomsCosmus GeorgeReasonable Services LtdHenry JosephAccountants & Business ServicesKurt LaBarrieCreative DesignDickon MitchellGrant Joseph & Co., member of Lex MundiNiel NoelHenry Hudson - Phillips & Co. David SinclairSinclair Enterprises LimitedCasandra SlocombeGrenada Electricity Services Ltd. Trevor St. BernardLewis & Renwick

Phinsley St. LouisSt. Louis ServiceSupreme Court RegistryRoselyn WilkinsonWilkinson, Wilkinson & WilkinsonDaniella WilliamsDanny Williams & Co.

G UAT E m A L ARodolfo Alegria TorunoBeltranena, de la Cerda y ChavezMaria Andrea Rimola MonroyCámara Guatemalteca de la ConstrucciónPedro AragónAragón & AragónNorka AragónMayora & Mayora, S.C.Ruby María Asturias CastilloACZALAWAlexander AzienstadtBeltranena, de la Cerda y ChavezMaría de los Angeles Barillas BuchhalterSaravia & MuñozAmaury BarreraDHV ConsultantsRoberto BatresCarrillo & AsociadosGuillermo BonilloBonilla, Montano, Toriello & BarriosMaria del Pilar BonilloBonilla, Montano, Toriello & BarriosCaroline BonoPricewaterhouseCoopersMario Adolfo Búcaro FloresDíaz-Durán & Asociados Central LawAgustín BuezoArrow CargoEva Cacacho GonzálezQuiñones, Ibargüen & LujánRodrigo Callejas AquinoCarrillo & AsociadosJuan Pablo Carrasco de GrooteDíaz-Durán & Asociados - Central LawAlfonso CarrilloCarrillo & AsociadosFrancisco José Castillo ChacónAguilar Castillo LoveJuan Carlos Castillo ChacónAguilar Castillo LoveVanessa Castro MirónMayora & Mayora, S.C.José CerezoPricewaterhouseCoopers Legal ServicesPaola van der Beek de AndrinoCámara Guatemalteca de la ConstrucciónKarla de MataCPS LogisticsRolando De Paz BarrientosTransUnion

168 doing business 2009

Estuardo Enrique Echeverria NovaSuperintendencia de BancosFedExAlejandro Fernández de CastroPricewaterhouseCoopersWalter FigueroaCámara Guatemalteca de la ConstrucciónRodolfo FuentesProtectora de Crèdito ComercialVeronika Sofia Gonzalez BranDíaz-Durán & Asociados - Central LawMiguel Angel GualimDHV ConsultantsBethsy HernandezDHV ConsultantsJuan JegerlehnerSaravia & MuñozChristian LanuzaDíaz-Durán & Asociados Central LawGuillermo Lopez-DavisBufete Lopez CorderoAndrés LowenthalMayora & Mayora, S.C.María Isabel Luján ZilbermannQuiñones, 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 de Guatemala, S.A. (FRUTESA)

Andres Porras CastilloTransUnionFernando Quezado Toruño QuezadaBufete Quezada Toruño, S.A.Marco Tulio ReynaCámara Guatemalteca de la 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 de BancosElmer VargasACZALAWRaquel VilledaMayora & Mayora, S.C.Julio YonDISAGRO, Soluciones Logisticas

G U I N E AThierno A T BahCabinet IRDEDAminata Bah TallNimba ConseilAlpha Bakar BarryCabinet Karamoko Alpha BarryThérèse BetickaNimba ConseilSékou CamaraDirection Nationale des ImpôtsElhadj Ibrahima Sory CisséTribunal du Travail de ConakryAïssata DiakiteNimba ConseilMamadou Aliou Chérif DialloKoutouSafiatou KalissaFIDAFRICA / PricewaterhouseCoopersMohamed LahlouFIDAFRICA / PricewaterhouseCoopersSoumah Mama AïssataMinistère du CommerceRaoul MoutheNimba ConseilGuy PiamNimba ConseilRaffi RajaCabinet KoûmyNanamoudou SangareAEAEAndré SangareCabinet UIBGSOCOPAO - SDV

Yansane SoumahManquepasFacinet SoumahTribunal Première Instance de KaluomIbrahima Sory SowBanque CentraleMomoya SyllaNimba ConseilDominique TatyFIDAFRICA / PricewaterhouseCoopersAlphonse TemedieuNimba Conseil

G U I N E A- BI S S AUDuarte AdolfoBanco da África Ocidental, S. A. Adelaida Mesa D’AlmeidaSole practicionerJonathan DarbouxBCEAOFatimatou Zahra DiopBCEAOOctávio LopesOctávio Lopes Advogados - Miranda AllianceMiguel MangoAudi - Conta LdaArmando MangoOrdem dos Advogados da Guiné-BissauJaló PiresMinisterio da JusticaAugusto RegalaRibeiroRegalaJoão Daniel Vaz Jr.TransVaz, Lda

G U yA NAAshton ChaseLaw Office of Ashton Chase AssociatesDeeds RegistryLucia Loretta DesirD & J Shipping ServicesGuyana Office for InvestmentHigh CourtRexford JacksonSingh, Doodnauth Law FirmLand RegistryRakesh LatchanaRam & McRaeColin MurrayCoastal Construction ServicesChristopher RamRam & McRaeJosephine WhiteheadCameron & Shepherd

hA I T ILionel AllenArchitectGemma AngladeBrown Legal Group

Joel BaussanCARIMPEXSamuel Bien AimeMinistere du Commerce et de l’IndustrieBrierre PierreCabinet de LespinasseJean Baptiste BrownBrown Legal GroupSteve Christian BrownBrown Legal GroupMartin Camille CangéElectricité d’HaïtiRaoul CelestinLes Entreprises Commerciales Joseph Nadal S.A.Djacaman CharlesCabinet GassantPhilippe-Victor ChatelainChatelain Cargo ServicesDiggan d’AdeskyD’Adesky Import Export S.A.Christian De LespinasseCabinet de LespinasseBerto DorcéJuris ExcelRigaud DuplanJean Gerard EveillardCabinet EveillardCamille FievreJuris ExcelIrma FredericAvocatEnerlio GassantCabinet GassantSaurel GiletMinistere du Commerce et de l’IndustrieEmile GiordaniGilbert GiordaniEtude Brisson CassagnolArchimelec GuerrierCabinet GassantSylvie HandalHudicourt-WoolleyChantal Hudicourt-EwaldCabinet Hudicourt-WoolleyMarc Hebert IgnaceBanque de la République d’HaitiLuciner JosephMairie de PetionvilleKareen T. LaplancheUN HabitatWilhelm E. Lemke, JrENMARCOLDA (D’adesky)Louis Gary LissadeCabinet LissadeRoberson LouisCabinet GassantFreshnel LucienCabinet GassantKathia MagloireCabinet GassantAlexandrine NelsonChatelain Cargo Services

Joseph PaillantOrdre des Comptables Professionels Agrees d’HaitiJean Frederic SalesCabinet SalesMargarette SanonBanque de la Republique d’HaitiPaul Emile SimonArchitectSalim SuccarCabinet LissadeJean VandalVandal & Vandal

hON dU R ASFernando AguileraFIDEJuan José Alcerro MillaAguilar Castillo LoveLidabel Almendárez de VijilCOHEP (Consejo Hondureño de la Empresa Privada)Caroline BonoPricewaterhouseCoopersClaudia Patricia CartagenaOficina de Transparencia del Congreso Nacional de HondurasHéctor Danilo Cartagena GameroPricewaterhouseCoopersJaneth Castañeda de AquinoGrupo Cropa PanalpinaJoel CastilloAgencia Aduanera y Marítima CARECarmen ChevezComision Nacional de Bancos y SegurosRamón DiscuaBatres, Discus, Martinez AbogadosFrancisco Guillermo Durón LopezBufete DurónFernando FernándezPricewaterhouseCoopers Legal ServicesAlejandro Fernández de CastroPricewaterhouseCoopersLillizeth 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

acknowledgments 169

Orestila MuñozEmpresa Nacional de Energía EléctricaJazna Vanessa OquelíGarcía & BodánRamón OrtegaPricewaterhouseCoopersAndrea PaniaguaPricewaterhouseCoopersJose Ramon PazJ.R. Paz & AsociadosJulio PinedoPricewaterhouseCoopersMauricio QuiñónezPricewaterhouseCoopersDino RiettiArquitecnicMilton RiveraPricewaterhouseCoopers Legal ServicesJosé Rafael Rivera FerrariJ.R. Paz & AsociadosEnrique Rodriguez BurchardAguilar Castillo LoveFanny Rodríguez del CidArias & MuñozMartha R SaenzZacarías & AsociadosGodofredo SierckeGarcía & BodánEdgardo H. SosaEmpresa Nacional de Energía EléctricaCristian Stefan HandalZacarías & AsociadosJuan TejadaPricewaterhouseCoopersJorge TorresCOHEP (Consejo Hondureño de la Empresa Privada)Armando Urtecho LópezCOHEP (Consejo Hondureño de la Empresa Privada)Roberto Manuel Zacarías UrrutiaZacarías & Asociados

hONG kONG , C h I NABrian BarronBaker & McKenzieNicholas ChanSquire, Sanders & Dempsey LLPAlbert P.C. ChanThe Hong Kong Polytechnic UniversityAlex ChanThe Land RegistryVashi ChandiExcellence InternationalDeborah ChengSquire, Sanders & Dempsey L.L.P.Winnie CheungThe Land RegistryPatrick FontaineLinklatersAlexander GongBaker & McKenzie

Andrew 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 YuenTransUnion

h U NG A RyMorley Allen & Overy IrodaPethő ÁdámBISZ Central Credit Information LtdMark BalastyaiFutureal Holding Co.Péter BárdosSándor BékésiPartos & Noblet LovellsJudit BókaiDr Bókai Notary OfficeHedi BozsonyikSzecskay Attorneys-at-LawZsuzsanna CseriBárd, Cseri & Partners Law FirmIstván SándorKelemen, Meszaros, Sandor & PartnersDalma DudásRéti, Antall & Madl LandwellGabriella ErdosPricewaterhouseCoopersGyörgy FehérBellák & Partners Law Office, member of Ius LaborisAnna GáspárBuild-Econ Ltd.Karolina GombosIB Grant Thornton Consulting Kft.

IFS Ltd.Norbert IzerPricewaterhouseCoopersZsuzsa KardosBellák & Partners Law Office, member of Ius LaborisZsuzsanna KárolyiBellák & Partners Law Office, member of Ius LaborisAdrienn KellerBellák & Partners Law Office, member of Ius LaborisAndrea KoczihaPricewaterhouseCoopersRussell LambertPricewaterhouseCoopersPetra LencsBárd, Cseri & Partners Law FirmDóra MáthéPricewaterhouseCoopersRichárd MedveRéti, Antall & Madl Landwell Law FirmLívia MihovicsRéti, Antall & Madl Landwell Law FirmLászló MohaiJudit NagyBellák & Partners Law Office, member of Ius LaborisSándor NémethSzecskay Attorneys-at-LawTamás PásztorNagy és Trócsányi Law Office, member of Lex MundiTibor SzabóRéti, Antall & Madl Landwell Law FirmAndrás SzecskaySzecskay Attorneys-at-LawIlona SzarkaIB Grant Thornton Consulting Kft. Ágnes Szent-IványSándor Szegedi Szent-Ivány Komáromi EvershedsViktória SzilágyiNagy és Trócsányi Law Office, member of Lex MundiLászló SzűcsRéti, Antall & Madl Landwell Law FirmTibor TorokPricewaterhouseCoopersÁdám TóthDr. Tóth & Dr. Gáspár Közjegyzői IrodaGábor VargaBISZ Central Credit Information LtdAgnes WolfordBudapest Viii. district MunicipalityBlanka ZomboriPricewaterhouseCoopers

IC E L A N dElin ArnadottirPricewaterhouseCoopers.Kristján ÁsgeirssonArkitektastofan OGGuðrún BergsteinsdóttirBBA LegalÞórður BúasonReykjavik Construction AgencyÓlafur EyjólfssonPricewaterhouseCoopersSkuli Th. FjeldstedFjeldsted, Blöndal & FjeldstedErlendur GíslasonLOGOS, member of Lex MundiIngibjörg GuðbjartsdóttirBBA LegalElísabet GuðbjörnsdóttirPricewaterhouseCoopers Legal ServicesReynir HaraldssonJónar TransportMargrét HauksdóttirThe Land RegistryKristín HelgaPricewaterhouseCoopers Legal ServicesJón Ingi IngibergssonPricewaterhouseCoopers.Erlingur E. JónassonISTAKHróbjartur JónatanssonAM Praxis Law OfficesÁsta KristjánsdóttirPricewaterhouseCoopers Legal ServicesRagna MatthíasdóttirISTAKDaði ÓlafssonBBA LegalKristján PálssonJónar TransportEyvindur SólnesLVAHeiðar StefánssonLOGOS, member of Lex MundiGunnar SturlusonLOGOS, member of Lex MundiRúnar Svavar SvavarssonOrkuveita Reykjavíkur, Distribution-Electrical SystemBergþór ÞormóðssonISTAK

I N dIANagarajan A.Karthik Diesel Sales & ServiceRajan A.Sweka InternationalDulal AcharyyaParasnath Tech Garments Pvt., Ltd.Amit AgarwalPricewaterhouseCoopers

Rohini AggarawalPricewaterhouseCoopersJameel AhmedAlifBizAjit Bhuta and AssociatesRajiv AnandPricewaterhouseCoopersPalanikumar ArumugamVariety FashionsAum AruchitectsPavithra B.Maharani Laxmi Ammanni Centre for Social Science ResearchRohit BajajChawla & Co.Vikas BansalPricewaterhouseCoopersDaksha BaraMaharani Laxmi Ammanni Centre for Social Science ResearchAditya BhardwajSinghania & Partners, Solicitors & AdvocatesPrachi BhardwajTrilegalNitesh BhasinTrilegalBhasin InternationalLeena ChackoAmarchand & Mangaldas & Suresh A. Shroff & Co.Aman ChandaPricewaterhouseCoopersHarshala ChandorkarCredit Information Bureau Ltd.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.

170 doing business 2009

Mayur GhadiaBhavna Electrical IndustriesRajesh GopinathRegent TelecomDinesh GuptaHari Om InternationalAnil GuptaHitech GroupChander GuptaMR Tobacco Pvt., Ltd.Vinay GuptaVinay K Gupta & Co.Mano HaranACE OverseasAkil HiraniMajmudar & Co.India Business Database.comVipin JainShree Bhikshu Marble and GranitesAshok JainSuraj OverseasAtul JaniGayatri Polymers & Geosynthetics.Malini JayakumarSribalaji CosmeticsDharmendra JohariStonex Inc.G. D. JosephJoseph & Co.Swaminathan KalyanaramanDakshin Kreations Private LimitedDinesh KanabarPricewaterhouseCoopersA.V. KaneThe Brihan Mumbai Electric Supply & Transport UndertakingVaishal KapadiaShidimo Interaux Pvt. Ltd.Deepti KapoorFox MandalSushmita KapurFox MandalRajas KasbekarLittle & Co.Arun KediaVAV Life Sciences P. Ltd.Rajesh KhandelwalSuman EnterprisesAvinash KumarChawla & Co.Suraj KumarChawla & Co.Sailesh KumarDragon Express Freight Pvt Ltd.Debashis KumarGanapati UdyogAbhishek KumarSinghania & Partners, Solicitors & AdvocatesKarsh KumarSinghi Chugh & Kumar, Chartered AccountantsVinu KurianBeta Healthcare Products Private Ltd.

Poonam LilaLeo Circuit Boards Pvt. Ltd.Manjunath MadhavRiecoManish MadhukarInfini JuridiqueMaharani Laxmi Ammanni Centre for Social Science ResearchSom MandalFox MandalVipender MannKNM & Partners, Law OfficesKapish MehtaDara MehtaLittle & Co.Gajendra MehtaNimbus CorporationJitesh MehtaSource IndiaR.K. MishraMetro AssociatesSharad MishraNeo MultimedianSaurabh MisraParas Kuhad & Associates, Advocates ("PKA")Deepti MittalVinay K Gupta & Co.Ravi ModiDev Roadlines Pvt. Ltd.Vikash MohtaP.A. InternationalR. MuralidharanPricewaterhouseCoopersSatish MurtiMurti & Murti International Law PracticeAnshoo NayarFox MandalNine InternationalAnand NivasDragon Express Freight Pvt. Ltd.Rajesh PalavankarIndoGlobal Health Sciences Private LimitedJanak PandyaNishith Desai AssociatesSujit ParakhPricewaterhouseCoopersN. B. PatelR.K. Plast & EngineersSanjay PatilAshish PatoleAccent TrendzNiti PaulChawla & Co.Francisca PhilipSinghania & Partners, Solicitors & AdvocatesNitin PotdarJ. Sagar Associates, Advocates & SolicitorsM. PrabhakaranConsulta JurisAnand PrasadTrilegal

Ahuja PunitaSinghi Chugh & Kumar, Chartered AccountantsAtramuddin QureshiHandmade CreationsRahul ExportsCapt RajBrahma Shipping & LogisticsKarthik RajaKnitted Garments ExporterSundar RajanCassanova TextilesMohan RajasekharanMCA LegalKrishnamurthy RamachandranLegasis Services Pvt. Ltd.Mohan RamakrishnanSathya Auto Private LimitedRangaswamy RamakrishnanTop Metrology Pvt. Ltd.Ashok RamgirHarsh ImpexDipak RaoSinghania & Partners, Solicitors & AdvocatesJessica Maria RodriguesKavjess Export Import Trading CompanyMartin Clifford RodriguesMax ExportsRoopa Textiles and TrimmingsSameer SahMajmudar & Co.Abhishek SaketInfini JuridiqueDushir SaksenaICFAI School of Financial StudiesSudhir SaksenaICFAI School of Financial StudiesRichie SanchetiNishith Desai AssociatesDeepak SanghaviARL GlobalRadhika SankaranFox MandalV. Siva SankaranT.S. ClassiqueMohit SarafLuthra & LuthraNeha SatavLegasis Services Pvt. Ltd.Srinivasan SeenuAir TravelsRatnika SehgalChawla & Co.Ramani SeshadriDilip ShahParag ShahFox MandalPrakash ShahParijat Marketing ServicesRamasamy ShankarPurushotam SharmaGajraj Mehandi Uydog

Ranjan SharmaNet Link ComputerAnand SharmaR.K. IndustriesShivanand ShenoyTushar ShindePrecise Biopharma Pvt. Ltd.Vikram ShroffNishith Desai AssociatesRajnish ShuklaSinghi Chugh & Kumar, Chartered AccountantsSukhpreet SinghChawla & Co.Ravinder SinghInternational Tools Co.Amaresh Kumar SinghLuthra & LuthraKaviraj SinghTrustman & CoRavinder SinghaniaSinghania & Partners, Solicitors & AdvocatesArvind SinhaBusiness Advisors GroupUppu SivaiahEsprit de Corps IndiaRamamurthy SrinivasanTransdeals Inc.Rudra SrivastavaChawla & Co.Joseph StarrStarline ShippingStretch FashionsMadhu SwetaSinghania & Partners, Solicitors & AdvocatesNiranjan TalatiShreeji MarketingMahesh ThakerM J & CompanyKrupa ThakkarRushil Decor Ltd.Hira TikooUnited InternationalAparna TripathyInfini JuridiqueSuhas TuljapurkarLegasis Services Pvt. Ltd.Sunil UpadhyayaNational FoodsRatandeep UppalB M Metal CraftsKannan VenkatasamyPeripheralconnexionsSaji VijayadasDragon Express Freight Pvt. Ltd.Jude XavierReppin InternationalZedd Trade

I N d ON E SIAYose M. AdamsBank IndonesiaNafis AdwaniAli Budiardjo, Nugroho, Reksodiputro, member of Lex Mundi

Almer AponPT Buana Mas Citra LestariHamud M. BalfasAli Budiardjo, Nugroho, Reksodiputro, member of Lex MundiRick BeckmannBrigitta I. Rahayoe & SyamsuddinFabian Buddy PascoalHanafiah Ponggawa & PartnersIra A. EddymurthySoewito Suhardiman Eddymurthy KardonoSani Eka DutaBank IndonesiaGreg ElmsIFCBambang EryudhawanIndonesian Institute of ArchitectsAhmad FadliBrigitta I. Rahayoe & SyamsuddinIqbal HadromiHadromi & PartnersDjoko HastowoPLN Kantor PusatRay HeadifenPT Prima Wahana Caraka / PricewaterhouseCoopersReno HirdarisvitaHadromi & PartnersRahayu N. HoedMakarim & Taira S.Brigitta Imam RahayoeBrigitta I. Rahayoe & SyamsuddinDarrell R. JohnsonIndonesian Legal ConsultantsMohammad KamalFurniture FikamarMirza KarimKarimSyah Law FirmKetua KehormatanIkatan Arksitek Indonesia JakartaDavid KnightAgri-Developments International SA (Pty) LimitedHerry N. KurniawanAli Budiardjo, Nugroho, Reksodiputro, member of Lex MundiRudy KusmantoMakarim & Taira S.Winita E. KusnandarKusnandar & Co.Erma KusumawatiBank IndonesiaJulien LallemandPT SDV LogisticsFerry P. MadianAli Budiardjo, Nugroho, Reksodiputro, member of Lex MundiAhmad MalkanPT Triharpindo MandiriEric ManciniPT SDV Logistics

acknowledgments 171

Gopinath MenonPT PricewaterhouseCoopers FASKaren MillsKarimSyah Law FirmNorma MutalibMakarim & Taira S.Feria NingsihMakarim & Taira S.Hartono ParbudiAttorney-at-LawGita PetrimaliaHadromi & PartnersSandra PranotoIFCArno F. RizaldiKusnandar & CoL. Peter RosnerBank Dunia I the World BankAdam SackIFCIsyana W. SadjarwoNotaris & Pejabot Pembuot Akio TanohPieter Henrianto SaleanMakarim & Taira S.Henry SandeeBank Dunia I the World BankGatot SanyotoKusnandar & CoNur Asyura Anggini SariBank IndonesiaNasri SebayangPT PLN (Persero) Indonesia State Electricity CorporationIndra SetiawanAli Budiardjo, Nugroho, Reksodiputro, member of Lex MundiHans C. ShraderIFCKevin Omar SidhartaAli Budiardjo, Nugroho, Reksodiputro, member of Lex MundiRicardo SimanjuntakRicardo Simanjuntak & PartnersA. Kemalsjah SiregarKemalsjah & AssociatesBambang SoelaksonoThe SMERU Research InstitutePak Subani, SHAmir Syamsuddin & PartnersBernadeta SulistyarimiIFCGalinar R. Kartakusuma SummitmasMakarim & Taira S.Yukiko LU. TambunanBank IndonesiaErnst G. TehuteruAli Budiardjo, Nugroho, Reksodiputro, member of Lex MundiGatot TriprasetioWidyawan & Partners

Fararatri WidyadariIFCRobertus WinartoPT Prima Wahana Caraka / PricewaterhouseCoopersFerry ZulkarnaenWidyawan & Partners

I R A NMohammad AdibAdib Law FirmBehrooz AkhlaghiInternational Law Office of Dr. Behrooz Akhlaghi & AssociatesReza AskariForeign Legal Affairs GroupAkhlaghi BehroozInternational Law Office of Dr Behrooz Akhlaghi & AssociatesGholamhossein DavaniDayarayan Auditing & Financial ServicesSaeed HashemianAdib Law FirmMehdi HeidarzadehAlvand Sayan International Trading Co, Ltd.Javad JavaheriParisa MazaheriAtieh AssociatesMozaffar MohammadianTeema Bar International TransportYahya RayeganiFarjam Law OfficeBehrooz RezazadehPSDC GroupJamal SeifiDr. Jamal Seifi & AssociatesMir Shahbiz ShafeDr. Jamal Seifi & AssociatesCyrus ShafizadehTavakoli & ShahabiMostafa ShahabiTavakoli & Shahabi

I R AqHadeel Salih Abboud Al-JanabiMena Associates, member of Amereller RechtsanwälteHadeel Al JanabiMena Associates, member of Amereller RechtsanwälteAhmad Al JannabiMena Associates, member of Amereller RechtsanwälteFarquad Al-SalmanF.H. Al-Salman & Co.Florian AmerellerAmereller RechtsanwälteBlund Faridoon Arif NajebAttorney-at-Law

Husam Addin HatimStephan JägerAmereller RechtsanwälteImad MakkiAl Qarya Group Co.

I R E L A N dArthur Cox, member of Lex MundiMargaret AustinEugene F. Collins SolicitorsAlan BrowningLK Shields Solicitors, member of Ius LaborisJonathan CullenLK Shields Solicitors, member of Ius LaborisRichard CurranLK Shields Solicitors, member of Ius LaborisGavin DohertyEugene F. Collins SolicitorsCiara GarryESB NetworksPaul GlenfieldMatheson Ormsby PrenticeMicheál GraceMason Hayes & CurranColm KellyPricewaterhouseCoopersIan LavelleLK Shields Solicitors, member of Ius LaborisMargaret MastersonPricewaterhouseCoopersGavan NearyPricewaterhouseCoopersShane NevilleLK Shields Solicitors, member of Ius LaborisMalichi O’CallaghanDuncan & Grehan PartnersPanalpina World Transport Ltd.Judith RiordanMason Hayes & CurranBrendan SharkeyReddy Charlton McKnightGavin SimonsEugene F. Collins SolicitorsMichael TreacyProperty Registration AuthorityColm WalshIrish International Freight AssociationMaeve WalshReddy Charlton McKnight

I SR A E LRonen Bar-EvenWeiss- Porat & Co.Paul BarisYigal Arnon & Co.Ofer Bar-OnShavit Bar-On Gal-On Tzin Nov Yagur, Law OfficesKoby CohenPricewaterhouseCoopers

Lior CrystalPricewaterhouseCoopersClifford DavisS. Horowitz & Co., member of Lex MundiRoee HechtShavit Bar-On Gal-On Tzin Nov Yagur, Law OfficesAaron JaffeYigal Arnon & Co.Zeev KatzPricewaterhouseCoopersVered KirshnerPricewaterhouseCoopersGideon KorenBen Zvi Koren & Co. Law OfficesOrna Kornreich-CohenShavit Bar-On Gal-On Tzin Nov Yagur, Law OfficesMichael LagonThe Israel Electric Corporation Ltd.- Dan districtMichelle LibermanS. Horowitz & Co., member of Lex MundiDavid RosenIdility ConsultingGerry SeligmanPricewaterhouseCoopersYifat Shkedi-ShatzS. Horowitz & Co., member of Lex MundiEdward ShtaifThe Israel Electric Corporation Ltd.- Dan districtDaniel SingermanBusiness Data Israel + Personal CheckNir ZalmanovB.A.S

I TA LyAllen & Overy LLPAPLMarianna AbbatticchioRistuccia & TufarelliFabrizio AcerbisPricewaterhouseCoopersPaola AlbanoCleary Gottlieb Steen & Hamilton LLPGaetano ArnòTLS / PricewaterhouseCoopers Legal ServicesMaria Pia AscenzoBank of ItalyRomina BallanaPricewaterhouseCoopersPaola BarazzettaTLS / PricewaterhouseCoopers Legal ServicesSusanna BeltramoStudio Legale BeltramoAntonino BoetiPenelope S.r.l.Roberto BonsignoreCleary Gottlieb Steen & Hamilton LLP

Luigi BrunettiSDVCarlo BrunoAshurstManuela CaccialanzaJones DaySergio CalderaraNunziante MagroneStefano CancariniTLS / PricewaterhouseCoopers Legal ServicesAlessandro CaridiPricewaterhouseCoopersGennaro CassianiGC Architecture BuroGiorgio CherubiniPirola Pennuto Zei AssociatiDomenico ColellaPortolano Colella Cavallo Studio LegaleFabrizio ColonnaCamozzi Bonissoni Varrenti & AssociatiMattia Colonnelli de GasperisLombardi Molinari e Associati Studio LegaleBarbara CorsettiPortolano Colella Cavallo Studio LegaleFilippo CorsiniChiomenti Studio LegaleCRIF S.p.A.Luis CristalliOpdel Snc Di Ilario Dell Agnolo & Co.Salvatore CuzzocreaPricewaterhouseCoopersAntonio de MartinisSpasaro De Martinis Law FirmElena D’erricoAbbatescianni Studio Legale e TributarioClaudio Di FalcoCleary Gottlieb Steen & Hamilton LLPDomenico Di PietroChiomenti Studio LegaleMarco EttorreCamozzi Bonissoni Varrenti & AssociatiCarlo FalcettoNunziante MagroneEmanuele FerrariStudio Notarile FerrariLinda FrigoStudio Legale Macchi di Cellere e GangemiIvana GenestroneTLS Associazione Professionale di Avvocati e CommercialistiFrancesca GesualdiCleary Gottlieb Steen & Hamilton LLPLucio GhiaGhia Law FirmVincenzo GiannantonioAshurstMaurizio GiuntoniEcoproget S.r.l.

172 doing business 2009

Federico GuastiStudio Legale GuastiGiovanni IzzoAbbatescianni Studio Legale e TributarioArena LanfrancoProdital LeathersStefano Macchi di CellereJones DayBarbara MagnCamozzi Bonissoni Varrenti & AssociatiFabrizio MariottiMario MiccoliNotaio MiccoliValeria MorossiniFrancesca NapoletanoChiomenti Studio LegaleGianmatteo NunzianteNunziante MagroneFrancesco NuzzoloPricewaterhouseCoopersLuciano PanzaniSupreme CourtPaolo PasqualisNotaryGiovanni PattiAbbatescianni Studio Legale e TributarioPaolo PedrazzoliStudio Notaio PedrazzoliAndrea PellicaniOverseas AsiaFederica PeresPortolano Colella Cavallo Studio LegaleLaura ProsperettiCleary Gottlieb Steen & Hamilton LLPGiuseppe RamondelliStudio Legale Notarile Di Fabio Ramondelli CantamagliGiuseppe Antonio RecchiaDipartimento sui rapporti di lavoro e sulle relazioni industriali - University of BariTommaso RomolottiCamozzi Bonissoni Varrenti & AssociatiGiovanni B. SandicchiCleary Gottlieb Steen & Hamilton LLPLamberto SchionaStudio Legale SchionaMassimiliano SilvettiNunziante MagronePiervincenzo SpasaroSpasaro De Martinis Law FirmGiovanni StefaninTLS Associazione Professionale di Avvocati e CommercialistiRobert SturgessSDVMaria Antonietta TanicoTanico law firmSilvio TersillaLovells

Tommaso TomaiuoloTLS Associazione Professionale di Avvocati e CommercialistiLuca TufarelliRistuccia & TufarelliBenedetta VanniniCleary Gottlieb Steen & Hamilton LLPEmanuela VitteloCleary Gottlieb Steen & Hamilton LLPAngelo ZambelliLabLaw Studio legale - Failla, Rotondi & ZambelliFilippo ZucchinelliTLS / PricewaterhouseCoopers Legal Services

jA m A IC ATheresa BowenLEX CaribbeanArlene E. BurtonPricewaterhouseCoopersEric Alexander CrawfordPricewaterhouseCoopersEagle and Whale Ltd. Nicole FogaFoga Daley & Co.Stephanie GordonLEX CaribbeanHerbert Winston GrantGrant, Stewart, Phillips & Co.Michael HallPricewaterhouseCoopersCorrine N. HenryMyers, Fletcher & Gordon, member of Lex MundiAlicia P. HusseyMyers, Fletcher & Gordon, member of Lex MundiEmile G.R. LeibaMyers, Fletcher & Gordon, member of Lex MundiSandra Minott-PhillipsMyers, Fletcher & Gordon, member of Lex MundiViveen MorrisonPricewaterhouseCoopersHilary ReidMyers, Fletcher & Gordon, member of Lex MundiNatalie Farrell RossMyers, Fletcher & Gordon, member of Lex MundiLisa N. RussellMyers, Fletcher & Gordon, member of Lex MundiHumprey TaylorTaylor Construction Ltd.Lorraine ThomasLTN Logistics International Co. LtdMaliaca WongMyers, Fletcher & Gordon, member of Lex Mundi

jA pA NAllen & OveryAPL

Miho ArimuraHatasawa & Wakai Law FirmCredit Information Center Corp.Mijo FujitaAdachi, Henderson, Miyatake & FujitaYoshimasa FurutaAnderson Mori & TomotsuneShigeru HasegawaZeirishi-Hojin PricewaterhouseCoopersTamotsu HatasawaHatasawa & Wakai Law FirmTakashi HiroseOh-Ebashi LPC & PartnersYuko InuiOrrick, Herrington & Sutcliffe LLPMuriuki KaindioTokyo Trading Co. Ltd.Yosuke KanegaeOh-Ebashi LPC & PartnersHideki Thurgood KanoAnderson Mori & TomotsuneYutaro KawabataNishimura & AsahiSusumi KawaguchiObayashi CorporationKotaku KimuZeirishi-Hojin PricewaterhouseCoopersKenichi KojimaUshijima & PartnersToshio MiyatakeAdachi, Henderson, Miyatake & FujitaMichihiro MoriNishimura & AsahiTohru MotobayashiMori Hamada & MatsumotoTakafumi NiheiNishimura & AsahiMiho NiunoyaAtsumi & PartnersNaoko SatoAnderson Mori & TomotsuneTetsuro SatoBaker & McKenzieEri SugiharaNishimura & AsahiHidetaka SumomogiNishimura & AsahiHiroyuki SuzukiZeirishi-Hojin PricewaterhouseCoopersToshio TaikojiKajima CorporationJunichi TobimatsuMori Hamada & MatsumotoJun YamadaAnderson Mori & TomotsuneMichi YamagamiAnderson Mori & Tomotsune

Akio YamamotoKajima CorporationKazuhiro YanagidaNishimura & AsahiSetsuko YufuAtsumi & Partners

jOR dA NSaleh AbdelatiAli Sharif Zu’bi, Advocates & Legal Consultants, member of Lex MundiChaled Abu-GharbiehArch EPE, Enterprise Business SolutionsAnas AbunamehLaw & Arbitration CentreIbrahim AbunamehLaw & Arbitration CentreBassam Abu-RummanAli Sharif Zu’bi, Advocates & Legal Consultants, member of Lex MundiSabri Al KhassibAmman Chamber of CommerceTamara Al-BannaKhalifeh & PartnersEman M. Al-DabbasInternational Business Legal AssociatesArafat AlfayoumiCentral BankOmar AljazyAljazy & Co.Advocates & Legal ConsultantsFrancis BawabPricewaterhouseCoopersStephen CarpenterCustoms Administration Modernization Program (CAMP)Micheal T. DabitMichael T. Dabit & AssociatesAnwar ElliyanThe Jordanian Electric Power Co. Ltd. (JEPCO)Greater Amman MunicipalityDavid H. HarrellCustoms Administration Modernization Program (CAMP)George HazbounZeina JaradatPricewaterhouseCoopersRasha LaswiZalloum & Laswi Law FirmHusam Jamil MadanatLand and Survey DirectorateFiras MalhasInternational Business Legal AssociatesMunaf MalkawiMufida Art MosaicMaher MelhemAbu-Ghazaleh Professional Consulting (AGPC)Amer MoflehInternational Business Legal Associates

Khaldoun NazerKhalifeh & PartnersOmq Al Bihar Est.Ahmad QuandourKhalifeh & PartnersOsama Y. SabbaghThe Jordanian Electric Power Co. Ltd. (JEPCO)Stephan StephanPricewaterhouseCoopersAzzam ZalloumZalloum & Laswi Law FirmIyad ZawaidehAli Sharif Zu’bi, Advocates & Legal Consultants, member of Lex MundiKareem ZureikatAli Sharif Zu’bi, Advocates & Legal Consultants, member of Lex Mundi

kA z A k h STA NBolat AbaidullayevBusiness Environment Improvement Project/Pragma CorporationArdak AiyekeyevaPricewaterhouseCoopersAnvar AkhmedovFirst Credit BureauAman AlievAssistance, LLC Law FirmAskar BaigazinPricewaterhouseCoopers Legal ServicesNurlan BaimurzayevMinistry of JusticeIldus BarievGlobalink Logistics GroupAliya BaysenovaAssistance, LLC Law FirmGulnur BekmukhanbetovaMcGuireWoods Kazakhstan LLPShamshidin BizhkenovAristan Project Management Group (APMG)Sergey ChetverikovPricewaterhouseCoopersMichael DarkMichael Wilson & Partners Ltd.Almaz DosserbekovAristan Project Management Group (APMG)Ardak DyussembayevaAequitas Law FirmCourtney FowlerPricewaterhouseCoopersOleg GnoevykhM&M LogisticsSemion IssykAequitas Law FirmVladimir IvlevFirst Credit BureauThomas JohnsonDenton Wilde SapteElena KaevaPricewaterhouseCoopers

acknowledgments 173

Dina KaliPricewaterhouseCoopers Legal ServicesNursultan KassenovAristan Project Management Group (APMG)Pasha KarimGlobalink Logistics GroupYekaterina KimMichael Wilson & Partners Ltd.Alexander KurganovM&M LogisticsAbdulkhamid MuminovPricewaterhouseCoopersAssel MusinaDenton Wilde SapteBerik NurgaziyevAristan Project Management Group (APMG)Yuliya PenzovaAequitas Law FirmSaniya PerzadayevaMacleod DixonElvis RobertM&M LogisticsAsem ShaidildinovaPricewaterhouseCoopersKanat SkakovSalansZhaniya UssenAssistance, LLC Law FirmDubek ZhabykenovBA Services International LLCDanat ZhakenovZhakenov & Partners in association with Grundberg Mocatta RakisonValerie A. ZhakenovZhakenov & Partners in association with Grundberg Mocatta RakisonLiza ZhumakhmetovaPricewaterhouseCoopers Legal ServicesAinur ZhumanbayevaMichael Wilson & Partners Ltd.

k E N yAGeorge AkotoAkoto & Company AdvocatesGeorge AregoSiginon Freight LtdAnil Madhavan ChangwonySiginon Freight LtdOliver FowlerKaplan & StrattonFiona FoxChunga AssociatesPeter GachuhiKaplan & StrattonFrancis GichuhiPrism Designs AfricaEdmond GichuruGichuru Kiplagat & Advocates

William Ikutha MaemaIseme, Kamau & Maema AdvocatesKarori KamauIseme, Kamau & Maema AdvocatesPatrick KararaPricewaterhouseCoopersPeter KenaniHomeline Consolidation Services Ltd.Morris KimuliB.M. Musau & Co. AdvocatesFelix KiokoB.M. Musau & Co. AdvocatesMeshack T. KipturgoSiginon Freight LtdOwen KoimburiSCI Koimburi Tucker & Co. Alexandra KontosWalker Kontos AdvocatesGilbert LangatKenya Shippers CouncilNicholas MalonzaB.M. Musau & Co. AdvocatesVictor MajaniOsoro and Co, Certified Public AccountantsSam MbuguaPhiltonRosemary MburuInstitute of Trade DevelopmentMetropol East Africa Ltd.Osoro Moses OsanoMuriu Mungai& Co AdvocatesWashington MuthamiaAlexandria Freight Forwarders Ltd.Judy MwangiChunga AssociatesWachira NdegeCredit Reference Bureau Africa Ltd.Stephen OkelloPricewaterhouseCoopersErastus K. OmoloErastus & Co. Certified Public AccountantsElisha OngoyaAsiema & Co AdvocatesTom OnyangoOchieng, Onyango, Kibet & OhagaCephas OsoroOsoro and Co, Certified Public AccountantsMohammed RamadhanDel Ray CargoSonal SejpalAnjarwalla & Khanna AdvocatesRodgers Abwire SekweMuriu Mungai & Co AdvocatesDeepen ShahWalker Kontos AdvocatesMahat SomaneKaplan & Straton

John Syekei NyandiekaMuriu Mungai & Co AdvocatesJoseph TarachaThe Central BankAdrian TopotiB.M. Musau & Co. Advocates

k I R I BAT IKenneth BardenAttorney-at-LawWilliam Wylie ClarkeHowards LawyersLawrence MullerBetio City CouncilTion NeemiaShipping Agency of KiribatiPorts AuthorityMatereta RaimanMinistry of Finance & Economic Development

kOR E AYong Seok AhnLee & KoDong-Ook ByunCustoms ServiceMin-Sook ChaeKorea Credit BureauHyeong-Tae ChoSamil PricewaterhouseCoopersHan-Jun ChonSamil PricewaterhouseCoopersEui Jong ChungBae, Kim & Lee LLCLionel DarrieutortSDVMarc FallySDVSang-goo HanYoon Yang Kim Shin & YuSean C. HayesAhnse Law OfficesBaek HuhHwang Mok Park P.C., member of Lex MundiC.W. HyunKim & ChangJames I.S. JeonSojong PartnersYoung-Cheol JeongYonsei UniversityKim Jung InKorea Credit BureauGee-Hong KimHorizon Law GroupJung-In KimKorea Credit BureauYong-Deog KimKorea Credit BureauKyu-Dong KimSamil PricewaterhouseCoopersS.E. Stephan KimSojong PartnersWonhyung KimYoon Yang Kim Shin & YuKorea Information Service

Jung Myung LeeHwang Mok Park P.C., member of Lex MundiHye Jeong LeeAhnse Law OfficesSung Whan LeeAhnse Law OfficesKwon LeeKim & ChangKyu Wha LeeLee & KoJada Soyun LeeOrrick, Herrington & Sutcliffe LLPSun-Kyoo LeeSamil PricewaterhouseCoopersJune Ha LimHwang Mok Park P.C., member of Lex MundiPatrick J. MonaghanKim & ChangSung-Ho MoonHorizon Law GroupHo Joon MoonLee & KoJe-Sik MyoungKorea Credit BureauByung-Hun NamNamSun Industries co.Panalpina IAF Ltd.Sang Il ParkHwang Mok Park P.C., member of Lex MundiJ.T. ParkKim & ChangJung-Taek ParkKim & ChangJeong SeoKim & ChangDong-Suk WangKorea Credit BureauKim Ji WoongKorea Credit BureauJee-Yeon YuKim & Chang

k U wA I TIhab AbbasCalderonAl-Fahad & Co, Deloitte & ToucheLabeed AbdalThe Law Firm of Labeed AbdalAmal AbdallahAl-Saleh & PartnersMahmoud AbdulfattahThe Law Offices of Mishari Al-GhazaliLina A. AdlouniThe Law office of Al-Essa & PartnersAbdullah Al-AyoubAbdullah Kh. Al-Ayoub & Associates, member of Lex MundiAmmar Al-FouzanThe Law Offices of Mishari Al-GhazaliMishari M. Al-GhazaliThe Law Offices of Mishari Al-Ghazali

Mohammed Al NoorAl-Twaijri and Partners Law FirmReema AliAli & PartnersAbdullah Bin AliPackaging and Plastic Industries Co. (KSC)Tim BullockAl-Fahad & Co, Deloitte & TouchePaul DayAl Sarraf & Al RuwayehSam HabbasAl Sarraf & Al RuwayehNazih Abdul HameedAl-Saleh & PartnersSunil JoseAbu-Ghazaleh Consulting and Intellectual PropertyMazen A. KhoursheedPackaging and Plastic Industries Co. (KSC)Jasmin Paurus KohinaAbdullah Kh. Al-Ayoub & Associates, member of Lex MundiChirine Krayem MoujaesThe Law Offices of Mishari Al-GhazaliDany LabakyThe Law Offices of Mishari Al-GhazaliShaik Haneef MoinuddinLaw Offices of Jamal Ahmed AbdullahMohamed OmarAl Markaz Law FirmOmar Hamad Yousuf Al-EssaThe Law office of Al-Essa & PartnersAhmed ZakariaAl Sarraf & Al Ruwayeh

k y RG y z R E p U BL ICAinura AbdyrakunovaLorenz Law FirmGulnara AhmatovaInternational Business CouncilNursulu AhmetovaUSAID Business Environment Improvement ProjectRenat AkhmetovPricewaterhouseCoopersSabyrbek AkimabevUSAID Business Environment Improvement ProjectNiyazbek AldashevLorenz Law FirmNatalia AlenkinaConsultant HoldingPetrova Alevtina Engineering Service LtdDogadin AndreiUnion of Entrepreneurs of Kyrgyzstan Talaybek AsylbekovInternational Business CouncilDenis BagrovGrata Law Firm

174 doing business 2009

Zharkymbai Baiganchuk Construction Company -KEP Stroi LtdJulia BulatovaLaw Firm "Partner"Natalia DolinskayaInternational Business CouncilAkjoltoi ElebesovaCredit Information Bureau IshenimDamir EsenalievThe World BankSaltanat IsmailovaPricewaterhouseCoopersNurbek IsmankulovM&M LogisticsKalberdiev Junus KalmamtovichThe Gosregister of the Kyrgz RepublicAbykeev KadyrAvangard Style LTDVitaliy KhabarovLaw Firm "Partner"Tatyana KimChamber of Tax ConsultantsGalina KucheryavayaOrganisation Group of Procredit HoldingNurdin KumushbekovUSAID Business Environment Improvement ProjectUsen KydyralievEntrepreneurs’ Union of KyrgyzstanErkin MadmarovIBCBarno MarazykovaLaw Firm "Partner"Tatyana MarchenkoLorenz Law FirmOlga MorevaUSAID Business Environment Improvement ProjectJanybek MusaevAlmas NakipovPricewaterhouseCoopersAidin NazekovUSAID Business Environment Improvement ProjectSergey OseledkoErkin SakievKanat SeidalievGrata Law FirmYulia ShapovalovaUSAID Business Environment Improvement ProjectAnastasia ShloevaGlobalink Logistics GroupMirgul SmanalievaLaw Firm "Partner"Kalybek SultanovAvangard Style LTDRakhat SuyumkulovMens Ltd. Azim UsmanovGrata Law Firm

Alexander Vachtel Sentyabr Stroi Ltd

L AO pdRKelly BirdAsian Development BankSithong ChanthasoukDFDL Mekong Law GroupLasonexay ChanthavongDFDL Mekong Law GroupSounthorn ChanthavongDFDL Mekong Law GroupAristotle DavidDFDL Mekong Law GroupChanthaly DouangvilayPeople’s Court of Vientiane CapitalDaodeuane DuangdaraPricewaterhouseCoopersGrant FollettDFDL Mekong Law GroupDaniel HorngrenVasco Ltd.Richard IrwinPricewaterhouseCoopersKhamkhong LiemphrachanMinistry of JusticeKetsana PhommachanhMinistry of Justice, Law Research and International Cooperation InstituteThavorn RujivanaromPricewaterhouseCoopersKhongsy SaisoutthaJudgement Enforcement Office of Vientiane CapitalSivath SengdouangchanhConsultantKhamphone SipaseuthMinistry of JusticeDanyel ThomsonDFDL Mekong Law GroupAndrea WilsonDFDL Mekong Law Group

L AT v IAIlze AbikaSkudra & Udris Law OfficesMike AhernPricewaterhouseCoopersMartins AljensLejins, Torgans & Partners, member of Ius LaborisLaura AusekleLatvijas BankaElina BedanovaLejins, Torgans & Partners, member of Ius LaborisEva Berlaus-GulbeSorainenIveta BerzinaSkudra & Udris Law OfficesIlze BukaldereLiepa, Skopina/ BoreniusAndis BurkevicsSorainen Law OfficesAndis ČonkaLatvijas Banka

Zane DžuleLiepa, Skopiņa/BoreniusZlata Elksnina-ZascirinskaPricewaterhouseCoopersIvars GrunteLoze, Grunte & CersAndris IgnatenkoEstma SIAAija KlavinskaPricewaterhouseCoopersLaw Offices Blueger & PlaudeOleg LitskevichMaritime Transport & AgenciesJanis LozeZane PaegliteSorainenBaiba PlaudeBlueger &PlaudeIvars PommersLawfirm of Glimstedt and partnersInese RendenieceLoze, Grunte & CersSergejs RudansLiepa, Skopiņa/BoreniusDace Silava-TomsoneLejins, Torgans & Partners, member of Ius LaborisMihails ŠpikaJSC DzintarsSarmis SpilbergsKlavins&Slaidins/LAWIN, member of Lex MundiZane Stalberga - MarkvarteMarkvarte & Partneri Law OfficePāvels TjuševsEversheds Bitāns - Attorneys-at-LawMaris VainovskisEversheds Bitāns - Attorneys-at-LawVilmars VanagsRE & RE Ltd.Maija VolkovaLejins, Torgans & Partners, member of Ius LaborisAgate ZivertePricewaterhouseCoopers

L E BA NONAssociation of Banks in Lebanon (ABL)Nada Abdelsater-AbusamraRaphaël & AssociésWadih Abou NasrPricewaterhouseCoopersSoha Al MasriAbu Ghazaleh- LegalManal AssirUNDPJean BaroudiBaroudi & AssociatesRita Bou HabibAudit Department - VAT DirectorateNajib ChoucairCentral Bank

Bernard ChoueiriMinistry of JusticeSanaa DaakourThe Levant LawyersBassam DarwichP & G LevantTheodore De Mar YoussefBadri and Salim El Meouchi Law Firm, member of InterlegesElectricité du LibanChadia El MeouchiBadri and Salim El Meouchi Law Firm, member of InterlegesDania GeorgePricewaterhouseCoopersSamer GhalayiniThe Levant LawyersFady GhanemBadri and Salim El Meouchi Law Firm, member of InterlegesGreta HabibBadri and Salim El Meouchi Law Firm, member of InterlegesLouay Hajj ChehadehMinistry of FinanceAbdallah HayekHayek GroupWajih HechaimeHechaime law firmFady JamaleddineThe Levant LawyersMaria JreissatBadri and Salim El Meouchi Law Firm, member of InterlegesGeorges JureidiniCoserv sarl - Panalpina AgentsGeorges KadigeKadige & Kadige Law FirmMichel KadigeKadige & Kadige Law FirmWael KhaddageMinistry of FinanceNajib KhattarKhattar AssociatesAlbert LahamGeorges MaarawiMinistry of FinanceEddy MagharikiHyam G. Mallat Law FirmGeorges MallatHyam G. Mallat Law FirmNabil MallatHyam G. Mallat Law FirmRachad MedawarObeid & Medawar Law FirmFadi MoghaizelMoghaizel Law Firm, member of Lex MundiMario MohannaPatrimoine Conseil SARLMirvat MostafaThe Levant LawyersRahaf NabbouhUNDP project of the ministry of finance

Toufic NehmeLaw Office of Albert LahamHermes PeterIncome Tax Department-BeirutMoussa RaphaëlRaphaël & AssociésMazen RasamnyBadri and Salim El Meouchi Law Firm, member of InterlegesMireille RichaTyan & Zgheib Law FirmJihad RizkallahBadri and Salim El Meouchi Law Firm, member of InterlegesElias A. SaadéMoghaizel Law Firm, member of Lex MundiJoseph SafarHayek GroupChristel SalemBadri and Salim El Meouchi Law Firm, member of InterlegesRached SarkisRached Sarkis OfficeCamille C. SifriPricewaterhouseCoopersNady TyanTyan & Zgheib Law FirmPatricia YamminePricewaterhouseCoopersRay YazbeckBadri and Salim El Meouchi Law Firm, member of Interleges

L E S OT hOMark BadenhorstPricewaterhouseCoopersPaul De ChalainPricewaterhouseCoopersThuso GreenProcellGerhard GouwsNedBank Ltd.Harley & MorrisMankhebe MakumeLesotho Electricity Company (Pty) LtdJoão MartinsPricewaterhouseCoopersMathias MatsheSheeran & AssociatesKuena MophetheK.Mophethe Law ChambersThabo MpakaMpaka ChambersTheodore NtlatlapaDNT ArchitectsMalaika RibeiroPricewaterhouseCoopersPeter SandsSDV (Pty) LtdDuduzile SeamathaSheeran & AssociatesTiisetso Sello-MafatleSello - Mafatle Chambers

acknowledgments 175

Lindiwe SephomoloAssociation of Lesotho Employers and BusinessPhoka TheneSello - Mafatle Chambers

L I BE R IAKelvin AbdallahPricewaterhouseCoopersGideon Ayi-OwooPricewaterhouseCoopersGolda A. BonahSherman & ShermanG. Raymond BrightACE Planning & Consulting GroupF. Augustus Caesar, Jr.Caesar Architects, Inc.Roy ChalkleyUmarcoCity Corporation of MonroviaHenry Reed CooperCooper & Togbah Law FirmFrank Musah DeanDean & AssociatesPeter Doe-SumahGbehzon Holdings Inc.Dzidzedze FiadjoePricewaterhouseCoopersChristine Sonpon FreemanCooper & Togbah Law FirmCyril JonesJones & JonesGeorge KwatiaPricewaterhouseCoopersMartha LackayLiberia Electricity CorporationSteven NeufvilleMinistry of Public WorksTogba NganganaMinistry of Public WorksSylvanus O’ ConnorAEP Consultants Inc.Chan-Chan A. PaegarSherman & ShermanJoseph N. SiawayMaersk Ltd.G. Lahaison WaritayMinistry of Public WorksDarcy WhitePricewaterhouseCoopersBen WoloLiberia Telecommunications CorporationMelvin YatesCompass Inc., Clearing and ForwardingHarvy T. Yuan, Sr.Liberia Electricity Corporation

L I T h UA N IAKęstutis AdamonisSorainenMike AhernPricewaterhouseCoopersPetras BaltuseviciusDSV Transport UAB

Kim BartholdyDSV Transport UABKristina BartusevicienePricewaterhouseCoopersVilius BernatonisSutkiene, Pilkauskas & PartnersRenata BeržanskienėSorainen Law OfficesVilma BrilinkevicieneSutkiene, Pilkauskas & PartnersDovilė BurgienėLaw Firm Lideika, Petrauskas, Valiūnas ir partneriai LAWIN, member of Lex MundiSergej ButovLaw Firm Lideika, Petrauskas, Valiūnas ir partneriai LAWIN, member of Lex MundiRobertas CiocysLaw Firm Lideika, Petrauskas, Valiūnas ir partneriai LAWIN, member of Lex MundiRadville CiricaiteFoigt & Partners / Regija BoreniusGiedre DomkuteLaw firm AAA Baltic Service CompanyIeva DosinaiteNorcous & Partners, member of Ius LaborisMindaugas DovidauskasFortune Law GroupVilma DovidauskieneCompetent Amerinde ConsolidatedStasys DrazdauskasFoigt & Partners / Regija BoreniusRolandas GalvėnasLaw Firm Lideika, Petrauskas, Valiūnas ir partneriai LAWIN, member of Lex MundiSimas GudynasLaw Firm Lideika, Petrauskas, Valiūnas ir partneriai, member of Lex MundAgne JakaiteLaw Firm Lideika, Petrauskas, Valiūnas ir partneriai LAWIN, member of Lex MundiAgne JonaitytėSorainen Law OfficesViktorija KapustinskajaSorainen Law OfficesJurgita KarvelėFoigt & Partners / Regija BoreniusJonas KiauleikisFoigt & Partners / Regija BoreniusMindaugas KiškisLaw Firm Lideika, Petrauskas, Valiūnas ir partneriai LAWIN, member of Lex MundiRaminta KlumbyteEgidijus KundelisPricewaterhouseCoopers

Žilvinas KvietkusNorcous & Partners, member of Ius LaborisAsta MacijauskieneLaw Firm Bernotas & Dominas GlimstedtGytis MalinauskasSorainen Law OfficesLinas MargeviciusLegal Bureau of Linas MargeviciusKipras MenseviciusTomas MieliauskasLaw firm ForestaBronislovas MikutaIeva NavickaitėLaw Firm Zabiela Zabielaite & PartnersŽygimantas PacevičiusFoigt & Partners / Regija BoreniusRytis PauksteLaw Firm Lideika, Petrauskas, Valiūnas ir partneriai LAWIN, member of Lex MundiAlgirdas PekšysSorainenJonas PilkauskasSutkiene, Pilkauskas & PartnersThomas SaulenasFORESTA Business Law GroupRimantas SimaitisNorcous & Partners, member of Ius LaborisJulija SolovjovaPricewaterhouseCoopersDaiva UšinskaitėLaw Firm AAA Baltic Service CompanyVilija Vaitkutė PavanLaw Firm Lideika, Petrauskas, Valiūnas ir partneriai LAWIN, member of Lex MundiAgne VilutieneLaw Firm ForestaLina VosylieneKPMGDarius ZabielaLaw Firm Zabiela, Zabielaite & PartnersIndre ZakalskyteErnst & YoungJūratė ZarankienėErnst & YoungErnesta ZutautaiteLaw Firm ForestaAudrius ŽvybasBernotas & Dominas Glimstedt

LU x E m B OU RGAllen & Overy LLPLara AherneBonn Schmitt Steichen, Member of Lex MundiRene BeltjensPricewaterhouseCoopersDenis CanteleOostvogels Pfister Feyten

Guy CastegnaroCastegnaro Cabinet d’avocats, member of Ius LaborisChristel DumontOostvogels Pfister FeytenThomas EckerVille de Luxembourg - Service de l’électricitéGérard EischenChamber of Commerce of the Grand-Duchy of LuxembourgMartine Gerber LemaireOostvogels Pfister FeytenAnabela FernandesPricewaterhouseCoopersJean Luc HeibySDV International LogisticsIsabelle LapietraPricewaterhouseCoopersRoxanne Le LigeourLoyens & LoeffMichaël LockmanPricewaterhouseCoopersTom LoeschLinklatersNuria MartinLoyens & LoeffSéverine MocaPricewaterhouseCoopersPeter MoonsLoyens & LoeffAnne MurrathPricewaterhouseCoopersElisabeth OmesBonn Schmitt Steichen, Member of Lex MundiLaurent PaquetPricewaterhouseCoopersSimon PaulLoyens & LoeffPaul Wurth S.A. Engineering & Project ManagementFrançoise PfeifferOostvogels Pfister FeytenDominique RobinetPricewaterhouseCoopersSerge SaussoyPricewaterhouseCoopersJean-Luc SchausLoyens & LoeffAlex SchmittBonn Schmitt Steichen, Member of Lex MundiMarleen VandenputPricewaterhouseCoopersDavide VisinPricewaterhouseCoopers

m AC E d ON IA , f OR m E R y U G O SL Av R E p U BL IC OfVioleta Angelova GerovskaIKRP Rokas & PartnersZlatko AntevskiLawyers AntevskiBenita BeleskovaIKRP Rokas & Partners

Goran BonevskiPublic Revenue OfficeBiljana ČakmakovaMens Legis Cakmakova AdvocatesKaterina CarcevaPricewaterhouseCoopersZoran CvetanoskiState Authority for Geodetic WorksPavlinka DameskaMens Legis Cakmakova AdvocatesAleksandar DimićPolenak Law FirmAleksandra DonevskaLawyers AntevskiVesna GavriloskaMens Legis Cakmakova AdvocatesAna HadzievaPolenak Law FirmSolobodan HristovskiPolenak Law FirmBiljana IckovskaLaw office NikolovskiAleksandar IckovskiLaw office NikolovskiNena IvanovskaJudicial Reform Implementation ProjectKaterina JordanovaLawyers AntevskiKristijan KarapančevskiKarapancevski CompanyDejan KnezovićLaw Office Knezovic & AssociatesEmmanuel KoenigPricewaterhouseCoopersMirjana MarkovskaMarkovska & AndrevskiIrena MitkovskaLawyers AntevskiGoce MojsoskiPricewaterhouseCoopersNational BankGoran NikolovskiLaw office NikolovskiLjupcho NikolovskiMarkovska & AndrevskiVesna PaunkoskaValentin PepeljugoskiLaw Office PepeljugoskiSonja PeshevskaLaw Office PepeljugoskiKristijan PolenakPolenak Law FirmTatjana Popovski BuloskiPolenak Law OfficeLjubica RubenMens Legis Law FirmTatjana SiskovskaPolenak Law FirmDejan StojanoskiLaw Office PepeljugoskiDzuli StojanovaMens Legis Cakmakova Advocates

176 doing business 2009

Suzana StojkoskaMarkovska & AndrevskiBiljana TofiloskaLawyers AntevskiSlavica TrckovaLaw Office TrckovaNatasa TrifunoskaEmpiria InternationalVladimir VasilevskiBetasped International Freight ForwardingEva VeljanovskaMens Legis Cakmakova AdvocatesSanja VeljanovskaMens Legis Law FirmMetodija VelkovPolenak Law FirmDarko VuksanovićMilica ZafirovaMarkovska & Andrevski

m A dAG AS C A RLalao AndriamangaEconomic Development Board of MadagascarEric Andriamihaja RobsonEconomic Development Board of MadagascarTsiry AndriamisamananaMadagascar Conseil InternationalJosoa Lucien AndrianelinjakaBanque CentralePhilippe BuffierEspace Ingénierie DseyreMadagascar Conseil InternationalYves DuchateauSDVJohn HargreavesEconomic Development Board of MadagascarRaphaël JakobaMadagascar Conseil InternationalPascaline R. RasamoeliarisoaCabinet Delta Audit DeloitteSahondra RabenarivoKeyserlingk - Rabenarivo AssociésPierrette RajaonarisoaSDVAina RakotondrazakaLanto Tiana RalisonFIDAFRICA / PricewaterhouseCoopersAndré RandrantoAncien BâtonnierWilliam RandrianariveloFIDAFRICA / PricewaterhouseCoopersSahondra RasoarisoaDelta Audit DeloitteThéodore RaveloarisonJARY - Bureau d’Etudes Architecture IngenierieAndriamisa RavelomananaFIDAFRICA / PricewaterhouseCoopers

Jean Marcel RazafimaheninaCabinet Delta Audit DeloitteNjiva RazanatsoaBanque CentraleLouis SagotCabinet d’Avocat Louis SagotDominique TatyFIDAFRICA / PricewaterhouseCoopers

m A L Aw IKevin M. CarpenterPricewaterhouseCoopersRichard Chakana2PS Cargo Co.Marshal ChilengaTF & PartnersAlan ChinulaStuart ForsterJim GhobedePricewaterhouseCoopersRoseline GramaniSavjani & Co.Aamir Rashid JakhuraFargo Group of CompaniesChimwemwe KaluaGolden & LawAnthony Kamanga, SCMinistry of JusticeDannie J. KamwazaKamwaza Design PartnershipAlfred MajamandaMbendera & Nkhono AssociatesModecai MsishaNyirenda & Msisha Law OfficesMisheck MsiskaPricewaterhouseCoopersIsaac NsamalaKrishna SavjaniSavjani & Co.Duncan SinganoSavjani & Co.Don WhayoKnight Frank

m A L AySIANadia Aim Ab. WahabAzmi & AssociatesNor Azimah Abdul AzizCompanies Commission of MalaysiaNoor AzharS.G. Emas Sendirian BerhadZain AzlanZain & Co.Bank Negara MalaysiaMichel BarbesierSDV Sdn BhdTan Kee BengSDV Sdn BhdHong Yun ChangTay & PartnersYing Cheng CheePricewaterhouseCoopers

Boon Hong ChenSkrine & Co., member of Lex MundiYuan Yuan ChengSkrine & Co., member of Lex MundiChee Hoong ChiaZain & Co.Sharon ChooiPricewaterhouseCoopersTze Keong ChungCTOS Sdn BhdNancy GanRaslan - LoongHazlan HassanNordin HassanArmeira Technologies Sdn. Bhd.Sien Yian HeePricewaterhouseCoopersKumar KanagasabaiSkrine & Co., member of Lex MundiGeeta KaurSDV Sdn BhdChuan Keat KhooPricewaterhouseCoopersChristopher LeeWong & PartnersTheresa LimPricewaterhouseCoopersKoon Huan LimSkrine & Co., member of Lex MundiCaesar LoongRaslan - LoongLen Toong LowNorth PortKhin Lian LowZain & Co.Suhara Mohamad SidikAzmi & AssociatesAzmi Mohd AliAzmi & AssociatesZuhaidi Mohd ShahariAzmi & AssociatesShahri OmarNorth PortNormaizan RahimAzmi & AssociatesGayathiry RamalingamZain & Co.Chandran RamasamyPricewaterhouseCoopersDinesh RatnarajahAzman, Davidson & Co.Hsian SiongWong & PartnersEe Ling TanTay & PartnersHeng Choon WanPricewaterhouseCoopersPeter WeePricewaterhouseCoopersKim Hoe YeoNorth PortMelina YongRaslan - Loong

m A L dI v E SMohamed AkhsanArcheng Pvt Ltd.Mohideen BawaHorizon Fisheries Pvt. LimitedJatindra BhattrayPricewaterhouseCoopersMohamed HameedAntrac Pvt. Ltd.Nadiya HassanDheena HussainShah, Hussain & Co. Barristers & AttorneysYudhishtran KanagasabaiPricewaterhouseCoopersLaila ManikShah, Hussain & Co. Barristers & AttorneysAishath RiznaShah, Hussain & Co. Barristers & Attorneys.Aminath RiznaShah, Hussain & Co. Barristers & AttorneysAishath SamahBank of Maldives Plc.Shuaib M. ShahShah, Hussain & Co. Barristers & Attorneys

m A L ITraore BabaTMS - Transit Manutention Services SARLBaya BerthéAmadou CamaraSCP Camara TraoréJonathan DarbouxBCEAOFatima DiarraOffice Notarial Ahmadou Toure, Notaire a BamakoMohamed Abdoulaye DiopSDVFatimatou Zahra DiopBCEAOJean Claude GnamienFIDAFRICA / PricewaterhouseCoopersHermann GnangoFIDAFRICA / PricewaterhouseCoopersMamadou Ismaïla KonateJurifis Consult MaliMamadou MaigaL’union des Caisses Mutuelles Depagne et des Crédits du MaliEvelyne M’BassidgéFIDAFRICA / PricewaterhouseCoopersAdeline MessouFIDAFRICA / PricewaterhouseCoopersMalick Badara SowAtelier d’Architecture et d’UrbanismeSalif TallEtude de Me Toure

Dominique TatyFIDAFRICA / PricewaterhouseCoopersAhmadou ToureOffice Notarial Ahmadou Toure, Notaire a BamakoMadhou TraoreCentre National de Promotion des Investissements - CNPIFousséni TraoréFIDAFRICA / PricewaterhouseCoopers

m A R ShA L L I SL A N d SKenneth BardenAttorney-at-LawJerry KramerPacific International, Inc.Philip WelchMicronesian Shipping Agencies Inc.

m AU R I TA N IATidiane BalBSD & AssociésYoussoupha DialloBSD & AssociésMaouloud Vall El Hady SeyidEtude Hady MaouloudvallHamoud IsmailSMPNCheikani JulesCabinet Me JulesMohamed LamBSD & AssociésWedou MohamedMaurihandlingAhmed Salem Ould BouhoubeyniCabinet BouhoubeyniAhmed Salem Ould HacenBanque CentraleMohamedou Ould HacenBureau TASMIMHamdi Ould MahjoubPrivate PracticeAliou SallAssurim ConsultingCheikh SallEtude Hady MaouloudvallDominique TatyFIDAFRICA / PricewaterhouseCoopersOuld Yahya YeslemEtude Maître Yeslem O.Yahya

m AU R I T I U SRyan AllasPricewaterhouseCoopersBPML Freeport Services LtdPhilip BondPricewaterhouseCoopersAndré BonieuxPricewaterhouseCoopersUrmila BoolellBanymandhub Boolell Chambers

acknowledgments 177

Thierry ChellenBenoit ChambersYandraduth GoogoolyeBank of MauritiusThierry KoenigDe Comarmond & KoenigLegis & PartnersDidier LenettePricewaterhouseCoopersDamien MametPricewaterhouseCoopers Legal ServicesJean Pierre MontocchioLoganayagan MunianArtisco InternationalKhalil MunseeaFarfat Enterprise Ltd.Camille PoulettyDe Comarmond & KoenigIqbal RajahbaleeBLC ChambersAndre RobertAttorney-at-LawDeviantee SobarunRegistrar-General’s DepartmentVikash TakoorBank of MauritiusParikshat TeeluckMaersk Ltd.Bobby YerkiahPricewaterhouseCoopers

m E x IC OGabriel I. Aguilar BustamentePricewaterhouseCoopersSilvia AguiñigaPricewaterhouseCoopersIsis AnayaSEDECOAlberto BalderasJáuregui, Navarrete y Nader, S.C.Carlos CanoPricewaterhouseCoopersMaría Casas LópezBaker & McKenzieNallieli CidPricewaterhouseCoopersRodrigo ConesaRitch Mueller, S.C.Eduardo Corzo RamosHolland & Knight-Gallástegui y Lozano, S.C.Raul de la Sierra ScauleyBarrera, Siqueiros y Torres LandaOscar de La VegaBasham, Ringe y Correa, member of Ius LaborisDolores EnriquezPricewaterhouseCoopersMariano Enriquez-MejiaBaker & McKenzieSalvador Esquivel BernalPricewaterhouseCoopersCésar Fernando GomezBarrera, Siqueiros y Torres Landa

Julio Flores LunaGoodrich, Riquelme y Asociados, member of Lex MundiCarlos FriasPricewaterhouseCoopersManuel GaliciaGalicia y Robles, S.C.Celina Cossette GarciaPricewaterhouseCoopers Legal ServicesHans GoebelJáuregui, Navarrete y Nader, S.C.Dalia GoldsmitPricewaterhouseCoopersDaniel Gómez AlbaCAAAREMTeresa de Lourdes Gómez NeriGoodrich, Riquelme y Asociados, member of Lex MundiHugo GonzalezBaker & McKenzieCesar GonzalezPricewaterhouseCoopersEugenia González RivasGoodrich, Riquelme y AsociadosAlvaro Gonzalez-SchiaffinoPricewaterhouseCoopersBenito GuerreroGlucsa del PacificoYves Hayaux-du-TillyJáuregui, Navarrete y Nader, S.C.Rodrigo Hernández TeránPricewaterhouseCoopersAlejandro LedesmaPricewaterhouseCoopersAdriana LopezPricewaterhouseCoopers Legal ServicesAna Paula López Padilla y LapuenteBarrera, Siqueiros y Torres LandaGerardo Lozano AlarcónHolland & Knight-Gallástegui y Lozano, S.C.Lorenza Luengo GomezmontBaker & McKenzieLaura MacartyPricewaterhouseCoopersCarlos Manuel MartinezPricewaterhouseCoopersEdgar Francisco Martínez HerrastiGoodrich, Riquelme y AsociadosBernardo Martínez NegreteGalicia y Robles, S.C.Fernando MedelNotary Public 218 of the Federal DistrictCarla MendozaBaker & McKenzieCarlos E. MontemayorPricewaterhouseCoopersAlonso Martin MontesPricewaterhouseCoopers Legal Services

Rocío MontesPricewaterhouseCoopersMichelle MuciñoPMC AsociadosGabriela NassauRitch Mueller, S.C.Marco NavaPricewaterhouseCoopersArturo PedromoGalicia y Robles, S.C.Lázaro PeñaPricewaterhouseCoopersJuan Manuel PerezPricewaterhouseCoopers Legal ServicesNicolás PérezGalicia y Robles, S.C.Gabriela Pérez Castro Ponce de LeónMiranda & Estavillo, S.C.Pablo Perezalonso EguíaRitch Mueller, S. C.Leonel PereznietoJáuregui, Navarrete y Nader, S.C.Guillermo PiecarchicPMC AsociadosJosé PiecarchicPMC AsociadosClaudia RíosPricewaterhouseCoopersMario Alberto RochaPricewaterhouseCoopersCecilia RojasGalicia y Robles, S.C.Arturo Ruiz MassieuPricewaterhouseCoopersIsrael SaldañaPricewaterhouseCoopersJorge SanchezGoodrich, Riquelme y AsociadosPaola Sánchez HernandezBarrera, Siqueiros y Torres LandaCristina Sánchez-UrtizMiranda & Estavillo, S.C.Fernando Santamaria-LinaresPricewaterhouseCoopers Legal ServicesMonica Schiaffino PérezBasham, Ringe y Correa, member of Ius LaborisJuan Francisco Torres Landa RuffoBarrera, Siqueiros y Torres LandaAntonio Torres-CabelloCAAAREMMaribel Trigo AjaGoodrich, Riquelme y Asociados, member of Lex MundiLayla Vargas MugaGoodrich, Riquelme y Asociados, member of Lex MundiCarlos VelaPricewaterhouseCoopers

m IC RON E SIAEric Emeka AkamigboPohnpei State GovernmentKenneth BardenAttorney-at-Law

mOL d OvADinu ArmasuForeign Investors AssociationMaxim BanagaPricewaterhouseCoopersEduard BoianPricewaterhouseCoopersVitaliy Nikolaevich BulgacIndependent ConsultantVictor BuracVictor Burac Law FirmMihail BuruianaBuruiana & PartnersVictor BurunsusThe World BankAndrei CaciurencoACI PartnersGeorghu CalugharuUnion of Employers in Building and Construction Materials IndustryAndrian CanduPricewaterhouseCoopers Legal ServicesOctavian CazacTurcan & TurcanSvetlana CebanPricewaterhouseCoopersVitalie CiofuGladei & PartnersBogdan CiubotaruTurcan &TurcanAureliu Anatol ColencoCommercial CourtAlla CotosPricewaterhouseCoopersSergiu DumitrascoPricewaterhouseCoopersSerghei FilatovACI PartnersFeodosia FurculitaCustoms ServiceRoger GladeiGladei & PartnersSilvia GrosuPricewaterhouseCoopersRoman GutuOxana GuţuValeriu LazarBISVictor A. LevintsaLevintsa & AssociatesAndrei LopusneacUnion Fenosa InternationalCristina MartinACI PartnersMihaela MitroiPricewaterhouseCoopersMarin MoraruPricewaterhouseCoopers

Gleb MorozovAlexandru MunteanuPricewaterhouseCoopersIgor OdobescuACI PartnersRuslan PirnevuQuehenberger-Hellmann SRLMaria PopescuPricewaterhouseCoopersNicolae PosturusuCustoms ServiceSilvia RaduUnion Fenosa InternationalIon RaileanUnion of Employers in Building and Construction Materials IndustryMihai RoscovanBusiness Consulting InstitutePavel SarghiPricewaterhouseCoopersAntonina SevcencoViorel SirghiBSMB Legal CounsellorsTatiana StavinschiPricewaterhouseCoopersSerghei ToncuPricewaterhouseCoopersNicolae TriboiNational Energy Regulatory AgencyAlexander TurcanTurcan & TurcanEvgeniy UntiloUnion of Employers in Building and Construction Materials IndustryIrina VerhovetchiACI PartnersDaniela ZahariaACI PartnersMarina ZanogaTurcan & Turcan

mONG OL IATomas BalcoPricewaterhouseCoopersBadarch BayarmaaLynch & MahoneyBatzaya BodikhuuAnand & Batzaya AdvocatesDavid BuxbaumAnderson & AndersonBatbayar ByambaaGTS AdvocatesEnkh-Amgalan ChoidogdemidGobi CorporationKhatanbat DashdarjaaArlex Consulting ServicesDelgermaaGobi CorporationCourtney FowlerPricewaterhouseCoopersDamdinsuren KhandTsets Law Firm

178 doing business 2009

Odmaa KhurelboldAnderson & AndersonDaniel MahoneyLynch & MahoneyLeylim MizamkhanPricewaterhouseCoopersOdonhuu MuuzeeTsets Law FirmBayartsetseg N.Chono CorporationEnkhriimaa N.Tuushin Company Ltd.Zorigt N.Tuushin Company Ltd.Sarantsatsral OchirpurevUrkh CompanyChristian PackardAnderson & AndersonUranbaatar S.Arlex Consulting ServicesJocelyn SteinerLynch & MahoneyOdbaatar SukhbaatarAnderson & AndersonTsogt TsendAdministrative Court of Capital CityAmangyeld TuulCredit RegistryArslaa UrjinUlaanbaatar Electricity Distribution Network CompanyMichelle ZorigArlex Consulting Services

mON T E N E G RORene BijvoetPricewaterhouseCoopersBojana BogojevićPricewaterhouseCoopersVasilije BoškovićLaw Firm BoškovićČelebić CompanyMark CrowfordOpportunity BankJelena DjokićPricewaterhouseCoopersJovana IlićPricewaterhouseCoopersNada JovanovićCentral BankAna KaranikićMontenegrin Employers FederationRadoš KastratovićKastratović Law OfficeÐorđe KrivokapićKaranović & NikolićAna KrsmanovićInstitute for Strategic Studies and PrognosesMontenegro Business AllianceAleksandar MiljkovićPricewaterhouseCoopersVeljko PavičevićOpportunity BankPredrag PavličićMontecco INC

Zorica PeshićLaw Office VujacićNovica PešićLaw Office VujacićSnežana PešićPricewaterhouseCoopersDragana RadevićCenter for Enterpreneurship and Economic DevelopmentJelena VujišićLaw Office VujacićLana VukmirovićPrelevic Law FirmVeselin VukovićCentral Bank

mORO C C OBank Al-MaghribAziz AbouelouafaGlobex Maritime Co.Mly Hicham AlaouiGlobex Maritime Co.Myriam Emmanuelle BennaniAmin Hajji & Associés Association d’AvocatsRachid BenzakourCabinet d’Avocats Benzakour & LahbabiRichard CantinJuristructures - Project Management & Legal Advisory Services LLPMahat ChraibiAlleance advisory MarocDriss DebbaghKettani Law FirmYoussef El FalahABA Rule of Law Initiative-MoroccoHafid ElbazeAlleance advisory MarocMourad FaouziOulamine Law GroupNawal JellouliMinistère de l’économie et des financesAzeddine KabbajBarreau de CasablancaMehdi KettaniAli Kettani Law OfficeNadia KettaniKettani Law FirmRita KettaniKettani Law FirmBouchaib LabkiriGlobexline SARLWilfried Le BihanCMS Bureau Francis LefebvreMichel LecerfAlleance advisory MarocRéda OulamineOulamine Law GroupHassan RahmouniHassan Rahmouni Law FirmNesrine RoudaneNero Boutique Law FirmMorgane Saint-JalmesKettani Law Firm

Houcine SefriouiPresident de la CAAFRachid SenhajiOrdre des architectes de CasablancaMarc VeuillotAlleance advisory Maroc

mO z A m BIqU ESalimo AbdulaConfederation of Business AssociationsMark BadenhorstPricewaterhouseCoopersCarolina BalatePricewaterhouseCoopersArmindo Braz BarradasMinistry of Industry and CommerceTimothy W. BornUSAIDJosé Manuel CaldeiraSal & Caldeira - Advogados e Consultores, LdaEduardo CalúSal & Caldeira - Advogados e Consultores, LdaAlexandra Carvalho MonjardinoKátia CassamoMozlegal ldaHenrique Castro-ArnaroArquitectos E Associados, LDAPaulo CenteioMGA Advogados & ConsultoresPedro ChabelaElectricidade de Moçambique E.P.Pedro Ernesto ChambeMoCargoAnastácia ChamusseBanco de MoçambiqueDipak ChandulalMGA Advogados & ConsultoresMucio ChebeteMoCargoJonas ChitsumbaElectricidade de Moçambique E.P.Ahmad ChothiaManica Freight Services S.A.R.LCarol Christie SmitMozlegal LdaPedro CoutoH. Gamito, Couto, Gonçalves Pereira e Castelo Branco & AssociadosSimeai CuambaCuamba AdvogadoPaul De ChalainPricewaterhouseCoopersCarlos de Sousa e BritoCarlos de Sousa & Brito & AssociadosFulgêncio DimandeManica Freight Services S.A.R.L

Maria João DionísioPimenta, Dionísio e AssociadosTelmo FerreiraH. Gamito, Couto, Gonçalves Pereira e Castelo Branco & AssociadosJose ForjazJose Forjaz ArquitectosAdrian FreyMozlegal LdaPaulo FumaneConfederation of Business AssociationsMartins GarrineManica Freight Services S.A.R.LJennifer GarveyNipul Kailashcumar GovanPimenta, Dionísio e AssociadosJorge GraçaMGA Advogados & ConsultoresSoraia IssufoSal & Caldeira - Advogados e Consultores, LdaJorge Jorge GraçaMGA Advogados & ConsultoresNeima JossubMozlegal LdaFriedrich KaufmannMinistério da Indústria e ComércioJim LafleurConfederation of Business associations of MozambiqueRufino LucasTEC Ténicos Construtores, LDAEugénio LuisBanco de MoçambiqueIvan Carlos MacôoSal & Caldeira - Advogados e Consultores, LdaJaime MagumbeSal & Caldeira - Advogados e Consultores, LdaSamuel Munzele MaimboThe World BankManuel Didier MalungaNational Directorate of Registry and NotariesJoão MartinsPricewaterhouseCoopersCamilo MateMGA Advogados & ConsultoresCarlos Rafa MateRoyal Norwegian EmbassyGenaro MouraManica Freight Services S.A.R.LJulio MutisseSal & Caldeira - Advogados e Consultores, Lda

Lara NarcyH. Gamito, Couto, Gonçalves Pereira e Castelo Branco & AssociadosAuxílio Eugénio NhabangaFernanda Lopes & Associados AdvogadosEmilio R. NhamissitaneAdvogadoIlidio Alexandre OmbeElectricidade de Moçambique E.P.Miguel PaivaMozlegal LdaPaulo PimentaPimenta, Dionísio e AssociadosAntónio de Vasconcelos PortoVasconcelos Porto & AssociadosJosé Augusto Tomo PsicoBanco de MoçambiqueMalaika RibeiroPricewaterhouseCoopersLuís Filipe RodriguesSal & Caldeira - Advogados e Consultores, LdaAna Filipa Russo de SáSilva GarciaFirza SadekPimenta, Dionísio e AssociadosCarlos SchwalbachJose Forjaz ArquitectosMuchimba Sikumba-DilsMSD InvestmentsKatia TouraisSal & Caldeira - Advogados e Consultores, LdaAntónio VelosoPimenta, Dionísio e Associados

NA m I BIAJoos AgenbachKoep PartnersMark BadenhorstPricewaterhouseCoopersBenita BlumeH.D. Bossau & Co.Hanno D. BossauH.D. Bossau & Co. Albé BothaPricewaterhouseCoopersLorna CelliersBDO Spencer StewardEsi ChaseAdvocateAndy ChaseStauch+Partners ArchitectsPaul De ChalainPricewaterhouseCoopersEddie DichtlWoker Freight ServicesFerdinand DienerCity of Windhoek Power DepartmentNellie du ToitPricewaterhouseCoopers

acknowledgments 179

Hans-Bruno GerdesEngling, Stritter & PartnersIsmarelda HangueDeeds OfficeSebby KankondiPorts AuthorityHerman Charl KinghornKinghorn AssociatesfPeter Frank KoepP.F. Koep & Co.Frank KöpplingerG.F. Köpplinger Legal PractitionersNorbert LiebichTransworld Cargo (PTY) Ltd.John D. MandyStock ExchangeRichard Traugott Diethelm MuellerKoep PartnersBrigitte NependaH.D. Bossau & Co.Carina OberholzerPricewaterhouseCoopersJesse SchickerlingThe Law Society of NamibiaNdapewa ShipopyeniRetha SteinmannThe Law Society Of NamibiaAxel StritterEngling, Stritter & PartnersMarius van BredaTransUnion NamibiaLourens WillersG.F. Köpplinger Legal PractitionersRenate WilliamsonP.F. Koep & Co.Paul A. E. WolffManica Group Pty. Ltd.

N E pA LAnil Chandra AdhikariCredit Information BureauAjay GhimireApex Law ChamberJagat B. KhadkaShangri-La Freight Pvt. Ltd.LD MahatCSC & Co. / PricewaterhouseCoopersAshok Man KapaliShangri-La Freight Pvt. Ltd.Purnachitra PradhanKarja Suchana Kendra Ltd(CIB)Devendra PradhanPradhan & AssociatesMadan Krishna SharmaCSC & Co. / PricewaterhouseCoopersSudheer ShresthaKusum Law FirmRamji ShresthaPradhan & Associates

Ram Chandra SubediSupreme Court of Nepal, Apex Law ChamberAnup UpretiPioneer Law Associates

N ET h E R L A N d SRichard BakkerOcean - Trans International B.V.BDO CampsObers Accountants & Belastingadviseurs B.V. Jan BezemPricewaterhouseCoopersKarin W.M. BodewesBaker & McKenzie N.V.Jacqueline van den BoschHouthoff Buruma N.V.Roland BrandsmaPricewaterhouseCoopersHuub BrinkmanBaker & McKenzie N.V.Margriet de BoerDe Brauw Blackstone Westbroek N.V.Rolef de WeijsHouthoff Buruma N.V.Friso FeitsmaPricewaterhouseCoopersJeroen HollandNautaDutilh AttorneysFons HoogeveenPricewaterhouseCoopersJan-Wilem de JongHouthoff Buruma N.V.Alexander KaarlsHouthoff Buruma N.V.Martine KosHouthoff Buruma N.V.Filip KrsteskiVan Doorne N.V.Hans MensonideKennedy Van der LaanMartijn MolenaarNautaDutilh AttorneysCharlotte NiggebruggeHouthoff Buruma N.V.Hugo OppelaarHouthoff Buruma N.V.Ralf PietersPricewaterhouseCoopersMark G. RebergenDe Brauw Blackstone Westbroek N.V.Hugo ReumkensVan Doorne N.V.Stefan SagelDe Brauw Blackstone Westbroek N.V.Jan Willem SchenkBaker & McKenzie N.V.Robert SchrageRoyal Netherlands Notarial OrganizationPiet SchroederBaker & McKenzie N.V.Hans Londonck SluijkHouthoff Buruma N.V.SDV B.V.

Jellienke StamhuisDe Brauw Blackstone Westbroek N.V.Maarten TinnemansDe Brauw Blackstone Westbroek N.V. Jaap Jan TrommelNautaDutilh AttorneysHelene van BommelPricewaterhouseCoopersCaspar van den ThillartMinistry of Housing, Spatial Planning and the Environment - Government Buildings AgencyCees van den UdenhoutPaul van der MolenCadastre, Land Registry and Mapping AgencyLiane van der VrugtVédéVé Legal B.V.Sjaak van LeeuwenJan van OorschotNV ContinuonFrederic VerhoevenHouthoff Buruma N.V.Marcel WillemsKennedy Van der LaanChristiaan ZijderveldHouthoff Buruma N.V.Kim ZwartscholtenPricewaterhouseCoopers

N E w z E A L A N dDouglas AldersladeChapman TrippMatthew AllisonVeda AdvantageJania BaigentSimpson Grierson, member of Lex MundiKevin BestPricewaterhouseCoopersGeoff BevanChapman TrippShelley CaveSimpson Grierson, member of Lex MundiJohn CuthbertsonPricewaterhouseCoopersJames GibsonBell GullyRichard HoldenSimpson Grierson, member of Lex MundiWanita LalaPricewaterhouseCoopersKate LaneMinter Ellison Rudd WattsThomas LeslieBell GullyAaron LloydMinter Ellison Rudd WattsRobert MuirLand Information New ZealandIan PageBRANZMihai PascariuMinter Ellison Rudd Watts

John PowellRussell McVeaghMark RussellSimpson Grierson, member of Lex MundiNeil TierGrant Thornton Ltd. SDVMurray TingeyBell GullyRoss vander SchyffMinistry of Economic DevelopmentSimon VanniniDaniel VizorBell Gully

N IC A R AG UADiana AguilarACZALAWGuillermo Alemán GómezACZALAWBernardo ArauzBautrans & LogisticsBertha Argüello de RizoF.A. Arias & MuñozDavid Urcuyo BáezPricewaterhouseCoopersMinerva Adriana Bellorín RodríguezACZALAWBendaña & BendañaCaroline BonoPricewaterhouseCoopersThelma CarrionAguilar Castillo LoveHumberto CarriónCarrión, Somarriba & AsociadosGloria Maria de AlvaradoAlvarado y Asociados, member of Lex MundiFrancis DíazGarcía & BodánMaricarmen Espinosa SeguraMolina & Asociados Central LawMervin EstradaGarcía & BodánAlejandro Fernández de CastroPricewaterhouseCoopersTerencio García MontenegroGarcía & BodánGerardo HernandezConsortium - Taboada & AsociadosRuth HuetePricewaterhouseCoopersMariela JiménezACZALAWPablo MogollonTransUnionYalí Molina PalaciosMolina & Asociados Central LawAlvaro Molina VacaMolina & Asociados Central LawRoberto MontesArias & Muñoz

Soraya Montoya HerreraMolina & Asociados Central LawAmilcar NavarroGarcía & BodánRamón OrtegaPricewaterhouseCoopersSilvio G. Otero Q.GlobalTrans InternacionalAndrea PaniaguaPricewaterhouseCoopersRóger PérezArias & MuñozJulio PinedoPricewaterhouseCoopersCarlos Taboada RodríguezConsortium - Taboada & AsociadosCarlos Jose Salinas BlandinoAlvarado y Asociados, member of Lex MundiFelipe SánchezACZALAWAlfonso José Sandino GraneraConsortium - Taboada & AsociadosJulio E. SequeiraEvenor Valdivia P. & AsociadosArnulfo SomarribaTransUnionRodrigo Taboada RodríguezConsortium - Taboada & AsociadosJuan TejadaPricewaterhouseCoopersCarlos TellezGarcía & BodánDavid UrcuyoPricewaterhouseCoopers

N IG E RAliou AmadouS.C.P.A. MandelaKarim ArzikaConservation FoncièreMahamane BabaSDVAlain BlambertSDVMoussa CoulibalyCabinet d’Avocats Souna-CoulibalyJonathan DarbouxBCEAOAïssa DegbeyEcoBankFatimatou Zahra DiopBCEAOBernard DuffrosSociété d’Exploitation des Eaux du NigerJean Claude GnamienFIDAFRICA / PricewaterhouseCoopersHermann GnangoFIDAFRICA / PricewaterhouseCoopersSouley Hammi IlliassouEtude d’Avocats - Marc Le Bihan & Collaborateurs

180 doing business 2009

Diaouga HaouaEtude de Maître Djibo AïssatouDodo Dan Gado HaouaEtude de Maître Dodo Dan Gado HaouaIssoufou IssaDirection Générale des ImpôtsSeybou IssifiCommunauté Urbaine de NiameyBernar-Oliver KouaoviCabinet KouaoviFati Kountche-AdjiCabinet Fati KountcheFatouma LantoEtude d’Avocats Marc Le Bihan et CollaborateursMarc Le BihanEtude d’Avocats Marc Le Bihan & CollaborateursDiallo Rayanatou LoutouCabinet Loutou - ArchitectesLaouali MadougouEtude d’Avocats Marc Le Bihan & CollaborateursBoubacar Nouhou MaigaE.N.G.E. Saadou MaiguizoBureau d’Etudes Techniques d’Assistance et de Suirveillance en Construction CivileMarie-Virginie MamoudouChambre Nationale des Notaires du NigerAoula MamoudouMinistère de l’Urbanisme, de l’Habitat et du CadastreMamane Sani MananeBureau d’Etudes Bala & HimoEvelyne M’BassidgéFIDAFRICA / PricewaterhouseCoopersAdeline MessouFIDAFRICA / PricewaterhouseCoopersYayé MounkaïlaCabinet d’Avocats Mounkaila-NiandouIbrahim MounouniBureau d’Etudes Bala & HimoMayaki OumarouDess NotarialSahabi OumarouThemis International ConsultantsAchimi M. RiliwanouEtude de Maître Achimi RiliwanouAbdou Yacouba SaïdouCabinet AspauMano SalaouCabinet d’Avocats Mano SalaouBoubacar SalaouEtude de Maître Boubacar SalaouDaouda SamnaS.C.P.A. Mandela

Halilou SaniNigerAbdou Moussa SanoussiE.N.G.E. Dominique TatyFIDAFRICA / PricewaterhouseCoopersIdrissa TchernakaEtude d’Avocats - Marc Le Bihan & CollaborateursFousséni TraoréFIDAFRICA / PricewaterhouseCoopersHamadou YacoubaEtude de Maître Djibo Aïssatou

N IG E R IAOluseyi Abiodun AkinwunmiAkinwunmi & Busari, Legal Practioners (A & B)Olaleye AdebiyiWTS Adebiyi & AssociatesTemitayo AdegokeAluko & OyebodeAdeola AdeiyeUdo Udoma & Belo-OsagieSaheed A. AderemiFrancis AdewaleVista Bridge Global Resources LimitedAdesegun AgbebiyiAluko & OyebodeGboalhan AgboluajeAelex, Legal Practitioners & ArbitratorsDaniel AgborUdo Udoma & Belo-OsagieKenneth AitkenPricewaterhouseCoopersUche AjaegbuNigeria Employers’ Consultative AssemblyOwolabi AnimashaunScotech Universal Resources LimitedLinda ArifayanWTS Adebiyi & AssociatesBarr. N.U. ChianakwalamLegal Standard ConsultingAkinbo A. A. CornerstoneYomm Kinboss Nigeria LimitedKofo DosekunAluko & OyebodeEmmanuel EgwuaguObla & Co.Jude Bienose EhieduOlisa Agbakoba & AssociatesNnenna EjekamNnenna Ejekam AssociatesOlusoji EliasOlusoji Elias and CompanyAnse Agu EzetahChief Law Agu Ezetah & Co.Yemi IdowuPricewaterhouseCoopersAgent Benjamin Ihua-MaduenyiIhua & Ihua

Femi David IkotunZiongate ChamersOkorie KaluPunuka Attorneys & SolicitorsFolajimi MohammedOlusoji Elias and CompanyRamat MuhammadJ.K. Adamu & CoVictor NwakasiOlisa Agbakoba & AssociatesGodwin OblaObla & Co.Motunrayo OdumosuPricewaterhouseCoopersOzofu OgiemudiaUdo Udoma & Belo-OsagieMathias OkojiePunuka Attorneys & SolicitorsPatrick OkonjoOkonjo, Odiawa & EbieDozie OkwuosahCentral BankTitilola OlatejuOkonjo, Odiawa & EbieAyodeji OlomojobiAluko & OyebodeFriday OmoregbeeAdono-See Resources Nigeria LimitedFred OnuobiaG. Elias & Co. Solicitors and AdvocatesTochukwu OnyiukePunuka Attorneys & SolicitorsTunde OsasonaWhitestone Worldwide Ltd.Olufemi OsosanyaHLB Z.O. Ososanya & Co. Gbenga OyebodeAluko & OyebodeOlushola SalauWTS Adebiyi & AssociatesMohammed SaniSmah Integrated Services Ltd.Tunji TiamiyuMultifreightlogistics NIG Ltd.Reginald UdomAluko & OyebodeUche UgoiAkinwunmi & Busari, Legal Practioners (A & B)Aniekan UkpanahUdo Udoma & Belo-OsagieMaxwell UkpeborWTS Adebiyi & AssociatesAdamu M. UsmanF.O. Akinrele & Co.Tokunbo WahabAluko & Oyebode

NORwAyAnders Aasland KittelsenAdvokatfirmaet Schjødt da

Bjørn Erik AndersenDnB NorJan L. BackerWikborg, Rein & Co.Stig BergeThommessen Krefting Greve Lund AS, member of Lex MundiCarl Arthur ChristiansenRaeder AdvokatfirmaMagnar DanielsenNorwegian Mapping Authority, Cadastre and Land RegistryKnut EkernPricewaterhouseCoopersStein FagerhaugDalan advokatfirma DAMarie FjulsrudAdvokatfirmaet Hjort DA, member of Ius LaborisClaus R. FlinderSimonsen Advokatfirma DAAmund FougnerAdvokatfirmaet Hjort DA, member of Ius LaborisGeir FrøholmAdvokatfirmaet Schjødt D.A.Mads FuglesangAdvokatfirmaet Selmer D.A.Ingenborg GjølstadThommessen Krefting Greve Lund AS, member of Lex MundiPål HasnerPricewaterhouseCoopersRenate Iren HeggelundAdvokatfirmaet Selmer D.A.Odd HyllandPricewaterhouseCoopersTove Ihle-HansenPricewaterhouseCoopersJónar TransportHanne KarlsenRaeder AdvokatfirmaNiels R. KiaerRime Advokatfirma DABjørn H. KiseAdvokatfirma Vogt & Wiig A.S.Ole Fredrik MellebyRaeder AdvokatfirmaKarl Erik NedregottenPricewaterhouseCoopersThomas NordgårdVogt & Wiig ASOle Kristian OlsbyHomble Olsby advokatfirma ASJohan RatvikDLA Piper Norway DAAnne Ulset SandeKvale & Co. Advokatfirma ANSVegard SivertsenDeloitte, member of Deloitte Touche TohmatsuStåle Skutle ArnesonAdvokatfirma Vogt & Wiig A.S.

Simen Smeby LiumWikborg, Rein & Co.Christel SpannowPricewaterhouseCoopersBernt Olav SteinlandAdvokatfirmaet Selmer D.A.Svein SullandAdvokatfirmaet Selmer D.A.Espen TrædalPricewaterhouseCoopers

Om A NAbdulhakeem Zahran al-AbriMinistry of HousingHazem H. Abu-GhazalehAbu Ghazel Intellectual PropertySyed Nasir AhmedDamcoZubaida Fakir Mohamed Al BalushiCentral BankAhmed Al BarwaniDenton Wilde SapteAzzan Qasim Al BusaidiInternational Research FoundationKhamis Abdullah Al-FarsiMinistry of Commerce and IndustrySaid bin Saad Al ShahrySaid Al Shahry Law OfficeAli Nassir Seif Al-BualyAl-Bualy Attorneys at Law & Legal ConsultantsMohsin Ahmed Alawi Al-HadadMohsin Al-Hadad & Amur Al-Kiyumi & PartnersKhalid Khamis Al-HashmiMuscat MunicipalityAbdullah AlsaidiDr. Abdullah Alsaidi Law officeSaif Al-SaidiDr. Saif Al-Saidi Advocates and Legal ConsultantsMohammed AlshahriMohammed Alshahri & AssociatesMinistry of Housing.Hamad M. Al-SharjiHamad Al-Sharji, Peter Mansour & Co.Jihad Al-TaieJihad Al-Taie & AssociatesMajid Al TokiTrowers & HamlinsSami Salim Al AsmiThe Omani Center for Investment Promotion & Export Development (OCIPED) Gaby CobosCurtis Mallet - Prevost, Colt & Mosle LLPM.K. DasBank MuscatMehreen B. ElahiAl Alawi, Mansoor Jamal & Co.

acknowledgments 181

Abshaer M. ElgalalDr. Saif Al-Saidi Advocates and Legal ConsultantsAlessandro GugolzSaid Al Shahry Law OfficeDali HabboubDenton Wilde SapteSunil JosephMaersk LineP.E. Lalachen MJHassan Al Ansari Legal ConsultancyMohamded MagdiJ. Nassir & PartnersPushpa MalaniPricewaterhouseCoopersMansoor Jamal MalikAl Alawi, Mansoor Jamal & Co.Kapil MehtaMaersk LineSubha MohanCurtis Mallet - Prevost, Colt & Mosle LLPAla Hassan MoosaMuscat Electricity Distribution CompanyJessica MorrisDenton Wilde SapteBruce PalmerCurtis Mallet - Prevost, Colt & Mosle LLPMarian PaulAl Alawi, Mansoor Jamal & Co.Reji PaulDr. Abdullah Alsaidi Law OfficeMadhu SathyaseelanJihad Al-Taie & AssociatesPeter SayerSaid Al Shahry Law OfficeCharles SchofieldTrowers & HamlinsPaul SheridanDenton Wilde SaptePaul SuddabyPricewaterhouseCoopersJeff ToddPricewaterhouseCoopersThomas WillanDenton Wilde SapteNorman WilliamsMajan Engineering ConsultantsSarah WrightDenton Wilde Sapte

pA k I STA NSh. 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 University Law CenterAman Ullah IqbalCrown Trading CompanyTariq Nasim JanDatacheck Pvt. Ltd.Shaukat Ali KhanAlhabib Textile IndustriesArif KhanQamar Abbas & Co.Asim Khan HameedIvon Trading Company Pvt. Ltd.Muhammad MakiAbraham & SarwanaMehmood Y. MandviwallaMandviwalla & ZafarRashid MehmoodYasir MehmoodAl Hafiz EnterprisesT. Ud-Din A. MirzaA.F. Ferguson & Co.Moazzam MughalBoxing WinnerMohammad Qasim QureshiAzam Chaudhry Law AssociatesShaheer Asghar QureshiSahil Freight Pakistan Private LimitedFaiza RafiqueChaudhary Law AssociatesAdnan RafiqueParian InternationalAbdul RahmanQamar Abbas & Co.Waqar RanaCornelius Lane & MuftiAbid RaufARC InternationalMehdi RazaMoosa Textile Mills (Pvt) LtdSajjad RazaTransocean Shipping AgenciesAbdul RazzaqQamar Abbas & Co.

Jawad A. SarwanaAbraham & SarwanaMohammad ShafiqueOnline Shipping & LogisticsGhulam Haider ShamsiHaider Shamsi & Co., Chartered AccountantsMohammed ShoukatAircon Logistic InternationalZubair UmerTextile HomeIlyas ZafarZafar & Associates LLP.

pA L AUKenneth BardenAttorney-at-LawCristina CastroWestern Caroline Trading Co.Lolita Gibbons-DechenyKoror Planning and Zoning OfficeDavid ShadelThe Law Office of Kirk and Shadel

pA NA m AAlejandro 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 Ius Laboris and Lex MundiJulio Cesar Contreras IIIArosemena Noriega & Contreras, member of Ius Laboris and Lex MundiGuadalupe de CoparropaCEVA LogisticsRicardo Eskildsen MoralesEskildsen & EskildsenMichael FernandezCAPAC (Cámara Panameña de la Construcción)Alejandro Fernández de CastroPricewaterhouseCoopersEnna FerrerAlfaro, Ferrer & RamírezEinys K. FuentesPanamá Soluciones Logísticas Int. - PSLIJorge GarridoGarrido & GarridoJorge R. González ByrneArias, Alemán & MoraRicardo MadridPricewaterhouseCoopers

Ana Lucia MárquezArosemena Noriega & Contreras, member of Ius Laboris and Lex MundiIvette Elisa Martínez SaenzPatton, Moreno & AsvatYadira I. MorenoAguilar Castillo LoveErick Rogelio MuñozSucre Arias & ReyesJosé Miguel NavarreteArosemena Noriega & Contreras, member of Ius Laboris and Lex MundiRamón OrtegaPricewaterhouseCoopersAndrea PaniaguaPricewaterhouseCoopersSebastian PerezUnion Fenosa - EDEMET - EDECHIJulio PinedoPricewaterhouseCoopersAlfredo Ramírez Jr.Alfaro, Ferrer & RamírezManuel E. RodriguezUnion Fenosa - EDEMET - EDECHILuz María SalaminaAsociación Panameña de CréditoJuan TejadaPricewaterhouseCoopersValentín Ureña IIIArosemena Noriega & Contreras, member of Ius Laboris and Lex MundiPatricia UrriolaPanalpinaRamón VarelaMorgan & Morgan

pA p UA N E w G U I N E ATyson BoboroAllens Arthur RobinsonVincent BullAllens Arthur RobinsonDavid CaradusPricewaterhouseCoopersRichard FlynnBlake DawsonJustin HaiaraSteeles LawyersPeter Joseph HeystratenSea Horse PacificAntonia LakiPricewaterhouseCoopersDavid LaveryBlake DawsonJohn LeahyPeter Allan Lowing LawyersSimon NutleyPeter Allan Lowing LawyersSteven O’BrienO’BriensKapu RageauRageau, Manua & Kikira Lawyers

Steamships Trading Company Ltd.Thomas TaberiaPeter Allan Lowing Lawyers

pA R AG UAyPerla AldereteVouga & Olmedo AbogadosHugo T. BerkemeyerBerkemeyer, Attorneys & CounselorsLuis Alberto BreuerBerkemeyer, Attorneys & CounselorsEsteban BurtPeroni, Sosa, Tellechea, Burt & Narvaja, member of Lex MundiMaría DebattistiServimex SACILorena DolsaBerkemeyer, Attorneys & CounselorsBlas Dos SantosFerrere AttorneysEstefanía ElicetchePeroni, Sosa, Tellechea, Burt & Narvaja, member of Lex MundiJorge FigueredoVouga & Olmedo AbogadosNéstor GamarraServimex SACIIlse GonzalezIlse Gonzalez & AsocLarisa GuillénPricewaterhouseCoopersJorge Jimenez ReyBanco CentralNestor LoizagaFerrere AttorneysCarmela MartínezPricewaterhouseCoopersMaría Esmeralda MorenoMoreno Ruffinelli & AsociadosRoberto Moreno Rodríguez AlcaláMoreno Ruffinelli & AsociadosHector PalazonFerrere AttorneysRocío PenayoMoreno Ruffinelli & AsociadosYolanda PereiraBerkemeyer, Attorneys & CounselorsArmindo RiquelmeFiorio, Cardozo & AlvaradoBelen Saldivar RomañachFerrere AttorneysAngela Schaerer de SosaEscribana PúblicaRuben TaboadaPricewaterhouseCoopers

pE RUWalter AguirrePricewaterhouseCoopers

182 doing business 2009

Marco Antonio Alarcón PianaEstudio EchecoparHumberto AllemantPricewaterhouseCoopersGisella Alvarado CaychoEstudio EchecoparGuilhermo AulerForsyth & Arbe AbogadosRaul BarriosBarrios Fuentes Gallo AbogadosGerman BarriosBarrios Fuentes Gallo AbogadosVanessa BarzolaPricewaterhouseCoopers Legal ServicesMarianell BonominiPricewaterhouseCoopers Legal ServicesJosé Ignacio CastroEstudio Rubio, Leguía, Normand y AsociadosFernando Castro KahnMuñiz, Ramírez, Peréz-Taiman & Luna Victoria Attorneys at LawJavier de la VegaPricewaterhouseCoopersAlfonso De Los Heros Pérez AlbelaEstudio EchecoparMariana De OlazavalEstudio Olaechea, member of Lex MundiPaula DevescoviBarrios Fuentes Gallo AbogadosJuan Carlos Durand GrahammerDurand AbogadosArturo FerrariMuñiz, Ramírez, Peréz-Taiman & Luna Victoria Attorneys at LawGuillermo FerreroEstudio Ferrero AbogadosLuís FuentesBarrios Fuentes Gallo AbogadosJuan García MontúfarEstudio Rubio, Leguía, Normand y AsociadosAnabelí GonzálezEstudio Ferrero AbogadosCecilia Guzman-BarronBarrios Fuentes Gallo AbogadosJose A. HondaEstudio Olaechea, member of Lex MundiRafael JuncoCamara Peruana de la ConstruccionKuno Kafka PradoEstudio Rubio, Leguía, Normand y AsociadosAdolfo LopezPricewaterhouseCoopersGerman LoraPayet, Rey, Cauvi AbogadosRaul Lozano-MerinoPeña, Lozano, Faura & Asociados

Milagros MaraviEstudio Rubio, Leguía, Normand y AsociadosJesús MatosEstudio Olaechea, member of Lex MundiMilagros MendozaEstudio Rubio, Leguía, Normand y AsociadosAnna Julia MendozaPayet, Rey, Cauvi AbogadosMarlene MoleroEstudio Rubio, Leguía, Normand y AsociadosMiguel MurPricewaterhouseCoopersFranco MuschiPayet, Rey, Cauvi AbogadosGabriel MussoEstudio Rubio, Leguía, Normand y AsociadosCarmen PadrónEstudio Rubio, Leguía, Normand y AsociadosAdolfo J. PinillosDurand AbogadosLucianna PolarEstudio Olaechea, member of Lex MundiCarlos Javier Rabanal SobrinoDurand AbogadosFernando M. RamosBarrios Fuentes Gallo AbogadosSonia L. RengifoBarrios Fuentes Gallo AbogadosAlonso Rey BustamantePayet, Rey, Cauvi AbogadosGuillermo Acuña RoederEstudio Rubio, Leguía, Normand y AsociadosAugusto Ruiloba MoranteEstudio EchecoparEmil Ruppert YañezEstudio Rubio, Leguía, Normand y AsociadosCarolina SáenzEstudio Rubio, Leguía, Normand y AsociadosAdolfo Sanabria MercadoMuñiz, Ramírez, Peréz-Taiman & Luna Victoria Attorneys at LawDiego SanchezPricewaterhouseCoopersMartin SerkovicEstudio Olaechea, member of Lex MundiHugo SilvaRodrigo, Elías, Medrano AbogadosJosé Antonio ValdezEstudio Olaechea, member of Lex MundiValery VicenteForsyth & Arbe AbogadosManuel Villa-GarcíaEstudio Olaechea, member of Lex MundiUrsula VillanuevaEstudio Rubio, Leguía, Normand y Asociados

Monica Yoland Arteaga ChaparroRegistro Predial Urbano

ph I L I ppI N E SEmilio AmarantoPuyat Jacinto Santos Law OfficeMyla Gloria AmboyJimenez Gonzales Liwanag Bello Valdez Caluya & FernandezJazmin BanalRomulo, Mabanta, Buenaventura, Sayoc & de los Angeles, member of Lex MundiManuel BatallonesBAP Credit BureauAlexander B. CabreraPricewaterhouseCoopers / Isla Lipana & Co.Rusvie CadizRVFreight and ServicesJoseph Omar A. CastilloPuyat Jacinto Santos Law OfficeKenneth ChuaQuisumbing Torres, member firm of Baker and McKenzieEmerico O. de GuzmanAngara Abello Concepcion Regala & Cruz Law Offices (ACCRALAW)Juana M. Dela CruzInternational Consolidator Philippines, Inc.Rachelle DiazQuisumbing Torres, member firm of Baker and McKenzieMa. Lourdes DinoJimenez Gonzales Liwanag Bello Valdez Caluya & FernandezRachel FolloscoFollosco Morallos & HerceCatherine FrancoQuisumbing Torres, member firm of Baker and McKenzieGilberto GallosAngara Abello Concepcion Regala & Cruz Law Offices (ACCRALAW)Geraldine S. GarciaFollosco Morallos & HerceGwen Grecia-de VeraPJS LawRafael KhanSiguion Reyna Montecillo & OngsiakoGenevieve M. LimboPricewaterhouseCoopers / Isla Lipana & Co.Victoria LimkicoJimenez Gonzales Liwanag Bello Valdez Caluya & FernandezErich H. LingadInternational Consolidator Philippines, Inc.

Herminio LiwanagJimenez Gonzales Liwanag Bello Valdez Caluya & FernandezLory Anne Manuel-McMullinJimenez Gonzales Liwanag Bello Valdez Caluya & FernandezYolanda Mendoza-EleazarCastillo Laman Tan Pantaleon & San Jose Law OfficesElmer R. Mitra, JrPricewaterhouseCoopers / Isla Lipana & Co.Jesusito G. MorallosFollosco Morallos & HerceFreddie NaagasOOCL LogisticsAlan OrtizFollosco Morallos & HerceNicanor N. PadillaSiguion Reyna Montecillo & OngsiakoEmmanuel C. ParasSyCip Salazar Hernandez & GatmaitanZayber B. ProtacioPricewaterhouseCoopers / Isla Lipana & Co.Janice Kae RamirezQuasha Ancheta Pena & NolascoRoderick ReyesJimenez Gonzales Liwanag Bello Valdez Caluya & FernandezRicardo J. RomuloRomulo, Mabanta, Buenaventura, Sayoc and de los Angeles, member of Lex MundiRoy Enrico SantosPuyat Jacinto Santos Law OfficeSheryl TanquilutRomulo, Mabanta, Buenaventura, Sayoc & de los Angeles, member of Lex MundiBianca TorresPJS LawMa. Melva ValdezJimenez Gonzales Liwanag Bello Valdez Caluya & FernandezRedentor C. ZapataQuasha Ancheta Pena & NolascoGil Roberto ZerrudoQuisumbing Torres, member firm of Baker and McKenzie

p OL A N dAllen & Overy A. Pędzich Sp.k.Grzegorz BanasiukjGide Loyrette Nouel PolskaAleksander BorowiczBiuro Informacji Kredytowej S.A.

Tomasz BrudkowskiKochański, Brudkowski & PartnersKrzysztof CichockiSKS LegalKrzysztof CieplińskiGide Loyrette Nouel PolskaBożena CiosekWierzbowski Eversheds, member of Eversheds International Ltd.Tomasz DuchniakSKS LegalLech GilicińskiWhite & Case W. Daniłowicz, W. Jurcewicz i Wspólnicy sp. k.Paweł GrześkowiakGide Loyrette Nouel PolskaFidala JaroslawTokarczuk, Jędrzejczyk, Wspólnicy. Kancelaria prawna Gide Loyrette Nouel PolskaPiotr KaimPricewaterhouseCoopersTomasz KańskiSołtysiński Kawecki & SzlęzakIwona KarasekJagiellonian University KrakowEdyta KolkowskaEwa Lachowska - BrolWierzbowski Eversheds, member of Eversheds International Ltd.Dagmara Lipka-ChudzikMagnussonAgata MierzwaWierzbowski Eversheds, member of Eversheds International Ltd.Dariusz OkolskiOkolski Law OfficeKrzysztof PawlakSołtysiński Kawecki & SzlęzakWeronika PelcWardyński & Partners, member of Lex MundiAnna Maria PuksztoSalansBartłomiej RaczkowskiBartłomiej Raczkowski Kancelaria Prawa PracyPiotr SadownikGide Loyrette Nouel PolskaKatarzyna SarekBartłomiej Raczkowski Kancelaria Prawa PracyZbigniew SkórczyńskiChadbourne & Parke LLPDariusz SmiechowskiUnion of Polish ArchitectsIwona SmithPricewaterhouseCoopersEwelina StobieckaEiselsberg Natlacen Walderdorff Cancola Rechtsanwälte GmbH

acknowledgments 183

Dariusz TokarczukGide Loyrette Nouel PolskaWojciech WądołowskMagnussonRadoslaw WaszkiewiczSołtysiński Kawecki & SzlęzakEwa WiśniewskaTomasz Zabost

p ORT U G A LVictor AbrantesVictor Abrantes - International Sales AgentFilipa Arantes PedrosoMorais Leitão, Galvão Teles, Soares da Silva & Associados, Member of Lex MundiMiguel AzevedoGarriguesManuel P. BarrocasBarrocas Sarmento NevesJosé Pedro Briosa e GalaBarrocas Sarmento NevesRita CarvalhoPricewaterhouseCoopersTiago Castanheira MarquesAbreu AdvogadosSusana CebolaDirectorate General of Registry & Notary Civil ServiceGabriel CordeiroDirecção Municipal de Gestão UrbanísticaJoão Cadete de MatosBanco de PortugalCarlos de Sousa e BritoCarlos de Sousa & Brito & AssociadosCristina DeinDein AdvogadosJohn DugganPricewaterhouseCoopersBruno FerreiraGarriguesJorge FigueiredoPricewaterhouseCoopersInga KilikevicieneMartim KrupenskiBarrocas Sarmento NevesMaria Manuel Leitão MarquesSecretary of State for Administrative ModernisationDiogo Léonidas RochaGarriguesJorge Pedro LopesPolytechnic Institute of BragançaMarta Elisa MachadoPricewaterhouseCoopersAna Margarida MaiaMiranda Correia Amendoeira & AssociadosMiguel Marques dos SantosGarriguesFilipa Marques JuniorMorais Leitão, Galvão Teles, Soares da Silva &

Associados, Member of Lex MundiIsabel Martínez de SalasGarriguesSusana MeloGrant Thornton Consultores, Lda Joaquim Luis MendesGrant Thornton Consultores, Lda. João MoucheiraDirectorate General of Registry & Notary Civil ServiceMouteira Guerreiro, Rosa Amaral & Associados - Sociedade de Advogados R.L.Rita Nogueira NetoGarriguesFelipe OlivieraCarlos de Sousa & Brito & AssociadosRui Peixoto DuarteAbreu AdvogadosPedro Pereira CoutinhoGarriguesAcácio Pita NegrãoPLEN - Sociedade de Advogados, RLMargarida RamalhoAssociação de Empresas de Construção e Obras PúblicasPaulo RibeiroQuinta do FigueiralFilomena RosaDirectorate General of Registry & Notary Civil ServiceDavid Salgado AreiasAbreu AdvogadosPedro SantosAndromedaPedro SantosGrant Thornton Consultores, Lda Raquel SantosMorais Leitão, Galvão Teles, Soares da Silva & Associados, Member of Lex MundiManuel Silveira BotelhoAntónio Frutuoso de Melo e Associados - Sociedade de Advogados, R.L.Carmo Sousa MachadoAbreu AdvogadosJoão Paulo Teixeira de MatosGarrigues

p U E RTO R IC OViviana AguiluPricewaterhouseCoopersIsrael AliceaQuiñones & Sánchez, PSCIgnacio AlvarezPietrantoni Méndez & Alvarez LLPAlfredo Alvarez-IbañezO’Neill & BorgesJuan AquinoO’Neill & Borges

Javier ArbonaQuiñones & Sánchez, PSCJames A. ArroyoTransUnionHermann BauerO’Neill & BorgesNikos Buxeda FerrerAdsuar Muñiz Goyco Seda & Pérez-Ochoa, P.S.CMildred CabanGoldman Antonetti & Córdova P.S.CJorge CapoO’Neill & BorgesWalter F. ChowO’Neill & BorgesMyrtelena Díaz PedoraAdsuar Muñiz Goyco Seda & Pérez-Ochoa, P.S.CAlberto G. EstrellaWilliam Estrella Law OfficesCarla GarciaO’Neill & BorgesCarlos HernandezReichard & EscaleraGerardo HernandezWilliam Estrella Law OfficesFrancisco Hernández-RuizReichard & EscaleraDonald E. HullPietrantoni Méndez & Alvarez LLPLuis MariniO’Neill & BorgesRubén M. Medina-LugoCancio, Nadal, Rivera & DíazOscar O Meléndez - SauriCoto Malley & Tamargo, LLPPedro A. MorellGoldman Antonetti & Córdova P.S.CCarlos NievesQuiñones & Sánchez, PSCJoaquin M NievesSun Air Expedite ServiceJorge PeiratsPietrantoni Méndez & Alvarez LLPEdwin QuiñonesQuiñones & Sánchez, PSCVictor RodriguezMultitransport & Marine Co.Victor RodriguezPricewaterhouseCoopersJorge M. Ruiz MontillaMcConnell Valdés LLCJavier SánchezIneabelle SantiagoReichard & EscaleraYasmin Umpierre-ChaarO’Neill & BorgesCarlos ValldejulyO’Neill & BorgesFernando Van DerdysReichard & EscaleraTravis WheatleyO’Neill & Borges

qATA RNaveed AbdullaGulf Star GroupShawki Abu NadaCentral Tenders CommitteeAbdelmoniem AbutiffaQatar International Law FirmAli Al AmariCentral BankKholoud Al FaihaniMaitha Al HajriMohammed Saleh Al JilaniCentral BankHassan Abdulla Al KhouriAbdullah Al MuslemaniLegal AdvisorNada Mubarak Al SulaitiAl Sulaiti, Attorneys, Legal Consultants & ArbitratorsMohammed A. AliAl Khorri Advocate & Legal ConsultantsAdnan AliPricewaterhouseCoopersAbdul Rahman Ali AlmotawaCustoms and Ports General AuthorityA. Rahman Mohamed Al-JufairiA. Rahman Mohamed Al-JufairiJuma Ali Rashed Al-KaabiMinistry of Economy & CommerceRashid Bin Abdulla Al-KhalifaLaw Office of Rashid Bin Abdulla AI-KhalifaKhalil Al-MullaCustoms and Ports General AuthorityMuna Al-MutawaAdvocate & Legal ConsultantMohammed H. Al-NaimiCentral Tenders CommitteeAhmad Al-RemehiReal Estate Registration DepartmentAhmed Mohammed Al-RmehyMinistry of JusticeWalid A. Moneim AmenLabour DepartmentIan ClayPricewaterhouseCoopersDalal K. FarhatArab Engineering BureauSteuart Anthony GreigBin Yousef Cargo Express W.L.LRobert A. HagerPatton Boggs LLPTajeldin Idris BabikerABN Law FirmSamar A. IsmailKhatib & AlamiIbrahim JaidahArab Engineering Bureau

Abdul JaleelLex Chambers.Milan JoshiBin Yousef Cargo Express W.L.LUpuli KasthuriarachchiPricewaterhouseCoopersSajid KhanPricewaterhouseCoopersAli KudahCustoms and Ports General AuthorityAhmed Sayed Rekaby MansyLaw Office of Rashid Bin Abdulla AI-KhalifaAbdul MuttalibGulf Star GroupNajwan NayefClyde & Co.Legal ConsultantsAli Said OthmanCentral Tenders CommitteeMohammed SHK. QasemKhatib & AlamlAnnette SeiffertClyde & Co. Legal Consultants Sarah SimmsClyde & Co. Legal ConsultantsLaura Warren Clyde & Co. Legal ConsultantsTerence G.C. WitzmannHSBC

ROm A N IAAdriana AlmasanStoica & Asociatii Attorneys-at-LawAlina BadeaMuşat & AsociaţiiEmanuel BancilaPricewaterhouseCoopersIrina BănicăMuşat & AsociaţiiIrina BarbuD & B David si Baias S.C.A.Cristian BichiNational BankMonica BiciuscaAnghel Stabb & PartnersRoxana BoleaD & B David si Baias S.C.A.Cosmin BoneaSalansCezara ChiricaD & B David si Baias S.C.A.Anamaria CorbescuSalansDorín CozaBabiuc Sulica Protopopescu VonicaTiberiu CsakiSalansPeter De RuiterPricewaterhouseCoopersLuminita DimaNestor Nestor Diculescu Kingston Petersen, member

184 doing business 2009

of Ius Laboris, of Lex Mundi & of SEE LegalAlexandru DobrescuLina & Guia S.C.AIon DragulinNational BankLaura Adina DucaNestor Nestor Diculescu Kingston Petersen, member of Ius Laboris, of Lex Mundi & of SEE LegalCristina EnePricewaterhouseCoopersSerban EpureBiroul de CreditAdriana GasparNestor Nestor Diculescu Kingston Petersen, member of Ius Laboris, of Lex Mundi & of SEE LegalGina GheorgheTanasescu, Leaua, Cadar & AsociatiiSergiu GideiD & B David si Baias S.C.A.Alexandru GosaD & B David si Baias S.C.A.Veronica GruzsniczkiBabiuc Sulica Protopopescu VonicaMihai GuiaLina & Guia S.C.ANicolae HariucZamfirescu Racoţi Predoiu Law PartnershipHidropneumaticaRoxana IonescuNestor Nestor Diculescu Kingston Petersen, member of Ius Laboris, of Lex Mundi & of SEE LegalIulian IosifMuşat & AsociaţiiCrenguta LeauaTanasescu, Leaua, Cadar & AsociatiiCristian LinaLina & Guia S.C.ADumitru Viorel ManescuNational Union of Romanian NotariesAlina ManescuPricewaterhouseCoopersOana ManuceanuPricewaterhouseCoopersGelu Titus MaravelaMuşat & AsociaţiiCarmen MedarD & B David si Baias S.C.ARaluca MocanuPricewaterhouseCoopersDominic MoregaMuşat & AsociaţiiAdriana NeagoeNational BankManuela Marina NestorNestor Nestor Diculescu Kingston Petersen, member of Ius Laboris, of Lex Mundi & of SEE LegalMadalin NiculeasaNestor Nestor Diculescu Kingston Petersen, member

of Ius Laboris, of Lex Mundi & of SEE LegalLavinia NucuAnghel Stabb & PartnersAlina OanceaPricewaterhouseCoopersMarius PătrăşcanuMuşat & AsociaţiiCristina PopescuLina & Guia S.C.AAlina PopescuMuşat & AsociaţiiMariana PopescuNational BankDiana Emanuela PrecupNestor Nestor Diculescu Kingston Petersen, member of Ius Laboris, of Lex Mundi & of SEE LegalIrina PreoteasaPricewaterhouseCoopersAlina ProteasaLina & Guia S.C.AAdriana PuscasBabiuc Sulica Protopopescu VonicaRaluca RaduSalansLaura RaduStoica & Asociatii Attorneys-at-LawAlina RafailaPricewaterhouseCoopersAngela RoscaTaxhouse SRLAlex RoscaTaxhouse SRLAna-Maria RusuSalansRomana SchusterPricewaterhouseCoopersCristina SimionPricewaterhouseCoopersAlexandru SlujitoruD & B David si Baias S.C.A.Alexandra SovaSova & PartnersIleana SovailaMuşat & AsociaţiiDavid StabbAnghel Stabb & PartnersMarta StefanAnghel Stabb & PartnersCristiana StoicaStoica & Asociatii Attorneys-at-LawSorin Corneliu StratulaStratula Tomosoiu MocanuPotyesz TiberuBitrans Ltd., member of World Mediatrans GroupAnca VatasoiuSalansMihai VintuPricewaterhouseCoopers

RU S SIA N f E dE R AT IONMarat AgabalyanHerbert Smith CIS LLP

Darya AngeloLaw Firm ALRUDEkaterina AvilovaPricewaterhouseCoopers Legal ServicesFedor BogatyrevLaw Firm ALRUDAlexia BorisovAndreas Neocleous & Co., Legal ConsultantsJulia BorozdnaBaker & McKenzieMaria BykovskayaGide Loyrette Nouel, member of Lex MundiESPRO Real EstateValery GetmanenkoBaker & McKenzieMaria GorbanGide Loyrette Nouel, member of Lex MundiEvgeniy GoukPricewaterhouseCoopers CIS Law Offices B.V.Marlena HurleyTransUnion CRIF Decision SolutionIrina ImPricewaterhouseCoopersSergej JuzovitskiRambollMaxim KandybaPricewaterhouseCoopers CIS Law Offices B.V.Ekaterina KotovaPricewaterhouseCoopers CIS Law Offices B.V.Dmitry KurochkinHerbert Smith CIS LLPSergei L. LazarevRussin & Vecchi, LLC.Maxim LikholetovMagnussonDmitry LyakhovRussin & Vecchi, LLC.Anastasia MalashkevichPricewaterhouseCoopersIrina MartakovaPricewaterhouseCoopersVladimir MelnikovHerbert Smith CIS LLPLyudmila MerzlikinaALRUD Law FirmYuri MonastyrskyMonastyrsky, Zyuba, Stepanov & PartnersOAO PigmentGennady OdarichPricewaterhouseCoopers Legal ServicesTatiana PonomarevaIgor PorokhinMagnussonMaria PriezzhevaOrrick Herrington & Sutcliffe LLPRoman ReshetyukPricewaterhouseCoopers Legal ServicesEvgeny ReyzmanBaker & McKenzie

Konstantin SalichevAndrey ShpakPricewaterhouseCoopersOlga SirodoevaOrrick Herrington & Sutcliffe LLPSteven SnaithPricewaterhouseCoopersPavel SolovyevMagnussonIrina StrizhakovaAndreas Neocleous & Co., Legal ConsultantsElena SubochevaRussin & Vecchi, LLCMikhail UsubyanOrrick, Herrington & Sutcliffe LLPAndrey ZhdanovBaker & McKenzie

RwA N dABanque Commerciale du RwandaEmmanuel AbijuruUniversité Libre de KigaliAlberto BasomingeraCabinet d’Avocats MhayimanaPierre Célestin BumbakareRwanda Revenue AuthorityJosé HabimanaUmwlimu SaccoJean HavugimanaRwanda Revenue AuthoritySuzanne IyakaremyeSDVProject KaburegeCabinet d’Avocat KaburegeAnnie Kairaba-KyambaddeRwanda Initiative for Sustainable Development / LandNetMarcellin KamanziRobert KamugishaMinistry of JusticeAngélique KantengwaNational BankTheophile KazanezaKigali Bar AssociationRodolphe KembukuswaSDVNarasimha KollegalWorld Freight s.a.r.l.Isaïe MhayimanaCabinet d’Avocats MhayimanaMinette MutoniBarreau de KigaliPothin MuvaraDavid NgaracuWorld Freight s.a.r.l.Athanase RutabingwaKigali Allied AdvocatesVincent ShyirambereOffice of the Registrar of Land Titles

André Verbruggen

S A mOATiffany ActonQuantum Contrax LtdMike BethamTransam Ltd.Lawrie BurichQuantum Contrax LtdMurray DrakeDrake & Co.Ruby DrakeDrake & Co.George LatuLatu Ey & Clarke LawyersArthur R. PennLesa ma PennJohn RyanTransam Ltd.Shan Shiraz Ali UsmanTradepac Marketing Ltd.

S ãO TOm é A N d pR I NC I pEAntónio de Barros A. AguiarSOCOGESTAAndré Aureliano AragãoAndré Aureliano Aragão Jurisconsulta & AdvogadoFernando BarrosPricewaterhouseCoopersJorge BonfimDirecção do ComércioPedro CalixtoPricewaterhouseCoopersEdmar CarvalhoMiranda Correia Amendoeira & AsociadosAbreu ConceiçãoSoares Da CostaJoão CristovãoBanco Internacional de São Tomé e PríncipeFrederico da GlóriaTribunal de Primeira Instância de São Tomé Pascoal DaioPascoal Daio - Advogado & ConsultoreAbílio de Carvalho DemaCabinet Africain de Gestion Informatique et ContableCeliza Deus LimaJPALMS AdvogadosDirecção das AlfândegasAgostinho Q.S.A. FernandesDirectorate of TaxesCesaltino FernandesServiços Geograficos e CadastraisRaul GomesATS Logistics Co. Metalurgica Santo AmaroJean-Paul MiganEcobankFaustino Manuel NetoEMAEEduardo PaivaPricewaterhouseCoopers

acknowledgments 185

Luisélio PintoUnited InvestmentsGuilherme Posser da CostaDe Juris - Advocacia e Consultoria, Lda.Cosme Bonfim Afonso RitaCâmara de Comércio, Agricultura e ServiçosDeodato Gomes RodriguesENAPORTMaria do Céu SilveiraDirecção de Obras Públicas e UrbanismoCarlos StockDirecção dos Registros e NotariadoSara Ranito TrigueirosBanco Internacional de São Tomé e PríncipeRui VeríssimoSoares Da Costa

S AU dI A R A BIAEmad Fareed Abdul JawadGlobe Marine Services Co.Abdulaziz AbdullatifAl-Soaib Law FirmAli AbediThe Allaince of Abbas F. Ghazzawi & Co. and Hammad, Al-Mehdar & Co.Nasreldin AhmedThe Law Firm of Salah Al-HejailanyOmar Al SaabMohanned Bin saudi Al Rasheed Law Firm in Association with Baker Botts L.L.PNasser AlfarajBaker & McKenzie Ltd.Mohammed Al-GhamdiFulbright & Jaworski LLPHesham Al-HomoudThe Law Firm of Dr. Hesham Al-HomoudMohammed Al-JaddanThe Law Firm of Yousef and Mohammed Al-JaddanNabil Abdullah Al-MubarakSaudi Credit Bureau - SIMAHFayez Al-NemerTalal Bin Naif Al-Harbi Law FirmSami Al-SarrajAl Juraid & Company / PricewaterhouseCoopersMohammed Al-SoaibAl-Soaib Law FirmAli AwaisBaker Botts LLPJoseph CastelluccioFulbright & Jaworski LLPMaher El BelbeisiAbu-Ghazaleh Legal officeAdel El SaidPanalpinaAdel ElZeinMohamed Ben Laden Law FirmImad El-Dine GhaziLaw Office of Hassan Mahassni

Shadi HaroonBaker Botts LLPJochen HundtAl-Soaib Law FirmDavid K. JohnsonAl Juraid & Company / PricewaterhouseCoopersMarcus LattaThe Law Firm of Salah Al-HejailanyMuhammad LotfiToban Law FirmHassan MahassniLaw Office of Hassan MahassniMuntasir OsmanLaw Office of Hassan MahassniK. Joseph RajanGlobe Marine Services Co.Mustafa SalehTurner InternationalAbdul ShakoorGlobe Marine Services Co.Sameh M. TobanToban Law FirmNatasha ZahidBaker Botts LLPAbdul Aziz ZaibagAlzaibag ConsultantsSoudki ZawaydehAl Juraid & Company / PricewaterhouseCoopersEbaish ZebarThe Law Firm of Salah Al-Hejailany

SE N E G A LIbrahima AbdoulayeSenelecKhaled Abou El HoudaCabinet Kanjo KoitaCabinet Sarr & Associés, member of Lex MundiMagatte DaboTransfret DakarJonathan DarbouxBCEAOFallou DiéyeAPIX -Agence chargée de la Promotion de l’Investissement et des Grands TravauxIssa DioneSenelecPatricia Lake DiopFodé DiopArt Ingegierie AfriqueFatimatou Zahra DiopBCEAOAmadou DrameCabinet d’AvocatCheikh FallCabinet d’AvocatAïssatou FallFIDAFRICA / PricewaterhouseCoopersMame Adama GueyeMame Adama Gueye & AssociesKhaled A. HoudaAvocat à la Cour

Matthias HubertFIDAFRICA / PricewaterhouseCoopersOumy Kalsoum GayeChambre de Commerce d'Industrie et d'Agriculture de DakarSeydina KaneSenelecSidy KanouteAvocat à la CourMoussa MbackeEtude notariale Moussa MbackeMamadou MbayeSCP Mame Adama Gueye & AssociésIbrahima MbodjAvocat à la CourPierre MichauxFIDAFRICA / PricewaterhouseCoopersPape Oumar NdiayeAvocat à la CourCheikh Tidiane NdiayeSecomMoustapha NdoyeCabinet d’AvocatsCheikh Oumar SallMbacké SeneSenelecDaniel-Sedar SenghorNotaireSDVDjibril SySecomDominique TatyFIDAFRICA / PricewaterhouseCoopersIbra ThiombaneSCP Mame Adama Gueye & AssociésMoustapha ThiouneSociete Generale de Banques au SenegalAdama TraoreSCP Mame Adama Gueye & AssociésBaba TraoreTransfret

SE R BIARade BačkovićAssociation of Serbian BanksRene BijvoetPricewaterhouseCoopersBojana BogojevićPricewaterhouseCoopersMarija BojovićPricewaterhouseCooperNataša CvetićaninLaw Offices Janković, Popović & MitićAleksandar DimitrovPrica & Partners Law OfficeJelena DjokićPricewaterhouseCoopersUroš DjordjevićZivkovic & Samardzic Law Office

Jelena EdelmanPrica & Partners Law OfficeOlga Serb GretićNinković Law OfficeOliver HaussmannMoravčevic, Vojnović & Zdravković o.a.d. u saradnji sa SchönherrHarrison SolicitorsJovana IlićPricewaterhouseCoopersAnna JankovPricewaterhouseCoopersNikola JankovićLaw Offices Janković, Popović & MitićMartina JovićPricewaterhouseCoopersMirko KevacPricewaterhouseCoopersDubravka KosićLaw Office KosicMarija KostićLaw Offices Janković, Popović & MitićIvan KrsikapaNinković Law OfficeAleksandar MančevPrica & Partners Law OfficeAleksandar MiljkovićPricewaterhouseCoopersDimitrije NikolićCargo T. WeissDjurdje NinkovićNinković Law OfficeDarija OgnjenovićPrica & Partners Law OfficeIgor OljačićLaw Office KosicVladimir PerićPrica & Partners Law OfficeSnežana PešićPricewaterhouseCoopersMihajlo PricaPrica & Partners Law OfficeMarko RepićLaw Office KosicVladimir SavićCPI InvestementNenad StankovićJoksovic, Stojanovic and PartnersAna StankovićMoravčevic, Vojnović & Zdravković o.a.d. u saradnji sa SchönherrPetar StojanovićJoksovic, Stojanovic and PartnersJovana StojanovićPricewaterhouseCoopersZoran TeodosijevićLaw Offices Janković, Popović & MitićJovana TomaševićŽivković & Samardžić Law Office

Clare VernonPricewaterhouseCoopersMiloš VulićPrica & Partners Law OfficeRelja ZdravkovićMoravčevic, Vojnović & Zdravković o.a.d. u saradnji sa SchönherrBranislav ŽivkovićZivkovic & Samardzic Law OfficeMiloš ŽivkovićŽivković & Samardžić Law office

SE yC h E L L E SGerry AdamMahe Shipping Co. Ltd. Jules G. BakerPorts AuthorityFrance Gonzalves BonteAndre D. CiseauSeychelles Ports AuthorityAlex EllenbergerLocus Architecture Pty. Ltd.Daniel HouareauPorts AuthorityJoe MorinMahe Shipping Co. Ltd. Bernard L. PoolPool & PatelRoddy RamanjoolooHoolooman Project ServicesUnice RomainPorts AuthoritySerge RouillonAttorney-at-Law

SI E R R A L E ON EKelvin AbdallahPricewaterhouseCoopersGideon Ayi-OwooPricewaterhouseCoopersMohamed Sahid BanguraMacauley, Bangura & Co.H.A. BloomerPorts AuthorityA.Y BrewahBrewah & Co.Nicholas Colin Browne-MarkeCourt of AppealsCharles CampbellCharles Campbell & Co.John CarterKPMGLeslie Theophilus ClarksonAhmry ServicesNeneh DaboAnti-Corruption CommissionVidal DeckerKPMGMariama DumbuyaRenner Thomas & Co., Adele ChambersDzidzedze FiadjoePricewaterhouseCoopers

186 doing business 2009

Cecil FrenchNational Power AuthorityDenis John Scott GarvieNational Power AuthorityEke Ahmed HallowayHalloway & PartnersMillicent Hamilton-HazeleyClas LegalMichael A.O. JohnsonMinistry of Lands, Country Planning and the EnvironmentMariama KallayGovernment of Sierra LeoneAlex KonoimaMinistry of Lands, Country Planning and the EnvironmentGeorge KwatiaPricewaterhouseCoopersCentus Macauley Esq.Macauley, Bangura & Co.Joseph Daniel MahayeiMinistry of Energy & PowerSullay A. MannahBank of Sierra LeoneNoah MansarayPorts AuthorityCorneleius Adeyemi Max-Williams IShipping Agencies Ltd.A.P. Moller-MaerskMaersk Ltd.Augustine Musa, Esq.Brewah & Co.Oliver OnylanderAdele ChambersEduard ParkinsonNational Power AuthorityPrashatn PoduvalMaersk Ltd.Roger RogersInternational Construction Co. Ltd.Susan SisaySisay & AssociateLornard TaylorMacauley, Bangura & Co.Alhaji TimboNational Power AuthorityMohamed Ahmad TunisAhmry ServicesAyodele Wak-WilliamsDel-Wak AgenciesDarcy WhitePricewaterhouseCoopersClaudius Williams-TuckerKPMGAmy WrightEcoBank Sierra Leone Ltd.Rowland WrightWright & Co.Alfred YartehNational Power Authority

SI NG A p OR EKala AnandarajahRajah & Tann

Hui Jia AngPricewaterhouseCoopersHooi Yen ChinGateway Law CorporationPaerin ChoaTSMP Law CorporationKit Min ChyeTan Peng Chin LLCTroy DoyleClifford Chance WongCyril DumonSDV International LogisticsPaula EastwoodPricewaterhouseCoopersChi Duan GooiDonaldson & BurkinshawMuhammad HattarRodyk & Davidson LLPOng Hway ChengRajah & TannNanda KumarRajah & TannLee Lay SeeRajah & TannAirinn LohSchenker Pte. Ltd.Ministry of Trade and IndustrySheikh Babu NooruddinAl Noor International Pte. Ltd.Beng Hong OngWong Tan & Molly Lim LLCQBB (Pte) Ltd.See Tiat QuekPricewaterhouseCoopersMark RowleyCredit Bureau Pte Ltd.Andrew SeahSchenker Pte. Ltd.Priya SelvamRajah & TannLee Chuan SengBeca Carter Holdings & Ferner Pte Ltd. Nish ShettyWongPartnership LLPShook Lin & Bok LLP (In joint venture with Allen & Overy LLP)May Yee TanWong Tan & Molly Lim LLCWinston TayCustomsSiu Ing TengSingapore Land AuthorityLiew Yik WeeWongPartnership LLPLim Wee TeckRajah & TannEddie WongCity Developments Ltd.Paul WongRodyk & Davidson LLPValerie WuDonaldson & BurkinshawStephanie Yuen ThioTSMP Law Corporation

SL OvA k IAZuzana AmrichovaPricewaterhouseCoopers.Martina BehuliakováGeodesy, Cartography and Cadastre Authority of the Slovak RepublicVladimir BelesPricewaterhouseCoopersRadmila BenkovaPricewaterhouseCoopersTodd BradshawPricewaterhouseCoopersJán BudinskýSlovak Credit Bureau, s.r.o.Kristina CermakovaPeterka & PartnersElena ChorvátováPeterka & PartnersZuzana Dragúnová-ValerováPricewaterhouseCoopersViera GregorovaPeterka & PartnersSimona HalakovaČechová & Partners, member of Lex MundiAndrea JezerskaČechová & Partners, member of Lex MundiTomas JuchaPricewaterhouseCoopersMichaela JurkováČechová & Partners, member of Lex MundiSoňa LehockáAlianciaadvokátov ak, s.r.o.Katarina LeitmannováGeodesy, Cartography and Cadastre AuthorityMarek LovasPricewaterhouseCoopersMichal LuknárSquire Sanders s.r.o.Přemysl MarekPeterka & PartnersTomáš MarettaČechová & Partners, member of Lex MundiViktor MišíkDedák & PartnersPanalpina Welttransport GmbHZora PuškáčováZukalová Counselors-at-LawPeter RozboraČechová & Partners, member of Lex MundiGerta Sámelová-FlassikováAlianciaadvokátov ak, s.r.o.Peter VargaProcházka Randl Kubr, member of Ius Laboris & Lex MundiClare MogerPricewaterhouseCoopersZuzana WallovaNational Bank

Michal ZemanČechová & Partners, member of Lex MundiDagmar ZukalováZukalová Counselors-at-Law

SL Ov E N IAAna BerceOdvetniki Šelih & PartnerjiCrtomir BorecPricewaterhouseCoopersBranko BoznikEFT Transportagentur GmbHNataša BožovićBank of SloveniaEva BudjaLaw Office Jadek & Pensa d.o.o.Nada DrobnicDeloitte d.o.oAleksander FerkPricewaterhouseCoopersAna FilipovSchönherr Rechtsanwälte GmbH / Attorneys-at-LawMasa Grgurevic AlcinThe Supreme CourtBarbara GuzinaDeloitte d.o.oAndrej JarkovičJanežič & Jarkovič Attorneys-at-Law & Patent AttorneysAleksandra JemcLaw Office Jadek & Pensa d.o.o.Jernej JerajSchönherr Rechtsanwälte GmbH / Attorneys-at-LawJanos KelemenPricewaterhouseCoopersDanijel KerševanPanalpina Welttransport GmbHBarbara KozaricDeloitte d.o.o.Bozena LipejSurveying & Mapping AuthorityKlemen MirPricewaterhouseCoopersMatjaz NahtigalOdvetniki Šelih & PartnerjiSonja OmerzaPricewaterhouseCoopersPavle PensaLaw Office Jadek & Pensa d.o.o.Tomaž PetrovičSchönherr Rechtsanwälte GmbH / Attorneys-at-LawNatasa Pipan NahtigalOdvetniki Šelih & PartnerjiPetra PlevnikAttorneys at Law Miro Senica in OdvetnikiElektro Ljubljana d.d.

Anka PogačnikPricewaterhouseCoopersTamara ŠerdonerPricewaterhouseCoopersAndreja Škofič-KlanjščekDeloitte d.o.oBeta ŠtembalPricewaterhouseCoopersRenata Šterbenc ŠtrusLaw Office Jadek & Pensa d.o.o.Laura ThomsonPricewaterhouseCoopersNives UljanPanalpina Welttransport GmbHMatthias WahlSchönherr Rechtsanwälte GmbH / Attorneys-at-LawAlenka ZaveršekPricewaterhouseCoopersBrigita ŽuničDeloitte d.o.oTina Žvanut MiočLaw Office Jadek & Pensa d.o.o.

S OL OmON I SL A N d SDon BoykinPacific Architects LtdJohn KatahanasSol - LawAndrew RadclyffBarrister & SolicitorRoselle R. RosalesPacific Architects, Ltd.Gregory Joseph SojnockiMorris & Sojnocki Chartered AccountantsGerald StenzilTRADCO Shipping

S OU T h A f R IC ATheo AdendorffKCSARoss AlcockEdward Nathan Sonnenbergs Inc.Mark BadenhorstPricewaterhouseCoopersBay Language InstituteKobus BlignautEdward Nathan Sonnenbergs IncMatthew BonnerBaker & McKenzie LLPLloyd ChaterBowman Gilfillan, member of Lex MundiPaul CoetserBrink Cohen Le RouxHaydn DaviesWebber WentzelPaul De ChalainPricewaterhouseCoopersGretchen De SmitEdward Nathan Sonnenbergs Inc.Tim DesmondGarlicke & Bousfield Inc

acknowledgments 187

Rudolph Du PlessisBowman Gilfillan, member of Lex Mundi.Miranda FeinsteinEdward Nathan Sonnenbergs Inc.Hennie GeldenhuysDepartment of Land AffairsSean GilmourPricewaterhouseCoopersTim Gordon-GrantBowman Gilfillan, member of Lex MundiIgno GouwsWebber WentzelRoelof GrovéAdams & AdamsKing Impex Unathi KondileBowman Gilfillan, member of Lex MundiErle KoometsPricewaterhouseCoopersRenee KrugerWebber WentzelIrvin LawrenceGarlicke & Bousfield IncSam LefafaDepartment of Land AffairsJoão MartinsPricewaterhouseCoopersJoey MathekgaCIPRO ( Companies & IPR Registration Office)Gabriel MeyerDeneys Reitz / Africa LegalAmit ParekhBowman Gilfillan, member of Lex MundiQ & N West Export Trading HouseEamonn QuinnEamonn David Quinn AttorneyAntoinette ReynoldsDepartment of Land AffairsMalaika RibeiroPricewaterhouseCoopersNyasha SamuriwoBowman Gilfillan, member of Lex MundiPeter SandsSDV LtdRichard SheinBowman Gilfillan, member of Lex MundiRob SmorfittChamber of Commerce & IndustriesChris ToddBowman Gilfillan, member of Lex MundiTransUnion ITCJacques van WykCliffe DekkerLlewellyn van WykCSIR

Claire Van ZuylenBowman Gilfillan, member of Lex MundiAllen WestDepartment of Land AffairsSt Elmo WilkenDeneys Reitz / Africa LegalRozalynne WrightWebber Wentzel

SpA I NAllen & Overy LLPAna ArmijoAshurstCristina Ayo FerrándizUría & Menéndez, member of Lex MundiArancha BadilloGarriguesVicente BootelloGarriguesAgustín BouJausasJames BryantOrrick, Herrington & SutcliffeCristina CalvoAshurstAriadna Cambronero GinésUría & Menéndez, member of Lex MundiFrancisco Conde ViñuelasCuatrecasasJaume Cornudella MarquèsLandwell, Abogados y Asesores FiscalesMiguel CruzLandwell, Abogados y Asesores FiscalesFernando de la Puente AlfaroColegio de Resgitradores de la Propiedad y Mercantiles de EspañaAgustín Del Río GaleoteGómez-Acebo & Pombo AbogadosIván Delgado GonzálezPérez - LlorcaMiguel Díez de los RíosBaker & McKenzieRossanna D’OnzaBaker & McKenzieRonald FerlazzoOrrick, Herrington & Sutcliffe LLPAntonio FernándezGarriguesJuan Carlos Fernández Fernández-AvilésSagardoy AbogadosAlicia GamezOrrick, Herrington & Sutcliffe LLPValentín García GonzálezCuatrecasasBorja García-AlamánGarriguesAna GómezMonereo Meyer Marinel-lo Abogados

Juan Ignacio Gomeza VillaNotario de BilbaoIgor KokorevPérez - LlorcaAlfonso Maíllo del ValleSánchez Pintado, Núñez & AsociadosDaniel MarínGómez-Acebo & Pombo AbogadosJorge Martín - FernándezClifford ChanceJosé Manuel MateoGarriguesAndrés Monereo VelascoMonereo, Meyer & Marinel-LoNicolás Nogueroles PeiróColegio de Registradores de la Propiedad y Mercantiles de EspañaAlberto Núñez-Lagos BurgueraUría & Menéndez, member of Lex MundiJose PalaciosGarriguesJuan Manuel Pardiñas ArandaEquifax IbericaDaniel Parejo BallesterosGarrigues Abogados y Asesores TributariosPedro Pérez-Llorca ZamoraPérez - LlorcaJuan Ramon-RamosLandwell, Abogados y Asesores FiscalesEnrique RodriguezAlitus S.A.Iñigo SagardoySagardoy Abogados, member of Ius LaborisPilar Salinas RincónSánchez Pintado, Núñez & AsociadosPablo SantosGómez-Acebo & Pombo AbogadosSönke SchlaichMonereo, Meyer & Marinel-LoRafael SebastiánUría & Menéndez, member of Lex MundiLindsay SimmonsOrrick, Herrington & Sutcliffe LLPJavier SimónBaker & McKenzieCristina SolerGómez-Acebo & Pombo AbogadosGabriel SolísGarriguesJuan SoravillaMonereo Meyer Marinel-lo AbogadosRaimon TagliaviniUría & Menéndez, member of Lex MundiFrancisco TéllezGarrigues Abogados y Asesores Tributarios

Adrián TheryGarriguesAlejandro VallsBaker & McKenzieJuan VerdugoGarriguesFernando VivesGarrigues Abogados y Asesores Tributarios

SR I L A N kAAPLN.P.H. AmarasenaCredit Information BureauChiranga AmirthiahF.J. & G. De Saram, member of Lex MundiManoj BandaraF.J. & G. De Saram, member of Lex MundiSavantha De SaramD.L. & F. De SaramChamari de SilvaF.J. & G. De Saram, member of Lex MundiSharmela de SilvaTiruchelvam AssociatesSadhini EdirisingheF.J. & G. De Saram, member of Lex MundiChampika FernandoTiruchelvam AssociatesSamadh GajaweeraNithya PartnersNaomal GoonewardenaNithya PartnersPriyanthi GuneratneF.J. & G. De Saram, member of Lex MundiRuwanthi Herat-GunaratneNithya PartnersVindya HettigeNithya PartnersDhanushke JayarathneHayleys Agro BiotechKishani JayasooriyaJulius & CreasyTudor JayasuriyaF.J. & G. De Saram, member of Lex MundiInoka JayawardhanaF.J. & G. De Saram, member of Lex MundiMahes JeyadevanPricewaterhouseCoopersHusni JiffryLanka ORIX Securities Pvt LtdJulius & CreasyLAN Management Development ServiceRuvindu ManathungaHIF Logistics (PVT) Ltd.Dian NanayakkaraTiruchelvam AssociatesAsiri PereraMIT Cargo (Pvt) Ltd.Lakshana PereraSudath Perera AssociatesHiranthi RatnayakePricewaterhouseCoopers

Paul RatnayekePaul Ratnayeke AssociatesTiruchelvam AssociatesHarini UdugampolaF.J. & G. De Saram, member of Lex MundiShehara VariaF.J. & G. De Saram, member of Lex MundiCharmalie WeerasekeraSudath Perera AssociatesShashi WeththasingheJulius & Creasy

ST. k I T T S A N d N E v I STrilla Daniel Brantley & AssociatesDepartment of LabourMichella AdrienMichella Adrien Law OfficeNicholas BrisbaneN. Brisbane & AssociatesBertill BrowneSt. Kitts Electricity DepartmentScott CainesFrank B. Armstrong Ltd.Idris Fidela ClarkeFinancial Services DepartmentNeil CoatesPricewaterhouseCoopersKennedy de SilvaCustoms and Excise DepartmentKamesha GrahamWalwynLawRenee GumbsFinancial Services DepartmentRodney HarrisCustoms and Excise DepartmentDollrita Jack-CatoWebster Dyrud MitchellDahlia JosephDaniel Brantley & AssociatesL. Everette MartinEastern Caribbean Central BankAyoub MorancieRoyal Bank of CanadaPatrick PattersonCaribbean Associated AttorneysRandy PrenticeFrank B. Armstrong Ltd.Marscha PrincePricewaterhouseCoopersWarren ThompsonConstsvesVernon S. VeiraVernon S. Veira & AssociatesCharles WalwynPricewaterhouseCoopers

188 doing business 2009

ST. LU C IAThaddeus M. AntoineFrancis & AntoineAisha BaptisteHigh Court RegistryGerard BergasseTropical ShippingDesma F. CharlesRegistry of Companies and Intellectual PropertyPeter I. FosterPeter I. Foster & AssociatesPeterson D. FrancisPeterson D. Francis Worldwide Shipping & Customs Services Ltd.Carol J. GedeonChancery ChambersGordon & Gordon CoAnderson LakeBank of St Lucia LtdBrian LouisyThe St. Lucia Chamber of Commerce Industry and AgricultureDuane C. MarquisNLBA ArchitectsStephen McnamaraMcnamara & Co. Richard PeterkinPricewaterhouseCoopersEldris Pierre-MauricetteTropical ShippingPaul PopoLand RegistryGilroy PultieSt. Lucia Electricity Services Limited (LUCELEC)Margaret Anne St. LouisMinistry of Planning, Development, Environment and HousingGillian Vidal-JulesMinistry of JusticeBrenda M. WilliamsChase, Skeete & Boland

ST. v I NC E N T A N d T h E G R E NA dI N E SKay R.A. Bacchus-BrowneKay Bacchus - Browne ChambersAurin BennettAurin Bennett ArchitectsGraham BollersRegal ChambersEvelyn CambridgeDougie’s Customs & Shipping AgencyParnel R. CampbellCampbell’s ChambersMira E. CommissiongEquity ChambersPaula E. DavidSaunders & HugginsStanley DeFreitasDefreitas & AssociatesBernadine DublinLabour DepartmentMarlene EdwardsCampbell’s Chambers

Theona R. Elizee-StapletonCommerce & Intellectual Property Office (CIPO) Tamara Gibson-MarksHigh Court RegistraryVenessa GibsonNational Commercial Bank (SVG) Ltd. Stanley HarrisSt. Vincent Electricity Services Limited VINLECCharleston H. JacksonDr. Lewis Law ChambersLeroy JamesCustoms AuthoritySean JoachimCaribTransBrenan B. KingEquinox Marine Surveying & ConsultingRosann N.D. KnightsRegal ChambersErrol E. LayneErrol E. Layne ChambersLinton A. LewisDr. Lewis Law ChambersAndrea Young LewisCommerce & Intellectual Property Office (CIPO)Clairmonte LynchCustoms AuthorityMoulton MayersMoulton Mayers ArchitectsSabrina NeehallScotiabankKathy-Ann NoelSaunders & HugginsFloyd A. PattersonPannell Kerr ForsterRichard PeterkinPricewaterhouseCoopersMaria ReeceScotiabankNicole O.M. SylvesterCaribbean International Law FirmGertel ThomHigh Court KingstownL.A. Douglas WilliamsLaw Firm of Phillips & WilliamsArthur F. WilliamsWilliams & WilliamsSteve J. WyllieSt. Vincent Electricity Services Limited VINLEC

SU dA NOmer Abdel AtiOmer Abdel Ati SolicitorsAbdullah AbozaidLaw Office of Abdullah A. AbozaidMohamed Ibrahim AdamDr. Adam & AssociatesJamal Ibrahim AhmedAttorney-at-LawAshraf A.H. El NeilMahmoud Elsheikh Omer & Associates Advocates

Tariq Mohmoud Elsheikh OmerMahmoud Elsheikh Omer & Associates AdvocatesYassir ElsiddigMarwaco for Medical & Chemical Imports Ltd.Kastaki S. GanbertK.S. Ganbert & Sons Ltd.Osman Mekki AbdurrahmanHLCSMekki OsmanHLCSOsman OsmanHLCSAmal SharifMahmoud Elsheikh Omer & Associates AdvocatesAbdel Gadir WarsamaDr. Abdel Gadir Warsama Ghalib & Associates Legal FirmTag Eldin Yamani SadigMontag Trading & Engineering Co. Ltd.

SU R I NA m EG. Clide CambridgeParamaribo Custom Broker & PackerAnoeschka DebipersadA.E. Debipersad & AssociatesMarcel K. EyndhovenN.V. Energiebedrijven SurinameCarel van HestArchitectHakrinbank N.V. Johan KasteleinKDV ArchitectsStanley MaricaAdvokatenkantoor Marica Law Firm MaricaAnouschka NabibaksBDO AbrahamsRaijmann & PartnersB.M. OemrawN.V. Global ExpeditionAngèle J. Ramsaransing-KargBDO AbrahamsRaijmann & PartnersAdiel SakoerN.V. Global ExpeditionInder SardjoeN.V. Easy ElectricAlbert D. SoedamahSoedamah & AssociatesRadjen A. SoerdjbalieNotariaat R.A. SoerdjbalieJennifer van Dijk-SilosLaw Firm Van Dijk-SilosM.E. van Genderen-RelyveldHigh Court of JusticeJ.R. von NiesewandHigh Court of JusticePerry D. WolframBroCad N.V.

S wA z I L A N dVincent GaleromeloeTransUnion ITC

Tina Phumlile KhozaMunicipal Council of ManziniPaul LewisPricewaterhouseCoopersAndrew LinseyPricewaterhouseCoopersC.J. LittlerC.J. Littler & Co.Jerome NdzimandzeSpeed Limit ConstructionJosé RodriguesRodrigues & AssociatesP.M. ShilubaneP.M. Shilubane & AssociatesMahene ThwalaThlwawa AttorneysBradford Mark WalkerBrad Walker Architects

S w E dE NMats BerterMAQS Law FirmLinda Broström-CabreraPricewaterhouseCoopersRoger GavelinPricewaterhouseCoopersOlof HallbergAdvokatfirman LindahlEmil HedbergAdvokatfirman Vinge KB, member of Lex MundiPetter HolmGärde Wesslau AdvokatbyråBengt KjellsonLantmäterietChristoffer MonellMannheimer Swartling AdvokatbyråKarl-Arne OlssonGärde Wesslau AdvokatbyråMattias ÖrnulfHökerberg & Söderqvist Advokatbyrå KBCarl ÖstringMagnussonPatrik OttosonMAQS Law FirmPanalpina ABJesper SchönbeckAdvokatfirman Vinge KB, member of Lex MundiOdd SwartingSetterwalls Advokatbyrå

S w I T z E R L A N dPeter R. AltenburgerAltenburgerRashid BaharBär & Karrer AGBeat M. BartholdFroriep RenggliMarc BernheimStaiger Schwald & PartnerBernhard G. BurkardNotariat Bernhard Burkard

Mauro CavadiniBrunoni Molino Mottis AdamiRobert P. DesaxPricewaterhouseCoopersCyrill DiemSuzanne EckertWenger PlattnerOlivier HariSchellenberg WittmerJakob HoehnPestalozzi Lachenal Patry, member of Lex MundiUeli HuberHomburgerDavid HürlimannCMS von Erlach Henrici AGVincent JeanneretSchellenberg WittmerHanspeter KlaeyWassilos LytrasAPM Global Logistics Switzerland Ltd.Christian P. MeisterNiederer Kraft & FreyValerie MeyerNiederer Kraft & FreyAndrea MolinoBrunoni Molino Mottis AdamiGeorg NaegeliHomburgerGema OlivarElena SampedroSchellenberg WittmerDaniel SchmitzPricewaterhouseCoopersDaniel SteudlerSwisstopo, Directorate for Cadastral SurveyingBarbara Stöckli-KlausFroriep RenggliAndrin WaldburgerPricewaterhouseCoopersZEK Switzerland

Sy R IAMazen Abo NasrYaser Hmedan Law Office.Sulafah AkiliMinistry of Economy & TradeMouazza Al AshhabAuditing Consulting Accounting CenterHani Al Jaza’riSyrian Arab Consultants Law OfficeRawaa Al MidaniMinistry of Trade & EconomyAbd Anaser Al SalehSbanehAlissar Al-AhmarAl-Ahmar & PartnersNabih AlhafezSFS (Speed Forward Shipping)Bisher Al-HoussamiAL-ISRAA Int’l Freight Forwarder

acknowledgments 189

Rasem Al-IkhwanHome Textile CompanyWasim AnanYaser Hmedan Law Office.Nasim AwadLegality - Lawyers & ConsultantsKaram I. BecharaBank AudiHani BitarSyrian Arab Consultants Law OfficeRiad DaoudiSyrian Arab Consultants Law OfficeLina El-HakimHakim Law FirmYoussef El-HakimHakim Law FirmWael HamedYaser Hmedan Law Office.Abdul Raouf HamwiCivil Engineering OfficeBashir HazaMinistry of Trade & EconomyYaser HmedanYaser Hmedan Law Office.Ibrahim IbrahimMinistry of Trade & EconomyJoumana JabbourAttorney-at-LawAntoun JoubranSyrian Arab Consultants Law OfficeOsama KarawaniKarawani Law OfficeRaed KarawaniKarawani Law OfficeFadi KardousKardous Law OfficeMazen N. KhaddourLaw Office of M. Khaddour & AssociatesSalah KurdyYaser Hmedan Law Office.Moussa MitryUniversity of Damascus / Louka & Mitry Law OfficeGabriel OussiSyrian Arab Consultants Law OfficeHousam SafadiSafadi BureauMaya SalehYaser Hmedan Law Office.Samer SultanSultans Law

TA I wA N , C h I NAVictor ChangLCS & PartnersJohn ChenFormosa TransnationalNicholas V. ChenPamir Law GroupDin Shin ChenSupertech Consultants International

Paul F. ChenSupertech Consultants InternationalFrances F.Y. ChenTai E International Patent & Law OfficeYu-Li ChenTaiwan Shihlin District CourtEdgar Y. ChenTsar & Tsai Law FirmTina ChenWinkler PartnersChun-Yih ChengFormosa TransnationalAbraham ChengLexcel PartnersYu-Chung ChiuMinistry of The InteriorJulie C. ChuJones DaySteven GoPricewaterhouseCoopersMay HanTai E International Patent & Law OfficeYuling HsuFormosa TransnationalTony HsuPamir Law GroupBarbara HsuSDV Ltd. Robert HsuSDV Ltd.Inu HsuTaipowerT.C. HuangHuang & PartnersMargaret HuangLCS & PartnersJoanne HungYangming PartnersZue Min HwangAsia World Engineering & Construction Co.Charles HwangYangming PartnersNathan KaiserWenfei LawWen-Horng KaoPricewaterhouseCoopersLawrence LeeHuang & PartnersMichael D. LeePamir Law GroupPoching LeeWenfei LawChih-Shan LeeWinkler PartnersHung-Lieh LiangPricewaterhouseCoopersTory C.T. LiaoTai E International Patent & Law OfficePerkin T.Y. LiawTai E International Patent & Law OfficeMing-Yen LinDeep & Far, Attorneys-at-Law

Jeffrey LinJoint Credit Information CenterRich LinLCS & PartnersEmily LinPamir Law GroupYishian LinPricewaterhouseCoopersFrank LinRexmed Industries Co., Ltd.Youlanda LiuPamir Law GroupCharlotte LiuPricewaterhouseCoopersCatherine LiuSDV Ltd.Julia LiuSDV Ltd.Jennifer LoPricewaterhouseCoopersMike LuLexcel PartnersLloyd G. Roberts IIIWinkler PartnersMichael SchreiberYangming PartnersJasmine C. ShenPamir Law GroupTanya Y. TengHuang & PartnersBee Leay TeoBaker & McKenzieC.F. TsaiDeep & Far, Attorneys-at-LawEric TsaiPuhua & Associates, PricewaterhouseCoopers Legal ServicesRita TsaiAPLJoe TsengLCS & PartnersRichard WatanabePricewaterhouseCoopersRobin J. WinklerWinkler PartnersMain-Main WuAsia World Engineering & Construction Co.Pei-Yu WuBaker & McKenzieQuiao-ling WuDeep & Far, Attorneys-at-LawShin Mei WuJoint Credit Information CenterEcho YehLexcel PartnersAndrew YehPanalpinaShih-Ming YouMinistry of The Interior

TAj I k I STA NBakhtiyor AbdulhamidovAkhmedov, Azizov & Abdulhamidov Attorneys

Ardak AiyekeyevaPricewaterhouseCoopersShavkat AkhmedovAkhmedov, Azizov & Abdulhamidov AttorneysDilshod AlimovUSAID/BEI, Pragma CorporationAbdulbori BaybayevLex Law FirmFaridun BoboevGolden Lion Group CompaniesSergey ChetverikovPricewaterhouseCoopersAdkham ErgashevIFCCourtney FowlerPricewaterhouseCoopersElena KaevaPricewaterhouseCoopersAbdulkhamid MuminovPricewaterhouseCoopersMizrobiddin NugmanovGlobalink Logistics GroupMadina NurmatovaTajikistan BEE - SME Policy ProjectZarina OdinaevaIFCManuchehr RakhmonovUSAID/BEI, Pragma CorpNurali ShukurovUSAID/BEI, Pragma CorpDjasurbek TeshaevGolden Lion Group CompaniesVictoria VictorovaIFCWendy Jo WernerIFC

TA N z A N IAPatrick AcheMkono & Co.Krista Bates van WinkelhofFK Law ChambersSteven de BackerMkono & Co.Santosh GajjarSumar Varma AssociatesFarija GhikasREX AttorneysChristopher GiattasREX AttorneysEve Hawa SinareREX AttorneysJohnson JassonJohnson Jasson & Associates AdvocatesNgwaru MaghembeMkono & Co.Victoria Lyimo MakaniREX AttorneysBruno MarilhetSharbathoTabitha MaroREX AttorneysKen MkondyaREX Attorneys

Nimrod MkonoMkono & Co.Angela MndolwaFK Law ChambersArafa MohamedREX AttorneysChris MsuyaHorwarth TanzaniaLugano J.S. MwandamboREX AttorneysShabani MwatawalaPSM Architects Co. Ltd.Alex Thomas NgulumaREX AttorneysGilbert NyantanyiMkono & Co.Conrad NyukuriPricewaterhouseCoopers Legal ServicesAdalbert RusagaraBreakthrough HoldingsCharles R.B. RwechunguraREX AttorneysRishit ShahPricewaterhouseCoopersGeoffrey SikiraTanganyika Law SocietyEve Hawa SinareREX AttorneysMohamed H. SumarSumar Varma AssociatesDavid TarimoPricewaterhouseCoopersMustafa TharooRingo & Associates, member of the Africa Legal Network

T hA I L A N dAllen & OveryKhunying Natthika Wattanavekin AngubolkulEastern Sugar and Cane Company LimitedJanist AphornratanaPricewaterhouseCoopersAngsurus AreekulThai Contractors association under H.M. The King’s PatronageChalee ChantanayingyongSecurities & Exchange CommissionPhadet CharoensivakornNational Credit Bureau Co., Ltd.Thunyaporn ChartisathianSiam Premier International Law Office Ltd.Chinnavat ChinsangaramWhite & CaseJohn FotiadisTilleke & Gibbins International Ltd., member of Lex MundiSeetha GopalakrishnanPricewaterhouseCoopersVira KammeeSiam City Law Offices Ltd.Yingyong KarnchanapayapTilleke & Gibbins International Ltd., member of Lex Mundi

190 doing business 2009

Sakares KhamwaleeKomkrit KietduriyakulChaiyut KumkunCustoms Standard Procedure and Valuation DivisionLawPlus Ltd.William LehaneSakchai LimsiripothongWhite & CasePratchayapa MahamontreeSiam City Law Offices Ltd.Anawat MalawanVickery& Worachai Ltd.Douglas D. MancillDeaconsPauline A. ManzanoPricewaterhouseCoopersSteven MillerMayer Brown JSM, member of Lex MundiKulachet NanakornWhite & CaseThawatchai PittayasophonSecurities and Exchange CommissionViro PiyawattanamethSompong PongsakulrangseeMetropolitan Electricity AuthorityCynthia M. PornavalaiTilleke & Gibbins International Ltd., member of Lex MundiSupan PoshyanandaSecurities and Exchange CommissionChanet PrecharonasetAPL Logistics Services Ltd.Sudthana PuntheeranurakNational Credit Bureau Co., Ltd.Michael RamirezTilleke & Gibbins International Ltd., member of Lex MundiPiyanuj RatprasatpornTilleke & Gibbins International Ltd., member of Lex MundiDussadee RattanopasThavorn RujivanaromPricewaterhouseCoopersMaythawee SarathaiMayer Brown JSM, member of Lex MundiKowit SomwaiyaLawPlus Ltd.Rachamarn SuchitchonSecurities and Exchange CommissionPicharn SukparangseeSiam City Law Offices Ltd.Chusert SupasitthumrongTilleke & Gibbins International Ltd., member of Lex MundiOrnjira TangwongyodyingPricewaterhouseCoopersKrisada ThamviriyarakChodthanawat Co., Ltd

Alongkorn TongmeeTilleke & Gibbins International Ltd., member of Lex MundiPaisan TulapornpipatBlue Ocean Logistics Co., Ltd.Pattara VasinwatanapongVickery& Worachai Ltd.Harold K. Vickery Jr.Vickery & Worachai Ltd.Pimvimol VipamaneerutTilleke & Gibbins International Ltd., member of Lex MundiAvoot WannvongOffice of the Public Sector Development CommissionKobkarn WattanavrangkulToshiba Co. LtdSomsak WitnalakornMetropolitan Electricity Authority

T I mOR- L E ST ECandido da ConceiçãoUSAIDRoberto MonteiroSDVCornelio PachecoJVK International MoversTjia Soh SiangTjia & Tchai AssociatesFrancisco SoaresServiço do Imposto de Timor Leste

TO G OBolloré DTI - SDVJean-Marie AdenkaCabinet AdenkaDa-Blece Afoda-SebouOrdre National des Architectes du Togo,(ONAT)Kokou Gadémon AgbessiCabinet LucreatifKafoui AgboyiborCabiet Me Yawovi AgboyiboMartial AkakpoSCP Martial AkakpoAdzewoda AmetsiagbeDirection Générale de l’Urbanisme et de l’HabitatKokou Darius AtsooSCP Martial AkakpoPhilippe AttohSCP Martial AkakpoSylvanus Dodzi AwuteyCabinet LucreatifJonathan DarbouxBCEAOFatimatou Zahra DiopBCEAOFoli Doe-BruceA.U.D.E.P. InternationalKoffi Joseph DogbeviCabinet LUCREATIFFirmin Kwami DzonoukouNotaire

Sonhaye 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 Galolo Soedjede, avocat au Barreau du Togo

TONG AInoke AfuDateline Shipping & Travel Ltd.Ramsay R. DalgetyTonga Electric Power BoardFine TohiDateline Shipping & Travel Ltd. William Clive EdwardsLaw OfficeAisake EkeMinistry of FinanceSione EtikaEtika Law OfficeAnthony FordSupreme CourtSalesi FotuLand RegistryL. Aloma JohanssonR. Albin Johansson & Co. Public Accountants and Business ConsultantsLusio Lausi’iMinistry of Labor, Commerce and IndustriesMaliu MafiIsland Enterprises Ltd.Mele Mafi OtuafiLee MillerWaste Management Ltd.Laki M. NiuLaki Niu Offices

Samiuela M. PaluMagistrate’s CourtSiaosi Peleki MoalaMinistry of WorksSipiloni RaasJaimi Associates - ArchitectsDavid ReesbyFletcher Royco Joint VentureIan SkeltonShoreline Distribution Ltd.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.

T R I N I dA d A N d TOBAG OAndre BassThe Fast Freight Group Steve 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 RagoonathPricewaterhouseCoopers

Mark RamkerrysinghFitzwilliam Stone Furness-Smith & MorganRamdath Dave RampersadR.D. Rampersad & Co.Danzel ReidTrinidad & Tobago Electricity CommissionBryan RooplalEmployers’ Consultative Association of Trinidad and 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 Mundi

T U N I SIASamir AbdellyAbdelly & AssociesMonêm AchourAchour & AssociatesMokhtar AmorSociété Tunisienne de l’Electricité et du GazMohamed Moncef BarouniACRAdly BellaghaAdly Bellagha & AssociatesMohamed Ben AbdallahAgence de Promotion de l’IndustrieHend Ben AchourAdly Bellagha & AssociatesRafika Ben Aissa BouslamaMinistère de la JusticeOthman Ben ArfaSociété Tunisienne de l’Elecricite et du GazIsmail Ben FarhatAdly Bellagha & AssociatesBéatrice Ben HassenSLTC Graveleau, Dachser GroupElyès Ben MansourAvocats Conseils AssociésMiriam Ben RejebPricewaterhouseCoopers Legal ServicesKamel Ben SalahGide Loyrette Nouel, member of Lex MundiAbdelfattah BenahjiFerchiou & Associés Meziou KnaniBelkacem BerrahTribunal de 1ère Instance de TunisManel BondiPricewaterhouseCoopersSalaheddine Caid EssebsiCE&P Law Firm

acknowledgments 191

Salma ChaariAbdelly & AssociesFaouzi CheikhBanque CentraleAbdelmalek DahmaniDahmani Transit InternationalEric DouaySDVMohamed Lotfi El AjeriAvocat a la Cour et mediateur agree par le B.B.MCMourad El ArouiAmen BankYassine El HafiAdly Bellagha & AssociatesFaïza FekiBanque CentraleAbderrahmen FendriPricewaterhouseCoopersYessine FerahCE&P Law FirmAmel FerchichiGide Loyrette Nouel, member of Lex MundiNoureddine FerchiouFerchiou & associés Meziou KnaniAfif GaigiAvocats Conseils AssociésLamia HarguemGide Loyrette Nouel, member of Lex MundiInstitut d’Economie QuantitativeBadis JedidiGide Loyrette Nouel, member of Lex MundiNajla JeziACRSami KallelKallel & AssociatesAdlene KooliComete EngineeringMinistère du Développement et de la Coopération InternationaleAmina LarbiGide Loyrette Nouel, member of Lex MundiMohamed LouzirCabinet M.S. LouzirMabrouk MaalaouiPricewaterhouseCoopersSlim MaloucheMalouche law FirmKhaled MarzoukRépublique Tunisienne Centre Informatique du Ministere des FinancesMohamed Ali MasmoudiPricewaterhouseCoopers Legal ServicesSarah MebezaaComete EngineeringRadhi MeddebComete EngineeringFaouzi MiliMili and Associates

Hedidar MoufidaAgence de Promotion de L’IndustrieMohamed Taieb MrabetBanque CentraleAhmed OuerfelliLegal and Judicial research CentreImed TanazeftiGide Loyrette Nouel, member of Lex MundiRachid TmarPricewaterhouseCoopers Legal ServicesAmine TurkiOrdre des Architectes de TunisieAnis WahabiAWT Audit & ConseilSebai YoussefRépublique Tunisienne, Ministère de L’Intérieur et du développement localMohamed Ali MasmoudiPricewaterhouseCoopers Legal Services

T U R k E yMelike AkanMehmet Gün & Co.Ceyda AkbalTurunç Law OfficeMelis AkkurtBener Law Office, member of Ius LaborisMiray AkovalıgilPekin & Pekin, member of Lex Mundi, member of SEE LegalCeren AktaşPricewaterhouseCoopersBora AktürkAktürk & Çetiner ABMehmet AlakasAlaclothDuygu AlkanAlkan Deniz Mavioğlu Dilmen Law OfficeMustafa AlperYASED - International Investors AssociationArda AlposkayDevres Law officeUğur AmasyaAmasya Law OfficeMelsa AraratCorporate Governance Forum of Turkey, Sabanci UniversityŞeref Can AratMehmet Gün & Co.Naci ArkanMinistry of FinanceÖzen AtihanPekin & Pekin, member of Lex Mundi, member of SEE LegalPınar AybekBener Law Office, member of Ius LaborisLevent AydaşAydaş Liman KurmanYasemin AydoğmuşMehmet Gün & Co.

Elvan Aziz BikmenPaksoy & Co. Law FirmDerya Baksı PekyalçınTarlan & Pekyalçın Law OfficeSelin BarlakPaksoy & Co. Law FirmBurçin BarlasAlkan Deniz Mavioğlu Dilmen Law OfficeCansel BaydinçHerguner Bilgen OzekeErim BenerBener Law Office, member of Ius LaborisYvonne BensasonMehmet Gün & Co.Sinan BorovalıPekin & Pekin, member of Lex Mundi, member of SEE LegalTuba Burcu SenelTurkish Confederation of Employer AssociationsGulnur CamcıSomay Hukuk BurosuEsin ÇamlıbelTurunç Law OfficeCan CankoPekin & Pekin, member of Lex Mundi, member of SEE LegalM. Fadlullah CerrahoğluCerrahoğlu Law FirmF. Şebnem ÇetinerAktürk & Çetiner ABFikret ÇetinkayaKPMG Yetkin Ymm A.ŞGulnisa CoşkunPekin & Pekin, member of Lex Mundi, member of SEE LegalEbru DabbaghTurunç Law OfficeKürşat DemirezenICT International TradingOrkun DenizKredit Kayit BureauEda DenizeAlkan Deniz Mavioğlu Dilmen Law OfficeRüçhan Derici3e Danışmanlık Ltd. Şti.Emine DevresDevres Law officeBaşak DiclehanKPMG Yetkin Ymm A.ŞOnur DönmezOrhaner Law OfficeDilara DumanSarıibrahimoğlu Law OfficeErdem EgemenPricewaterhouseCoopersMurat EmirhanoğluKPMG Yetkin Ymm A.ŞSedat EratalarDeloitte & ToucheGökben Erdem DiricanPekin & Pekin, member of Lex Mundi, member of SEE Legal

Esin ErtekPricewaterhouseCoopersLuc FourcadeSDV - Horoz LogisticsHakkı GedikHerguner Bilgen OzekeArman GezerDeloitte & ToucheSait GözümDeloitte & ToucheAli GözütokPekin & Pekin, member of Lex Mundi, member of SEE LegalHakan GüleçyuzUltrasonik Ltd.Onur GülsaranCerrahoğlu Law FirmRıfat GünayCentral BankA. Feridun GüngörErnst & YoungHande HameviPekin & Pekin, member of Lex Mundi, member of SEE LegalŞebnem IşıkMehmet Gün & PartnersOğuz KainPekin & Pekin, member of Lex Mundi, member of SEE LegalEgemen KaradumanErnst & YoungOzan KaradumanMehmet Gün & Co.Ekin KavukçuoğluDeloitte & ToucheGözde KayacıkPekin & Bayar Law FirmBetül KencebayYASED - International Investors AssociationÖzlem KızılÇakmak Avukatlık BürosuÖzcan KoçGulhan MarbleSertak KokenekBener Law Office, member of Ius LaborisCumhur KöseoğluKentsel Machinery Co. Ltd.Cengiz KoyuncuTektron Dış Tic. Ltd. Şti.Kürşat KunterCentral Bank Burcak KurtSomay Hukuk BurosuAlpaslan Hamdi KuzucuoğluIstanbul Metropolitan MunicipalityAltan LimanAydaş Liman KurmanKoshy MathaiIMFOrhan Yavuz MavioğluAlkan Deniz Mavioğlu Dilmen Law OfficeRana Mazlum Yılmaz Yilmaz Law Offices

Lerzan NalbantoğluTurunç Law OfficeYılmaz NalçakarMed Shipping Logistics Transport & Trade Ltd. CorporationJacques NaudinSDV - Horoz LogisticsZeynephan OğuzCerrahoğlu Law FirmFahri OkumuşCentral BankŞebnem ÖnderÇakmak Avukatlık BürosuErtaç ÖnerThe Chamber of Architects of TurkeyÇağlayan Orhaner DündarOrhaner Law OfficeSelin ÖzbekOzbek Attorneys at LawSelin ÖzdoğanCerrahoğlu Law FirmEkin Vukçuoğlu ÖzgülsenDeloitte & ToucheFunda ÖzselBener Law Office, member of Ius LaborisTuba ÖzsezenYASED - International Investors AssociationAlaattin ÖzyürekInvestment Support and Promotion Agency of TurkeyFerhat PekinPekin & Bayar Law FirmÇağıl Şahin BiberPricewaterhouseCoopersBilge SaltanDülger Law FirmHasan SarıçiçekKPMG Yetkin Ymm A.ŞSelim SarıibrahimoğluSarıibrahimoğlu Law OfficeMustafa SerdaroğluPekin & Pekin, member of Lex Mundi, member of SEE LegalAyşe SertÇakmak Avukatlik BürosuUfuk SoğütlüoğluDeloitte & ToucheSera SomaySomay Hukuk BurosuEmine SönmezPricewaterhouseCoopers Legal DepartmentNaz TamerMehmet Gün & Co.Aylin TarlanTarlan & Pekyalçın Law OfficeBülent TaşMinistry of FinanceGüzel TokerPricewaterhouseCoopersFiliz ToprakMehmet Gün & Partners

192 doing business 2009

Şule TunalıSalkim Tarim Ürünleri San. ve Tic. Ltd. Şti.Turkish Industrialists’ and Businessmen’s Association (TUSIAD)Noyan TurunçTurunç Law OfficeIbrahim TutarPenetra Consulting and AuditingEbru TuygunDeloitte & ToucheGökçe UcuzalBener Law Office, member of Ius LaborisTuğçe UğurluHerguner Bilgen OzekeArzu UluçCentral BankHilal ÜnalGokser Machine LtdFurkan ÜnalPGlobal Advisory Services Ltd. Begüm YavuzdoğanMehmet Gün & PartnersBanyu Yılmaz Union of Chambers and Commodity ExchangesAsım Serdar YılmazÇakmak Avukatlik BürosuHülya YılmazDeloitte & ToucheCağatay YılmazYilmaz Law OfficesAylin YontarCerrahoğlu Law FirmMurat YülekPGlobal Advisory Services Ltd. Serap ZuvinSerap Zuvin Law Offices

U G A N dAJoachim AlinaitweShonubi, Musoke & Co. AdvocatesJoseph BaliddawaPricewaterhouseCoopersWalugembe ChristopherMMAKS AdvocatesFrederick M.S Egonda-NtendeHigh CourtMoses Jurua AdrikoMMAKS AdvocatesFrancis KamulegeyaPricewaterhouseCoopersJohn Fisher KanyemibwaKateera & Kagumire AdvocatesPhillip KarugabaMMAKS AdvocatesEdwin KarugireKiwanuka & Karugire AdvocatesJim KasigwaPricewaterhouseCoopersVincent KatutsiKateera & Kagumire Advocates

Peter KaumaKiwanuka & Karugire AdvocatesSophie KayembaPricewaterhouseCoopersRobert KiggunduArch Forum Ltd.Geoffrey KiryabwireJusticeKiryowa KiwanukaKiwanuka & Karugire AdvocatesRobert KomakecArch Forum Ltd.Eeshi KutuguPricewaterhouseCoopersJames KyazzeShonubi, Musoke & Co. AdvocatesJoseph LuswataSebalu & Lule Advocates and Legal ConsultantsRobinah LutaayaPricewaterhouseCoopersBen LuwumBVL & Co. John MpambalaKampala City CouncilPaul Frobisher MugambwaPricewaterhouseCoopersSimon MuhumuzaKampala City CouncilCornelius MukiibiC. Mukiibi Sentamu & Co.Fatuma NabulimeSDV Transami Ltd.Plaxeda NamirimuPricewaterhouseCoopersRachel NansikombiPricewaterhouseCoopersDiana NinsiimaMMAKS AdvocatesAlex RezidaNangwala, Rezida & Co. AdvocatesKenneth RutaremwaKateera & Kagumire AdvocatesAli SengendoMwebe, Sebaggala & Co.Stephen SerunjogiKateera & Kagumire AdvocatesAlan ShonubiShonubi, Musoke & Co. AdvocatesManish SiyaniSeyani Brothers & Co. (U) LtdParbat SiyaniSeyani Brothers & Co. (U) LtdSebadduka SwaibuShaba Motors Ltd.Godfrey ZziwaMuwanguzi, Zziwa & Musisi Advocates

U k R A I N EOleg Y. AlyoshinVasyl Kisil & Partners

Sasha AndroschukGrischenko & PartnersAleksandra AndroschykGrischenko & PartnersAndrey AstapovAstapov Lawyers International Law GroupOlga BalytskaDLA PiperRon J. BardenPricewaterhouseCoopersIgor BessonovFlorentin BlancIFCTimur BondaryevArzinger & Partners International Law FirmTatiana BuchkoShevchenko Didkovskiy & PartnersIgor DankovPricewaterhouseCoopersVladimir DidenkoPricewaterhouseCoopersEugene FreyukIlyashev & PartnersKaryna GorovayaInternational Law OfficesKseniya GuretskayaInternational Law OfficesLesia IakovenkoIFCSanjar IbragimovIFCNataliya KhutoryanetsZamorska & Partners LLCAndriy KirmachChadbourne & Parke LLPKateryna KokotThe Silecky FirmSergei KonnovKonnov & SozanovskyMaksym KopeychykovIlyashev & PartnersKseniya KoryukalovaKonnov & SozanovskyTatyana KuzmenkoAstapov Lawyers International Law GroupBorys LobovykKonnov & SozanovskyValeriy LukinovVenissa Ltd.Mikhail MalkovDmitry MaximovRem Shipping Ltd. Vadym MizyakovShevchenko Didkovskiy & PartnersaghNatalya MyroshnychenkoInternational Law OfficesSergiy OnishchenkoChadbourne & Parke LLPKateryna OnulIFCDmytro OrendaretsArzinger & Partners International Law Firm

Oleksandr PadalkaShevchenko Didkovskiy & PartnersMagdalena PatrzykPricewaterhouseCoopersOlexiy V. PokotyloHannes Snellman, Attorneys-at-Law Ltd.Sava P. PoliakovGrischenko & PartnersVitaliy PravdyukKonnov & SozanovskyAnna PutintsevaChadbourne & Parke LLPDmitry PyatachenkoIFCMarina SavchenkoAstapov Lawyers International Law GroupOlga SerbulLaw Firm IP & C. Consult LLCMykhailo ShchitkaVasyl Kisil & PartnersOlga ShumikhinaGrischenko & PartnersMarkian B. SileckyThe Silecky FirmSvitlana SileckyThe Silecky FirmAnna SisetskaVasil Kisil & PartnersArtem SkorobogatovInternational Law OfficesOleksander SubbotinArzinger & Partners International Law FirmIryna TelychkoGrischenko & PartnersOleg VusochinskiyGrischenko & PartnersTetyana VydoboretsKonnov & SozanovskyAnna YakubenkoPricewaterhouseCoopersOlexiy YanovLaw Firm IP & C. Consult, LLCTatiana ZamorskaZamorska & Partners LLCSergiy ZhekaChadbourne & Parke LLP

U N I T E d A R A B E m I R AT E SAllen & Overy LLPTaleb Abdel Karim JafarDubai MunicipalityDaoud Abdel Rahman Al-HajriDubai MunicipalityMohamed Ahmed SalehDubai MunicipalityMahmood Al BastakiDubai TradeRasha Al SaeedBaker Botts LLPSaeed Al-HamizCentral Bank

Ashraf AliGolden Building Materials TradingSaaran AlshammariJubail PearlKhaled AminShalakany Law Office, member of Lex MundiAli AwaisBaker Botts LLPJennifer BibbingsTrowers & HamlinsSalmeen Dahi Bin SalmeenDubai MunicipalityLisa DaleAl Tamimi & Co.Precilla D’SouzaAl Tamimi & Co.Sydene HelwickAl Tamimi & Co.Zaid KamhawiEmcreditManijeh KhanShalakany Law Office, member of Lex MundiSuneer KumarAl Suwaidi & Co.Ravi KumarDubai TradeJohn KunjappanMaersk LineMohamed Mahmood MashroomDubai MunicipalityKhulood ObaidYasser OmarShalakany Law Office, member of Lex MundiIqbal PedhiwalaSilk Bridge Trading EstHenrik PetersenMaersk Kanoo LLCDean RolfePricewaterhouseCoopersLuke SajanDamcoMunir SubohAbu-Ghazaleh LegalNeil TaylorMariel YardPricewaterhouseCoopersNatasha ZahidBaker Botts LLP

U N I T E d k I NG d OmAllen & Overy LLPKon AsimacopoulosKirkland & Ellis LLPJon AtkeyHer Majesty’s Land RegistryNick BenwellSimmons & SimmonsGeorgie BlythPricewaterhouseCoopers Legal Services LLPBecky BormanPricewaterhouseCoopersTechia BraveboyCleary Gottlieb Steen & Hamilton LLP

acknowledgments 193

Penny BrucePricewaterhouseCoopers Legal LLPRichard Collier-KeywoodPricewaterhouseCoopersSimon CooksonAshurstLaura CramAshurstDavid CrosthwaiteDavis Langdon LLPShreya DamodaranCleary Gottlieb Steen & Hamilton LLPKirsten DettmanlSimmons & SimmonsAaron EspinCleary Gottlieb Steen & Hamilton LLPNick FrancisPricewaterhouseCoopersPaul GilbertFiners Stephens Innocent LLPHelen GortySimmons & SimmonsLynn HiestandSkadden, Arps, Slate, Meagher & FlomNeville HowlettPricewaterhouseCoopersStefano IacomelliIosto International Services LTDSimon JayCleary Gottlieb Steen & Hamilton LLPNistha Jeram-DavePricewaterhouseCoopers Legal LLPTam JohnAddison Technology LtdGillian Key-ViceExperian Ltd.Shinoj KoshyCleary Gottlieb Steen & Hamilton LLPKwame AsamoahHW Chartered AccountantsKristi LehtisSimmons & SimmonsEmma MalkinWeil, Gotshal & MangesChristopher MallonSkadden, Arps, Slate, Meagher & FlomCharles MayoSimmons & SimmonsDavid McCulloghTPS ConsultancyJohn MeadowsHM Land Registry, England & WalesAlison MurrinAshurstLyndon NorleyKirkland & Ellis LLPOludare OmoyayiConjor Investment Ltd.Fiona PattersonSimmons & Simmons

Christian PilkingtonSkadden, Arps, Slate, Meagher & FlomSecurity Foiling LimitedAndrew ShutterCleary Gottlieb Steen & Hamilton LLPKatherine StonesWeil, Gotshal & MangesLance TerryGlanvilles SolicitorsPaul TimminsApproved Inspector Services LimitedAndrew van der LemBetter Regulation ExecutiveMaria-Eleni VlachakouPricewaterhouseCoopersSally WillcockWeil, Gotshal & Manges

U N I T E d STAT E SStephen AndersonPricewaterhouseCoopersBirute AwasthiCompetent Amerinde ConsolidatedAsheet AwasthiFortune Law GroupLuke A. BarefootCleary Gottlieb Steen & Hamilton LLPDonald BernsteinWalter BobadillaAgouti Construction Consulting, LLC.Agne CeskeviciuteFortune Law GroupVictor ChiuCleary Gottlieb Steen & Hamilton LLPRichard ConzaCleary Gottlieb Steen & Hamilton LLPJean Pierre de NesBollore – SDVJoshua L. DitelbergSeyfarth Shaw LLPLindsay DunnCraig EiseleTrans-African Development Strategies, L.L.C.Julija GecaiteCompetent Amerinde ConsolidatedBenjamin E. GehrtSeyfarth Shaw LLPLindsee P. GranfieldCleary Gottlieb Steen & Hamilton LLPSteven HorowitzCleary Gottlieb Steen & Hamilton LLPMonika KnyzelyteFortune Law GroupArthur KohnCleary Gottlieb Steen & Hamilton LLPAzniv KsachikyanOrrick, Herrington & Sutcliffe LLP

Fiana KwasnikCleary Gottlieb Steen & Hamilton LLPMichael LazerwitzCleary Gottlieb Steen & Hamilton LLPBradford L. LivingstonSeyfarth Shaw LLPColin LloydCleary Gottlieb Steen & Hamilton LLPPaul MarquardtCleary Gottlieb Steen & Hamilton LLPKaren MonroeSiller Wilk LLPRobert MorrisPricewaterhouseCoopersKelly J. MurrayPricewaterhouseCoopersPhilippe A. NaudinSDVSamuel NolenRichards, Layton & Finger, P.A., member of Lex MundiSean O’NealCleary Gottlieb Steen & Hamilton LLPJeffrey PennCleary Gottlieb Steen & Hamilton LLPMaria PriezzhevaOrrick Herrington & Sutcliffe LLPStephen RaslavichUnited States Bankruptcy CourtSandra RocksCleary Gottlieb Steen & Hamilton LLPOlga SirodoevaOrrick Herrington & Sutcliffe LLPCatharine SlackDavid SnyderSnyder & Snyder, LLPMy Chi ToDebevoise & Plimpton LLPFrederick TurnerSnyder & Snyder, LLPMikhail UsubyanOrrick, Herrington & Sutcliffe LLPPenny VaughnPricewaterhouseCoopersKaren Wagner

U RU G UAyBernardo AmorínOlivera & DelpiazzoJonás BergsteinEstudio BergsteinCorina BoveGuyer & Regules, member of Lex MundiCarlos BrandesGuyer & Regules, member of Lex MundiNicolas BrauseJiménez de Aréchaga, Viana & Brause

Virginia BrauseJiménez de Aréchaga, Viana & BrauseJorge De VitaJorge de Vita StudioLeonardo DecarliniPricewaterhouseCoopersMaría DuránHughes & HughesNoelia EirasHughes & HughesGabriel EjgenbergEstudio BergsteinFabrizio FavaPanalpina World Transport LtdMarcelo Femenías VidalBado, Kuster, Zerbino & RachettiAgustina Fernádez GiambrunoGuyer & Regules, member of Lex MundiJavier Fernández ZerbinoBado, Kuster, Zerbino & RachettiJuan Federico FischerLVM Attorneys at LawFederico FormenLVM Attorneys at LawSergio FrancoPricewaterhouseCoopersNelson Alfredo GonzalesSDV S.A.Gabriela GutierrezEstudio BergsteinAriel ImkenSuperintendencia de Instituciones de Intermediación Financiera - Banco Central del UruguayAlfredo Inciarte BlancoEstudio Pérez del Castillo, Inciarte, Gari AbogadosAlma KubachekEstudio Juridico Notarial de Alma KubachekRicardo MezzeraEstudio Dr. MezzeraAlejandro Miller ArtolaGuyer & Regules, member of Lex MundiMatias MorgareSDV S.A.Luis MuxiLVM Attorneys at LawJuan Martín OliveraOlivera & DelpiazzoMaría Concepción OliveraOlivera & DelpiazzoRicardo Olivera-GarcíaOlivera & DelpiazzoGabriel PedroPricewaterhouseCoopersJuan Pablo PesceConatel S.A.Ismael Pignatta SánchezGuyer & Regules, member of Lex MundiMaría José PoeyGuyer & Regules, member of Lex Mundi

Verónica RaffoFerrere AttorneysAejandro Rey Jiménez de AréchagaGuyer & Regules, member of Lex MundiMaría Noel RiotortoGuyer & Regules, member of Lex MundiAnalía RodríguezBanco CentralAgustina RodríguezFerrere AttorneysMonica SantosOlivera & DelpiazzoJuan TroccoliLVM Attorneys-at-LawGerardo ViñolesVinoles StudioAlexandra WeiszDovat, Carriquiry & Asociados

U z BE k I STA NJakhongir AbdurazaqovAvent AdvocatRimat AchmedshinFidesMels AkhmedovBASDildar M. AlimbekovaBusiness Women’s Association of UzbekistanUmid AripdjanovGrata Law FirmNelly DjurabaevaM&MKhalid FarooqGlobalink Logistics GroupIrina GostevaDenton Wilde SapteNail HassanovLaw Firm Leges AdvokatRustam IkramovHimoya Law OfficeMansurkhon KamalovForeign Enterprise of Huawei Tech Investment of TashkentMouborak KambarovaDenton Wilde SapteBabur KarimovGrata Law FirmKhurshid KasimdzhanovM&M LogisticsNurali Eshibaevich KhalmuratovCentral BankZafar KhashimovAnglesey FoodArif NasibovIFCVera NiAnglesey FoodMalika NorovaGrata Law FirmVsevolod PayevskiyIFCPricewaterhouseCoopersLaziza RakhimovaGrata Law Firm

194 doing business 2009

Valeria SamborskayaNational Centre of Geodesy & CartographyAlexander SamborskyNational Centre of Geodesy & CartographySofiya ShaikhraziyevaGrata Law FirmNizomiddin ShakhabutdinovLaw Firm Leges AdvokatAlisher ShaykhovChamber of Commerce and IndustryAlishev ShurkurlaevBerad Group Co. Petros TsakanyanAzizov & PartnersIhtiyorjon TuraboyevIFCRafael ValyulinGeneral Motors

vA N UAT UChristopher DawsonDawson BuildersExpress Customs Services Ltd.David HudsonHudson & SugdenMark StaffordBDO Barrett & PartnersDani YawaPacific Lawyers

v E N E z U E L AJorge Acedo-PratoHoet Pelaez Castillo & Duque, member of Lex MundiJuan Enrique AigsterHoet Pelaez Castillo & Duque, member of Lex MundiServio T. Altuve Jr.Servio T. Altuve R. & AsociadosCarlos Bachrich NagyDe Sola Pate & Brown, Abogados - ConsultoresMercedes BriceñoCONAPRIDiego CastagninoHoet Pelaez Castillo & Duque, member of Lex MundiLubín ChacónBenson, Perez Matos, Antakly & WattsMaría Paola D´OnghiaHoet Pelaez Castillo & Duque, member of Lex MundiArturo De Sola LanderDe Sola Pate & Brown, Abogados - ConsultoresCarlos Domínguez HernándezHoet Pelaez Castillo & Duque, member of Lex MundiJose FereiraRodriguez & MendozaFrancisco Gámez ArcayaGámez & Vera Abogados

Alejandro GiolitoPricewaterhouseCoopersRuben GottbergPricewaterhouseCoopersJose GuerraPricewaterhouseCoopersMaigualida IfillPricewaterhouseCoopersEnrique ItriagoRodriguez & MendozaLorena Mingarelli LozziDe Sola Pate & Brown, Abogados - ConsultoresFernando MirandaPricewaterhouseCoopersFernando MirandaPricewaterhouseCoopers Legal ServicesBruno ParedesLogistika TSMJohn R. PateDe Sola Pate & Brown, Abogados - ConsultoresBernardo PisaniRodriguez & MendozaEduardo PorcarelliCONAPRIMelissa Puga SantaellaCONAPRILaura Silva AparicioHoet Pelaez Castillo & Duque, member of Lex MundiJohn TuckerHoet Pelaez Castillo & Duque, member of Lex Mundi

v I ET NA mVuong Kim AnhHoa Binh Chinh Phuc Dinh CaoA.T.A Architects Co. LtdNicolas AudierGide Loyrette NouelNguyen Xuan BangDescon Construction CorporationTam BuOrrick, Herrington & Sutcliffe LLPAnne-Lise ChatelainGide Loyrette NouelDaniel ChernovDFDL MekongGiles Thomas CooperDuane Morris LLCAnna CravenFreshfields Bruckhaus DeringerTrong Hieu DangVision & AssociatesNguyen Dang VietBizconsultMinh DayOrrick, Herrington & Sutcliffe LLPDang The DucIndochine CounselMinh DuongAllens Arthur Robinson

Tieng Thu DuongVision & AssociatesJohn FarmerOrrick, Herrington & Sutcliffe, LLPDavid FitzgeraldPricewaterhouseCoopersAlbert FranceskinjDS AvocatsGiang Ha Thi PhuongPricewaterhouseCoopersPham HanhDuane Morris LLCLe Hong PhongBizconsultLê Thj Hônh HaiHoa Binh Chinh Phuc Dinh CaoKonrad HullLucy Wayne & AssociatesTuong Long HuynhGide Loyrette NouelEtienne LaumonierGide Loyrette NouelKevin LeCity Ocean Logistics Co., Ltd. Cong Dinh LeDC LawViet Hai LeHoa Binh Chinh Phuc Dinh CaoNguyen Huy Thuy LeIndochine CounselTruan Chien LeNovapro & AssociatesThi Loc LeYKVN LawyersThuy Anh Le PhanKevin Lê Viêt HáCity Ocean Logistics Co., Ltd. Tien Ngoc LuuVision & AssociatesHoang Minh DucDuane Morris LLCMichelle MobleyFreshfields Bruckhaus DeringerHoang Kim Oanh NguyenBaker & McKenzieLinh Chi NguyenBaker & McKenzieTran Van Quynh NguyenBaker & McKenzieNgoc Bich NguyenDC LawCong To NguyenGide Loyrette NouelBien NguyenHoai Trung Tea CompanyPhan Manh Long NguyenHung & PartnersThi Xuan Trinh NguyenLucy Wayne & AssociatesDao NguyenMayer Brown JSMVan Anh NguyenVietbid Law Firm

Linh D. NguyenVILAF - Hong Duc Law FirmTram Nguyen – HuyenGide Loyrette NouelTuan Nguyen AnhDP Consulting LtdPanalpinaBac Pham Nghiem XuanVision & AssociatesAnh Vu PhanIndochine CounselDinh Thi Quynh VanPricewaterhouseCoopersIsabelle RobineauDFDL Mekong Law GroupNguyen ThangVietcombank (Bank of Foreign Trade of Vietnam) Pham Thi Thanh HuyenIndochine CounselNguyen Thi Thu HuyenGide Loyrette NouelNhung Thieu HongPricewaterhouseCoopersNgo Quanc ThuyDuane Morris LLCTan Heng ThyeChen Shan & PartnersTrung TranMayer Brown JSMLan TranOrrick, Herrington & Sutcliffe LLPHai Tran ThanhPBC PartnersNam Hoai TruongIndochine CounselRobert VernonVietnam Consultants LtdNguyen Thu Thuy VoSDV Ltd. Tuyêt Hanh Vō ThiChen Shan & PartnersThu Hang VuBaker & McKenzieTrang VuCredit Information Centre - State Bank of VietnamDzung VuYKVN LawyersBenjamin YapKelvin Chia Partnership

w E ST BA N k A N d G A z ANidal Abu LawiPalestine Real Estate Investment Co.Amal AbujaberPalestinian Monetary AuthoritySafwan Al-NatherGerman Technical CooperationSharhabeel Al-ZaeemSharhabeel Al-Zaeem and AssociatesHaytham L. Al-Zu’biAl-Zu’bi Law Office, Advocates & Legal Consultants

Mohammed AmarnehLegal Aid& Human Rights coordinatorMoyad AmouriPricewaterhouseCoopersKhalil AnsaraCatholic Relief ServicesNizam AyoobMinistry of National EconomyAli FarounPalestinian Monetary AuthorityAli HamoudehJerusalem District Electricity Co. Ltd.Samir HuleilehPADICOHiba HusseiniHusseini & HusseiniFadi KattanTransjordanian Engineering Ltd.Mohamed KhaderLausanne Trading ConsultantsWadee NofalNofal Law firmSamer OdehLand RegistrationMichael F. OrfalyPricewaterhouseCoopersAli SaffariniSaffarinin Law firmMaha SbeihMinistry of National EconomyKarim Fuad ShehadehA.F. & R. Shehadeh Law OfficeRamzi SkakiniSkakini FirmSamer TammamTammam TradeHisham ZiadPalestinian Monetary Authority

y E m E NAbdulalah A. Al karrazLands & Surveying AuthorityQusai AbdallaAbdalla Al-Meqbeli & AssociatesWalaa AbdallaAbdalla Al-Meqbeli & AssociatesMohamed Taha Hamood Al-HashimiMohamed Taha Hamood & Co.Louai Al-MeqbeliAbdalla Al-Meqbali & AssociatesAbdalla Al-MeqbeliAbdalla Al-Meqbeli & AssociatesAlaa Al-MeqbeliAbdalla Al-Meqbeli & AssociatesMohamed Hamoud BaiderIFC

acknowledgments 195

Randall CameronMejanni, Hazem Hassan & Co. KPMGNowar M. MejanniMejanni, Hazem Hassan & Co. KPMGZayed Mohammed BudierLands & Surveying AuthoritySanjay PrajapapiRatco for Trading & ServicesMayad Saeed Abdullah YafaiIFC

z A m BIAShaira AdamaliPricewaterhouseCoopersPeter ArmondCredit Reference Bureau Africa LimitedCandice ArnoldGlobal LogisticsJim BarnhartUSAIDDeborah BwalyaCorpus Globe AdvocatesChewe K. BwalyaD.H. Kemp & Co.Anthony BwembyaPACROFelix ChabalaEnvironmental Council of ZambiaBonaventure Chibamba MutaleEllis & Co.Mwelwa ChibesakundaChibesakunda & Co./ DLA PiperElias ChipimoCorpus Globe AdvocatesSteven ChisengaCorpus Globe AdvocatesEmmanuel ChuluPricewaterhouseCoopersDavid DoyleManica LtdArshad A DudhiaMusa DudhiaRobin DurairajahChibesakunda & Co./ DLA PiperKarl FrickSDVAllan GarrawayZambia Customs and Forwarding Agents AssociationPassmore HamukomaZambia Business ForumJames HarleyPricewaterhouseCoopersEdgar HamuweleGrant ThorntonGrant HendersonChibesakunda & Co./ DLA PiperAndrew HowardSharpe Howard & MwenyeJacqueline JhataCorpus Globe Advocates

Chance KaongaNational Council for ConstructionHarriet Kapampa KapekeleCorpus Globe AdvocatesCalvin KasandaMinistry of Commerce, Trade and IndustryMutale KasondePixie Kasonde-YangailoP.H. Yangailo & Co.Chipepo KasumpaZambia Business ForumAnila KuntawalaCeltic FreightYogesh KuntawalaCeltic FreightKim LeneveuAGS FrasersWalusiku LisuloLisulo + BwalyaAlexander LwatulaBarclays BankClyde MbazimaChibesakunda & Co./ DLA PiperBonaventure MbeweBarclays BankJyoti MistryPricewaterhouseCoopersMwape MondolokaBarclays BankPriscilla MoyoGlobal LogisticsBarnaby B. MulengaMinistry of LandChipo MunkombwePricewaterhouseCoopersHenry MusondaKiran & Musonda AssociatesMakungo MuyembeMinistry of LaborTeddie MwaleZESCO LtdFrancis MwapeNational Council for ConstructionShupi MweeneMinistry of Commerce, Trade and IndustryMarjorie Grace MwendaM.G. Johnson-Mwenda & Co.Kanti PatelChristopher, Russell Cook & Co.Solly PatelChristopher, Russell Cook & Co.Aleksandar PerunicicSDVMiriam SabiZRA- Customer Service CenterMabvuto SakalaCorpus Globe AdvocatesValerie SesiaCustomized Clearing And Forwarding Ltd.Nicole Sharpe-PhiriSharpe Howard & Mwenye

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