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DOING BUSINESS 2019 Training for Reform TRADING ACROSS BORDERS COMPARING BUSINESS REGULATION FOR DOMESTIC FIRMS IN 190 ECONOMIES A World Bank Group Flagship Report DOING BUSINESS 2019 Resources on the Doing Business website Current features Historical data News on the Doing Business project Customized data sets since DB2004 http://www.doingbusiness.org http://www.doingbusiness.org/custom-query Rankings Law library How economies rank—from 1 to 190 Online collection of business laws and http://www.doingbusiness.org/rankings regulations relating to business http://www.doingbusiness.org/law-library Data All the data for 190 economies—topic Contributors rankings, indicator values, lists of More than 13,800 specialists in 190 regulatory procedures and details economies who participate in underlying indicators Doing Business http://www.doingbusiness.org/data http://www.doingbusiness.org/contributors /doing-business Reports Access to Doing Business reports as well Entrepreneurship data as subnational and regional reports, case Data on new business density (number studies and customized economy and of newly registered companies per 1,000 regional profiles working-age people) for 143 economies http://www.doingbusiness.org/reports http://www.doingbusiness.org/data /exploretopics/entrepreneurship Methodology The methodologies and research papers Ease of doing business score underlying Doing Business Data benchmarking 190 economies http://www.doingbusiness.org/methodology to the best regulatory practice and an ease of doing business score calculator Research http://www.doingbusiness.org/data Abstracts of papers on Doing Business /ease-of-doingbusiness-score topics and related policy issues http://www.doingbusiness.org/research Information on good practices Showing where the many good Doing Business reforms practices identified by Doing Business Short summaries of DB2019 business have been adopted regulation reforms and lists of reforms http://www.doingbusiness.org/data since DB2006 /good-practice http://www.doingbusiness.org/reforms DOING BUSINESS 2019 Contents iv Foreword ƒ Doing Business 2019 is the 16th in a series of annual reports investigating 1 Overview the regulations that enhance business 22 About Doing Business activity and those that constrain it. Doing Business presents quantitative indicators on business regulation Case studies and the protection of property rights that can be compared across 190 33 Starting a Business and Registering Property: economies—from Afghanistan to The role of training in facilitating entrepreneurship and property rights Zimbabwe—and over time. 39 Getting Electricity: ƒ Regulations affecting 11 areas of the life of a business are covered: starting Understanding the benefits of wiring regulation a business, dealing with construction 46 Trading Across Borders: permits, getting electricity, registering Training for trade facilitation property, getting credit, protecting minority investors, paying taxes, trading 53 Enforcing Contracts and Resolving Insolvency: across borders, enforcing contracts, Training and efficiency in the judicial system resolving insolvency and labor market regulation. The labor market regulation data are not included in this year’s 61 Annex: Labor Market Regulation: ranking on the ease of doing business. Trends from Doing Business data ƒ Data in Doing Business 2019 are current 67 References as of May 1, 2018. The indicators are used to analyze economic outcomes 73 Data Notes and identify what reforms of business 126 Ease of Doing Business Score and Ease of Doing Business Ranking regulation have worked, where and why. 133 Summaries of Doing Business Reforms in 2017/18 152 Country Tables 216 Acknowledgments DOING BUSINESS 2019 Foreword What gets measured gets done. 23% of income per capita, compared to 47 days and 76% of income per capita Over the past 15 years, no report has in 2006. Even more telling, today the illustrated this aphorism better than Doing average paid-in minimum capital that Business. Anchored in rigorous research entrepreneurs must deposit is 6% of and methodology, Doing Business gathers income per capita, compared with 145% detailed and objective data on 11 areas of income per capita in 2006. The global of business regulation, helping govern- average time to prepare, file and pay ments diagnose issues in administrative taxes has fallen from 324 hours in 2005 procedures and correct them. The report to 237 hours in 2017. measures complex regulatory pro- cesses by zeroing in on their quantifiable Sub-Saharan Africa has been the region components, which can be contested, with the highest number of reforms each compared—over time and across econo- year since 2012. This year, Doing Business mies—and, ultimately, reformed. captured a record 107 reforms across 40 economies in Sub-Saharan Africa, and Doing Business has inspired thousands of the region’s private sector is feeling the articles published in peer-reviewed jour- impact of these improvements. The aver- nals and created a platform for informed age time and cost to register a business, debate about regulatory and institutional for example, has declined from 59 days frameworks for economic development. and 192% of income per capita in 2006 Many Doing Business indicators have to 23 days and 40% of income per capita been incorporated into the indexes of today. Furthermore, the average paid-in other institutions, which has spurred minimum capital has fallen from 212% of more debate about the ideal business income per capita to 11% of income per climate to drive inclusive, sustainable capita in the same period. economic growth. This year’s 10 top improvers include a Since its launch in 2003, Doing Business range of economies—large and small; has inspired more than 3,500 reforms rich and poor—from five regions. The in the 10 areas of business regulation diversity shows that, regardless of measured by the report. This year, background, any economy can improve we observed a peak in reform activity business regulation when the will of worldwide—128 economies undertook a policy makers is strong. With 13 reforms record 314 reforms in 2017/18. Around between them, China and India—two the world, registering a business now of the world’s largest economies—are takes an average of 20 days and costs among the 10 top improvers. At the same FOREWORD v time Djibouti, a small economy, is also not necessarily follow. A ranking helps entrepreneurship and a thriving private on the list with six reforms. And with a put the information in front of leaders sector. Without them, we have no chance total of 12 business regulatory reforms and makes it hard to ignore. The report to end extreme poverty and boost shared between them, Afghanistan and Turkey helped inspire the Human Capital Index prosperity around the world. are on the list of 10 top improvers for the (HCI), which we launched at the 2018 first time in the report’s history. Annual Meetings in Indonesia. Like Doing International institutions and research Business, the HCI is based on the idea that, centers can play a central role by build- Perhaps most notably, four of the 10 regardless of how complex an area may ing a solid base of knowledge and data top improvers—Afghanistan, Djibouti, be, with solid research and methodology to inform governments, researchers and Côte d’Ivoire and Togo—are countries it can be measured. These types of data the general public. With Doing Business, suffering from fragility, conflict and vio- promote reform, not only because they the World Bank Group is fully commit- lence. The World Bank Group and other are easy to analyze, trace and act on, but ted to this mission. The reforms that the organizations have worked closely with also because they increase transparency report inspires will help people reach these economies to address pressing and accountability. their aspirations; drive inclusive, sustain- humanitarian and developmental needs, able economic growth; and bring us one while also strengthening their legal and Governments have the enormous step closer to ending poverty on the face economic institutions. task of fostering an enabling environ- of the earth. ment for entrepreneurs and small and Doing Business taught us that even with medium-size enterprises. Sound and comprehensive evidence, reforms do efficient business regulation is critical for Jim Yong Kim President World Bank Group DOING BUSINESS 2019 Overview ƒ Doing Business captured a record 314 regulatory reforms between June 2, An economy cannot thrive without a healthy private sector. When local 2017, and May 1, 2018. Worldwide, businesses flourish, they create jobs and generate income that can be 128 economies introduced substantial regulatory improvements making it easier spent and invested domestically. Any rational government that cares to do business in all areas measured by about the economic well-being and advancement of its constituency pays Doing Business. special attention to laws and regulations affecting local small and medium- size enterprises (SMEs). Effective business regulation affords micro ƒ The economies with the most notable and small firms the opportunity to grow, innovate and, when applicable, improvement in Doing Business 2019 are move from the informal to the formal sector of an economy. Like its 15 Afghanistan, Djibouti, China, Azerbaijan, predecessors, Doing Business 2019 continues to enable regulators to assess India, Togo, Kenya, Côte d’Ivoire, Turkey and Rwanda. and benchmark their domestic business regulatory environments. ƒ One-third of all business regulatory reforms recorded by Doing Business 2019 were in the Doing Business advocates for both regula- minority investors, paying taxes, economies of Sub-Saharan Africa. With a tory quality and efficiency. It is important engaging in international trade, enforcing total of 107 reforms, Sub-Saharan Africa to have effective rules in place that are contracts and resolving insolvency. once again has a record number this year. easy to follow and understand. To realize Doing Business collects and publishes ƒ The BRIC economies—Brazil, the Russian economic gains, reduce corruption and data on labor market regulation with a Federation, India and China—introduced a encourage SMEs to flourish, unnecessary focus on the flexibility of employment total of 21 reforms, with getting electricity red tape should be eliminated. However, regulation as well as several aspects and trading across borders the most specific safeguards must be put in of job quality. However, this regulatory common areas of improvement. place to ensure high-quality business area does not constitute part of the ease regulatory processes; efficiency alone of doing business ranking (figure 1.1). ƒ The 10 top economies in the ease of doing is not enough for regulation to func- For more details on the Doing Business business ranking share common features of regulatory efficiency and quality, including tion well. What use is it when one can indicators, see the data notes at http:// mandatory inspections during construction, transfer property in just a few days and www.doingbusiness.org. automated tools used by distribution at a low cost, but the property registry utilities to restore service during power contains unreliable information with Each of the measured business regula- outages, strong safeguards available to incomplete geographic coverage? Doing tory areas is important to nascent and creditors in insolvency proceedings and Business exposes cases with evident existing entrepreneurs. However, as automated specialized commercial courts. discrepancies between regulatory quality Doing Business data show, SME owners ƒ Training opportunities for service providers and efficiency, signaling to regulators face drastically different realities across and users are positively associated with what needs to be reformed. economies as they set up and operate the ease of doing business score. Similarly, their businesses. An entrepreneur in increased public-private communication on Doing Business 2019 measures the Uganda, for example, will spend nearly legislative changes and processes affecting processes for business incorporation, a month and undertake 13 procedures SMEs are associated with more reforms getting a building permit, obtaining an to set up a new company. The entre- and better performance on the Doing electricity connection, transferring prop- preneur will then be required to manage Business indicators. erty, getting access to credit, protecting another 18 interactions with different 2 DOING BUSINESS 2019 FIGURE 1.1 What is measured in Doing Business? Starting a Getting a business location Labor market regulation Dealing with Starting a construction business permits Getting Resolving electricity insolvency Registering property Enforcing Operating in a contracts Getting credit secure business Protecting Accessing Paying environment taxes minority finance Trading across investors borders Dealing with day-to-day operations Source: Doing Business database. Note: Labor market regulation is not included in the ease of doing business ranking. agencies and wait an additional four Doing Business does not claim to cover small and medium-size companies and months to obtain a building permit. all the areas pertinent to private sector national competitiveness. Evidence from Once the construction of the warehouse development and growth. The report has economic literature corroborates the is completed, the entrepreneur will need a set of clear limitations; Doing Business economic relevance and importance of to wait another two months and cash data alone are not sufficient to assess the areas measured by Doing Business. In out 7,513.6% of income per capita to the overall competitiveness or foreign the case of the starting a business indi- obtain a connection to the electrical investment prospects of an economy. cator set alone, more than 300 research grid. In contrast, a Danish entrepreneur Doing Business does not assess market articles have been published in the can expect to be able to register a new size, the soundness and depth of finan- top 100 academic journals since 2003 business in just 3.5 days, complete all cial markets, macroeconomic conditions, assessing how the regulatory environ- required legal procedures to build a ware- foreign investment, security or political ment for entry affects a wide range of house through seven steps in slightly stability. However, the Doing Business indi- economic outcomes such as productivity, over two months and secure a reliable cators do offer insights for policy makers growth, employment and informality. electricity connection for about 100% to identify areas for reform and improve Recent research shows the positive of local income per capita. Differences the local business environment. For effects of improved business regulation. in regulatory and institutional quality more information on what is measured Fewer procedures and lower levels of can affect how many new businesses and what is not, see the chapter About minimum capital, for example, are posi- are created and the dynamism of the Doing Business. tively and significantly associated with private sector, which generates jobs and the process of starting a business. Where economic opportunities. In Denmark procedures are more complex or unclear, the average number of newly registered WHAT ARE THE BENEFITS the likelihood of corruption is higher.3 companies is eight per 1,000 workers OF IMPROVED BUSINESS Another study discusses the benefits to per year, whereas in Uganda this figure REGULATION? companies of formal registration, such is less than one new company per 1,000 as greater access to new equipment workers per year.1 Many factors explain Doing Business includes 11 indicator sets and a larger scale of operations, which this difference, including the level of that measure aspects of business regu- can lead to increased competitiveness business regulation.2 lation which are important to domestic and productivity.4 OVERVIEW 3 In the context of construction permit- reaping the growth benefits of reform.9 methodology, including firm entry and ting, simplicity and transparency are Ample literature on the importance of labor market regulation, trade regula- key in allowing businesses to expand property rights finds a strong association tions and cost and tax regulations. Doing and build new and safe infrastruc- between investment, access to finance, Business 2016 also presented an extended ture. Research shows that regulatory productivity and economic growth.10 review of the literature published in 70 top burdens often pose substantial obstacles academic law journals focusing on four for investors. Discrepancies among Another area measured by Doing sets of indicators: enforcing contracts, existing laws, for example, can lead to Business is the protection of minority getting credit (legal rights), protecting unnecessary and even contradictory investors. Greater protection helps minority investors and resolving insol- compliance requirements.5 Furthermore, foster trust and confidence and, in turn, vency.17 For further research insights, lengthy processing times for required spurs greater access to finance for entre- updated annually, see the chapter About approvals—as is the case in Ghana—can preneurs.11 The indicator set focuses Doing Business and the Doing Business drive up costs and spur the development on how policy makers mitigate the risk website at http:/ /www.doingbusiness of an informal construction sector, where that corporate executives, directors and .org/research. falsified construction permits result in majority shareholders will use their posi- unsafe infrastructure.6 tion to advance their own interests at the expense of the company and other WHERE IS BUSINESS Electricity is a necessity for any business shareholders. Clear rules, robust rights REGULATION BETTER? to function properly and expand. It is also and increased transparency are some an important element in the competitive- of the regulatory instruments at their Doing Business benchmarks aspects ness and strengthening of human capital disposal. Corporate governance is a key of business regulation and practice in an economy. Research data indicate determinant of investment efficiency,12 using specific case studies with stan- that higher electricity costs tend to while shareholders’ ability to sue and dardized assumptions. Based on an have an adverse impact on businesses. hold directors accountable are essential economy’s performance in each of As prices rise, firms shift their focus checks and balances.13 the 11 measured areas, the report to less electricity-intensive production scores the efficiency and quality of the processes, resulting in reduced output Finally, the regulation of labor markets business environment. This approach and productivity.7 Equally important is is critical as policy makers work to facilitates the comparison of regula- the reliability of a power connection. create more and better jobs for their tion and practice across economies Recent research finds that power outages citizens. Labor regulation is also an area and allows for changes to be tracked and deficient power infrastructure in of interest to researchers as they strive over time. The ease of doing business Sub-Saharan Africa had a measurable to assess the optimal balance between score (box 1.1) serves as the basis for negative impact on economic growth adequate worker protections and labor ranking economies on their business over the period 1995−2007.8 market efficiency. In India, for example, environment: to obtain the ranking, research shows that when faced with economies are sorted by their scores. Similarly, clearly defined regulation restrictive labor laws, firms choose to The ease of doing business score shows and equal access to property rights are circumvent such legislation by hiring an economy’s absolute position to the essential for enabling businesses to workers indirectly through contrac- best regulatory practice, while the ease expand their operations. If governments tors, especially in times of economic of doing business ranking is an indica- do not put in place adequate land owner- uncertainty.14 Another study on foreign tion of an economy’s position relative ship protections and leave investors open investment and the organization of to that of other economies. to land disputes or property seizures, global firms suggests that firms consider stakeholders would be disinclined to put the strength of worker bargaining power The economies that rank highest in money into land and property develop- when making sourcing decisions.15 the ease of doing business (table 1.1) ment projects. A recent study exploring are those that have consistently well- whether political institutions have an Doing Business 2014 presented a designed business regulation or whose impact on the effectiveness of economic synthesis of the fast-growing literature regulatory environments have thrived reforms in promoting growth finds that published in top-ranking economic jour- thanks to comprehensive reform over financial and trade reforms are more nals using Doing Business data for analysis the years. The top three economies effective in developing economies with or motivation.16 The chapter reviews the this year—New Zealand, Singapore sound property rights. This evidence different estimation methods used in and Denmark—exemplify a business- suggests that sufficiently developed economic analysis and summarizes the friendly environment. Meanwhile, property rights may be a precondition for recent research by area of study and Mauritius, which joins the group of 4 DOING BUSINESS 2019 BOX 1.1 What is the ease of doing business score? This year the name of the Doing Business distance to frontier score has been changed to “ease of doing business score” to better reflect the main idea of the measure—a score indicating an economy’s position to the best regulatory practice. Nevertheless, the process for calculating the score remains the same. The score combines measures with different units such as time to start a company or procedures to transfer a property. The score captures the gap between an economy’s current performance and a measure of best regulatory practice set in Doing Business 2015 across the entire sample of the same 41 indicators for 10 Doing Business indicator sets used in previous years. For example, according to the Doing Business database, across all economies and over time, the least time needed to start a business is 0.5 days, while in the worst 5% of cases it takes more than 100 days. Half a day is, therefore, considered the best performance, while 100 days is the worst. Higher scores show absolute better ease of doing business (the best score is set at 100), while lower scores show absolute poorer ease of doing business (the worst performance is set at 0). The percentage point scores of an economy on different indicators can be averaged together to obtain an aggregate score. For more details, see the chapter on the ease of doing business score and ease of doing business ranking available at http:// www.doingbusiness.org. top 20 economies this year (the only and the Middle East and North Africa. insolvency proceedings. Court automa- Sub-Saharan African economy to do Except for low-income economies, all tion is prevalent, and judgments are so), has reformed its business environ- income groups are represented. The enforced twice as fast on average (95.6 ment methodically over time. Indeed, regional diversity and varying income days) than in the remaining economies over the past decade Mauritius has levels among the top 20 economies (200 days). These economies also have reformed more than once in almost underscore the point that any economy strong disclosure requirements in place all areas measured by Doing Business.18 can make it to the top, as long as it has to prevent the misuse of corporate Following seven reforms in the area of few bureaucratic hurdles and strong assets by directors for personal gain. property registration captured by Doing laws and regulation. The efficiency and Most mandate that a shareholder must Business since 2005, for example, the quality of regulation are what matter immediately disclose transactions—as time needed to register property has most for a good performance in the ease well as any conflicts of interest— decreased more than 12 times; the time of doing business ranking. to other shareholders. To date, no needed for business incorporation has economy has reached the best regu- decreased almost 10 times as a result The top 20 economies share a number latory performance on all indicators; of four reforms in starting a business.19 of international good practices. In the every economy can progress further by area of starting a business, 13 of these learning from the experience of others. A continuous and focused reform economies have at least one procedure agenda keeps an economy competi- that can be completed online in 0.5 More trends emerge from the list of tive and vigilant, as others also keep days. The electricity distribution utilities the top 50 economies. Regionally, improving. Two economies that enter in all but one of the top 20 economies almost 60% of the top 50 economies the top 20 this year—the United Arab use automated tools, allowing for faster, are from the OECD high-income group, Emirates and Malaysia—have main- more efficient and more secure restora- followed by Europe and Central Asia tained such a reform momentum. The tion of service during power outages. (24%) and East Asia and the Pacific United Arab Emirates is the highest- In the areas of construction and land (12%). South Asia and Latin America ranking economy in the Middle East administration, in all top 20 economies and the Caribbean are the two regions and North Africa region, with reforms mandatory inspections are always done absent from the top 50 ranking. Upper- captured in four areas. Six reforms in practice during the construction of middle-income economies represent in Malaysia were measured by Doing a warehouse, and the majority have almost 26% of the top 50 economies. Business, resulting in the second highest comprehensive geographic coverage. Georgia, Kosovo and Moldova are the regional improvement in the ease of The quality of legal infrastructure and three lower-middle-income economies doing business score. the strength of legal institutions is on the list and Rwanda is the only low- also robust. In all top 20 economies, income economy. There is, however, a Twelve of the top 20 economies are for example, the insolvency framework large variation between regions’ regula- from the OECD high-income group; four stipulates that a creditor has the right tory efficiency and regulatory quality are from East Asia and the Pacific, two to object to decisions accepting or (figure 1.2). While four of the 10 top are from Europe and Central Asia and rejecting creditors’ claims, providing improvers in Doing Business 2019 are one each is from Sub-Saharan Africa strong safeguards to creditors in Sub-Saharan African economies, the OVERVIEW 5 TABLE 1.1 Ease of doing business ranking EODB EODB EODB EODB score EODB score EODB score Rank Economy score change Rank Economy score change Rank Economy score change 1 New Zealand 86.59 0.00 65 Colombia 69.24 +0.20 129 Barbados 56.78 0.00 2 Singapore 85.24 +0.27 66 Luxembourg 69.01 0.00 130 St. Vincent and the Grenadines 56.35 +0.01 3 Denmark 84.64 +0.59 67 Costa Rica 68.89 -0.47 131 Cabo Verde 55.95 +0.02 4 Hong Kong SAR, China 84.22 +0.04 68 Peru 68.83 +0.56 132 Nicaragua 55.64 +0.37 5 Korea, Rep. 84.14 -0.01 69 Vietnam 68.36 +1.59 133 Palau 55.59 +0.01 6 Georgia 83.28 +0.48 70 Kyrgyz Republic 68.33 +2.57 134 Guyana 55.57 -1.21 7 Norway 82.95 +0.25 71 Ukraine 68.25 +0.94 135 Mozambique 55.53 +1.78 8 United States 82.75 -0.01 72 Greece 68.08 -0.12 136 Pakistan 55.31 +2.53 9 United Kingdom 82.65 +0.33 73 Indonesia 67.96 +1.42 137 Togo 55.20 +6.32 10 Macedonia, FYR 81.55 +0.32 74 Mongolia 67.74 +0.27 138 Cambodia 54.80 +0.41 11 United Arab Emirates 81.28 +2.37 75 Jamaica 67.47 +0.55 139 Maldives 54.43 +0.10 12 Sweden 81.27 0.00 76 Uzbekistan 67.40 +1.08 140 St. Kitts and Nevis 54.36 +0.01 13 Taiwan, China 80.90 +0.24 77 India 67.23 +6.63 141 Senegal 54.15 +0.37 14 Lithuania 80.83 +0.29 78 Oman 67.19 -0.02 142 Lebanon 54.04 +0.07 15 Malaysia 80.60 +2.57 79 Panama 66.12 +0.41 143 Niger 53.72 +1.24 16 Estonia 80.50 +0.01 80 Tunisia 66.11 +1.51 144 Tanzania 53.63 +0.34 17 Finland 80.35 +0.05 81 Bhutan 66.08 +0.20 145 Mali 53.50 +0.23 18 Australia 80.13 -0.01 82 South Africa 66.03 +1.37 146 Nigeria 52.89 +1.37 19 Latvia 79.59 +0.33 83 Qatar 65.89 +0.64 147 Grenada 52.71 +0.07 20 Mauritius 79.58 +1.29 84 Malta 65.43 +0.28 148 Mauritania 51.99 +0.92 21 Iceland 79.35 +0.05 85 El Salvador 65.41 +0.21 149 Gambia, The 51.72 +0.23 22 Canada 79.26 +0.38 86 Botswana 65.40 +0.46 150 Marshall Islands 51.62 +0.01 23 Ireland 78.91 -0.51 87 Zambia 65.08 +1.48 151 Burkina Faso 51.57 +0.12 24 Germany 78.90 0.00 88 San Marino 64.74 +2.27 152 Guinea 51.51 +2.02 25 Azerbaijan 78.64 +7.10 89 Bosnia and Herzegovina 63.82 +0.27 153 Benin 51.42 +0.13 26 Austria 78.57 +0.03 90 Samoa 63.77 +0.01 154 Lao PDR 51.26 +0.11 27 Thailand 78.45 +1.06 91 Tonga 63.59 +0.03 155 Zimbabwe 50.44 +1.92 28 Kazakhstan 77.89 +0.73 92 Saudi Arabia 63.50 +1.62 156 Bolivia 50.32 +0.15 29 Rwanda 77.88 +4.15 93 St. Lucia 63.02 +0.06 157 Algeria 49.65 +2.06 30 Spain 77.68 +0.07 94 Vanuatu 62.87 -0.21 158 Kiribati 49.07 +0.33 31 Russian Federation 77.37 +0.61 95 Uruguay 62.60 +0.34 159 Ethiopia 49.06 +0.91 32 France 77.29 +0.99 96 Seychelles 62.41 -0.01 160 Micronesia, Fed. Sts. 48.99 0.00 33 Poland 76.95 -0.36 97 Kuwait 62.20 +0.75 161 Madagascar 48.89 +0.71 34 Portugal 76.55 -0.07 98 Guatemala 62.17 +1.01 162 Sudan 48.84 +3.75 35 Czech Republic 76.10 +0.05 99 Djibouti 62.02 +8.87 163 Sierra Leone 48.74 +0.15 36 Netherlands 76.04 +0.01 100 Sri Lanka 61.22 +1.80 164 Comoros 48.66 +0.14 37 Belarus 75.77 +0.72 101 Fiji 61.15 +0.04 165 Suriname 48.05 -0.05 38 Switzerland 75.69 +0.01 102 Dominican Republic 61.12 +0.55 166 Cameroon 47.78 +0.83 39 Japan 75.65 +0.05 103 Dominica 61.07 +0.04 167 Afghanistan 47.77 +10.64 40 Slovenia 75.61 +0.02 104 Jordan 60.98 +1.42 168 Burundi 47.41 +0.73 41 Armenia 75.37 +2.06 105 Trinidad and Tobago 60.81 -0.12 169 Gabon 45.58 -0.23 42 Slovak Republic 75.17 +0.29 106 Lesotho 60.60 +0.19 170 São Tomé and Príncipe 45.14 +0.30 43 Turkey 74.33 +4.34 107 Namibia 60.53 +0.24 171 Iraq 44.72 +0.04 44 Kosovo 74.15 +0.44 108 Papua New Guinea 60.12 +1.19 171 Myanmar 44.72 +0.51 45 Belgium 73.95 +2.24 109 Brazil 60.01 +2.96 173 Angola 43.86 +2.16 46 China 73.64 +8.64 110 Nepal 59.63 -0.32 174 Liberia 43.51 -0.04 47 Moldova 73.54 +0.38 111 Malawi 59.59 +0.84 175 Guinea-Bissau 42.85 +0.27 48 Serbia 73.49 +0.17 112 Antigua and Barbuda 59.48 +0.06 176 Bangladesh 41.97 +0.91 49 Israel 73.23 +0.64 113 Paraguay 59.40 +0.41 177 Equatorial Guinea 41.94 +0.28 50 Montenegro 72.73 +0.20 114 Ghana 59.22 +2.06 178 Timor-Leste 41.60 +1.71 51 Italy 72.56 -0.15 115 Solomon Islands 59.17 +0.33 179 Syrian Arab Republic 41.57 +0.02 52 Romania 72.30 -0.53 116 West Bank and Gaza 59.11 +0.39 180 Congo, Rep. 39.83 +0.36 53 Hungary 72.28 +0.34 117 Eswatini 58.95 +0.13 181 Chad 39.36 +1.15 54 Mexico 72.09 -0.18 118 Bahamas, The 58.90 +0.77 182 Haiti 38.52 +0.11 55 Brunei Darussalam 72.03 +1.85 119 Argentina 58.80 +0.87 183 Central African Republic 36.90 +2.67 56 Chile 71.81 +0.37 120 Egypt, Arab Rep. 58.56 +2.74 184 Congo, Dem. Rep. 36.85 +0.67 57 Cyprus 71.71 +0.44 121 Honduras 58.22 +0.09 185 South Sudan 35.34 +2.04 58 Croatia 71.40 +0.34 122 Côte d'Ivoire 58.00 +4.94 186 Libya 33.44 +0.23 59 Bulgaria 71.24 +0.11 123 Ecuador 57.94 +0.12 187 Yemen, Rep. 32.41 -0.59 60 Morocco 71.02 +2.46 124 Philippines 57.68 +1.36 188 Venezuela, RB 30.61 -0.24 61 Kenya 70.31 +5.25 125 Belize 57.13 +0.02 189 Eritrea 23.07 +0.13 62 Bahrain 69.85 +1.82 126 Tajikistan 57.11 +0.08 190 Somalia 20.04 +0.06 63 Albania 69.51 +0.50 127 Uganda 57.06 +0.65 64 Puerto Rico (U.S.) 69.46 +0.20 128 Iran, Islamic Rep. 56.98 +2.34 Source: Doing Business database. Note: The ease of doing business rankings are benchmarked to May 1, 2018, and based on the average of each economy’s ease of doing business scores for the 10 topics included in the aggregate ranking. For the economies for which the data cover two cities, scores are a population-weighted average for the two cities. A positive change indicates an improvement in the score between 2016/17 and 2017/18 (and therefore an improvement in the overall business environment as measured by Doing Business), while a negative change indicates a deterioration and a 0.00 indicates no change in the score. 6 DOING BUSINESS 2019 FIGURE 1.2 Gaps between regulatory efficiency and regulatory quality are observed across all regions Average ease of doing business score (0–100) 100 80 60 40 20 0 OECD high income Europe & East Asia Middle East Latin America South Asia Sub-Saharan Africa Central Asia & Pacific & North Africa & Caribbean Regulatory efficiency Regulatory quality Source: Doing Business database. Note: The ease of doing business score for regulatory efficiency is the aggregate score for the procedures (where applicable), time and cost indicators from the following indicator sets: starting a business (also including the minimum capital requirement indicator), dealing with construction permits, getting electricity, registering property, paying taxes (including the postfiling index), trading across borders, enforcing contracts and resolving insolvency. The ease of doing business score for regulatory quality is the aggregate score for getting credit and protecting minority investors as well as the regulatory quality indices from the indicator sets for dealing with construction permits, getting electricity, registering property, enforcing contracts and resolving insolvency. region has room for further progress: its makers to learn from the experience of latter economies share many of the average ease of doing business score their neighbors. In the area of getting good practices found in OECD high- for regulatory quality is less than 40, credit, for example, officials in Angola income economies, including reliable compared to 73 in OECD high-income (ranked 184) and Eritrea (186) could secured transaction laws and robust economies. Similarly, the average ease learn from the experience of Rwanda credit information sharing available of doing business score for regulatory and Zambia (both ranked 3). The two through credit bureaus or registries. efficiency is 60, compared to 85 among OECD high-income economies. FIGURE 1.3 Resolving insolvency is the area with the biggest gap between Sub- Saharan African economies and OECD high-income economies Not surprisingly, large gaps exist between Average ease of doing business score (0–100) the performance of Sub-Saharan Africa 100 and OECD high-income economies (figure 1.3). Sub-Saharan African econo- 80 mies score significantly lower than the most efficient economies in all areas. 60 The gap in the score is significantly wider in the areas of trading across borders 40 (41 points) and getting electricity (36 points). The area with the largest score 20 difference is resolving insolvency, where the gap between Sub-Saharan African 0 Starting a Dealing Paying Trading Registering Getting Enforcing Protecting Getting Resolving economies and the best performers business with taxes across property electricity contracts minority credit insolvency construction borders investors is 44 points. permits Substantial variations in performance Sub-Saharan Africa OECD high income among Sub-Saharan African econo- mies present an opportunity for policy Source: Doing Business database. OVERVIEW 7 The area of resolving insolvency is the most challenging of all worldwide (figure Substantial variations in performance among Sub-Saharan 1.4), yet this should not discourage African economies present an opportunity for policy makers economies from taking steps in this to learn from the experience of their neighbors. direction. For example, in 2017/18, as a result of introducing several changes to its insolvency framework, including facili- tating the continuation of the debtor’s economy—ranks 25 for paying taxes The majority of these reforms have been business during insolvency proceedings, but 112 for getting credit. made in low- and lower-middle-income providing for equal treatment of credi- economies. In this year’s report, 73% of tors in reorganization proceedings and If the process of starting a business is low-income economies and 85% of lower- granting creditors greater participation already relatively easy, but the lack of a middle-income economies reformed in at in the insolvency proceedings, Kenya credit information system or a collateral least one area. Such reform dynamism progressed toward the best regulatory register can make it difficult for firms explains the significant improvements in practice by 14 points in the score for to obtain credit, entrepreneurs will face business regulation that low- and lower- resolving insolvency. hurdles that could negatively impact the middle-income economies have achieved wider economy as they struggle to meet compared to upper-middle-income and Variation across areas of regulation, as their potential or compete. The opposite high-income economies (figure 1.5). measured by the ease of doing business can also be true—an economy can have ranking, is also frequently observed a high-quality land administration system The three regions which have improved across all economies, regardless of and reliable credit reporting mechanisms, the most since 2004 are Europe and income level. Among high-income but cumbersome business incorpora- Central Asia, Sub-Saharan Africa and economies, for example, New Zealand tion processes. As a result, firms may the Middle East and North Africa. ranks 1 for starting a business, but 21 be discouraged from formal entry, with Together, these regions have intro- for enforcing contracts. Rwanda, a negative consequences for the economy duced more reforms than the other four low-income economy, ranks 2 for regis- including lower rates of formal employ- regions combined. With 905 reforms, tering property and 3 for getting credit, ment and tax collection. Sub-Saharan Africa holds the record but 88 for trading across borders and 51 for the highest total number of reforms for starting a business. China is ranked Since Doing Business 2005 more than captured by Doing Business over the 6 for enforcing contracts but 28 for 3,500 business regulatory reforms past 15 years. Moreover, the region also starting a business, while Morocco— have been implemented across the 190 recorded the highest number of reforms classified as a lower-middle-income economies measured by Doing Business. in 11 of those 15 years. For the same FIGURE 1.4 Which area is easier for entrepreneurs and which is more difficult? Average ease of doing business score (0–100) 100 80 60 40 20 0 Starting a Dealing with Getting Registering Getting Paying Trading Protecting Enforcing Resolving business construction electricity property credit taxes across minority contracts insolvency permits borders investors Source: Doing Business database. 8 DOING BUSINESS 2019 FIGURE 1.5 Low- and lower-middle-income economies have made bigger improvements over time Average year-on-year improvement in ease of doing business score 20 15 10 5 0 Low income Lower middle income Upper middle income High income DB2005 DB2006 DB2007 DB2008 DB2009 DB2010 DB2011 DB2012 DB2013 DB2014 DB2015 DB2016 DB2017 DB2018 DB2019 Average global improvement Source: Doing Business database. Note: The red line shows the average global improvement in the ease of doing business score since 2004. The measure is normalized to range from 0 to 100, with 100 representing the best regulatory performance. Because of changes over the years in methodology and in the economies and indicators included, the improvements are measured year on year using pairs of consecutive years with comparable data. period, Europe and Central Asia has, index; today their score is almost 6— when economies adopt business-friendly however, maintained the highest average within 0.4 points of the high-income regulation. 21 number of reforms per economy per year economy average. Although this shows making it easier to do business (2.03), a substantial gradual convergence, not followed by Sub-Saharan Africa (1.26) all areas have experienced the same pace WHICH ECONOMIES and South Asia (1.23). of improvement. Since 2006 low-income IMPROVED THE MOST IN economies have reduced the time to DOING BUSINESS IN 2017/18? Slowly, but consistently, the economies pay taxes, for example, by only 29 hours most in need of business regulatory on average, compared to a reduction Governments worldwide invest substan- reform are adopting global good practices of 57 hours on average—nearly twice tial effort in changing business regulatory and converging toward the best regula- as much—by high-income economies frameworks to make doing business tory performance. In 2006 the average (which had 100-hours faster head start easier for entrepreneurs. Such efforts time to start a business in Sub-Saharan on average to begin with). can range from straightforward changes African economies was 59 days; today (for example, reducing the fees for the average is 23 days, significantly closer Change takes time, especially when the obtaining a building permit in Cambodia to the high-income economy average starting point is characterized by weak or publishing fee schedules and service of 9 days (figure 1.6). Similarly, the gap institutions and costly, cumbersome standards for property transfer in Tunisia) between low- and high-income econo- processes. However, the reform trends to substantial revisions of legislation (the mies on the extent of disclosure index captured by Doing Business suggest a Kyrgyz Republic’s new civil procedure has narrowed over the past decade.20 In strong impetus for change in low- and code) or the establishment of new insti- 2009 low-income economies averaged a lower-middle-income economies. Recent tutions (such as specialized commercial score of 4.6 on the extent of disclosure research shows that poverty is reduced benches in Ethiopia or intermediate OVERVIEW 9 FIGURE 1.6 Areas where economies are converging and areas where they are not Average time to start a business Average cost to obtain an electricity connection (days) (% of income per capita) 70 7,000 60 6,000 50 5,000 40 4,000 30 3,000 20 2,000 10 1,000 0 0 DB2006 DB2007 DB2008 DB2009 DB2010 DB2011 DB2012 DB2015 DB2016 DB2017 DB2018 DB2019 DB2013 DB2014 DB2010 DB2011 DB2012 DB2013 DB2014 DB2015 DB2016 DB2017 DB2018 DB2019 Sub-Saharan Africa OECD high income Sub-Saharan Africa OECD high income Average extent of disclosure index in Average time to prepare, file returns protecting minority investors (0–10) and pay taxes (hours) 7 350 6 300 5 250 4 200 3 150 2 100 1 50 0 0 DB2006 DB2007 DB2008 DB2009 DB2010 DB2011 DB2012 DB2015 DB2016 DB2017 DB2018 DB2019 DB2009 DB2010 DB2011 DB2012 DB2013 DB2014 DB2015 DB2016 DB2017 DB2018 DB2019 DB2013 DB2014 High income Low income High income Low income Source: Doing Business database. Note: The upper left-hand side graph includes 174 economies where data is available back to Doing Business 2006. The upper right-hand side graph includes 183 economies where data is available back to Doing Business 2010. The lower left-hand side graph includes 182 economies where data is available back to Doing Business 2009. The lower right-hand side graph includes 174 economies where data is available back to Doing Business 2006. customs posts in El Salvador). While how Doing Business identifies changes regulatory reforms improving the busi- the variety of activities that can be as a reform, see the data notes at http:// ness climate (see table 1A.1 at the end undertaken to improve the ease of doing www.doingbusiness.org. of this chapter). The previous record business is extensive, they are all aimed was set by Doing Business 2017, which at streamlining processes, increasing In the past year, Doing Business observed captured 290 reforms implemented procedural and legislative efficiency and a peaking of reform activity worldwide. by 137 economies (figure 1.7). Almost improving the accessibility and transpar- From June 2, 2017, to May 1, 2018, 128 one-third of all reforms recorded in ency of information. For more details on economies implemented a record 314 2017/18 were implemented in two 10 DOING BUSINESS 2019 FIGURE 1.7 Doing Business 2019 captured a record 314 reforms in 128 economies Reforms captured by Doing Business year (number) 350 Resolving insolvency 300 Enforcing contracts 250 Trading across borders Paying taxes 200 Protecting minority investors 150 Getting credit Registering property 100 Getting electricity 50 Dealing with construction permits Starting a business 0 8 9 0 1 2 3 4 5 6 7 8 9 200 200 201 201 201 201 201 201 201 201 201 201 DB DB DB DB DB DB DB DB DB DB DB DB Source: Doing Business database. Note: The getting electricity indicator set was added in Doing Business 2012. The report’s geographical coverage has gradually expanded from 178 economies in Doing Business 2008 to 181 in Doing Business 2009, 183 in Doing Business 2010, 185 in Doing Business 2013, 189 in Doing Business 2014 and 190 economies since Doing Business 2017. areas—starting a business and enforcing starting a business easier by reducing the site inspections or bank certificates prior contracts (table 1.2). Doing Business procedures, time or cost associated with to company incorporation. By allowing 2019 also recorded the lowest number company incorporation. Twenty-three of voluntary value added tax registration of changes to making it more burden- the 50 economies that reformed in this at the time of business incorporation, some for businesses to operate since area did so by simplifying preregistration Georgia reduced its relative gap to the Doing Business 2007.22 or registration formalities. Such changes best regulatory performance on starting can vary from integrating multiple appli- a business the most in 2017/18. In 2017/18, one-quarter of economies cation forms into a single registration Previously, entrepreneurs had to make measured by Doing Business made template to abolishing requirements for a separate visit to the Revenue Service for value added tax registration after company registration. Georgia also TABLE 1.2 Starting a business continues to be the most popular area of reform in enhanced its existing one-stop shop for 2017/18 business incorporation, allowing entre- Number of reforms Region(s) with the highest share of preneurs to start a company through Area of reform in 2017/18 reformers in 2017/18 a single procedure. Starting a business 50 East Asia & Pacific Dealing with construction permits 31 Europe & Central Asia The second highest number of busi- Getting electricity 26 East Asia & Pacific ness regulatory reforms (49) captured by Doing Business 2019 is in the area Registering property 28 Sub-Saharan Africa of enforcing contracts. This uptick in Getting credit 29 Middle East & North Africa and South Asia reform can be attributed mainly to the Protecting minority investors 23 Middle East & North Africa achievements of the 17 member states of Paying taxes 31 South Asia the Organization for the Harmonization Trading across borders 33 Europe & Central Asia of Business Law in Africa, known by its Enforcing contracts 49 Sub-Saharan Africa French acronym OHADA. The organiza- tion adopted a Uniform Act on Mediation Resolving insolvency 14 South Asia in 2017 (filling a legislative void that Source: Doing Business database. Note: The labor market regulation indicators also recorded 19 regulatory changes in Doing Business 2019. These existed in most OHADA member changes are not included in the total reform count. states) which introduced mediation as OVERVIEW 11 an amicable mode of dispute settle- economies in Sub-Saharan Africa. Both Caribbean (which is the fourth highest ment. The OHADA Uniform Act adopts regions captured reforms in every topic scoring region) had the second lowest a broad scope of application by covering measured by Doing Business. Indeed, share of reformers with 56% of econo- conventional and judicial mediation and reforms undertaken by economies in mies implementing reforms in 2017/18. sets out the guiding principles for the these two regions represent half of all Naturally, economies in these two conduct of mediation. reforms recorded globally. In 2017/18 regions had the lowest average increase Sub-Saharan Africa implemented the in their ease of doing business score Doing Business also recorded a historic most reforms ever recorded by Doing in 2017/18: +0.16 points on average in number of reforms (26) in the area Business and the highest total number of OECD high-income economies (which is of getting electricity. East Asia and reforming economies. the highest performing region and there- the Pacific has the highest share of fore has little room for improvement) reformers, with 28% of economies from On average, Sub-Saharan African and +0.22 points on average in Latin this region improving on the getting economies increased their ease of America and the Caribbean. electricity indicators. Sub-Saharan doing business scores by 0.99 points African economies recorded eight this year, slightly below the average Worldwide, the 10 economies showing reforms in this area, the highest number improvement of 1.00 point for econo- the most notable improvement in of any region worldwide. mies in Europe and Central Asia. With performance on the Doing Business an increase of 2.73 points on average, indicators in 2017/18 are Afghanistan, The economies of Europe and Central South Asian economies recorded the Djibouti, China, Azerbaijan, India, Asia and Sub-Saharan Africa were the largest score improvement. This achieve- Togo, Kenya, Côte d’Ivoire, Turkey and most active in reforming their regula- ment is not surprising as the region has Rwanda (table 1.3). Together, these tory frameworks in 2017/18, with four the highest average number of reforms economies implemented a total of 62 of every five economies substantially per reforming economy—a total of 19 business regulatory reforms across improving business regulations in both reforms were implemented by five of all areas measured by Doing Business. regions. Nineteen economies in Europe the eight economies that comprise the Overall, the 10 top improvers imple- and Central Asia implemented a total region. The lowest share of reformers mented the most regulatory reforms of 54 regulatory reforms improving was observed in the OECD high-income in the areas of starting a business, the business environment. A total of group where 16 of 34 economies imple- getting credit and paying taxes (with 107 business regulatory reforms were mented a total of 23 reforms (or 7% of eight reforms in each area). This very recorded by Doing Business across 40 the global count). Latin America and the diverse set of economies includes TABLE 1.3 The 10 economies improving the most across three or more areas measured by Doing Business in 2017/18 Reforms making it easier to do business Change Ease of in ease Dealing doing of doing with Protecting Trading business business Starting a construction Getting Registering Getting minority Paying across Enforcing Resolving Economy rank score business permits electricity property credit investors taxes borders contracts insolvency Afghanistan 167 +10.64      Djibouti 99 +8.87       China 46 +8.64        Azerbaijan 25 +7.10         India 77 +6.63       Togo 137 +6.32       Kenya 61 +5.25      Côte d'Ivoire 122 +4.94      Turkey 43 +4.34        Rwanda 29 +4.15        Source: Doing Business database. Note: Economies are selected on the basis of the number of reforms and ranked on how much their ease of doing business score improved. First, Doing Business selects the economies that implemented reforms making it easier to do business in three or more of the 10 areas included in this year’s aggregate ease of doing business score. Regulatory changes making it more difficult to do business are subtracted from the number of those making it easier. Second, Doing Business ranks these economies on the increase in their ease of doing business score from the previous year. The improvement in their score is calculated not by using the data published in 2017 but by using comparable data that capture data revisions. The choice of the most improved economies is determined by the largest improvements in the ease of doing business score among those with at least three reforms. 12 DOING BUSINESS 2019 some of the largest and the smallest in and introduced a unified application for India also continued to streamline and the world, showing that economies of inspections carried out after the comple- centralize its construction permitting all sizes can be successful reformers in tion of construction. Similarly, the District process. Regarding getting electricity, Doing Business. Real Estate Registries of both Beijing and newly-adopted regulations from the Shanghai implemented a new connected Delhi Electricity Regulatory Commission Afghanistan—the top improver in Doing platform streamlining the registration require that electrical connections Business 2019—focused on enhancing the process for new buildings. To facilitate be completed within 15 days of the legal framework for businesses. Minority cross-border trade, China implemented application’s acceptance. To comply investor protections were strengthened a national trade single window linking with this regulation, Tata Power Delhi substantially, making Afghanistan one the customs and tax administration, port Distribution deployed more personnel of the economies advancing most in authorities, the Ministry of Commerce as well as tracking tools and key perfor- this area. A new law on limited liability and other agencies involved in the export mance indicators to monitor each companies made noteworthy progress and import processes. commercial connection. toward mitigating the risks of prejudicial conflicts of interest in companies and India also focused on streamlining busi- Djibouti and India are the only economies strengthening corporate governance ness processes. Under its National Trade to make the list of 10 top improvers for structures. In addition, the Commercial Facilitation Action Plan 2017-2020, India the second consecutive year. Djibouti Procedure Code was amended to grant implemented several initiatives that introduced a total of 11 business regula- greater powers to shareholders to improved the efficiency of cross-border tory reforms in the past two editions challenge related-party transactions. trade, reducing border and documentary of Doing Business, while India made 14 Afghanistan also adopted a new insol- compliance time for both exports and sizeable improvements during the same vency legal framework in 2018. imports (figure 1.9). Enhanced risk-based period. Djibouti, the only economy from management now allows exporters the Middle East and North Africa region The two economies with the largest to seal their containers electronically in the list of 10 top improvers this year, populations, China and India, demon- at their own facilities; as little as 5% has targeted its reform agenda toward strated impressive reform agendas. Both of shipments must undergo physical strengthening its legal framework. For governments took a carefully designed inspections. India also invested in port example, Djibouti implemented strict approach to reform, aiming to improve equipment, strengthened management deadlines for registering the property sale the business regulatory environment and improved electronic document flow. agreement with the Tax Authority and over the course of several years. China By implementing the Single Window digitizing its land registry. The country is the only economy from East Asia and Clearance System in Delhi and the Online also made substantial enhancements the Pacific to join the Doing Business 2019 Building Permit Approval System in to the process of resolving commer- list of 10 top improvers. China focused its Mumbai during the second half of 2017, cial disputes by adopting a new civil reform efforts in 2017/18 on increasing the efficiency of business processes. The FIGURE 1.8 China significantly reduced the time to get a new electricity connection utility distribution companies in both in 2017/18 Beijing and Shanghai undertook several Time to obtain a new electricity initiatives that significantly reduced the connection (days) time to obtain a new electricity connec- 150 tion (figure 1.8). China digitalized new grid connection applications offering 120 online payment while eliminating the external site visit from the utility in 90 Beijing. During the first half of 2018, China introduced reform measures to stream- 60 line its construction permitting process by implementing unified platforms for 30 all building review processes carried out 0 before the approval of a building permit DB2018 DB2019 in both Beijing and Shanghai. The reforms also simplified documentation require- Shanghai Beijing ments, improved processing times, expanded public access to information Source: Doing Business database. OVERVIEW 13 while Kenya simplified the process of FIGURE 1.9 India decreased border and documentary compliance time for both exports and imports providing value added tax information by enhancing its existing online system, Time for compliance (hours) iTax. Rwanda streamlined the process of starting a business by replacing its 300 electronic billing machine system with 250 new software that allows taxpayers 200 to issue value added tax invoices. The free software, which is provided by the 150 office of the Revenue Authority, allows 100 taxpayers to issue value added tax invoices from any printer, eliminating 50 the previous requirement to purchase 0 and set up a special billing machine. Imports border Exports border Imports documentary Exports documentary Togo made it faster to check company DB2018 DB2019 name availability by fully operational- izing its online one-stop shop. Digital solutions were also implemented in Source: Doing Business database. the area of property registration. Togo developed an ambitious digitization procedure code that regulates voluntary to credit, Azerbaijan established a new project for modernizing its land admin- conciliation, mediation proceedings and credit bureau and a new unified collat- istration system and, by February 2018, case management techniques, including eral registry. In Turkey, the government’s 97.2% of all land titles in Lomé had been time standards for key court events. reform effort focused on improving the scanned. In Kenya, the Ministry of Lands Enforcing contracts is easier following the electronic processing of documents and and Physical Planning implemented creation of a dedicated division within the providing more information on specific an online land rent financial manage- court of first instance to resolve commer- regulations. Istanbul and other munici- ment system on the eCitizen portal, cial cases. With regards to resolving palities across the country published on enabling property owners to determine insolvency, Djibouti established equal their websites all relevant regulations, fee the amount owed in land rent, make an treatment of creditors in reorganization schedules and pre-application require- online payment and obtain the land rates proceedings and increased creditors’ ments related to construction permits. clearance certificate digitally. Rwanda’s participation by granting them the right The Ministry of Justice now publishes Land Management and Use Authority to approve the appointment of the all judgments rendered by the Istanbul launched a new website, which now insolvency representative and the sale commercial courts, the civil courts of includes statistics regarding the number of substantial assets of the debtor in the intellectual and industrial rights and the of land disputes registered in 2017 course of insolvency proceedings. Istanbul Regional Court of Justice on legal for all judiciary districts. The National disputes concerning commercial, intel- Agricultural Export Development Board In Europe and Central Asia, Azerbaijan lectual and industrial rights since 2014. of Rwanda also introduced an online implemented eight reforms making it Furthermore, the Banks Association of system, allowing certificates of origin to easier to do business in 2017/18, a record Turkey Risk Center began sharing credit be issued electronically. number among the 10 top improvers information from seven telecommunica- and globally, and Turkey implemented tions companies. Brazil, which recorded the largest score seven reforms. Several of these reforms improvement in Latin America and the involve institutional changes. Azerbaijan With four economies—Côte d’Ivoire, Caribbean in 2017/18, reformed in four opened a single window at the Baku Kenya, Rwanda and Togo—Sub-Saharan areas measured by Doing Business as City Executive Office for dealing with Africa is the most represented region part of the country’s ongoing effort to construction permits, for example, in the Doing Business 2019 list of 10 top strengthen its business environment. reducing the time to obtain a building improvers. Digitization was a common Brazil introduced electronic certificates permit by 80 days and the cost by 12,563 theme among the business regulatory of origin in 2017, for example, following a manat (about $7,500). Another one-stop reforms recorded by these four econo- pilot project that began in October 2016. shop—the Asan Communal facility— mies. Côte d’Ivoire and Togo introduced After signing the Digital Certificates streamlined the process of connecting online systems for filing corporate of Origin Act with Argentina under to the electricity grid. To improve access income tax and value added tax returns, the framework of the Latin American 14 DOING BUSINESS 2019 Integration Association, certificates of Economic Law. The scope of applica- every case is unique and a variety of of origin for auto parts imports tion of the law, traditionally limited to factors influence each economic environ- from Argentina are now obtained merchants, was extended to include the ment; business regulation is only one of electronically, reducing document prep- liberal professions, “second chance” rules those factors. Political stability, the level of aration and compliance time for Brazilian were strengthened and the Code was economic development, natural resource importers. Brazil made starting a busi- amended to provide for the digitaliza- endowment, cultural specifics, environ- ness easier by launching online systems tion of all insolvency proceedings into a mental risk and many other elements for company registration, moving its solvency register. can each play a consequential role in the score for starting a business (80.23) ability of an economy to implement regu- closer to the global average. Overall, the latory change successfully. While some BRIC economies—Brazil, Russia, India DOES TRAINING CIVIL factors cannot be influenced, others lie and China—improved their average ease SERVANTS AND within governments’ direct control, for of doing business score by a combined COMMUNICATING example the level of training provided to total of almost 19 points across various REGULATORY CHANGES civil servants and the way in which regu- areas of business regulation. All four AFFECT THE BUSINESS latory change is communicated. economies improved in the area of CLIMATE? getting electricity and passed reforms Doing Business data show that across simplifying the process of trading Reform efforts will not always result in economies there is a significant posi- across borders. immediate improvements; indeed, some tive association between the availability may have no impact at all. Efficient of training programs for public officials Among OECD high-income economies, design and poor implementation are and streamlined business regulation Belgium recorded the largest improve- just two factors that explain why some (figure 1.10). From the perspective of ment in Doing Business 2019 by reforms succeed while others fail. Once service providers—such as officers at strengthening access to credit. It also new regulation is enacted, it must be land registries, judges, prosecutors or introduced changes to its insolvency legal brought to practice—the role of dissemi- engineers—training serves as a platform framework. Two laws relating to reorga- nation should not be underestimated. The to acquire new skills and keep existing nization and liquidation were streamlined process of improving a business environ- knowledge up to date.23 Such training into one and integrated into the Code ment often spans several years. Naturally, improves experts’ productivity and FIGURE 1.10 More training opportunities for public officials are associated with a higher ease of doing business score Average ease of doing business score Average ease of doing business score (0–100) (0–100) 100 100 80 80 60 60 40 40 20 20 0 0 0 1–2 3–5 0 1–2 3–4 Count of topics with training provided to government officials (0–5) Count of practitioners with legal degree requirement (0–4) Source: Doing Business database. Note: The count of Doing Business topics for which training is offered to public sector officials ranges from 0 to 5, where each topic with government-provided training counts as 1 (left-hand figure). The topics are as follows: starting a business (+1), registering property (+1), getting electricity (+1), paying taxes (+1) and trading across borders (+1). The relationship is significant at the 1% level after controlling for income per capita. The sample comprises 166 economies. The legal degree requirement count (right-hand figure) ranges from 0 to 4 where each type of legal practitioner required to hold an advanced degree counts as 1. The types of legal practitioner are as follows: practicing lawyers (+1), judges (+1), insolvency representatives (+1) and law clerks (+1). The relationship is significant at the 1% level after controlling for income per capita. The sample comprises 86 economies. OVERVIEW 15 capacity to serve customers, who in effectively communicate changes to business score. Governments that make turn become better informed about new legislative processes tend to be associ- changes to laws or procedures publicly regulatory requirements or processes. ated with better business regulation available through regulatory websites are Those with a better understanding of and more reforms. While these results also likely to perform better on the Doing business regulatory processes are likely cannot be interpreted as causal, they Business indicators. to comply more often with the required do signal to policy makers that public- rules and procedures. Improved under- private dialogue is a powerful tool for standing, clarity and trust in regulatory increasing the number of reforms and WHAT IS NEW IN THIS requirements are associated with more improving business regulatory efficiency YEAR’S REPORT? efficiency in the regulatory framework.24 (figure 1.11). To further explore the links between In the area of judicial performance, Effective public communication of training and the successful implementa- those economies that make the training business regulatory reform not only tion of business regulation, Doing Business of judges mandatory are more likely to constitutes good practice—it also 2019 presents four case studies with a enjoy higher resolution rates and better improves compliance from the private specific focus on training opportunities judicial decisions. Indeed, the training sector and holds the public sector for public officials and communication of judges is imperative for increased accountable for regulatory violations.28 of regulatory changes. The case study judicial efficiency and productivity.25, 26 Specifically, regulators who conduct on starting a business and registering Evidence from Pakistan indicates that workshops with the public or interested property analyzes new data on training reforms which provided judges with stakeholders are more likely to have opportunities available to public officials training are accompanied by positive better efficiency and quality of business at the business and land registries. It effects on judicial efficiency and, conse- legislation in their constituencies. Not finds that the provision of mandatory quently, entrepreneurship.27 surprisingly, economies where govern- training for business registry officers is ments communicate regulatory changes associated with higher registry efficiency. Beyond training, governments have through media—such as broadcast Similarly, holding annual training for other options to enhance the implemen- advertisements and announcements, land registry officers is associated with tation of business regulatory reform. social media, and mobile applications— more effective registration procedures. Economies in which governments are likely to have a higher ease of doing Communicating changes at the business FIGURE 1.11 Communication of regulatory changes through media campaigns is associated with better business regulation and more reforms Average ease of doing business Business regulatory reforms in 2017/18 score (0–100) (number) 100 3 80 2 60 40 1 20 0 0 0–1 2–4 5+ 0–1 2–4 5+ Count of topics with media campaign (0–6) Count of topics with media campaign (0–6) Source: Doing Business database. Note: The count of topics with media campaign ranges from 0 to 6 where each topic with a media campaign launched to announce changes to regulation counts as 1. The topics are as follows: starting a business (+1), dealing with construction permits (+1), registering property (+1), getting credit (+1), protecting minority investors (+1) or paying taxes (+1). Both the left-hand and right-hand relationships are significant at the 1% level after controlling for income per capita; both samples comprise 76 economies. 16 DOING BUSINESS 2019 and land registries—through, for example, 19. Since 2005 a total of five reforms have been captured in Mauritius in the area of starting a providing workshops for registry officers NOTES business, but four reforms contributed to the or information campaigns for system reduction in time for business incorporation. 1. Entrepreneurship Database (http:/ /www 20. The extent of disclosure index ranges from users—is associated with a lower time to .doingbusiness.org/data/exploretopics 0 to 10, with higher values indicating greater complete transactions. /entrepreneurship), World Bank Group. disclosure. 2. Aghion, Fally and Scarpetta 2007; Herrendorf 21. Djankov, Georgieva and Ramalho 2018. and Teixeira 2011. 22. Twenty-three changes making it more The case study on getting electricity 3. Paunov 2016. burdensome for businesses to operate were highlights the benefits of comprehensive 4. Demenet, Razafindrakoto and Roubaud 2016. recorded in Doing Business 2019. wiring regulation. To adequately mitigate 5. Sutherland 2011. 23. DeVaro, Maxwell and Morita 2017. 6. Agyeman, Abeka and Assiamah 2016. 24. Dabla-Norris, Gradstein and Inchauste 2008. safety risks, accreditation systems for 7. Abeberese 2016. 25. Hadfield 2008. electricians are essential, as are inspec- 8. Andersen and Dalgaard 2013. 26. Ichino, Polo and Rettore 2003. tions of wiring installations and liability 9. Aragón 2015; Christiansen, Schindler and 27. Chemin 2009. Tressel 2013. 28. Macchiavello 2008. regimes. Doing Business data show that 10. Berkowitz, Lin and Ma 2015; Mitton 2016. where electrical connection processes 11. Djankov, La Porta and others 2008. are efficient, there also tend to be robust 12. Durnev, Errunza and Molchanov 2009. 13. Gutiérrez 2003. quality control standards. Similarly, the 14. Chaurey 2015. case study on trading across borders 15. Carluccio 2015. draws on newly collected data to illus- 16. For more information on the research on the effects of business regulation published in trate that the use of regular training to Doing Business 2014, see http://www educate customs clearance officials and .doingbusiness.org/en/reports/global-reports customs brokers is positively associated /doing-business-2014. 17. For more information on the legal research with lower border and documentary findings on business regulations and the law compliance times. published in Doing Business 2016, see http:// www.doingbusiness.org/en/reports /global-reports/doing-business-2016. The case study on enforcing contracts 18. These areas include: starting a business and resolving insolvency explores the (DB2019, DB2018, DB2015, DB2009, education and training that judges DB2008), dealing with construction permits (DB2018, DB2016, DB2008), registering receive worldwide. It features examples property (DB2019, DB2018, DB2017, DB2013, of two judicial systems—Indonesia DB2010, DB2009, DB2008), getting credit and the United Arab Emirates—each (DB2014, DB2013, DB2010, DB2009, DB2007, DB2006), protecting minority with adequate education and training investors (DB2019), paying taxes (DB2019, frameworks in commercial and insol- DB2008), trading across borders (DB2019, vency matters. The annex presents data DB2018, DB2010, DB2008, DB2006), enforcing contracts (DB2015, DB2014, analysis for the labor market regulation DB2011, DB2010), resolving insolvency topic, including general trends and the (DB2014, DB2010, D2008). Substantial relationship with firm performance. changes were observed in labor market regulation in DB2010. OVERVIEW 17 TABLE 1A.1 Who reduced regulatory complexity and cost or strengthened legal institutions in 2017/18—and what did they do? Feature Economies Some highlights Making it easier to start a business Simplified preregistration Afghanistan; Argentina; Bolivia; Brazil; Brunei Argentina made starting a business easier by introducing an expedited process for and registration formalities Darussalam; Burundi; Côte d’Ivoire; Ethiopia; limited liability companies that includes company incorporation, book legalization (publication, notarization, Guatemala; India; Mauritania; Morocco; Myanmar; and tax and social security registration. India made starting a business easier by inspection, and other New Zealand; Nigeria; Pakistan; Qatar; South fully integrating multiple application forms into a general incorporation form. requirements) Africa; Sudan; Thailand; Togo; Turkey; Vietnam Abolished or reduced Central African Republic; Guatemala; Kuwait; Kuwait made starting a business easier by eliminating the paid-in minimum capital minimum capital requirement Timor-Leste; Togo requirement. Cut or simplified Armenia; Belarus; Brunei Darussalam; Chile; Indonesia made starting a business easier by combining different social security postregistration procedures Georgia; India; Indonesia; Kazakhstan; Mauritius; registrations. Mauritius made starting a business easier by linking the database (tax registration, social security Peru; Philippines; Rwanda; Singapore; Zimbabwe of the business registry with the database of the social security office. Singapore registration, licensing) made starting a business easier by abolishing corporate seals. Introduced or improved Bolivia; China; Guatemala; Malaysia; Nigeria; Nigeria made starting a business easier by introducing an online platform to online procedures Tanzania; Togo; United Arab Emirates; Vietnam pay stamp duties. Tanzania made starting a business easier by launching online company registrations. Vietnam made starting a business easier by publishing the notice of incorporation online. Introduced or improved Cameroon; Chad; Djibouti; Egypt, Arab. Rep; Moldova made starting a business easier by removing the requirement to separately one-stop shop Gabon; Guinea; Moldova; Togo; Tunisia file for registration with the National Bureau of Statistics. Tunisia made starting a business easier by combining different registrations at the one-stop shop. Making it easier to deal with construction permits Reduced time for processing Azerbaijan; Botswana; China; El Salvador; Sri Lanka made dealing with construction permits easier by reducing the processing permit applications Ethiopia; Greece; Guinea; India; Kosovo; Malaysia; times to issue several building certificates. Malta; Russian Federation; Serbia; Sri Lanka; Taiwan, China; Zimbabwe Streamlined procedures Azerbaijan; Botswana; China; El Salvador; Greece; Kosovo made dealing with construction permits easier by streamlining the India; Kosovo; Malaysia; Malta; Serbia; Sri Lanka inspection system through the use of an in-house engineer. Adopted new building China; Côte d’Ivoire; Gabon; Ghana; Madagascar; Ghana and Peru strengthened construction quality control by imposing stricter regulations Peru; Philippines; Togo qualification requirements for professionals in charge of technical inspections. The Philippines made the construction sector safer by improving its risk management practices; latent defect liability insurance is now commonly obtained by industry players. Improved transparency Burundi; China (Beijing); India; Mauritania; Sri Burundi increased the transparency of dealing with construction permits by Lanka; Turkey; Uruguay publishing regulations related to construction online free of charge. Uruguay improved the quality of its building regulations by creating an online portal that provides information on the requirements and fees to obtain a building permit. Reduced fees Azerbaijan; Cambodia; China; Gabon; Greece; Macedonia, FYR made the construction permitting process less costly by reducing Guinea; India; Macedonia, FYR; Madagascar; the land development fees. Niger; Togo Introduced or improved Azerbaijan; Belarus; China; India; Sri Lanka; Taiwan, China, made dealing with construction permits less time-consuming by one-stop shop Taiwan, China; Zimbabwe improving the efficiency of its single window counter in the Taipei City Construction Management Office. Zimbabwe made dealing with construction permits faster by adopting a one-stop shop for building plan approvals. Introduced or improved China; India; Russian Federation; Serbia; Sri Lanka; Serbia reduced the time needed to obtain a construction permit by introducing an electronic platforms or online Taiwan, China; Uruguay electronic application system. services Making it easier to get electricity Facilitated more reliable Angola; Azerbaijan; Brazil (São Paulo); Gabon; Gabon improved the regulatory framework of the electricity sector; the national power supply and Mozambique; Myanmar; Paraguay; Papua New regulator now monitors the utility’s performance on reliability of supply. Papua transparency of tariff Guinea; Rwanda; Saudi Arabia; South Africa; Togo; New Guinea improved the reliability of supply by expanding electricity generation information Thailand capacities. Paraguay rolled out a Supervisory Control and Data Acquisition (SCADA) system to monitor power outages. Improved process efficiency Algeria; Armenia; Azerbaijan; Hong Kong SAR, Niger made the process for getting an electricity connection faster by increasing the China; India (Delhi); Mozambique; Niger; Russian stock of material the utility carries and by allowing the internal wiring certificate of Federation; Rwanda; United Kingdom conformity to be obtained at the same time as the external connection works. Streamlined approval process Brunei Darussalam; China; France; Malaysia; Thailand streamlined procedures by setting up a dedicated task force at the utility Nigeria; Russian Federation; Thailand that coordinates the external works, meter installation and electricity turn-on without the need for customer interaction. Reduced connection costs Azerbaijan; China; India (Delhi); Russian India (Delhi) issued a regulation prescribing new electricity charges. The United Federation; Togo; United Arab Emirates Arab Emirates made getting electricity easier by eliminating all costs for commercial and industrial connections of up to 150 kVA. 18 DOING BUSINESS 2019 TABLE 1A.1 Who reduced regulatory complexity and cost or strengthened legal institutions in 2017/18—and what did they do? Feature Economies Some highlights Making it easier to register property Increased reliability of Croatia; Djibouti; Pakistan; Sri Lanka; Togo Croatia became fully digitized, increasing the efficiency and transparency of infrastructure services provided by the Land Registry and Cadaster. Sri Lanka worked toward implementing a fully digital Land Registry and Survey Department by rolling out a geographic information system and creating a Single Window Counter for the issuance of certificates. Increased transparency of Azerbaijan; Croatia; Eswatini; Gabon; Indonesia; Gabon and Israel upgraded their official websites to include relevant information Israel; Mauritius; Pakistan; Papua New Guinea; information to the public at large regarding land registry services. Pakistan and Rwanda; Togo; Tunisia; United Arab Emirates; West Bank and Gaza began publishing online official statistics tracking the West Bank and Gaza number of transactions at the immovable property registration agency. Reduced taxes or fees Chad; Congo, Dem. Rep.; Congo, Rep.; Djibouti; Congo, Dem. Rep. reduced the cost of securing land and property titles. Guinea Guinea; Togo reduced the fees to transfer property from 2% to 1.2% of the property value. Reduced time for registering China; Djibouti; France; Kenya; Malawi; Malaysia; Malawi made property transfer faster by decentralizing the consent to transfer property Morocco; Sri Lanka; Togo; West Bank and Gaza property to local government authorities. Increased administrative China; Djibouti; Indonesia; Israel; Kenya; Morocco; Niger improved communication between the taxation department and the efficiency Niger; Pakistan; Senegal; Sri Lanka; Togo registration department by merging procedures, making reviewing and approving property transfers significantly faster. Senegal further streamlined the interactions between different departments at the Property Registry (Conservation Foncière). Strengthening legal rights of borrowers and lenders Created a unified and/or Azerbaijan; Belgium; Kenya; Nicaragua; United United Arab Emirates established a modern and unified collateral registry. modern collateral registry for Arab Emirates movable property Introduced a functional and Azerbaijan; Kenya Kenya strengthened access to credit by implementing a functional secured secured transactions system transactions system. The new law regulates functional equivalents to loans secured with movable property, such as financial leases and fiduciary transfer of title. Allowed for general Djibouti Djibouti allowed the general description of debts and obligations. description of assets that can be used as collateral Expanded range of movable Azerbaijan; Belgium, Djibouti; Egypt, Arab. Rep.; Egypt, Arab Rep. introduced a new law that broadens the scope of assets which assets that can be used Turkey; United Arab Emirates can be used as collateral to secure a loan. as collateral Granted absolute priority to Afghanistan; Belgium; Djibouti; Egypt, Arab. Rep.; Afghanistan introduced a new law that grants secured creditors absolute priority secured creditors or allowed India; Sudan; Turkey; United Arab Emirates over other claims within insolvency proceedings. out-of-court enforcement Granted exemptions to Azerbaijan; Rwanda; Sudan Rwanda adopted a new law on insolvency that contemplates protections for secured creditors from secured creditors during an automatic stay in reorganization proceedings. automatic stay in insolvency proceedings Improving the sharing of credit information Established a new credit Azerbaijan; Benin; Haiti; Ireland; San Marino San Marino improved access to credit information by launching a new bureau or registry credit registry. Improved regulatory Antigua and Barbuda; Bahamas, The; Grenada; Madagascar improved access to credit information by adopting a law that creates framework for credit Madagascar a new credit information system. reporting Expanded scope of Brazil; Côte d’Ivoire; Indonesia; Jamaica; Jordan; In Indonesia, one public utility began submitting positive and negative information information collected and Turkey on consumer accounts to the credit bureau. reported by credit bureau or registry Introduced bureau or registry Brunei Darussalam; Zimbabwe In Brunei Darussalam, the credit registry began offering credit scores to banks and credit scores as a value- other financial institutions to better inform their lending decisions. added service Guaranteed by law borrowers’ Mauritania; Qatar Qatar adopted the Consumer Credit Act 2016 guaranteeing borrowers’ right to right to inspect data inspect their own data. Expanded borrower coverage Côte d’Ivoire; Zimbabwe Zimbabwe expanded the number of borrowers listed by its credit registry with by credit bureau or registry information on their borrowing history from the past five years to more than 5% of the adult population. OVERVIEW 19 TABLE 1A.1 Who reduced regulatory complexity and cost or strengthened legal institutions in 2017/18—and what did they do? Feature Economies Some highlights Strengthening minority investor protections Expanded shareholders’ role Afghanistan; Armenia; Azerbaijan; Bahrain; China; The Philippines issued new rules for companies listed on its stock exchange. in company management Cyprus; Djibouti; Dominican Republic; Egypt, Arab Shareholders can now approve the appointment and dismissal of the auditor Rep.; Jordan; Kenya; Kuwait; Kyrgyz Republic; and companies must establish an audit committee composed exclusively Lithuania; Mauritius; Papua New Guinea; of board members. Philippines; Saudi Arabia; Sudan; Taiwan, China; Tunisia; Uzbekistan Increased disclosure Afghanistan; Armenia; Bahrain; Cyprus; Djibouti; In Tunisia, an amendment to capital market rules requires that companies promptly requirements for related-party Kenya; Kuwait; Tunisia; Ukraine make public information on interested party transactions and conflicts of interest. transactions Enhanced access to Afghanistan; Bahrain; China; Djibouti; Jordan; Djibouti introduced major changes to its Code of Commerce. Among the changes, information in shareholder Sudan any information relevant to the subject matter of the claim must now be made actions available to shareholders when they bring a lawsuit. Increased director liability Djibouti; Kenya; Saudi Arabia Kenya enacted the Companies Amendment Act 2017, which holds directors liable for transactions with interested parties valued at 10% or more of a company’s assets and that cause damages to the company. Directors involved in prejudicial transactions are now required to pay damages, disgorge profits and may be disqualified from holding similar office for up to five years. Making it easier to pay taxes Introduced or enhanced Azerbaijan; Bahamas, The; Bhutan; China; Côte The Bahamas implemented an online system for filing and payment of value added tax. electronic systems d'Ivoire; Cyprus; Finland; Iran, Islamic Rep.; Jordan; Kenya; Mauritius; Panama; Sri Lanka; Thailand; Togo; Turkey Reduced profit tax rate, Ecuador; France; Georgia; Hungary; India; Russian Ecuador introduced a Tax Incentive Law in 2017 allowing businesses to deduct an allowed for more tax- Federation; Togo additional 100% on amounts paid to cover private medical insurance or prepaid deductible expenses and health care for its employees. made changes to tax depreciation rules Reduced labor taxes and China (Beijing); Cyprus; Finland; France; Hungary; Vietnam reduced the employer’s contribution to the labor fund from 1% to 0.5%. mandatory contributions, India; Uzbekistan; Vietnam or taxes other than profit and labor Introduced new or Georgia; India India introduced the Maharashtra Goods and Services Tax Act 2017 and the Delhi significantly revised tax law Goods and Services Tax Act 2017, which unified all sales taxes into one new tax or tax code called the Goods and Services Tax (GST). Simplified tax compliance Afghanistan; Armenia; Azerbaijan; China; Georgia; Armenia improved the quality of the local accounting software (Arm accounting) processes or decreased India; Kenya; Kosovo; Lithuania; Vietnam for corporate income tax and labor taxes in 2017 by incorporating a wider range of number of tax filings tax calculations. This allowed for the integration of the local accounting software or payments with the tax authority's secure data transmission and storage system. Merged or eliminated taxes China; Cyprus; Ecuador; India; Kenya; Lithuania; Cyprus abolished the immovable property tax and did not extend the levy of the Special Tunisia; Vietnam Contribution for Employees, Pensioners and Self-Employed individuals in 2017. Improved VAT refund process Egypt, Arab Rep.; Iran, Islamic Rep.; Kosovo; Mauritius introduced an expedited processing system for the repayment of value Mauritius; Mozambique added tax refunds and upgraded its online platform to allow for the online submission of invoices and amended corporate tax returns. Improved tax audit processes Afghanistan; Iran, Islamic Rep.; Kosovo; Mauritius In 2017 Afghanistan introduced a new tax administration and law manual and correction of corporate with clear rules and guidelines on tax audit and automated the submission income tax processes of tax returns. 20 DOING BUSINESS 2019 TABLE 1A.1 Who reduced regulatory complexity and cost or strengthened legal institutions in 2017/18—and what did they do? Feature Economies Some highlights Making it easier to trade across borders Introduced or improved Angola; Azerbaijan; China; Congo, Dem. Kazakhstan made trading across borders easier by introducing an electronic electronic submission and Rep.; India; Iran, Islamic Rep.; Kazakhstan; customs declaration system, ASTANA-1 IS, and reducing customs administrative processing of documents for Kosovo; Lesotho; Lithuania; Malaysia; Morocco; fees. Uganda fully implemented the Centralized Document Processing Centre, an exports Mozambique; Nigeria; Russian Federation; electronic processing platform that centralizes all documentary checks. Traders in Rwanda; Saudi Arabia; Thailand; Turkey; Uganda; Uganda also began using the Uganda Electronic Single Window, which allows for Uzbekistan electronic submission of documents as well as for the exchange of information between trade agencies. Introduced or improved Angola; Azerbaijan; Bahrain; Brazil; China; Lesotho made importing faster by implementing the Automated System for electronic submission and Congo, Dem. Rep.; Ghana; India; Iran, Islamic Customs Data (ASYCUDA), reducing documentary compliance time for imports by processing of documents for Rep.; Lesotho; Malaysia; Morocco; Mozambique; two hours. In January 2017, Paraguay introduced the legal validity of the electronic imports Nigeria; Paraguay; Russian Federation; Saudi signature for trade operations. Arabia; Turkey; Uganda Strengthened border China; El Salvador; India; Malaysia; Morocco; El Salvador made exporting easier by introducing an intermediate customs post in infrastructure for exports Rwanda; Uganda Santa Ana, reducing congestion at the Anguiatú border crossing. Rwanda reduced border compliance time by having staff from the Rwanda Revenue Authority and the Tanzania Revenue Authority at the Rusomo one-stop border post, the result of the implementation of the Single Customs Territory. Strengthened border Bahrain; China; India; Malaysia; Morocco; Malaysia strengthened infrastructure at Port Klang by opening a second gate with infrastructure for imports Mozambique; Nigeria; Rwanda; Saudi Arabia; additional scanners, upgrading the management system, expanding two terminals Uganda and decreasing the cut-off time. Enhanced customs Algeria; Azerbaijan; China; Ghana; Guinea; India; Mauritius made exporting easier by introducing a risk-based management system administration and Iran, Islamic Rep.; Kazakhstan; Kosovo; Kyrgyz which reduced border compliance time by 14 hours. Ukraine made trading across inspections for exports and Republic; Lao PDR; Malaysia; Mauritius; Nigeria; borders easier by eliminating the verification requirement on auto-parts. Kosovo imports Russian Federation; Rwanda; Tajikistan; Turkey; also introduced simplified controls at the border with Albania, reducing the number Ukraine of physical examinations during customs clearance. Making it easier to enforce contracts Introduced significant Albania; Armenia; Djibouti; Kyrgyz Republic; Kyrgyz Republic, Slovenia, Sri Lanka and Ukraine amended the civil procedure rules changes to the applicable civil Malawi; Mongolia; Niger; Nigeria (Lagos); to introduce a pre-trial conference as part of the case management techniques procedure or enforcement Rwanda; São Tomé and Príncipe; Saudi Arabia; used in court. Albania, Armenia, Niger, Nigeria (Lagos) and Ukraine issued new rules Slovenia; Sri Lanka; Ukraine rules of procedure for small claims. Expanded court automation Canada; Georgia; Jordan; Kazakhstan; Canada, Jordan and Puerto Rico (U.S.) implemented a platform to pay fees by introducing electronic Madagascar; Poland; Puerto Rico (U.S.); Slovak electronically. Georgia, Madagascar and Poland introduced random and automatic payment, electronic service Republic; Turkey; Vietnam; Zambia; Zimbabwe assignment of cases to judges throughout the courts. Slovak Republic implemented of process, automatic electronic service of process. Kazakhstan, Turkey, Vietnam and Zimbabwe made assignment of cases to judges decisions rendered in commercial cases publicly available. or by publishing judgments Introduced or expanded the Denmark; Kazakhstan; Madagascar; Namibia; Denmark, Madagascar and Puerto Rico (U.S.) introduced an electronic case electronic case management Puerto Rico (U.S.) management system. Kazakhstan and Namibia introduced the possibility of system generating performance measurement reports. Introduced electronic filing Canada; Chile; Denmark; Puerto Rico (U.S.); Saudi Canada, Chile, Denmark, Puerto Rico (U.S.) and Saudi Arabia introduced an Arabia electronic filing system for commercial cases, allowing attorneys to submit the initial summons online. Introduced or expanded Djibouti; Ethiopia Djibouti and Ethiopia introduced dedicated benches to resolve commercial disputes. specialized commercial court Expanded the alternative Benin; Burkina Faso; Cameroon; Central African Djibouti, Ireland and Kyrgyz Republic adopted laws that regulate all aspects of dispute resolution framework Republic; Chad; Comoros; Congo, Dem. Rep.; mediation as an alternative dispute resolution mechanism. Sudan recognized Congo, Rep.; Côte d'Ivoire; Djibouti; Equatorial voluntary conciliation and mediation as ways of resolving commercial disputes. Guinea; Gabon; Guinea; Guinea-Bissau; Ireland; Turkey introduced financial incentives for mediation. Kyrgyz Republic; Mali; Niger; Senegal; Singapore; Sudan; Togo; Turkey OVERVIEW 21 TABLE 1A.1 Who reduced regulatory complexity and cost or strengthened legal institutions in 2017/18—and what did they do? Feature Economies Some highlights Making it easier to resolve insolvency Improved the likelihood of Afghanistan; Djibouti; Egypt, Arab. Rep.; Kenya; Morocco established the possibility for the debtor to receive new financing after successful reorganization Morocco; Pakistan; Rwanda; Turkey the commencement of insolvency proceedings and introduced corresponding priority rules. Introduced a new Afghanistan; Egypt, Arab. Rep.; Malaysia; Pakistan Pakistan introduced the option of reorganization for commercial entities as an restructuring procedure alternative to previously available option of liquidation. Strengthened creditors’ rights Afghanistan; Djibouti; Kenya; Kyrgyz Republic; Kyrgyz Republic granted an individual creditor the right to access information about Morocco; Rwanda; Sudan; Turkey the debtor’s business and financial affairs. Improved provisions on Afghanistan; Azerbaijan; Kenya; Kyrgyz Republic; Kenya allowed for the continuation of contracts supplying essential goods and treatment of contracts Pakistan; Sudan services to the debtor, giving the administrator the power to continue or disclaim during insolvency contracts of the debtor. Streamlined insolvency Belgium; Burundi Belgium unified its insolvency legal framework and streamlined provisions related procedures to liquidation and reorganization procedures. Changing labor legislation Altered hiring rules and Benin; Nepal Benin increased the maximum length of fixed-term contracts. Nepal allowed fixed- probationary period term contracts for permanent tasks and reduced probationary periods. Amended regulation of Brazil; Canada; Haiti; India (Mumbai); Israel; India (Mumbai) eliminated restrictions on weekly holiday work and introduced a working hours Lithuania; Nepal; Norway; South Sudan 100% wage premium for work on the weekly rest day. Changed redundancy rules Azerbaijan; Brazil; Costa Rica; France; Lithuania; France increased severance payments. Lithuania decreased the notice period and cost Nepal; South Sudan and severance payments in case of redundancy. Nepal eliminated the third-party approval requirement in case of redundancy. Reformed legislation Bulgaria; Canada; Costa Rica; Israel; Luxembourg; Canada introduced two days of paid sick leave. Israel, Luxembourg, Nepal and regulating worker protection Malaysia; Mali; Mozambique; Nepal; South Sudan; South Sudan increased the duration of paid maternity leave. and social benefits United States (New York) Source: Doing Business database. Note: Reforms affecting the labor market regulation indicators are included here but do not affect the ranking on the ease of doing business. DOING BUSINESS 2019 About Doing Business ƒ Doing Business measures aspects of business regulation affecting small and medium-size domestic firms defined Doing Business is founded on the principle that economic activity benefits based on standardized case scenarios from clear and coherent rules: rules that set out strong property rights, and located in the largest business city facilitate the resolution of disputes and provide contractual partners with of 190 economies. In addition, for 11 protections against arbitrariness and abuse. Such rules are much more economies a second city is covered. effective in promoting growth and development when they are efficient, ƒ Doing Business covers 11 areas of transparent and accessible to those for whom they are intended. The business regulation. Ten of these strength and inclusivity of the rules also have a crucial bearing on how areas—starting a business, dealing societies distribute the benefits and finance the costs of development with construction permits, getting strategies and policies. electricity, registering property, getting credit, protecting minority investors, paying taxes, trading across borders, Good rules create an environment where environment affecting domestic firms. It enforcing contracts and resolving new entrants with drive and innova- provides quantitative indicators on regu- insolvency—are included in the ease tive ideas can get started in business lation for starting a business, dealing with of doing business score and ease of and where productive firms can invest, construction permits, getting electricity, doing business ranking. Doing Business expand and create new jobs. The role of registering property, getting credit, also measures features of labor market government policy in the daily operations protecting minority investors, paying regulation, which is not included in these two measures. of small and medium-size domestic firms taxes, trading across borders, enforcing is a central focus of the Doing Business contracts and resolving insolvency ƒ Doing Business relies on four main data. The objective is to encourage regu- (table 2.1). Doing Business also measures sources of information: the relevant lation that is efficient, transparent and features of labor market regulation which laws and regulations, Doing Business easy to implement so that businesses are reported as a separate section and respondents, the governments of the can thrive and promote economic and not included in the ranking. economies covered and World Bank social progress. Doing Business data focus Group regional staff. on the 11 areas of regulation affecting How the indicators are selected ƒ Over the past 16 years more than small and medium-size domestic firms in The design of the Doing Business 43,800 professionals in 190 economies the largest business city of an economy. indicators has been informed by theo- have assisted in providing the data that The project uses standardized case retical insights gleaned from extensive inform the Doing Business indicators. studies to provide objective, quantitative research and the literature on the role of measures that can be compared across institutions in enabling economic devel- ƒ Doing Business data are widely 190 economies. opment.1 In addition, the background used by governments, researchers, papers developing the methodology for international organizations and think each of the Doing Business indicator sets tanks to guide policies, conduct research and develop new indexes. FACTORS DOING BUSINESS have established the importance of the MEASURES rules and regulations that Doing Business ƒ There are no methodological changes focuses on for such economic outcomes in Doing Business 2019 data. Doing Business captures several impor- as trade volumes, foreign direct invest- tant dimensions of the regulatory ment (FDI), market capitalization in ABOUT DOING BUSINESS 23 TABLE 2.1 What Doing Business measures—11 areas of business regulation doing business score aids in assessing the absolute level of regulatory perfor- Indicator set What is measured mance and how it improves over time. Starting a business Procedures, time, cost and paid-in minimum capital to start a limited The individual indicator scores show the liability company for men and women distance of each economy to the best Dealing with construction permits Procedures, time and cost to complete all formalities to build a warehouse and the quality control and safety mechanisms in the regulatory performance observed in construction permitting system each of the indicators across all econo- Getting electricity Procedures, time and cost to get connected to the electrical grid, the mies in the Doing Business sample since reliability of the electricity supply and the transparency of tariffs 2005 or the third year in which data Registering property Procedures, time and cost to transfer a property and the quality of were collected for the indicator. The the land administration system for men and women best regulatory performance is set at Getting credit Movable collateral laws and credit information systems the highest possible value for indicators Protecting minority investors Minority shareholders’ rights in related-party transactions and in calculated as scores, such as the strength corporate governance of legal rights index or the quality of land Paying taxes Payments, time and total tax and contribution rate for a firm to comply with all tax regulations as well as postfiling processes administration index. This underscores the gap between a particular economy’s Trading across borders Time and cost to export the product of comparative advantage and import auto parts performance and the best regulatory Enforcing contracts Time and cost to resolve a commercial dispute and the quality of performance at any point in time and is judicial processes for men and women used to assess the absolute change in Resolving insolvency Time, cost, outcome and recovery rate for a commercial insolvency the economy’s regulatory environment and the strength of the legal framework for insolvency over time as measured by Doing Business Labor market regulation Flexibility in employment regulation and aspects of job quality (see the chapter on the ease of doing business score and ease of doing busi- ness ranking). The ranking on the ease stock exchanges and private credit as compliance costs for firms low—such as of doing business complements the ease a percentage of GDP.2 by easing the burden of business start- of doing business score by providing up formalities with a one-stop shop or information about an economy’s perfor- The choice of the 11 sets of Doing through a single online portal. Finally, mance in business regulation relative to Business indicators has also been the scores reward economies that apply the performance of other economies as guided by economic research and firm- a risk-based approach to regulation as a measured by Doing Business. level data, specifically data from the way to address social and environmental World Bank Enterprise Surveys.3 These concerns—such as by imposing a Doing Business uses a simple averaging surveys provide data highlighting the greater regulatory burden on activities approach for weighting component main obstacles to business activity as that pose a high risk to the population indicators, calculating rankings and reported by entrepreneurs from more and a lesser one on lower-risk activi- determining the ease of doing business than 136,880 companies in 139 econo- ties. Thus, the economies that rank score.4 Each topic covered by Doing mies. Access to finance and access to highest on the ease of doing business Business relates to a different aspect electricity, for example, are among the are not those where there is no regula- of the business regulatory environ- factors identified by the surveys as tion, but those where governments have ment. The scores and rankings of each important to businesses—inspiring the managed to create rules that facilitate economy vary considerably across design of the Doing Business indicators interactions in the marketplace without topics, indicating that a strong perfor- on getting credit and getting electricity. needlessly hindering the development of mance by an economy in one area of the private sector. regulation can coexist with weak perfor- Some Doing Business indicators give a mance in another (figure 2.1). One way higher score for more regulation and The ease of doing business to assess the variability of an economy’s better-functioning institutions (such score and ease of doing regulatory performance is to look at its as courts or credit bureaus). Higher business ranking scores across topics (see the country scores are given for stricter disclosure To provide different perspectives on tables). Qatar, for example, has an overall requirements for related-party trans- the data, Doing Business presents data ease of doing business score of 65.89, actions, for example, in the area of both for individual indicators and for meaning that it is about two-thirds protecting minority investors. Higher two aggregate measures: the ease of of the way from the worst to the best scores are also given for a simplified doing business score and the ease of performance. It scores highly at 99.44 way of applying regulation that keeps doing business ranking. The ease of on paying taxes, 87.67 on starting a 24 DOING BUSINESS 2019 FIGURE 2.1 An economy’s regulatory environment may be more business-friendly in some areas than in others Score (0–100) 100 90 80 70 60 50 40 Average of the three highest scores 30 Average of all topic scores 20 Average of the three lowest scores 10 0 Yemen, Rep. Niger New Zealand Denmark Korea, Rep. Norway United Kingdom United Arab Emirates Taiwan, China Malaysia Finland Latvia Iceland Ireland Azerbaijan Thailand Rwanda Russian Federation Poland Czech Republic Belarus Japan Armenia Turkey Belgium Moldova Israel Italy Hungary Brunei Darussalam Cyprus Bulgaria Kenya Albania Colombia Costa Rica Vietnam Ukraine Indonesia Jamaica India Panama Bhutan Qatar El Salvador Zambia Bosnia and Herzegovina Tonga St. Lucia Uruguay Kuwait Djibouti Fiji Dominica Trinidad and Tobago Namibia Brazil Malawi Ghana Solomon Islands Eswatini Argentina Honduras Ecuador Belize Uganda Barbados Cabo Verde Palau Mozambique Togo Maldives Senegal Grenada Gambia, The Burkina Faso Benin Zimbabwe Algeria Ethiopia Madagascar Sierra Leone Suriname Afghanistan Gabon Myanmar Angola Guinea-Bissau Equatorial Guinea Syrian Arab Republic Chad Central African Republic South Sudan Eritrea Mali Source: Doing Business database. Note: The scores reflected are those for the 10 Doing Business topics included in this year’s aggregate ease of doing business score. The figure is illustrative only; it does not include all 190 economies covered by this year’s report. See the country tables for the scores for each Doing Business topic for all economies. business and 83.27 on registering prop- not, for example, capture aspects of business or protecting minority inves- erty. At the same time, it has a score of macroeconomic stability, development tors. Given that Doing Business measures 28.33 for protecting minority investors, of the financial system, market size, the only a few features of each area that 38.12 for resolving insolvency and 40 incidence of bribery and corruption or it covers, business regulatory reforms for getting credit. the quality of the labor force. should not focus only on these narrow areas and should be evaluated within The focus is deliberately narrow even a broader perspective. FACTORS DOING BUSINESS within the relatively small set of indi- DOES NOT MEASURE cators included in Doing Business. The Doing Business does not attempt to quan- time and cost required for the logistical tify all costs and benefits of a particular Many important policy areas are not process of exporting and importing law or regulation to society as a whole. covered by Doing Business; even within goods is captured in the trading across The paying taxes indicators measure the the areas it covers its scope is narrow borders indicators, for example, but they total tax and contribution rate, which, in (table 2.2). Doing Business does not do not measure the cost of tariffs or of isolation, is a cost to businesses. However, measure the full range of factors, policies international transport. Doing Business the indicators do not measure—nor are and institutions that affect the quality provides a narrow perspective on the they intended to measure—the benefits of an economy’s business environment infrastructure challenges that firms face, of the social and economic programs or its national competitiveness. It does particularly in the developing world, funded with tax revenues. Measuring the through these indicators. It does not quality and efficiency of business regu- address the extent to which inadequate lation provides only one input into the TABLE 2.2 Examples of areas not roads, rail, ports and communications debate on the regulatory burden associ- covered by Doing Business may add to firms’ costs and undermine ated with achieving regulatory objectives, Macroeconomic stability competitiveness (except to the extent which can differ across economies. Doing Development of the financial system that the trading across borders indica- Business provides a starting point for this Quality of the labor force tors indirectly measure the quality of discussion and should be used in conjunc- ports and border connections). Similar to tion with additional data sources. Other Incidence of bribery and corruption the indicators on trading across borders, World Bank Group databases that provide Market size all aspects of commercial legislation comprehensive data related to some Lack of security are not covered by those on starting a areas of Doing Business include: Women, ABOUT DOING BUSINESS 25 Business and the Law, which measures economy. The reality is that business regu- encouraged to venture into business legal restrictions on women’s economic lations and their enforcement may differ when potential losses are limited to opportunities in 189 economies; the within a country, particularly in federal their capital participation. Logistic Performance Index, which states and large economies. But gath- benchmarks the performance of trade ering data for every relevant jurisdiction Another assumption underlying the logistics in 160 economies; the World in each of the 190 economies covered by Doing Business indicators is that entre- Governance Indicators, which provides Doing Business is infeasible. Nevertheless, preneurs have knowledge of and comply data on different dimensions of gover- where policy makers are interested in with applicable regulations. In practice, nance in 214 economies; and Country generating data at the local level, beyond entrepreneurs may not be aware of what Policy and Institutional Assessments, the largest business city, and learning needs to be done or how to comply with which measure the quality of policies and from local good practices, Doing Business regulations and may lose considerable institutions in International Development has complemented its global indicators time trying to find out. Alternatively, they Association (IDA) economies.5 with subnational studies (box 2.1). Also, may intentionally avoid compliance—by coverage was extended to the second not registering for social security, for largest business city in economies with example. Firms may opt for bribery and ADVANTAGES AND a population of more than 100 million other informal arrangements intended LIMITATIONS OF THE (as of 2013) in Doing Business 2015. to bypass the rules where regulation is METHODOLOGY particularly onerous—an aspect that Doing Business recognizes the limi- helps explain differences between the The Doing Business methodology is tations of the standardized case de jure data provided by Doing Business designed to be an easily replicable way scenarios and assumptions. But while and the de facto insights offered by to benchmark specific characteristics such assumptions come at the expense the World Bank Enterprise Surveys.6 of business regulation—how they are of generality, they also help to ensure Levels of informality tend to be higher in implemented by governments and expe- the comparability of data. Some Doing economies with particularly burdensome rienced by private firms on the ground. Business topics are complex, and so it is regulation. Compared with their formal Its advantages and limitations should important that the standardized cases sector counterparts, firms in the informal be understood when using the data are defined carefully. For example, the sector typically grow more slowly, have (table 2.3). standardized case scenario usually poorer access to credit and employ fewer involves a limited liability company workers—and these workers remain Ensuring comparability of the data across or its legal equivalent. There are two outside the protections of labor law a global set of economies is a central reasons for this assumption. First, and, more generally, other legal protec- consideration for the Doing Business private limited liability companies are tions embedded in the law.7 Firms in the indicators, which are developed using the most prevalent business form (for informal sector are also less likely to pay standardized case scenarios with specific firms with more than one owner) in taxes. Doing Business measures one set assumptions. One such assumption is many economies around the world. of factors that help explain the occur- the location of a standardized business— Second, this choice reflects the focus of rence of informality and provides policy the subject of the Doing Business case Doing Business on expanding opportuni- makers with insights into potential study—in the largest business city of the ties for entrepreneurship: investors are areas of regulatory reform. TABLE 2.3 Advantages and limitations of the Doing Business methodology Feature Advantages Limitations Use of standardized case scenarios Makes data comparable across economies and Reduces scope of data; only regulatory reforms in areas methodology transparent measured can be systematically tracked Focus on largest business citya Makes data collection manageable (cost-effective) and data Reduces representativeness of data for an economy if there are comparable significant differences across locations Focus on domestic and formal Keeps attention on formal sector—where regulations are Unable to reflect reality for informal sector—important where private sector relevant and firms are most productive that is large—or for foreign firms facing a different set of constraints Reliance on expert respondents Ensures that data reflect knowledge of those with most Indicators less able to capture variation in experiences among experience in conducting types of transactions measured entrepreneurs Focus on the law Makes indicators “actionable”—because the law is what Where systematic compliance with the law is lacking, regulatory policy makers can change changes will not achieve full results desired a. In economies with a population of more than 100 million as of 2013, Doing Business covers business regulation in both the largest and second largest business city. 26 DOING BUSINESS 2019 BOX 2.1 Subnational Doing Business indicators: the European Union series Doing Business in the European Union is a series of subnational reports being produced by the World Bank Group at the request of and funded by the European Commission’s Directorate-General for Regional and Urban Policy (DG REGIO). A first edi- tion, covering 22 cities in Bulgaria, Hungary and Romania, was released in 2017. This year, 25 more cities in Croatia, the Czech Republic, Portugal and the Slovak Republic were benchmarked (see map). The next study in the subnational series will cover 24 cities in Greece, Ireland and Italy. The ambition is to continue this series until all member states with at least 4 million inhabitants have been covered. The focus of the series is on indicator sets that measure the complexity and cost of regulatory processes as well as the strength of legal institutions, affecting five stages in the life of a small to medium-size domestic firm: starting a busi- ness, dealing with construction permits, getting electricity, registering property and enforcing contracts through a local court. Because many regulations and administrative measures are implemented or determined by local authorities, subnational Doing Business studies give a nuanced and comprehensive representation of the business regulatory system and the efficacy of the bureaucracy at the local administrative unit level. By providing a factual baseline, along with local examples of good practices, the studies promote peer learning—both within national boundaries and beyond—and convergence among locations toward regula- tory good practices. The results are revealing. The studies show that there remain substantial differences in the business environment both between and within EU member states. And these differences matter. A study that looked at cities in Italy, Poland, Romania and Spain found that firms located in places with a better business environment have a stronger performance in sales, employment and productivity growth as well as in investments.a Reducing the cost for local firms to do business would enhance their efficiency and competitiveness abroad and encourage investments, which are critical for regional growth. A European Commission report on competitiveness in low-income and low-growth regions also emphasizes the need to improve public administration and make procedures more transparent.b The findings of the studies indicate how reform-minded officials can make tangible improvements by replicating good practices already existing in other cities in their country. For example, by adopting all the good practices found at the subnational level, all four member states benchmarked in 2018 would move substantially closer to the regulatory best performance. The insights from the subnational Doing Business in the European Union series will be relevant for the individual country reports produced for the European Semester (the European Union’s economic and fiscal policy coordination framework) and for the Cohesion Policy (the EU’s main investment policy) and will be closely linked with the European Commission’s “lagging regions” initiative, which studies constraints to growth and investment in the low-income and low-growth regions of the European Union. Azores Madeira a. Farole and others 2017. b. European Commission 2017. ABOUT DOING BUSINESS 27 approximately two-thirds of the data Extensive consultations with multiple DATA COLLECTION IN embedded in the Doing Business indica- contributors are conducted by the team PRACTICE tors are based on a reading of the law. to minimize measurement errors for In addition to filling out questionnaires, the rest of the data. For some indica- The Doing Business data are based on a Doing Business respondents submit tors—for example, those on dealing detailed reading of domestic laws, regu- references to the relevant laws, regu- with construction permits, enforcing lations and administrative requirements lations and fee schedules. The Doing contracts and resolving insolvency—the as well as their implementation in prac- Business team collects the texts of time component and part of the cost tice as experienced by private firms. The the relevant laws and regulations and component (where fee schedules are report covers 190 economies—including checks the questionnaire responses lacking) are based on actual practice some of the smallest and poorest for accuracy. The team will examine rather than the law on the books. This economies, for which little or no data are the civil procedure code, for example, introduces a degree of judgment by available from other sources. The data to check the maximum number of respondents on what actual practice are collected through several rounds of adjournments in a commercial court looks like. When respondents disagree, communication with expert respondents dispute, and read the insolvency code the time indicators reported by Doing (both private sector practitioners and to identify if the debtor can initiate Business represent the median values government officials), through responses liquidation or reorganization proceed- of several responses given under the to questionnaires, conference calls, ings. These and other types of laws assumptions of the standardized case. written correspondence and visits by the are available on the Doing Business law team. Doing Business relies on four main library website.8 Since the data collec- Doing Business respondents sources of information: the relevant laws tion process involves an annual update More than 43,800 professionals in 190 and regulations, Doing Business respon- of an established database, having a economies have assisted in providing dents, the governments of the economies very large sample of respondents is the data that inform the Doing Business covered and the World Bank Group not strictly necessary. In principle, the indicators over the past 16 years.9 This regional staff (figure 2.2). For a detailed role of the contributors is largely advi- year’s report draws on the inputs of more explanation of the Doing Business meth- sory—helping the Doing Business team than 13,800 professionals.10 The Doing odology, see the data notes at http:// to locate and understand the laws and Business website shows the number of www.doingbusiness.org. regulations. There are quickly dimin- respondents for each economy and each ishing returns to an expanded pool of indicator set. Relevant laws and regulations contributors. This notwithstanding, the The Doing Business indicators are number of contributors rose by 70% Selected on the basis of their exper- based mostly on laws and regulations: between 2010 and 2018. tise in these areas, respondents are FIGURE 2.2 How Doing Business collects and verifies the data Nov. Dec. Jan. Feb. Mar. Apr. May Jun. Jul. Aug. Sept. Oct. Questionnaire Data collection and analysis Report development ‚The Doing Business team distributes launch the questionnaires and analyzes the relevant laws and regulations along ‚The Doing Business team updates with the information in the Data verification ‚The report is published, the questionnaires and consults questionnaires. followed by media outreach with internal and external experts. and findings dissemination. ‚The Doing Business team travels to ‚The Doing Business team shares approximately 30 economies. preliminary information on reforms with World Bank Group regional teams ‚The Doing Business team engages in for their feedback. conference calls, video conferences and in-person meetings with ‚The Doing Business team analyzes the government officials and private data and writes the report. Comments sector practitioners. on the report and data are received from across the World Bank Group ‚Governments and World Bank Group through an internal review process. regional teams submit information on regulatory changes that could potentially be included in the global count of regulatory reforms. 28 DOING BUSINESS 2019 Data adjustments Doing Business offers policy makers a benchmarking tool Information on data corrections is useful in stimulating policy debate. provided in the data notes available at the Doing Business website. A transparent complaint procedure allows anyone to challenge the data. From November professionals who routinely admin- to assess the process of starting a busi- 2017 to October 2018 the team received ister or advise on the legal and ness than are individual firms. They also and responded to over 150 queries regulatory requirements in the specific have access to current regulations and on the data. areas covered by Doing Business. Because practices, while a firm may have faced a of the focus on legal and regulatory different set of rules when incorporating arrangements, most of the respondents years before. The second reason is that USES OF THE DOING are legal professionals such as lawyers, the Doing Business questionnaires mostly BUSINESS DATA judges or notaries. In addition, officials gather legal information, which firms of the credit bureau or registry complete are unlikely to be fully familiar with. Doing Business was designed with two the credit information questionnaire. For example, few firms will know about main types of users in mind: policy makers Accountants, architects, engineers, all the main legal procedures involved and researchers. It is a tool that govern- freight forwarders and other profes- in resolving a commercial dispute ments can use to design sound business sionals answer the questionnaires related through the courts, even if they have regulatory policies. Nevertheless, the to paying taxes, dealing with construc- gone through the process themselves. Doing Business data are limited in scope tion permits, trading across borders But a litigation lawyer should have little and should be complemented with other and getting electricity. Information that difficulty in providing the requested sources of information. Doing Business is incorporated into the indicators is information on all the procedures. focuses on a few specific rules relevant to also provided by certain public officials the specific case studies analyzed. These (such as registrars from the company or Governments and World Bank rules and case studies are chosen to be property registry). Group regional staff illustrative of the business regulatory After receiving the completed ques- environment, but they are not a compre- The Doing Business approach is to work tionnaires from the Doing Business hensive description of that environment. with legal practitioners or other profes- respondents, verifying the information By providing a unique data set that sionals who regularly undertake the against the law and conducting follow- enables analysis aimed at better under- transactions involved. Following the up inquiries to ensure that all relevant standing the role of business regulation in standard methodological approach for information is captured, the Doing economic development, Doing Business is time-and-motion studies, Doing Business Business team shares the preliminary also an important source of information breaks down each process or transac- descriptions of regulatory reforms for researchers. tion, such as starting a business or with the Country Management Units registering a building, into separate steps (CMUs) of the World Bank Group in Governments and policy makers to ensure a better estimate of time. The different regions. At a later stage, the Doing Business offers policy makers a time estimate for each step is given by team sends the final versions of the benchmarking tool useful in stimulating practitioners with significant and routine reform descriptions to the World Bank policy debate, both by exposing potential experience in the transaction. Group’s Board of Executive Directors, challenges and by identifying good prac- which then informs the governments tices and lessons learned. Despite the There are two main reasons that Doing of the reforms in their economies. narrow focus of the indicators, the initial Business does not survey firms. The Through this process, government debate in an economy on the results they first relates to the frequency with authorities and World Bank Group staff highlight typically turns into a deeper which firms engage in the transactions working on the economies covered discussion on areas where business regu- captured by the indicators, which is by Doing Business can alert the team latory reform is needed, including areas generally low. For example, a firm goes about, for example, regulatory reforms well beyond those measured by Doing through the start-up process once in its not reported by the respondents or Business. In economies where subnational existence, while an incorporation lawyer additional achievements of regulatory studies are conducted, the Doing Business may carry out 10 such transactions each reforms. In addition, the team responds indicators go one step further in offering month. The incorporation lawyers and formally to the comments of govern- policy makers a tool to identify good other experts providing information to ments or regional staff and provides practices that can be adopted within their Doing Business are therefore better able explanations of the scoring decisions. economies (see box 2.1). ABOUT DOING BUSINESS 29 Many Doing Business indicators can be Over the past decade governments have have been informed by Doing Business considered “actionable.” For example, increasingly turned to Doing Business as since 2003.11 governments can set the minimum a repository of actionable, objective data capital requirement for new firms, invest providing unique insights into good prac- Many economies share knowledge on in company and property registries to tices worldwide as they have come to the regulatory reform process related to increase their efficiency, or improve understand the importance of business the areas measured by Doing Business. the efficiency of tax administration by regulation as a driving force of competi- Among the most common venues for adopting the latest technology to facili- tiveness. To ensure the coordination of this knowledge sharing are peer-to-peer tate the preparation, filing and payment efforts across agencies, economies such learning events—workshops where offi- of taxes by the business community. as Colombia, Malaysia and the Russian cials from different governments across And they can undertake court reforms Federation have formed regulatory a region or even across the globe meet to shorten delays in the enforcement reform committees. These committees to discuss the challenges of regulatory of contracts. But some Doing Business use the Doing Business indicators as reform and to share their experiences. indicators capture procedures, time one input to inform their programs for and costs that involve private sector improving the business environment. Researchers participants, such as lawyers, nota- More than 70 other economies have Doing Business data are widely used by ries, architects, electricians or freight also formed such committees. In East researchers in academia, think tanks, forwarders. Governments may have Asia and the Pacific, they include Brunei international organizations and other little influence in the short run over the Darussalam; Indonesia; the Republic institutions. Since 2003, thousands of fees these professions charge, though of Korea; Myanmar; the Philippines; researchers have utilized Doing Business much can be achieved by strengthening Sri Lanka; Taiwan, China; and Thailand. data or its conceptual framework to professional licensing regimes and In the Middle East and North Africa: analyze the impact of business regula- preventing anticompetitive behavior. Algeria, the Arab Republic of Egypt, tion on various economic outcomes. And governments have no control Israel, Kuwait, Morocco, Qatar, Saudi This section provides a brief overview over the geographic location of their Arabia and the United Arab Emirates. of studies published in the top 100 jour- economy, a factor that can adversely In South Asia: Afghanistan, Bangladesh, nals during the last 10 years or recently affect businesses. India and Pakistan. In Europe and Central distributed as a working paper of a well- Asia: Albania, Azerbaijan, Croatia, established institution.12 The papers While many Doing Business indicators Georgia, Kazakhstan, Kosovo, the cited here are just a few examples of are actionable, this does not necessarily Kyrgyz Republic, the former Yugoslav research done in the areas measured mean that they are all “action-worthy” in Republic of Macedonia, Moldova, by Doing Business.13 A comprehensive a particular context. Business regulatory Montenegro, Poland, Tajikistan, Turkey, review of the literature is provided in reforms are only one element of a strategy Ukraine and Uzbekistan. In Sub-Saharan the research chapters of Doing Business aimed at improving competitiveness Africa: Benin, Burundi, the Comoros, 2014 and Doing Business 2015. and establishing a solid foundation for the Democratic Republic of Congo, sustainable economic growth. There are the Republic of Congo, Côte d’Ivoire, Regulation of firm entry is one of the many other important goals to pursue— Guinea, Guinea-Bissau, Kenya, Liberia, most investigated areas of business such as effective management of public Madagascar, Malawi, Mali, Mauritius, regulation. The results of this body of finances, adequate attention to educa- Niger, Nigeria, Rwanda, Senegal, Sierra research suggest that excessive regula- tion and training, adoption of the latest Leone, Sudan, Tanzania, Togo, Zambia tion of entry increases the number of technologies to boost economic produc- and Zimbabwe. And in Latin America informal businesses and employment. tivity and the quality of public services, and the Caribbean: Argentina, Brazil, A natural experimental study in Mexico and appropriate regard for air and water Chile, Costa Rica, the Dominican found that reforms that simplified busi- quality to safeguard public health. Republic, Guatemala, Jamaica, Mexico, ness registration increased registration Governments must decide what set of Nicaragua, Panama, Peru and St. Lucia. by 5% and wage employment by 2.2%.14 priorities best suits their needs. To say Governments have reported more than These reforms also resulted in 14.9% of that governments should work toward 3,500 regulatory reforms, 1,116 of which informal business owners shifting to the a sensible set of rules for private sector activity (as embodied, for example, in the Doing Business indicators) does Thousands of researchers have utilized Doing Business not suggest that doing so should data or its conceptual framework to analyze the impact come at the expense of other worthy of business regulation on various economic outcomes. policy goals. 30 DOING BUSINESS 2019 formal economy.15 In Portugal, reforms environment are positively linked to main drivers behind “missing” corporate reducing the time and cost for company export performance.21 According to a bond markets in many economies.32 formalization increased the number of study, a 1-day increase in transit time business start-ups by 17% and created reduces exports by an average of 7% More borrowers gain access to credit in seven new jobs per 100,000 inhabit- in Sub-Saharan Africa.22 Another study economies with a robust legal system ants per month. These new start-ups found that a 1-day delay in transport time that supports the use of movable assets were more likely to be female-owned, for landlocked economies and for time- as collateral and a well-developed credit were smaller and headed by less experi- sensitive agricultural and manufacturing information sharing system. In a multi- enced and less-educated entrepreneurs products reduce trade by more than 1% economy study, the introduction of compared to others, suggesting that the for each day of delay.23 Delays in customs collateral registries for movable assets reform created a more inclusive environ- clearance also negatively impact a firm’s was shown to increase firms’ access ment for aspiring entrepreneurs.16 ability to export, particularly when goods to finance by approximately 8%.33 are destined for new clients.24 In econo- Creditors’ ability to use movable assets, Efficient and non-distortionary business mies with flexible entry regulations, a 1% vis-à-vis real estate, is shown to increase regulations are crucial for productivity. increase in trade is associated with an the debt capacity of firms.34 An in-depth A study on India, for example, shows increase of more than 0.5% in income per review of global bank flows revealed that inefficient licensing and size capita but has no positive income effects that firms in economies with better restrictions cause a misallocation of in economies with more rigid regulation.25 credit information sharing systems and resources, reducing total factor produc- Research has also shown that potential higher branch penetration evade taxes tivity (TFP) by preventing efficient firms gains for consumers from import compe- to a lesser degree.35 from achieving their optimal scale and tition are reduced in economies with allowing inefficient firms to remain in cumbersome regulation.26 There is also a large body of work inves- the market.17 The study concludes that tigating the distortionary effects of high removing these restrictions would boost Even though Doing Business measures tax rates and cumbersome tax codes TFP by 40-60%. In the European Union aspects of business regulation affecting and procedures. After a tax reform in and Japan, implicit taxes on capital use domestic firms, several studies indi- Brazil, business licensing among retail were shown to reduce the average size of cate that better business regulation is firms rose by 13%.36 Research shows firms by 20%, output by 8.1% and output associated with higher levels of FDI.27 that a 10% reduction in tax complexity per firm by 25.6%.18 A recent study on Also, the impact of FDI on domestic is comparable to a 1% reduction in effec- Côte d’Ivoire, Ethiopia, Ghana and Kenya investment depends on how business- tive corporate tax rates37 and higher tax demonstrates large productivity gains friendly entry regulations are in the rates discourage entry.38 A recent study following the removal of firm-level distor- host economy. A study shows that FDI finds that a lower tax compliance burden tions caused by uneven regulations and can crowd out domestic investment in has a positive impact on the productivity a poor business environment.19 Research economies with costly processes for of small and young firms.39 also shows that raising the efficiency starting a business.28 Another study level of bankruptcy laws in select OECD points out that economies with simpler Labor market regulation—as measured high-income economies to that of the processes for starting a business have by Doing Business —has been shown United States would increase the TFP of higher international market integration to have important implications for the former by about 30% through a rise on average.29 economies. According to one study, in bank loans to large firms.20 graduating from school during a time A well-designed insolvency framework of adverse economic conditions has a In many economies, companies engaged is a vital determinant of debt recovery. persistent, harmful effect on workers’ in international trade struggle with high A reform making bankruptcy laws more subsequent employment opportunities. trade costs arising from transport, logis- efficient in Colombia, for example, The persistence of this negative effect tics and regulations that impede their improved the recovery rate of viable firms is stronger in economies with stricter competitiveness and growth potential. significantly.30 In India the establishment employment protection legislation.40 With the Doing Business indicators on of debt recovery tribunals reduced non- Rigid employment protection legislation trading across borders, several empirical performing loans by 28% and lowered can also have negative distributional studies have assessed how trade costs interest rates on larger loans, suggesting consequences. A study analyzing the affect the export and import perfor- that faster processing of debt recovery labor market regulation literature points mance of economies. A rich body of cases cut the cost of credit.31 A recent out that the impact of labor market regu- empirical research shows that efficient study using Doing Business data showed lation on productivity could be in either infrastructure and a healthy business that insolvency resolution is one of the direction, and the magnitude of the ABOUT DOING BUSINESS 31 impact is modest. The study provides sample of 190 economies during the clear evidence that labor market regula- WHAT IS NEXT? Doing Business 2020 report cycle, when tion equalizes the income of the covered the indicators will be considered for workers, but youth, women and less- The Doing Business team is developing inclusion in the Doing Business rankings. skilled workers generally are left outside a new indicator set—contracting with this coverage and the benefits.41 the government—that benchmarks the Doing Business recognizes that the efficiency, quality, transparency, account- comparability of data over time is vital Indexes ability and integrity of public procurement for both researchers and policy makers. Doing Business identified 20 different systems around the world. Public The team has not, therefore, made any data projects or indexes that use Doing procurement refers to the process by methodological changes in this year’s Business as one of its sources of data.42 which public authorities purchase goods data. This decision is also supported by Most of these projects or institu- or services from firms. Globally, public the Doing Business External Audit Report tions use indicator level data and not procurement accounts for between 10 2018, which can be accessed at http:// the aggregate ease of doing business and 25% of GDP on average, with govern- www.doingbusiness.org/. ranking. The indicator set most widely ments cumulatively spending about $9.5 used is starting a business, followed trillion in public contracts every year. by labor market regulation and paying The government is the biggest buyer on NOTES taxes. These indexes typically combine many national markets and the policy Doing Business data with data from issues endorsed through public procure- 1. Djankov 2016. 2. These papers are available on the Doing other sources to assess an economy ment can be a catalyst for economic Business website at http:/ /www along a particular aggregate dimension development, innovation, employment .doingbusiness.org/methodology. 3. For more on the World Bank Enterprise such as competitiveness or innova- and growth. Inefficient public procure- Surveys, see the website at http:/ /www tion. The Heritage Foundation’s Index ment, on the other hand, is extremely .enterprisesurveys.org. of Economic Freedom, for example, costly. It compromises competition, thus 4. For getting credit, indicators are weighted proportionally, according to their contribution has used 22 Doing Business indicators raising the prices paid by governments to the total score, with a weight of 60% to measure the degree of economic for goods and services. Also, given the assigned to the strength of legal rights index freedom in the world in four areas, magnitude of the resources involved, and 40% to the depth of credit information index. In this way, each point included in these including rule of law, government size, the unique purchasing power of govern- indexes has the same value independent of regulatory efficiency and market open- ments, the multitude of stakeholders the component it belongs to. Indicators for all other topics are assigned equal weights. ness.43 Economies that score better in and the complexity of processes, public For more details, see the chapter on the ease these four areas also tend to have a procurement is particularly vulnerable of doing business score and ease of doing high degree of economic freedom. to fraud and corruption. In the European business ranking available at http:/ /www .doingbusiness.org. Union alone, annual losses due to corrup- 5. For more information on these databases, Similarly, the World Economic Forum tion in public procurement could equal see their websites: Women, Business and the uses Doing Business data in its Global approximately €5 billion ($5.7 billion), Law (https:/ /wbl.worldbank.org/); Logistic Performance Index (https:/ /lpi.worldbank. Competitiveness Index to demonstrate higher than the GDP of more than 30% org/); World Governance Indicators (http:/ / how competitiveness is a global driver of Sub-Saharan African economies.44 info.worldbank.org/governance/wgi/#home); Country Policy and Institutional Assessments of economic growth. The organization (https://datacatalog.worldbank.org/dataset also uses 13 Doing Business indicators in Data are collected using a questionnaire /country-policy-and-institutional five indexes that measure institutions, that follows the life cycle of a procure- -assessment). 6. Hallward-Driemeier and Pritchett 2015. product market efficiency, labor market ment contract in the road infrastructure 7. Schneider 2005; La Porta and Shleifer 2008. efficiency, financial market development sector. The questionnaire was built 8. For the law library, see the website at http:// and business dynamism. These publicly to reflect internationally-recognized www.doingbusiness.org/law-library. 9. The annual data collection exercise is an accessible sources expand the general good practices in public procurement, update of the database. The Doing Business business environment data generated peer-reviewed and piloted in 18 econo- team and the contributors examine the by Doing Business by incorporating it into mies in late 2017. The team is in the extent to which the regulatory framework has changed in ways relevant for the features the study of other important social and process of collecting data for approxi- captured by the indicators. The data collection economic issues across economies and mately 85 economies with the aim process should therefore be seen as adding each year to an existing stock of knowledge regions. They prove that, taken individu- of publishing the results in the Doing reflected in the previous year’s report, not as ally, Doing Business indicators remain Business website by early 2019 along- creating an entirely new data set. a useful starting point for a rich body side the indicator set’s preliminary 10. While about 13,800 contributors provided data for this year’s report, many of them of analysis across different areas and methodology. Data collection will then completed a questionnaire for more than dimensions in the research world. be scaled-up to the full Doing Business one Doing Business indicator set. Indeed, the 32 DOING BUSINESS 2019 total number of contributions received for Millennium Challenge Corporation’s Open this year’s report is more than 17,200, which Data Catalog; Oxford University’s International represents a true measure of the inputs Civil Service Effectiveness (InCiSE) Index; received. The average number of contributions PricewaterhouseCoopers’ Paying Taxes per indicator set and economy is more than 2018: In-depth Analysis on Tax Systems seven. For more details, see http:/ /www in 190 Economies Report; TRACE’s Bribery .doingbusiness.org/contributors/doing Risk Matrix; U.S. Chamber of Commerce’s -business. Global Rule of Law and Business Dashboard; 11. These are reforms for which Doing Business University of Gothenburg’s Quality of is aware that information provided by Doing Government (QoG) Standard Dataset; and Business was used in shaping the reform World Economic Forum’s Enabling Trade agenda. Index (ETI), Global Competitiveness Index 12. The journal and institution rankings are from (GCI); Human Capital Index (HCI), Networked Research Papers in Economics (RePEc) and Readiness Index (NRI) and Travel and Tourism cover the last 10 years. They can be accessed Competitiveness Index (TTCI). at https://ideas.repec.org/top/top.journals 43. For more on the Heritage Foundation’s Index .simple10.html and https:/ /ideas.repec.org of Economic Freedom, see the website at /top/top.inst.allbest10.html. http://heritage.org/index. 13. Since 2003, when the Doing Business report 44. European Parliament 2016. was first published, more than 3,400 research articles discussing how regulation in the areas measured by Doing Business influence economic outcomes have been published in peer-reviewed academic journals and 1,360 of these are published in the top 100 journals. Another 9,450 are published as working papers, books, reports, dissertations or research notes. 14. Bruhn 2011. 15. Bruhn 2013. 16. Branstetter and others 2014. 17. Hsieh and Klenow 2009. 18. Guner, Ventura and Xu 2008. 19. Cirera, Fattal Jaef and Maemir 2017. 20. Neira 2017. 21. Portugal-Perez and Wilson 2011. 22. Freund and Rocha 2011. 23. Djankov, Freund and Pham 2010. 24. Martincus, Carballo and Graziano 2015. 25. Freund and Bolaky 2008. 26. Amiti and Khandelwal 2011. 27. Corcoran and Gillanders 2015. 28. Munemo 2014. 29. Norbäck, Persson and Douhan 2014. 30. Giné and Love 2010. 31. Visaria 2009. 32. Becker and Josephson 2016. 33. Love, Martínez Pería and Singh 2016. 34. Calomiris and others 2017. 35. Beck, Lin and Ma 2014. 36. Monteiro and Assunção 2012. 37. Lawless 2013. 38. Belitski, Chowdhury and Desai 2016. 39. Dabla-Norris and others 2017. 40. Kawaguchi and Murao 2014. 41. Betcherman 2015. 42. The projects or indexes using Doing Business as a source of data are the following: Citi and Imperial College London’s Digital Money Index; Cornell University and the World Intellectual Property Organization’s Global Innovation Index (GII); DHL’s Global Connectedness Index (GCI); Fraser Institute’s Economic Freedom of the World (EFW) index; Heritage Foundation’s Index of Economic Freedom (IEF); INSEAD’s Global Talent Competitiveness Index (GTCI); International Institute for Management Development’s World Competitiveness Yearbook; KPMG’s Change Readiness Index (CRI); Legatum Institute’s Legatum Prosperity Index; DOING BUSINESS 2019 Starting a Business and Registering Property The role of training in facilitating entrepreneurship and property rights ƒ This year Doing Business collected data on training provided to business By keeping records of a company’s formal existence and of land and land registry officers and users in ownership rights, business and land registries play a critical role in 183 economies. any economy’s business environment. Registering a new company or ƒ Training opportunities at business and a property right is best done when registry officers are well trained land registries are only provided in a and knowledgeable. A combination of targeted training and effective limited number of economies. communication to both civil servants and the public can improve the overall quality of the public goods and services provided by business ƒ Only 24% of the economies measured and land registries. for this case study legally require professional training for business registry officers. For the first time this year Doing Business The systematic training of registry collected data on the training and commu- officers is, therefore, vital for a well-func- ƒ Mandatory training for business nication of changes provided to both the tioning registry system and the effective registry officers is associated with officers and the users of business and implementation of government policies higher business registry efficiency land registries. Regarding registry officers, to promote entrepreneurship. while annual training for land registry officers is also associated with higher Doing Business research covered qualifi- land registry efficiency. cation requirements for civil servants, the Relevance of training in mandatory training of officers, the business and land registries ƒ Communication of changes at the frequency and duration of training and Well-trained staff are more efficient business and land registries—through how changes in the registries are commu- and less prone to making errors when workshops for registry officers and nicated to them. Data were also collected assessing transactions or assisting dissemination campaigns for registry on training for registry users, including entrepreneurs. Business registrars users—is associated with a lower the workshops offered to new business typically undertake a series of training transaction completion time. owners and the targeted communication programs and examinations to gain of registry changes to the general public. the qualifications required to perform This case study examines how training their duties. The Canadian province of contributes to business activity by Alberta, for example, requires aspiring improving the quality of services provided business registrars to complete three by business registries (to entrepreneurs) levels of exams to receive the highest and land registries (to property owners). accreditation for the Corporate Registry Electronic System. To pass these exams, students complete three online courses TRAINING REGISTRY (costing 365 Canadian dollars—about OFFICERS $282—each) through which they learn how to perform procedures such as Business and land registry officers play a registering limited liability partnerships key role in facilitating the delivery of high- and amending corporate structures, quality services to new entrepreneurs. among others.1 34 DOING BUSINESS 2019 continuous training for land registry Training registry officers about upcoming changes officers be practical, available to all is associated with a positive impact on the business who require it and range from univer- sity-level courses for comprehensive operating environment. professional training to short-term courses for the introduction of new Land registrars also play a fundamental provide training to business registry techniques. 5 Land registries should role in guaranteeing legal certainty to officers. The content of the training is provide both formal and in-house property rights transactions. To perform diverse, varying from technical skills training for employees and ensure their duties local land officers need a (legislative changes, types of entities and that staff have adequate time to take range of technical and communication incorporation requirements, IT skills) to advantage of training opportunities.6 skills that can be attained through staff soft skills (professional ethics, commu- Training is essential to convey registry training programs.2 Most economies nication skills). In Spain, the Professional service standards (procedural times, regulate the position of land registrar, Association of Registrars offers online for example) so that staff understand typically through minimum skill or educa- and in-person courses free of charge their duties and are equipped to handle tion requirements. Of the 183 economies for registry officers. Topics include the problems when they arise.7 included in this case study, 74% require legal forms and corporate structure of a that land registrars attain a minimum company and the processes of registering Training should not be limited to level of education (usually a university or dissolving each type of company, managers and supervisors. Land registry degree in law), 47% require a profes- among others.4 staff that interact with the public on a sional qualification and 44% mandate daily basis should also be well trained. a minimum number of years of experi- Slightly more than half of the economies Capacity-building training programs— ence. Only 15% of economies require a that legally mandate training also define such as that provided for the staff of combination of four criteria—typically a a minimum frequency or duration of Turkey’s land and cadaster agency in minimum level of education, minimum that training. In China and Romania, for 2018 or the workshop on land records years of experience, professional example, mandatory training programs management in Thailand held in 2017— qualification and being a civil servant. must be held annually. Registry staff typi- can be important for maintaining the Prospective land registrars in Bulgaria, for cally make decisions on the duration and quality of land registry services.8 example, must have a university degree in frequency of training programs. law, a license to practice law, evidence of Although most economies do not legally moral integrity and professional standing, The Land Administration Guidelines require continuous training, one-third no record of intentional criminal offenses, from the United Nations Economic of economies measured by this case and the candidate must not be an elected Commission for Europe suggest that study hold regular training programs on member of the Supreme Judicial Council. FIGURE 3.1 Most economies do not legally require training for business registry officers Continuous training in business and land registries Training required Most economies do not have legally binding regulation that mandates training for business registry officers (figure 9% 3.1). Indeed, just 24% of the economies 24% measured for this case study legally 43% 27% require professional training for business registry officers. Such requirements vary 76% 21% significantly among regions—nearly two- thirds (59%) of economies in Europe and Central Asia have a legal requirement Only minimum time for training, but only 11% of economies Only minimum frequency in the Middle East and North Africa Training not required Minimum time and frequency do.3 Although group classes are the most common form of training, online Training required No minimum time or frequency learning tools are used in about 5% of economies with a legal requirement to Source: Doing Business database. STARTING A BUSINESS AND REGISTERING PROPERTY 35 a variety of topics for land registry offi- FIGURE 3.2 Economies with training programs tend to score better than those without cials. Routine training is offered in 45% of OECD high-income economies but Score for starting a business, registering property (0–100) just 24% of economies in Sub-Saharan 100 Africa.9 While the topics of these training programs vary, they commonly include 90 administrative processes (offered in 35% of economies with training), property 80 rights (30%), new systems or innova- tions (27%) and customer service and coordination with other agencies such as 70 the cadaster or tax authority (22%). 60 Business and land registry efficiency tends to be higher in economies where 50 Training at the business registry Training at the land registry training is offered to registry staff. Economies with mandatory training for Yes No business registry officers have a score for starting a business that is 6 points Source: Doing Business database. higher on average than those without Note: For training at the business registry, this relationship is significant at the 1% level after controlling for income per capita. For training at the land registry, this relationship is significant at the 5% level after controlling for income it (figure 3.2). Furthermore, economies per capita. with annual training programs at the land registry have a higher score (by 7 points and East Asia and the Pacific also run Training registry officers about upcoming on average) for registering property than pilot tests before implementing new changes is associated with a positive economies without it. processes. Pilot testing is used in impact on the business operating envi- less than 20% of economies in Latin ronment. Doing Business data indicate Communicating changes to America and the Caribbean, the Middle that it takes 12 days less on average registry officers East and North Africa, South Asia and to incorporate a business and 29 days Changes to regulations or processes Sub-Saharan Africa. less on average to transfer a property in at business and land registries can be communicated to staff in various ways. At business registries, officers learn FIGURE 3.3 Workshops are the most common channel for communicating changes to registry about changes to the business start-up process through workshops in 66% of Share of economies using communication channel economies; in 39% of economies they (%) are informed via pilot tests. Workshops 70 and pilot tests are also the most common 60 means of informing staff of changes to 50 regulations or processes at land regis- 40 tries; 56% of economies mainly use workshops for this purpose while 24% 30 use pilot tests (figure 3.3). 20 10 By using pilot testing, business and 0 land registries can identify and address Workshops Pilot tests Dissemination Public broadcast potential challenges before the full campaigns implementation of new processes. Pilot Business registries Land registries tests are most commonly implemented in registries in Europe and Central Asia, where 55% of business registries Source: Doing Business database. Note: An economy can use multiple channels of communication as listed above. Economies where changes are not and 41% of land registries use pilot communicated (two economies) are excluded from the sample. Workshops refer to the use of presentations for a testing. A significant share of registries group of people. Pilot tests refer to the use of small-scale experiments or tests to introduce changes. Dissemination campaigns refer to the use of social media or billboards. Public broadcast refers to using television or radio in the OECD high-income economies transmission to convey changes. 36 DOING BUSINESS 2019 economies where registry officers have of EET on business growth such as, Guatemala’s business registry maintains received training compared to economies for example, enhancing entrepreneurs’ a budget explicitly dedicated to training where no training is offered (figure 3.4). access to credit.12 Training programs also system users—the registry has an annual succeeded in teaching new entrepreneurs budget of 70,000 quetzales (about managerial skills useful to the opera- $10,000) specifically for training nota- TRAINING REGISTRY USERS tion of their businesses.13 In addition, ries and lawyers. In recent years the land business-support interventions for small registry spent 208,000 quetzales (about Registry users also benefit from training. and medium-size enterprises like training $28,000) to provide training to more As the popularity of entrepreneurial programs help improve firm performance than 3,000 system users, mainly notaries training programs has risen in recent and create jobs.14 However, depending and lawyers. years governments worldwide have on the national context and on the audi- taken steps to develop and expand ence receiving the program, the impact Skills training programs are more such programs. of training programs can vary widely. An successful when the private sector is experiment in Bosnia and Herzegovina, involved in curriculum development as Relevance of training for for example, showed that individuals well as providing on-the-job training entrepreneurs with an existing business tend to benefit via internships or apprenticeships.17 In 2014 some 230 Entrepreneurship more from training opportunities and Colombia’s Jóvenes en Acción program, for Education and Training (ETT) programs make more investments than individuals example, combines classroom instruc- were identified around the world; without a business.15 tion with on-the-job training at private these include global initiatives like the companies. This model’s short-term International Labor Organization’s Know For more than three decades, the New outcomes—namely a higher probability About Business and Start and Improve Enterprise Incentive Scheme—a program of formal employment and greater earn- Your Business and regional programs like run by Australia’s Department of Jobs ings—were sustained over the long term. Injaz Al-Arab.10 and Small Business—has provided accredited training and mentoring to help Training and information When EET programs target budding individuals start a business. Delivered by opportunities for registry users entrepreneurs, results show significant a network of 21 providers nationally, each Registries offer training to start-up firms increases in self-employment, household year the scheme provides 8,600 people in just over one-half of OECD high- consumption, and income two years after with small business training, income income economies, the highest share the intervention.11 Over time, evalua- support and rental assistance during their among the regions measured by Doing tions find positive and significant effects first year in business.16 Business; registries in South Asia offer FIGURE 3.4 Starting a business and transferring property tend to take less time in economies where workshops are provided to registry staff Average time to start a business Average time to transfer property (days) (days) 70 70 60 60 50 50 40 40 30 30 20 20 10 10 0 0 Workshops at the business registry Workshops at the land registry Used Not used Source: Doing Business database. Note: Both relationships are significant at the 1% level after controlling for income per capita. STARTING A BUSINESS AND REGISTERING PROPERTY 37 the least training to entrepreneurs (figure answers to specific inquiries related to Communication of changes to 3.5). Where training opportunities are procedures. Of the economies included registry users offered to entrepreneurs, these usually in this case study, 57% have a help Business and land registries inform take the form of group classes, work- desk specifically for property registra- the public of changes—for example, to shops and seminars. Online courses are tion available to the public. In general, requirements for registering a company available in one-third of the economies economies with a publicly-available or selling a property—using various chan- that offer training. help desk tend to have a higher score nels of communication. In a majority of on the quality of land administration economies, business registries commu- Training can be offered to anyone index.19 The help desk, which is entirely nicate changes to the business start-up starting a business but, in some cases, focused on user and customer satis- process via a dissemination campaign special learning opportunities are faction, improves land registry quality using social media or physical bill- directed to targeted groups, such as by providing feedback on the types of boards (63%) and public broadcasts on youth, elderly and woman entrepre- issues raised by customers, which the television or radio (65%). Training and neurs. However, just 17% of economies registry can then address. Since Peru’s workshops are a less-common method of that provide training implement targeted Superintendencia Nacional de los Registros conveying such changes (36%). training programs. In Niger the Chamber Públicos (SUNARP, the national public of Commerce and Industry and registry superintendency) established Income level plays a role in determining the National Employment Promotion the Citizen Attention Center in 2014, which communication method is used. Agency run an entrepreneurship training the help desk has addressed more than Business registries in around two-thirds program tailored specifically to young half a million inquiries. The center’s (70%) of low- and middle-income people, including high school students lawyers, registration law specialists, economies use public broadcasting; and other youths who did not complete provide guidance free of charge on those in high-income economies rely formal education.18 registration and general procedures at more heavily on web-based methods of the land registry. All citizens have access dissemination, such as publication on Help desks play a critical role in to this service via e-mail, chat and a free the business registry’s website. addressing citizens concerns and hotline, Aló SUNARP. Economies that inquiries regarding various processes have a help desk at the land registry Similarly, when a new initiative is adopted developed by public agencies. By tend to perform better on the ease of by the land registry, or when significant providing access to information help registering property indicator set and changes are made to the legislation or a desks act as a strategic educational tool have a better score in the quality of land new system is implemented, registries in for the public; they allow citizens to have administration index.20 46% of economies communicate those FIGURE 3.5 Most OECD high-income economies provide registry training to entrepreneurs Share of economies (%) 100 90 80 70 60 50 40 30 20 10 0 OECD high Europe & East Asia & Sub-Saharan Latin America & Middle East & South Asia income Central Asia Pacific Africa Caribbean North Africa Training No training Source: Doing Business database. 38 DOING BUSINESS 2019 FIGURE 3.6 Starting a business and transferring property tend to be faster when registry changes are introduced through dissemination campaigns Average time to start a business Average time to transfer property (days) (days) 60 60 50 50 40 40 30 30 20 20 10 10 0 0 Dissemination campaigns at the business registry Dissemination campaigns at the land registry Used Not used Source: Doing Business database. Note: For the business registry, this relationship is significant at the 1% level after controlling for income per capita. For the land registry, this relationship is significant at the 5% level after controlling for income per capita. changes to the public through a dissemi- -records-management-and-information -systems-community-of-learning-exchange#1. nation campaign; 61% rely most heavily NOTES 9. The share of economies (as measured by on television and radio. this case study) that hold regular training This case study was written by Cyriane Coste, Marie programs for land registry officials is as Lily Delion, Fatima Hewaidi, Frédéric Meunier, Albert follows: OECD high income (45%); East Asia When citizens are made aware of the Nogues i Comas, Nadia Novik, Nathalie Reyes, Erick and the Pacific (40%); South Asia (38%); changes implemented at the business Tjong and Yuriy Valentinovich Avramov. Europe and Central Asia (32%); Middle East and land registries, they may be more 1. For more information, see the registries and North Africa (32%); Latin America and training section of the website of the the Caribbean (29%); and Sub-Saharan Africa likely to assert their rights with confi- (24%). Association of Alberta Registry Agents dence. Doing Business data show that it (AARA) at http:/ /www.aaratraining.com 10. Valerio, Parton and Robb 2014. takes 13 days less on average to start a /index.aspx?tabid=1. 11. Valerio, Parton and Robb 2014. 2. Fourie 1998. 12. Valerio, Parton and Robb 2014. business and 19 days less on average to 13. Dana 2001. 3. The share of economies (as measured by transfer a property when a dissemina- this case study) with a legal requirement 14. Cravo and Piza 2016. tion campaign is used to communicate for training is as follows: Europe and Central 15. Bruhn 2011. Asia (59%); East Asia and the Pacific (28%); 16. For more information on Australia’s New changes to the public (figure 3.6). Enterprise Incentive Scheme, see the website OECD high income (27%); Latin America and the Caribbean (16%); Sub-Saharan Africa of the Department of Jobs and Small Business (16%); South Asia (13%); and Middle East and at https://www.jobs.gov.au/self-employment -new-enterprise-incentive-scheme-neis. CONCLUSION North Africa (11%). 17. Valerio, Parton and Robb 2014. 4. For more information, see the website of the Asociación Profesional de Registradores at 18. Le Sahel. 2014. “Signature de conventions Training can be important for ensuring http://www.apregistradores.com/. de financement entre le PRODEC, la CCIAN 5. UNECE 1996. et l’ANPE: près de 404 millions de FCFA the quality of business and land regis- pour soutenir la formation professionnelle et 6. Williamson 2000. tries. Data collected for Doing Business 7. FAO 2017. l’insertion économique des jeunes.” January 2019 suggest that training initiatives are 8. For more information on the World Bank’s Land 30. http:/ /news.aniamey.com/h/11947.html. Registration and Cadastre Modernization Project 19. This relationship is significant at the 1% level beneficial to both registry officers and after controlling for income per capita. in Turkey, see http://documentsworldbank.org entrepreneurs. Access to training for /curated/en/774231526581694132/pdf 20. This relationship is significant at the 1% level registry officials and the public can be /Disclosable-Version-of-the-ISR-Turkey-Land after controlling for income per capita. provided through a variety of channels. -Registration-and-Cadastre-Modernization -Project-P106284-Sequence-No-21.pdf. Workshops, learning programs, help Additional information on the Workshop on desks, media broadcasts and awareness Land Records Management and Information campaigns can improve the efficiency of Systems:Community of Learning Exchange can be found at http:/ /www.worldbank.org/en business and land registries and create a /events/2017/06/12/workshop-on-land well-informed public. DOING BUSINESS 2019 Getting Electricity Understanding the benefits of wiring regulation ƒ A robust regulatory framework governing the electricity sector and An extensive fire broke out in one of Bamako’s largest markets, the accrediting the electrician profession Marché Rose, in December 2017. Business owners watched as their protects public safety by helping investments were destroyed.1 After the fire was extinguished, the extent the market overcome asymmetry of of the damage was clear—hundreds of stalls had been burnt down at a information and moral hazards. cost of more than 1 billion CFA francs (approximately $1.7 million), most of which was shouldered by small firms. An investigation by the utility ƒ Doing Business data show that approximately three-quarters of later found that faulty installation of electrical wiring caused the fire. economies have an electrical code or regulation setting forth standards for electrical installations. Such incidents act as a reminder that Safety is often absent from the discussion electricity is inherently hazardous. on access to electricity. Faulty wiring can ƒ Requirements for qualifications and However, electrification is crucial for cause direct harm or indirect injury due skill development in the electrical economic development—its impact to fires or explosions. To adequately profession can prevent electrical on education, labor and income is well mitigate safety risks, electricians must be system failure incidents. Barely documented. Household electrification well qualified. However, without a proper two-thirds of the economies covered is estimated to result in an average rise accreditation system, asymmetry of by Doing Business require electricians of around 7% in school enrollment, 25% information arises—the seller of a good to have accreditations guaranteeing in employment and 30% in income.2 (or service, in this case), has greater their qualifications to carry out a Where electricity services are deficient, knowledge than the buyer.7 The public is building’s internal wiring. firm performance is negatively impacted. unable to differentiate a good electrician ƒ Mandatory inspections and liability World Bank Enterprise Survey data for from a bad one. Regulation is also neces- regimes introduce accountability vis-à- 2017 indicate that business owners in sary to offset negative market externali- vis the party undertaking the internal developing economies perceive a lack of ties that arise when a firm is not liable for wiring works of a building. Inspections reliable electricity supply as the biggest the full cost of an economic decision.8 can be carried out by utilities, certified obstacle to the operation of their busi- Ultimately, the hiring decision will vary electrical engineers or third-party nesses, behind only access to finance, the depending on the perspective of the inspection bodies. Such inspections are informal sector and political instability.3 consumer—one individual may be willing required in about 70% of economies. to hire an unqualified professional while There are myriad supply-side impedi- the neighboring community may not (as ƒ Doing Business data indicate that ments to gaining access to electricity. it would bear the full cost associated with effective regulatory regimes that A complicated connection process, for faulty wiring in the case of a fire). protect the public from electrical example, can make obtaining a new elec- system failure incidents also tend tricity connection difficult for a newly- to have an efficient grid connection incorporated startup.4 Furthermore, once THE HUMAN AND ECONOMIC process. connected to the grid, firms may face COST OF FAULTY WIRING blackouts that force them to halt produc- tion5 or hikes in electricity tariffs that Between 2011 and 2015, fire depart- undermine their productivity.6 ments in the United States responded to 40 DOING BUSINESS 2019 nearly 200,000 fires at manufacturing or are (i) electricians not conforming with energy consumption have been found to industrial properties. These fires caused wiring codes and standards, and (ii) spur economic expansion.14 the largest share of civilian deaths and non-certified electrical engineers per- direct property damage, averaging $1.2 forming wiring installation and connec- Small and medium-size enterprises billion annually.9 Most industrial property tion works. Unsurprisingly, data indicate (SMEs) are especially dependent on grid fires are the result of incidents associated that seven of every 10 fires in urban access as they often lack the resources with “electrical distribution and lighting areas in Peru are the result of defective to rely on captive power solutions. Doe equipment” (figure 4.1). The types of electricity installations, such as faulty and Asamoah (2014) find that without equipment most typically involved in a wiring or equipment that does not reliable energy supply, SMEs in Ghana fire’s ignition are the wiring installation or comply with the norms of the National struggle to boost output, resulting in transformer and power supply. Moreover, Electric Code and Norm NTP 370.304 low profitability. 15 Similarly, research the leading cause of ignition is electrical Electrical Installations of Buildings.11 on electricity provision in India shows failure (for example, a short circuit or an that the expansion of the electric- arc from a broken conductor). ity network boosts industrial develop- ENSURING SAFE ACCESS ment and increases the performance Deadly fires involving electrical failure TO ELECTRICITY MAKES of smaller firms.16 are common, particularly in developing ECONOMIC SENSE economies. In South Africa, for example, Given the importance of electricity, electrical fires accounted for 80% of the The risks associated with electrical managing the risks associated with its economic loss caused by the 46,000 failures undermine firms. At the same use is imperative. The lack of profes- fires that were attended to in 2015.10 time, access to the electrical grid is sional certification requirements and Improper equipment often causes such a key driver of firm production. A quality controls that characterize an fires. In 2012, a fire destroyed a shoe casual relationship has been established inadequately regulated electricity sector factory in Lahore; investigators later between electricity consumption and reinforce the asymmetry of information confirmed that a faulty electrical gen- economic growth in India, Indonesia, the individuals face when assessing the erator was to blame. Incorrect wiring Philippines and Thailand.12 Across Sub- qualifications of electricians and engi- installation is another major cause of Saharan Africa, it is estimated that the neers. Analogous to Akerlof’s “lemons electrical fires. Peru’s National Institute economic growth drag of a weak power problem,”17 unqualified electricians may of Quality (INACAL) has reported that infrastructure is about 2 percentage drive their qualified counterparts out of the main causes of fires in that country points annually.13 In Nigeria, increases in the market since the latter group will FIGURE 4.1 Electrical failure is the leading cause of industrial property fires in the United States Share of industrial fires by cause (%) 60 50 40 30 20 10 0 Electrical All other Heating Torch, burner and Exposure fire Intentional distribution and (or unkown) equipment soldering iron lighting equipment Direct property damage Fires Sources: Campbell 2018; National Fire Protection Association. Note: Data are annual averages for the period 2011–15. GETTING ELECTRICITY 41 be reluctant to lower their prices if they cannot make a return on their educa- When electricians are certified and licensed, the public tional investment. In turn, the quality of has proof of their professional qualification and an electrician services will suffer. informed hiring decision can be made. Furthermore, in the event that a wiring defect causes a fire, the societal costs across 190 economies, approximately standards across Africa and aims to can extend beyond the private parties three-quarters of economies have an incorporate international good practices. onto neighboring communities. Because electricity code or comprehensive legisla- It currently has 11 statutory members. private companies do not assume all tive text that covers some or all of these damages, their decisions may stand in areas. Having clear regulation in place Communication is just as important as contrast to societal interests. In short, establishes a foundation for regulating regulation—market players must be if the electricity market is unregulated, the electrical profession. The National informed of the rules. A first step, there- the hiring party may find it economically Electric Code of Barbados, for example, fore, is to make the laws that stipulate justifiable to use an unqualified electri- sets forth requirements for professional the required professional qualifications cian rather than a well-qualified (but qualifications to carry out electrical for electricians—as well as norms on more expensive) technician. wiring, conditions for inspections of electrical equipment and installation electrical wiring and prerequisites for —available to the public. In most econo- A robust regulatory framework govern- the professional qualifications necessary mies, electricity codes and regulations ing the electricity sector is necessary to to inspect electrical wiring. are not publicly available online and only maintain public safety. Regulation must half of economies measured by Doing be transparent and cover a broad range Independent regulatory agencies Business provide a list of steps online of areas. Examples of good practice in contribute to the design of regulation which customers must complete to electricity sector regulation are high- governing electrical installation safety obtain a new connection. lighted below, as are key findings from a in good practice economies. An inde- Doing Business cross-economy compari- pendent regulator can ensure clarity and In the event of a legislative change to son of electrical wiring safety provisions. transparency and form the basis of a electricity sector regulation, market system that encourages accountability.18 participants—including employees of the In South Africa, for example, the statu- distribution utility and private contrac- CLEAR REGULATION: THE tory Bureau of Standards (SABS) has an tors—must be informed swiftly. While FIRST STEP TOWARD explicit mandate to promote quality in modes of communicating such changes ENSURING PUBLIC SAFETY products and services in several sectors, vary from one economy to another, including engineering certifications and two-thirds of distribution utilities A regulatory foundation establishes electrical appliances. report organizing training workshops qualification requirements and electri- for engineers, technicians and inspec- cal installation norms. In nearly all Common standards and rules encourage tors involved in the connection process economies private contractors carry shared manufacturing facilities across when a change in regulation occurs. The out the internal wiring within buildings. economies.19 It is indeed easier for majority of economies, however, do not And in about one-half of the economies private firms to operate beyond their provide public funds for such programs. covered by Doing Business, private firms borders in economies where regulation undertake the connection works outside is similar. The European Committee the building, from the switchboard to for Electrotechnical Standardization ENSURING ELECTRICIANS the network. It is, therefore, important (CENELEC) has strengthened regula- HAVE THE RIGHT SKILLS that commercial interests not be placed tory coherence by aligning the electrical ahead of public safety. installation standards of the members When electricians are certified and of the European Union through stan- licensed, the public has proof of their Regulation should provide clear rules on dard HD 384 on Electrical Installations professional qualification and an (i) norming electrotechnical equipment, of Buildings. These standards provide informed hiring decision can be made. (ii) stipulating professional requirements clear guidelines on electrical installa- Certification and licensing mechanisms in relation to electricians and install- tions for new buildings. Similarly, the can incentivize qualified professionals ers, and (iii) establishing an inspection African Electrotechnical Standardization to offer their services, as their creden- regime to ensure wiring works are up Commission (AFSEC), established in tial will allow them to stand out from to code. Doing Business data show that, 2008, promotes the harmonization of their uncertified counterparts. 42 DOING BUSINESS 2019 Proof of professional experience and of these economies are in Sub-Saharan Electrical Workers (REWs) must partici- education is commonly required for Africa (figure 4.2). pate to renew their registration. The train- professionals to carry out electrical ing consists of two modules: (i) statutory installation works. Different approaches While entry into the electrical trade requirements in electricity ordinance, wir- exist across economies, however, with requires regulation, emphasis should ing regulations and safety protocols; regards to licensing. Licenses can be also be placed on continuing par- and (ii) dissemination of information on issued by a dedicated public authority ticipation. Many electricians are the design, maintenance and testing of —for example, the Electrical and self-employed and are not associated electrical installations. The CPD Scheme Mechanical Services Department in with a professional body at the time requires REWs to complete the training, Jamaica—or the national regulatory body, they receive their trade license. As which is provided by various organiza- as in the case of Uganda’s Electricity such, keeping them up to date on new tions and agencies, within the three years Regulatory Authority. Other econo- regulation or technological changes prior to the expiration of their registra- mies rely on professional organ- can be challenging. Most companies tion.21 Similarly, in the United States, all izations or academic institutions to lack the financial resources to offer licensed professional engineers in the issue licenses. In Pakistan, electricians formal training to their employees. In state of California are required to obtain performing internal installations are some economies, therefore, the onus is 32 hours of continuing education at an required to be a member of the board put on electricians to remain active to approved trainee school—or any federate of engineers, a professional body that retain their license. or state apprenticeship program—every regulates the engineering profession. three years prior to the renewal of their In the Dominican Republic, licenses are Hong Kong SAR, China, offers an exten- license. Elsewhere, the private sector has issued by the Colegio Dominicano de sive professional training program—the taken an active role in organizing training Ingenieros Arquitectos y Agrimensores Continuing Professional Development programs to improve the qualifications of (CODIA, a national engineering asso- (CPD) Scheme—in which all Registered all construction professionals. The Korea ciation). In other economies, including Brunei Darussalam and Singapore, the utility is responsible for issuing FIGURE 4.2 Many African economies lack professional norms to undertake internal certifications. Such cases are usually wire works confined to smaller economies where the utility is vertically integrated and has broad national coverage. The requirements to be certified as an electrician also vary widely across economies. In Malaysia, to carry out internal wiring works, one must be registered as a professional engineer and have at least three years of pro- fessional experience, have success- fully completed the required courses as determined by the Board of Engineers Malaysia and have either undergone a professional assessment examination or be a member of the Institution of Engineers Malaysia.20 In Germany, elec- trical contractors require a certification which they can only obtain through an Ausbildung, a program that combines an apprenticeship and education. While most economies measured by Doing Business mandate a minimum level of education to undertake internal wiring Source: Doing Business database. installations, about 30% of economies Note: Economies in blue have an electricity code (or set of regulations) that sets forth the professional qualifications (education and professional experience, for example) required to legally carry out a building’s internal wiring have no requirements at all—and many installation. Economies in grey have no such requirements. GETTING ELECTRICITY 43 Electric Association, for example, which and lack the appropriate equipment for internal wiring of the building to ensure is comprised of corporations that are electrical services.22 compliance with the approved plans. engaged in electricity-related businesses, Inspections approval is communicated provides regular training programs taught Despite the information prescribed in internally within the utility, allowing by leading experts in the industry. electrical codes and other regulation, DEWA to carry out the external electri- technical audits often reveal faults in cal works immediately without the need design, installation and maintenance. for the customer to be present. ENSURING THAT INTERNAL Inspections provide an incentive to com- INSTALLATIONS ARE SAFE ply with regulation. Initial inspections Third-party bodies carry out inspections THROUGH MANDATED —carried out before the facility becomes in about one-third of economies with INSPECTIONS OR LIABILITY operational—can help identify and fix internal wiring inspection requirements. REGIMES any nonconformity of the installation.23 In Côte d’Ivoire, a public works institu- In economies where private sector tion, the Laboratoire du Bâtiment et des Regulatory compliance is as essential electricians make the external connec- Travaux Publics (LBTP), is tasked with as the rules themselves. In 2009, a fire tion to the network, nearly all require ensuring that all internal electrical instal- caused by ineffective grounding and that the utility inspect the connection lations comply with safety standards. aging cables destroyed the building works ahead of the electricity turn-on. To this end, an inspector examines of the Ministry of Foreign Affairs in Similarly, in about 70% of economies various points on the installation—the Accra, Ghana. As is often the case in covered by Doing Business inspections grounding, the electrical panel, and so economies where there is a shortage of of a new building’s electrical wiring on. Clients can only apply for a new con- qualified engineers and a large informal are compulsory. nection once the installation has been sector, although regulation existed— approved and a certificate of conformity Ghana’s National Wiring Code—it had Inspections are typically carried out has been issued. not been observed. In Kenya, the infor- by the utility, a third-party agency or a mal sector, also known as jua kali, is certified electrical engineer (figure 4.3). In some economies, private certified elec- extensively involved in the manufactur- Utilities perform this function in nearly trical engineers provide internal wiring ing sector. A study of electrical safety 40% of economies where internal wiring inspections. In Croatia, an internal wiring management in Kenya’s informal sector inspections are required. In the United certificate must be submitted before the shows that most jua kali operators do Arab Emirates, the Dubai Electricity and utility, Hrvatska Elektroprivreda (HEP), not follow electrical safety regulations Water Authority (DEWA) checks the installs the meter. This certificate, which FIGURE 4.3 Who conducts the inspection of the internal wiring installation prior to the electrification of a commercial building? Share of economies with internal wiring inspection method (%) 100 90 80 70 60 50 40 30 20 10 0 South Asia Sub-Saharan East Asia & Latin America & Middle East & Europe & OECD Africa Pacific Caribbean North Africa Central Asia high income Utility Third-party agency Certified private engineer No inspection carried out Other Source: Doing Business database. 44 DOING BUSINESS 2019 proves that the electrical installation electrician profession is well regulated, Doing Business data reveal that economies has been tested, can be prepared by norms are respected and the informal that provide efficient grid connection the client’s electrician, provided they sector is small, liability regimes may be services (as measured in terms of time have the required accreditation, or—in sufficient to ensure public safety, pro- or cost) also tend to have (i) clear legal most cases—by a third-party firm if the vided there is an efficient court system standards stating the qualifications nec- electrician lacks the required accredita- to foster accountability. Internal wiring essary to carry out the internal works and tion. The utility issues a final connection inspections for lower risk constructions (ii) a requirement for an inspection of the approval once this documentation is may not be necessary, as is current internal installation. At the global level, deemed satisfactory. practice in OECD high-income econo- those low-income economies that meet mies such as Germany and Sweden. at least one of these two criteria connect Because the circumstances surround- These economies do not require internal businesses to the grid in about 25% less ing electrical failures vary significantly, wiring checks as all electricians (i) must time on average. And across income blanket recommendations on internal undergo a rigorous professional certifi- groups, economies with an internal wir- wiring inspection schemes are unhelpful. cation process and (ii) are held legally ing inspection have, on average, lower Mandatory inspections may be advisable responsible that the installations they connection times. “Smart” regulation in economies with a history of faulty carry out are up to code. does not need to come at the expense of wiring incidents; however, a risk-based an efficient connection process. approach may be more applicable in The reality in other economies, however, economies where the electricity profes- stands in stark contrast to that of the Dubai provides a good example of bal- sion is well-regulated and qualification OECD high-income economies. Many ancing efficiency and wiring compliance. standards are enforced. Despite varied economies lack the qualified profession- To be certified by the Dubai Electricity practices, one recommendation holds als needed to impose strict qualification and Water Authority (DEWA), prac- true across all economies: inspectors requirements, making the implementa- ticing electrical engineers must pass should receive adequate training and tion of liability regimes more challenging. the Municipality Exam for Electrical have relevant qualifications. Even where the electrician profession is Installation. This requirement allows the well regulated, unqualified professionals utility to minimize the number of proce- Beyond inspections, another way to may still offer their services if the infor- dures needed to complete the process ensure the safety of internal instal- mal sector is large and law enforcement when the application is submitted without lations is to implement clear liability is weak. Many economies with these jeopardizing wiring safety standards. The regimes, placing an added responsibility characteristics (rightfully) require that all internal wiring inspection is scheduled on electricians by holding them legally internal wiring installations be inspected when the application to the utility is sub- responsible when incidents occur. In the to avoid incidents. mitted through the utility’s online portal Philippines, for example, the Board of by the customer’s electrical contractor. Electrical Engineers can suspend elec- Moreover, due to the standardization of trical engineers for unprofessional or REGULATION AND internal wiring guidelines, the external dishonorable conduct. The law specifies EFFICIENCY ARE NOT connection works are commenced at the the circumstances under which an elec- MUTUALLY EXCLUSIVE same time the inspection is carried out, trical engineer can be suspended from with the results communicated internally professional practice (for example in the Electricity sector regulation is crucial. within DEWA. case of fraudulent documents). Also, However, regulation should be designed in cases of wiring regulation violations, to transfer the regulatory burden away Doing Business data suggest that electric- the law gives any person, firm or asso- from end-users. In Mauritania, the util- ity services are in no way made worse ciation the right to file charges result- ity requires that all electrical materials where there is regulation that governs ing in the revocation of the electrical bought on the private market—including internal wiring inspections and qualifica- engineer’s license. the transformer—be checked by the tions. For example, there are fewer power utility before the private electrical con- outages, on average, in economies where The choice of whether to employ tractor can build a sub-station; this adds an internal wiring inspection is necessary, internal wiring inspections or liability time and interactions to the connection which in turn may reduce the likelihood regimes (or both) varies from economy process. Alternatively, in Nigeria, mate- of faulty wiring defects. Moreover, across to economy as it depends on myriad fac- rials must be purchased from accredited regions and income groups, there is no tors (such as existing regulation, the size distributors, which sell transformers that significant difference in the number of of the informal sector or history of wir- already include a test certificate from procedures—or even the connection ing incidents). In economies where the the manufacturer. time—in economies with internal wiring GETTING ELECTRICITY 45 FIGURE 4.4 The number of procedures to connect to the grid are similar across income groups whether an internal wiring inspection is required or not Average number of procedures to obtain a new electricity connection 6 5 4 3 2 1 0 Low income Lower middle income Upper middle income High income Economies with internal wiring inspections Economies with no internal wiring inspections Source: Doing Business database. inspection requirements compared to Doing Business data demonstrate that 6. Abeberese 2016. those with none (figure 4.4). economies with efficient electrical con- 7. Akerlof 1970. 8. Kapp 1950. nection processes tend to have clear legal 9. Campbell 2018. standards and quality controls for new 10. Fire Protection Association of South Africa CONCLUSION electrical connections. In other words, 2015. 11. International Copper Association Latin regulatory regimes that protect the public America. 2012. “El 70% de los incendios Established standards for electrical from electrical failure incidents also tend urbanos se debe a las malas instalaciones materials, wiring installations and to deliver good services to businesses electricas.” September 4. http:/ / programacasasegura.org/pe/2012/09/04 electricians are not only essential for through an efficient grid connection /el-70-de-los-incendios-urbanos-se-debe-a public safety—they also make economic process or a reliable network. -las-malas-instalaciones-electricas/. sense. Qualification requirements for 12. Asafu-Adjaye 2000. 13. Andersen and Dalgaard 2013. professional electricians help individuals 14. Okafor 2012. overcome the asymmetry of information NOTES 15. Doe and Asamoah 2014. they would otherwise face. Accreditation 16. Rud 2012. This case study was written by Ahmad F. 17. Akerlof 1970. systems that focus on both experience 18. Wren-Lewis 2014. AlKhuzam, Jean Arlet, Viktoriya Ereshchenko and and education are essential. Silvia Carolina Lopez Rocha. 19. Josias 2014. 20. For more information, see Board of Engineers 1. Le Republicain. 2017. “Violent incendie au Malaysia Application for Registration as a Aligning national norms with interna- grand marché de Bamako hier: Un mort et Professional Engineer. Available at http://www tional standards can ensure regula- des centaines de magasins partis en fumée.” .bem.org.my/documents/20181/43352 December 13. https:/ /www.maliweb.net /PEnotes.pdf. tory coherence and facilitate the safe /societe/violent-incendie-grand-marche-de 21. For more information, see the Continuing use of electricity. Regulation alone is not -bamako-hier-mort-centaines-de-magasins Professional Development Scheme for Registered sufficient—compliance with the law -partis-fumee-2721832.html. Electrical Workers of the Hong Kong SAR, 2. Jimenez 2017. China, Electrical and Mechanical Services is just as important. To this end, many 3. According to World Bank Enterprise Survey Department. Available at https:/ /www economies have instituted inspection data, over 11% of business owners in .emsd.gov.hk/en/electricity_safety/cpd regimes for internal wiring installations. developing economies perceive a lack of _scheme_for_rew/index.html. reliable electricity supply as their biggest 22. Mutai and others 2007. Other economies have put in place obstacle, behind access to finance (15%), the 23. Rangel, Queiroz and Oliveira 2015. liability regimes so that the electricians informal sector (12%) and political instability carrying out the wiring installation (12%). For more information, see http:/ /www .enterprisesurveys.org. are held accountable in the case of 4. Geginat and Ramalho 2015. future incidents. 5. Scott and others 2014. DOING BUSINESS 2019 Trading Across Borders Training for trade facilitation ƒ In today’s globalized and highly digitalized trading environment, the ability of trade professionals Nearly a decade ago, the World Customs Organization (WCO) highlighted to benefit from electronic systems the importance of education for trade facilitation by advocating for largely depends on training and knowledge-based services, training and capacity building. The World Trade communication. In recent years, Organization’s (WTO) Trade Facilitation Agreement (TFA) that entered Doing Business has captured reforms into force in February 2017 further emphasized the importance of these that highlight the fundamental role instruments in trade facilitation. The WCO foresaw that the effective use of played by education, training and information and tools—such as electronic platforms and risk-based inspec- communication in trade facilitation. tions—by customs professionals would help economies reduce the time ƒ Of the economies that implemented and costs associated with trading across borders.1 In today’s globalized and trade reforms as captured in Doing highly-digitalized trading environment, however, the ability of trade profes- Business 2019, 85% regularly provide sionals to reap the benefits of these tools depends heavily on training and training to customs clearance officials. communication. Indeed, the WTO cites training as one of the most important elements in the successful implementation of trade facilitation measures.2 ƒ Training of customs clearance officials and customs brokers is positively associated with lower border and Cross-border trade is a complex endeavor. on behalf of the exporter or importer. documentary compliance times. According to the United Nations Customs officials perform several tasks Conference on Trade and Development on behalf of customs administrations ƒ Doing Business data indicate that the (UNCTAD), the average international including valuation, documentary checks, average time required to clear customs trade operation involves between 20 physical inspections of cargo and post- (for both exports and imports) is 34% and 30 parties. Trading includes not only clearance audits. Customs brokers’ lower in economies where clearance officers receive regular training government actors such as customs duties include preparing trade documen- compared to those where no regular and port authorities but also brokers, tation, ensuring the proper transfer of training is provided. commercial banks, vendors, insurance cargo as well as advising on exporting companies and freight forwarders.3 and importing requirements. Given these ƒ Worldwide, organizing workshops is Customs clearance officials and customs tasks, communication and training on the most commonly-used channel of brokers are two of the most important new trade processes, as well as on IT communication to convey changes parties involved in a typical international developments, are critical. in practice or regulations to customs trade transaction. They have different officials and customs brokers. but interconnected roles with regards to Doing Business data show that education education, training and communication and training, together with communica- ƒ A majority of economies do not require since they are the providers and users of tion with customs clearance officials a formal university degree to operate as customs services, respectively. While the and customs brokers, play an important a customs broker. However, brokers are customs clearance official is an employee role in the successful implementation required to obtain a license in 75% of economies measured by Doing Business. of the customs administration who acts of trade-related reforms. Education and as a law enforcement officer, the customs training facilitate the implementation broker is a third-party, private entity of new policies as well as the develop- who deals directly with customs officials ment of the specific skills or knowledge TRADING ACROSS BORDERS 47 required to make those policies opera- tional. 4 Training can target various Education, training and communication can support staff levels—from senior to operational the successful implementation of trade-related staff—and encompass different types of regulatory reforms. programs, including technical training on daily operations, training linked to the implementation of new processes no exception. Since trade facilita- experience—can, for example, result in or the training of new staff.5 Training can tion catalyzes economic growth, fewer errors when firms are completing support the successful implementation of educating stakeholders to adopt trade customs documents, contributing to trade-related reforms by communicating reforms effectively should be a central time savings and increased trade relevant information about new programs government priority.9 Bangladesh has volumes.12 Governments provide trade- and their requirements—simply knowing identified its top priorities for trade related training to customs clearance more about reforms could make govern- facilitation as capacity building activi- officials in 98% of economies measured ment employees more likely to adopt ties at ports and customs offices as by Doing Business and to customs them. Indeed, education and training are well as communicating with relevant brokers in 87%. positively associated with reform imple- actors to ensure the proper adoption mentation. Education and training can of regulations.10 Significant improvements to Bolivia’s also improve communication, which is foreign trade regime in 1985 were crucial for conveying pertinent informa- Education, training and communication systematically offset by administrative tion on new standards.6 can support the successful implementa- shortcomings including high levels of tion of trade-related regulatory reforms bureaucracy and opacity in the public A well-trained and educated workforce (box 5.1). India has supported its service. To address these issues, starting is equipped with the knowledge to ambitious reform agenda by providing in 1997 the government introduced a perform their day-to-day duties as well regular training to both customs offi- series of initiatives to strengthen public as to increase the efficiency of the overall cials and private sector agents, as well administration, including redesigning trade process. By developing workers’ as by establishing Customs Clearance the customs administrative struc- competencies and skills, training can act Facilitation Committees which bring ture and implementing educational as a catalyst for improved organizational together actors involved in international programs for customs officers. Of these productivity.7 Morocco customs has been trade at regular meetings. Similarly, the initiatives, education-related policies implementing a series of reforms in the Islamic Republic of Iran has invested had the greatest impact. The introduc- area of human resources and commu- in training customs officials, setting tion of a new competitive selection nication since the 1990s. Together with up “expert pools” of customs officials model for customs officers, higher the introduction of an online declara- with existing technical training who qualification requirements and tech- tion system and strong anticorruption are responsible for electronic goods nical evaluations through exams—as measures, an improved training system clearance, as assigned by the national well as mandatory on-the-job training for customs personnel and new commu- single window. and a required minimum number of nications channels (including a customs training hours—helped to further intranet and public website) for both Governments are tasked with designing reduce customs clearance times. staff and the public have substantially and implementing their national trade Furthermore, even while imports into improved the efficiency of the customs facilitation programs. Because of this, Bolivia were declining, the effective tax service. Indeed, improved customs they are often best placed to lead rate increased,13 reflecting enhanced efficiency was associated with a 7.7% stakeholder education and communica- customs efficiency through corruption increase in customs revenue between tion strategies through their customs reduction and the implementation of 1998 and 2002.8 administrations and National Trade new regulations. Facilitation Committees. They are also well positioned to provide standard- Governments use a variety of mecha- THE ROLE OF GOVERNMENT ized, harmonized training programs.11 nisms to communicate changes in IN EDUCATING AND Furthermore, governments have a stake trade processes to customs officials COMMUNICATING CHANGE in educating service providers and users, and customs brokers. Doing Business since the effective implementation of data show that a workshop is the most Training policies typically require trade reforms will ultimately boost trade commonly-used channel followed by the support of the government to be volumes. Providing adequate training— disseminating information on a website successful, and training in customs is especially to firms with limited trading (figure 5.1). Interestingly, 65% of 48 DOING BUSINESS 2019 BOX 5.1 Promoting reform implementation through education, training and communication In recent years Doing Business has captured reforms that underscore the fundamental role played by education, training and com- munication in international trade processes. These reforms target not only the qualifications of the customs workforce but also the training provided to government officials and private sector agents when implementing new reforms, conducting pilot tests or communicating changes. Well-trained customs professionals are more likely to navigate new trade procedures effectively. Doing Business data show that the share of governments providing regular training (at least once a year) to customs clearance officials is significantly higher in economies where reforms were implemented than in economies where they were not. A decrease in the time to clear goods at the border in El Salvador, for example, was associated with the 2017 recruitment and training of customs clearance officers. A lack of trained customs officers had previously hampered clearance efficiency, despite the introduction of numerous trade reforms. Customs officials are more likely to receive regular training in reforming economies Training frequency of customs officials Training frequency of customs officials in reforming economies in non-reforming economies 2% 3% 14% 33% 62% 86% Regular training Only with new processes/systems One-time training No training Source: Doing Business database. Note: Reforming economies include 56 economies that implemented trade reforms in Doing Business 2018 and Doing Business 2019. Non-reforming economies include 132 economies for which no reform was captured in Doing Business 2018 or Doing Business 2019. “No practice” economies (Eritrea and the Republic of Yemen) are excluded from the sample. One-time training refers to providing training only once over the duration of service. Results hold when comparing economies within the same income group, with one exception in high-income economies; however, the difference is relatively small. Training has been pivotal when introducing new electronic systems, such as customs management systems or national elec- tronic single windows. Doing Business data show that many economies—including Afghanistan, Grenada and Jamaica in 2016, Cabo Verde and the Comoros in 2017 and Angola and Lesotho in 2018—have experienced reductions in the time to pre- pare documentation following training programs or pilot tests when implementing the Automated System for Customs Data (ASYCUDA) World, a customs data management system developed by UNCTAD. Brazil, Brunei Darussalam and Kenya also experienced positive results following the implementation of national electronic single window systems in 2017; by increas- ing awareness of the new platforms through training and seminars, they reduced documentary compliance time as measured by Doing Business. A pilot test period, together with effective communication between government agencies, government officials and private sec- tor agents, can also benefit reform implementation. The pilot period allows both for the testing and correction of a new system’s functionality ahead of full implementation and deepens user knowledge of the new procedures. Pilot testing can also serve to mit- igate resistance to change among public and private actors. The phased implementation of ASYCUDA in Angola (2017–18) and Lesotho (2015–18) provide good examples of successful pilot test periods. In both economies, ASYCUDA was initially launched as a pilot, allowing customs administrators the opportunity to test implementation issues and traders to get accustomed to the new system before its full launch. Subsequently, ASYCUDA has been used effectively in Angola and Lesotho, decreasing docu- mentary compliance time for exports and imports in both economies. TRADING ACROSS BORDERS 49 FIGURE 5.1 Most economies use workshops to convey changes in trade practices or regulations to customs officials Share of economies where government used specified communication channel (%) 100 80 60 40 20 0 Workshop Website Broadcast Dissemination campaign Pilot High income Upper middle income Lower middle income Low income Source: Doing Business database. Note: An economy can use several channels of communication as listed above. Economies where no communication of change is available (the Syrian Arab Republic and Timor- Leste) are excluded from the sample. Dissemination campaign refers to the use of social media or billboards. Pilot refers to the use of small-scale experiments/tests to introduce changes. Broadcast refers to using television or radio transmission to relay changes. low-income economies use websites— programs offered by international orga- only slightly below the 76% rate of THE ROLE OF CUSTOMS nizations—both for newly recruited high-income economies—even though CLEARANCE OFFICIALS IN employees as well as for experienced the Internet penetration rate in low- INTERNATIONAL TRADE customs officers and executives.15 income economies is just 12% (compared to a rate of 82% in high-income econo- While customs agencies traditionally The future orientation of customs mies). This figure can be attributed to the have been responsible for revenue collec- will require a transition toward a fact that customs officials and brokers tion, border management and fraud knowledge-based model.16 Greater typically have greater access to the prevention, they are now also expected investment in the education and skills Internet than the average citizen. to streamline clearance processes while development of clearance officials is ensuring border security. The new important. The World Bank Group’s Although governments remain the most “dynamic” role of customs agencies Customs Modernization Handbook 2005— important source of capacity-building demands that customs clearance offi- which emphasized human resources training for customs officials and brokers, cials maintain a high level of efficiency, management—identified the educa- opportunities also exist for private sector knowledgeability and accountability, tion and training of staff as the most involvement. In 2011 Mozambique imple- underscoring the need for well-educated important factor affecting customs mented the Janela Única Electrónica customs personnel. performance, a view that has been (JUE), an electronic single window reiterated by several recent studies.17 system, to streamline and harmonize Education and training support the Education also improves the transfer- its customs procedures. The JUE is professional development of customs ability of skills18 and is key to building managed by a private company which clearance officials. Such training provides technology absorption capacity.19 provided technical training on its use to an opportunity for customs agencies to all agents involved in international trade emphasize the importance of integrity at Providing regular training to customs to ease the migration from a physical work, deliver anti-corruption messages clearance officials is positively related to to an online system. Training sessions and promote the agency’s code of customs efficiency. Doing Business data included specific modules for customs conduct.14 Customs employees should indicate that the average time required officials, brokers, freight forwarders, ship- meet the educational requirements to clear customs (for both exports and ping line representatives, port operators, defined by customs authorities to qualify imports) is about 34% lower in econo- port authorities and banks. Additional for and effectively perform the role of mies where clearance officers receive training is available when new processes clearance official. For their part, govern- regular training compared to those are launched or upon request. ments should take advantage of training where no regular training is provided 50 DOING BUSINESS 2019 (figure 5.2). This trend holds in three FIGURE 5.2 Economies that offer regular training for customs clearance officials have of the income groups (upper middle shorter customs clearance times than those that do not income, lower middle income, and low Average time to complete customs clearance (hours) income), but does not hold in high- 50 income economies. Sub-Saharan Africa and the Middle East and North Africa 40 are the two regions where the difference in clearance time is the most dramatic 30 between economies where regular training is offered and where it is not. In Cabo Verde regular training of customs 20 officials helped the country to success- fully upgrade its automated customs data 10 management system from ASYCUDA++ to ASYCUDA World in January 2016. 0 Exports Imports Throughout 2016, Cabo Verde delivered training courses to customs officials, Training not regularly offered Training regularly offered brokers and traders, enabling these actors to take full advantage of the new Source: Doing Business database. system, which reduced documentary Note: Doing Business identified 128 economies where regular training (defined as occurring more than once a year) is provided to customs clearance officials. Doing Business identified 58 economies where such training is not provided. compliance time by 24 hours for both exports and imports. The experience of the Democratic Sub-Saharan Africa. In 2016, the country The Europe and Central Asia region has Republic of Congo highlights the introduced a single window for trade, the highest share of economies that importance of training as well as which began as a pilot. The following require a university degree to operate communicating changes as catalysts year the government continued the as a customs official (70%), followed by to trade reform implementation in implementation of the single window, Sub-Saharan Africa (68%). At 29%, the OECD high-income group has the lowest share (figure 5.3). However, a compar- FIGURE 5.3 Requiring customs officials to have a university degree is not necessarily ison among regions of the average time associated with improved customs efficiency for export clearance shows that requiring Average customs clearance Share of economies (%) time for export (hours) a college degree is not necessarily asso- 100 50 ciated with better customs efficiency; many other variables impact the effi- ciency of customs procedures (such as 80 40 technology, legal support, infrastruc- ture, strong anti-corruption measures 60 30 or membership in a trade agreement). Even though fewer OECD high-income economies require that customs officials 40 20 have a university degree, candidates are required to complete customs clear- 20 10 ance vocational training before their appointment. Furthermore, in economies in Sub-Saharan Africa where a univer- 0 0 Sub-Saharan South Asia Latin America Middle East East Asia Europe & OECD high sity degree is not required, but regular Africa & Caribbean & North Africa & Pacific Central Asia income training is provided to customs officials, Require university degree Provide regular training Export customs clearance time the average customs clearance time for both exports and imports is approxi- mately 44% lower than in those where Source: Doing Business database. a university degree is required, but no Note: The average customs clearance time for exports measures the number of hours needed to complete procedures required by customs authorities only and excludes the time for product-specific inspections such as phytosanitary or regular training is provided. technical standard inspections. Regular training is defined as training provided at least once a year. TRADING ACROSS BORDERS 51 publishing information on new require- no requirement for brokers in the United The customs broker profession is ments on its website and providing States to have a university degree, they evolving. Ongoing customs reforms, the training workshops to the private must be licensed; this requires passing Internet and e-commerce are prompting sector. The government also opened a background check and an exam to some customs brokers to offer more trade facilitation centers equipped demonstrate their understanding of the sophisticated services (advisory, for with Internet-connected computers to harmonization tariff schedule, federal example) rather than merely filing docu- assist and train users. By implementing regulations and customs electronic ments for customs clearance.21 Brokers the single window together with the interfaces. Furthermore, the American are expected to also support the interests accompanying training and commu- Customs Association, an independent of governments by ensuring compliance nication, the Democratic Republic of public intergovernmental organization, with regulations and payment of duties Congo reduced document preparation offers continued training to licensed and taxes. It is not, therefore, surprising time by 122 hours for exports and 42 customs brokers on recent changes that many economies require more than hours for imports; border compliance in the law as well as updates in the one qualification (for example a license time was also cut, by 219 hours for electronic systems used by the trade and an exam) to operate as a customs exports and 252 hours for imports. community. Requirements in some broker. In turn, data show that it is more economies go beyond licenses or educa- expensive to hire more educated customs tion. To become a customs broker in the brokers, particularly for imports (figure THE CUSTOMS BROKER: West African Economic and Monetary 5.4). Furthermore, in economies that do THE LIAISON BETWEEN Union, for example, a petitioner must not require any qualification, high income TRADERS AND OTHER deposit a minimum of 25 million CFA per capita is not necessarily associated ACTORS INVOLVED IN francs (around $44,500) with the with more expensive brokers; instead, INTERNATIONAL TRADE customs administration as a financial in economies requiring more qualifica- guarantee in the case of errors or fraud. tions, even with lower income levels, In 156 of the 190 economies measured by Doing Business, customs brokers act as intermediaries between traders FIGURE 5.4 Customs brokers are more expensive in economies with greater and other parties involved in moving qualifications requirements goods internationally. Of these, only Average cost to hire a customs broker Average income per capita 56 economies mandate the use of ($) ($) brokers by law. Customs brokers play 160 30,000 a pivotal role thanks to their in-depth knowledge of the industry, customs 140 25,000 laws, tariffs and regulations; often, 120 brokers are the only channel through 100 20,000 which producers can sell their goods internationally. By hiring an agent, firms 80 15,000 gain access to international markets without incurring the up-front costs 60 10,000 and risks associated with searching 40 for new markets or negotiating deals.20 20 5,000 These responsibilities are transferred to the broker, making the life of the 0 0 trader easier. Three qualifications Two qualifications One qualification No qualifications Many economies require brokers to be Imports Exports Average income per capita licensed or to pass an official examina- tion. Indeed, obtaining a license is the most common qualification for customs Sources: Doing Business database; World Development Indicators database (http://data.worldbank.org/data- catalog/world-development-indicators), World Bank. brokers; 75% of economies measured Note: Doing Business collects data on whether the following qualifications are required to operate as a customs by Doing Business require brokers to broker: university degree, pass an official exam or obtain a license. “One qualification” means that only one of these qualifications is required; “three qualifications” means that a broker must have a university degree, pass an official be licensed. In the United States, U.S. exam and obtain a license. The average cost to hire a customs broker is calculated based on Doing Business data for Customs and Border Protection regu- 188 economies. Of these, 24 economies do not require any qualifications, 68 require one qualification, 68 require two qualifications and 28 require three qualifications. The “no practice” economies of Eritrea and the Republic of lates customs brokers. Although there is Yemen are excluded from the sample. 52 DOING BUSINESS 2019 regions with the highest share of econo- In 87% of economies measured by Doing Business, mies that require a university degree to customs brokers participate in training programs operate as a customs clearance official, organized by the customs administration. while the OECD high-income group has the lowest share of economies with this requirement. Economies in South it is costlier to hire customs brokers. measured by Doing Business, customs Asia and Europe and Central Asia most Market segmentation in the customs brokers participate in training programs commonly provide customs officials brokerage profession may also explain organized by the customs administration. with regular training. the higher cost for brokers in economies Among economies where the customs with lower income per capita, where a administration offers training to customs few large companies control a substantial brokers, 45% offer training only when new NOTES market share. processes or systems are launched; 36% offer training on a regular basis (figure This case study was written by Iryna Lagodna, Nuno Mendes dos Santos, Esperanza Pastor Nuñez Requirements for licensing, examinations 5.5). Doing Business data indicate that the de Castro, Tiffany (Rongpeng) Yang, Marilyne and training for customs brokers are average time for documentary compli- Youbi and Inés Zabalbeitia Múgica. fundamental, as a lack of these can lead ance is 41% lower in economies that offer 1. WCO 2008. to delays in the clearance process.22 The training to customs brokers compared to 2. WTO 2015. 3. McLinden and others 2011. WCO recommends that any customs those where training is not available. This 4. Kroll and Moynihan 2015. reforms or modernization be accom- suggests that training could be beneficial 5. McLinden and others 2011. panied by the necessary training and in terms of familiarizing brokers with new 6. Kroll and Moynihan 2015. 7. Mckinnon and others 2017; Elnaga and Imran sharing of information between govern- regulation that could enhance their effi- 2013. ments and brokers. Furthermore, the ciency in complying with documentary 8. De Wulf and Sokol 2005. International Trade and Customs Broker requirements. 9. Hampson 2002. 10. Uzzaman and Abu Yusuf 2011. Association recommends the establish- 11. Urciuoli 2016. ment of capacity-building initiatives for 12. Volpe Martincus and Carballo 2010; Volpe brokers through certification programs CONCLUSION Martincus, Carballo and Graziano 2015. 13. De Wulf and Sokol 2005. and examinations.23 In 87% of economies 14. De Wulf and Sokol 2005. Doing Business data show that educating 15. Examples of training programs include those FIGURE 5.5 Most economies only customs officials and customs brokers offered by the World Customs Organization, such as the Virtual Customs Orientation provide training to customs brokers when through regular training is positively Academy (VCOA), the CLiKC! Customs new processes or systems are introduced associated with lower border and docu- Learning and Knowledge Community and mentary compliance times. Training is integrity development workshops. For more information, see the WCO’s website 13% also related to the successful implemen- at http://www.wcoomd.org. Similarly, the tation of trade reforms. Indeed, most of Inter-American Development Bank offers a 6% 36% the economies that implemented trade course on Development of Management and Leadership Capacity for Customs Supervision reforms as captured by Doing Business and Control that can be taken online. provide regular training to customs clear- 16. WCO 2008. 45% ance officials. 17. WTO 2015; Moïsé 2013. 18. Winters 2004. 19. Abramovitz and David 1994. Most economies do not require formal 20. Peng and York 2001. Economies where no training is offered higher education to work as a customs 21. WCO 2016. 22. WCO 2016. Economies where training clearance official or customs broker. 23. Arvis and others 2011. is offered only once However, many economies do require Economies where training is offered only following other types of qualifications, such as launch of new processes obtaining a license or passing exams, or systems to serve as a broker. More educated Economies where training is offered regularly customs brokers are more expensive to hire, particularly for imports. A majority of customs administrations Source: Doing Business database. offer regular training to customs offi- Note: “Training is offered only once” is defined as cials. Interestingly, Europe and Central providing training only once over the duration of service. The sample includes 183 economies. Asia and Sub-Saharan Africa are the two DOING BUSINESS 2019 Enforcing Contracts and Resolving Insolvency Training and efficiency in the judicial system ƒ Worldwide only 101 of the 190 economies measured by Doing A well-prepared and robust judiciary is fundamental to the rule of law. The Business have a specialized training of judges facilitates the prompt resolution of trials and can lead to commercial jurisdiction in place; only judicial decisions of higher quality. Training can also foster greater uniformity 31 have a specialized court handling insolvency cases. and predictability of decisions and can increase public confidence in the legal system’s ability to deal effectively with specialized matters. Well-trained ƒ Judicial training programs can improve judges maintain the rule of law through enduring principles and predictable judicial performance. Economies processes, while also responding to a rapidly changing society. with training programs for judges on insolvency-related issues tend to perform better in the Doing Business Ensuring that the judiciary can handle phenomenon. The first specialized training resolving insolvency indicators. complex commercial cases efficiently is schools were established in France, the ƒ Judicial training is a key factor in a fundamental aspect of any rule of law Netherlands and the United States in the the successful implementation and system. For that reason, specialized judi- 1960s. Previously, it was believed that positive impact of regulatory reform cial education and training are critical to judges already had all the required knowl- governing commercial and insolvency guaranteeing the efficiency and quality edge and, therefore, would not benefit court proceedings. of court processes. The decisions of from additional or continuous training. judges trained in basic economics, for In France judges received no training ƒ Training formed a central part of example, are significantly less likely to be throughout their careers despite suffering the United Arab Emirates’ strategy appealed than decisions made by their from a poor public image as archaic and to modernize its judiciary and has been instrumental in the successful untrained counterparts.1 Furthermore, cut off from the world and society. After creation of specialized commercial judicial training can prevent ruling they publicly expressed their distress courts, the introduction of electronic errors; courts where judges receive over their lack of preparation for the case management systems and training show lower decision reversal growing complexity of legislation, the the implementation of a new rates.2 Extensive literature assesses how French National School for the Judiciary insolvency regime. the regulatory environment for contract was created in 1959.5 enforcement and resolving insolvency ƒ Institutionalized training programs affects abroad range of economic In recent years, efforts have been for judges in Indonesia supported the outcomes.3 Empirical research also made—mainly by the European Union successful implementation of reforms establishing small claims courts and supports the view that efficient contract and national judicial schools meeting at the successful adoption of new insolvency enforcement is essential to economic international fora—to establish a set of laws, decreasing the time to resolve development and sustained growth.4 common principles of judicial training insolvency cases. (table 6.1). Although these principles are not recognized as international stan- THE CONCEPT OF JUDICIAL dards, they represent a first effort toward TRAINING convergence by interested stakeholders. Despite the long history of courts, the As law and litigation have grown more training of judges is a relatively recent complex in recent decades, the need 54 DOING BUSINESS 2019 TABLE 6.1 Principles of judicial training Common principle European Judicial Training Network principles International Organization for Judicial Training principles Judicial training is Judicial training is a multidisciplinary and practical type of training, Acknowledging the complexity of the judicial role, judicial multidisciplinary and essentially intended for the transmission of professional techniques training should be multidisciplinary and include training in law, includes legal and and values complementary to legal education. non-legal knowledge, skills, social context, values and ethics. non-legal knowledge, professional skills and values. Judges need to receive All judges should receive initial training before or on their All members of the judiciary should receive training before or initial training. appointment. upon their appointment. Continuous training is a All judges should have the right to regular continuous training after All members of the judiciary should also receive regular training right and responsibility appointment and throughout their careers and it is their responsibility throughout their careers. It is the right and the responsibility for judges. to undertake it. They should have time for it as part of their working of all members of the judiciary to undertake training. Each time. Every Member State should put in place systems that ensure member of the judiciary should have time to be involved in judges are able to exercise this right and responsibility. training as part of their judicial work. Institutions responsible In accordance with the principles of judicial independence the design, To preserve judicial independence, the judiciary and judicial for judicial training content and delivery of judicial training are exclusively for national training institutions should be responsible for the design, should determine institutions responsible for judicial training to determine. content, and delivery of judicial training. the content. Judges should train Training should primarily be delivered by judges who have been Training should be judge-led and delivered primarily by judges. previously trained for this purpose. members of the judiciary who have been trained for this purpose. Adequate education Active and modern educational techniques should be given primacy Judicial training should reflect best practices in professional techniques should in judicial training. and adult training program design. It should employ a wide be used. range of up-to-date methodologies, involving new technologies, distance/online learning (complementary when appropriate) and electronic media. Appropriate funding Member States should provide national institutions responsible for All states should provide their institutions responsible for should be allocated. judicial training with sufficient funding and other resources to achieve judicial training with sufficient funding and other resources to their aims and objectives. achieve their aims and objectives. The senior judiciary The highest judicial authorities should support judicial training. Judicial leaders and the senior judiciary should support judicial should support training. training. Sources: Adapted from European Judicial Training Network 2016 and International Organization for Judicial Training 2017. for specialized judges has increased. including a large number and diverse deal with these types of cases must However, just 101 of the 190 econo- type of creditors, insolvency represen- be highly knowledgeable and develop mies measured by Doing Business have tatives, practitioners and the debtor particular skills (such as financial and a specialized commercial jurisdiction6 facing financial difficulties.8 Judges that accounting skills).9 in place, and only 31 economies have a specialized bankruptcy court handling FIGURE 6.1 Solving commercial disputes is 92 days faster in economies with a insolvency cases. Having a specialized specialized commercial jurisdiction commercial jurisdiction can result in Average time to enforce contracts shorter resolution times (figure 6.1). (days) 800 Specialized courts are created to handle 700 complex legal issues in the areas of 600 commercial, insolvency, securities or 500 intellectual property law. Such courts 400 require specialized judges with training in specific and complex procedures. 300 In an ever-changing business world, 200 judges’ knowledge must be kept current 100 on the rapidly-evolving business regu- 0 latory environment (box 6.1). Economies without specialized Economies with specialized commercial jurisdiction commercial jurisdiction Bankruptcy cases, in particular, are complicated due to the demanding inter- Source: Doing Business database. ests of the many stakeholders involved,7 Note: The relationship is significant at the 5% level after controlling for income per capita. ENFORCING CONTRACTS AND RESOLVING INSOLVENCY 55 BOX 6.1 Facilitating investment through enhancing specialized training for lawyers and judges Companies, corporate finance and capital markets are increasingly complex—they impact wages, financial stability and economic growth. Together with frequent legal and technological changes, this complexity creates obstacles for firms. Businesses must be able to rely on trained, certified professionals (such as accountants, attorneys and judges) to navigate these obstacles. The judiciary’s function as a check and balance hinges upon its ability to maintain practical know-how.a Regulatory uncertainty in new, complex areas of corporate law increases the risk for information asymmetry among market players. Judges are expected to stay current on the latest investment instruments. Guaranteeing minority investor protections against accrued risks, digital currencies or initial coin offeringsb are only several examples of the novelties to which legal professionals must adapt. Given the multidisciplinary nature of business law—it intersects with economics, finance and accounting—specialized training for judges and legal practitioners can act as a critical, mitigating tool. Indeed, the capacity of judges to fairly and efficiently resolve economic disputes is a function of their knowledge of the law and the facts before them. Training can help improve both their understanding of the law and their ability to grapple with complicated financial or technological concepts. There is a positive correlation between an economy’s judicial capacity in commercial law and the quality of its business environ- ment, court efficacy and public confidence.c Doing Business data for 155 economies show that 120 economies offer training to practicing lawyers, but only 83 provide specialized training on commercial and corporate law. Nearly 76% of high-income econo- mies offer specialized legal training to practicing lawyers while only 24% of low-income economies do. Mandatory training of lawyers is more common in low-income economies, but it is rarely specialized Share of economies offering training to lawyers (%) 100 90 80 70 60 50 40 30 20 10 0 Training is offered Training is mandatory Training is specialized Low income Lower middle income Upper middle income High income Global average Source: Doing Business database. The requirements to become a judge vary widely across economies. In 10 economies, judicial candidates to courts adjudicating commercial disputes do not require a law degree (but must satisfy alternative requirements). Only 38 economies—including France, Peru and Madagascar—require that candidates have prior experience or specialized knowledge of business law, finance or capital markets. Specialized training on business, corporate law, finance or capital markets is offered to judges in only 55 economies. Among the main reasons for the lack of specialized training globally are court workload and a lack of targeted training directly applicable to the cases for adjudication.d continued 56 DOING BUSINESS 2019 BOX 6.1 Facilitating investment through enhancing specialized training for lawyers and judges (continued) About one-third of economies offer specialized training to judges Share of economies offering specialized training to judges (%) 50 45 40 35 30 25 20 15 10 5 0 0 Europe & East Asia Sub-Saharan OECD high Middle East & Latin America South Asia Central Asia & Pacific Africa income North Africa & Caribbean Global average Source: Doing Business database. Justice systems should act as facilitators of investment and economic growth, not obstacles. Doing Business data suggest that specialized training of lawyers and judges is an area that could benefit from more attention and resources worldwide. Even where continuing training and education are offered, they are seldom mandatory or practical to the cases assigned and often exacerbate judges’ lack of expertise. However, imposing standardized mandatory training is not an adequate solution. Setting minimum stan- dards should not come at the cost of motivation. Instead, integrating training plans into annual judicial performance evaluations (or otherwise creating incentives to continue learning) are opportunities to enhance judicial systems’ indirect but significant role in investment. a. Palumbo and others 2013; Lorizio and Gurrieri 2014; Magnuson and others 2014. b. Initial coin offerings are an alternative way of raising capital through the sale of virtual coins or tokens. New businesses can create and sell their own virtual currencies without selling stocks. c. For more on the EBRD’s Core Principles for Commercial Law Judicial Training in Transition Countries, see www.ebrd.com/documents/legal-reform/core-principles-for- commercial-law-judicial-training.pdf. d. European Parliament 2017. Accumulating job-specific human capital that is not characteristic of an ordinary in handling insolvency cases vis-à-vis commercial judge.11 In France, insolvency REGULATORY REFORM, the general legal knowledge of judges judges, as a rule, have a good under- TRAINING OF JUDGES AND has an outsized effect on bankruptcy standing of how the business operates, JUDICIAL EFFICIENCY GO outcomes by significantly reducing the which ensures a more active involve- HAND IN HAND duration of the insolvency procedure ment of the judges in the hearings and and achieving more reliable results.10 evidentiary stage.12 Insolvency training Judicial training programs can improve To successfully carry out a reorganiza- of the judiciary has a broader impact judicial performance. Specialized training tion proceeding, for example, a judge on the successful implementation of and continuous learning on insolvency law must demonstrate sound accounting regulatory reforms. By providing quality- and practice allow the competent judge and financial skills; therefore, insolvency based training to judges after insolvency to make better, more informed decisions, judges should be designated on their reforms have passed, the system is taking into account elements such as the merit and ability to fully understand the significantly more likely to operationalize financial well-being and viability of a debt- financial situation of the debtor, a skill regulatory changes. or’s business, the effect of the procedures ENFORCING CONTRACTS AND RESOLVING INSOLVENCY 57 on the contracts and assets of the debtor, FIGURE 6.2 There is a positive association between economies with training and so on. Economies with training programs and a higher resolving insolvency score programs for judges score better and are Average resolving insolvency score closer to the best regulatory practice as (0–100) measured by the Doing Business resolving 60 insolvency indicators (figure 6.2). 50 Training can act as an essential conduit 40 for the introduction of new laws, methods and practices to the judiciary.13 30 Training can, in effect, make the decisions of judges more predictable. By providing 20 all judges with the same information 10 and knowledge on a particular regula- tory reform, they will be more likely to 0 interpret the new rules similarly, resulting Training available Training not available in more coordinated, uniform deci- sions. Chile adopted a new insolvency Source: Doing Business database. law in 2014 that specifically required Note: The relationship is significant at the 5% level after controlling for income per capita. insolvency law training for civil judges dealing with insolvency proceedings; the United Arab Emirates positive effects on the judicial system as law also mandated that appellate courts The United Arab Emirates has been a whole, but also in the areas of commer- adopt measures to guarantee the law’s modernizing and improving the quality cial litigation and insolvency specifically. successful implementation. Since then, and efficiency of its judicial system Judicial training has played a funda- judges nationwide have been trained since the early 1990s. The country has mental role in boosting the effectiveness on the new insolvency law and the time effectively redesigned the architecture of structural reforms, particularly the to resolve insolvency proceedings has of its judicial system by implementing creation of specialized commercial courts decreased in Santiago. Furthermore, as court management techniques, adopting in 2008, the implementation of an elec- captured by Doing Business 2018, the time new technologies and professionalizing tronic case management system in 2014 to complete a liquidation procedure after judicial officers within the courts. These and the adoption of a new insolvency an attempt at reorganization fell from 3.2 efforts have had transformative and regime in 2016. Targeted and continuous to two years. Doing Business data show a positive association between resolving FIGURE 6.3 Economies with training programs are more likely to have reformed in insolvency reforms and training programs Doing Business 2019 in the area of resolving insolvency (figure 6.3). Indeed, among economies with the same income per capita, econo- Share of economies with training programs mies with training programs are 11% (%) 70 more likely to have reformed in this area in Doing Business 2019. 60 50 The cases of Indonesia and the United 40 Arab Emirates provide two examples of economies where training programs have 30 supported the implementation of reforms 20 in the areas of commercial litigation and 10 insolvency. Both countries recently intro- 0 duced regulatory changes that made Resolving insolvency reforms No resolving insolvency reforms it easier to enforce contracts and to in DB2019 (14 economies) in DB2019 (176 economies) resolve insolvency as measured by Doing Business, but they also adopted robust Source: Doing Business database. training frameworks for judges which Note: Nine of the 14 economies that reformed in the area of resolving insolvency in 2017/18 have training programs contributed to the successful implemen- on insolvency law. These economies are Belgium, Djibouti, the Arab Republic of Egypt, Kenya, the Kyrgyz Republic, Malaysia, Pakistan, Rwanda and Turkey. The relationship is significant at the 1% level after controlling for income tation of these reforms. per capita. 58 DOING BUSINESS 2019 these matters. This training has resulted in faster resolution times, lower appeal Training can act as an essential conduit for the rates and higher-quality judgments. introduction of new laws, methods and practices During the past 3-4 years, around 35% of to the judiciary. first instance judgments were appealed and, of these decisions, the appellate court upheld 87-89%.15 These results training has allowed judges to put legisla- system implemented within 12 months suggest that the vast majority of the deci- tive reforms into practice and to use new of the enactment of the reform. Training sions taken by the commercial court were case management tools to reduce delays is also offered in the form of workshops high-quality decisions in the first place. and improve the quality of their decisions. in cooperation with other national and international public institutions and The United Arab Emirates also invested Although training of judicial officers has programs funded and provided directly resources in providing comprehensive been an integral part of the strategy by the courts. Monitoring and evalua- training for judges on new technology. In to modernize the judiciary since the tion are part of the training system; the 2014 Dubai Courts adopted a new case 1990s, it was formally introduced as a Dubai Judicial Institute and the Human management system and established a fundamental component in the systems Resources Department for the courts Case Management Office in every court of appointment, performance measure- measure the impact of every training to aid the flow of cases and expedite the ment, incentives and promotion for three months after completion. trial process. A Smart Petitions mobile judges with the Dubai Judicial Authority application also facilitated the filing of Law of 2016. The law stipulates that Judicial training has played a funda- petitions, court document submission prospective judges must pass a training mental role in the United Arab Emirates and payment of court fees. High-quality course before their appointment and that in the effective implementation of regula- training allowed these new systems they must attend an orientation before tory reforms to improve judicial efficiency to be used effectively. Following the sitting on the bench. Additionally, judges’ and quality in commercial litigation. A implementation of these reforms at the promotions are linked to their completion commercial court was established in commercial court, average resolution of training programs (they are required 2008 among six specialized courts.14 times declined. From 2014 to 2018, the to attend a minimum number of training Different circuits were created within average time for filing the case, going programs each year). Indeed, there is a the court to hear disputes related to through the legal process and obtaining positive association between the accu- commercial contracts, bankruptcy, the final judgment decreased from 380 racy of judgments—understood as the intellectual property, banking, commer- to 351 days. By learning how to use the percentage of cases upheld as opposed cial companies, exclusive distribution online case management system, many to the cases overturned or amended by licenses and maritime issues. Judges in judges stopped relying on clerks to check the appellate court—and the number of each circuit received technical training on and print documents for the case and, by trainees following the formal inclusion of training in the United Arab Emirates’ FIGURE 6.4 The higher the number of trainees, the more accurate the judgments judicial authority law (figure 6.4). Number of trainees 300 Under the direction of the Judicial Council, the general strategy for providing judicial 250 2017 training in the United Arab Emirates is 200 guided by existing needs and the require- ments of the judicial inspections done 150 on individual judges. Training is provided by the Dubai Judicial Institute, a dedi- 100 2016 cated institution for judicial training. The 50 institute offers continuous and special- 2015 ized training in diverse topics such as 0 78 79 80 81 82 83 84 legal awareness, Islamic economics and Cases upheld in second instance (%) Judicial Council leadership as well as customized training programs. Also, all Source: Dubai 2016; Dubai 2017. commercial court judges receive training Note: Accuracy of judgments is the percentage of cases upheld as opposed to the cases overturned or amended by on every legal reform or new court the appellate court. ENFORCING CONTRACTS AND RESOLVING INSOLVENCY 59 the end of 2017, more than 300,000 peti- the organization of judicial training.17 restructuring, improved work proce- tions had been electronically submitted In 2003 the Supreme Court assumed dures, human resource development, and processed by Dubai Courts. the authority to provide judicial training new working groups and a new judicial and became the primary counterpart training center, all of which contributed Specialized training for judges on insol- for international assistance on judicial to reducing the number of unresolved vency procedures was essential for reform.18 Within the Supreme Court, the cases from 20,314 in 2004 to 11,479 the United Arab Emirates to realize Judicial Training Center (JTC) evolved to in 2009.21 A significant milestone was the full benefits of its new insolvency be the central unit responsible for devel- reached in 2015 when Indonesia intro- law. Seeking to create a robust legal oping and organizing judicial training.19 duced a dedicated procedure for small insolvency framework, the United Arab claims that allows for parties’ self- Emirates adopted a new insolvency law The JTC exercises its mandate by representation.22 Based on the estab- in 2016 that introduced a reorganization operating three separate training lished small claims procedure, the JTC procedure and replaced an outdated programs: integrated initial judicial also developed a five-day small claims regime. The adequate application of new training, continuing judicial education court training for judges on efficient case insolvency procedures required active and certification training.20 The two- administration. This training resulted in court involvement; judges needed rele- year integrated initial judicial training a marked increase in the clearance rate vant bankruptcy experience and training program, for judge candidates, includes for small claims, from 79% in 2015 to to carry out this role effectively. Judges a combination of courses and an intern- 88% in 2016.23 have been receiving training since the ship. The continuing judicial education enactment of the law. In 2017 bankruptcy program, which provides supplementary Judicial reform and the development judges participated in two workshops training for judges who have worked for of judicial training in Indonesia are also on the new law—one, for 27 bankruptcy 1-5 years and 6-10 years, is organized reflected in the Doing Business data, which judges, was delivered by the Judicial based on training needs. The certification show a decrease in the time to resolve Institute and the other, for 31 judges, training program is designed for ad-hoc a commercial dispute through a local was delivered by the U.S. Department of judges and judges serving in special first-instance court, both in Jakarta and Justice. Senior judges provided additional courts and covers specific issues such Surabaya (figure 6.5). training programs and workshops. as, for example, mediation, commercial disputes and fisheries. In the area of resolving insolvency, After several years of promoting a Indonesia’s 2004 insolvency law 24 coherent system for judicial training, The emphasis on training has spilled included an explicit training provision the United Arab Emirates is experi- over to other areas of Indonesia’s legal for prospective judges.25 Training was encing improvements in court efficiency system. Reforms to improve judicial also provided for existing commercial and quality of decisions. Judges are efficiency were implemented by the court judges with jurisdiction over insol- embracing a culture of continuous Supreme Court, including organizational vency cases.26 As the judges’ expertise learning and development, which allows them to acquire specialized skills. FIGURE 6.5 The time to resolve a commercial dispute through a local first-instance court decreased in both Jakarta and Surabaya Indonesia Average time to enforce contracts Shaken by the impact of the 1997 Asian (days) financial crisis, Indonesia has worked 600 continuously to improve its commercial 500 regulatory framework. With the assis- tance of the IMF, the government has 400 focused on bringing commercial sophis- 300 tication to the courts, including through training.16 The independence of the judi- 200 cial system was strengthened in 1999 100 with the adoption of the so-called “one roof” approach which was implemented 0 following the transfer of administra- Surabaya Jakarta tive control over the courts from the DB2014 DB2019 executive branch to the judiciary; funda- mental changes were also made to Source: Doing Business database. 60 DOING BUSINESS 2019 FIGURE 6.6 The time to resolve insolvency of SMEs has steadily decreased in Jakarta NOTES Time to resolve insolvency This case study was written by Najah Nina (months) Dannaoui, Maksym Iavorskyi, Herve Kaddoura, 80 Klaus Koch-Saldarriaga, Joseph Antoine Lemoine, 70 Tiziana Londero, Raman Maroz, Madwa-Nika 60 Phanord-Cadet, Marion Pinto, María Antonia Quesada Gámez and María Adelaida Vélez Posada. 50 40 1. Baye and Wright 2011. 2. Nees 2007. 30 3. See Dam 2006; Trebilcock and Leng 2006; 20 Mitman 2016. 10 4. Esposito, Lanau and Pompe 2014; Ahsan 0 2013; Laeven and Woodruff 2007. DB2005 DB2007 DB2009 DB2011 DB2013 5. For more information on the École Nationale de la Magistrature, see https://www.enm .justice.fr. Source: Doing Business database. 6. A specialized commercial jurisdiction is Note: The time to resolve insolvency of SMEs in Jakarta as measured by Doing Business has remained 13 months established by setting up a dedicated stand- since 2012. alone court, a specialized commercial section within an existing court or specialized judges within a general civil court. increased, so did the performance of can rely on the court system to resolve 7. UNCITRAL 2001. 8. Rachlinski, Guthrie and Wistrich 2006. the courts, as evidenced by their swift their case in a timely fashion, with a 9. Rachlinski, Guthrie and Wistrich 2006. adjudication of cases.27 The latter is also competent judge correctly interpreting 10. Iverson and others 2018. corroborated by Doing Business data. The and implementing the law. Judges 11. UNCITRAL 2001. 12. For more on the perspective of insolvency time to resolve insolvency of small and should be well-trained professionals judges, see Broude and others 2002. medium-size enterprises (SMEs), for that enjoy the confidence of the busi- 13. Broude and others 2002. example, has steadily fallen in Jakarta, ness community and society—and that 14. Dubai, Dubai Courts 2008. 15. Dubai, Dubai Courts 2008. from 72 months in 2004 to 13 months in requires a training framework which 16. Tomasic 2013. 2012, where it has remained ever since enables judges to receive comprehen- 17. HRRC 2014. (figure 6.6). Furthermore, although the sive and continuous training. 18. Cox, Duituturaga and Sholikin 2012. 19. In addition to these tasks, the Judicial Training number of incoming reorganization cases Center is responsible for administrative and in Jakarta more than doubled—from 66 Economies worldwide have adopted management training within the judiciary. applications in 2012 to 146 in 2016—the effective training frameworks for 20. Indonesia, Supreme Court 2012. 21. Men Yon and Hearn 2016. Commercial Court of Central Jakarta judges. The United Arab Emirates has 22. These data are from the Doing Business continued to consider them at the same been particularly active in promoting database. For more information see http:/ / pace: 55 closed cases in 2012 compared a coherent system for judicial training www.doingbusiness.org/Reforms/Overview /Economy/indonesia. to 118 in 2016.28 with impressive results in court 23. The clearance rate is the number of decided efficiency and quality of decisions. cases as a share of incoming cases. The Although Indonesia has established an Indonesia’s efforts to train judges calculations are based on the data provided by the Commercial Court of Central Jakarta. For impressive judicial training program, following judicial reform bore positive more information see http:/ /pn-jakartapusat there is room for improvement in terms results through a substantial decrease .go.id/. of the quality of its judicial services. in court backlogs and insolvency case 24. Indonesia’s insolvency law is Law No. 37 of 2004 on Bankruptcy and Suspension of Given the high rotation rate in the judi- resolution times. Obligation for Payment of Debts. ciary, training programs may require 25. The training provision for judges can be found further development. Nonetheless, the Continuous and comprehensive judi- in Article 302 of Law No. 37 of 2004 on Bankruptcy and Suspension of Obligation for focus of the Indonesian government cial and court staff training is not, Payment of Debts. on judicial training is visible, as is the however, the norm in many econo- 26. Indonesia, Supreme Court 2008; Indonesia, economy’s improvements across the mies. As evidenced by Doing Business Supreme Court 2011. 27. Bedner 2008. Doing Business metrics. data, the education and skills of court 28. These data are from the Commercial Court staff—including clerks, registrars and of Central Jakarta database. For more bailiffs—are often disregarded in information see http:/ /pn-jakartapusat.go.id/. CONCLUSION national training programs in the justice sector, but they are no less impor- Businesses must be able to operate tant to ensure efficiency and quality knowing that, if a problem arises, they in the courts. DOING BUSINESS 2019 Annex: Labor Market Regulation Trends from Doing Business data ƒ Given the changing dynamics of work, assessing the right level of regulatory Every economy in the world has a system of laws and regulations intervention in the labor market is that mediates the relationship between employees, employers, trade critical. Doing Business measures some unions and the government. On the one hand, labor market regulation key aspects of labor market laws protects workers from unfair treatment and brings a degree of and regulations. predictability to contracting; on the other, labor markets may not operate efficiently if overregulated, resulting in productivity and ƒ Doing Business data show that flexible labor regulation is associated with a employment losses.1 higher number of newly registered companies. The question of how economies can For employees, such protection is not ƒ In economies with a cumbersome labor design efficient labor policies—that always reliable and, furthermore, it only regulatory framework, a larger share of increase employment and productiv- covers those in formal employment— firms rely on temporary workers as a ity without compromising employment everyone else is left unprotected. To share of total workers. protection—has been the subject of extend protection to all, while easing the intense debate.2 The challenge for burden on firms, policy makers should ƒ Low-income economies are among governments is to set labor policies on consider enacting national labor policies those with the highest severance pay an efficiency range, or “plateau,” while that provide universal protection, instead upon dismissal. These economies avoiding distortionary interventions, of firm-based arrangements.5 also have the lowest incidence of or “cliffs,” which could undermine job unemployment protection schemes. creation through rigid policies or leave By measuring elements of labor market ƒ National training funds are available workers wholly unprotected as a result regulation—hiring, working hours, in two-thirds of economies globally, of excessively flexible ones.3 Denmark’s redundancy rules and cost—as well as the majority of which are in the OECD “flexicurity” model has been widely stud- aspects of job quality (the availability high-income group. ied because it provides employee pro- of unemployment protection and sick tections while maintaining labor market leave, for example), Doing Business flexibility.4 Many economies that enact offers a rich dataset of 43 indicators for more flexible regulation, however, fail to policy makers to learn from the labor make adequate investments to get the market regulatory experience of 190 unemployed back into work. economies worldwide. The dataset can be used by governments, employers Without adequate social protection and and researchers to measure excessive active labor market policies—job assis- or insufficient labor market intervention tance programs provided by the state, for and investigate the state of social pro- example—workers are at the mercy of the tection in their economies. A researcher employment contract. For firms, this can could use Doing Business data, for be equally challenging: instead of focus- example, to determine whether there is ing on their business, they are faced with a relationship between the flexibility of the burden of protecting their employees. an economy’s employment regulations 62 DOING BUSINESS 2019 and the number of newly registered companies (figure 7.1). Such findings Sub-Saharan Africa is the region with the highest proportion are in line with earlier research showing of firms that rely on temporary workers as a share of total that stringent labor market regulation workers, followed by South Asia and East Asia and the Pacific. coupled with burdensome regulations on entrepreneurial activity is nega- tively correlated with the entry of new economies with lower levels of informal- more firms rely on temporary workers small firms.6 ity. Nonetheless, research shows that as a share of total workers. Conversely, informality is more prevalent in econo- lower labor costs could give more hiring Faced with cumbersome labor laws mies with more cumbersome entry regu- space to start-ups, particularly in times that result in complex hiring proce- lations and rigid labor laws.11 Therefore, of economic downturn or production dures, stringent working hours or high care should be exercised when designing shifts.12 These findings suggest that redundancy costs, new businesses may labor market policies to avoid a further stringent labor regulation is related to choose to employ workers informally, increase in the level of informality as a an increase in temporary employment effectively joining the informal economy.7 result of rigid labor laws that constrain relative to permanent employment. The existence of a large informal sector firm growth. Doing Business data show Sub-Saharan Africa is the region with in developing economies is one of the that there is an association between the highest proportion of firms that central factors undermining productiv- economies with more flexible labor rely on temporary workers as a share ity and economic development.8 In Sub- regulation and a higher number of newly of total workers, followed by South Saharan Africa, informality remained at registered businesses. Even formally- Asia and East Asia and the Pacific.13 an average of 75% of total employment established companies may choose to Understanding these linkages and their from 2000 to 2016.9 In Nepal, 98% of under-hire permanent employees or consequences is important, given that employment is informal.10 increase temporary workers when faced entrepreneurial activity and job creation with strict regulation governing hiring play a crucial role in poverty reduction Unequivocally, the reach and impact of and redundancy. and sustainable development.14 improvements in labor market regula- tion in economies with higher levels of Firm-level data also show that where Stringent employment protection can informality will not be the same as in labor market regulation is less flexible, also cause employers to create fewer FIGURE 7.1 Stringent labor regulation is associated with fewer newly registered companies and a greater number of firms relying on temporary workers Business entry density rate Firms relying on temporary workers (%) 14 18 16 12 14 10 12 8 10 6 8 6 4 4 2 2 0 0 0 20 40 60 80 0 20 40 60 80 Rigidity of employment regulation index (0–100) Rigidity of employment regulation index (0–100) Sources: Doing Business database; Entrepreneurship database (http://www.doingbusiness.org/data/exploretopics/entrepreneurship), World Bank; Enterprise Surveys database (http://www.enterprisesurveys.org), World Bank. Note: The rigidity of employment regulation index is the average of four other indices—hiring, working hours, redundancy rules and cost. For an explanation on how these indexes are computed, see the data notes in Doing Business 2013. The business entry density rate is the number of newly registered firms with limited liability per 1,000 working- age people (age 15–64) per calendar year. The relationships are significant at the 5% level after controlling for income per capita and are robust to the removal of the outliers. ANNEX: LABOR MARKET REGULATION 63 permanent jobs as they attempt to of work. As a result, economies may the area of working hours in 2017/18. circumvent the cost of providing consider revisiting legal restrictions on In India (Mumbai) the Maharashtra employment protection to permanent non-standard working hours such as Shops and Establishment Act, 2017, employees.15 While doing so may be night work, weekly holiday or overtime increased overtime hours and eliminat- a short-term solution for employers, work. Understanding the impacts of ed work restrictions on the weekly rest this labor market duality presents sig- regulatory restrictions, including those day, while introducing a compensatory nificant risks to the economy. These on working hours, is important for pro- day off and a 100% wage premium for risks—including no overall increase in moting entrepreneurship.19 According work on that day. Norway also eased employment,16 negative implications for to Doing Business data, 40% of econo- restrictions on night work by allowing employees’ professional development, the mies have legal restrictions on night employees to work past 9:00 p.m. and costs associated with unfair dismissal17 work, weekly holiday work or overtime until 11:00 p.m. Non-standard work and weak productivity growth—are dis- work in the food retail industry. Of schedules allow businesses to adjust cussed extensively in the literature.18 these three areas, weekly holiday work their workforce as they evolve and face is the most restricted. The largest new global dynamics. Weekly holiday It is a challenge for any economy to share of high-income economies have or night work prohibitions constrain develop labor policies that avoid labor restrictions on work performed on a firms and give them less flexibility to market segmentation and provide a bal- weekly rest day, followed by lower- meet their employment needs. ance between worker protection and flex- middle-income economies (figure 7.2). ibility. Measuring labor market regulation In Belgium, for example, there is a gen- Severance payment and length assists policy makers in making informed eral prohibition on employing personnel of employment policy decisions. The differences in on Sunday; to operate on Sunday, busi- New data show that low- and lower- selected labor market regulation—such nesses must obtain authorization from middle-income economies, which as that governing working hours, sever- the Mayor and Aldermen.20 maintain the highest average severance ance payment, unemployment protection pay as measured by Doing Business,21 and the availability of national training Night work is the second most restrict- tend to mandate longer minimum funds—is discussed below. ed area according to Doing Business lengths of employment before a worker data. Upper-middle-income economies is entitled to severance pay (figure 7.3). Working hours have the most limits on night work, Facing higher dismissal costs, employ- Technological advancements and mar- followed by the lower-middle-income ers may be induced to choose to keep ket dynamics are changing the nature group. Nine economies reformed in senior workers over junior ones.22 If only FIGURE 7.2 Lower-middle-income economies have the most restrictions on night, weekly holiday and overtime work Share of economies where work restriction is in place (%) 45 40 35 30 25 20 15 10 5 0 Low income Lower middle income Upper middle income High income Night work Weekly holiday work Overtime work Source: Doing Business database. 64 DOING BUSINESS 2019 FIGURE 7.3 Workers in low-income economies must be employed the longest to obtain severance pay Weeks 50 40 30 20 10 0 Low income Lower middle income Upper middle income High income Length of employment to obtain severance pay Average severance pay Source: Doing Business database. Note: The sample size includes 177 economies for which data on the minimum length of employment are collected in Doing Business 2019. available to experienced employees and employee becomes eligible. However, to provide training for their employees, in economies without unemployment only 5% of low- and lower-middle- professional development as a national insurance, more vulnerable employ- income economies require unemploy- policy generates more opportunities for ees—such as youth, for example—may ment protection by law. A lack of the wider population. India, for example, be left without any income protection. protection and benefits leaves people has set a target of training 500 million Research shows that youth employ- vulnerable to poverty, particularly during people by 2022 to spur employment ment can decrease by roughly 1.5 life events such as poor health or old and national development.27 percentage points when severance pay age.25 Unemployment protection policies is increased by 100%.23 The labor mar- are critical in promoting inclusive labor National training funds are one of the ket can become segregated between markets, human capital development, main financing vehicles for putting highly protected older workers with productivity and economic growth.26 The national skills development policies job stability, and younger, less experi- need is particularly high in developing into practice. Such funds, dedicated enced workers who are unable to ben- economies where informality is predomi- to improving the skills of citizens, efit from labor protection mechanisms. nant. In 2017/18, Malaysia and Nepal typically come from a stock or flow of Therefore, more flexible regulation introduced unemployment protection financing outside normal government should be enacted only once enhanced schemes, while Bulgaria increased the budget channels.28 Doing Business data social assistance and insurance are in minimum contribution period for unem- indicate that national training funds place.24 Within the past year, South ployment protection from nine to 10 exist in 60% of economies worldwide Sudan adopted legislation introducing months. To ensure basic protections for at varying levels of development and severance payments for redundancy all citizens, effective national level poli- geography. The OECD high-income termination; France increased severance cies should be designed in collaboration group has the largest share of econo- payments, while Azerbaijan and Lithuania with social partners. mies with national training funds, fol- decreased these amounts. lowed by Sub-Saharan Africa and Latin Similarly, a lack of training can leave America and the Caribbean (figure 7.4). Unemployment protection and people, especially youth, unprepared Training funds in high-income econo- skills development for the job market. Economies should mies are most commonly financed by Globally, 40% of economies measured continuously improve the skills of the levies (taxes) on enterprises, while in by Doing Business provide unemployment labor force to adapt to rapidly chang- low-income and lower-middle-income protection, with an 8-month average ing business and social environments. economies the funds primarily come minimum contribution period before an Although firms are generally expected from international donors.29 ANNEX: LABOR MARKET REGULATION 65 FIGURE 7.4 South Asia has the lowest share of economies with national training funds Share of economies with national training funds (%) 30 25 20 15 10 5 0 OECD Sub-Saharan Latin America East Asia Europe & Middle East & South Asia high income Africa & Caribbean & Pacific Central Asia North Africa Source: Doing Business database. The benefits of national training programs are available. Since its creation in 2017 and its associated institutions,31 which are yet to be fully evaluated. However, Bolivia’s National Employment Plan has operate under the umbrella of the Doing Business data show a negative and helped generate about 58,000 jobs for National Confederation of Industry, have significant association between the avail- young people by providing incentives to graduated 55 million professionals since ability of national training funds and youth companies including co-financing their 1942. The SENAI offers approximately unemployment (figure 7.5), suggesting training.30 In Brazil the Serviço Nacional 3,000 courses that train workers in 28 the youth unemployment rate is lower in de Aprendizagem Industrial (SENAI, the industrial areas. Courses range from economies where national training funds National Service for Industrial Training) professional learning to college and graduate degrees. In Sub-Saharan Africa, Côte d’Ivoire’s Professional Training and FIGURE 7.5 Availability of national training funds is associated with lower levels of Development Fund was created with youth unemployment the core mission of financing employee Total youth unemployment training initiatives to address the chal- (% of labor force) lenge of low education and skills among 25 workers.32 In East Asia and the Pacific, the Lao People’s Democratic Republic 20 established a national training fund in 2010.33 The main role of the fund, which 15 is financed through 1% mandatory employee salary contributions, is to fos- ter the development of relevant job skills 10 in the country’s workforce. 5 CONCLUSION 0 No national training funds available National training funds available The Doing Business labor market regulation dataset serves as a tool Source: Doing Business database. for policy makers to identify areas for Note: The relationship is significant at the 5% level after controlling for income per capita. The sample includes 116 economies. regulatory reform and for researchers to 66 DOING BUSINESS 2019 investigate the links between changes 21. Doing Business measures severance pay for workers with 1, 5 and 10 years of tenure. to labor regulation and economic out- 22. Montenegro and Pagés 2007; Heckman and comes. Given the changing dynamics Pagés 2003; Montenegro and Pagés 2003. of work, determining the right level 23. Montenegro and Pagés 2007. 24 . World Bank 2018. of regulatory intervention in the labor 25. Alderman and Yemtsov 2013. market is critical. It is important on the 26 Acemoglu and Shimer 2000; Di Maggio and one hand to provide businesses with the Kermani 2016; Kuddo, Robalino and Weber 2015. flexibility to meet their permanent and 27. For more information on India’s national temporary staffing needs while, on the training policy, see the UNESCO Institute for other, ensuring worker protections and Lifelong Learning brief on India at http:/ /uil .unesco.org/fileadmin/keydocuments the revision of rigid labor legislation, /LifelongLearning/en/UIL_Global_Inventory particularly in developing economies _of_NQFs_India.pdf. where vulnerable groups may be left 28. Johanson 2009. 29. Johanson 2009. behind. Shifts in labor market demand 30. For more information, see the website of Plan also call for new ways of thinking Generación de Empleo at http:/ /www about skills development and training, .plandeempleo.bo/. 31. The SENAI was followed by four other sector- including national policies and funding specific training institutions for commerce strategies that economies can utilize to (Serviço Nacional de Aprendizagem prepare their citizens for the future. Comercial, SENAC), rural areas (Serviço Nacional de Aprendizagem Rural, SENAR), small enterprises (Serviço Brasileiro de Apoio às Micro e Pequenas Empresas, SEBRAE) and NOTES transport (Serviço Nacional de Aprendizagem do Transporte, SENAT). All of these institutions operate under the same basic This case study was written by Lucia Arnal structure and legal framework. Rodriguez, Liliya F. Bulgakova and Dorina P. 32. For more information on the Fonds Georgieva. de Développement de la Formation 1. Botero and others 2004; Besley and Burgess Professionnelle, see the website at http:/ / 2004; Amin 2007. www.fdfp.ci/faq. 2. World Bank 2012. 33. Lao PDR’s national training fund was 3. The World Bank’s World Development Report established by Decree No. 036/PM of the 2013 uses the term “plateau” to describe the Ministry of Labour and Social Welfare dated balance between unemployment protection January 22, 2010. The fund is meant to build and labor market flexibility. and develop labor skills at the national and 4. Ulku and Muzi 2015. provincial levels by creating opportunities 5. World Bank 2018. for citizens to receive training and skills 6. Scarpetta and others 2002; Klapper, Laeven development at training centers, schools and and Rajan 2006. colleges. The fund also facilitates academic 7. Loayza, Oviedo and Servén 2005. scholarships, grants and short-term loans. 8. La Porta and Shleifer 2014. 9. World Bank 2018. 10. International Labor Organization data (http:// www.ilo.org/ilostat); employment in the informal economy as a percentage of total non-agricultural employment. 11. Djankov and Ramalho 2009. 12. World Bank 2018. 13. Enterprise Surveys database (http://www .enterprisesurveys.org/), World Bank. 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Wren-Lewis, Liam. 2014. “Utility Regulation in Africa: How Relevant is the British DOING BUSINESS 2019 Data Notes The indicators presented and analyzed in Doing Business measure business regulation, the quality and strength of legal frameworks, the protection of property rights—and their effect on businesses, especially small and medium-size domestic firms. First, the indicators document the complexity of regulation, such as the number of procedures to start a business or to register a transfer of commercial property. Second, they gauge the time and cost to achieve a regulatory goal or comply with regulation, such as the time and cost to enforce a contract, go through bankruptcy or trade across borders. Third, they measure the extent of legal protections of property, for example, the protections of minority investors against looting by company directors or the range of assets that can be used as collateral according to secured transactions laws. Fourth, a set of indicators documents the tax burden on businesses. Finally, a set of data covers different aspects of employment regulation. The 11 sets of indicators measured in Doing Business were added over time, and the sample of economies and cities expanded (table 8.1). METHODOLOGY (table 8.2). These experts have several rounds of interaction with the Doing The Doing Business data are collected in Business team, involving conference a standardized way. To start, the Doing calls, written correspondence and visits Business team, together with expert by the team. For Doing Business 2019 advisers, designs a questionnaire. The team members visited 28 economies to questionnaire uses a simple business case verify data and recruit respondents. The to ensure comparability across econo- data from questionnaires are subjected mies and over time—with assumptions to numerous rounds of verification, about the legal form of the business, leading to revisions or expansions of the its size, its location and the nature information collected. of its operations. The Doing Business methodology offers Questionnaires are administered to several advantages. It is transparent, more than 13,800 local experts, using factual information about what laws including lawyers, business consultants, and regulations say and allowing multiple accountants, freight forwarders, govern- interactions with local respondents ment officials and other professionals to clarify potential misinterpretations routinely administering or advising of questions. Having representative on legal and regulatory requirements samples of respondents is not an issue; 74 DOING BUSINESS 2019 TABLE 8.1 Topics and economies covered by each Doing Business report Topic DB 2005 DB 2006 DB 2007 DB 2008 DB 2009 DB 2010 DB 2011 DB 2012 DB 2013 DB 2014 DB 2015 DB 2016 DB 2017 DB 2018 DB 2019 Getting electricity Dealing with construction permits Trading across borders Paying taxes Protecting minority investors Registering property Getting credit Resolving insolvency Enforcing contracts Labor market regulation Starting a business Number of 145 155 175 178 181 183 183 183 185 189 189 189 190 190 190 economies Note: Data for the economies added to the sample each year are back-calculated to the previous year. The exceptions are Kosovo and Montenegro, which were added to the sample after they became members of the World Bank Group. Eleven cities (though no additional economies) were added to the sample starting in Doing Business 2015. The data for paying taxes in Doing Business 2019 refer to January-December 2017. The data for all other sets of indicators are for May 2018. Doing Business is not a statistical survey, collected in a large sample of economies. extent of specific regulatory obstacles and the texts of the relevant laws and Because standard assumptions are used to business but also identify their source regulations are collected and answers in the data collection, comparisons and and point to what might be reformed. checked for accuracy. The method- benchmarks are valid across economies. Doing Business 2019 has no major meth- ology is easily replicable, so data can be Finally, the data not only highlight the odological change at the indicators level. TABLE 8.2 How many experts does Doing Business consult? Economies with given number LIMITS TO WHAT IS of respondents (%) MEASURED Indicator set Respondents 1–2 3–5 5+ Starting a business 2,364 10 23 67 The Doing Business methodology has five Dealing with construction permits 1,320 18 37 45 limitations that should be considered when interpreting the data. First, for most Getting electricity 1,283 23 39 38 economies the collected data refer to Registering property 1,484 15 37 48 businesses in the largest business city Getting credit 1,817 8 27 65 (which in some economies differs from Protecting minority investors 1,428 24 32 44 the capital) and may not be representa- Paying taxes 1,754 9 23 68 tive of regulation in other parts of the Trading across borders 1,616 13 36 51 economy. (The exceptions are 11 econo- mies which had a population of more Enforcing contracts 1,624 14 36 50 than 100 million in 2013, where Doing Resolving insolvency 1,364 21 32 47 Business now also collects data for the Labor market regulation 1,205 17 41 42 second largest business city.)1 To address Total 17,259 16 33 51 this limitation, subnational Doing Business Note: The total number of respondents includes experts contributing to multiple indicator sets. indicators were created (box 8.1). DATA NOTES 75 BOX 8.1 Comparing business regulation and learning from good practices at the local level: subnational Doing Business studies Improving the business regulatory environment by learning from international good practices can propel economies to improve. How- ever, learning from good practices across different locations within the same economy can be an even more powerful motivator. Sub- national Doing Business studies expand Doing Business indicators beyond an economy’s largest business city as measured by the annual report. These studies, which are demand driven and conducted at the request of governments, capture differences in regulations or enforcement at the local level, allowing policy makers to effectively target bottlenecks and improve the business environment across their economy. Data produced by subnational Doing Business studies are comparable across locations within an economy and internationally. Policy makers can benchmark their results both locally and globally and see how their overall performance in Doing Business would improve if the largest business city were to adopt all the good practices documented within their borders. Subnational studies can prompt discus- sions of regulatory reform across different levels of government, providing opportunities for local governments and agencies to learn from one another, resulting in local ownership and capacity building. There can be substantial variations in regulation or in the implementation of national laws across locations within an economy. A sub- national Doing Business study completed in 2017 benchmarking Colombia’s 32 departments showed that entrepreneurs face different realities depending on their geographic location. For starting a business, for example, one-third of Colombia’s cities performed similarly to Austria, Germany and Poland—all OECD high-income economies. However, the number of procedures required in the city of Inírida (16) is exceeded by only two of the 10 worst-ranked economies globally (namely República Bolivariana de Venezuela and Equatorial Guinea, with 20 and 16 procedures, respectively). What is the main lesson? Cooperation between entities facilitates reform. In Colombia, this collaboration took the form of agreements between departmental and municipal governments and Chambers of Commerce to facilitate payment of registration fees and coordi- nate inspections—and between municipal governments and Curadores Urbanos (private professionals responsible for the administration of building permits) to accelerate the approval of construction permits. Studying good practices in other locations within Colombia (in this case, Manizales) can assist policy makers in replicating them locally. Since 2005 subnational Doing Business studies have covered 510 locations in 75 economies. These locations represent all regions of the world and economies of varying income levels, including fragile and conflict-affected states such as Afghanistan, which completed a subnational Doing Business study in 2017 (see map). Eighteen economies—including the Arab Republic of Egypt, Colombia, Mexico, Nigeria, the Philippines, the Russian Federation and South Africa—have undertaken two or more rounds of subnational data collection to measure progress over time. This year subnational studies were completed in four EU member states (25 cities in Croatia, the Czech Republic, Portugal and the Slovak Republic), Nigeria (36 states and the Federal Capital Territory of Abuja) and South Africa (13 loca- tions). Ongoing studies include those in an additional three EU member states (24 cities in Greece, Ireland and Italy), Kazakhstan (16 cities), Mozambique (10 cities) and the United Arab Emirates. Subnational studies cover a large number of cities across all regions of the world IBRD 43044 | AUGUST 2018 This map was produced by the Cartography Unit of the World Bank Group. The boundaries, colors, denominations and any other information shown on this map do not imply, on the part of the World Bank Group, any judgment on the legal status of any territory, or any endorsement or acceptance of such boundaries. Source: Subnational Doing Business database. Note: Subnational reports are available on the Doing Business website at http://www.doingbusiness.org/en/reports/subnational-reports. For any additional information, please contact the Subnational Doing Business Team at subnational@worldbank.org. 76 DOING BUSINESS 2019 Economy characteristics Gross national income per capita Doing Business 2019 reports 2017 income per capita as published in the World Bank’s World Development Indicators 2018. Income is calculated using the Atlas method (in current U.S. dollars). For cost indicators expressed as a percentage of income per capita, 2017 gross national income (GNI) per capita in current U.S. dollars is used as the denominator. GNI data based on the Atlas method were not available for Eritrea; Puerto Rico (territory of the United States); San Marino; Somalia; South Sudan; the Syrian Arab Republic; Taiwan, China; República Bolivariana de Venezuela; and the Republic of Yemen. In these cases, GDP or GNP per capita data and growth rates from other sources, such as the International Monetary Fund’s World Economic Outlook database and the Economist Intelligence Unit, were used. Region and income group Doing Business uses the World Bank regional and income group classifications, available at https://datahelpdesk.worldbank.org /knowledgebase/articles/906519. Regional averages presented in figures and tables in the Doing Business report include econo- mies from all income groups (low, lower middle, upper middle and high income), though high-income OECD economies are as- signed the “regional” classification OECD high income. Population Doing Business 2019 reports midyear 2017 population statistics as published in World Development Indicators 2018. Second, the data often focus on a in the World Bank Enterprise Surveys or data sets used for background papers. specific business form—generally a other firm-level surveys. The correction rate between Doing limited liability company (or its legal Business 2018 and Doing Business 2019 equivalent) of a specified size—and is 5.6%.2 may not be representative of the DATA CHALLENGES AND regulation on other businesses (for REVISIONS Governments submit queries on the example, sole proprietorships). Third, data and provide new information to transactions described in a standard- Most laws and regulations underlying Doing Business. During the Doing Business ized case scenario refer to a specific the Doing Business data are available 2019 production cycle the team received set of issues and may not represent on the Doing Business website at http:// 151 such queries from governments. In the full set of issues that a business www.doingbusiness.org. All the sample addition, the team held multiple video encounters. Fourth, the measures of questionnaires and the details underlying conferences with government represen- time involve an element of judgment by the indicators are also published on the tatives in 72 economies and in-person the expert respondents. When sources website. Questions on the methodology meetings with government representa- indicate different estimates, the time and challenges to data can be submitted tives from 46 economies. indicators reported in Doing Business through email at rru@worldbank.org. represent the median values of several responses given under the assumptions Doing Business publishes 24,120 indica- STARTING A BUSINESS of the standardized case. tors (120 indicators per economy) each year. To create these indicators, the Doing Business records all procedures Finally, the methodology assumes that team measures more than 117,000 data officially required, or commonly done a business has full information on what points, each of which is made available in practice, for an entrepreneur to start is required and does not waste time on the Doing Business website. Historical up and formally operate an industrial or when completing procedures. In prac- data for each indicator and economy are commercial business, as well as the time tice, completing a procedure may take available on the website, beginning with and cost to complete these procedures longer if the business lacks informa- the first year the indicator or economy and the paid-in minimum capital require- tion or is unable to follow up promptly. was included in the report. To provide a ment (figure 8.1). These procedures Alternatively, the business may choose to comparable time series for research, the include the processes entrepreneurs disregard some burdensome procedures. data set is back-calculated to adjust for undergo when obtaining all neces- For both reasons the time delays reported changes in methodology and any revi- sary approvals, licenses, permits and in Doing Business 2019 would differ from sions in data due to corrections. The completing any required notifications, the recollection of entrepreneurs reported website also makes available all original verifications or inscriptions for the DATA NOTES 77 to a special tax regime, for example, FIGURE 8.1 What are the time, cost, paid-in minimum capital and number of procedures to get a local limited liability company up and running? liquor or tobacco. It is not using heavily polluting production processes. Cost ƒ Leases the commercial plant or offices (% of income per capita) and is not a proprietor of real estate. Formal operation ƒ The amount of the annual lease for the office space is equivalent to one Paid-in income per capita. $ Number of minimum ƒ The size of the entire office space is capital procedures approximately 929 square meters (10,000 square feet). ƒ Does not qualify for investment incen- Entrepreneur tives or any special benefits. Time (days) ƒ Has at least 10 and up to 50 Preregistration Registration Postregistration employees one month after the commencement of operations, all of them domestic nationals. ƒ Has a turnover of at least 100 times company and employees with relevant is readily available and that the entre- income per capita. authorities. The ranking of economies on preneur will pay no bribes. If answers ƒ Has a company deed that is 10 the ease of starting a business is deter- by local experts differ, inquiries continue pages long. mined by sorting their scores for starting until the data are reconciled. a business. These scores are the simple The owners: average of the scores for each of the To make the data comparable across ƒ Have reached the legal age of majority component indicators (figure 8.2). economies, several assumptions about the and are capable of making decisions businesses and the procedures are used. as an adult. If there is no legal age Two types of local limited liability of majority, they are assumed to be companies are considered under the Assumptions about the business 30 years old. starting a business methodology. They The business: ƒ Are sane, competent, in good health are identical in all aspects, except that ƒ Is a limited liability company (or its and have no criminal record. one company is owned by five married legal equivalent). If there is more than women and the other by five married one type of limited liability company in FIGURE 8.2 Starting a business: men. The score for each indicator is the the economy, the limited liability form getting a local limited liability company average of the scores obtained for each most common among domestic firms up and running of the component indicators for both of is chosen. Information on the most Rankings are based on scores for four indicators these standardized companies. common form is obtained from incor- poration lawyers or the statistical office. 25% Time 25% Cost After a study of laws, regulations and ƒ Operates in the economy’s largest Preregistration, As % of income registration and per capita, no publicly available information on busi- business city. For 11 economies the postregistration bribes included ness entry, a detailed list of procedures data are also collected for the second (in calendar days) is developed, along with the time and largest business city (table 8A.1 at the 12.5% 12.5% women men cost to comply with each procedure end of the data notes). under normal circumstances and the ƒ Is 100% domestically owned and 12.5% 12.5% men women paid-in minimum capital requirement. has five owners, none of whom is 12.5% 25% women Paid-in Subsequently, local incorporation law- a legal entity. minimum 12.5% capital yers, notaries and government officials ƒ Has start-up capital of 10 times men review and verify the data. income per capita. 25% Paid-in ƒ Performs general industrial or 25% Procedures minimum capital Information is also collected on the commercial activities, such as the Procedures are Funds deposited in a completed when bank or with a notary sequence in which procedures are to production or sale to the public of final document before registration (or be completed and whether procedures goods or services. The business does is received up to three months after incorporation), as % may be carried out simultaneously. It is not perform foreign trade activities of income per capita assumed that any required information and does not handle products subject 78 DOING BUSINESS 2019 ƒ Are married, the marriage is that are officially required or commonly TABLE 8.3 What do the starting monogamous and registered with done in practice for an entrepreneur to a business indicators measure? the authorities. formally operate a business are recorded Procedures to legally start and formally ƒ Where the answer differs according (table 8.3). operate a company (number) to the legal system applicable to the Preregistration (for example, name verification or woman or man in question (as may Procedures required for official corre- reservation, notarization) be the case in economies where there spondence or transactions with public Registration in the economy’s largest business citya is legal plurality), the answer used will agencies are also included. For example, Postregistration (for example, social security be the one that applies to the majority if a company seal or stamp is required on registration, company seal) of the population. official documents, such as tax declara- Obtaining approval from spouse to start a tions, obtaining the seal or stamp is business or to leave the home to register the company Procedures counted. Similarly, if a company must Obtaining any gender specific document for A procedure is defined as any interaction open a bank account in order to complete company registration and operation or national of the company founders with external any subsequent procedure—such as identification card parties (for example, government agen- registering for value added tax or showing Time required to complete each procedure cies, lawyers, auditors or notaries) or proof of minimum capital deposit—this (calendar days) spouses (if legally required). Interactions transaction is included as a procedure. Does not include time spent gathering information between company founders or company Shortcuts are counted only if they fulfill officers and employees are not counted four criteria: they are legal, they are Each procedure starts on a separate day (two procedures cannot start on the same day)— as procedures. Procedures that must be available to the general public, they are though procedures that can be fully completed completed in the same building but in used by the majority of companies, and online are an exception to this rule different offices or at different counters avoiding them causes delays. Registration process considered completed once final incorporation document is received or are counted as separate procedures. If company can officially start operating founders have to visit the same office Only procedures required for all busi- No prior contact with officials takes place several times for different sequential nesses are included. Industry-specific Cost required to complete each procedure procedures, each is counted separately. procedures are excluded. For example, (% of income per capita) The founders are assumed to complete procedures to comply with environ- Official costs only, no bribes all procedures themselves, without mental regulations are included only No professional fees unless services required by middlemen, facilitators, accountants or when they apply to all businesses law or commonly used in practice lawyers, unless the use of such a third conducting general commercial or Paid-in minimum capital (% of income per party is mandated by law or solicited industrial activities. Procedures that the capita) by the majority of entrepreneurs. If the company undergoes to connect to elec- Funds deposited in a bank or with a third party services of professionals are required, tricity, water, gas and waste disposal (for example a notary) before registration or up to three months after incorporation procedures conducted by such profes- services are not included in the starting a. For 11 economies the data are also collected for sionals on behalf of the company are a business indicators. the second largest business city. counted as separate procedures. Each electronic procedure is counted as a Time separate procedure. Approvals from Time is recorded in calendar days. The process is considered completed spouses to own a business or leave measure captures the median dura- once the company has received the the home are considered procedures if tion that incorporation lawyers or final incorporation document or can required by law or if by failing to obtain notaries indicate is necessary in practice officially commence business opera- such approval the spouse will suffer to complete a procedure with minimum tions. If a procedure can be accelerated consequences under the law, such as the follow-up with government agencies and legally for an additional cost, the fastest loss of right to financial maintenance. no unofficial payments. It is assumed procedure is chosen if that option is Obtaining permissions only required by that the minimum time required for each more beneficial to the economy’s score. one gender for company registration and procedure is one day, except for proce- When obtaining a spouse’s approval, it operation, or getting additional docu- dures that can be fully completed online, is assumed that permission is granted ments only required by one gender for for which the minimum time required at no additional cost unless the permis- a national identification card are consid- is recorded as half a day. Although sion needs to be notarized. It is assumed ered additional procedures. In that case, procedures may take place simultane- that the entrepreneur does not waste only procedures required for one spouse ously, they cannot start on the same day time and commits to completing each but not the other are counted. Both (that is, simultaneous procedures start remaining procedure without delay. The pre- and postincorporation procedures on consecutive days). A registration time that the entrepreneur spends on DATA NOTES 79 gathering information is not measured. only a part of it before registration, It is assumed that the entrepreneur is with the rest to be paid after the first DEALING WITH aware of all entry requirements and year of operation. In El Salvador in May CONSTRUCTION PERMITS their sequence from the beginning but 2018, for example, the minimum capital has had no prior contact with any of requirement was $2,000, of which 5% Doing Business records all procedures the officials involved. needed to be paid before registration. required for a business in the construc- Therefore, the paid-in minimum capital tion industry to build a warehouse, along Cost recorded for El Salvador is $100, or 2.7% with the time and cost to complete each Cost is recorded as a percentage of the of income per capita. procedure. In addition, Doing Business economy’s income per capita. It includes measures the building quality control all official fees and fees for legal or REFORMS index, evaluating the quality of building professional services if such services are The starting a business indicator set regulations, the strength of quality required by law or commonly used in tracks changes related to the ease of control and safety mechanisms, liability practice. Fees for purchasing and legal- incorporating and operating a limited and insurance regimes, and professional izing company books are included if liability company every year. Depending certification requirements. Information these transactions are required by law. on the impact on the data, certain is collected through a questionnaire Although value added tax registration changes are classified as reforms and administered to experts in construction can be counted as a separate procedure, listed in the summaries of Doing Business licensing, including architects, civil engi- value added tax is not part of the incor- reforms in 2017/18 section of the report neers, construction lawyers, construction poration cost. The company law, the in order to acknowledge the implementa- firms, utility service providers, and public commercial code and specific regulations tion of significant changes. Reforms are officials who deal with building regula- and fee schedules are used as sources for divided into two types: those that make it tions, including approvals, permit issuance calculating costs. In the absence of fee easier to do business and those changes and inspections. schedules, a government officer’s esti- that make it more difficult to do business. mate is taken as an official source. In the The starting a business indicator set uses The ranking of economies on the ease absence of a government officer’s esti- one criterion to recognize a reform. of dealing with construction permits is mate, estimates by incorporation experts determined by sorting their scores for are used. If several incorporation experts The aggregate gap on the overall score dealing with construction permits. These provide different estimates, the median of the indicator set is used to assess the scores are the simple average of the reported value is applied. In all cases the impact of data changes. Any data update scores for each of the component indica- cost excludes bribes. that leads to a change of 2% or more on tors (figure 8.3). the relative score gap is classified as a Paid-in minimum capital reform, except when the change is the The paid-in minimum capital require- result of automatic official fee indexation FIGURE 8.3 Dealing with construction permits: efficiency and quality of building ment reflects the amount that the to a price or wage index (for more details, regulation entrepreneur needs to deposit in a bank see the chapter on the ease of doing busi- Rankings are based on scores or with a third party (for example, a ness score and ease of doing business for four indicators notary) before registration or up to three ranking). For example, if the implementa- months after incorporation. It is recorded tion of a new one-stop shop for company Days to comply Cost to comply with formalities with formalities, as a percentage of the economy’s registration reduces time and procedures to build a as % of warehouse warehouse value income per capita. The amount is typi- in a way that the overall gap decreases cally specified in the commercial code by 2% or more, the change is classified or the company law. The legal provision as a reform. Minor fee updates or other needs to be adopted, enforced and fully small changes in the indicators that have 25% 25% Time Cost implemented. Any legal limitation of an aggregate impact of less than 2% on 25% 25% the company’s operations or decisions the gap are not classified as a reform, but Procedures Building quality related to the payment of the minimum the data is updated accordingly. control index capital requirement is recorded. In case the legal minimum capital is provided The data details on starting a business Steps to comply Quality of building with formalities; regulation and its per share, it is multiplied by the number can be found for each economy at ://www completed when implementation of shareholders owning the company. .doingbusiness.org. This methodology was final document is received Many economies require minimum developed by Djankov and others (2002) capital but allow businesses to pay and is adopted here with minor changes. 80 DOING BUSINESS 2019 EFFICIENCY OF to register the warehouse so that it can BuildCo is not assumed to have any CONSTRUCTION PERMITTING be used as collateral or transferred to other employees who are technical or Doing Business divides the process of another entity are also counted. licensed specialists, such as geolog- building a warehouse into distinct proce- ical or topographical experts. dures in the questionnaire and solicits To make the data comparable across ƒ Has paid all taxes and taken out all data for calculating the time and cost to economies, several assumptions about necessary insurance applicable to its complete each procedure (figure 8.4). the construction company, the ware- general business activity (for example, These procedures include, but are not house project and the utility connections accidental insurance for construction limited to: are used. workers and third-person liability). ƒ Obtaining all plans and surveys ƒ Owns the land on which the ware- required by the architect and the Assumptions about the house will be built and will sell the engineer to start the design of the construction company warehouse upon its completion. building plans (for example, topo- The construction company (BuildCo): graphical surveys, location maps or ƒ Is a limited liability company (or its Assumptions about the soil tests). legal equivalent). warehouse ƒ Obtaining and submitting all relevant ƒ Operates in the economy’s largest The warehouse: project-specific documents (for business city. For 11 economies the ƒ Will be used for general storage example, building plans, site maps data are also collected for the second activities, such as storage of books or and certificates of urbanism) to largest business city (table 8A.1). stationery. The warehouse will not be the authorities. ƒ Is 100% domestically and privately used for any goods requiring special ƒ Hiring external third-party super- owned. conditions, such as food, chemicals, visors, consultants, engineers or ƒ Has five owners, none of whom is a or pharmaceuticals. inspectors (if necessary). legal entity. ƒ Will have two stories, both above ƒ Obtaining all necessary clearances, ƒ Is fully licensed and insured to carry ground, with a total constructed area licenses, permits and certificates. out construction projects, such as of approximately 1,300.6 square ƒ Submitting all required notifications building warehouses. meters (14,000 square feet). Each for the start and end of construction ƒ Has 60 builders and other employees, floor will be 3 meters (9 feet, 10 and for inspections. all of them nationals with the technical inches) high. ƒ Requesting and receiving all neces- expertise and professional experience ƒ Will have road access and be located sary inspections (unless completed by necessary to obtain construction in the periurban area of the economy’s a hired private, third-party inspector). permits and approvals. largest business city (that is, on the ƒ Has a licensed architect and a fringes of the city but still within its Doing Business also records procedures licensed engineer, both registered official limits). For 11 economies the for obtaining connections for water with the local association of archi- data are also collected for the second and sewerage. Procedures necessary tects or engineers, where applicable. largest business city. ƒ Will not be located in a special FIGURE 8.4 What are the time, cost and number of procedures to comply with economic or industrial zone. formalities to build a warehouse? ƒ Will be located on a land plot of approximately 929 square meters Cost (10,000 square feet) that is 100% (% of warehouse value) owned by BuildCo and is accurately Completed registered in the cadastre and land warehouse registry where freehold titles exist. However, when the land is owned by Number of the government and leased by BuildCo, procedures it is assumed that BuildCo will register the land in the cadastre or land registry A business in the or both, whichever is applicable, at the construction completion of the warehouse. industry Time ƒ Is valued at 50 times income Preconstruction Construction Postconstruction (days) and utilities per capita. ƒ Will be a new construction (with no previous construction on the land), DATA NOTES 81 with no trees, natural water sources, managers, or any party acting on behalf TABLE 8.4 What do the indicators on natural reserves, or historical monu- of the company with external parties, the efficiency of construction permitting ments of any kind on the plot. including government agencies, nota- measure? ƒ Will have complete architectural and ries, the land registry, the cadastre, Procedures to legally build a warehouse technical plans prepared by a licensed utility companies, public inspectors, (number) architect and a licensed engineer. If and the hiring of external private Submitting all relevant documents and obtaining preparation of the plans requires such inspectors and technical experts where all necessary clearances, licenses, permits and certificates steps as obtaining further documen- needed. Interactions between company Submitting all required notifications and receiving tation or getting prior approvals from employees, such as development of the all necessary inspections external agencies, these are counted warehouse plans and inspections by the Obtaining utility connections for water and as separate procedures. in-house engineer, are not counted as sewerage ƒ Will include all technical equipment procedures. However, interactions with Registering the warehouse after its completion required to be fully operational. external parties that are required for the (if required for use as collateral or for transfer of the warehouse) ƒ Will take 30 weeks to construct architect to prepare the plans and draw- (excluding all delays due to adminis- ings (such as obtaining topographic Time required to complete each procedure (calendar days) trative and regulatory requirements). or geological surveys), or to have such Does not include time spent gathering documents approved or stamped by information Assumptions about the utility external parties, are counted as proce- Each procedure starts on a separate day— connections dures. Procedures that the company though procedures that can be fully completed The water and sewerage connections: undergoes to connect the warehouse online are an exception to this rule ƒ Will be 150 meters (492 feet) from to water and sewerage are included. Procedure is considered completed once final document is received the existing water source and sewer All procedures that are legally required tap. If there is no water delivery and done in practice by the majority of No prior contact with officials infrastructure in the economy, a companies to build a warehouse are Cost required to complete each procedure (% of warehouse value) borehole will be dug. If there is no recorded, even if they may be avoided Official costs only, no bribes sewerage infrastructure, a septic in exceptional cases. For example, tank in the smallest size available will obtaining technical conditions for elec- be installed or built. tricity or a clearance of the electrical ƒ Will not require water for fire plans are counted as separate proce- commits to completing each remaining protection reasons; a fire extin- dures if they are required for obtaining a procedure without delay. The time that guishing system (dry system) will building permit (table 8.4). BuildCo spends on gathering information be used instead. If a wet fire protec- is not taken into account. It is assumed tion system is required by law, it is Time that BuildCo follows all building require- assumed that the water demand Time is recorded in calendar days. The ments and their sequence as required. specified below also covers the measure captures the median duration water needed for fire protection. that local experts indicate is necessary Cost ƒ Will have an average water use of to complete a procedure in practice. Cost is recorded as a percentage of the 662 liters (175 gallons) a day and an It is assumed that the minimum time warehouse value (assumed to be 50 average wastewater flow of 568 liters required for each procedure is one times income per capita). Only official (150 gallons) a day. Will have a peak day, except for procedures that can be costs are recorded. All fees associated water use of 1,325 liters (350 gallons) fully completed online, for which the with completing the procedures to legally a day and a peak wastewater flow of time required is recorded as half a day. build a warehouse are recorded, including 1,136 liters (300 gallons) a day. Although procedures may take place those associated with obtaining land use ƒ Will have a constant level of water simultaneously, they cannot start on approvals and preconstruction design demand and wastewater flow the same day (that is, simultaneous clearances; receiving inspections before, throughout the year. procedures start on consecutive days), during, and after construction; obtaining ƒ Connection pipes will be 1 inch in again with the exception of procedures utility connections; and registering the diameter for water and 4 inches in that can be fully completed online. If a warehouse at the property registry. diameter for sewerage. procedure can be accelerated legally for Nonrecurring taxes required for the an additional cost, the fastest procedure completion of the warehouse project are Procedures is chosen if that option is more beneficial also recorded. Sales taxes (such as value A procedure is any interaction of to the economy’s score. It is assumed added tax) or capital gains taxes are not the building company’s employees, that BuildCo does not waste time and recorded. Nor are deposits that must 82 DOING BUSINESS 2019 be paid up front and are later refunded. The index ranges from 0 to 2, with TABLE 8.5 What do the indicators on The building code, information from higher values indicating clearer and building quality control measure? local experts, specific regulations and more transparent building regulations. Quality of building regulations index (0–2) fee schedules are used as sources for In New Zealand, for example, all relevant Accessibility of building regulations (0–1) costs. If several local partners provide legislation can be found on an official different estimates, the median reported government website (a score of 1). The Clarity of requirements for obtaining a building permit (0–1) value is used. legislation specifies the list of required Quality control before construction index (0–1) documents to submit, the fees to be paid, BUILDING QUALITY CONTROL and all required preapprovals of the draw- Whether licensed or technical experts approve building plans (0–1) The building quality control index is ings or plans by the relevant agencies (a Quality control during construction index (0–3) based on six indices—the quality of score of 1). Adding these numbers gives building regulations, quality control New Zealand a score of 2 on the quality Types of inspections legally mandated during construction (0–2) before, during and after construction, of building regulations index. Implementation of legally mandated inspections liability and insurance regimes, and in practice (0–1) professional certifications indices (table Quality control before Quality control after construction index (0–3) 8.5). The indicator is based on the same construction index Final inspection legally mandated after case study assumptions as the measures The quality control before construction construction (0–2) of efficiency. index has one component: Implementation of legally mandated final ƒ Whether by law, a licensed architect inspection in practice (0–1) Quality of building regulations or licensed engineer is part of the Liability and insurance regimes index (0–2) index committee or team that reviews and Parties held legally liable for structural flaws after The quality of building regulations index approves building permit applica- building occupancy (0–1) has two components: tions and whether that person has Parties legally mandated to obtain insurance to ƒ Whether building regulations are the authority to refuse an application cover structural flaws after building occupancy or insurance is commonly obtained in practice (0–1) easily accessible. A score of 1 is if the plans are not in conformity with Professional certifications index (0–4) assigned if building regulations regulations. A score of 1 is assigned (including the building code) or if the national association of archi- Qualification requirements for individual who approves building plans (0–2) regulations dealing with construc- tects or engineers (or its equivalent) Qualification requirements for individual who tion permits are available on a must review the building plans, if an supervises construction or conducts inspections website that is updated as new regu- independent firm or expert who is a (0–2) lations are passed; 0.5 if the building licensed architect or engineer must Building quality control index (0–15) regulations are available free of review the plans, if the architect or Sum of the quality of building regulations, quality charge (or for a nominal fee) at the engineer who prepared the plans control before construction, quality control during construction, quality control after construction, relevant permit-issuing authority; 0 must submit an attestation to the liability and insurance regimes, and professional if the building regulations must be permit-issuing authority stating that certifications indices purchased or if they are not made the plans are in compliance with the easily accessible anywhere. building regulations or if a licensed of the team that reviews the plans and ƒ Whether the requirements for architect or engineer is part of the drawings. Rwanda therefore receives a obtaining a building permit are clearly committee or team that approves the score of 1 on the quality control before specified. A score of 1 is assigned if plans at the relevant permit-issuing construction index. the building regulations (including authority; 0 if no licensed architect or the building code) or any acces- engineer is involved in the review of Quality control during sible website, brochure, or pamphlet the plans to ensure their compliance construction index clearly specifies the list of required with building regulations. The quality control during construction documents to submit, the fees to be index has two components: paid, and all required preapprovals The index ranges from 0 to 1, with higher ƒ Whether inspections are mandated of the drawings (example: electrical, values indicating better quality control by law during the construction water and sewerage, environmental) in the review of the building plans. In process. A score of 2 is assigned if or plans by the relevant agencies; 0 if Rwanda, for example, the city hall in (i) a government agency is legally none of these sources specify any of Kigali must review the building permit mandated to conduct technical these requirements or if these sources application, including the plans and inspections at different stages during specify fewer than the three require- drawings, and both a licensed archi- the construction or an in-house ments mentioned above. tect and a licensed engineer are part engineer (that is, an employee of DATA NOTES 83 the building company), an external Quality control after a score of 2 on the quality control after supervising engineer or firm is legally construction index construction index. mandated to conduct technical The quality control after construction inspections at different stages during index has two components: Liability and insurance regimes the construction of the building and is ƒ Whether a final inspection is index required to submit a detailed inspec- mandated by law in order to verify The liability and insurance regimes index tions report at the completion of that the building was built in compli- has two components: the construction; and (ii) it is legally ance with the approved plans and ƒ Whether any parties involved in the mandated to conduct risk-based existing building regulations. A score construction process are held legally inspections. A score of 1 is assigned of 2 is assigned if an in-house super- liable for latent defects such as struc- if a government agency is legally vising engineer (that is, an employee tural flaws or problems in the building mandated to conduct only technical of the building company), an external once it is in use. A score of 1 is assigned inspections at different stages during supervising engineer or an external if at least two of the following parties the construction or if an in-house inspections firm is legally mandated are held legally liable for structural engineer (that is, an employee of to verify that the building has been flaws or problems in the building the building company), an external built in accordance with the approved once it is in use: the architect or engi- supervising engineer or an external plans and existing building regula- neer who designed the plans for the inspections firm is legally mandated tions, or if a government agency is building, the professional or agency to conduct technical inspections at legally mandated to conduct a final that conducted technical inspec- different stages during the construc- inspection upon completion of the tions, or the construction company; tion of the building and is required to building; 0 if no final inspection is 0.5 if only one of the parties is held submit a detailed inspections report mandated by law after construction legally liable for structural flaws or at the completion of the construction. and no third party is required to verify problems in the building once it is in A score of 0 is assigned if a govern- that the building has been built in use; 0 if no party is held legally liable ment agency is legally mandated to accordance with the approved plans for structural flaws or problems in the conduct unscheduled inspections, and existing building regulations. building once it is in use, if the project or if no technical inspections are ƒ Whether the final inspection is imple- owner or investor is the only party mandated by law. mented in practice. A score of 1 is held liable, if liability is determined ƒ Whether inspections during construc- assigned if the legally mandated final in court, or if liability is stipulated tion are implemented in practice. A inspection after construction always in a contract. score of 1 is assigned if the legally occurs in practice or if a supervising ƒ Whether any parties involved in mandated inspections during construc- engineer or firm attests that the the construction process is legally tion always occur in practice; 0 if the building has been built in accordance required to obtain a latent defect legally mandated inspections do not with the approved plans and existing liability—or decennial (10 years) occur in practice, if the inspections building regulations; 0 if the legally liability—insurance policy to cover occur most of the time but not always mandated final inspection does possible structural flaws or problems or if inspections are not mandated not occur in practice, if the legally in the building once it is in use. A by law regardless of whether they mandated final inspection occurs score of 1 is assigned if the architect commonly occur in practice. most of the time but not always, or or engineer who designed the plans if a final inspection is not mandated for the building, the professional or The index ranges from 0 to 3, with higher by law regardless of whether or not it agency that conducted the tech- values indicating better quality control commonly occurs in practice. nical inspections, the construction during the construction process. In company, or the project owner or Antigua and Barbuda, for example, the The index ranges from 0 to 3, with investor is required by law to obtain Development Control Authority is legally higher values indicating better quality either a decennial liability insurance mandated to conduct phased inspections control after the construction process. policy or a latent defect liability insur- under the Physical Planning Act of 2003 In Haiti, for example, the Municipality ance to cover possible structural flaws (a score of 1). However, the Development of Port-au-Prince is legally mandated or problems in the building once it is Control Authority rarely conducts these to conduct a final inspection under the in use or if a decennial liability insur- inspections in practice (a score of 0). National Building Code of 2012 (a score ance policy or a latent defect liability Adding these numbers gives Antigua and of 2). However, the final inspection insurance is commonly obtained in Barbuda a score of 1 on the quality control does not occur in practice (a score of practice by the majority of any of during construction index. 0). Adding these numbers gives Haiti these parties even if not required by 84 DOING BUSINESS 2019 law. A score of 0 is assigned if no a registered member of the national determines the professional’s qualifi- party is required by law to obtain order (association) of architects or cation requirements. either a decennial liability insurance engineers or pass a qualification exam. or a latent defect liability insurance, A score of 1 is assigned if national or The index ranges from 0 to 4, with higher and such insurance is not commonly state regulations mandate that the values indicating stricter professional obtained in practice by any party, if professional must have a university certification requirements. In Albania, the requirement to obtain an insur- degree (a minimum of a bachelor’s) in for example, the professional conducting ance policy is stipulated in a contract, architecture or engineering and must technical inspections during construc- if any party must obtain a professional also either have a minimum number tion must have a minimum number of insurance or an all risk insurance to of years of practical experience or be years of experience, a relevant university cover the safety of workers or any a registered member of the national degree and must be a registered architect other defects during construction but order (association) of architects or or engineer (a score of 2). However, the not a decennial liability insurance or engineers or pass a qualification professional responsible for verifying a latent defect liability insurance that exam. A score of 0 is assigned if that the architectural plans or drawings would cover defects after the building national or state regulations mandate are in compliance with building regula- is in use, or if any party is required that the professional must meet only tions must only have a minimum number to pay for any damages caused on one of the above requirements, if they of years of experience and a university their own without having to obtain an mandate that the professional must degree in architecture or engineering (a insurance policy. meet two of the requirements but score of 1). Adding these numbers gives neither of the two is to have a univer- Albania a score of 3 on the professional The index ranges from 0 to 2, with higher sity degree, or if no national or state certifications index. values indicating more stringent latent regulation determines the profes- defect liability and insurance regimes. In sional’s qualification requirements. Building quality control index Madagascar, for example, under article ƒ The qualification requirements of the The building quality control index is 1792 of the Civil Code both the archi- professional who conducts the tech- the sum of the scores on the quality tect who designed the plans and the nical inspections during construction. of building regulations, quality control construction company are legally held A score of 2 is assigned if national or before construction, quality control liable for latent defects for a period of 10 state regulations mandate that the during construction, quality control after years after the completion of the building professional must have a minimum construction, liability and insurance (a score of 1). However, there is no legal number of years of practical experi- regimes, and professional certifications requirement for any party to obtain a ence, must have a university degree indices. The index ranges from 0 to 15, decennial liability insurance policy to (a minimum of a bachelor’s) in engi- with higher values indicating better cover structural defects, nor do most neering, and must also either be a quality control and safety mechanisms in parties obtain such insurance in practice registered member of the national the construction regulatory system. (a score of 0). Adding these numbers order of engineers or pass a qualifica- gives Madagascar a score of 1 on the tion exam. A score of 1 is assigned if If an economy issued no building permits liability and insurance regimes index. national or state regulations mandate between June 2017 and May 2018 or if that the professional must have a the applicable building legislation in the Professional certifications index university degree (a minimum of a economy is not being implemented, The professional certifications index has bachelor’s) in engineering and must the economy receives a “no practice” two components: also either have a minimum number mark on the procedures, time, and cost ƒ The qualification requirements of of years of practical experience or be indicators. In addition, a “no practice” the professional responsible for veri- a registered member of the national economy receives a score of 0 on the fying that the architectural plans or order (association) of engineers or building quality control index even if drawings are in compliance with the pass a qualification exam. A score its legal framework includes provisions building regulations. A score of 2 is of 0 is assigned if national or state related to building quality control and assigned if national or state regula- regulations mandate that the profes- safety mechanisms. tions mandate that the professional sional must meet only one of the must have a minimum number of requirements, if they mandate that REFORMS years of practical experience, must the professional must meet two of The dealing with construction permits have a university degree (a minimum the requirements but neither of the indicator set tracks changes related to of a bachelor’s) in architecture or two is to have a university degree, the efficiency and quality of construc- engineering, and must also either be or if no national or state regulation tion permitting systems every year. DATA NOTES 85 Depending on their impact on the data, FIGURE 8.5 Doing Business measures the connection process at the level of certain changes are classified as reforms distribution utilities and listed in the summaries of Doing Business reforms in 2017/18 section of the report in order to acknowledge the implementation of significant changes. Reforms are divided into two types: those that make it easier to do business and those changes that make it more Generation Transmission difficult to do business. The dealing with construction permits indicator set uses only one criterion to recognize a reform. Distribution New connections X X Network operation and maintenance The aggregate gap on the overall score X Metering and billing of the indicator set is used to assess the Customer impact of data changes. Any data update that leads to a change of 2% or more on the score gap is classified as a reform, except when the change is the result of of getting an electricity connection into Data on the reliability of supply are automatic official fee indexation to a distinct procedures and solicits data for collected from the electricity distribu- price or wage index (for more details, see calculating the time and cost to complete tion utilities or regulators, depending the chapter on the ease of doing busi- each procedure. upon the specific technical nature of ness score and ease of doing business the data. The rest of the information, ranking). For example, if the implemen- In addition, Doing Business measures the including data on transparency of tariffs tation of a new electronic permitting reliability of supply and transparency and procedures for obtaining electricity system reduces time in a way that the of tariffs index (included in the aggre- connection, are collected from all market overall gap decreases by 2% or more, gate doing business score and ranking players—the electricity distribution such a change is classified as a reform. on the ease of doing business) and the utility, electricity regulatory agencies and Minor fee updates or other smaller price of electricity (omitted from these independent professionals such as elec- changes in the indicators that have an aggregate measures). The reliability of trical engineers, electrical contractors aggregate impact of less than 2% on the supply and transparency of tariffs index gap are not classified as a reform, but encompasses quantitative data on the FIGURE 8.6 Getting electricity: their impact is still reflected on the most duration and frequency of power outages efficiency, reliability and transparency updated data for this indicator set. as well as qualitative information on the Rankings are based on scores mechanisms put in place by the utility for for four indicators The data details on dealing with construc- monitoring power outages and restoring Days to obtain Cost to obtain a tion permits can be found for each economy power supply, the reporting relationship an electricity connection, as % of connection income per capita at http://www.doingbusiness.org. between the utility and the regulator for power outages, the transparency and accessibility of tariffs and, lastly, whether 25% 25% GETTING ELECTRICITY the utility faces a financial deterrent Time Cost aimed at limiting outages (such as a 25% 25% Procedures Reliability Doing Business records all procedures requirement to compensate customers of supply and transparency required for a business to obtain a or pay fines when outages exceed a of tariffs permanent electricity connection and certain cap). supply for a standardized warehouse Steps to file a connection Power outages application, prepare and regulatory (figure 8.5). These procedures include The ranking of economies on the ease a design, complete mechanisms in applications and contracts with elec- of getting electricity is determined by works, obtain approvals, place to monitor go through inspections, and reduce them; tricity utilities, all necessary inspections sorting their scores for getting electricity. install a meter and transparency of sign a supply tariffs and clearances from the distribution These scores are the simple average of contract utility as well as other agencies, and the the scores for all the component indi- external and final connection works. cators except the price of electricity Note: The price of electricity is measured but does not The questionnaire divides the process (figure 8.6). count for the rankings. 86 DOING BUSINESS 2019 and construction companies. The distri- medium-voltage distribution network electricity supply utilities, government bution utility consulted is the one serving and is either overhead or under- agencies, electrical contractors and the area (or areas) where warehouses ground, whichever is more common electrical firms. Interactions between are most commonly located. If there is in the area where the warehouse company employees and steps related to a choice of distribution utilities, the one is located. the internal electrical wiring, such as the serving the largest number of customers ƒ Requires works that involve the design and execution of the internal elec- is selected. crossing of a 10-meter wide road (by trical installation plans, are not counted excavation, overhead lines) but are as procedures. However, internal wiring To make the data comparable across all carried out on public land. There is inspections and certifications that are economies, several assumptions about no crossing of other owners’ private prerequisites to obtain a new connection the warehouse, the electricity connection property because the warehouse has are counted as procedures. Procedures and the monthly consumption are used. access to a road. that must be completed with the same ƒ Includes only negligible length in the utility but with different departments Assumptions about the customer’s private domain. are counted as separate procedures warehouse ƒ Does not require work to install the (table 8.6). The warehouse: internal wiring of the warehouse. This ƒ Is owned by a local entrepreneur. has already been completed up to and The company’s employees are assumed ƒ Is located in the economy’s largest including the customer’s service panel to complete all procedures themselves business city. For 11 economies the or switchboard and the meter base. unless the use of a third party is mandated data are also collected for the second However, internal wiring inspections (for example, if an electrician registered largest business city (table 8A.1). and certifications that are prerequi- with the utility is the only party allowed ƒ Is located in an area where similar sites to obtain a new connection are to submit an application). If the company warehouses are typically located. In counted as procedures. can, but is not required to request this area a new electricity connection the services of professionals (such is not eligible for a special investment Assumptions about the monthly as a private firm), procedures will be promotion regime (offering special consumption for January counted for each interaction commonly subsidization or faster service, for ƒ It is assumed that the warehouse done in practice. example). operates 30 days a month from 9:00 ƒ Is located in an area with no physical a.m. to 5:00 p.m. (8 hours a day), A procedure is always counted for the constraints. For example, the property with equipment utilized at 80% of external works—whether it is carried is not near a railway. capacity on average and that there out by the utility or a private contractor. ƒ Is a new construction and is being are no electricity cuts (assumed for However, the external work procedure connected to electricity for the simplicity reasons). and the meter installation can be counted first time. ƒ The monthly energy consumption is as one unique procedure provided two ƒ Has two stories, both above ground, 26,880 kilowatt-hours (kWh); hourly specific conditions are met: (i) both the with a total surface area of approxi- consumption is 112 kWh. external works and meter installation mately 1,300.6 square meters ƒ If multiple electricity suppliers exist, are carried out by the same company (14,000 square feet). The plot of the warehouse is served by the or agency, and (ii) there is no additional land on which it is built is 929 square cheapest supplier. interaction for the customer between the meters (10,000 square feet). ƒ Tariffs effective in January of the external works and the meter installation ƒ Is used for storage of goods. current year are used for calculation (such as, for example, a supply contract of the price of electricity for the ware- that needs to be signed or a security Assumptions about the house. Although January has 31 days, deposit that needs to be paid). electricity connection for calculation purposes only 30 days The electricity connection: are used. If an internal wiring inspection—or a ƒ Is a permanent one. related certification on the installation—is ƒ Is a three-phase, four-wire Y connec- Procedures needed to obtain a new connection, then tion with a subscribed capacity of A procedure is defined as any interac- it is counted as a procedure. However, 140-kilo-volt-ampere (kVA) with tion of the company’s employees or its if an internal inspection and the meter a power factor of 1, when 1 kVA = 1 main electrician or electrical engineer installation occur (i) at the same time, kilowatt (kW). (that is, the one who may have done the and (ii) without additional follow up or ƒ Has a length of 150 meters. The internal wiring) with external parties, through a separate request, then these connection is to either the low- or such as the electricity distribution utility, are counted as one procedure. DATA NOTES 87 TABLE 8.6 What do the getting the company does not waste time and consumption bills, it is not recorded. To electricity indicators measure? commits to completing each remaining calculate the present value of the lost procedure without delay. The time that interest earnings, the end-2017 lending Procedures to obtain an electricity connection (number) the company spends on gathering infor- rates from the International Monetary Submitting all relevant documents and obtaining mation is not taken into account. It is Fund’s International Financial Statistics all necessary clearances and permits assumed that the company is aware of all are used. In cases where the security Completing all required notifications and electricity connection requirements and deposit is returned with interest, the receiving all necessary inspections their sequence from the beginning. difference between the lending rate and Obtaining external installation works and the interest paid by the utility is used to possibly purchasing material for these works Cost calculate the present value. Concluding any necessary supply contract and Cost is recorded as a percentage of the obtaining final supply economy’s income per capita and is In some economies, the security deposit Time required to complete each procedure (calendar days) exclusive of value added tax. All the fees can be put up in the form of a bond: and costs associated with completing the company can obtain from a bank Is at least one calendar day the procedures to connect a warehouse or an insurance company a guarantee Each procedure starts on a separate day to electricity are recorded, including issued on the assets it holds with that Does not include time spent gathering those related to obtaining clearances financial institution. In contrast to the information from government agencies, applying for scenario in which the customer pays the Reflects the time spent in practice, with little follow-up and no prior contact with officials the connection, receiving inspections deposit in cash to the utility, in this case Cost required to complete each procedure of both the site and the internal wiring, the company does not lose ownership (% of income per capita) purchasing material, getting the actual control over the full amount and can Official costs only, no bribes connection works and paying a security continue using it. In return, the company Value added tax excluded deposit. Information from local experts will pay the bank a commission for and specific regulations and fee sched- obtaining the bond. The commission Reliability of supply and transparency of tariffs index (0–8) ules are used as sources. If several local charged may vary depending on the Duration and frequency of power outages (0–3) partners provide different estimates, credit standing of the company. The the median reported value is used. In all best possible credit standing and thus Tools to monitor power outages (0–1) cases the cost excludes bribes. the lowest possible commission are Tools to restore power supply (0–1) assumed. Where a bond can be put up, Regulatory monitoring of utilities’ performance (0–1) Security deposit the value recorded for the deposit is the Financial deterrents aimed at limiting outages (0–1) Utilities may require security deposits as annual commission times the five years Transparency and accessibility of tariffs (0–1) a guarantee against the possible failure assumed to be the length of the contract. Price of electricity (cents per kilowatt-hour) of customers to pay their consumption If both options exist, the cheaper alter- Price based on monthly bill for commercial bills. For this reason, the security deposit native is recorded. warehouse in case study for a new customer is most often calcu- Note: While Doing Business measures the price of lated as a function of the customer’s In Hong Kong SAR, China, a customer electricity, it does not include these data when calculating the score for getting electricity or the ranking on the estimated consumption. requesting a 140-kVA electricity connec- ease of getting electricity. tion in 2018 would have had to put up Doing Business does not record the full a security deposit of 64,721 Hong Kong Time amount of the security deposit. If the dollars (approximately $8,250) in cash Time is recorded in calendar days. The deposit is based on the customer’s or check, and the deposit would have measure captures the median duration actual consumption, this basis is the been returned only at the end of the that the electricity utility and experts one assumed in the case study. Rather contract. The customer could instead indicate is necessary in practice, rather than the full amount of the security have invested this money at the prevailing than required by law, to complete a deposit, Doing Business records the lending rate of 5.0%. Over the five years procedure with minimum follow-up and present value of the losses in interest of the contract, this would imply a no extra payments. It is assumed that earnings experienced by the customer present value of lost interest earnings of the minimum time required for each because the utility holds the security 14,008 Hong Kong dollars ($1,780). In procedure is one day. Although proce- deposit over a prolonged period, in contrast, if the customer chose to settle dures may take place simultaneously, most cases until the end of the contract the deposit with a bank guarantee at an they cannot start on the same day (that (assumed to be after five years). In annual rate of 1.5%, the amount lost over is, simultaneous procedures start on cases where the security deposit the five years would be just 4,854 Hong consecutive days). It is assumed that is used to cover the first monthly Kong dollars ($620). 88 DOING BUSINESS 2019 Reliability of supply and on the reliability of supply and transpar- available online and customers are transparency of tariffs index ency of tariffs index is calculated on the notified of a change in tariff a full Doing Business uses the system average basis of the following six components: billing cycle (that is, one month) interruption duration index (SAIDI) ƒ What the SAIDI and SAIFI values are. ahead of time; 0 if not. and the system average interruption If SAIDI and SAIFI are 12 (equivalent frequency index (SAIFI) to measure to an outage of one hour each month) The index ranges from 0 to 8, with the duration and frequency of power or below, a score of 1 is assigned. higher values indicating greater reli- outages in the largest business city of If SAIDI and SAIFI are 4 (equiva- ability of electricity supply and greater each economy (for 11 economies the data lent to an outage of one hour each transparency of tariffs. In the United are also collected for the second largest quarter) or below, 1 additional point Kingdom, for example, the distribution business city; table 8A.1). SAIDI is the is assigned. Finally, if SAIDI and SAIFI utility company UK Power Networks average total duration of outages over are 1 (equivalent to an outage of one uses SAIDI and SAIFI metrics to monitor the course of a year for each customer hour per year) or below, 1 more point and collect data on power outages. In served, while SAIFI is the average number is assigned. 2017, the average total duration of power of service interruptions experienced ƒ What tools are used by the distri- outages in London was 0.27 hours per by a customer in a year. Annual data bution utility to monitor power customer and the average number of (covering the calendar year) are collected outages. A score of 1 is assigned if outages experienced by a customer was from distribution utility companies and the utility uses automated tools, such 0.13. Both SAIDI and SAIFI are below national regulators on SAIDI and SAIFI. as an Outage/Incident Management the threshold and indicate that there Both SAIDI and SAIFI estimates should System (OMS/IMS) or Supervisory was less than one outage a year per include planned and unplanned outages, Control and Data Acquisition customer, for a total duration of less than as well as load shedding. (SCADA) system; 0 if it relies solely one hour. Hence, the economy not only on calls from customers, and records meets the eligibility criteria for obtaining An economy is eligible to obtain a score and monitors outages manually. a score on the index, it also receives a on the reliability of supply and transpar- ƒ What tools are used by the distribu- score of 3 on the first component of the ency of tariffs index if it satisfies two tion utility to restore power supply. A index. The utility uses the automatic conditions. First, the utility must collect score of 1 is assigned if the utility uses GE PowerOn Control System to iden- data on all types of outages (measuring automated tools, such as an OMS/ tify faults in the network (a score of 1) the average total duration of outages IMS or SCADA system; 0 if it relies and restore electricity service (a score per customer and the average number solely on manual resources for service of 1). The Office of Gas and Electricity of outages per customer). Second, the restoration, such as field crews or Markets, an independent national SAIDI value must be below a threshold of maintenance personnel. regulatory authority, actively reviews 100 hours and the SAIFI value must be ƒ Whether a regulator—that is, an the utility’s performance in providing under 100 outages. entity separate from the utility— reliable electricity service (a score of monitors the utility’s performance 1) and requires the utility to compen- An economy is not eligible to obtain on reliability of supply. A score of 1 sate customers if outages last longer a score if outages are too frequent or is assigned if the regulator performs than a maximum period defined by the long-lasting for the electricity supply periodic or real-time reviews; 0 if it regulator (a score of 1). Customers are to be considered reliable—that is, if the does not monitor power outages and notified of a change in tariffs ahead SAIDI or the SAIFI values exceed the does not require the utility to report of the next billing cycle and can easily determined thresholds. An economy on reliability of supply. check effective tariffs online (a score is also not eligible to obtain a score on ƒ Whether financial deterrents exist to of 1). Adding these numbers gives the the index if data on power outages are limit outages. A score of 1 is assigned United Kingdom a total score of 8 on the not collected or collected partially (for if the utility compensates customers reliability of supply and transparency of example, planned outages or load shed- when outages exceed a certain cap, tariffs index. ding are not included in the calculation of if the utility is fined by the regulator the SAIDI and SAIFI indices), and if the when outages exceed a certain cap or On the other hand, several economies minimum outage time considered for if both these conditions are met; 0 if receive a score of 0 on the reliability of calculation of the SAIDI and SAIFI indices no deterrent mechanism of any kind supply and transparency of tariffs index. is over 5 minutes. is available. The reason may be that outages occur ƒ Whether electricity tariffs are trans- more than once a month and none of For all economies that meet the criteria parent and easily available. A score the mechanisms and tools measured as determined by Doing Business, a score of 1 is assigned if effective tariffs are by the index are in place. An economy DATA NOTES 89 may also receive a score of 0 if either the REFORMS be considered a reform that makes doing SAIDI or SAIFI value (or both) exceeds The getting electricity indicator set tracks business easier. However, if a utility the threshold of 100, or not all outages changes related to the efficiency of the establishes a one-stop shop to stream- were considered when calculating the connection process, as well as the reli- line the connection process or if it installs indices. In Suriname, for example, the ability of power supply and transparency an automated system to improve moni- utility does not include load shedding of tariffs. Depending on the impact on toring of power outages and restoration in the calculation of SAIDI and SAIFI the data, certain changes are classified of electricity services, these actions indices. Thus, based on the criteria as reforms and listed in the summaries of would be considered reforms that made established, Suriname cannot receive Doing Business reforms in 2017/18 section doing business easier. a score on the index even though the of the report in order to acknowledge the utility uses automated systems for implementation of significant changes. The data details on getting electricity monitoring outages and restoration of Reforms are divided into two types: those can be found for each economy at http:// power supply and there is a transparency that make it easier to do business and www.doingbusiness.org. The initial meth- of electricity tariffs. those changes that make it more difficult odology was developed by Geginat and to do business. The getting electricity Ramalho (2015) and is adopted here with If an economy issued no new elec- indicator set uses two criteria to recog- minor changes. tricity connections to an electrical grid nize a reform. between June 2017 and May 2018, or if electricity is not provided during that First, the aggregate gap on the overall REGISTERING PROPERTY period, the economy receives a “no score of the indicator set is used to practice” mark on the procedures, time assess the impact of data changes. Any Doing Business records the full sequence and cost indicators. In addition, a “no data update that leads to a change of 2% of procedures necessary for a limited practice” economy receives a score of 0 or more on the score gap is classified as liability company (the buyer) to purchase on the reliability of supply and transpar- a reform, except when the change is the a property from another business (the ency of tariff index even if, for example, result of automatic official fee indexation seller) and to transfer the property title there is regulatory oversight of utilities to a price or wage index (for more details, to the buyer’s name so that the buyer on power interruptions, among others. see the chapter on the ease of doing busi- can use the property for expanding its ness score and ease of doing business business, use the property as collateral Price of electricity ranking). For example, if the implementa- in taking new loans or, if necessary, sell Doing Business measures the price of tion of a new single window at the utility the property to another business. It also electricity but does not include these reduces the time to process new connec- measures the time and cost to complete data when calculating the score for tion requests in a way that the overall each of these procedures. Doing Business getting electricity or the ranking on gap decreases by 2% or more, such a also measures the quality of the land the ease of getting electricity. The data change is classified as a reform. On the administration system in each economy. are available on the Doing Business other hand, minor fee updates from the The quality of land administration index website (http://www.doingbusiness utility or other small changes that have has five dimensions: reliability of infra- .org) and are based on standardized an aggregate impact of less than 2% on structure, transparency of information, assumptions to ensure comparability the gap are not classified as a reform, but geographic coverage, land dispute resolu- across economies. their impact is still reflected in the most tion and equal access to property rights. updated indicators for this topic. The price of electricity is measured in The ranking of economies on the ease U.S. cents per kilowatt-hour. A monthly Second, to be considered a reform, of registering property is determined by electricity consumption is assumed, for changes in the data must be tied to sorting their scores for registering prop- which a monthly bill is then computed for an initiative led by the utility or by the erty. These scores are the simple average a warehouse based in the largest busi- government—and not an exogenous of the scores for each of the component ness city of the economy for the month event. For example, if outages increase indicators (figure 8.7). of January (for 11 economies the data considerably from one year to the next are also collected for the second largest due to inclement weather, this cannot EFFICIENCY OF TRANSFERRING business city; table 8A.1). As noted, the be considered a reform that makes doing PROPERTY warehouse uses electricity 30 days a business harder. Similarly, if the cost of As recorded by Doing Business, the month, from 9:00 a.m. to 5:00 p.m., so electricity-related materials (such as process of transferring property starts different tariff schedules may apply if a cabling or transformers) decreases due with obtaining the necessary documents, time-of-use tariff is available. to a currency appreciation, this cannot such as a copy of the seller’s title if 90 DOING BUSINESS 2019 ƒ Have 50 employees each, all of whom ƒ Will not be used for special purposes, FIGURE 8.7 Registering property: efficiency and quality of land are nationals. and no special permits, such as for administration system ƒ Perform general commercial activities. residential use, industrial plants, waste storage or certain types of agri- Rankings are based on scores for four indicators Assumptions about the property cultural activities, are required. The property: ƒ Has no occupants, and no other party Days to transfer Cost to transfer property between two property, as % of ƒ Has a value of 50 times income per holds a legal interest in it. local companies property value capita, which equals the sale price. ƒ Is fully owned by the seller. Procedures ƒ Has no mortgages attached and has A procedure is defined as any interaction 25% 25% Time Cost been under the same ownership for of the buyer or the seller, their agents (if 25% 25% the past 10 years. an agent is legally or in practice required) Procedures Quality of land ƒ Is registered in the land registry with external parties, including govern- administration index or cadastre, or both, and is free ment agencies, inspectors, notaries and of title disputes. lawyers. Interactions between company Steps to transfer Reliability, ƒ Is located in a periurban commercial officers and employees are not consid- property so that it transparency and can be sold or used coverage of land zone, and no rezoning is required. ered. All procedures that are legally or in as collateral administration system; protection against land ƒ Consists of land and a building. The practice required for registering property disputes; equal access land area is 557.4 square meters are recorded, even if they may be avoided to property rights (6,000 square feet). A two-story in exceptional cases (table 8.7). If a proce- warehouse of 929 square meters dure can be accelerated legally for an (10,000 square feet) is located on the additional cost, the fastest procedure is necessary, and conducting due diligence land. The warehouse is 10 years old, chosen if that option is more beneficial to if required. The transaction is considered is in good condition, has no heating the economy’s score and if it is used by the complete when it is opposable to third system and complies with all safety majority of property owners. Although the parties and when the buyer can use standards, building codes and other buyer may use lawyers or other profes- the property, use it as collateral for a legal requirements. The property, sionals where necessary in the registration bank loan or resell it (figure 8.8). Every consisting of land and building, will be process, it is assumed that the buyer does procedure required by law or necessary transferred in its entirety. not employ an outside facilitator in the in practice is included, whether it is the ƒ Will not be subject to renovations registration process unless legally or in responsibility of the seller or the buyer or additional construction following practice required to do so. or must be completed by a third party the purchase. on their behalf. Local property lawyers, ƒ Has no trees, natural water sources, Time notaries and property registries provide natural reserves or historical monu- Time is recorded in calendar days. information on procedures as well as the ments of any kind. The measure captures the median time and cost to complete each of them. To make the data comparable across FIGURE 8.8 What are the time, cost and number of procedures required to transfer economies, several assumptions about property between two local companies? the parties to the transaction, the prop- erty and the procedures are used. Cost (% of property value) Assumptions about the parties Buyer can use the property, The parties (buyer and seller): resell it or ƒ Are limited liability companies (or the use it as collateral legal equivalent). Number of Land & two-story procedures ƒ Are located in the periurban area of warehouse the economy’s largest business city. Seller with property For 11 economies the data are also registered and no collected for the second largest busi- title disputes Time Preregistration Registration Postregistration (days) ness city (table 8A.1). ƒ Are 100% domestically and privately owned. DATA NOTES 91 among sources, the median reported ƒ Whether there is a geographic TABLE 8.7 What do the indicators on the efficiency of transferring property value is used. information system—an electronic measure? database for recording boundaries, Procedures to legally transfer title on Cost checking plans and providing cadas- immovable property (number) Cost is recorded as a percentage of the tral information. A score of 1 is Preregistration procedures (for example, checking property value, assumed to be equiva- assigned if yes; 0 if no. for liens, notarizing sales agreement, paying lent to 50 times income per capita. ƒ How the land ownership registry property transfer taxes) Only official costs required by law are and mapping agency are linked. A Registration procedures in the economy's largest business citya recorded, including fees, transfer taxes, score of 1 is assigned if information stamp duties and any other payment to about land ownership and maps are Postregistration procedures (for example, filling title with municipality) the property registry, notaries, public kept in a single database or in linked Time required to complete each procedure agencies or lawyers. Other taxes, such as databases; 0 if there is no connection capital gains tax or value added tax, are between the different databases. Does not include time spent gathering information excluded from the cost measure. Both ƒ How immovable property is identified. Each procedure starts on a separate day— costs borne by the buyer and the seller A score of 1 is assigned if there is a though procedures that can be fully completed are included. If cost estimates differ unique number to identify properties online are an exception to this rule among sources, the median reported for the majority of land plots; 0 if there Procedure is considered completed once final value is used. are multiple identifiers. document is received No prior contact with officials QUALITY OF LAND The index ranges from 0 to 8, with Cost required to complete each procedure ADMINISTRATION higher values indicating a higher quality (% of property value) The quality of land administration index of infrastructure for ensuring the reli- Official costs only (such as administrative fees, duties and taxes) is composed of five other indices: the ability of information on property titles Value Added Tax, Capital Gains Tax and illicit reliability of infrastructure, transparency and boundaries. In Turkey, for example, payments are excluded of information, geographic coverage, the land registry offices in Istanbul a. For 11 economies the data are also collected for the land dispute resolution and equal access maintain titles in a fully digital format second largest business city. to property rights (table 8.8). Data are (a score of 2) and have a fully electronic collected for each economy’s largest database to check for encumbrances duration that property lawyers, notaries business city. For 11 economies the data (a score of 1). The Cadastral Directorate or registry officials indicate is necessary are also collected for the second largest offices in Istanbul have digital maps to complete a procedure. It is assumed business city. (a score of 2), and the Geographical that the minimum time required for each Information Directorate has a public procedure is one day, except for proce- Reliability of infrastructure portal allowing users to check the dures that can be fully completed online, index plans and cadastral information on for which the time required is recorded The reliability of infrastructure index has parcels along with satellite images as half a day. Although procedures may six components: (a score of 1). Databases about land take place simultaneously, they cannot ƒ How land titles are kept at the ownership and maps are linked to each start on the same day (again except for registry of the largest business city other through the TAKBIS system, procedures that can be fully completed of the economy. A score of 2 is an integrated information system for online). It is assumed that the buyer assigned if the majority of land titles the land registry offices and cadastral does not waste time and commits to are fully digital; 1 if the majority are offices (a score of 1). Finally, there is completing each remaining procedure scanned; 0 if the majority are kept a unique identifying number for prop- without delay. If a procedure can be in paper format. erties (a score of 1). Adding these accelerated for an additional cost, the ƒ Whether there is an electronic data- numbers gives Turkey a score of 8 on fastest legal procedure available and base for checking for encumbrances. the reliability of infrastructure index. used by the majority of property owners A score of 1 is assigned if yes; 0 if no. is chosen. If procedures can be under- ƒ How maps of land plots are kept at Transparency of information taken simultaneously, it is assumed that the mapping agency of the largest index they are. It is assumed that the parties business city of the economy. A score The transparency of information index involved are aware of all requirements of 2 is assigned if the majority of maps has 10 components: and their sequence from the beginning. are fully digital; 1 if the majority are ƒ Whether information on land owner- Time spent on gathering information is scanned; 0 if the majority are kept in ship is made publicly available. A not considered. If time estimates differ paper format. score of 1 is assigned if information 92 DOING BUSINESS 2019 TABLE 8.8 What do the indicators on the quality of land administration measure? published about property transfers in the largest business city in the past Reliability of infrastructure index (0–8) calendar year at the latest on May Type of system for archiving information on land ownership 1st of the following year; 0 if no such Availability of electronic database to check for encumbrances statistics are made publicly available. Type of system for archiving maps ƒ Whether maps of land plots are made Availability of geographic information system publicly available. A score of 0.5 is assigned if maps are accessible by Link between property ownership registry and mapping system anyone; 0 if access is restricted. Transparency of information index (0–6) ƒ Whether the fee schedule for Accessibility of information on land ownership accessing maps is made publicly Accessibility of maps of land plots available. A score of 0.5 is assigned if Publication of fee schedules, lists of registration documents, service standards the fee schedule is accessible online Availability of a specific and separate mechanism for complaints or on a public board free of charge; 0 if it is not made available to the public Publication of statistics about the number of property transactions or if it can be obtained only in person. Geographic coverage index (0–8) ƒ Whether the mapping agency Coverage of land registry at the level of the largest business city and the economya commits to a specific time frame for Coverage of mapping agency at the level of the largest business city and the economya delivering an updated map. A score of Land dispute resolution index (0–8) 0.5 is assigned if the service standard Legal framework for immovable property registration is accessible online or on a public Mechanisms to prevent and resolve land disputes board; 0 if it is not made available to the public or if it can be obtained only Equal access to property rights (-2–0) in person. Unequal ownership rights to property between unmarried men and women ƒ Whether there is a specific and Unequal ownership rights to property between married men and women independent mechanism for filing Quality of land administration index (0–30) complaints about a problem that Sum of the reliability of infrastructure, transparency of information, geographic coverage, land dispute occurred at the mapping agency. A resolution indices and equal access to property rights score of 0.5 is assigned if there is a a. For 11 economies the data are also collected for the second largest business city. specific and independent mecha- nism for filing a complaint; 0 if there on land ownership is accessible by delivering a legally binding document is only a general mechanism or anyone; 0 if access is restricted. that proves property ownership. A no mechanism. ƒ Whether the list of documents score of 0.5 is assigned if the service required for completing the registra- standard is accessible online or on The index ranges from 0 to 6, with higher tion of property transactions is made a public board; 0 if it is not made values indicating greater transparency in publicly available. A score of 0.5 is available to the public or if it can be the land administration system. In the assigned if the list of documents is obtained only in person. Netherlands, for example, anyone who accessible online or on a public board; ƒ Whether there is a specific and pays a fee can consult the land owner- 0 if it is not made available to the independent mechanism for filing ship database (a score of 1). Information public or if it can be obtained only complaints about a problem that can be obtained at the office, by mail or in person. occurred at the agency in charge of online using the Kadaster website (http:// ƒ Whether the fee schedule for immovable property registration. www.kadaster.nl). Anyone can also get completing the registration of prop- A score of 1 is assigned if there is a information online about the list of erty transactions is made publicly specific and independent mecha- documents to submit for property regis- available. A score of 0.5 is assigned if nism for filing a complaint; 0 if there tration (a score of 0.5), the fee schedule the fee schedule is accessible online is only a general mechanism or for registration (a score of 0.5) and the or on a public board free of charge; 0 no mechanism. service standards (a score of 0.5). And if it is not made available to the public ƒ Whether there are publicly available anyone facing a problem at the land or if it can be obtained only in person. official statistics tracking the number registry can file a complaint or report an ƒ Whether the agency in charge of of transactions at the immovable error by filling out a specific form online immovable property registration property registration agency. A score (a score of 1). In addition, the Kadaster commits to a specific time frame for of 0.5 is assigned if statistics are makes statistics about land transactions DATA NOTES 93 available to the public, reporting a total of Japan a score of 8 on the geographic ƒ How much time it takes to obtain a 39,849 property transfers in Amsterdam coverage index. decision from a court of first instance in 2017 (a score of 0.5). Moreover, (without an appeal) in a standard anyone who pays a fee can consult online Land dispute resolution index land dispute between two local busi- cadastral maps (a score of 0.5). It is also The land dispute resolution index nesses over tenure rights worth 50 possible to get public access to the fee assesses the legal framework for times income per capita and located schedule for map consultation (a score immovable property registration and in the largest business city. A score of of 0.5), the service standards for delivery the accessibility of dispute resolu- 3 is assigned if it takes less than one of an updated plan (a score of 0.5) and a tion mechanisms. The index has year; 2 if it takes between one and specific mechanism for filing a complaint eight components: two years; 1 if it takes between two about a map (a score of 0.5). Adding ƒ Whether the law requires that all and three years; 0 if it takes more than these numbers gives the Netherlands a property sale transactions be regis- three years. score of 6 on the transparency of infor- tered at the immovable property ƒ Whether there are publicly avail- mation index. registry to make them opposable to able statistics on the number of third parties. A score of 1.5 is assigned land disputes in the first instance. A Geographic coverage index if yes; 0 if no. score of 0.5 is assigned if statistics The geographic coverage index has ƒ Whether the formal system of are published about land disputes four components: immovable property registration is in the economy in the past calendar ƒ How complete the coverage of the subject to a guarantee. A score of 0.5 year; 0 if no such statistics are made land registry is at the level of the is assigned if either a state or private publicly available. largest business city. A score of 2 is guarantee over immovable property assigned if all privately held land plots registration is required by law; 0 if no The index ranges from 0 to 8, with in the city are formally registered at such guarantee is required. higher values indicating greater protec- the land registry; 0 if not. ƒ Whether there is a specific, out-of- tion against land disputes. In the United ƒ How complete the coverage of the court compensation mechanism to Kingdom, for example, according to the land registry is at the level of the cover for losses incurred by parties Land Registration Act 2002 property economy. A score of 2 is assigned who engaged in good faith in a prop- transactions must be registered at the if all privately held land plots in the erty transaction based on erroneous land registry to make them opposable economy are formally registered at information certified by the immov- to third parties (a score of 1.5). The the land registry; 0 if not. able property registry. A score of 0.5 property transfer system is guaranteed ƒ How complete the coverage of the is assigned if yes; 0 if no. by the state (a score of 0.5) and has mapping agency is at the level of the ƒ Whether the legal system requires a compensation mechanism to cover largest business city. A score of 2 is verification of the legal validity of the losses incurred by parties who engaged assigned if all privately held land plots documents (such as the sales, transfer in good faith in a property transaction in the city are mapped; 0 if not. or conveyance deed) necessary for a based on an error by the registry (a ƒ How complete the coverage of the property transaction. A score of 0.5 score of 0.5). In accordance with the mapping agency is at the level of the is assigned if there is a review of legal Proceeds of Crime Act 2002 and the economy. A score of 2 is assigned validity, either by the registrar or by Money Laundering Regulations 2007, if all privately held land plots in the a professional (such as a notary or a a lawyer verifies the legal validity of economy are mapped; 0 if not. lawyer); 0 if there is no review. the documents in a property transac- ƒ Whether the legal system requires tion (a score of 0.5) and the identity of The index ranges from 0 to 8, with higher verification of the identity of the the parties (a score of 0.5). The United values indicating greater geographic parties to a property transaction. Kingdom has a national database to coverage in land ownership registration A score of 0.5 is assigned if there is verify the accuracy of identity docu- and cadastral mapping. In Japan, for verification of identity, either by the ments (a score of 1). In a land dispute example, all privately held land plots are registrar or by a professional (such between two British companies over formally registered at the land registry as a notary or a lawyer); 0 if there is the tenure rights of a property worth in Tokyo and Osaka (a score of 2) and no verification. $2,026,500, the Land Registration divi- the economy as a whole (a score of 2). ƒ Whether there is a national database sion of the Property Chamber (First-tier Also, all privately held land plots are to verify the accuracy of identity Tribunal) gives a decision in less than mapped in both cities (a score of 2) documents. A score of 1 is assigned if one year (a score of 3). Finally, statistics and the economy as a whole (a score such a national database is available; about land disputes are collected and of 2). Adding these numbers gives 0 if not. published; there were a total of 1,154 94 DOING BUSINESS 2019 land disputes in the country in 2017 (a Act [Cap 132], Sections 7, 45 and 82 (a official fee indexation to a price or wage score of 0.5). Adding these numbers score of -1). Adding these numbers gives index (for more details, see the chapter gives the United Kingdom a score of 8 Tonga a score of -2 on the equal access on the ease of doing business score on the land dispute resolution index. to property rights index—which indicates and ease of doing business ranking). unequal property rights between men For example, if the implementation of Equal access to property rights and women. a new electronic property registration index system reduces time in a way that the The equal access to property rights index Quality of land administration overall gap decreases by 2% or more, has two components: index such change is classified as a reform. ƒ Whether unmarried men and unmar- The quality of land administration index is Minor fee updates or other smaller ried women have equal ownership the sum of the scores on the reliability of changes in the indicators that have an rights to property. A score of -1 is infrastructure, transparency of informa- aggregate impact of less than 2% on assigned if there are unequal owner- tion, geographic coverage, land dispute the gap are not classified as a reform, ship rights to property; 0 if there is resolution and equal access to property but their impact is still reflected in equality. indices. The index ranges from 0 to 30 the most updated indicators for this ƒ Whether married men and married with higher values indicating better indicator set. women have equal ownership rights quality of the land administration system. to property. A score of -1 is assigned if Second, the overall score on the quality of there are unequal ownership rights to If private sector entities were unable land administration is also considered as property; 0 if there is equality. to register property transfers in an a criterion. Any change of 1 point or more economy between June 2017 and May on the overall quality score is acknowl- Ownership rights cover the ability to 2018, the economy receives a “no edged as a reform. For instance, the manage, control, administer, access, practice” mark on the procedures, time completion of the geographic coverage encumber, receive, dispose of and and cost indicators. A “no practice” of the land registry of the business city transfer property. Each restriction is economy receives a score of 0 on the (2 points) is considered as a reform. considered if there is a differential treat- quality of land administration index even ment for men and women in the law if its legal framework includes provisions The data details on registering property can considering the default marital property related to land administration. be found for each economy at http://www regime. For customary land systems, .doingbusiness.org. equality is assumed unless there is REFORMS a general legal provision stating a The registering property indicator set differential treatment. tracks changes related to the efficiency GETTING CREDIT and quality of land administration The index ranges from -2 to 0, with systems every year. Depending on the Doing Business measures the legal rights higher values indicating greater inclu- impact on the data, certain changes are of borrowers and lenders with respect siveness of property rights. In Mali, for classified as reforms and listed in the to secured transactions through one set example, unmarried men and unmarried summaries of Doing Business reforms in of indicators and the reporting of credit women have equal ownership rights to 2017/18 section of the report in order information through another. The first property (a score of 0). The same applies to acknowledge the implementation of measures whether certain features that to married men and women who can use significant changes. Reforms are divided facilitate lending exist within the appli- their property in the same way (a score into two types: those that make it easier cable collateral and bankruptcy laws. of 0). Adding these numbers gives Mali a to do business and those changes that The second measures the coverage, score of 0 on the equal access to property make it more difficult to do business. The scope and accessibility of credit rights index—which indicates equal prop- registering property indicator set uses information available through credit erty rights between men and women. By two criteria to recognize a reform. reporting service providers such as contrast, in Tonga unmarried men and credit bureaus or credit registries (figure unmarried women do not have equal First, the aggregate gap on the overall 8.9). The ranking of economies on the ownership rights to property according score of the indicator set is used to ease of getting credit is determined by to the Land Act [Cap 132], Sections assess the impact of data changes. sorting their scores for getting credit. 7, 45 and 82 (a score of -1). The same Any data update that leads to a change These scores are the sum of the scores applies to married men and women who of 2% or more in the score gap is for the strength of legal rights index and are not permitted to use their property classified as a reform, except when the depth of credit information index in the same way according to the Land the change is the result of automatic (figure 8.10). DATA NOTES 95 FIGURE 8.9 Do lenders have credit information on entrepreneurs seeking credit? Is TABLE 8.9 What do the getting credit the law favorable to borrowers and lenders using movable assets as collateral? indicators measure? Strength of legal rights index (0–12) Protection of rights of borrowers and lenders Credit inf through collateral laws (0–10) ormat ion Protection of secured creditors’ rights through Potential Can movable assets be bankruptcy laws (0–2) borrower used as collateral? Depth of credit information index (0–8) Movable Collateral Lender Credit bureaus Scope and accessibility of credit information asset registry and registries distributed by credit bureaus and credit registries (0–8) What types can be Can lenders used as collateral? access credit Credit bureau coverage (% of adults) information on borrowers? Number of individuals and firms listed in the largest credit bureau as percentage of adult population Credit registry coverage (% of adults) Number of individuals and firms listed in a credit registry as percentage of adult population LEGAL RIGHTS OF through teleconference calls or on-site ƒ ABC has its headquarters and only BORROWERS AND LENDERS visits in all economies. base of operations in the economy’s The data on the legal rights of borrowers largest business city. For 11 econo- and lenders are gathered through a Strength of legal rights index mies the data are also collected for questionnaire administered to financial The strength of legal rights index the second largest business city lawyers and verified through analysis of measures the degree to which collateral (table 8A.1). laws and regulations as well as public and bankruptcy laws protect the rights of ƒ Both ABC and BizBank are 100% sources of information on collateral borrowers and lenders and thus facilitate domestically owned. and bankruptcy laws. Questionnaire lending (table 8.9). For each economy responses are verified through several it is first determined whether a unitary The case scenarios also involve rounds of follow-up communication with secured transactions system exists. Then assumptions. In case A, as collateral respondents as well as by contacting third two case scenarios, case A and case B, for the loan, ABC grants BizBank a parties and consulting public sources. are used to determine how a nonpos- nonpossessory security interest in one The questionnaire data are confirmed sessory security interest is created, category of movable assets, for example, publicized and enforced according to the its machinery or its inventory. ABC wants law. Special emphasis is given to how to keep both possession and ownership FIGURE 8.10 Getting credit: collateral the collateral registry operates (if regis- of the collateral. In economies where the rules and credit information tration of security interests is possible). law does not allow nonpossessory secu- Rankings are based on scores The case scenarios involve a secured rity interests in movable property, ABC for the sum of two indicators borrower, company ABC, and a secured and BizBank use a fiduciary transfer-of- lender, BizBank. title arrangement (or a similar substitute Regulations on nonpossessory security interests in movable property for nonpossessory security interests). In some economies the legal framework for secured transactions will allow only In case B, ABC grants BizBank a 100% Sum of strength of case A or case B (not both) to apply. business charge, enterprise charge, legal rights index (0–12) Both cases examine the same set of floating charge or any charge that gives and depth of credit legal provisions relating to the use BizBank a security interest over ABC’s information index of movable collateral. combined movable assets (or as much (0–8) of ABC’s movable assets as possible). Several assumptions about the secured ABC keeps ownership and possession Scope, quality and accessibility of credit information through credit bureaus and registries borrower (ABC) and lender (BizBank) of the assets. are used: ƒ ABC is a domestic limited liability The strength of legal rights index covers Note: Credit bureau coverage and credit registry company (or its legal equivalent). functional equivalents to security inter- coverage are measured but do not count for the rankings. ƒ ABC has up to 50 employees. ests in movable assets (such as financial 96 DOING BUSINESS 2019 leases and sales with retention of title) documents) and does not perform a acknowledge the implementation of only in its first component, to assess how legal review of the transaction. The significant changes. Reforms are divided integrated or unified the economy’s legal registry also publicizes functional in two types: those that make it easier framework for secured transactions is. equivalents to security interests. to do business and those changes that ƒ The collateral registry has modern make it more difficult to do business. The The strength of legal rights index includes features such as those that allow strength of legal rights index uses the 10 aspects related to legal rights in collat- secured creditors (or their represen- following criteria to recognize a reform. eral law and 2 aspects in bankruptcy law. tatives) to register, search, amend or A score of 1 is assigned for each of the cancel security interests online. All changes in laws and regulations that following features of the laws: ƒ Secured creditors are paid first (for have any impact on the economy’s score ƒ The economy has an integrated or example, before tax claims and on the existence of a secured transac- unified legal framework for secured employee claims) when a debtor tion legal framework which regulates transactions that extends to the defaults outside an insolvency the creation, publicity and enforcement creation, publicity and enforcement of procedure. of nonpossessory security interests and four functional equivalents to security ƒ Secured creditors are paid first (for their functional equivalents. Each year, interests in movable assets: fiduciary example, before tax claims and new laws and amendments are evalu- transfers of title; financial leases; employee claims) when a business ated to see if they facilitate obtaining assignments or transfers of receiv- is liquidated. credit by small and medium enterprises, ables; and sales with retention of title. ƒ Secured creditors are subject to allowing for maximum flexibility in the ƒ The law allows a business to grant an automatic stay on enforcement choice of assets which can be used as a nonpossessory security right in a procedures when a debtor enters collateral. Guidelines, model rules, prin- single category of movable assets a court-supervised reorganization ciples, recommendations and case law (such as accounts receivable, tangible procedure, but the law protects are excluded. movable assets and inventory), secured creditors’ rights by providing without requiring a specific descrip- clear grounds for relief from the Reforms impacting the strength of legal tion of the collateral. automatic stay (for example, if the rights index include amendments to ƒ The law allows a business to grant movable property is not used for the or the introduction of a secured trans- a nonpossessory security right in reorganization or sale of the business actions act, insolvency code, or civil substantially all its movable assets, as a going concern, or if there is a risk code as well as the establishment or without requiring a specific descrip- to its existence) and setting a time modernization of any of the features tion of the collateral. limit for it. of a collateral registry as measured by ƒ A security right can be given over ƒ The law allows parties to agree in the the indicators. For example, introducing future and after-acquired assets, and collateral agreement that the lender a law which provides for a collateral extends automatically to the prod- may enforce its security right out registry and actually establishing that ucts, proceeds and replacements of of court; the law allows the assets collateral registry—which is geographi- the original assets. to be sold through public or private cally centralized, unified for all types of ƒ All types of debts and obligations can auctions and permits the secured movable assets and for both incorporated be secured between the parties, and creditor to take the asset in satisfac- and non-incorporated entities searchable a general description of such debts tion of the debt. by debtor’s name—would represent a and obligations is permitted in the reform with a 1 point increase and would collateral agreement and in registra- The index ranges from 0 to 12, with therefore be acknowledged in the report. tion documents. higher scores indicating that collateral ƒ A collateral registry or registration and bankruptcy laws are better designed CREDIT INFORMATION institution for security interests to expand access to credit. The data on the reporting of credit granted over movable property by information are built in two stages. First, incorporated and nonincorporated REFORMS banking supervision authorities and entities is in operation, unified The strength of legal rights index tracks public information sources are surveyed geographically and with an electronic changes related to secured transactions to confirm the presence of a credit database indexed by debtors’ names. and insolvency every year. Depending on reporting service provider, such as a ƒ The collateral registry is a notice- the impact on the data, certain changes credit bureau or credit registry. Second, based registry—a registry that files are classified as reforms and listed in the where applicable, a detailed question- only a notice of the existence of a summaries of Doing Business reforms in naire on the credit reporting service security interest (not the underlying 2017/18 section of the report in order to provider’s structure, laws and associated DATA NOTES 97 rules is administered to the entity itself. web interface, a system-to-system had no borrowing history in the past five Questionnaire responses are verified connection or both). years but for which a lender requested a through several rounds of follow-up ƒ Bureau or registry credit scores are credit report from the bureau in the period communication with respondents at the offered as a value-added service to between January 2, 2017, and January credit reporting service provider as well as help banks and other financial insti- 1, 2018. The number is expressed as a by contacting third parties and consulting tutions assess the creditworthiness percentage of the adult population (the public sources. The questionnaire data of borrowers. population age 15 to 64 in 2017 according are confirmed through teleconference to the World Bank’s World Development calls or on-site visits. The index ranges from 0 to 8, with higher Indicators). A credit bureau is defined as values indicating the availability of more a private firm or nonprofit organization Depth of credit information credit information, from either a credit that maintains a database on the credit- index bureau or a credit registry, to facilitate worthiness of borrowers (individuals or The depth of credit information index lending decisions. If the credit bureau firms) in the financial system and facili- measures rules and practices affecting or registry is not operational or covers tates the exchange of credit information the coverage, scope and accessibility less than 5% of the adult population, the among creditors. (Many credit bureaus of credit information available through score on the depth of credit information support banking and overall financial either a credit bureau or a credit registry. index is 0. supervision activities in practice, though this is not their primary objective.) Credit A score of 1 is assigned for each of the In Lithuania, for example, both a credit investigative bureaus that do not directly following eight features of the credit bureau and a credit registry operate and facilitate information exchange among bureau or credit registry (or both): cover more than 5% of the adult popu- banks and other financial institutions are ƒ Data on firms and individuals lation. Both distribute data on firms and not considered. If no credit bureau oper- are distributed. individuals (a score of 1). Although the ates, the coverage value is 0.0%. ƒ Both positive credit information (for credit registry does not distribute data on example, original loan amounts, on-time repayments, the credit bureau Credit registry coverage outstanding loan amounts and a distributes full positive and negative Credit registry coverage reports the pattern of on-time repayments) and credit information (a score of 1). While number of individuals and firms listed negative information (for example, the credit registry does not distribute in a credit registry’s database as of late payments and the number and data from retailers or utilities, the credit January 1, 2018, with information on amount of defaults) are distributed. bureau does (a score of 1). Both distribute their borrowing history within the past ƒ Data from retailers or utility compa- at least two years of historical data (a five years, plus the number of individuals nies are distributed in addition to data score of 1). Both the credit registry and and firms that have had no borrowing from financial institutions. the credit bureau distribute data on loan history in the past five years but for ƒ At least two years of historical data amounts below 1% of income per capita which a lender requested a credit report are distributed. Credit bureaus and (a score of 1). Borrowers have the right to from the registry in the period between registries that erase data on defaults access their data in both the credit bureau January 2, 2017, and January 1, 2018. The as soon as they are repaid or distribute and the credit registry free of charge once number is expressed as a percentage negative information more than 10 a year (a score of 1). Both entities provide of the adult population (the popula- years after defaults are repaid receive data users access to databases through tion age 15 to 64 in 2017 according to a score of 0 for this component. a web interface (a score of 1). Although the World Bank’s World Development ƒ Data on loan amounts below 1% of the credit registry does not provide credit Indicators). A credit registry is defined income per capita are distributed. scores, the credit bureau does (a score of as a database managed by the public ƒ By law, borrowers have the right to 1). Adding these numbers gives Lithuania sector, usually by the central bank or the access their data in the largest credit a score of 8 on the depth of credit infor- superintendent of banks, that collects bureau or registry in the economy. mation index. information on the creditworthiness Credit bureaus and registries that of borrowers (individuals or firms) in charge more than 1% of income Credit bureau coverage the financial system and facilitates the per capita for borrowers to inspect Credit bureau coverage reports the exchange of credit information among their data receive a score of 0 for number of individuals and firms listed in banks and other regulated financial this component. a credit bureau’s database as of January 1, institutions (while their primary objec- ƒ Banks and other financial institu- 2018, with information on their borrowing tive is to assist banking supervision). If tions have online access to the credit history within the past five years, plus the no credit registry operates, the coverage information (for example, through a number of individuals and firms that have value is 0.0%. 98 DOING BUSINESS 2019 REFORMS or registry is not operational or covers PROTECTION OF The depth of credit information index less than 5% of the adult population, SHAREHOLDERS FROM tracks changes related to the coverage, the score on the depth of credit infor- CONFLICTS OF INTEREST scope and accessibility of credit infor- mation index is 0. The impact of the The extent of conflict of interest regula- mation available through either a credit reform will depend on the characteris- tion index measures the protection of bureau or a credit registry every year. tics of the economy’s credit reporting shareholders against directors’ misuse Depending on the impact on the data, system as it relates to the eight features of corporate assets for personal gain certain changes are classified as reforms of the index. Expanded coverage that by distinguishing three dimensions and listed in the summaries of Doing does not reach 5% of the adult popu- of regulation that address conflicts of Business reforms in 2017/18 section of the lation is not classified as a reform, but interest: transparency of related-party report to acknowledge the implementa- the impact is still reflected in the most transactions (extent of disclosure tion of significant changes. Reforms are up-to-date statistics. index), shareholders’ ability to sue and divided into two types: those that make it hold directors liable for self-dealing easier to do business and those changes Third, occasionally the credit informa- (extent of director liability index) and that make it more difficult to do business. tion index will acknowledge legislative access to evidence and allocation of The credit information index uses three changes with no current impact on the legal expenses in shareholder litiga- criteria to recognize a reform. data as reforms. This option is typi- tion (ease of shareholder suits index). cally reserved to legislative changes To make the data comparable across First, all changes in laws, regulations of exceptional magnitude, such as economies, several assumptions about and practices that have any impact on the introduction of laws allowing the the business and the transaction are the economy’s score on the credit infor- operation of credit bureaus or laws on used (figure 8.12). mation index are classified as reforms. personal data protection. Examples of reforms impacting the Assumptions about the business index include measures to distribute The data details on getting credit can be The business (Buyer): positive credit data in addition to nega- found for each economy at http://www ƒ Is a publicly traded corporation listed tive data, the distribution of credit data .doingbusiness.org. The initial methodology on the economy’s most important from utilities or retailers or the introduc- was developed by Djankov, McLiesh and stock exchange. If there are fewer than tion of credit scores as a value-added Shleifer (2007) and is adopted here with 10 listed companies or if there is no service. Any change that improves the minor changes. stock exchange in the economy, it is score of a given economy in any of the assumed that Buyer is a large private eight features of the index is consid- company with multiple shareholders. ered a reform. Some reforms can have PROTECTING MINORITY ƒ Has a board of directors and a an impact in more than one feature. INVESTORS chief executive officer (CEO) who For example, the introduction of a new may legally act on behalf of Buyer credit bureau covering more than 5% Doing Business measures the protection where permitted, even if this is not of the adult population that distributes of minority investors from conflicts of specifically required by law. information on firms and individuals, as interest through one set of indicators and ƒ Has a supervisory board in econo- well as positive and negative data and shareholders’ rights in corporate gover- mies with a two-tier board system on provides online access to data users, nance through another (table 8.10). which Mr. James appointed 60% of represents a 3-point increase in the The data come from a question- the shareholder-elected members. index. In contrast, the introduction of naire administered to corporate and ƒ Has not adopted bylaws or articles legislation that guarantees borrowers’ securities lawyers and are based on of association that go beyond the rights to access their data in the largest securities regulations, company laws, minimum requirements. Does not credit bureau or registry in the economy civil procedure codes and court rules of follow codes, principles, recom- represents a reform with a 1-point evidence. The ranking of economies on mendations or guidelines that are increase in the index. the strength of minority investor protec- not mandatory. tions is determined by sorting their ƒ Is a manufacturing company with its Second, changes that increase the scores for protecting minority investors. own distribution network. coverage of the largest credit bureau or These scores are the simple average registry in an economy above 5% of the of the scores for the extent of conflict Assumptions about the adult population may also be classified of interest regulation index and the transaction as reforms. According to the getting extent of shareholder governance index ƒ Mr. James owns 60% of Buyer, sits credit methodology, if the credit bureau (figure 8.11). on Buyer’s board of directors and DATA NOTES 99 ƒ The transaction causes damages to TABLE 8.10 What do the protecting minority investors indicators measure? Buyer. Shareholders sue Mr. James Extent of disclosure index (0–10) Extent of shareholder rights index (0–10) and the executives and directors that Review and approval requirements for related-party Shareholders’ rights and role in major corporate approved the transaction. transactions decisions Internal, immediate and periodic disclosure requirements for related-party transactions Extent of disclosure index The extent of disclosure index has Extent of director liability index (0–10) Extent of ownership and control index (0–10) five components: Minority shareholders’ ability to sue and hold Governance safeguards protecting shareholders interested directors liable for prejudicial related- from undue board control and entrenchment ƒ Which corporate body can provide party transactions legally sufficient approval for the Available legal remedies (damages, disgorgement transaction. A score of 0 is assigned of profits, disqualification, rescission of if it is the CEO or the managing transactions) director alone; 1 if the board of Ease of shareholder suits index (0–10) Extent of corporate transparency index (0–10) directors, the supervisory board Access to internal corporate documents Corporate transparency on significant owners, executive compensation, annual meetings and or shareholders must vote and Mr. Evidence obtainable during trial audits James is permitted to vote; 2 if the Allocation of legal expenses board of directors or the supervisory Extent of conflict of interest regulation index Extent of shareholder governance index board must vote and Mr. James is (0–10) (0–10) not permitted to vote; 3 if share- Simple average of the extent of disclosure, extent Simple average of the extent of shareholder rights, holders must vote and Mr. James is of director liability and ease of shareholder suits extent of ownership and control and extent of indices corporate transparency indices not permitted to vote. ƒ Whether an external body (an inde- Strength of minority investor protection index (0–10) pendent auditor, for example) must Simple average of the extent of conflict of interest regulation and extent of shareholder governance indices review the transaction before it takes place. A score of 0 is assigned if no; elected two directors to Buyer’s to 10% of Buyer’s assets and is higher 1 if yes. five-member board. than the market value. ƒ Whether disclosure by Mr. James to ƒ Mr. James also owns 90% of Seller, ƒ The proposed transaction is part the board of directors or the supervi- a company that operates a chain of of the company’s principal activity sory board is required. A score of 0 is retail hardware stores. Seller recently and is not outside the authority of assigned if no disclosure is required; 1 closed a large number of its stores. the company. if a general disclosure of the existence ƒ Mr. James proposes that Buyer ƒ Buyer enters into the transaction. All of a conflict of interest is required purchase Seller’s unused fleet of required approvals are obtained, and without any specifics; 2 if full disclo- trucks to expand Buyer’s distribution all required disclosures made—that is, sure of all material facts relating to of its food products, a proposal to the transaction was not entered into Mr. James’s interest in the Buyer- which Buyer agrees. The price is equal fraudulently. Seller transaction is required. FIGURE 8.11 Protecting minority FIGURE 8.12 How well are minority shareholders protected from conflicts of interest? investors: shareholders’ rights in conflicts of interest and corporate governance Rankings are based on scores for two indicators Extent of disclosure Mr. James Disclosure and approval requirements suit Law 60% 90% Extent of director liability ownership, ownership, Ability to sue directors for damages sits on board sits on board of directors of directors 50% 50% Extent of Extent of Ease of shareholder suits Company A Company B conflict of shareholder Access by shareholders to documents interest (buyer) (seller) governance plus other evidence for trial regulation index Transaction index involving Minority conflict of interest shareholders 100 DOING BUSINESS 2019 ƒ Whether immediate disclosure of the ƒ Whether a shareholder plaintiff can The index ranges from 0 to 10, with transaction to the public, the regulator hold Mr. James liable for the damage higher values indicating greater liability of or the shareholders is required.3 A the Buyer-Seller transaction causes to directors. In Austria, for example, deriva- score of 0 is assigned if no disclosure the company. A score of 0 is assigned tive suits are available for shareholders is required; 1 if disclosure on the terms if Mr. James cannot be held liable or holding 10% of share capital (a score of of the transaction is required but not can be held liable only for fraud, bad 1). Assuming that the prejudicial transac- on Mr. James’s conflict of interest; 2 if faith or gross negligence; 1 if Mr. James tion was duly approved and disclosed, in disclosure on both the terms and Mr. can be held liable only if he influenced order to hold Mr. James liable a plaintiff James’s conflict of interest is required. the approval of the transaction or was must prove that Mr. James influenced ƒ Whether disclosure in periodic negligent; 2 if Mr. James can be held the approving body or acted negligently filings (for example, annual reports) liable when the transaction is unfair or (a score of 1). To hold the other direc- is required. A score of 0 is assigned prejudicial to shareholders. tors liable, a plaintiff must prove that if no disclosure on the transaction is ƒ Whether a shareholder plaintiff can they acted negligently (a score of 1). If required; 1 if disclosure on the terms hold other executives and directors Mr. James is found liable, he must pay of the transaction is required but not (the CEO, members of the board of damages (a score of 1) and is required on Mr. James’s conflict of interest; 2 if directors or members of the supervi- to disgorge his profits (a score of 1). Mr. disclosure on both the terms and Mr. sory board) liable for the damage the James, however, cannot be disqualified (a James’s conflict of interest is required. transaction causes to the company. A score of 0). The prejudicial transaction score of 0 is assigned if they cannot be cannot be voided (a score of 0). Adding The index ranges from 0 to 10, with higher held liable or can be held liable only for these numbers gives Austria a score of 5 values indicating greater disclosure. In fraud, bad faith or gross negligence; 1 if on the extent of director liability index. Poland, for example, the board of direc- they can be held liable for negligence; tors must approve the transaction and 2 if they can be held liable when the Ease of shareholder suits index Mr. James is not allowed to vote (a score transaction is unfair or prejudicial The ease of shareholder suits index has of 2). Poland does not require an external to shareholders. six components: body to review the transaction (a score ƒ Whether Mr. James pays damages for ƒ Whether shareholders owning 10% of 0). Before the transaction Mr. James the harm caused to the company upon of the company’s share capital have must disclose his conflict of interest to a successful claim by the shareholder the right to inspect the Buyer-Seller the other directors, but he is not required plaintiff. A score of 0 is assigned if no; transaction documents before filing a to provide specific information about it (a 1 if yes. suit. Alternatively, whether they can score of 1). Buyer is required to disclose ƒ Whether Mr. James repays profits request that a government inspector immediately all information affecting made from the transaction upon a investigate the Buyer-Seller transac- the stock price, including the conflict of successful claim by the shareholder tion without filing a suit. A score of 0 interest (a score of 2). In its annual report plaintiff. A score of 0 is assigned if no; is assigned if no; 1 if yes. Buyer must also disclose the terms of the 1 if yes. ƒ What range of documents is available transaction and Mr. James’s ownership in ƒ Whether Mr. James is disqualified to the shareholder plaintiff from the Buyer and Seller (a score of 2). Adding upon a successful claim by the defendant and witnesses during trial. these numbers gives Poland a score of 7 shareholder plaintiff. A score of 0 is A score of 1 is assigned for each of the on the extent of disclosure index. assigned if no; 1 if he is disqualified— following types of documents avail- that is, barred from representing or able: information that the defendant Extent of director liability index holding a managerial position in any has indicated she/he intends to rely The extent of director liability index has company for a year or more. on for her/his defense; information seven components:4 ƒ Whether a court can void the trans- that directly proves specific facts in ƒ Whether shareholders can sue action upon a successful claim by a the plaintiff’s claim; and any informa- directly or derivatively for the shareholder plaintiff. A score of 0 is tion relevant to the subject matter of damage the transaction causes to the assigned if rescission is unavailable or the claim. company. A score of 0 is assigned if is available only in case of fraud, bad ƒ Whether the plaintiff can obtain cate- suits are unavailable or are available faith or gross negligence; 1 if rescis- gories of relevant documents from the only for shareholders holding more sion is available when the transaction defendant without identifying each than 10% of the company’s share is oppressive or prejudicial to the document specifically. A score of 0 is capital; 1 if direct or derivative suits other shareholders; 2 if rescission assigned if no; 1 if yes. are available for shareholders holding is available when the transaction is ƒ Whether the plaintiff can directly 10% or less of share capital. unfair or entails a conflict of interest. examine the defendant and DATA NOTES 101 witnesses during trial. A score of 0 Extent of conflict of interest Company (Ltd), the Limited Liability is assigned if no; 1 if yes, with prior regulation index Company (LLC), the Sociedad de approval of the questions by the The extent of conflict of interest regula- Responsabilidad Limitada (SRL), judge or if the judge can set aside tion index is the average of the extent of the Gesellschaft mit beschränkter questions for any reason; 2 if yes, disclosure index, the extent of director Haftung (GmbH) and the Société à without prior approval. liability index and the ease of shareholder Responsabilité Limitée (SARL). ƒ Whether the standard of proof for suits index. The index ranges from 0 to civil suits is lower than that for a 10, with higher values indicating stronger Extent of shareholder rights criminal case. A score of 0 is assigned regulation of conflicts of interest. index if no; 1 if yes. For each component of the extent of ƒ Whether shareholder plaintiffs can SHAREHOLDERS’ RIGHTS IN shareholder rights index, a score of 0 is recover their legal expenses from the CORPORATE GOVERNANCE assigned if the answer is no; 1 if yes. The company. A score of 0 is assigned if The extent of shareholder governance index has 10 components: no; 1 if plaintiffs can recover their legal index measures shareholders’ rights in ƒ Whether the sale of 51% of Buyer’s expenses from the company upon corporate governance by distinguishing assets requires shareholder approval. a successful outcome of their legal three dimensions of good gover- ƒ Whether shareholders representing action; 2 if plaintiffs can recover their nance: shareholders’ rights and role in 10% of Buyer’s share capital have legal expenses from the company major corporate decisions (extent of the right to call for a meeting of regardless of the outcome of their shareholder rights index), governance shareholders. legal action. safeguards protecting shareholders from ƒ Whether Buyer must obtain its share- undue board control and entrenchment holders’ approval every time it issues The index ranges from 0 to 10, with (extent of ownership and control index) new shares. higher values indicating greater powers and transparency on ownership stakes, ƒ Whether shareholders automatically of shareholders to challenge the compensation, audits and financial pros- receive preemption rights when Buyer transaction. In Croatia, for example, pects (extent of corporate transparency issues new shares. a shareholder holding 10% of Buyer’s index). The index also measures whether ƒ Whether shareholders elect and shares can request that a government a subset of relevant rights and safeguards dismiss the external auditor. inspector review suspected misman- are available in limited companies. ƒ Whether changes to the rights of agement by Mr. James and the CEO a class of shares are only possible if without filing suit in court (a score Assumptions about the business the holders of the affected shares of 1). The plaintiff can access docu- ƒ The business (Buyer) is a publicly approve. ments that the defendant intends to traded corporation listed on the econ- ƒ Assuming that Buyer is a limited rely on for his defense (a score of 1). The omy’s most important stock exchange. company, whether the sale of 51% plaintiff must specifically identify the If there is no stock exchange in the of Buyer’s assets requires member documents being sought (for example, economy, it is assumed that Buyer is approval. the Buyer-Seller purchase agreement a large private company with multiple ƒ Assuming that Buyer is a limited of July 15, 2015) and cannot simply shareholders. Examples of company company, whether members repre- request categories (for example, all forms that can be listed and have a senting 10% have the right to call for a documents related to the transaction) large number of shareholders include: meeting of members. (a score of 0). The plaintiff can examine the Joint Stock Company (JSC), the ƒ Assuming that Buyer is a limited the defendant and witnesses during Public Limited Company (PLC), the company, whether all or almost all trial, without prior approval of the C Corporation, the Societas Europaea members must consent to add a new questions by the court (a score of 2). (SE), the Aktiengesellschaft (AG) member. The standard of proof for civil suits is and the Société Anonyme/Sociedad ƒ Assuming that Buyer is a limited the preponderance of the evidence, Anónima (SA). company, whether members must while the standard for a criminal case ƒ In 10 of the questions, the assess- first offer their interest to the existing is beyond a reasonable doubt (a score ment is made “assuming that Buyer members before they can sell to of 1). The plaintiff can recover legal is a limited company.” Buyer is non-members. expenses from the company only upon instead a limited liability company a successful outcome of the legal action or its functional equivalent: a distinct Extent of ownership and control (a score of 1). Adding these numbers and simpler company form that index gives Croatia a score of 6 on the ease of cannot offer shares to the public. For each component of the extent of shareholder suits index. Examples include the Private Limited ownership and control index, a score of 102 DOING BUSINESS 2019 0 is assigned if the answer is no; 1 if yes. ƒ Whether shareholders representing investor protection are classified as a The index has 10 components: 5% of Buyer’s share capital can put reform. The change must be mandatory, ƒ Whether the same individual cannot items on the general meeting agenda. meaning that failure to comply allows be appointed CEO and chairperson of ƒ Whether Buyer’s annual financial shareholders to sue in court or for sanc- the board of directors. statements must be audited by an tions to be leveled by a regulatory body ƒ Whether the board of directors must external auditor. such as the company registrar, the include independent nonexecutive ƒ Whether Buyer must disclose its capital market authority or the securities board members. audit reports to the public. and exchange commission. Guidelines, ƒ Whether shareholder can remove ƒ Assuming that Buyer is a limited model rules, principles, recommenda- members of the board of directors company, whether members must tions and duties to explain in case of without cause before the end of their meet at least once a year. non-compliance are excluded. When a term. ƒ Assuming that Buyer is a limited change exclusively affects companies ƒ Whether the board of directors must company, whether members repre- that are listed on the stock exchange, have an audit committee. senting 5% can put items on the it will be captured only if the stock ƒ Whether a potential acquirer must meeting agenda. exchange has 10 or more equity listings. make a tender offer to all shareholders ƒ Assuming that Buyer is a limited If the economy has no stock exchange or upon acquiring 50% of Buyer. company larger than a threshold set a stock exchange with less than 10 equity ƒ Whether Buyer must pay declared by law, whether its annual financial listings, the change is taken into account dividends within a maximum period statements must be audited by an only if it affects companies irrespective of set by law. external auditor. whether their shares are listed or not. ƒ Whether a subsidiary cannot acquire shares issued by its parent company. Extent of shareholder Reforms impacting the protecting ƒ Assuming that Buyer is a limited governance index minority investors indicator set include company, whether it must have a The extent of shareholder governance amendments to or the introduction mechanism to resolve disagreements index is the average of the extent of of a new companies act, commercial among members. shareholder rights index, the extent of code, securities regulation, code of civil ƒ Assuming that Buyer is a limited ownership and control index and the procedure, court rules, law, decree, order, company, whether a potential acquirer extent of corporate transparency index. supreme court decision, or stock exchange must make a tender offer to all The index ranges from 0 to 10, with listing rule. The changes must affect the members upon acquiring 50% of Buyer. higher values indicating stronger rights rights and duties of issuers, company ƒ Assuming that Buyer is a limited of shareholders in corporate governance. managers, directors and shareholders company, whether Buyer must in connection with related-party trans- distribute profits within a maximum REFORMS actions or, more generally, the aspects period set by law. The protecting minority investors indi- of corporate governance measured by cator set captures changes related to the the indicators. For example, in a given Extent of corporate regulation of related-party transactions as economy, related-party transactions have transparency index well as corporate governance every year. to be approved by the board of directors For each component of the extent of Depending on the impact on the data, including board members who have a corporate transparency index, a score of certain changes are listed in the summa- personal financial interest in seeing the 0 is assigned if the answer is no; 1 if yes. ries of Doing Business reforms in 2017/18 transaction succeed. This economy intro- The index has 10 components: section of the report in order to acknowl- duces a law requiring that related-party ƒ Whether Buyer must disclose direct edge the implementation of significant transactions be approved instead by a and indirect beneficial ownership changes. They are divided into two types: general meeting of shareholders and that stakes representing 5%. reforms that make it easier to do business excludes shareholders with conflicting ƒ Whether Buyer must disclose and changes that make it more difficult interests from participating in the vote. information about board members’ to do business. The protecting minority This law would result in a 2-point increase primary employment and director- investors indicator set uses the following on the corresponding question in the ships in other companies. criteria to recognize a reform. extent of disclosure index and would ƒ Whether Buyer must disclose the therefore be acknowledged in the report. compensation of individual managers. All legislative and regulatory changes ƒ Whether a detailed notice of general that impact the score assigned to a given The data details on protecting minority meeting must be sent 21 calendar economy on any of the 48 questions investors can be found for each economy at days before the meeting. comprising the six indicators on minority http://www.doingbusiness.org. The initial DATA NOTES 103 methodology was developed by Djankov, La Business 2015, which is 26.1%. All econo- accounts, taxes include only compulsory, Porta and others (2008). mies with a total tax and contribution rate unrequited payments to general govern- below this threshold receive the same ment. Doing Business departs from this score as the economy at the threshold. definition because it measures imposed PAYING TAXES charges that affect business accounts, The threshold is not based on any not government accounts. One main Doing Business records the taxes and economic theory of an “optimal tax rate” difference relates to labor contributions. mandatory contributions that a medium- that minimizes distortions or maximizes The Doing Business measure includes size company must pay in a given year as efficiency in an economy’s overall tax government-mandated contributions well as measures of the administrative system. Instead, it is mainly empirical in paid by the employer to a requited burden of paying taxes and contributions nature, set at the lower end of the distri- private pension fund or workers’ insur- and complying with postfiling procedures bution of tax rates levied on medium-size ance fund. It includes, for example, (figure 8.13). The project was developed enterprises in the manufacturing sector Australia’s compulsory superannuation and implemented in cooperation with as observed through the paying taxes guarantee and workers’ compensation PwC.5 Taxes and contributions measured indicators. This reduces the bias in the insurance. For the purpose of calcu- include the profit or corporate income tax, total tax and contribution rate indicator lating the total tax and contribution rate social contributions and labor taxes paid toward economies that do not need to (defined below), only taxes borne are by the employer, property taxes, property levy significant taxes on companies like included. For example, value added taxes transfer taxes, dividend tax, capital gains the Doing Business standardized case (VAT) are generally excluded (provided tax, financial transactions tax, waste study company because they raise public that they are not irrecoverable) because collection taxes, vehicle and road taxes, revenue in other ways—for example, they do not affect the accounting profits and any other small taxes or fees. through taxes on foreign companies, of the business—that is, they are not through taxes on sectors other than reflected in the income statement. They The ranking of economies on the ease manufacturing or from natural resources are, however, included for the purpose of paying taxes is determined by sorting (all of which are outside the scope of of the compliance measures (time and their scores for paying taxes. These the methodology). payments), as they add to the burden of scores are the simple average of the complying with the tax system. scores for each of the component indica- Doing Business measures all taxes and tors (figure 8.14), with a threshold and a contributions that are government Doing Business uses a case scenario to nonlinear transformation applied to one mandated (at any level—federal, state measure the taxes and contributions of the component indicators, the total or local) and that apply to the stan- paid by a standardized business and the tax and contribution rate.6 The threshold dardized business and have an impact complexity of an economy’s tax compli- is defined as the total tax and contribu- in its financial statements. In doing so, ance system. This case scenario uses a tion rate at the 15th percentile of the Doing Business goes beyond the tradi- set of financial statements and assump- overall distribution for all years included tional definition of a tax. As defined for tions about the transactions made over in the analysis up to and including Doing the purposes of government national the course of the year. In each economy FIGURE 8.13 What are the time, total tax and contribution rate and number of payments necessary for a local medium-size company to pay all taxes and how efficient is it for a local medium-size company to comply with postfiling processes? Total tax and contribution rate Time Postfiling index Hours per year To prepare, file and pay value added or sales tax, profit tax % of profit and labor taxes and before all taxes contributions Number of payments Efficiency of postfiling processes (per year) 104 DOING BUSINESS 2019 limited liability company in the or others. Therefore, even when FIGURE 8.14 Paying taxes: tax compliance for a local manufacturing economy, the limited liability form such benefits are frequent, they are company most common among domestic firms not added to or removed from the is chosen. The most common form is taxable gross salaries to arrive at the Rankings are based on scores for four indicators reported by incorporation lawyers or labor tax or contribution calculation. the statistical office. ƒ Has a turnover of 1,050 times income Number of hours per Firm tax liability as ƒ Started operations on January 1, 2016. per capita. year to prepare, file % of profits before returns and pay taxes all taxes borne At that time the company purchased ƒ Makes a loss in the first year of all the assets shown in its balance operation. 25% sheet and hired all its workers. ƒ Has a gross margin (pretax) of 20% Total tax and 25% contribution ƒ Operates in the economy’s largest (that is, sales are 120% of the cost of Time rate business city. For 11 economies the goods sold). 25% 25% Postfiling Payments data are also collected for the second ƒ Distributes 50% of its net profits as index largest business city (table 8A.1). dividends to the owners at the end of ƒ Is 100% domestically owned and the second year. Score on: number of hours Number of has five owners, all of whom are ƒ Sells one of its plots of land at a profit to comply with VAT refund, tax payments natural persons. at the beginning of the second year. number of weeks to obtain per year VAT refund, number of ƒ At the end of 2016, has a start-up ƒ Is subject to a series of detailed hours to comply with capital of 102 times income per capita. assumptions on expenses and trans- corporate income tax correction, number of weeks ƒ Performs general industrial or actions to further standardize the to complete a corporate commercial activities. Specifically, it case. For example, the owner who income tax correction produces ceramic flowerpots and sells is also a manager spends 10% of them at retail. It does not participate income per capita on traveling for Note: All economies below the threshold receive the in foreign trade (no import or export) the company (20% of this owner’s same score in the total tax and contribution rate component as the economies at the threshold. If both and does not handle products subject expenses are purely private, 20% are VAT and corporate income tax apply, the postfiling index is the simple average of the scores for each of the to a special tax regime, for example, for entertaining customers, and 60% four components: time to comply with VAT refund, time liquor or tobacco. are for business travel). All financial to obtain VAT refund, time to comply with corporate income tax correction and time to complete a corporate ƒ At the beginning of 2017, owns two statement variables are proportional income tax correction. If only VAT or corporate income to 2012 income per capita (this is an tax applies, the postfiling index is the simple average of plots of land, one building, machinery, the scores for only the two components pertaining to office equipment, computers and one update from Doing Business 2013 and the applicable tax. If neither VAT nor corporate income tax applies, the postfiling index is not included in the truck and leases one truck. previous years’ reports, where the ranking of the ease of paying taxes. ƒ Does not qualify for investment variables were proportional to 2005 incentives or any benefits apart from income per capita). For some econo- tax experts from a number of different those related to the age or size of mies a multiple of two or three times firms (in many economies these include the company. income per capita has been used to PwC) compute the taxes and mandatory ƒ Has 60 employees—4 managers, estimate the financial statement vari- contributions due in their jurisdiction 8 assistants and 48 workers. All ables.7 The 2012 income per capita based on the standardized case study are nationals, and one manager is was not sufficient to bring the salaries facts. Information is also compiled on also an owner. The company pays of all the case study employees up to the frequency of filing and payments, the for additional medical insurance the minimum wage thresholds that time taken to comply with tax laws in an for employees (not mandated by exist in these economies. economy, the time taken to request and any law) as an additional benefit. process a VAT refund claim and the time In addition, in some economies Assumptions about the taxes taken to comply with and complete a reimbursable business travel and and contributions corporate income tax correction. To make client entertainment expenses are ƒ All the taxes and contributions the data comparable across economies, considered fringe benefits. When recorded are those paid in the second several assumptions about the business applicable, it is assumed that the year of operation (calendar year and the taxes and contributions are used. company pays the fringe benefit tax 2017). A tax or contribution is consid- on this expense or that the benefit ered distinct if it has a different name Assumptions about the business becomes taxable income for the or is collected by a different agency. The business: employee. The case study assumes Taxes and contributions with the ƒ Is a limited liability, taxable company. no additional salary additions for same name and agency, but charged If there is more than one type of meals, transportation, education at different rates depending on the DATA NOTES 105 business, are counted as the same tax these contributions would be included in TABLE 8.11 What do the paying taxes or contribution. the number of payments. indicators measure? ƒ The number of times the company Tax payments for a manufacturing company pays taxes and contributions in a Time in 2017 (number per year adjusted for year is the number of different taxes Time is recorded in hours per year. The electronic and joint filing and payment) or contributions multiplied by the indicator measures the time taken to Total number of taxes and contributions paid, including consumption taxes (value added tax, frequency of payment (or with- prepare, file and pay three major types sales tax or goods and service tax) holding) for each tax. The frequency of of taxes and contributions: the corporate Method and frequency of filing and payment payment includes advance payments income tax, value added or sales tax, and Time required to comply with three major (or withholding) as well as regular labor taxes, including payroll taxes and taxes (hours per year) payments (or withholding). social contributions. Preparation time Collecting information and computing the tax includes the time to collect all information payable Tax payments necessary to compute the tax payable and Completing tax return forms, filing with proper The tax payments indicator reflects the to calculate the amount payable. If sepa- agencies total number of taxes and contribu- rate accounting books must be kept for Arranging payment or withholding tions paid, the method of payment, the tax purposes—or separate calculations Preparing separate mandatory tax accounting frequency of payment, the frequency made—the time associated with these books, if required of filing and the number of agencies processes is included. This extra time is Total tax and contribution rate (% of profit before all taxes) involved for the standardized case included only if the regular accounting study company during the second year work is not enough to fulfill the tax Profit or corporate income tax of operation (table 8.11). It includes accounting requirements. Filing time Social contributions and labor taxes paid by the employer taxes withheld by the company, such includes the time to complete all neces- as sales tax, VAT and employee-borne sary tax return forms and file the relevant Property and property transfer taxes labor taxes. These taxes are tradition- returns at the tax authority. Payment time Dividend, capital gains and financial transactions taxes ally collected by the company from the considers the hours needed to make the consumer or employee on behalf of payment online or in person. Where taxes Waste collection, vehicle, road and other taxes the tax agencies. Although they do not and contributions are paid in person, the Postfiling index affect the income statements of the time includes delays while waiting. Compliance time of a VAT refund process company, they add to the administra- Time to receive a VAT refund tive burden of complying with the tax Total tax and contribution rate Compliance time of correcting an error in the system and so are included in the tax The total tax and contribution rate corporate income tax return including compliance payments measure. with an audit process if applicable measures the amount of taxes and mandatory contributions borne by the Time to complete a corporate income tax correction The number of payments takes into business in the second year of opera- account electronic filing. Where full elec- tion, expressed as a share of commercial even if paid to a private entity such as a tronic filing and payment is allowed and profit. Doing Business 2019 reports requited pension fund), property taxes, it is used by the majority of medium-size the total tax and contribution rate for turnover taxes and other taxes (such as businesses, the tax is counted as paid calendar year 2017. The total amount municipal fees and vehicle taxes). Fuel once a year even if filings and payments of taxes and contributions borne is taxes are no longer included in the total are more frequent. For payments made the sum of all the different taxes and tax and contribution rate because of through third parties, such as tax on contributions payable after accounting the difficulty of computing these taxes interest paid by a financial institution or for allowable deductions and exemp- in a consistent way for all economies fuel tax paid by a fuel distributor, only one tions. The taxes withheld (such as covered. The fuel tax amounts are in payment is included even if payments are personal income tax) or collected by most cases very small, and measuring more frequent. the company and remitted to the tax these amounts is often complicated authorities (such as VAT, sales tax or because they depend on fuel consump- Where two or more taxes or contribu- goods and service tax) but not borne tion. Fuel taxes continue to be counted tions are filed for and paid jointly using the by the company are excluded. The in the number of payments. same form, each of these joint payments taxes included can be divided into five is counted once. For example, if manda- categories: profit or corporate income The total tax and contribution rate is tory health insurance contributions and tax, social contributions and labor taxes designed to provide a comprehensive mandatory pension contributions are paid by the employer (for which all measure of the cost of all the taxes filed for and paid together, only one of mandatory contributions are included, a business bears. It differs from the 106 DOING BUSINESS 2019 statutory tax rate, which merely provides Commercial profit amounts to 59.4 times when applicable (see details below). the factor to be applied to the tax base. income per capita. The definition of a tax audit includes any In computing the total tax and contribu- interaction between the taxpayer and tion rate, the actual tax or contribution The methodology for calculating the the tax authority post filing of the tax payable is divided by commercial profit. total tax and contribution rate is broadly return and payment of the tax liability Data for Iraq are provided as an example consistent with the Total Tax Contribution due, including informal inquiries, formal (table 8.12). framework developed by PwC and the inquiries and formal tax audits to verify calculation within this framework for whether such taxpayers have correctly Commercial profit is essentially net profit taxes borne. But while the work under- assessed and reported their tax liability before all taxes and contributions borne. taken by PwC is usually based on data and fulfilled other obligations. It differs from the conventional profit received from the largest companies in before tax, reported in financial state- the economy, Doing Business focuses on The indicators are based on expanded ments. In computing profit before tax, a case study for a standardized medium- case study assumptions. many of the taxes borne by a firm are size company. deductible. In computing commercial Assumptions about the VAT profit, these taxes are not deductible. Postfiling index refund process Commercial profit therefore presents a The postfiling index is based on four ƒ In June 2017, TaxpayerCo. makes a clear picture of the actual profit of a busi- components—time to comply with VAT large capital purchase: one additional ness before any of the taxes it bears in the refund, time to obtain VAT refund, time machine for manufacturing pots. course of the fiscal year. to comply with a corporate income ƒ The value of the machine is 65 times tax correction and time to complete a income per capita of the economy. Commercial profit is computed as corporate income tax correction. If both ƒ Sales are equally spread per month sales minus cost of goods sold, minus VAT and corporate income tax apply, the (that is, 1,050 times income per gross salaries, minus administrative postfiling index is the simple average of capita divided by 12). expenses, minus other expenses, minus the scores for each of the four compo- ƒ Cost of goods sold are equally provisions, plus capital gains (from the nents. If only VAT or corporate income expensed per month (that is, 875 property sale) minus interest expense, tax applies, the postfiling index is the times income per capita divided plus interest income and minus commer- simple average of the scores for only the by 12). cial depreciation. To compute the two components pertaining to the appli- ƒ The seller of the machinery is regis- commercial depreciation, a straight-line cable tax. If neither VAT nor corporate tered for VAT. depreciation method is applied, with income tax applies, the postfiling index is ƒ Excess input VAT incurred in June the following rates: 0% for the land, 5% not included in the ranking of the ease of will be fully recovered after four for the building, 10% for the machinery, paying taxes. consecutive months if the VAT rate 33% for the computers, 20% for the is the same for inputs, sales and the office equipment, 20% for the truck and The four components include the time machine and the tax reporting period 10% for business development expenses. to comply with and complete a tax audit is every month. TABLE 8.12 Computing the total tax and contribution rate for Iraq Actual tax payable Total tax and Statutory rate Taxable base b a=rxb Commercial profit* c contribution rate r (%) (ID) (ID) (ID) t = a/c (%) Corporate income tax (taxable income) 15 452,461,855 67,869,278 453,188,210 14.98 Employer paid—Social security 12 511,191,307 61,342,957 453,188,210 13.54 contributions (taxable wages) Employee paid—Social security 5.00 511,191,307 Not included contributions (taxable wages) Stamp duty on contracts Fixed fee Varies Small amount Small amount Real Estate Ownership Transfer tax 0–6 Value of property 10,480,197 453,188,210 2.31 Total 139,692,432 30.82 Source: Doing Business database. Note: Commercial profit is assumed to be 59.4 times income per capita. ID is Iraqi dinar. * Profit before all taxes borne. DATA NOTES 107 ƒ Input VAT will exceed output VAT in TABLE 8.13 Computing the value of the VAT input tax credit for Albania June 2017 (table 8.13). VAT rate Output VAT Input VAT R R x Sales (R x A + R x B) Assumptions about the Sales = 20% ALL 7,479,772.97 corporate income tax correction ALL 37,398,864.84 process ƒ An error in the calculation of the Capital purchase (A) = 20% ALL 5,556,402.78 ALL 27,782,013.88 income tax liability (for example, use of incorrect tax depreciation rates, Raw material expenses (B) = 20% ALL 6,233,144.14 ALL 31,165,720.70 or incorrectly treating an expense as tax deductible) leads to an incorrect VAT refund ALL 4,309,773.95 income tax return and consequently (R x A + R x B) – (R x Sales) an underpayment of corporate Source: Doing Business database. income tax. Note: ALL is Albanian lek. ƒ TaxpayerCo. discovered the error and voluntarily notified the tax authority for a VAT cash refund due to a capital amount of the VAT refund. There is no of the error in the corporate income purchase are pooled into additional additional time for preparing the refund tax return. review in 50% or more of cases. Time claim because taxpayers indicate in the ƒ The value of the underpaid income tax includes: time spent by TaxpayerCo. online VAT return that they want the liability is 5% of the corporate income on gathering information and outstanding VAT balance to be refunded. tax liability due. preparing any documentation (infor- Taxpayers must also prepare and have ƒ TaxpayerCo. submits the corrected mation such as receipts, financial available for review all purchase and sales information after the deadline for statements, pay stubs) as required invoices for the past three months, a busi- submitting the annual tax return, but by the tax auditor; time spent by ness explanation of VAT overpayment for within the tax assessment period. TaxpayerCo. on submitting the docu- large purchases or investments, bank ments requested by the auditor. statements, any missing tax declaration Time to comply with VAT refund and a copy of fiscal and VAT certificates. Time is recorded in hours. The indicator A total estimate of zero hours is Taxpayers spend four hours preparing has two parts: recorded if the process of claiming a these additional documents. These docu- ƒ The process of claiming a VAT VAT refund is done automatically within ments are submitted electronically at refund. Time includes: time spent the standard VAT return without the the same time as the submission of the by TaxpayerCo. on gathering VAT need to complete any additional section VAT return. Taxpayers must also appear information from internal sources, or part of the return, no additional docu- in person at the tax office to explain the including time spent on any additional ments or tasks are required as a result VAT refund claim and the reasons for the analysis of accounting informa- of the input tax credit and, in 50% or excess input VAT in the month of June. tion and calculating the VAT refund more of similar cases, the company is This takes three hours. Additionally, the amount; time spent by TaxpayerCo. not subjected to an audit. claim for a VAT refund would trigger on preparing the VAT refund claim; a full audit at the tax office. Taxpayers time spent by TaxpayerCo. preparing An estimate of half an hour is recorded for spend 16 hours preparing the docu- any additional documents that are submission of documents if the submis- ments requested by the auditor including needed to substantiate the claim for sion is done electronically and is a matter purchase and sales invoices, bills, bank the VAT refund; time spent submitting of minutes. An estimate of zero hours transactions, records on accounting the VAT refund claim and additional is recorded in the case of a field audit if software, tax returns and contracts. documents if that submission is done documents are submitted in person and Taxpayers submit the documents to the separately from the submission of at the taxpayer’s premises. auditor in person at the tax office (two the standard VAT return; time spent hours for submission). making representation at the tax In Kosovo, for example, taxpayers spend office if required; and time spent by 27 hours complying with the process of Time to obtain VAT refund TaxpayerCo. completing any other claiming a VAT refund. Taxpayers request Time is recorded in weeks. Time measures mandatory activities or tasks associ- the VAT refund in the standard VAT the total waiting time to receive a VAT ated with the VAT refund (table 8.13). return. Taxpayers spend two hours gath- refund from the moment the request ƒ The process of a VAT audit. This is ering information from internal sources has been submitted. If companies with captured if companies with a request and accounting records to calculate the a request for a VAT cash refund due to 108 DOING BUSINESS 2019 a capital purchase are pooled into addi- completed. Taxpayers wait five weeks for time to obtain VAT refund. This is the tional review in 50% or more of cases, the release of the VAT refund payment. In case in Sudan. If an economy has a VAT time includes time to start the audit from Albania the taxpayers must carry forward but input tax on a capital purchase is the moment of claiming the VAT refund, the VAT refund for three consecutive VAT a cost on the business, the economy is time spent by TaxpayerCo. interacting accounting periods (three months in the scored 0 for time to comply with VAT with the auditor from the moment an case of Albania) before a refund in cash is refund and time to obtain VAT refund. audit begins until there are no further requested. The three months (13 weeks) This is the case in Myanmar. interactions between TaxpayerCo. and carry forward period is included in the the auditor (including the various rounds total time to receive a VAT refund. The Time to comply with a corporate of interactions between TaxpayerCo. VAT return is filed monthly and thus 0.5 income tax correction and the auditor), time spent waiting for month (2.1 weeks) is included in the total Time is recorded in hours. The indicator the tax auditor to issue the final audit time to receive a VAT refund. has two parts: decision from the moment TaxpayerCo. ƒ The process of notifying the tax has submitted all relevant information If an economy does not have a VAT, the authorities of the error, amending and documents and there are no further economy will not be scored on the two the return and making additional interactions between TaxpayerCo. and indicators for a VAT refund process— payment. Time includes: time spent the auditor and time spent waiting for the time to comply with VAT refund and time by TaxpayerCo. gathering informa- release of the VAT refund payment from to obtain VAT refund. This is the case in tion and preparing the documents the moment the final audit decision has Bahrain. If an economy has a VAT and the required to notify the tax authorities; been issued by the auditor. purchase of a machine is not subject to time spent by TaxpayerCo. in submit- VAT, the economy will not be scored on ting the documents; and time spent Time also includes an average waiting time to comply with VAT refund and time by TaxpayerCo. in making the addi- time to submit the refund claim. The to obtain VAT refund. This is the case in tional tax payment if the payment is average waiting time to submit the Sierra Leone. If an economy has a VAT done separately from the submission refund claim is half a month if the VAT that was introduced in calendar year 2017 of the amended corporate income refund claim is filed monthly. The average and there is not sufficient data to assess tax return. waiting time to submit the refund claim the refund process, the economy will not ƒ The process of complying with a is one month if the VAT refund claim is be scored on time to comply with VAT corporate income tax correction. This filed bimonthly. The average waiting time refund and time to obtain VAT refund. is captured if companies that had a to submit the refund claim is one and case of self-reporting an error in the a half months if the VAT refund claim If an economy has a VAT but the ability corporate income tax return resulting is filed quarterly. The average waiting to claim a refund is restricted to specific in an underpayment of the corporate time to submit the refund claim is three categories of taxpayers that do not income tax due liability were included months if the VAT refund claim is filed include the case study company, the in the pool of companies that were semi-annually. The average waiting time economy is assigned a score of 0 for exposed to additional review in 25% to submit the refund claim is six months time to comply with VAT refund and or more of cases. The threshold used if the VAT refund claim is filed annually. time to obtain VAT refund. In Bolivia, for assessing the corporate income for example, only exporters are eligible tax audit is lower than the threshold Time includes the mandatory carry to request a VAT refund. As a result, used in the case of the VAT cash forward time before a VAT refund in Bolivia receives a score of 0 for time refund. This is because the case study cash can be paid. The carry forward time to comply with VAT refund and time scenario of self-reporting an error in is zero if there is no mandatory carry to obtain VAT refund. If an economy the corporate income tax return and forward period. has a VAT and the case study company resulting in an underpayment of the is eligible to claim a refund but cash tax liability should only be an issue In Albania, for example, it takes 37 weeks refunds do not occur in practice, the among a small sample of compa- to receive a VAT refund. The request for economy is assigned a score of 0 for nies selected for a tax audit. On the a VAT refund triggers an audit by the tax time to comply with VAT refund and contrary to the VAT cash refund, it authorities. It takes four weeks for the tax time to obtain VAT refund. This is is common that a one-time request authority to start the audit. Taxpayers the case in Central African Republic. for a VAT cash refund be exposed spend 8.6 weeks interacting with the If an economy has a VAT but there is to a tax audit. Time includes: time auditor and wait four weeks until the final no refund mechanism in place, the spent by TaxpayerCo. on gathering assessment is issued. Taxpayers only economy is assigned a score of 0 for information and preparing any docu- receive the VAT refund after the audit is time to comply with VAT refund and mentation (information such as DATA NOTES 109 receipts, financial statements, pay In Switzerland, for example, taxpayers that leads to a change of 2% or more on stubs) as required by the tax auditor; with an amended corporate income tax the score gap is classified as a reform, and time spent by TaxpayerCo. in return per the case study scenario are except when the change is the result of submitting the documents requested subject to a single-issue audit conducted automatic official fee indexation to a by the auditor. at the taxpayer’s premises. Taxpayers price or wage index (for more details, see wait 30 days (4.28 weeks) until the tax the chapter on the ease of doing busi- An estimate of half an hour is recorded authority starts the audit and interact ness score and ease of doing business for submission of documents or payment for a total of four days (0.57 weeks) ranking). For example, if the implementa- of the income tax liability due if the with the auditor and wait for four weeks tion of a new electronic system for filing submission or payment is done electroni- until the final assessment is issued by or paying one of the three major taxes cally in several minutes. An estimate of the auditor, resulting in a total of 8.86 (corporate income tax, VAT, labor taxes zero hours is recorded in the case of a weeks to complete a corporate income and mandatory contributions) reduces field audit if documents are submitted in tax correction. the time or the number of payments in person and at the taxpayer’s premises. a way that the overall gap decreases by If an economy does not levy corporate 2% or more, such change is classified as In the Slovak Republic, for example, income tax, the economy will not be a reform. Alternatively, minor updates to taxpayers would submit an amended scored on the two indicators: time to tax rates or fixed charges or other smaller corporate income tax return elec- comply with a corporate income tax changes in the indicators that have an tronically. It takes taxpayers one hour correction and time to complete a corpo- aggregate impact less than 2% on the to correct the error in the return, half rate income tax correction. This is the gap are not classified as a reform, but an hour to submit the amended return case in Vanuatu. their impact is still reflected on the most online and half an hour to make the updated indicators for this indicator set. additional payment online. Amending a An economy receives a “no practice” corporate income tax return per the case mark on the payments, time, total tax The data details on paying taxes can be study scenario in the Slovak Republic and contribution rate and postfiling index found for each economy at http://www would not be subject to additional review. indicators if the economy does not levy .doingbusiness.org. This methodology was This brings the total compliance time any taxes or mandatory contributions. developed by Djankov and others (2010). to two hours. REFORMS Time to complete a corporate The paying taxes indicator set tracks TRADING ACROSS BORDERS income tax correction changes related to the different taxes and Time is recorded in weeks. Time includes mandatory contributions that a medium- Doing Business records the time and cost the time to start an audit from the size company must pay in a given year, associated with the logistical process moment the tax authority has been noti- the administrative burden of paying taxes of exporting and importing goods. fied of the error in the corporate income and contributions and the administrative Doing Business measures the time and tax return, time spent by TaxpayerCo. burden of complying with two postfiling cost (excluding tariffs) associated with interacting with the auditor from the processes (VAT refund, and tax audit) per three sets of procedures—documentary moment an audit begins until there calendar year. Depending on the impact compliance, border compliance and are no further interactions between on the data, certain changes are classified domestic transport—within the overall TaxpayerCo. and the auditor (including as reforms and listed in the summaries of process of exporting or importing a ship- the various rounds of interactions Doing Business reforms in 2017/18 section ment of goods. Figure 8.15, using the between TaxpayerCo. and the auditor), of the report in order to acknowledge the example of Brazil (as exporter) and China and time spent waiting for the tax auditor implementation of significant changes. (as importer), shows the process of to issue the final tax assessment from the Reforms are divided into two types: those exporting a shipment from a warehouse moment TaxpayerCo. has submitted all that make it easier to do business and in the origin economy to a warehouse relevant information and documents and those changes that make it more difficult in an overseas trading partner through there are no further interactions between to do business. The paying taxes indi- a port. Figure 8.16, using the example TaxpayerCo. and the auditor. cator set uses one criterion to recognize of Kenya (as exporter) and Uganda a reform. (as importer), shows the process of Time to complete a corporate income tax exporting a shipment from a warehouse correction is recorded as zero if less than The aggregate gap on the overall score in the origin economy to a warehouse 25% of companies will not go through an of the indicator set is used to assess the in a regional trading partner through a additional review. impact of data changes. Any data update land border. The ranking of economies 110 DOING BUSINESS 2019 exporting economy and travels to a FIGURE 8.15 What makes up the time and cost to export to an overseas trading partner? warehouse in the largest business city of the importing economy. For 11 economies the data are also collected, under the same case study assump- São Paulo Domestic transport: 8.6 hours, $763 tions, for the second largest business city (table 8A.1). Border compliance: 49 hours, $862 ƒ The import and export case studies China assume different traded products. It is Documentary compliance: 12 hours, $226 assumed that each economy imports a standardized shipment of 15 metric tons of containerized auto parts Source: Doing Business database. (HS 8708) from its natural import partner—the economy from which it imports the largest value (price times FIGURE 8.16 What makes up the time and cost to export to a regional quantity) of auto parts. It is assumed trading partner? that each economy exports the product of its comparative advantage Nairobi I II (defined by the largest export value) to its natural export partner—the I Domestic transport: 9 hours, $967 II I I II economy that is the largest purchaser Border compliance: 15.5 hours, $143 of this product. Precious metal and Uganda gems, mineral fuels, oil products, live Documentary compliance: 19 hours, $191 animals, residues and waste of foods and products as well as pharmaceu- ticals are excluded from the list of Source: Doing Business database. possible export products, however, and in these cases the second largest on the ease of trading across borders is The data on trading across borders determined by sorting their scores for are gathered through a questionnaire FIGURE 8.17 Trading across borders: trading across borders. These scores are administered to local freight forwarders, time and cost to export and import the simple average of the scores for the customs brokers, port authorities Rankings are based on scores for eight indicators time and cost for documentary compli- and traders. ance and border compliance to export Time for documentary Cost for documentary If an economy has no formal, large-scale, compliance and border compliance and border and import (figure 8.17). compliance when compliance when private sector cross-border trade taking exporting the product exporting the product of comparative of comparative Although Doing Business collects and place as a result of government restric- advantage advantage publishes data on the time and cost for tions, armed conflict or a natural disaster, domestic transport, it does not use these it is considered a “no practice” economy. data in calculating the score for trading A “no practice” economy receives a 25% 25% Time Cost across borders or the ranking on the score of 0 for all the trading across to export to export ease of trading across borders. The main borders indicators. 25% 25% Time Cost reason for this is that the time and cost for to import to import domestic transport are affected by many Assumptions of the case study external factors—such as the geography To make the data comparable across Time for documentary Cost for documentary and topography of the transit territory, economies, several assumptions are compliance and border compliance and border compliance when compliance when road capacity and general infrastructure, made about the traded goods and the importing auto parts importing auto parts proximity to the nearest port or border, transactions: and the location of warehouses where ƒ For each of the 190 economies covered the traded goods are stored—and so are by Doing Business, it is assumed that a not directly influenced by an economy’s shipment is located in a warehouse Note: The time and cost for domestic transport and the number of documents to export and import are trade policies and reforms. in the largest business city of the measured but do not count for the rankings. DATA NOTES 111 product category is considered up at 8:00 a.m. the next day. In this case port authorities in Mumbai and to the as needed.8 the time for customs clearance would be customs agency in the United States. ƒ A shipment is a unit of trade. Export recorded as 24 hours because the actual shipments do not necessarily need to procedure took 24 hours. The time and cost for documentary be containerized, while import ship- compliance include the time and cost ments of auto parts are assumed to Cost for obtaining documents (such as time be containerized. Insurance cost and informal payments for spent to get the document issued and ƒ If fees are determined by the value of which no receipt is issued are excluded stamped); preparing documents (such the shipment, the value is assumed to from the costs recorded. Costs are as time spent gathering information to be $50,000. reported in U.S. dollars. Contributors complete the customs declaration or ƒ The product is new, not secondhand are asked to convert local currency into certificate of origin); processing docu- or used merchandise. U.S. dollars based on the exchange rate ments (such as time spent waiting ƒ The exporting/importing firm hires prevailing on the day they answer the for the relevant authority to issue a and pays for a freight forwarder or questionnaire. Contributors are private phytosanitary certificate); presenting customs broker (or both) and pays for sector experts in international trade logis- documents (such as time spent showing all costs related to domestic transport, tics and are informed about exchange a port terminal receipt to port authori- clearance and mandatory inspections rates and their movements. ties); and submitting documents (such by customs and other agencies, port as time spent submitting a customs or border handling, documentary Documentary compliance declaration to the customs agency in compliance fees and the like. Documentary compliance captures the person or electronically). ƒ The mode of transport is the one most time and cost associated with compli- widely used for the chosen export ance with the documentary requirements All electronic or paper submissions of or import product and the trading of all government agencies of the origin information requested by any govern- partner, as is the seaport or land economy, the destination economy and ment agency in connection with the border crossing. any transit economies (table 8.14). The shipment are considered to be docu- ƒ All electronic submissions of informa- aim is to measure the total burden of ments obtained, prepared and submitted tion requested by any government preparing the bundle of documents that during the export or import process. agency in connection with the ship- will enable completion of the interna- All documents prepared by the freight ment are considered to be documents tional trade for the product and partner forwarder or customs broker for the obtained, prepared and submitted pair assumed in the case study. As a ship- product and partner pair assumed in during the export or import process. ment moves from Mumbai to New York the case study are included regardless ƒ A port or border is defined as a place City, for example, the freight forwarder of whether they are required by law or (seaport or land border crossing) must prepare and submit documents in practice. Any documents prepared where merchandise can enter or leave to the customs agency in India, to the and submitted so as to get access to an economy. ƒ Government agencies considered relevant are agencies such as TABLE 8.14 What do the indicators on the time and cost to export and import cover? customs, port authorities, road police, Documentary compliance border guards, standardization agen- Obtaining, preparing and submitting documents during transport, clearance, inspections and port or border cies, ministries or departments of handling in origin economy agriculture or industry, national secu- Obtaining, preparing and submitting documents required by destination economy and any transit economies rity agencies, central banks and any Covers all documents required by law and in practice, including electronic submissions of information other government authorities. Border compliance Customs clearance and inspections by customs Time Time is measured in hours, and 1 day Inspections by other agencies (if applied to more than 20% of shipments) is 24 hours (for example, 22 days are Port or border handling at most widely used port or border of economy recorded as 22 × 24 = 528 hours). If Domestic transport customs clearance takes 7.5 hours, the Loading and unloading of shipment at warehouse or border data are recorded as is. Alternatively, Transport by most widely used mode between warehouse and border suppose that documents are submitted Transport by most widely used mode between border and warehouse to a customs agency at 8:00 a.m., are Traffic delays and road police checks while shipment is en route processed overnight and can be picked 112 DOING BUSINESS 2019 preferential treatment—for example, a border compliance time and cost could (the standard case). If inspections by certificate of origin—are included in the be negligible or zero, as in the case of other agencies take place in more than calculation of the time and cost for docu- trade between members of the European 20% of cases, the time and cost measures mentary compliance. Any documents Union or other customs unions. account for clearance and inspections by prepared and submitted because of a all agencies. Different types of inspec- perception that they ease the passage If some or all customs or other inspec- tions may take place with different of the shipment are also included (for tions take place at other locations, the probabilities—for example, scanning may example, freight forwarders may prepare time and cost for these procedures are take place in 100% of cases while phys- a packing list because in their experience added to the time and cost for those ical inspection occurs in 5% of cases. In this reduces the probability of physical or that take place at the port or border. In situations like this, Doing Business would other intrusive inspections). Kazakhstan, for example, all customs count the time only for scanning because clearance and inspections take place at it happens in more than 20% of cases In addition, any documents that are a customs post in Almaty that is not at while physical inspection does not. The mandatory for exporting or importing the land border between Kazakhstan and border compliance time and cost for an are included in the calculation of time China. In this case border compliance economy do not include the time and and cost. Documents that need to be time is the sum of the time spent at the cost for compliance with the regulations obtained only once are not counted, terminal in Almaty and the handling time of any other economy. however. And Doing Business does not at the border. include documents needed to produce Domestic transport and sell in the domestic market—such Doing Business asks contributors to esti- Domestic transport captures the time as certificates of third-party safety stan- mate the time and cost for clearance and cost associated with transporting dards testing that may be required to sell and inspections by customs agencies— the shipment from a warehouse in the toys domestically—unless a government defined as documentary and physical largest business city of the economy to agency needs to see these documents inspections for the purpose of calculating the most widely used seaport or land during the export process. duties by verifying product classification, border of the economy. For 11 economies confirming quantity, determining origin the data are also collected for the second Border compliance and checking the veracity of other infor- largest business city (table 8A.1). This set Border compliance captures the time and mation on the customs declaration. (This of procedures captures the time for (and cost associated with compliance with category includes all inspections aimed cost of) the actual transport; any traffic the economy’s customs regulations and at preventing smuggling.) These are delays and road police checks; as well with regulations relating to other inspec- clearance and inspection procedures that as time spent on loading or unloading at tions that are mandatory in order for the take place in the majority of cases and the warehouse or border. For a coastal shipment to cross the economy’s border, thus are considered the “standard” case. economy with an overseas trading as well as the time and cost for handling The time and cost estimates capture partner, domestic transport captures the that takes place at its port or border. The the efficiency of the customs agency time and cost from the loading of the time and cost for this segment include of the economy. shipment at the warehouse until the ship- time and cost for customs clearance ment reaches the economy’s port (figure and inspection procedures conducted Doing Business also asks contributors 8.15). For an economy trading through a by other agencies. For example, the time to estimate the total time and cost for land border, domestic transport captures and cost for conducting a phytosanitary clearance and inspections by customs the time and cost from the loading of the inspection would be included here. and all other agencies for the specified shipment at the warehouse until the ship- product. These estimates account for ment reaches the economy’s land border The computation of border compli- inspections related to health, safety, (figure 8.16). ance time and cost depends on where phytosanitary standards, conformity and the border compliance procedures take the like, and thus capture the efficiency The time and cost estimates are based place, who requires and conducts the of agencies that require and conduct on the most widely used mode of trans- procedures and what is the probability these additional inspections. port (truck, train) and the most widely that inspections will be conducted. If all used route (road, border posts) as customs clearance and other inspections If inspections by agencies other than reported by contributors. The time and take place at the port or border at the customs are conducted in 20% or fewer cost estimates are based on the mode same time, the time estimate for border cases, the border compliance time and and route chosen by the majority of compliance takes this simultaneity into cost measures take into account only contributors. For the 11 economies for account. It is entirely possible that the clearance and inspections by customs which data are collected for both the DATA NOTES 113 largest and the second largest business those that make it easier to do business TABLE 8.15 What do the indicators on city, Doing Business allows the most and those changes that make it more the efficiency of resolving a commercial widely used route and the most widely difficult to do business. The trading dispute measure? used mode of transport to be different across borders indicator set uses a stan- Time required to enforce a contract through for the two cities. For example, ship- dard criterion to recognize a reform. the courts (calendar days) ments from Delhi are transported by Time to file and serve the case train to Mundra port for export, while The aggregate gap on the overall score Time for trial and to obtain the judgment shipments from Mumbai travel by truck of the indicator set is used to assess the Time to enforce the judgment to Nhava Sheva port to be exported. impact of data changes. Any data update Cost required to enforce a contract through that leads to a change of 2% or more on the courts (% of claim value) In the export case study, as noted, Doing the score gap is classified as a reform, Average attorney fees Business does not assume a containerized except when the change is the result of Court costs shipment, and time and cost estimates automatic official fee indexation to a may be based on the transport of 15 price or wage index (for more details, see Enforcement costs tons of noncontainerized products. In the chapter on the ease of doing busi- the import case study auto parts are ness score and ease of doing business average of the scores for each of the assumed to be containerized. In the ranking). For example, if the implementa- component indicators (figure 8.18). cases where cargo is containerized, tion of a single window system reduces the time and cost for transport and time or cost in a way that the overall gap EFFICIENCY OF RESOLVING A other procedures are based on a ship- decreases by 2% or more, such change is COMMERCIAL DISPUTE ment consisting of homogeneous cargo classified as a reform. Minor fee updates The data on time and cost are built by belonging to a single Harmonized System or other small changes on the indicators following the step-by-step evolution of (HS) classification code. This assumption that have an aggregate impact of less a commercial sale dispute (figure 8.19). is particularly important for inspections, than 2% on the gap are not classified The data are collected for a specific court because shipments of homogeneous as a reform, yet, but their impact is still for each city covered, under the assump- products are often subject to fewer and reflected on the most updated indicators tions about the case described below. shorter inspections than shipments of for this indicator set. The “competent court” is the one with products belonging to various HS codes. jurisdiction over disputes worth 200% The data details on trading across borders of income per capita or $5,000, which- In some cases the shipment travels can be found for each economy at http:// ever is greater. Whenever more than from the warehouse to a customs post www.doingbusiness.org. This methodology one court has original jurisdiction over or terminal for clearance or inspections was initially developed by Djankov and a case comparable to the standardized and then travels onward to the port or others (2008) and was revised in 2015. case study, the data are collected based border. In these cases the domestic transport time is the sum of the time for both transport segments. The time ENFORCING CONTRACTS FIGURE 8.18 Enforcing contracts: efficiency and quality of commercial and cost for clearance or inspections dispute resolution are included in the measures for border Doing Business measures the time and compliance, however, not in those for cost for resolving a commercial dispute Rankings are based on scores for three indicators domestic transport. through a local first-instance court (table 8.15) and the quality of judicial Days to resolve Attorney, court and a commercial dispute enforcement costs, REFORMS processes index, evaluating whether through the courts as % of claim value The trading across borders indicator set each economy has adopted a series of records the time and cost associated good practices that promote quality with the logistical process of exporting and efficiency in the court system. The 33.3% 33.3% Time Cost and importing goods every year. data are collected through study of the Depending on the impact on the data, codes of civil procedure and other court 33.3% Quality of judicial certain changes are classified as reforms regulations as well as questionnaires processes index and listed in the summaries of Doing completed by local litigation lawyers and Business reforms in 2017/18 section of judges. The ranking of economies on the the report in order to acknowledge the ease of enforcing contracts is determined Use of good practices promoting quality and efficiency implementation of significant changes. by sorting their scores for enforcing Reforms are divided into two types: contracts. These scores are the simple 114 DOING BUSINESS 2019 under the sales agreement. The dispute Time FIGURE 8.19 What are the time and cost to resolve a commercial dispute is brought before the court located in Time is recorded in calendar days, through a local first-instance court? the economy’s largest business city counted from the moment Seller with jurisdiction over commercial decides to file the lawsuit in court Court cases worth 200% of income per until payment. This includes both the capita or $5,000, whichever is greater. days when actions take place and Time As noted, for 11 economies the data are the waiting periods in between. The Cost also collected for the second largest average duration of the following three business city. different stages of dispute resolution is ƒ At the outset of the dispute, Seller recorded: (i) filing and service; (ii) trial Company A Company B decides to attach Buyer’s movable and judgment; and (iii) enforcement. (Seller & Commercial (Buyer & plaintiff) dispute defendant) assets (for example, office equipment Time is recorded considering the case Filing & Trial & Enforcement and vehicles) because Seller fears that study assumptions detailed above and service judgment Buyer may hide its assets or otherwise only as applicable to the competent become insolvent. court. Time is recorded in practice, ƒ The claim is disputed on the merits regardless of time limits set by law if because of Buyer’s allegation that such time limits are not respected in the quality of the goods was not the majority of cases. on the court that would be used by liti- adequate. Because the court cannot gants in the majority of cases. The name decide the case on the basis of docu- The filing and service phase includes: of the relevant court in each economy is mentary evidence or legal title alone, ƒ The time for Seller to try and obtain published on the Doing Business website an expert opinion is given on the payment out of court through a non- at http://www.doingbusiness.org/data quality of the goods. If it is standard litigious demand letter, including the /exploretopics/enforcing-contracts. For practice in the economy for each time to prepare the letter and the the 11 economies for which the data are party to call its own expert witness, deadline that would be provided to also collected for the second largest busi- the parties each call one expert Buyer to comply. ness city, the name of the relevant court witness. If it is standard practice for ƒ The time necessary for a local lawyer in that city is given as well. the judge to appoint an independent to write the initial complaint and expert, the judge does so. In this case gather all supporting documents Assumptions about the case the judge does not allow opposing needed for filing, including authenti- ƒ The value of the claim is equal to expert testimony. cating or notarizing them, if required. 200% of the economy’s income per ƒ Following the expert opinion, the ƒ The time necessary to file the capita or $5,000, whichever is greater. judge decides that the goods deliv- complaint at the court. ƒ The dispute concerns a lawful trans- ered by Seller were of adequate ƒ The time necessary for Buyer to be action between two businesses quality and that Buyer must pay the served, including the processing (Seller and Buyer), both located in contract price. The judge thus renders time at the court and the waiting the economy’s largest business city. a final judgment that is 100% in favor periods between unsuccessful For 11 economies the data are also of Seller. attempts if more than one attempt is collected for the second largest busi- ƒ Buyer does not appeal the judgment. usually required. ness city (table 8A.1). Pursuant to a Seller decides to start enforcing the contract between the businesses, judgment as soon as the time allo- The trial and judgment phase includes: Seller sells some custom-made cated by law for appeal lapses. ƒ The time between the moment the furniture to Buyer worth 200% of ƒ Seller takes all required steps for case is served on Buyer and the the economy’s income per capita or prompt enforcement of the judg- moment a pre-trial conference is held, $5,000, whichever is greater. After ment. The money is successfully if such pre-trial conference is part of Seller delivers the goods to Buyer, collected through a public sale of the case management techniques Buyer refuses to pay the contract Buyer’s movable assets (for example, used by the competent court. price, alleging that the goods are not office equipment and vehicles). It is ƒ The time between the pre-trial of adequate quality. Because they assumed that Buyer does not have conference and the first hearing, if were custom-made, Seller is unable any money on her/his bank account, a pre-trial conference is part of the to sell them to anyone else. making it impossible for the judgment case management techniques used ƒ Seller (the plaintiff) sues Buyer (the to be enforced through a seizure of by the competent court. If not, the defendant) to recover the amount the Buyer’s accounts. time between the moment the case is DATA NOTES 115 served on Buyer and the moment the costs include the fees that the parties TABLE 8.16 What does the quality of first hearing is held. must pay to obtain an expert opinion, judicial processes index measure? ƒ The time to conduct all trial activities, regardless of whether they are paid Court structure and proceedings index (-1–5) including exchanges of briefs and to the court or to the expert directly. Availability of specialized commercial court, evidence, multiple hearings, waiting Enforcement costs are all costs that division or section (0–1.5) times in between hearings and Seller (plaintiff) must advance to Availability of small claims court and/or simplified obtaining an expert opinion. enforce the judgment through a public procedure for small claims (0–1.5) ƒ The time necessary for the judge to sale of Buyer’s movable assets, regard- Availability of pretrial attachment (0–1) issue a written final judgment once less of the final cost borne by Seller. Criteria used to assign cases to judges (0–1) the evidence period has closed. Bribes are not taken into account. Evidentiary weight of woman’s testimony (-1–0) ƒ The time limit for appeal. QUALITY OF JUDICIAL Case management index (0–6) The enforcement phase includes: PROCESSES Regulations setting time standards for key court events (0–1) ƒ The time it takes to obtain an The quality of judicial processes index enforceable copy of the judgment measures whether each economy has Regulations on adjournments and continuances (0–1) and contact the relevant enforce- adopted a series of good practices in its Availability of performance measurement reports ment office. court system in four areas: court struc- (0–1) ƒ The time it takes to locate, identify, ture and proceedings, case management, Availability of pretrial conference (0–1) seize and transport the losing party’s court automation and alternative dispute Availability of electronic case management movable assets (including the time resolution (table 8.16). system for judges (0–1) necessary to obtain an order from the Availability of electronic case management court to attach and seize the assets, Court structure and proceedings system for lawyers (0–1) if applicable). index Court automation index (0–4) ƒ The time it takes to advertise, orga- The court structure and proceedings Ability to file initial complaint electronically (0–1) nize and hold the auction. If more index has five components: Ability to serve initial complaint electronically than one auction would usually be ƒ Whether a specialized commercial (0–1) required to fully recover the value court, section or division dedicated Ability to pay court fees electronically (0–1) of claim in a case comparable to solely to hearing commercial cases is Publication of judgments (0–1) the standardized case study, then in place. A score of 1.5 is assigned if Alternative dispute resolution index (0–3) the time between multiple auction yes; 0 if no. ƒ Whether a small claims court and/or Arbitration (0–1.5) attempts is recorded. ƒ The time it takes for the winning a fast-track procedure for small claims Voluntary mediation and/or conciliation (0–1.5) party to fully recover the value is in place. A score of 1 is assigned if Quality of judicial processes index (0–18) of the claim once the auction is such a court or procedure is in place, Sum of the court structure and proceedings, case successfully completed. it is applicable to all civil cases and the management, court automation and alternative dispute resolution indices law sets a cap on the value of cases Cost that can be handled through this court Cost is recorded as a percentage of or procedure. The point is assigned ƒ Whether cases are assigned the claim value, assumed to be equiva- only if this court applies a simplified randomly and automatically to lent to 200% of income per capita or procedure or if the procedure for small judges throughout the competent $5,000, whichever is greater. Three claims is simplified. An additional court. A score of 1 is assigned if the types of costs are recorded: average score of 0.5 is assigned if parties assignment of cases is random and attorney fees, court costs and enforce- can represent themselves before automated; 0.5 if it is random but not ment costs. this court or during this procedure. automated; 0 if it is neither random If no small claims court or fast-track nor automated. Average attorney fees are the fees procedure is in place, a score of 0 ƒ Whether a woman’s testimony carries that Seller (plaintiff) must advance is assigned. the same evidentiary weight in court to a local attorney to represent Seller ƒ Whether plaintiffs can obtain pretrial as a man’s. A score of -1 is assigned in the standardized case, regardless attachment of the defendant’s if the law differentiates between the of final reimbursement. Court costs movable assets if they fear the assets evidentiary value of a woman’s testi- include all costs that Seller (plaintiff) may be moved out of the jurisdiction mony and that of a man in any type must advance to the court, regardless or otherwise dissipated. A score of 1 is of civil case, including family cases; 0 of the final cost borne by Seller. Court assigned if yes; 0 if no. if it does not. 116 DOING BUSINESS 2019 The index ranges from -1 to 5, with higher reports about the competent court to track the status of a case on their values indicating a more sophisticated to monitor the court’s performance, docket; (v) to view and manage case and streamlined court structure. In Bosnia to track the progress of cases documents (briefs, motions); (vi) to and Herzegovina, for example, a special- through the court and to ensure assist in writing judgments; (vii) to ized commercial court is in place (a score compliance with established time semiautomatically generate court of 1.5), and small claims can be resolved standards. A score of 1 is assigned orders; and (viii) to view court orders through a dedicated division in which if at least two of the following four and judgments in a particular case. A self-representation is allowed (a score of reports are made publicly avail- score of 1 is assigned if an electronic 1.5). Plaintiffs can obtain pretrial attach- able: (i) time to disposition report case management system is available ment of the defendant’s movable assets (measuring the time the court takes that judges can use for at least four of if they fear dissipation during trial (a to dispose/adjudicate its cases); (ii) these purposes; 0 if not. score of 1). Cases are assigned randomly clearance rate report (measuring ƒ Whether lawyers can use an elec- through an electronic case manage- the number of cases resolved versus tronic case management system for ment system (a score of 1). A woman’s the number of incoming cases); at least four of the following purposes: testimony carries the same evidentiary (iii) age of pending cases report (i) to access laws, regulations and weight in court as a man’s (a score of 0). (providing a snapshot of all pending case law; (ii) to access forms to be Adding these numbers gives Bosnia and cases according to case type, case submitted to the court; (iii) to receive Herzegovina a score of 5 on the court age, last action held and next notifications (for example, e-mails); structure and proceedings index. action scheduled); and (iv) single (iv) to track the status of a case; (v) case progress report (providing a to view and manage case documents Case management index snapshot of the status of one single (briefs, motions); (vi) to file briefs The case management index has case). A score of 0 is assigned if and documents with the court; and six components: only one of these reports is available (vii) to view court orders and deci- ƒ Whether any of the applicable laws or or if none are. sions in a particular case. A score regulations on civil procedure contain ƒ Whether a pretrial conference is of 1 is assigned if an electronic case time standards for at least three of the among the case management tech- management system that lawyers can following key court events: (i) service niques used in practice before the use for at least four of these purposes of process; (ii) first hearing; (iii) filing competent court and at least three is available; 0 if not. of the statement of defense; (iv) of the following issues are discussed completion of the evidence period; during the pretrial conference: (i) The index ranges from 0 to 6, with higher (v) filing of testimony by expert; and scheduling (including the time frame values indicating a more qualitative and (vi) submission of the final judgment. for filing motions and other docu- efficient case management system. In A score of 1 is assigned if such time ments with the court); (ii) case Australia, for example, time standards standards are available and respected complexity and projected length of for at least three key court events are in more than 50% of cases; 0.5 if trial; (iii) possibility of settlement established in applicable civil proce- they are available but not respected or alternative dispute resolution; dure instruments and are respected in in more than 50% of cases; 0 if there (iv) exchange of witness lists; (v) more than 50% of cases (a score of 1). are time standards for less than three evidence; (vi) jurisdiction and other The law stipulates that adjournments of these key court events or for none. procedural issues; and (vii) narrowing can be granted only for unforeseen and ƒ Whether there are any laws regulating down of contentious issues. A score exceptional circumstances and this rule the maximum number of adjourn- of 1 is assigned if a pretrial confer- is respected in more than 50% of cases ments or continuances that can ence in which at least three of these (a score of 0.5). A time to disposi- be granted, whether adjournments events are discussed is held within the tion report, a clearance rate report and are limited by law to unforeseen competent court; 0 if not. an age of pending cases report can be and exceptional circumstances and ƒ Whether judges within the compe- generated about the competent court whether these rules are respected tent court can use an electronic case (a score of 1). A pretrial conference is in more than 50% of cases. A score management system for at least among the case management tech- of 1 is assigned if all three conditions four of the following purposes: (i) to niques used before the District Court are met; 0.5 if only two of the three access laws, regulations and case of New South Wales (a score of 1). An conditions are met; 0 if only one of the law; (ii) to automatically generate a electronic case management system conditions is met or if none are. hearing schedule for all cases on their satisfying the criteria outlined above is ƒ Whether there are any publicly docket; (iii) to send notifications (for available to judges (a score of 1) and available performance measurement example, e-mails) to lawyers; (iv) to lawyers (a score of 1). Adding these DATA NOTES 117 numbers gives Australia a score of 5.5 ƒ Whether judgments rendered by courts in more than 50% of cases. A on the case management index, the local courts are made available to the score of 0.5 is assigned if yes; 0 if no. highest score attained by any economy general public through publication in ƒ Whether voluntary mediation, on this index. official gazettes, in newspapers or on conciliation or both are a recog- the internet. A score of 1 is assigned nized way of resolving commercial Court automation index if judgments rendered in commercial disputes. A score of 0.5 is assigned The court automation index has cases at all levels are made avail- if yes; 0 if no. four components: able to the general public; 0.5 if only ƒ Whether voluntary mediation, ƒ Whether the initial complaint can judgments rendered at the appeal conciliation or both are governed be filed electronically through a and supreme court level are made by a consolidated law or consoli- dedicated platform (not e-mail or available to the general public; 0 in dated chapter or section of the fax) within the competent court. all other instances. No points are applicable code of civil procedure A score of 1 is assigned if such a awarded if judgments need to be indi- encompassing substantially all their platform is available and litigants vidually requested from the court, or aspects. A score of 0.5 is assigned if are not required to follow up with if the case number or parties’ details yes; 0 if no. a hard copy of the complaint; 0 if are required in order to obtain a copy ƒ Whether there are any financial incen- not. Electronic filing is acknowl- of a judgment. tives for parties to attempt mediation edged regardless of the percentage or conciliation (for example, if media- of users, as long as no additional The index ranges from 0 to 4, with higher tion or conciliation is successful, a in-person interactions are required, values indicating a more automated, refund of court filing fees, an income and local experts have used it efficient and transparent court system. tax credit or the like). A score of 0.5 is enough to be able to confirm that it In Estonia, for example, the initial assigned if yes; 0 if no. is fully functional. summons can be filed online (a score ƒ Whether the initial complaint can be of 1), it can be served on the defendant The index ranges from 0 to 3, with served on the defendant electroni- electronically (a score of 1), and court higher values associated with greater cally, through a dedicated system or fees can be paid electronically as well availability of alternative dispute resolu- by e-mail, fax or short message (a score of 1). In addition, judgments in tion mechanisms. In Israel, for example, service (SMS), for cases filed before commercial cases at all levels are made arbitration is regulated through a the competent court. A score of 1 is publicly available through the internet dedicated statute (a score of 0.5), all assigned if electronic service is avail- (a score of 1). Adding these numbers relevant commercial disputes can be able and no further service of process gives Estonia a score of 4 on the court submitted to arbitration (a score of 0.5), is required; 0 if not. Electronic service automation index. and valid arbitration clauses are usually is acknowledged regardless of the enforced by the courts (a score of 0.5). percentage of users, as long as no Alternative dispute resolution Voluntary mediation is a recognized additional in-person interactions are index way of resolving commercial disputes required, and local experts have used The alternative dispute resolution index (a score of 0.5), it is regulated through it enough to be able to confirm that it has six components: a dedicated statute (a score of 0.5), is fully functional. ƒ Whether domestic commercial arbi- and part of the filing fees is reimbursed ƒ Whether court fees can be paid elec- tration is governed by a consolidated if the process is successful (a score of tronically for cases filed before the law or consolidated chapter or section 0.5). Adding these numbers gives Israel competent court, either through a of the applicable code of civil proce- a score of 3 on the alternative dispute dedicated platform or through online dure encompassing substantially all resolution index. banking. A score of 1 is assigned if fees its aspects. A score of 0.5 is assigned can be paid electronically and litigants if yes; 0 if no. Quality of judicial processes are not required to follow-up with a ƒ Whether commercial disputes of all index hard copy of the receipt or produce a kinds—aside from those dealing with The quality of judicial processes index stamped copy of the receipt; 0 if not. public order, public policy, bankruptcy, is the sum of the scores on the court Electronic payment is acknowledged consumer rights, employment issues structure and proceedings, case manage- regardless of the percentage of users, or intellectual property—can be ment, court automation and alternative as long as no additional in-person submitted to arbitration. A score of dispute resolution indices. The index interactions are required, and local 0.5 is assigned if yes; 0 if no. ranges from 0 to 18, with higher values experts have used it enough to be able ƒ Whether valid arbitration clauses indicating better and more efficient to confirm that it is fully functional. or agreements are enforced by local judicial processes. 118 DOING BUSINESS 2019 REFORMS are still reflected on the most updated FIGURE 8.20 Resolving insolvency: The enforcing contracts indicator set indicators data. recovery rate and strength of insolvency tracks changes related to the efficiency framework and quality of commercial dispute resolu- Third, legislative changes of exceptional Rankings are based on scores tion systems every year. Depending on magnitude such as sizeable revisions for two indicators the impact on the data, certain changes of the applicable civil procedure, or are classified as reforms and listed in the enforcement laws, that are anticipated summaries of Doing Business reforms in to have a significant impact on time and 2017/18 section of the report. Reforms are cost in the future. 50% 50% Recovery Strength of divided into two types: those that make it rate insolvency easier to do business and those changes The data details on enforcing contracts can framework index that make it more difficult to do business. be found for each economy at http://www The enforcing contracts indicator set uses .doingbusiness.org. This methodology was three criteria to recognize a reform. initially developed by Djankov and others (2003) and is adopted here with several First, changes in laws and regulations changes. The quality of judicial processes that have any impact on the economy’s index was introduced in Doing Business Assumptions about the business score on the quality of judicial processes 2016. The good practices tested in this index The business: index are classified as reforms. Examples were developed on the basis of internation- ƒ Is a limited liability company. of reforms impacting the quality of judi- ally recognized good practices promoting ƒ Operates in the economy’s largest cial processes index include measures judicial efficiency. business city. For 11 economies the to introduce electronic filing of the initial data are also collected for the second complaint, the creation of a commercial largest business city (table 8A.1). court or division, or the introduction RESOLVING INSOLVENCY ƒ Is 100% domestically owned, with of dedicated systems to resolve small the founder, who is also chairperson claims. Changes affecting the quality Doing Business studies the time, cost of the supervisory board, owning 51% of judicial processes index can be and outcome of insolvency proceed- (no other shareholder holds more different in magnitude and scope and ings involving domestic entities as well than 5% of shares). still be considered a reform. For example, as the strength of the legal framework ƒ Has downtown real estate, where it implementing a new electronic case applicable to judicial liquidation and runs a hotel, as its major asset. management system for the use of reorganization proceedings. The data for ƒ Has a professional general manager. judges and lawyers represents a reform the resolving insolvency indicators are ƒ Has 201 employees and 50 suppliers, with a 2-point increase in the index, while derived from questionnaire responses by each of which is owed money for the introducing incentives for the parties to local insolvency practitioners and verified last delivery. use mediation represents a reform with a through a study of laws and regulations ƒ Has a 10-year loan agreement with a 0.5-point increase in the index. as well as public information on insol- domestic bank secured by a mortgage vency systems. The ranking of economies over the hotel’s real estate property. Second, changes that have an impact on on the ease of resolving insolvency is A universal business charge (an the time and cost to resolve a dispute determined by sorting their scores for enterprise charge) is also assumed may also be classified as reforms resolving insolvency. These scores are in economies where such collat- depending on the magnitude of the the simple average of the scores for the eral is recognized. If the laws of the changes. According to the enforcing recovery rate and the strength of insol- economy do not specifically provide contracts methodology, any updates in vency framework index (figure 8.20). for an enterprise charge but contracts legislation leading to a change of 2% or commonly use some other provi- more on the score gap, except when the RECOVERY OF DEBT IN sion to that effect, this provision is change is the result of automatic official INSOLVENCY specified in the loan agreement. fee indexation to a price or wage index The recovery rate is calculated based on ƒ Has observed the payment schedule (for more details, see the chapter on the time, cost and outcome of insolvency and all other conditions of the loan the ease of doing business score and proceedings in each economy. To make up to now. ease of doing business ranking) of the the data on the time, cost and outcome ƒ Has a market value, operating as a time and cost indicators is classified as of insolvency proceedings comparable going concern, of 100 times income a reform. Changes with lower impact across economies, several assumptions per capita or $200,000, whichever are not classified as reforms, but they about the business and the case are used. is greater. The market value of the DATA NOTES 119 company’s assets, if sold piece- Time TABLE 8.17 What do the indicators on meal, is 70% of the market value Time for creditors to recover their credit debt recovery in insolvency measure? of the business. is recorded in calendar years (table Time required to recover debt (years) 8.17). The period of time measured by Measured in calendar years Assumptions about the case Doing Business is from the company’s The business is experiencing liquidity default until the payment of some or Appeals and requests for extension are included problems. The company’s loss in 2017 all of the money owed to the bank. Cost required to recover debt (% of debtor’s estate) reduced its net worth to a negative figure. Potential delay tactics by the parties, It is January 1, 2018. There is no cash to such as the filing of dilatory appeals Measured as percentage of estate value pay the bank interest or principal in full, or requests for extension, are taken Court fees due the next day, January 2. The busi- into consideration. Fees of insolvency administrators ness will therefore default on its loan. Lawyers’ fees Management believes that losses will Cost Assessors’ and auctioneers’ fees be incurred in 2018 and 2019 as well. The cost of the proceedings is recorded as Other related fees But it expects 2018 cash flow to cover a percentage of the value of the debtor’s Outcome all operating expenses, including supplier estate. The cost is calculated on the basis payments, salaries, maintenance costs of questionnaire responses and includes Whether the business continues operating as a going concern or whether its assets are sold and taxes, though not principal or interest court fees and government levies; fees of piecemeal payments to the bank. insolvency administrators, auctioneers, Recovery rate for secured creditors (cents assessors and lawyers; and all other fees on the dollar) The amount outstanding under the loan and costs. Measures the cents on the dollar recovered by agreement is exactly equal to the market secured creditors value of the hotel business and repre- Outcome Present value of debt recovered sents 74% of the company’s total debt. Recovery by creditors depends on Official costs of the insolvency proceedings are The other 26% of its debt is held by unse- whether the hotel business emerges from deducted cured creditors (suppliers, employees, the proceedings as a going concern or the Depreciation of furniture is taken into account tax authorities). company’s assets are sold piecemeal. If Outcome for the business (survival or not) affects the business continues operating, 100% the maximum value that can be recovered The company has too many creditors of the hotel value is preserved. If the to negotiate an informal out-of-court assets are sold piecemeal, the maximum for furniture is taken to be 20%. The workout. The following options are amount that can be recovered is 70% of furniture is assumed to account for a available: a judicial procedure aimed at the value of the hotel. quarter of the total value of assets. The the rehabilitation or reorganization of recovery rate is the present value of the the company to permit its continued Recovery rate remaining proceeds, based on end-2017 operation; a judicial procedure aimed The recovery rate is recorded as cents on lending rates from the International at the liquidation or winding-up of the the dollar recovered by secured creditors Monetary Fund’s International Financial company; or a judicial debt enforcement through judicial reorganization, liquida- Statistics, supplemented with data procedure (foreclosure or receivership) tion or debt enforcement (foreclosure or from central banks and the Economist against the company. receivership) proceedings (figure 8.21). Intelligence Unit. The calculation takes into account the Assumptions about the parties outcome: whether the business emerges If an economy had zero completed The bank wants to recover as much as from the proceedings as a going concern cases a year over the past five years possible of its loan, as quickly and cheaply or the assets are sold piecemeal. involving a judicial reorganization, judi- as possible. The unsecured creditors Then the costs of the proceedings are cial liquidation or debt enforcement will do everything permitted under the deducted (1 cent for each percentage procedure (foreclosure or receivership), applicable laws to avoid a piecemeal sale point of the value of the debtor’s estate). the economy receives a “no practice” of the assets. The majority shareholder Finally, the value lost as a result of the mark on the time, cost and outcome wants to keep the company operating time the money remains tied up in indicators. This means that creditors are and under her/his control. Management insolvency proceedings is taken into unlikely to recover their money through wants to keep the company operating account, including the loss of value due a formal legal process. The recovery and preserve its employees’ jobs. All the to depreciation of the hotel furniture. rate for “no practice” economies is zero. parties are local entities or citizens; no Consistent with international accounting In addition, a “no practice” economy foreign parties are involved. practice, the annual depreciation rate receives a score of 0 on the strength 120 DOING BUSINESS 2019 Management of debtor’s assets FIGURE 8.21 Recovery rate is a function of the time, cost and outcome of insolvency proceedings against a local company index The management of debtor’s assets index has six components: Secured creditor Recovery rate ƒ Whether the debtor (or an insol- with unpaid claim Time Cost Outcome vency representative on its behalf) can continue performing contracts Reorganization, liquidation or essential to the debtor’s survival. debt enforcement proceedings A score of 1 is assigned if yes; 0 if continuation of contracts is not possible or if the law contains no of insolvency framework index even if assigned if debtors can initiate provisions on this subject. its legal framework includes provisions both types of proceedings; 0.5 if ƒ Whether the debtor (or an insolvency related to insolvency proceedings (liqui- they can initiate only one of these representative on its behalf) can dation or reorganization). types (either liquidation or reorga- reject overly burdensome contracts. nization); 0 if they cannot initiate A score of 1 is assigned if yes; 0 if STRENGTH OF INSOLVENCY insolvency proceedings. rejection of contracts is not possible FRAMEWORK ƒ Whether creditors can initiate or if the law contains no provisions The strength of insolvency framework both liquidation and reorganization on this subject. index is based on four other indices: proceedings. A score of 1 is assigned ƒ Whether transactions entered into commencement of proceedings index, if creditors can initiate both types of before commencement of insolvency management of debtor’s assets index, proceedings; 0.5 if they can initiate proceedings that give preference reorganization proceedings index and only one of these types (either to one or several creditors can be creditor participation index (figure 8.22; liquidation or reorganization); 0 avoided after proceedings are initi- table 8.18). if they cannot initiate insolvency ated. A score of 1 is assigned if yes; proceedings. 0 if avoidance of such transactions is Commencement of proceedings ƒ What standard is used for commence- not possible or if the law contains no index ment of insolvency proceedings. A provisions on this subject. The commencement of proceedings score of 1 is assigned if a liquidity ƒ Whether undervalued transactions index has three components: test (the debtor is generally unable entered into before commencement ƒ Whether debtors can initiate to pay its debts as they mature) is of insolvency proceedings can be both liquidation and reorganiza- used; 0.5 if the balance sheet test avoided after proceedings are initi- tion proceedings. A score of 1 is (the liabilities of the debtor exceed its ated. A score of 1 is assigned if yes; assets) is used; 1 if both the liquidity 0 if avoidance of such transactions is and balance sheet tests are available not possible or if the law contains no FIGURE 8.22 Strength of insolvency but only one is required to initiate provisions on this subject. framework index measures the quality of insolvency laws that govern relations insolvency proceedings; 0.5 if both ƒ Whether the insolvency framework between debtors, creditors and the court tests are required; 0 if a different includes specific provisions that allow test is used. the debtor (or an insolvency representa- Commencement Management of of proceedings debtor’s assets tive on its behalf), after commencement index Court index The index ranges from 0 to 3, with of insolvency proceedings, to obtain higher values indicating greater access financing necessary to function during to insolvency proceedings. In Bulgaria, the proceedings. A score of 1 is assigned for example, debtors can initiate both if yes; 0 if obtaining post-commence- liquidation and reorganization proceed- ment finance is not possible or if the law ings (a score of 1), but creditors can contains no provisions on this subject. initiate only liquidation proceedings (a ƒ Whether post-commencement finance Creditors Debtor score of 0.5). Either the liquidity test receives priority over ordinary unse- or the balance sheet test can be used cured creditors during distribution of Creditor Reorganization participation proceedings index to commence insolvency proceedings assets. A score of 1 is assigned if yes; index (a score of 1). Adding these numbers 0.5 if post-commencement finance is gives Bulgaria a score of 2.5 on the granted superpriority over all creditors, commencement of proceedings index. secured and unsecured; 0 if no priority DATA NOTES 121 rights are modified or affected by the ƒ Whether creditors are required to TABLE 8.18 What do the indicators on the strength of the insolvency plan. A score of 1 is assigned if yes; 0.5 approve the sale of substantial assets framework measure? if all creditors vote on the plan, regard- of the debtor in the course of insol- less of its impact on their interests; 0 vency proceedings. A score of 1 is Commencement of proceedings index (0–3) if creditors do not vote on the plan or assigned if yes; 0 if no. Availability of liquidation and reorganization to debtors and creditors (0–2) if reorganization is not available. ƒ Whether an individual creditor has the ƒ Whether creditors entitled to vote right to access financial information Standards for commencement of insolvency proceedings (0–1) on the plan are divided into classes, about the debtor during insolvency Management of debtor’s assets index (0–6) each class votes separately and the proceedings. A score of 1 is assigned Continuation and rejection of contracts during creditors within each class are treated if yes; 0 if no. insolvency (0–2) equally. A score of 1 is assigned if ƒ Whether an individual creditor can Avoidance of preferential and undervalued the voting procedure has these three object to a decision of the court or transactions (0–2) features; 0 if the voting procedure of the insolvency representative to Post-commencement finance (0–2) does not have these three features or approve or reject claims against the Reorganization proceedings index (0–3) if reorganization is not available. debtor brought by the creditor itself Approval and content of reorganization plan (0–3) ƒ Whether the insolvency framework and by other creditors. A score of 1 is Creditor participation index (0–4) requires that dissenting creditors assigned if yes; 0 if no. receive as much under the reorganiza- Creditors’ participation in and rights during liquidation and reorganization proceedings (0–4) tion plan as they would have received The index ranges from 0 to 4, with higher Strength of insolvency framework index (0–16) in liquidation. A score of 1 is assigned values indicating greater participation if yes; 0 if no such provisions exist or if of creditors. In Iceland, for example, Sum of the commencement of proceedings, management of debtor’s assets, reorganization reorganization is not available. the court appoints the insolvency proceedings and creditor participation indices representative, without creditors’ The index ranges from 0 to 3, with approval (a score of 0). The insolvency is granted to post-commencement higher values indicating greater compli- representative decides unilaterally on finance or if the law contains no provi- ance with internationally accepted the sale of the debtor’s assets (a score of sions on this subject. practices. Nicaragua, for example, has 0). Any creditor can inspect the records no judicial reorganization proceedings kept by the insolvency representative (a The index ranges from 0 to 6, with higher and therefore receives a score of 0 on score of 1). And any creditor is allowed values indicating more advantageous the reorganization proceedings index. to challenge a decision of the insolvency treatment of the debtor’s assets from In Estonia, another example, only representative to approve all claims if the perspective of the company’s stake- creditors whose rights are affected by this decision affects the creditor’s rights holders. In Mozambique, for example, the reorganization plan are allowed to (a score of 1). Adding these numbers debtors can continue essential contracts vote (a score of 1). The reorganization gives Iceland a score of 2 on the creditor (a score of 1) and reject burdensome plan divides creditors into classes, participation index. ones (a score of 1) during insolvency each class votes separately and credi- proceedings. The insolvency framework tors within the same class are treated Strength of insolvency allows avoidance of preferential transac- equally (a score of 1). But there are no framework index tions (a score of 1) and undervalued ones provisions requiring that the return to The strength of insolvency framework (a score of 1). But the insolvency frame- dissenting creditors be equal to what index is the sum of the scores on the work contains no provisions allowing they would have received in liquidation commencement of proceedings index, post-commencement finance (a score (a score of 0). Adding these numbers management of debtor’s assets index, of 0) or granting priority to such finance gives Estonia a score of 2 on the reor- reorganization proceedings index and (a score of 0). Adding these numbers ganization proceedings index. creditor participation index. The index gives Mozambique a score of 4 on the ranges from 0 to 16, with higher values management of debtor’s assets index. Creditor participation index indicating insolvency legislation that is The creditor participation index has four better designed for rehabilitating viable Reorganization proceedings components: firms and liquidating nonviable ones. index ƒ Whether creditors appoint the insol- The reorganization proceedings index has vency representative or approve, REFORMS three components: ratify or reject the appointment of the The resolving insolvency indicator set ƒ Whether the reorganization plan is insolvency representative. A score of 1 tracks changes related to the efficiency voted on only by the creditors whose is assigned if yes; 0 if no. and quality of insolvency framework 122 DOING BUSINESS 2019 every year. Depending on the impact on impact is still reflected on the most quality such as the availability of mater- the data, certain changes are classified updated indicators. nity leave, paid sick leave and the equal as reforms and listed in the summaries of treatment of men and women at the Doing Business reforms in 2017/18 section Third, occasionally the resolving insol- workplace (figure 8.23). of the report in order to acknowledge the vency indicator set will acknowledge implementation of significant changes. legislative changes with no current The report does not present rankings of Reforms are divided into two types: those impact on the data as reforms. This economies on these indicators or include that make it easier to do business and option is typically reserved to legisla- this indicator set in the aggregate score those changes that make it more difficult tive changes of exceptional magnitude or ranking on the ease of doing business. to do business. The resolving insolvency such as sizeable revisions of corporate indicator set uses three criteria to recog- insolvency laws. Doing Business 2019 presents detailed nize a reform. data for the labor market regulation This methodology was developed by Djankov, indicators on the Doing Business website First, all changes to laws and regulations Hart and others (2008) and is adopted here (http://www.doingbusiness.org) . The that have any impact on the economy’s with several changes. The strength of insol- data on labor market regulation are based score on the strength of insolvency vency framework index was introduced in on a detailed questionnaire on employ- framework index are classified as reforms. Doing Business 2015. The good practices ment regulations that is completed Examples of reforms impacting the tested in this index were developed on the by local lawyers and public officials. strength of insolvency framework index basis of the World Bank’s Principles for Employment laws and regulations as well include changes in the commencement Effective Insolvency and Creditor/Debtor as secondary sources are reviewed to standard for insolvency proceedings, the Regimes (World Bank 2011) and the United ensure accuracy. introduction of reorganization procedures Nations Commission on International Trade for the first time and measures to regu- Law’s Legislative Guide on Insolvency To make the data comparable across late post-commencement credit and its Law (UNCITRAL 2004). economies, several assumptions about priority. Changes affecting the strength the worker and the business are used. of insolvency framework index can be different in magnitude and scope and LABOR MARKET Assumptions about the worker still be considered a reform. For example, REGULATION The worker: implementing a post-commencement ƒ Is a cashier in a supermarket or credit provision and designating it with Doing Business studies the flexibility of grocery store, age 19, with one year of certain priorities represents a reform with regulation of employment, specifically as work experience.9 a potential 2-point increase in the index, it relates to the areas of hiring, working ƒ Is a full-time employee. while changing the commencement hours and redundancy. Doing Business ƒ Is not a member of the labor union, standard from the balance sheet test to also measures several aspects of job unless membership is mandatory. the liquidity test represents a reform with a 0.5-point increase in the index. FIGURE 8.23 What do the labor market regulation indicators cover? Second, changes that have an impact on 2. Working the time, cost or outcome of insolvency hours proceedings may also be classified as reforms depending on the magnitude of the changes. According to the resolving 1. Hiring 3. Redundancy insolvency methodology any update in legislation leading to a change of 2% or more on the score gap, except when the change is the result of automatic official fee indexation to a price or wage index (for more details, see the chapter 4. Job on the ease of doing business score and quality ease of doing business ranking) of the recovery rate indicator is classified as a reform. Changes with lower impact are not classified as reforms but their DATA NOTES 123 Assumptions about the business TABLE 8.19 What do the labor market regulation indicators measure? The business: Employment ƒ Is a limited liability company (or the equivalent in the economy). Hiring ƒ Operates a supermarket or grocery Whether fixed-term contracts are prohibited for permanent tasks store in the economy’s largest busi- Maximum duration of fixed-term contracts (in months), including renewals ness city. For 11 economies the data Maximum length of probationary period (in months) for permanent employees are also collected for the second Minimum wage for a cashier, age 19, with one year of work experience (US$/month) largest business city (table 8A.1). Ratio of minimum wage to value added per worker ƒ Has 60 employees. Working hours ƒ Is subject to collective bargaining agreements if such agreements cover Maximum number of working days per week more than 50% of the food retail Premium for night work, work on weekly rest day and overtime work (% of hourly pay) sector and apply even to firms that Whether there are restrictions on night work, weekly holiday work and overtime work are not party to them. Whether nonpregnant and nonnursing women can work the same night hours as men ƒ Abides by every law and regulation Paid annual vacation days for workers with 1 year of tenure, 5 years of tenure and 10 years of tenure but does not grant workers more Redundancy benefits than those mandated by law, regulation or (if applicable) collective Whether redundancy is allowed as grounds for termination bargaining agreements. Whether third-party notification is required for termination of a redundant worker or group of workers Whether third-party approval is required for termination of a redundant worker or group of workers Employment Whether employer is obligated to reassign or retrain workers prior to making them redundant and to Data on employment cover three areas: follow priority rules for redundancy and reemployment hiring, working hours and redundancy Redundancy cost (weeks of salary) (table 8.19). Notice requirements and severance payments due when terminating a redundant worker, expressed in weeks of salary Data on hiring cover five questions: Job quality (i) whether fixed-term contracts are Whether the law mandates equal remuneration for work of equal value prohibited for permanent tasks; (ii) Whether the law mandates nondiscrimination based on gender in hiring the maximum cumulative duration of Whether the law mandates paid or unpaid maternity leave fixed-term contracts; (iii) the length of Minimum length of paid maternity leave (calendar days) the maximum probationary period (in Whether employees on maternity leave receive 100% of wages months) for permanent employees; (iv) the minimum wage for a cashier, age 19, Availability of five fully paid days of sick leave a year with one year of work experience; and Whether unemployment protection is available after one year of employment (v) the ratio of the minimum wage to the Minimum duration of contribution period (in months) required for unemployment protection average value added per worker.10 Data on working hours cover nine ques- average paid annual leave for workers (v) whether the employer needs approval tions: (i) the maximum number of with one year of tenure, five years of from a third party to terminate a group working days allowed per week; (ii) the tenure and 10 years of tenure. of nine redundant workers; (vi) whether premium for night work (as a percentage the law requires the employer to reas- of hourly pay); (iii) the premium for work Data on redundancy cover eight ques- sign or retrain a worker before making on a weekly rest day (as a percentage of tions: (i) whether redundancy is allowed the worker redundant; (vii) whether hourly pay); (iv) the premium for over- as a basis for terminating workers; (ii) priority rules apply for redundancies; time work (as a percentage of hourly whether the employer needs to notify and (viii) whether priority rules apply for pay); (v) whether there are restrictions a third party (such as a government reemployment. on night work; (vi) whether nonpregnant agency) to terminate one redundant and non-nursing women can work the worker; (iii) whether the employer needs Redundancy cost same night hours as men; (vii) whether to notify a third party to terminate a group Redundancy cost measures the cost of there are restrictions on work on a weekly of nine redundant workers; (iv) whether advance notice requirements and sever- rest day; (viii) whether there are restric- the employer needs approval from a third ance payments due when terminating a tions on overtime work; and (ix) the party to terminate one redundant worker; redundant worker, expressed in weeks 124 DOING BUSINESS 2019 of salary. The average value of notice summary. Changes in minimum wages the total tax and contribution rate to the power of 0.8. requirements and severance payments are reflected in the Doing Business data 7. The economies for which a multiple of three applicable to a worker with one year but not acknowledged in the reform times income per capita has been used are of tenure, a worker with five years summary. The introduction of maternity Honduras; Mozambique; West Bank and Gaza; and Zimbabwe. Those for which a and a worker with 10 years is consid- leave or an increase in the duration of multiple of two times income per capita ered. One month is recorded as 4 and maternity leave would be acknowledged has been used are Belize; Benin; Bosnia and 1/3 weeks. in the reform summary. Occasionally the Herzegovina; Burkina Faso; the Central African Republic; Chad; Fiji; Guatemala; Haiti, Kenya; labor market regulation indicator set will Lesotho; Madagascar; the Federated States Job quality acknowledge legislative changes in areas of Micronesia; Morocco; Nepal; Nicaragua; Doing Business introduced new data on not directly measured by the indicators. Niger; Nigeria; the Philippines; the Solomon Islands; South Africa; South Sudan; Tanzania; job quality in 2015. Doing Business 2019 This option is reserved for legislative Togo; Vanuatu; and Zambia. covers the following eight questions on changes of exceptional magnitude, such 8. To identify the trading partners and export job quality: (i) whether the law mandates as the introduction of a new labor code. product for each economy, Doing Business collected data on trade flows for the most equal remuneration for work of equal recent four-year period from international value; (ii) whether the law mandates The data details on labor market regu- databases such as the United Nations nondiscrimination based on gender in lation can be found for each economy Commodity Trade Statistics Database (UN Comtrade). For economies for which trade flow hiring; (iii) whether the law mandates at http://www.doingbusiness.org. The data were not available, data from ancillary paid or unpaid maternity leave;11 (iv) Doing Business website also provides government sources (various ministries and the minimum length of paid maternity historical data sets. The methodology was departments) and World Bank Group country offices were used to identify the export product leave (in calendar days);12 (v) whether developed by Botero and others (2004). and natural trading partners. employees on maternity leave receive Doing Business 2019 does not present 9. The case study assumption that the worker is 100% of wages;13 (vi) the availability of rankings of economies on the labor market 19 years old with one year of work experience is considered only for the calculation of the five fully paid days of sick leave a year; regulation indicators. minimum wage. For all other questions where (vii) whether a worker is eligible for the tenure of the worker is relevant, Doing an unemployment protection scheme Business collects data for workers with one, five and 10 years of tenure. after one year of service; and (viii) the NOTES 10. The average value added per worker is the minimum duration of the contribution ratio of an economy’s income per capita to the period (in months) required for unem- working-age population as a percentage of the 1. These are Bangladesh, Brazil, China, India, total population. ployment protection. Indonesia, Japan, Mexico, Nigeria, Pakistan, 11. If no maternity leave is mandated by law, Russia and the United States. parental leave is measured if applicable. 2. This correction rate reflects changes that 12. The minimum number of days that legally REFORMS exceed 5% up or down. have to be paid by the government, the The labor market regulation indicator 3. This matter is usually regulated by stock employer or both. If no maternity leave is set tracks changes in labor rules every exchange or securities laws. Points are mandated by law, parental leave is measured awarded only to economies with more if applicable. year. Depending on the impact on the than 10 listed firms in their most important 13. If no maternity leave is mandated by law, data, certain changes are classified as stock exchange. parental leave is measured if applicable. reforms and listed in the summaries 4. When evaluating the regime of liability for company directors for a prejudicial related- of Doing Business reforms in 2017/18 party transaction, Doing Business assumes section of the report in order to acknowl- that the transaction was duly disclosed and edge the implementation of significant approved. Doing Business does not measure director liability in the event of fraud. changes. Examples include a change in 5. PwC refers to the network of member firms of the maximum duration of fixed-term PricewaterhouseCoopers International Limited contracts, regulation of weekly holiday (PwCIL) or, as the context requires, individual member firms of the PwC network. Each work, redundancy rules, notice require- member firm is a separate legal entity and does ments and severance payments for not act as agent of PwCIL or any other member redundant workers, introduction of firm. PwCIL does not provide any services to clients. PwCIL is not responsible or liable for unemployment insurance and laws that the acts or omissions of any of its member mandate gender nondiscrimination in firms nor can it control the exercise of their hiring and equal remuneration for work professional judgment or bind them in any way. No member firm is responsible or liable for the of equal value in line with International acts or omissions of any other member firm nor Labor Organization (ILO) standards. The can it control the exercise of another member introduction of a minimum wage in the firm’s professional judgment or bind another member firm or PwCIL in any way. private sector is recognized as a major 6. The nonlinear score for the total tax and reform and acknowledged in the reform contribution rate is equal to the score for DATA NOTES 125 TABLE 8A.1 Cities covered in each economy by the Doing Business report Economy City or cities Economy City or cities Economy City or cities Economy City or cities Economy City or cities Afghanistan Kabul Congo, Rep. Brazzaville Indonesia Jakarta, Montenegro Podgorica Solomon Honiara Surabaya Islands Albania Tirana Costa Rica San José Iran, Islamic Tehran Morocco Casablanca Somalia Mogadishu Rep. Algeria Algiers Côte d’Ivoire Abidjan Iraq Baghdad Mozambique Maputo South Africa Johannesburg Angola Luanda Croatia Zagreb Ireland Dublin Myanmar Yangon South Sudan Juba Antigua and St. John’s Cyprus Nicosia Israel Tel Aviv Namibia Windhoek Spain Madrid Barbuda Argentina Buenos Aires Czech Prague Italy Rome Nepal Kathmandu Sri Lanka Colombo Republic Armenia Yerevan Denmark Copenhagen Jamaica Kingston Netherlands Amsterdam St. Kitts and Basseterre Nevis Australia Sydney Djibouti Djibouti Ville Japan Tokyo, Osaka New Zealand Auckland St. Lucia Castries Austria Vienna Dominica Roseau Jordan Amman Nicaragua Managua St. Vincent Kingstown and the Grenadines Azerbaijan Baku Dominican Santo Kazakhstan Almaty Niger Niamey Sudan Khartoum Republic Domingo Bahamas, Nassau Ecuador Quito Kenya Nairobi Nigeria Lagos, Kano Suriname Paramaribo The Bahrain Manama Egypt, Arab Cairo Kiribati Tarawa Norway Oslo Sweden Stockholm Rep. Bangladesh Dhaka, El Salvador San Salvador Korea, Rep. Seoul Oman Muscat Switzerland Zurich Chittagong Barbados Bridgetown Equatorial Malabo Kosovo Pristina Pakistan Karachi, Syrian Arab Damascus Guinea Lahore Republic Belarus Minsk Eritrea Asmara Kuwait Kuwait City Palau Koror Taiwan, Taipei China Belgium Brussels Estonia Tallinn Kyrgyz Bishkek Panama Panama City Tajikistan Dushanbe Republic Belize Belize City Eswatini Mbabane Lao PDR Vientiane Papua New Port Moresby Tanzania Dar es Salaam Guinea Benin Cotonou Ethiopia Addis Ababa Latvia Riga Paraguay Asunción Thailand Bangkok Bhutan Thimphu Fiji Suva Lebanon Beirut Peru Lima Timor-Leste Dili Bolivia La Paz Finland Helsinki Lesotho Maseru Philippines Quezon City Togo Lomé Bosnia and Sarajevo France Paris Liberia Monrovia Poland Warsaw Tonga Nuku’alofa Herzegovina Botswana Gaborone Gabon Libreville Libya Tripoli Portugal Lisbon Trinidad Port of Spain and Tobago Brazil São Paulo, Gambia, The Banjul Lithuania Vilnius Puerto Rico San Juan Tunisia Tunis Rio de Janeiro (U.S.) Brunei Bandar Seri Georgia Tbilisi Luxembourg Luxembourg Qatar Doha Turkey Istanbul Darussalam Begawan Bulgaria Sofia Germany Berlin Macedonia, Skopje Romania Bucharest Uganda Kampala FYR Burkina Ouagadougou Ghana Accra Madagascar Antananarivo Russian Moscow, Ukraine Kiev Faso Federation St. Petersburg Burundi Bujumbura Greece Athens Malawi Blantyre Rwanda Kigali United Arab Dubai Emirates Cabo Verde Praia Grenada St. George’s Malaysia Kuala Lumpur Samoa Apia United London Kingdom Cambodia Phnom Penh Guatemala Guatemala Maldives Malé San Marino San Marino United New York City, City States Los Angeles Cameroon Douala Guinea Conakry Mali Bamako São Tomé São Tomé Uruguay Montevideo and Príncipe Canada Toronto Guinea- Bissau Malta Valletta Saudi Riyadh Uzbekistan Tashkent Bissau Arabia Central Bangui Guyana Georgetown Marshall Majuro Senegal Dakar Vanuatu Port-Vila African Islands Republic Chad N’Djamena Haiti Port-au-Prince Mauritania Nouakchott Serbia Belgrade Venezuela, RB Caracas Chile Santiago Honduras Tegucigalpa Mauritius Port Louis Seychelles Victoria Vietnam Ho Chi Minh City China Shanghai, Hong Kong Hong Kong Mexico Mexico City, Sierra Freetown West Bank Ramallah Beijing SAR, China SAR Monterrey Leone and Gaza Colombia Bogotá Hungary Budapest Micronesia, Island of Singapore Singapore Yemen, Rep. Sana’a Fed. Sts. Pohnpei Comoros Moroni Iceland Reykjavik Moldova Chi¸sin˘ au Slovak Bratislava Zambia Lusaka Republic Congo, Dem. Kinshasa India Mumbai, Delhi Mongolia Ulaanbaatar Slovenia Ljubljana Zimbabwe Harare Rep. DOING BUSINESS 2019 Ease of Doing Business Score and Ease of Doing Business Ranking The Doing Business report presents results for two aggregate measures: the ease of doing business score (formerly called the distance to frontier score) and the ease of doing business ranking, which is based on the ease of doing business score. The ease of doing business ranking compares economies with one another; the ease of doing business score benchmarks economies with respect to regulatory best practice, showing the absolute distance to the best regulatory performance on each Doing Business indicator. When compared across years, the ease of doing business score shows how much the regulatory environment for local entrepreneurs in an economy has changed over time in absolute terms, while the ease of doing business ranking can show only how much the regulatory environment has changed relative to that in other economies. EASE OF DOING BUSINESS component indicators are normalized SCORE to a common unit where each of the 41 component indicators y (except for The ease of doing business score the total tax and contribution rate) is captures the gap between an economy’s rescaled using the linear transforma- performance and a measure of best tion (worst − y)/(worst − best). In this practice across the entire sample of 41 formulation the highest score represents indicators for 10 Doing Business topics the best regulatory performance on the (the labor market regulation indicators indicator across all economies since are excluded). For starting a business, 2005 or the third year in which data for example, New Zealand and Georgia for the indicator were collected. Both have the lowest number of procedures the best regulatory performance and required (1). New Zealand also holds the the worst regulatory performance are shortest time to start a business (0.5 established every five years based on days), while Slovenia has the lowest cost the Doing Business data for the year in (0.0). Australia, Colombia and 115 other which they are established and remain economies have no paid-in minimum at that level for the five years regardless capital requirement (table 9.1). of any changes in data in interim years. Thus an economy may establish the best Calculation of the ease of doing regulatory performance for an indicator business score even though it may not have the highest Calculating the ease of doing business score in a subsequent year. Conversely, score for each economy involves two an economy may score higher than main steps. In the first step individual the best regulatory performance if the EASE OF DOING BUSINESS SCORE AND EASE OF DOING BUSINESS RANKING 127 TABLE 9.1 Which economies set the best regulatory performance? Best Worst regulatory regulatory Topic and indicator Economy establishing best regulatory performance performance performance Starting a business Procedures (number) Georgia; New Zealand 1 18a Time (days) New Zealand 0.5 100b Cost (% of income per capita) Slovenia 0.0 200.0b c Minimum capital (% of income per capita) Australia; Colombia 0.0 400.0b Dealing with construction permits Procedures (number) No economy was a best performer as of May 1, 2018. 5 30a Time (days) No economy was a best performer as of May 1, 2018. 26 373b Cost (% of warehouse value) No economy was a best performer as of May 1, 2018. 0.0 20.0b Building quality control index (0–15) Luxembourg; New Zealand; United Arab Emirates 15 0d Getting electricity Procedures (number) Germany; Republic of Korea; United Kingdome 3 9a Time (days) Republic of Korea; St. Kitts and Nevis; United Arab Emirates 18 248b Cost (% of income per capita) China; Japan; United Arab Emirates 0.0 8,100.0b f Reliability of supply and transparency of tariffs index (0–8) Belgium; Ireland; Malaysia 8 0d Registering property Procedures (number) Georgia; Norway; Portugal; Sweden 1 13a Time (days) Georgia; New Zealand 1 210b Cost (% of property value) Saudi Arabia 0.0 15.0b Quality of land administration index (0–30) No economy has reached the best performance yet. 30 0d Getting credit Strength of legal rights index (0–12) Montenegro; Puerto Rico (U.S.)g 12 0d h Depth of credit information index (0–8) Ecuador; United Kingdom 8 0d Protecting minority investors Extent of disclosure index (0–10) China; Malaysiai 10 0d Extent of director liability index (0–10) Cambodia; Kenya 10 0d Ease of shareholder suits index (0–10) Djibouti 10 0d Extent of shareholder rights index (0–10) India; Kazakhstan 10 0d Extent of ownership and control index (0–10) No economy has reached the best performance yet. 10 0d Extent of corporate transparency index (0–10) Azerbaijan; France; Lithuania; Norway; Saudi Arabia; 10 0d Taiwan, China Paying taxes Payments (number per year) Hong Kong SAR, China; Saudi Arabia 3 63b Time (hours per year) Singapore 49j 696b k l Total tax and contribution rate (% of profit) Canada; Singapore 26.1 84.0b Postfiling index (0–100) No economy with both CIT and VAT has reached the best 100 0 performance yet. Time to comply with VAT refund (hours) Croatia; Netherlandsm 0 50b Time to obtain VAT refund (weeks) Austria; Estonia 3.2 55b Time to comply with corporate income tax correction Lithuania; Portugaln 1.5 56b (hours) Time to complete a corporate income tax correction Sweden; United Stateso No CIT audit 32b (weeks) (continued) 128 DOING BUSINESS 2019 TABLE 9.1 Which economies set the best regulatory performance? (continued) Best Worst regulatory regulatory Topic and indicator Economy establishing best regulatory performance performance performance Trading across borders Time to export Documentary compliance (hours) Canada; Poland; Spainp 1q 170b Border compliance (hours) Austria; Belgium; Hong Kong SAR, Chinar 1q 160b Cost to export Documentary compliance (US$) Hungary; Luxembourg; Norways 0 400b Border compliance (US$) France; Netherlands; Portugalt 0 1,060b Time to import Documentary compliance (hours) Republic of Korea; Latvia; Maltau 1q 240b v q Border compliance (hours) Bulgaria; France; Germany 1 280b Cost to import Documentary compliance (US$) Iceland; Latvia; United Kingdomw 0 700b Border compliance (US$) Armenia; Denmark; Estoniax 0 1,200b Enforcing contracts Time (days) No economy was a best performer as of May 1, 2018. 120 1,340b Cost (% of claim) No economy was a best performer as of May 1, 2018. 0.1 89.0b Quality of judicial processes index (0–18) No economy has reached the best performance yet. 18 0d Resolving insolvency Recovery rate (cents on the dollar) No economy was a best performer as of May 1, 2018. 92.9 0d Strength of insolvency framework index (0–16) No economy has reached the best performance yet. 16 0d Source: Doing Business database. a. Worst performance is defined as the 99th percentile among all economies in the Doing Business sample. b. Worst performance is defined as the 95th percentile among all economies in the Doing Business sample. c. Another 115 economies also have a paid-in minimum capital requirement of 0.0. d. Worst performance is the worst value recorded. e. In 23 other economies it takes no more than 3 procedures to get an electricity connection. f. Another 24 economies score 8 out of 8 on the reliability of supply and transparency of tariffs index. g. Three additional economies score 12 out of 12 on the strength of legal rights index. h. Another 40 economies score 8 out of 8 on the depth of credit information index. i. Another 11 economies score 10 out of 10 on the extent of disclosure index. j. Defined as the lowest time recorded among all economies in the Doing Business sample that levy the three major taxes: profit tax, labor taxes and mandatory contributions, and VAT or sales tax. k. Another 30 economies have a total tax and contribution rate equal to or lower than 26.1% of profit. l. Defined as the highest total tax and contribution rate among the 15% of economies with the lowest total tax and contribution rate in the Doing Business sample for all years included in the analysis up to and including Doing Business 2015. m. Another eight economies also have a compliance time for VAT refund of 0 hours. n. Another 11 economies also have a compliance time for corporate income tax audit of no more than 1.5 hours. o. Another 94 economies also do not impose a corporate income tax audit. p. Another 23 economies also have a documentary compliance time to export of no more than 1 hour. q. Defined as 1 hour even though in many economies the time is less. r. Another 16 economies also have a border compliance time to export of no more than 1 hour. s. Another 17 economies also have a documentary compliance cost to export of 0.0. t. Another 16 economies also have a border compliance cost to export of 0.0. u. Another 27 economies also have a documentary compliance time to import of no more than 1 hour. v. Another 22 economies also have a border compliance time to import of no more than 1 hour. w. Another 27 economies also have a documentary compliance cost to import of 0.0. x. Another 25 economies also have a border compliance cost to import of 0.0. EASE OF DOING BUSINESS SCORE AND EASE OF DOING BUSINESS RANKING 129 economy reforms after the best regula- number of payments to pay taxes, and and strength of insolvency framework tory performance is set. For example, the the time and cost indicators), and the index) and the recovery rate (figure 9.1). best regulatory performance for the time 99th percentile is used for number of to get electricity is set at 18 days. In the procedures. No outlier is removed for In the second step for calculating the Republic of Korea it now takes 13 days to component indicators bound by defini- ease of doing business score, the scores get electricity while in the United Arab tion or construction, including legal index obtained for individual indicators for Emirates it takes just 10 days. Although scores (such as the depth of credit infor- each economy are aggregated through the two economies have different times, mation index, extent of disclosure index simple averaging into one score, first both economies score 100 on the time to get electricity because they have exceeded the threshold of 18 days. FIGURE 9.1 How are scores calculated for indicators? A time-and-motion topic: getting electricity For scores such as those on the strength Getting electricity of legal rights index or the quality of land score for procedures administration index, the best regula- 100 Best regulatory performance tory performance is set at the highest Best regulatory possible value (although no economy performance: 3 procedures has yet reached that value in the case of 80 the latter). For the total tax and contri- bution rate, consistent with the use of 60 a threshold in calculating the rankings on this indicator, the best regulatory performance is defined as the total tax 40 and contribution rate at the 15th percen- tile of the overall distribution for all Worst regulatory years included in the analysis up to and 20 performance (99th percentile): including Doing Business 2015. For the 9 procedures time to pay taxes, the best regulatory performance is defined as the lowest 0 0 1 2 3 4 5 6 7 8 9 10 time recorded among all economies Procedures (number) that levy the three major taxes: profit tax, labor taxes and mandatory contri- A legal topic: protecting minority investors butions, and value added tax (VAT) Protecting minority investors or sales tax. For the different times to score for extent of disclosure index trade across borders, the best regulatory 100 Best regulatory performance performance is defined as 1 hour even though in many economies the time is less than that. 80 In the same formulation, to mitigate the effects of extreme outliers in the distri- 60 Best regulatory butions of the rescaled data for most performance: component indicators (very few econo- 10 points 40 mies need 700 days to complete the procedures to start a business, but many need 9 days), the worst performance is 20 calculated after the removal of outliers. Worst regulatory performance: The definition of outliers is based on the 0 points distribution for each component indi- 0 cator. To simplify the process two rules 0 1 2 3 4 5 6 7 8 9 10 Extent of disclosure index (0–10) were defined: the 95th percentile is used for the indicators with the most dispersed distributions (including minimum capital, Source: Doing Business database. 130 DOING BUSINESS 2019 for each topic and then across all 10 tax and contribution rate than it would acknowledges the need of economies to topics: starting a business, dealing with have had before this approach was collect taxes from firms. construction permits, getting electricity, adopted in Doing Business 2015 (line B is registering property, getting credit, smaller than line A in figure 9.2). And for Calculation of scores for protecting minority investors, paying economies with an extreme total tax and economies with two cities taxes, trading across borders, enforcing contribution rate (a rate that is very high covered contracts and resolving insolvency. More relative to the average), an increase has For each of the 11 economies in which complex aggregation methods—such as a greater impact on both these scores Doing Business collects data for the principal components and unobserved than it would have had before (line D is second largest business city as well as components—yield a ranking nearly bigger than line C in figure 9.2). the largest one, the score is calculated as identical to the simple average used the population-weighted average of the by Doing Business.1 Thus Doing Business The nonlinear transformation is not based scores for these two cities (table 9.2). uses the simplest method: weighting all on any economic theory of an “optimal tax This is done for the aggregate ease of topics equally and, within each topic, rate” that minimizes distortions or maxi- doing business score, the scores for each giving equal weight to each of the mizes efficiency in an economy’s overall topic and the scores for all the compo- topic components.2 tax system. Instead, it is mainly empirical nent indicators for each topic. in nature. The nonlinear transformation An economy’s score is indicated on a along with the threshold reduces the bias Variability of economies’ scores scale from 0 to 100, where 0 represents in the indicator toward economies that across topics the worst regulatory performance and do not need to levy significant taxes on Each Doing Business topic measures a 100 the best regulatory performance. companies like the Doing Business stan- different aspect of the business regu- All score calculations are based on a dardized case study company because latory environment. The scores and maximum of five decimals. However, they raise public revenue in other ways— associated rankings of an economy can topic ranking calculations and the ease of for example, through taxes on foreign vary, sometimes significantly, across doing business ranking calculations are companies, through taxes on sectors topics. The average correlation coef- based on two decimals. other than manufacturing or from natural ficient between the 10 topics included resources (all of which are outside the in the aggregate ease of doing busi- The difference between an economy’s scope of the methodology). In addition, it ness score is 0.49, and the coefficients score in any previous year and its score in Doing Business 2019 illustrates the extent to which the economy has closed the gap FIGURE 9.2 How the nonlinear transformation affects the paying taxes score for the between its score and the best regulatory total tax and contribution rate performance over time. In any given year Paying taxes score for total the score measures how far an economy tax and contribution rate is from the best regulatory performance 100 Best regulatory performance at that time. 80 B Treatment of the total tax and A contribution rate 60 The total tax and contribution rate component of the paying taxes topic enters the score calculation in a different 40 D way than any other indicator. The score C obtained for the total tax and contribu- 20 tion rate is transformed in a nonlinear fashion before it enters the score for 0 paying taxes. As a result of the nonlinear 0 10 20 30 40 50 60 70 80 90 100 transformation, an increase in the total Total tax and contribution rate (% of profit) tax and contribution rate has a smaller Linear paying taxes score for Nonlinear paying taxes score for total tax and contribution rate total tax and contribution rate impact on the score for the total tax and contribution rate—and therefore Source: Doing Business database. on the score for paying taxes—for Note: The nonlinear paying taxes score for the total tax and contribution rate is equal to the paying taxes score for economies with a below-average total the total tax and contribution rate to the power of 0.8. EASE OF DOING BUSINESS SCORE AND EASE OF DOING BUSINESS RANKING 131 TABLE 9.2 Weights used in calculating Figure 2.1 in the chapter About Doing for classifying changes as reforms, see the scores for economies with two Business illustrates the degree of vari- the data notes. cities covered ability for each economy’s performance Economy City Weight (%) across the different areas of business Economies improving the most regulation covered by Doing Business. The across three or more Doing Bangladesh Dhaka 78 figure draws attention to economies with Business topics in 2017/18 Chittagong 22 a particularly uneven performance by Doing Business 2019 uses a simple method Brazil São Paulo 61 showing, for each economy, the distance to calculate which economies improved Rio de Janeiro 39 between the average of its highest three the ease of doing business the most. First, China Shanghai 55 scores and the average of its lowest three it selects the economies that in 2017/18 Beijing 45 across the 10 topics included in this implemented regulatory reforms making year’s aggregate ease of doing business it easier to do business in three or more India Mumbai 47 score. While a relatively small distance of the 10 topics included in this year’s Delhi 53 between these two averages suggests a aggregate ease of doing business score.3 Indonesia Jakarta 78 broadly consistent approach across the Forty-six economies meet this crite- Surabaya 22 areas of business regulation measured by rion: Afghanistan; Armenia; Azerbaijan; Japan Tokyo 65 Doing Business, a relatively large distance Brazil; Brunei Darussalam; Burundi; Osaka 35 suggests a more uneven approach, with Chad; China; the Democratic Republic Mexico Mexico City 83 greater room for improvement in some of Congo; Côte d’Ivoire; Djibouti; the areas than in others. Arab Republic of Egypt; Ethiopia; France; Monterrey 17 Gabon; Georgia; Guinea; India; Indonesia; Nigeria Lagos 77 Variation in performance across topics is Jordan; Kazakhstan; Kenya; Kosovo; the Kano 23 not at all unusual. It reflects differences Kyrgyz Republic; Lithuania; Madagascar; Pakistan Karachi 65 in the degree of priority that govern- Malaysia; Mauritania; Mauritius; Lahore 35 ment authorities give to particular areas Morocco; Niger; Nigeria; Pakistan; the Russian Moscow 70 of business regulation reform and in the Russian Federation; Rwanda; Saudi Federation ability of different government agen- Arabia; Sri Lanka; Sudan; Thailand; St. Petersburg 30 cies to deliver tangible results in their Togo; Tunisia; Turkey; the United Arab United States New York City 60 area of responsibility. Emirates; Uzbekistan; Vietnam; and Los Angeles 40 Zimbabwe. Second, Doing Business sorts Source: United Nations, Department of Economic and Change in the score gap these economies on the increase in their Social Affairs, Population Division, World Urbanization Prospects, 2014 Revision, “File 12: Population of Many topics use the magnitude of the ease of doing business score over the Urban Agglomerations with 300,000 Inhabitants or change in their score gap to classify previous year and the scores for both More in 2014, by Country, 1950–2030 (thousands),” http://esa.un.org/unpd/wup/CD-ROM/Default.aspx. changes as reforms. The change in the years are calculated using the same score gap is defined as (scoreprior year macroeconomic data (such as income between 2 topics range from 0.34 – scorecurrent year)/(100 – scoreprior year), per capita and currency conversion (between getting credit and paying where “score” is the aggregate score rates) to remove the effect of changes in taxes) to 0.63 (between getting elec- for the specific topic. For indicators these variables. tricity and trading across borders; and using macroeconomic variables, such also between dealing with construction as the cost of starting a business as a Selecting the economies that imple- permits and getting electricity). These percentage of income per capita, the mented regulatory reforms in at least correlations suggest that economies macroeconomic data for the prior year three topics and had the biggest improve- rarely score universally well or univer- are used to control for exogenous factors ments in their ease of doing business sally badly on Doing Business topics such as a change in income per capita. scores is intended to highlight econo- (table 9.3). For example, in 2017/18 Algeria reduced mies with ongoing, broad-based reform the time to trade across borders, resulting programs. The improvement in the ease Consider the example of Portugal. Its in an improvement in Algeria’s aggregate of doing business score is used to identify aggregate ease of doing business score score for trading across borders from the top improvers because this allows a is 76.55. It scores 90.89 for starting a 27.74 to 38.43. This reduced the score focus on the absolute improvement—in business and 100.00 for trading across gap for Algeria by (27.74 – 38.43)/(100 contrast with the relative improvement borders, but only 60.00 for protecting – 27.74) or 14.79% on trading across shown by a change in rankings—that minority investors and 45.00 for borders in Doing Business 2019. For a economies have made in their regulatory getting credit. complete discussion of the methodology environment for business. 132 DOING BUSINESS 2019 TABLE 9.3 Correlations between economy scores for Doing Business topics Dealing with Protecting Trading construction Getting Registering Getting minority Paying across Enforcing Resolving permits electricity property credit investors taxes borders contracts insolvency Starting a business 0.49 0.51 0.40 0.40 0.58 0.54 0.42 0.38 0.49 Dealing with 0.63 0.48 0.41 0.46 0.46 0.51 0.39 0.41 construction permits Getting electricity 0.50 0.45 0.52 0.57 0.63 0.51 0.56 Registering property 0.47 0.53 0.51 0.51 0.61 0.53 Getting credit 0.56 0.34 0.42 0.38 0.53 Protecting minority 0.48 0.42 0.47 0.61 investors Paying taxes 0.55 0.50 0.44 Trading across borders 0.50 0.55 Enforcing contracts 0.46 Source: Doing Business database. EASE OF DOING BUSINESS NOTES RANKING 1. See Djankov and others 2005. Principal components and unobserved components The ease of doing business ranking methods yield a ranking nearly identical ranges from 1 to 190. The ranking of to that from the simple average method economies is determined by sorting the because both these methods assign roughly equal weights to the topics, since the aggregate ease of doing business scores, pairwise correlations among topics do not rounded to two decimals. differ much. An alternative to the simple average method is to give different weights to the topics, depending on which are considered of more or less importance in the context of a specific economy. 2. For getting credit, indicators are weighted proportionally, according to their contribution to the total score, with a weight of 60% assigned to the strength of legal rights index and 40% to the depth of credit information index. Indicators for all other topics are assigned equal weights. 3. Changes making it more difficult to do business are subtracted from the total number of those making it easier to do business. DOING BUSINESS 2019 Summaries of Doing Business Reforms in 2017/18 Doing Business reforms affecting all and law manual with clear rules and sets of indicators included in this year’s guidelines on tax audit, and by auto- report, implemented from June 2017 to mating the submission of tax returns. May 2018.  Resolving insolvency  Reform making it easier to do business Afghanistan made resolving insolvency easier by improving the continuation  Change making it more difficult to do of the debtor’s business during insol- business vency proceedings, introducing the reorganization procedure and granting Afghanistan creditors greater participation in the proceedings.  Starting a business Afghanistan made starting a business Albania less costly by reducing the fees for  Enforcing contracts business incorporation. Albania made enforcing contracts  Getting credit easier by amending the code of Afghanistan strengthened access to civil procedure to establish a simpli- credit by enacting a new insolvency fied procedure for small claims and law. Secured creditors are now given introduce time standards for certain absolute priority over other claims court events. within insolvency proceedings.  Protecting minority investors Algeria Afghanistan strengthened minor-  Getting electricity ity investor protections by requiring Algeria made the process for getting greater disclosure of transactions an electricity connection easier by with interested parties, easing share- streamlining internal administra- holder suits by extending access to tive processes and by granting new documents and evidence during trial, licenses to vendors selling pre-built increasing shareholders’ rights and substations. role in major corporate decisions,  Trading across borders clarifying ownership and control struc- tures and requiring greater corporate Algeria made importing easier by transparency. implementing joint inspections between control agencies.  Paying taxes Afghanistan made paying taxes easier by adopting a new tax administration Reforms affecting the labor market regulation indicators are included here but do not affect the ranking on the ease of doing business nor the list of economies that improved the most in 2017/18. 134 DOING BUSINESS 2019 Angola  Getting electricity  Getting credit Armenia made getting electricity Azerbaijan strengthened access to  Getting electricity faster by imposing new deadlines for credit by introducing a new secured Angola improved the monitoring procedures to obtain a new electrical transactions law and insolvency law, and regulation of power outages by connection. which implemented a functional beginning to record data for the annual secured transactions system, broad- system average interruption duration  Protecting minority investors ened the scope of assets that can index (SAIDI) and system average Armenia strengthened minority be used as collateral and provided interruption frequency index (SAIFI) investor protections by increasing dis- secured creditors with grounds for for all the outages lasting longer than closure of related-party transactions, relief and time limits during an auto- three minutes (down from 15 minutes clarifying ownership and control struc- matic stay. Azerbaijan also set up a previously). tures and requiring greater corporate unified, modern and notice-based col- transparency. lateral registry, and improved access  Trading across borders to credit information by establishing a  Paying taxes Angola made exporting and importing new credit bureau. easier by implementing an automated Armenia made paying taxes easier by  Protecting minority investors customs data management system, introducing administrative measures ASYCUDA (Automated System for to ease compliance with corporate Azerbaijan strengthened minority Customs Data) World, and by upgrad- income tax, value added tax and labor investor protections by increasing ing its port community system to allow tax rules. shareholders’ rights and role in major for electronic information exchange corporate decisions, clarifying owner-  Enforcing contracts between different parties involved in ship and control structures and requir- the import/export process. Armenia made enforcing contracts ing greater corporate transparency. easier by introducing a simplified  Paying taxes Antigua and Barbuda procedure for small claims and time standards for key court events. Azerbaijan made paying taxes easier  Getting credit by introducing electronic invoicing Antigua and Barbuda improved access Azerbaijan (e-invoicing) and a unified tax return to credit information through the for social security contributions and introduction of regulations that govern  Dealing with construction permits enhancing the online platform for filing the licensing and functioning of credit Azerbaijan made dealing with con- corporate income tax. bureaus in the member states of the struction permits easier by stream-  Trading across borders Eastern Caribbean Currency Union lining its construction permitting (ECCU). process. Construction permits are now Azerbaijan made trading across bor- issued only by the Baku City Executive ders faster by streamlining electronic Argentina Office’s single window. customs procedures and fully imple- menting the “green corridor” gating  Starting a business  Getting electricity system. Argentina made starting a business Azerbaijan improved the reliability of  Resolving insolvency easier by introducing an expedited power supply by investing in grid infra- process for limited liability companies structure and establishing a national Azerbaijan made resolving insolvency that includes company incorporation, regulator to monitor power outages. easier by providing for the avoidance of book legalization, tax and social secu- Azerbaijan also made getting electric- preferential transactions. rity registration. ity faster and less costly by establish- Labor market regulation ing a single window. Armenia Azerbaijan changed regulations pertain-  Registering property ing to the notice period for redundancy  Starting a business Azerbaijan made registering property dismissals and severance payments. Armenia made starting a business easier by increasing the transparency easier by allowing voluntary value of the land administration system. added tax registration at the time of business incorporation. SUMMARIES OF DOING BUSINESS REFORMS IN 2017/18 135 Bahamas, The enforcement of the security interest. allowing the use of in-house or third- Belgium also established a unified and party engineers.  Getting credit modern collateral registry. The Bahamas improved access to Brazil  Resolving insolvency credit information through the intro-  Starting a business duction of regulations that govern the Belgium made resolving insolvency licensing, functioning and regulation of easier by streamlining the insolvency Brazil made starting a business credit bureaus in the country. framework, expanding the scope of the easier by launching online systems law and introducing new preventive for company registration, licensing  Paying taxes measures. and employment notifications. This The Bahamas made paying taxes reform applies to both Rio de Janeiro easier by establishing an online system Benin and São Paulo. for filing and paying value added tax.  Getting credit  Getting electricity Bahrain Benin improved access to credit Brazil (São Paulo) improved the reli- information by launching a new credit ability of electricity by modernizing  Protecting minority investors bureau. its grid network and introducing new Bahrain strengthened minority investor software programs allowing better  Enforcing contracts protections by increasing sharehold- outage management and distribution ers’ rights and role in major decisions, Benin made enforcing contracts easier planning. clarifying ownership and control struc- by adopting a law that regulates all tures and requiring greater corporate aspects of mediation as an alternative  Registering property transparency. dispute resolution mechanism. Brazil (Rio de Janeiro) made registering property more expensive by increasing  Trading across borders Labor market regulation the municipal property transfer tax. Bahrain reduced the time needed to Benin amended its regulations per-  Getting credit import by deploying portal scanners taining to fixed-term contracts. and upgrading the single window Brazil improved access to credit infor- system. Bhutan mation by distributing at least two years of historical data. This reform  Paying taxes applies to both Rio de Janeiro and São Belarus Bhutan made paying taxes easier by Paulo.  Starting a business introducing an online platform for filing  Trading across borders Belarus made starting a business corporate income tax and personal easier by abolishing the requirement income tax returns. Brazil reduced the time required for to register the book of Registry of import documentary compliance by Inspections and allowing its purchase Bolivia introducing electronic certificates of within six months of incorporation. origin. This reform applies to both Rio  Starting a business de Janeiro and São Paulo.  Dealing with construction permits Bolivia made starting a business eas- Labor market regulation Belarus made dealing with construc- ier by eliminating the requirement for tion permits easier by streamlining the name reservation certificates, allowing Brazil changed regulations pertaining process at the one-stop shop. online publication of the deeds and to intermittent work, work scheduling, reducing publication and registration compensation, employee termination Belgium fees at the Ministry of Labor. and union representation. This reform applies to both Rio de Janeiro and São  Getting credit Paulo. Botswana Belgium strengthened access to credit by implementing a new Pledge  Dealing with construction permits Brunei Darussalam Law which allowed security interest Botswana made dealing with con- to automatically attach to the prod- struction permits easier by streamlin-  Starting a business ucts, proceeds and replacements of ing the inspection system through Brunei Darussalam made starting a the original asset, and out-of-court business easier by merging the name 136 DOING BUSINESS 2019 verification into the incorporation insolvency law and introducing new Chad application, expediting incorporation preventive measures. applications and eliminating the prac-  Starting a business tice of stamping share certificates. Cambodia Chad made starting a business easier by allowing registration of the articles  Getting electricity  Dealing with construction permits of association at the one-stop shop. Brunei Darussalam made getting elec- Cambodia made dealing with con-  Registering property tricity easier by reducing the number struction permits less costly by reduc- of procedures needed to obtain a new ing the fees to obtain a building permit. Chad made property registration connection. easier by halving the registration fee.  Getting credit Cameroon  Enforcing contracts Brunei Darussalam improved access  Starting a business Chad made enforcing contracts easier to credit information by starting to Cameroon made starting a business by adopting a law that regulates all provide consumer and commercial easier by publishing notices of com- aspects of mediation as an alternative credit scores to banks and financial pany incorporation online through the dispute resolution mechanism. institutions. one-stop shop. Chile  Enforcing contracts Bulgaria  Starting a business Cameroon made enforcing contracts Labor market regulation easier by adopting a law that regulates Chile made starting a business easier all aspects of mediation as an alterna- by replacing the requirement to print Bulgaria amended its legislation to tive dispute resolution mechanism. and present sealed accounting books extend the duration of the contribu- and invoices to the Internal Revenue tion period that is required before Canada Service with an electronic system. an employee can become eligible for unemployment protection.  Enforcing contracts  Enforcing contracts Canada made enforcing contracts Chile made enforcing contracts easier Burkina Faso easier by introducing an e-system that by introducing an e-system that allows  Enforcing contracts allows plaintiffs to file the initial com- plaintiffs to file the initial complaint plaint and pay court fees electronically. electronically. Burkina Faso made enforcing contracts Labor market regulation easier by adopting a law that regulates China all aspects of mediation as an alterna- Canada amended its legislation to tive dispute resolution mechanism. increase paid annual leave after five  Starting a business and ten years of employment and China made starting a business easier Burundi introduced two days of paid sick leave. by launching online company registra- tions and by simplifying social security  Starting a business registrations. This reform applies to Central African Republic Burundi made starting a business less both Beijing and Shanghai.  Starting a business expensive by reducing the cost of reg-  Dealing with construction permits istering a business. The Central African Republic made starting a business easier by reducing China streamlined the process of  Dealing with construction permits the paid-in minimum capital require- obtaining the building permit, the Burundi increased the transparency ment for business incorporation. certificate of completion and register- of dealing with construction permits ing new buildings with the real estate  Enforcing contracts by publishing regulations related to registry. It also improved its building construction online free of charge. The Central African Republic made quality control by introducing stricter enforcing contracts easier by adopt- qualification requirements for profes-  Resolving insolvency ing a law that regulates all aspects of sionals in the construction industry Burundi made resolving insolvency mediation as an alternative dispute and improving public access to infor- easier by streamlining the insolvency resolution mechanism. mation. This reform applies to both framework, expanding the scope of the Beijing and Shanghai. SUMMARIES OF DOING BUSINESS REFORMS IN 2017/18 137  Getting electricity Comoros Labor market regulation China made getting electricity easier Costa Rica changed regulations in Beijing and Shanghai by expanding  Enforcing contracts pertaining to the content of dismissal network capacity so that all connec- The Comoros made enforcing con- letters, non-discrimination, special tions of power loads of 160kW or tracts easier by adopting a law that protection for employees and limita- less are now made directly to the low regulates all aspects of mediation tions to strikes and implemented a voltage network, for which the connec- as an alternative dispute resolution new jurisdictional structure of the tion process is carried out entirely by mechanism. labor courts. the utility free of charge. The time to obtain an electricity connection was Congo, Dem. Rep. Côte d’Ivoire also reduced thanks to the rollout of a new mobile application for customers.  Registering property  Starting a business The Democratic Republic of Congo Côte d’Ivoire made starting a business  Registering property made property registration easier by easier by eliminating the requirement China made registering property easier reducing the fees for securing property to notarize company deeds. by streamlining administrative proce- titles.  Dealing with construction permits dures and by increasing the reliability and transparency of its land adminis-  Trading across borders Côte d’Ivoire strengthened construc- tration system. This reform applies to The Democratic Republic of Congo tion quality control by appointing an both Beijing and Shanghai. reduced the time needed to export and independent architect in the commis- import by implementing the national sion tasked with reviewing building  Protecting minority investors trade single window. permit applications. China strengthened minority investor  Enforcing contracts  Getting credit protections by increasing sharehold- ers’ rights and role in major corporate The Democratic Republic of Congo Côte d’Ivoire improved access to decisions, clarifying ownership and made enforcing contracts easier credit information by expanding its control structures and requiring reim- by adopting a law that regulates all credit bureau’s borrower coverage bursement of legal expenses incurred aspects of mediation as an alternative and beginning to distribute data from by shareholders. This reform applies to dispute resolution mechanism. utility companies. both Beijing and Shanghai.  Paying taxes  Paying taxes Congo, Rep. Côte d’Ivoire made paying taxes China made paying taxes easier by  Registering property easier by introducing an online plat- abolishing the business tax, allowing The Republic of Congo made prop- form for filing corporate income tax for joint filing and payment of all stamp erty registration easier by reducing the and value added tax returns. duties and by implementing several property transfer fee.  Enforcing contracts administrative reforms to lower the  Enforcing contracts compliance time. These reforms apply Côte d’Ivoire made enforcing con- to both Beijing and Shanghai. Beijing The Republic of Congo made enforc- tracts easier by adopting a law that also made paying taxes less costly by ing contracts easier by adopting a law regulates all aspects of mediation reducing the housing fund rate paid by that regulates all aspects of mediation as an alternative dispute resolution the employer. as an alternative dispute resolution mechanism. mechanism.  Trading across borders Croatia China reduced the time and cost to Costa Rica export and import by implementing a  Registering property single window, eliminating administra-  Starting a business Croatia made transferring prop- tive charges, increasing transparency Costa Rica made starting a business erty more efficient by digitizing its land and encouraging competition. These more expensive by introducing a new registry. reforms apply to both Beijing and legal entities tax. Shanghai. 138 DOING BUSINESS 2019 Cyprus that can be used as collateral, allowing Ecuador future assets to be used as collateral,  Protecting minority investors allowing general description of debts  Paying taxes Cyprus strengthened minority investor and obligations and providing secured Ecuador made paying taxes easier and protections by increasing disclosure creditors with absolute priority outside less costly by discontinuing the soli- of related-party transactions and bankruptcy. darity contributions introduced in 2016 strengthening shareholders’ rights and and by allowing employers to deduct  Protecting minority investors role in major corporate decisions. an additional 100% on amounts paid Djibouti strengthened minority inves- to cover private medical insurance.  Paying taxes tor protections by requiring greater Cyprus made paying taxes easier by disclosure of transactions with inter- abolishing the immovable property tax, ested parties, strengthening remedies Egypt, Arab Rep. discontinuing the special contribution against interested directors, extending for private sector employees, private access to corporate information before  Starting a business sector pensioners and self-employed trial, increasing shareholders’ rights Egypt made starting a business easier individuals, introducing an online sys- and role in major corporate decisions, by removing the requirement to tem for filing value added tax returns clarifying ownership and control struc- obtain a bank certificate and estab- and value added tax refund claims and tures and requiring greater corporate lishing a one-stop shop. reducing the sewerage duty tax rates. transparency.  Getting credit  Enforcing contracts Denmark Egypt strengthened access to credit by Djibouti made enforcing contracts introducing the possibility of granting  Enforcing contracts easier by establishing a dedicated a nonpossessory security right in a Denmark made enforcing contracts division within the first-instance court single category of movable assets easier by introducing an online to resolve commercial cases and by without requiring a specific descrip- platform that allows users to file the adopting a new Code of Civil Procedure tion of the collateral. Secured credi- initial complaint electronically and that regulates voluntary conciliation tors are now given absolute priority judges and lawyers to manage cases and mediation proceedings, as well as over other claims, such as labor and electronically. time standards for key court events. tax, both outside and within bank- ruptcy proceedings.  Resolving insolvency Djibouti  Protecting minority investors Djibouti made resolving insolvency  Starting a business easier by making insolvency proceed- Egypt strengthened minority investors Djibouti made starting a business ings more accessible for creditors and protections by increasing corporate easier by creating a one-stop shop for granting them greater participation in transparency. business start-up. the proceedings.  Paying taxes  Registering property Dominican Republic Egypt made paying taxes easier Djibouti made property transfer easier by extending value added tax cash  Protecting minority investors and more transparent by reducing reg- refunds to manufacturers in case of a istration fees, implementing strict The Dominican Republic strength- capital investment. deadlines to register the sale agree- ened minority investor protections  Resolving insolvency ment with the tax authority, scanning by increasing the independence of the majority of land titles for Djibouti boards of directors, requiring the roles Egypt made resolving insolvency Ville and by requiring by law that all of chairperson and president to fall easier by introducing the reorganiza- property sales transactions be regis- on different individuals and charg- tion procedure, allowing debtors to tered at the land registry to become ing potential acquirers of significant initiate the reorganization procedure opposable to third parties. stakes to make their acquisitions and granting creditors greater partici- through a public offering. pation in the proceedings.  Getting credit Djibouti strengthened access to credit by broadening the scope of assets SUMMARIES OF DOING BUSINESS REFORMS IN 2017/18 139 El Salvador Finland  Getting electricity Gabon improved the monitoring and  Dealing with construction permits  Paying taxes regulation of power outages by begin- El Salvador made dealing with con- Finland made paying taxes less costly ning to record data for the annual struction permits less time-consuming by reducing the labor contribution system average interruption duration by eliminating the requirement to rates paid by employers and by intro- index (SAIDI) and system average obtain a feasibility study for rainwater ducing a new and more efficient online interruption frequency index (SAIFI). drainage for land plots under 1,000 portal, MyTax, for filing corporate Gabon also improved the regulatory square meters. income tax returns. framework of the electricity sector as the national regulator now monitors  Trading across borders France the utility’s performance on the reli- El Salvador made exporting easier by ability of supply. introducing an intermediate customs  Getting electricity  Registering property post for shipments transiting through France made getting electricity easier the Anguiatú land border. by streamlining the application process Gabon made registering property and reducing the time for the external easier by increasing the transparency Equatorial Guinea works. of the land registry.  Enforcing contracts  Registering property  Paying taxes Equatorial Guinea made enforcing France made registering property Gabon made paying taxes more dif- contracts easier by adopting a law easier by implementing an electronic ficult by levying two new taxes: the that regulates all aspects of mediation registration system and improving special solidarity contribution tax and as an alternative dispute resolution efficiency at the land registry. the tax for professional training. mechanism.  Paying taxes  Enforcing contracts Eswatini France made paying taxes less costly Gabon made enforcing contracts eas- by decreasing the corporate income ier by adopting a law that regulates all  Registering property tax rate, increasing the rate of the aspects of mediation as an alternative Eswatini made registering property competitiveness and employment tax dispute resolution mechanism. easier by increasing the transparency credit (CICE) and decreasing the rates of the land registry. for the territorial economic contribu- tion as well as social security contribu- Ethiopia tions paid by employers. Georgia  Starting a business Labor market regulation  Starting a business Ethiopia made starting a business France amended its labor code to Georgia made starting a business easier by allowing voluntary value easier by removing the need to obtain modify the amount of severance pay- added tax registration at the time of a certificate of competence for certain ments for employees after one, five business incorporation. types of businesses. and ten years of employment.  Paying taxes  Dealing with construction permits Gabon Georgia made paying taxes easier by Ethiopia made the process of obtaining levying income tax on distributed prof- construction permits faster by reduc-  Starting a business its rather than on taxable profits. At ing the time needed to obtain planning Gabon made starting a business easi- the same time, Georgia made paying taxes more difficult by requiring value consent. er by publishing a notice of incorpora- added tax to be imposed on advance tion with the company registration at  Enforcing contracts payments for goods and services. the one-stop shop. Ethiopia made enforcing contracts  Enforcing contracts  Dealing with construction permits easier by establishing specialized Georgia made enforcing contracts benches to resolve commercial cases. Gabon made dealing with construc- easier by introducing random and tion permits safer and less expensive automatic assignment of cases to by implementing decennial liability judges throughout the courts. and by reducing the cost to obtain a fire safety approval. 140 DOING BUSINESS 2019 Ghana  Dealing with construction permits task force to undertake the trenching, Guinea made dealing with construc- excavation and reinstatement of the  Dealing with construction permits tion permits less expensive and time- underground cables. Ghana strengthened construction consuming by reducing the cost and quality control by imposing stricter the time needed to obtain a building Hungary qualification requirements for pro- permit. fessionals in charge of technical  Paying taxes inspections.  Registering property Hungary made paying taxes less  Trading across borders Guinea made property registration costly by decreasing the social tax Ghana made importing easier by easier by reducing the property trans- rate paid by the employer and by implementing a paperless customs fer fee. reducing the corporate income tax clearance processing system. rate to a flat rate.  Trading across borders Greece Guinea made importing easier by India eliminating pre-shipment inspections  Dealing with construction permits  Starting a business for imports. Greece streamlined its construction permitting process as building owners India made starting a business easier  Enforcing contracts must now use their in-house engineer by fully integrating multiple applica- for the intermediate inspection, as Guinea made enforcing contracts tion forms into a general incorporation opposed to the municipality. easier by adopting a law that regulates form. India also replaced the value all aspects of mediation as an alterna- added tax with the GST (Goods and  Registering property tive dispute resolution mechanism. Services Tax) for which the registra- Greece made registering property more tion process is faster. These reforms burdensome by requiring a property Guinea-Bissau apply to both Delhi and Mumbai. At tax certificate for registering a property transfer. the same time, Mumbai abolished the  Enforcing contracts practice of site inspections for register- Guinea-Bissau made enforcing con- ing companies under the Shops and Grenada tracts easier by adopting a law that Establishments Act.  Getting credit regulates all aspects of mediation  Dealing with construction permits as an alternative dispute resolution Grenada improved access to credit mechanism. India streamlined the process of information through the introduction obtaining a building permit and made of regulations that govern the licens- Haiti it faster and less expensive to obtain a ing and functioning of credit bureaus construction permit. It also improved in the member states of the Eastern  Getting credit building quality control by introduc- Caribbean Currency Union (ECCU). Haiti improved access to credit infor- ing decennial liability and insurance. mation by launching a new credit This reform applies to both Delhi and Guatemala registry. Mumbai.  Starting a business Labor market regulation  Getting electricity Guatemala made starting a business Haiti amended its legislation pertain- The Delhi Electricity Regulatory easier by reducing the minimum capi- ing to the 24-hour weekly rest period, Commission reduced charges for tal requirement, reducing the registra- weekly holiday and night work premi- low voltage connections. Getting tion fees and streamlining registration ums, other work-related distribution of electricity was also made easier in procedures. hours, services and minimum working Delhi through a reduction in the time age requirements. for the utility to carry out the external Guinea connection works. Hong Kong SAR, China  Getting credit  Starting a business Guinea made starting a business  Getting electricity India strengthened access to credit easier by allowing registration with the Hong Kong SAR, China, made the pro- by amending its insolvency law. labor promotion agency at the one- cess of getting an electricity connec- Secured creditors are now given stop shop. tion faster by establishing a specialized absolute priority over other claims SUMMARIES OF DOING BUSINESS REFORMS IN 2017/18 141 within insolvency proceedings. This retailers and utility companies. This Italy reform applies to both Delhi and reform applies to both Jakarta and Mumbai. Surabaya.  Paying taxes Italy made paying taxes more costly by  Paying taxes Iran, Islamic Rep. introducing lower exemptions on social India made paying taxes easier by security contributions paid by employ- replacing many indirect taxes with  Paying taxes ers for employees hired between a single indirect tax, the GST, for the The Islamic Republic of Iran made January 1, 2016, and December 12, entire country. India also made paying paying taxes easier by introducing an 2016. taxes less costly by reducing the corpo- online system for filing social security rate income tax rate and the employees’ contributions, allowing the possibility Jamaica provident funds scheme rate paid by of filing value added tax refund claims the employer. This reform applies to online, amending corporate income tax  Getting credit both Delhi and Mumbai. returns online and making payment of Jamaica improved access to credit additional tax liability at the bank. information by distributing data from  Trading across borders utility companies.  Trading across borders India reduced the time and cost to export and import through various The Islamic Republic of Iran made Jordan initiatives, including the implementa- exporting and importing easier by tion of electronic sealing of containers, enhancing the national trade single  Getting credit the upgrading of port infrastructure window. Jordan improved access to credit and allowing electronic submission information by reporting data on credit of supporting documents with digital Ireland payments from a retailer. signatures. This reform applies to both  Registering property  Protecting minority investors Delhi and Mumbai. Labor market regulation Ireland made property registration Jordan strengthened minority inves- more costly by increasing the stamp tor protections by extending access India (Mumbai) changed regulations duty on a non-residential property to evidence before trial, increasing pertaining to weekly holiday work, transfer. shareholders’ rights and role in major overtime hours and paid annual leave. corporate decisions, clarifying owner-  Getting credit ship and control structures and requir- Indonesia Ireland improved access to credit infor- ing greater corporate transparency. mation by establishing a new credit  Starting a business  Paying taxes registry. Indonesia made starting a business Jordan made paying taxes easier by  Enforcing contracts easier by combining different social implementing an online system for security registrations and by reducing Ireland made enforcing contracts filing and payment of general sales tax. notarization fees in both Jakarta and easier by introducing a consolidated  Enforcing contracts Surabaya. Also, different registrations law on voluntary mediation. were combined at the one-stop shop Jordan made enforcing contracts easi- in Surabaya. Israel er by introducing a system that allows users to pay court fees electronically.  Registering property  Registering property Indonesia made registering property Israel made registering property easier Kazakhstan easier by reducing the time to solve by reducing the time needed to obtain land disputes at the first-instance a municipal tax clearance certificate  Starting a business court and enhanced the transparency and by increasing the transparency of Kazakhstan made starting a business of the land registry. This reform applies the land registry and cadaster. easier by reducing the time required for to both Jakarta and Surabaya. Labor market regulation value added tax registration.  Getting credit  Trading across borders Israel changed regulations pertaining Indonesia improved access to credit to working hours per week, overtime Kazakhstan made trading across information by distributing data from hours and maternity leave. borders easier by introducing an 142 DOING BUSINESS 2019 electronic customs declaration sys- proceedings and granting creditors  Trading across borders tem, ASTANA-1 IS, as well as reducing greater participation in the insolvency The Kyrgyz Republic made trading customs administrative fees. proceedings. across borders easier by streamlin- ing exports within the Eurasian  Enforcing contracts Kosovo Economic Union. Kazakhstan made enforcing contracts  Dealing with construction permits  Enforcing contracts easier by making judgments rendered at all levels in commercial cases pub- Kosovo made dealing with construc- The Kyrgyz Republic made enforcing licly available and publishing perfor- tion permits easier by streamlining the contracts easier by introducing a pre- mance measurement reports on local inspection system through the use of trial conference as part of the case commercial courts. an in-house engineer. management techniques in court and adopting a consolidated law on  Paying taxes Kenya voluntary mediation. Kosovo made paying taxes easier  Registering property  Resolving insolvency by allowing taxpayers to claim value Kenya made registering property easier added tax refund on the standard value The Kyrgyz Republic made resolving by introducing an online system to clear added tax return form, by streamlining insolvency easier by facilitating the land rent rates. the value added tax audit process and continuation of the debtor’s business by eliminating the requirement to during insolvency proceedings and  Getting credit report purchases over €500 ($570). granting creditors greater access to Kenya strengthened access to credit by information on the debtor’s financial  Trading across borders introducing a new law on secured trans- situation during the proceedings. actions that created a unified secured Kosovo made exporting easier by transactions legal framework and estab- streamlining customs clearance at the Lao PDR lishing a new unified and notice-based border. collateral registry.  Trading across borders Kuwait Lao PDR made trading across borders  Protecting minority investors faster by streamlining the customs Kenya strengthened minority investor  Starting a business clearance process. protections by increasing disclosure Kuwait made starting a business easier requirements, regulating the approval by eliminating the paid-in minimum Latvia of transactions with interested parties capital requirement. and increasing available remedies if said  Registering property  Protecting minority investors transactions are prejudicial, increasing Latvia made property transfer less shareholders’ rights and role in major Kuwait strengthened minority investor transparent by not publishing sta- corporate decisions and requiring protections by requiring an indepen- tistical data on the number of land greater corporate transparency. dent review of related-party transac- disputes for 2017. tions and clarifying ownership and  Paying taxes control structures. Lesotho Kenya made paying taxes easier by merging all permits into a single unified  Trading across borders Kyrgyz Republic business permit and by simplifying the Lesotho made exporting and importing value added tax schedule on its iTax  Protecting minority investors easier by implementing an automated platform. The Kyrgyz Republic strengthened customs data management system, minority investor protections by ASYCUDA.  Resolving insolvency increasing shareholders’ rights and Kenya made resolving insolvency easier role in major corporate decisions, Lithuania by facilitating the continuation of the strengthening the independence of debtor’s business during insolvency boards of directors and barring  Protecting minority investors proceedings, providing for equal treat- subsidiaries from acquiring shares Lithuania strengthened minority ment of creditors in reorganization issued by their parent companies. investor protections by introducing SUMMARIES OF DOING BUSINESS REFORMS IN 2017/18 143 greater requirements for the disclo- establishment, licensing and function- inspection system. Malaysia also sure of the compensation of directors ing of credit bureaus. made importing and exporting easier and other high-ranking officers on an by improving infrastructure and the  Enforcing contracts individual basis. port operation system at Port Klang. Madagascar made enforcing contracts  Paying taxes  Resolving insolvency easier by introducing an automated Lithuania made paying taxes easier by system that randomly assigns cases to Malaysia made resolving insolvency merging the filing and payment of two judges and that allows judges to man- easier by introducing the reorganiza- labor contributions and issuing pre- age cases electronically. tion procedure. populated value added tax returns. Labor market regulation  Trading across borders Malawi Malaysia changed regulations pertaining Lithuania made exporting easier by  Registering property to unemployment protection. enhancing its automated customs data Malawi made property transfer management system. faster by decentralizing the consent to Mali transfer property to local government Labor market regulation  Enforcing contracts authorities. Lithuania changed legislation on work- Mali made enforcing contracts easier  Enforcing contracts ing hours, paid annual leave, as well as by adopting a law that regulates all notice period and severance payments Malawi made enforcing contracts aspects of mediation as an alternative in case of redundancy. easier by adopting new civil procedure dispute resolution mechanism. rules regulating time standards for key Labor market regulation Luxembourg court events. Mali introduced language guarantee- Labor market regulation Malaysia ing equal remuneration for work of Luxembourg increased post-natal equal value in the legislation. maternity leave, amended statutory  Starting a business provisions for leave for personal reasons Malaysia made starting a business Malta and family leave, introduced state co- easier by introducing an online reg- financing of professional training and istration system for the goods and  Dealing with construction permits amended pre-retirement rules. service tax. Malta made dealing with construction permits easier by streamlining the  Dealing with construction permits Macedonia, FYR process of obtaining a building permit. Malaysia streamlined the process of On the other hand, Malta increased  Dealing with construction permits obtaining a building permit and made the time to issue a building permit. FYR Macedonia made the construc- it faster to obtain construction permits. tion permitting process less costly by Marshall Islands  Getting electricity reducing the land development fees. Malaysia made getting electric-  Paying taxes Madagascar ity easier by eliminating the site The Marshall Islands made paying visit for new commercial electricity taxes more costly by raising the retire-  Dealing with construction permits connections. ment fund rate paid by employers. Madagascar strengthened construc-  Registering property tion quality control by appointing an Mauritania independent architect in the commis- Malaysia made property transfer sion tasked with reviewing building simpler by implementing an online  Starting a business permit applications and reduced the single window platform to carry out Mauritania made starting a business cost to obtain a building permit. property searches. less costly by eliminating the company deed registration fees.  Getting credit  Trading across borders  Dealing with construction permits Madagascar improved access to Malaysia made trading across bor- credit information through the intro- ders easier by introducing electronic Mauritania increased the transparency duction of a new law governing the forms and by enhancing its risk-based of dealing with construction permits 144 DOING BUSINESS 2019 by publishing regulations related to Moldova to publish the company’s deed. At the construction online free of charge. same time, Mozambique made start-  Starting a business ing a business less costly by replacing  Getting credit Moldova made starting a business the business license with a notification Mauritania improved its credit infor- easier by removing the requirement to of activity for some sectors. mation system by guaranteeing by file separately for registration with the  Getting electricity law borrowers’ right to inspect their national statistics bureau. personal data. Mozambique improved the monitor- Mongolia ing and regulation of power outages Mauritius by beginning to record data for the  Enforcing contracts annual system average interruption  Starting a business Mongolia made enforcing contracts duration index (SAIDI) and system Mauritius made starting a business easier by reducing the fees that are average interruption frequency index easier by linking the database of the advanced by the plaintiff to enforce a (SAIFI). Mozambique also made get- business registry with the database judgment. ting electricity faster by imposing new of the social security office. Mauritius deadlines for connection procedures also eliminated the requirement for Morocco and streamlining processes. married women to provide a marriage  Starting a business  Paying taxes certificate when applying for a national identity card. Morocco made starting a business less Mozambique made paying taxes costly by abolishing the deed registra- easier by reducing the mandatory  Registering property tion fee and stamp duties. carry-forward period before taxpayers Mauritius made registering property can request a value added tax cash  Registering property easier by increasing the transparency refund to four months (from 12 months of the land administration system. Morocco made registering property previously). easier by increasing the transparen-  Protecting minority investors  Trading across borders cy of the land registry and cadaster Mauritius strengthened minority inves- and by streamlining administrative Mozambique made trading across tor protections by clarifying ownership procedures. borders easier by streamlining the and control structures and requiring submission of documents for imports,  Trading across borders greater corporate transparency. improving infrastructure at the Ressano Morocco made exporting and import- Garcia border crossing and simplifying  Paying taxes ing easier by implementing a paper- export documentary compliance. Mauritius made paying taxes easier by less customs clearance system and Labor market regulation introducing an expedited processing improving infrastructure at the port of system for value added tax refunds Tangier. Mozambique introduced a new social and by upgrading its online platform security regulation.  Resolving insolvency to allow for the online submission of invoices and amended corporate Morocco made resolving insolvency Myanmar income tax returns. easier by facilitating the commence- ment of proceedings, encouraging the  Starting a business  Trading across borders continuation of the debtor’s business Myanmar made starting a business Mauritius made exporting easier by during insolvency proceedings and by less expensive by reducing the regis- introducing a risk-based management making insolvency proceedings more tration fee. system. accessible for creditors and grant-  Getting electricity ing them greater participation in the Mexico proceedings. Myanmar improved the monitoring and regulation of power outages by  Dealing with construction permits beginning to record data for the annual Mozambique Mexico (Mexico City) made deal- system average interruption duration ing with construction permits more  Starting a business index (SAIDI) and system average expensive by amending the tax code. Mozambique made starting a business interruption frequency index (SAIFI). more expensive by increasing the cost Myanmar also made getting electricity SUMMARIES OF DOING BUSINESS REFORMS IN 2017/18 145 more transparent by publishing elec-  Getting electricity operations at Apapa Port. This reform tricity tariffs online. Niger made the process of getting an applies to both Kano and Lagos. electricity connection faster by increas-  Enforcing contracts Namibia ing the stock of material the utility car- ries and by allowing the internal wiring Nigeria (Lagos) made enforcing con-  Enforcing contracts certificate of conformity to be obtained tracts easier by issuing new rules of Namibia made enforcing contracts at the same time as the external con- civil procedure for small claims courts easier by making performance mea- nection works. which limit adjournments to unfore- surement reports publicly available to seen and exceptional circumstances.  Registering property show the court’s performance and the progress of cases through the court. Niger made registering property faster Norway by decreasing the time needed to trans- fer and register property. Labor market regulation Nepal Norway amended its legislation to  Paying taxes  Enforcing contracts allow for night work until 11:00 PM if Nepal made paying taxes more dif- Niger made enforcing contracts easier an employer and employee enter into a ficult by introducing a new labor by introducing a simplified procedure written agreement. contribution (gratuity contribution), for small claims, rules limiting adjourn- medical insurance and accident insur- ments and mediation as an alternative Oman ance paid by the employer. dispute resolution mechanism.  Paying taxes Labor market regulation Nigeria Oman made paying taxes more costly Nepal changed regulations pertaining to by increasing the corporate income fixed-term contracts, probationary peri-  Starting a business tax rate and by eliminating the tax ods, working hours, paid maternity and Nigeria made starting a business exemption on the first 30,000 Omani sick leave, night work for women, third- easier by reducing the time needed to rials ($78,000) of taxable profits. party approval in case of redundancy register a company at the corporate and unemployment protection. affairs commission and introducing an Pakistan online platform to pay stamp duty. This reform applies to both Kano and Lagos.  Starting a business New Zealand Pakistan made starting a business  Starting a business  Getting electricity easier by enhancing the online one- New Zealand made starting a busi- Nigeria made getting electricity easier stop registration system, replacing ness less expensive by reducing the by requiring that the distribution com- several forms for incorporation with fees for name search and company panies obtain the right of way on behalf a single application and establishing incorporation. of the customers and by turning on the information exchange between the electricity once the meter is installed. registry and the tax authority. This Nicaragua This reform applies to both Kano and change applies to both Karachi and Lagos. Lahore.  Getting credit  Registering property Nicaragua strengthened access to  Registering property credit by establishing a unified col- Pakistan (Lahore) made registering lateral registry. Nigeria (Kano) made property registra- property easier by streamlining and tion less transparent by no longer pub- automating administrative procedures Niger lishing online the fee schedule and the and by increasing the transpar- list of documents necessary to register ency of its land administration system.  Dealing with construction permits a property. Pakistan (Karachi) made registering Niger made dealing with construction property easier by increasing the  Trading across borders permits less costly by reducing the transparency of the land registry. fees associated with obtaining a build- Nigeria reduced the time needed to  Resolving insolvency ing permit. export and import by implementing joint inspections, the NICIS2 elec- Pakistan made resolving insolvency tronic system and around-the-clock easier by introducing the reorganization 146 DOING BUSINESS 2019 procedure and improving the con-  Trading across borders Poland tinuation of the debtor’s business during Paraguay reduced the time needed insolvency proceedings. This change to import by introducing an elec-  Paying taxes applies to both Karachi and Lahore. tronic signature for import customs Poland made paying taxes more clearance. complicated by requiring the monthly Panama reporting of value added tax returns, Peru extending the list of goods and services  Paying taxes subject to a reverse charge mechanism Panama made paying taxes easier by  Starting a business and introducing new reporting obliga- establishing an online system for filing Peru made starting a business faster tions for SAF-T files. and payment of corporate income tax, by reducing the time required to obtain  Enforcing contracts value added tax and real estate tax. the municipal license and building safety technical inspection from the Poland made enforcing contracts Papua New Guinea district council. easier by introducing an automated system to assign cases to judges  Getting electricity  Dealing with construction permits randomly. Papua New Guinea improved the reli- Peru strengthened construction quality ability of the electricity supply in Port control by imposing stricter qualification Portugal Moresby by increasing power genera- requirements for professionals in charge tion capacity. of technical inspections.  Registering property Portugal made registering prop-  Registering property Philippines erty more burdensome by reducing the Papua New Guinea made registering number of officials that can register property easier by increasing the  Starting a business property transfers. transparency of the land administra- The Philippines made starting a tion system. business easier by simplifying tax Puerto Rico (U.S.) registration and business licensing  Protecting minority investors  Enforcing contracts processes. At the same time, the Papua New Guinea strengthened Philippines increased tax registration Puerto Rico (territory of the United minority investor protections by costs. States) made enforcing contracts introducing greater requirements easier by introducing a web-based  Dealing with construction permits for the disclosure of direct and indi- platform that offers lawyers a single rect beneficial ownership stakes in The Philippines improved risk manage- access point for electronic filing of publicly-listed companies. ment practices in the construction sec- the initial complaint and for electronic tor, with latent defect liability insurance payment of court fees. The system also  Paying taxes now commonly obtained by industry allows lawyers and judges to manage Papua New Guinea made paying players. case files throughout the litigation taxes more difficult by mandating process.  Protecting minority investors bi-weekly reporting and payment of contributions paid by the employer to The Philippines strengthened minor- Qatar the superannuation fund. ity investor protections by increasing shareholders’ rights and role in major  Starting a business Paraguay corporate decisions and clarifying own- Qatar made starting a business easier ership and control structures. by removing the requirement to open a  Getting electricity bank account to deposit the minimum  Trading across borders Paraguay increased the reliabil- capital. ity of power supply by rolling out The Philippines made trading across  Getting credit a Supervisory Control and Data borders more difficult by increasing Acquisition (SCADA) automatic the number of inspections for import- Qatar improved access to credit infor- energy management system for the ing, thereby increasing the average mation by guaranteeing borrowers monitoring of outages. time for border compliance. the legal right to inspect their credit data from the credit registry. SUMMARIES OF DOING BUSINESS REFORMS IN 2017/18 147 Romania  Getting electricity San Marino Rwanda improved the monitoring  Starting a business and regulation of power outages by  Registering property Romania made starting a business beginning to record data for the annual San Marino made registering prop- more cumbersome by introducing system average interruption duration erty more expensive by increasing the fiscal risk assessment criteria for index (SAIDI) and system average property transfer tax. value added tax applications, thereby interruption frequency index (SAIFI).  Getting credit increasing the time required to register Rwanda also made getting electricity as a value added tax payer. more time and cost efficient by hav- San Marino improved access to ing the utility supply all connection credit information by launching a Russian Federation material. new credit registry.  Dealing with construction permits  Registering property São Tomé and Príncipe Russia made the process of obtaining Rwanda made registering property a building permit faster by reducing easier by improving the land dispute  Enforcing contracts the time needed to obtain construc- resolution mechanisms of the land São Tomé and Príncipe made enforc- tion and occupancy permits. Russia administration system. ing contracts easier by adopting a also increased quality control during new code of procedural costs that  Getting credit construction by introducing risk-based simplified and reduced court fees. inspections. This reform applies to Rwanda strengthened access to credit both Moscow and St. Petersburg. by enacting a new insolvency law. An Saudi Arabia automatic stay is now imposed on  Getting electricity  Getting electricity secured creditors for a period of six Russia made getting electricity faster months and the law provides for relief Saudi Arabia improved the reliability by imposing new deadlines for con- from such stay when the assets are of electricity supply by imposing a nection procedures and by upgrading perishable or are not needed for the new compensation scheme to incen- the utility’s single window as well as its reorganization of the company. tivize the utility to improve service internal processes. Getting electricity reliability.  Trading across borders was also made cheaper by reducing  Protecting minority investors the costs to obtain a connection to the Rwanda reduced the time required electric network. This reform applies to to export and import by implement- Saudi Arabia strengthened minority both Moscow and St. Petersburg. ing the Single Customs Territory, investor protections by providing clear risk-based inspections and online rules for the liability of directors and  Paying taxes certificates. increasing the role of shareholders in Russia made paying taxes less costly by major decisions.  Enforcing contracts allowing a higher tax depreciation rate  Trading across borders for fixed assets. This reform applies to Rwanda made enforcing contracts both Moscow and St. Petersburg. easier by issuing new rules of civil Saudi Arabia made exporting and procedure which limit adjournments importing easier by launching a new  Trading across borders to unforeseen and exceptional electronic single window and extend- Russia made trading across borders circumstances. ing the hours of operation of customs easier by prioritizing online customs at the Jeddah port.  Resolving insolvency clearance and introducing shortened  Enforcing contracts time limits for its automated comple- Rwanda made resolving insolvency tion. This reform applies to both easier by making insolvency proceed- Saudi Arabia made enforcing contracts Moscow and St. Petersburg. ings more accessible for creditors and easier by introducing an e-system that granting them greater participation in allows plaintiffs to file the initial com- Rwanda the proceedings. Rwanda also made plaint electronically and amending the resolving insolvency more difficult civil procedure rules to introduce time  Starting a business by hindering the continuation of the standards for key court events. Rwanda made starting a business less debtor’s business during insolvency costly by replacing electronic billing proceedings. machines with free software for value added tax invoices. 148 DOING BUSINESS 2019 Senegal South Africa Sudan  Registering property  Starting a business  Starting a business Senegal made registering property South Africa made starting a business Sudan made starting a business easier easier by decreasing the time needed easier by reducing the time for online by removing the requirement to have a to transfer and register property. business registration. site inspection to obtain the certificate of incorporation.  Enforcing contracts  Getting electricity  Getting credit Senegal made enforcing contracts South Africa improved the monitoring easier by adopting a law that regulates and regulation of power outages by Sudan strengthened access to credit by all aspects of mediation as an alterna- beginning to record data for the annual amending its companies act. An auto- tive dispute resolution mechanism. system average interruption duration matic stay is now imposed on secured index (SAIDI) and system average creditors for a period of 30 days and Serbia interruption frequency index (SAIFI). the law provides for relief from such stay when the assets are perishable or  Dealing with construction permits are not needed for the reorganization South Sudan Serbia made dealing with construction of the company. Secured creditors are Labor market regulation permits faster by introducing an elec- now given absolute priority over other tronic application system. South Sudan introduced a new Labor claims, such as labor and tax, within Act which modified the rules on work- bankruptcy proceedings. Singapore ing hours, leave benefits and severance  Protecting minority investors payments.  Starting a business Sudan strengthened minority inves- Singapore made starting a business Sri Lanka tor protections by easing access to easier by abolishing the corporate evidence in shareholder litigation and seals.  Dealing with construction permits increasing rights and role of sharehold- Sri Lanka made dealing with construc- ers in private companies.  Enforcing contracts tion permits easier by launching a sin-  Enforcing contracts Singapore made enforcing contracts gle window, increasing transparency easier by introducing a consolidated by providing online access to building Sudan made enforcing contracts easier law on voluntary mediation. regulations and reducing the process- by recognizing voluntary conciliation ing times to issue several building and mediation as ways of resolving Slovak Republic certificates. commercial disputes.  Enforcing contracts  Registering property  Resolving insolvency The Slovak Republic made enforcing Sri Lanka made property registra- Sudan made resolving insolvency contracts easier by implementing tion easier by implementing a single easier by facilitating the continuation electronic service of process. window to streamline the process of the debtor’s business during insol- of delivering several certificates and vency proceedings, providing for the Slovenia increased transparency by providing rejection of undervalued transactions online access to cadastral information. and overly burdensome contracts and  Starting a business granting creditors greater participation  Paying taxes Slovenia made starting a business in the proceedings. more complicated by requiring Sri Lanka made paying taxes easier by companies to report their beneficial introducing online systems for filing Taiwan, China ownership separately from business corporate income tax, value added tax incorporation. and employee trust fund contributions.  Dealing with construction permits Taiwan, China, made dealing with con-  Enforcing contracts  Enforcing contracts struction permits less time-consuming Slovenia made enforcing contracts Sri Lanka made enforcing contracts by improving the efficiency of its single easier by introducing a pre-trial confer- easier by introducing a pre-trial confer- window counter in the Taipei City ence as part of the case management ence as part of the case management Construction Management Office. techniques used in court. techniques used in court. SUMMARIES OF DOING BUSINESS REFORMS IN 2017/18 149  Protecting minority investors Timor-Leste  Paying taxes Taiwan, China, strengthened minority Togo made paying taxes easier by investor protections by enhancing own-  Starting a business introducing an online platform for ership and control structures in listed Timor-Leste made starting a business filing corporate income tax and companies. less costly by reducing the paid-in value-added tax. Togo also made minimum capital requirement. paying taxes less costly by lowering Tajikistan the corporate income tax rate. Togo  Enforcing contracts  Trading across borders Tajikistan made trading across bor-  Starting a business Togo made enforcing contracts easier ders easier by streamlining customs Togo made starting a business easier by by adopting a law that regulates all clearance with Uzbekistan through reducing the minimum capital require- aspects of mediation as an alternative the Simplified Customs Corridor ment, introducing an online platform for dispute resolution mechanism. agreement. company name search, reducing the reg- istration fees and allowing entrepreneurs Trinidad and Tobago Tanzania to pay the fees directly at the one-stop shop.  Paying taxes  Starting a business Trinidad and Tobago made paying taxes  Dealing with construction permits Tanzania made starting a business more costly by increasing the corporate easier by launching online company Togo made dealing with construc- income tax rate. registrations. tion permits safer by implementing decennial liability and insurance and Tunisia Thailand strengthening quality control before construction. Togo also reduced the  Starting a business  Starting a business cost to obtain a building permit. Tunisia made starting a business easier Thailand made starting a business less by combining different registrations at  Getting electricity costly by introducing fixed registration the one-stop shop. fees. Togo improved the monitoring and  Registering property regulation of power outages by begin-  Getting electricity ning to record data for the annual Tunisia made registering property Thailand made getting electricity system average interruption duration easier by increasing the transparency of easier by streamlining the number of index (SAIDI) and system average the cadaster. procedures needed to obtain a new interruption frequency index (SAIFI).  Protecting minority investors connection. Thailand also increased Togo also made getting electricity less the transparency of electricity tariff costly by reducing the amount billed Tunisia strengthened minority investor changes. by the utility for the external works as protections by improving disclosure well as the security deposit for a new requirements of related-party transac-  Paying taxes connection. tions to the public and by requiring Thailand made paying taxes easier by disclosure of directorships and primary  Registering property enhancing its online platform for calcu- employment. lating and filing corporate income tax. Togo reduced the time needed to  Paying taxes transfer property by scanning the  Trading across borders majority of land titles in Lomé and by Tunisia made paying taxes easier by not Thailand made trading across borders creating an office exclusively dedi- extending the exceptional corporate faster by introducing the E-Matching cated to property transfers. Togo also income tax contribution introduced in system for electronic cargo control, reduced the property transfer tax and 2016. thereby reducing the time for border increased transparency by making compliance. information on cadastral plans and land title ownership freely accessible to all citizens. 150 DOING BUSINESS 2019 Turkey  Enforcing contracts  Enforcing contracts Turkey made enforcing contracts Ukraine made enforcing contracts  Starting a business easier by publishing judgments ren- easier by introducing a simplified Turkey made starting a business easier dered at all levels in commercial cases procedure for small claims and pre- by removing the paid-in minimum cap- and by introducing financial incentives trial conferences as part of the case ital requirement and by eliminating the for mediation. management techniques used in all notarization of company documents commercial courts.  Resolving insolvency and legal books. Turkey made resolving insolvency United Arab Emirates  Dealing with construction permits easier by introducing the possibil- Turkey increased the transparency of ity to obtain post-commencement  Starting a business its building regulations by publishing credit, improving voting arrange- The United Arab Emirates made start- online all pre-application require- ments in reorganization and granting ing a business easier by improving ments needed to obtain a construction creditors greater participation in the online registration. permit. Turkey also strengthened con- proceedings.  Getting electricity struction quality control by imposing stricter qualification requirements for Uganda The United Arab Emirates made getting professionals in charge of approving electricity easier by eliminating all costs architectural plans.  Trading across borders for commercial and industrial connec- Uganda reduced the time needed to tions of up to 150 kilo-Volt-Amperes  Registering property export and import by further imple- (kVA). Turkey made registering property more menting the Single Customs Territory,  Registering property expensive by increasing the costs of as well as by developing the Uganda transferring property. Electronic Single Window and the The United Arab Emirates made regis- Centralized Document Processing tering property easier by increasing the  Getting credit Centre. transparency of the land administra- Turkey strengthened access to credit tion system. by extending the security interest to Ukraine  Getting credit products, proceeds and replacements of the original collateral; secured  Dealing with construction permits The United Arab Emirates strength- creditors are now given absolute Ukraine made construction permit- ened access to credit by introducing priority over other claims, such as ting more costly by increasing the the possibility of granting a nonposses- labor and tax, both outside and within contribution fee to the city social and sory security right in a single category bankruptcy proceedings. Turkey also engineering-transport infrastructure. of movable assets without requiring a improved access to credit information On the other hand, Ukraine made deal- specific description of the collateral, by by reporting data on arrears from tele- ing with construction permits easier by allowing out-of-court enforcement of communications companies. eliminating a requirement that inves- the security interest and by establish- tors obtain clearance from the State ing a unified and modern collateral  Paying taxes Service of Ukraine for Emergency registry. Turkey made paying taxes easier by Situations. improving the online portal for filing United Kingdom  Protecting minority investors and payment of taxes. Ukraine strengthened minority investor  Getting electricity  Trading across borders protections by increasing the require- The United Kingdom made getting Turkey reduced the time and cost to ments for the disclosure in annual electricity faster by implementing export and import through various reports of related-party transactions. several initiatives to expedite the initiatives, including expanding the external connection works performed  Trading across borders functionalities of the national trade by sub-contractors. single window, enhancing the risk Ukraine made trading across borders management system and lowering easier by eliminating the verification customs brokers’ fees. requirement on auto parts from the State Service of Export Control. SUMMARIES OF DOING BUSINESS REFORMS IN 2017/18 151 United States and allowing joint payment of the  Enforcing contracts business license tax and value added Zimbabwe made enforcing contracts Labor market regulation tax. Vietnam also made paying taxes easier by making judgments rendered The United States (New York City) less costly by reducing the employer’s at the appellate and supreme court changed regulations pertaining to contribution to the labor fund. level in commercial cases available parental leave. to the general public online.  Enforcing contracts Uruguay Vietnam made enforcing contracts easier by making judgments rendered  Dealing with construction permits at all levels in commercial cases avail- Uruguay improved the quality of its able to the public online. building regulations by creating an online portal providing information on West Bank and Gaza the requirements and fees to obtain a building permit.  Registering property West Bank and Gaza made property Uzbekistan registration easier by removing the man- datory requirement to obtain a security  Protecting minority investors check when issuing a purchase permit Uzbekistan strengthened minority and publishing official statistics on prop- investor protections by clarifying the erty transactions at the land registry. ownership and control structures of listed companies. Zambia  Paying taxes  Enforcing contracts Uzbekistan made paying taxes less Zambia made enforcing contracts costly by introducing new classifica- easier by making judgments rendered tion criteria for enterprises. The new in commercial matters at the appellate classification allows small enterprises and supreme court levels available to to pay a single social contribution at a the general public online. fixed rate, but not less than 65% of the minimum wage for each employee. Zimbabwe  Trading across borders  Starting a business Uzbekistan made trading across bor- Zimbabwe made starting a business ders faster by introducing an electronic easier by reducing the time needed to application and payment system for obtain a business license. several export certificates, reducing  Dealing with construction permits the time for export documentary compliance. Zimbabwe made dealing with con- struction permits faster by issuing Vietnam building permits through a one-stop shop.  Starting a business  Getting credit Vietnam made starting a business easier by publishing the notice of Zimbabwe improved access to incorporation online and by reducing credit information by increasing the the cost of business registration. coverage of the credit registry and providing consumer and commercial  Paying taxes credit scores to banks and financial Vietnam made paying taxes easier by institutions. no longer requiring hard copy submis- sion of the value added tax return DOING BUSINESS 2019 Country Tables  Reform making it easier to do business  Change making it more difficult to do business AFGHANISTAN South Asia GNI per capita (US$) 570 Ease of doing business rank (1–190) 167 Ease of doing business score (0–100) 47.77 Population 35,530,081  Starting a business (rank) 49  Getting credit (rank) 99 Trading across borders (rank) 177 Score for starting a business (0–100) 92.04 Score for getting credit (0–100) 50.00 Score for trading across borders (0–100) 30.63 Procedures (number) 4.5 Strength of legal rights index (0–12) 10 Time to export Time (days) 8.5 Depth of credit information index (0–8) 0 Documentary compliance (hours) 228 Cost (% of income per capita) 6.4 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 48 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 1.3 Cost to export Documentary compliance (US$) 344 Dealing with construction permits (rank) 184  Protecting minority investors (rank) 26 Border compliance (US$) 453 Score for dealing with construction permits (0–100) 34.54 Score for protecting minority investors (0–100) 71.67 Time to import Procedures (number) 13 Extent of disclosure index (0–10) 8 Documentary compliance (hours) 324 Time (days) 199 Extent of director liability index (0–10) 1 Border compliance (hours) 96 Cost (% of warehouse value) 73.0 Ease of shareholder suits index (0–10) 9 Cost to import Building quality control index (0–15) 3.0 Extent of shareholder rights index (0–10) 9 Documentary compliance (US$) 900 Extent of ownership and control index (0–10) 9 Border compliance (US$) 750 Getting electricity (rank) 168 Extent of corporate transparency index (0–10) 7 Score for getting electricity (0–100) 44.51 Enforcing contracts (rank) 181 Procedures (number) 6  Paying taxes (rank) 177 Score for enforcing contracts (0–100) 31.76 Time (days) 114 Score for paying taxes (0–100) 43.27 Time (days) 1,642 Cost (% of income per capita) 2,448.3 Payments (number per year) 19 Cost (% of claim value) 29.0 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 270 Quality of judicial processes index (0–18) 5.0 Total tax and contribution rate (% of profit) 71.4 Registering property (rank) 186 Postfiling index (0–100) 4.46  Resolving insolvency (rank) 74 Score for registering property (0–100) 27.50 Score for resolving insolvency (0–100) 51.78 Procedures (number) 9 Time (years) 2.0 Time (days) 250 Cost (% of estate) 25.0 Cost (% of property value) 5.0 Recovery rate (cents on the dollar) 26.5 Quality of land administration index (0–30) 3.0 Strength of insolvency framework index (0–16) 12.0 ALBANIA Europe & Central Asia GNI per capita (US$) 4,320 Ease of doing business rank (1–190) 63 Ease of doing business score (0–100) 69.51 Population 2,873,457 Starting a business (rank) 50 Getting credit (rank) 44 Trading across borders (rank) 24 Score for starting a business (0–100) 91.58 Score for getting credit (0–100) 70.00 Score for trading across borders (0–100) 96.29 Procedures (number) 5 Strength of legal rights index (0–12) 8 Time to export Time (days) 5 Depth of credit information index (0–8) 6 Documentary compliance (hours) 6 Cost (% of income per capita) 11.3 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 9 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 57.4 Cost to export Documentary compliance (US$) 10 Dealing with construction permits (rank) 151 Protecting minority investors (rank) 26 Border compliance (US$) 55 Score for dealing with construction permits (0–100) 57.01 Score for protecting minority investors (0–100) 71.67 Time to import Procedures (number) 18 Extent of disclosure index (0–10) 9 Documentary compliance (hours) 8 Time (days) 299 Extent of director liability index (0–10) 7 Border compliance (hours) 10 Cost (% of warehouse value) 5.6 Ease of shareholder suits index (0–10) 7 Cost to import Building quality control index (0–15) 13.0 Extent of shareholder rights index (0–10) 6 Documentary compliance (US$) 10 Extent of ownership and control index (0–10) 6 Border compliance (US$) 77 Getting electricity (rank) 140 Extent of corporate transparency index (0–10) 8 Score for getting electricity (0–100) 57.71  Enforcing contracts (rank) 98 Procedures (number) 6 Paying taxes (rank) 122 Score for enforcing contracts (0–100) 56.44 Time (days) 134 Score for paying taxes (0–100) 64.91 Time (days) 525 Cost (% of income per capita) 504.7 Payments (number per year) 35 Cost (% of claim value) 34.9 Reliability of supply and transparency of tariffs index (0–8) 3 Time (hours per year) 252 Quality of judicial processes index (0–18) 7.5 Total tax and contribution rate (% of profit) 37.3 Registering property (rank) 98 Postfiling index (0–100) 60.11 Resolving insolvency (rank) 39 Score for registering property (0–100) 62.08 Score for resolving insolvency (0–100) 67.42 Procedures (number) 5 Time (years) 2.0 Time (days) 19 Cost (% of estate) 10.0 Cost (% of property value) 9.2 Recovery rate (cents on the dollar) 44.0 Quality of land administration index (0–30) 15.5 Strength of insolvency framework index (0–16) 14.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 153  Reform making it easier to do business  Change making it more difficult to do business ALGERIA Middle East & North Africa GNI per capita (US$) 3,960 Ease of doing business rank (1–190) 157 Ease of doing business score (0–100) 49.65 Population 41,318,142 Starting a business (rank) 150 Getting credit (rank) 178  Trading across borders (rank) 173 Score for starting a business (0–100) 78.07 Score for getting credit (0–100) 10.00 Score for trading across borders (0–100) 38.43 Procedures (number) 12 Strength of legal rights index (0–12) 2 Time to export Time (days) 17.5 Depth of credit information index (0–8) 0 Documentary compliance (hours) 149 Cost (% of income per capita) 11.8 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 80 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 3.2 Cost to export Documentary compliance (US$) 374 Dealing with construction permits (rank) 129 Protecting minority investors (rank) 168 Border compliance (US$) 593 Score for dealing with construction permits (0–100) 63.28 Score for protecting minority investors (0–100) 35.00 Time to import Procedures (number) 19 Extent of disclosure index (0–10) 4 Documentary compliance (hours) 96 Time (days) 136 Extent of director liability index (0–10) 1 Border compliance (hours) 210 Cost (% of warehouse value) 7.8 Ease of shareholder suits index (0–10) 5 Cost to import Building quality control index (0–15) 12.0 Extent of shareholder rights index (0–10) 3 Documentary compliance (US$) 400 Extent of ownership and control index (0–10) 4 Border compliance (US$) 409  Getting electricity (rank) 106 Extent of corporate transparency index (0–10) 4 Score for getting electricity (0–100) 69.58 Enforcing contracts (rank) 112 Procedures (number) 5 Paying taxes (rank) 156 Score for enforcing contracts (0–100) 54.78 Time (days) 93 Score for paying taxes (0–100) 53.91 Time (days) 630 Cost (% of income per capita) 1,478.3 Payments (number per year) 27 Cost (% of claim value) 21.8 Reliability of supply and transparency of tariffs index (0–8) 5 Time (hours per year) 265 Quality of judicial processes index (0–18) 5.5 Total tax and contribution rate (% of profit) 66.0 Registering property (rank) 165 Postfiling index (0–100) 49.77 Resolving insolvency (rank) 76 Score for registering property (0–100) 44.26 Score for resolving insolvency (0–100) 49.24 Procedures (number) 10 Time (years) 1.3 Time (days) 55 Cost (% of estate) 7.0 Cost (% of property value) 7.1 Recovery rate (cents on the dollar) 50.8 Quality of land administration index (0–30) 7.5 Strength of insolvency framework index (0–16) 7.0 ANGOLA Sub-Saharan Africa GNI per capita (US$) 3,330 Ease of doing business rank (1–190) 173 Ease of doing business score (0–100) 43.86 Population 29,784,193 Starting a business (rank) 139 Getting credit (rank) 184  Trading across borders (rank) 174 Score for starting a business (0–100) 80.52 Score for getting credit (0–100) 5.00 Score for trading across borders (0–100) 36.15 Procedures (number) 7 Strength of legal rights index (0–12) 1 Time to export Time (days) 36 Depth of credit information index (0–8) 0 Documentary compliance (hours) 96 Cost (% of income per capita) 13.9 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 164 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 1.6 Cost to export Documentary compliance (US$) 240 Dealing with construction permits (rank) 87 Protecting minority investors (rank) 89 Border compliance (US$) 825 Score for dealing with construction permits (0–100) 68.93 Score for protecting minority investors (0–100) 55.00 Time to import Procedures (number) 10 Extent of disclosure index (0–10) 4 Documentary compliance (hours) 96 Time (days) 173 Extent of director liability index (0–10) 6 Border compliance (hours) 72 Cost (% of warehouse value) 0.4 Ease of shareholder suits index (0–10) 6 Cost to import Building quality control index (0–15) 6.0 Extent of shareholder rights index (0–10) 7 Documentary compliance (US$) 460 Extent of ownership and control index (0–10) 6 Border compliance (US$) 1,030  Getting electricity (rank) 152 Extent of corporate transparency index (0–10) 4 Score for getting electricity (0–100) 54.08 Enforcing contracts (rank) 186 Procedures (number) 7 Paying taxes (rank) 104 Score for enforcing contracts (0–100) 26.26 Time (days) 121 Score for paying taxes (0–100) 69.54 Time (days) 1,296 Cost (% of income per capita) 786.7 Payments (number per year) 31 Cost (% of claim value) 44.4 Reliability of supply and transparency of tariffs index (0–8) 3 Time (hours per year) 287 Quality of judicial processes index (0–18) 4.5 Total tax and contribution rate (% of profit) 49.1 Registering property (rank) 170 Postfiling index (0–100) 94.95 Resolving insolvency (rank) 168 Score for registering property (0–100) 43.16 Score for resolving insolvency (0–100) 0.00 Procedures (number) 6 Time (years) no practice Time (days) 190 Cost (% of estate) no practice Cost (% of property value) 2.8 Recovery rate (cents on the dollar) 0.0 Quality of land administration index (0–30) 7.0 Strength of insolvency framework index (0–16) 0.0 ANTIGUA AND BARBUDA Latin America & Caribbean GNI per capita (US$) 14,170 Ease of doing business rank (1–190) 112 Ease of doing business score (0–100) 59.48 Population 102,012 Starting a business (rank) 131  Getting credit (rank) 161 Trading across borders (rank) 108 Score for starting a business (0–100) 81.74 Score for getting credit (0–100) 25.00 Score for trading across borders (0–100) 68.73 Procedures (number) 9 Strength of legal rights index (0–12) 5 Time to export Time (days) 22 Depth of credit information index (0–8) 0 Documentary compliance (hours) 51 Cost (% of income per capita) 8.7 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 61 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 121 Dealing with construction permits (rank) 97 Protecting minority investors (rank) 99 Border compliance (US$) 546 Score for dealing with construction permits (0–100) 68.14 Score for protecting minority investors (0–100) 51.67 Time to import Procedures (number) 18 Extent of disclosure index (0–10) 4 Documentary compliance (hours) 48 Time (days) 135 Extent of director liability index (0–10) 8 Border compliance (hours) 61 Cost (% of warehouse value) 0.8 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 9.0 Extent of shareholder rights index (0–10) 4 Documentary compliance (US$) 100 Extent of ownership and control index (0–10) 4 Border compliance (US$) 546 Getting electricity (rank) 63 Extent of corporate transparency index (0–10) 3 Score for getting electricity (0–100) 80.39 Enforcing contracts (rank) 34 Procedures (number) 4 Paying taxes (rank) 144 Score for enforcing contracts (0–100) 68.11 Time (days) 42 Score for paying taxes (0–100) 58.96 Time (days) 476 Cost (% of income per capita) 109.9 Payments (number per year) 57 Cost (% of claim value) 27.1 Reliability of supply and transparency of tariffs index (0–8) 4 Time (hours per year) 177 Quality of judicial processes index (0–18) 11.5 Total tax and contribution rate (% of profit) 42.8 Registering property (rank) 120 Postfiling index (0–100) 69.40 Resolving insolvency (rank) 132 Score for registering property (0–100) 56.63 Score for resolving insolvency (0–100) 35.40 Procedures (number) 7 Time (years) 3.0 Time (days) 32 Cost (% of estate) 7.0 Cost (% of property value) 10.8 Recovery rate (cents on the dollar) 36.8 Quality of land administration index (0–30) 19.0 Strength of insolvency framework index (0–16) 5.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 154 DOING BUSINESS 2019  Reform making it easier to do business  Change making it more difficult to do business ARGENTINA Latin America & Caribbean GNI per capita (US$) 13,040 Ease of doing business rank (1–190) 119 Ease of doing business score (0–100) 58.80 Population 44,271,041  Starting a business (rank) 128 Getting credit (rank) 85 Trading across borders (rank) 125 Score for starting a business (0–100) 81.99 Score for getting credit (0–100) 55.00 Score for trading across borders (0–100) 65.36 Procedures (number) 11 Strength of legal rights index (0–12) 3 Time to export Time (days) 11 Depth of credit information index (0–8) 8 Documentary compliance (hours) 30 Cost (% of income per capita) 5.3 Credit bureau coverage (% of adults) 100.0 Border compliance (hours) 21 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 45.7 Cost to export Documentary compliance (US$) 60 Dealing with construction permits (rank) 174 Protecting minority investors (rank) 57 Border compliance (US$) 150 Score for dealing with construction permits (0–100) 51.01 Score for protecting minority investors (0–100) 61.67 Time to import Procedures (number) 21 Extent of disclosure index (0–10) 7 Documentary compliance (hours) 192 Time (days) 341 Extent of director liability index (0–10) 2 Border compliance (hours) 60 Cost (% of warehouse value) 2.9 Ease of shareholder suits index (0–10) 6 Cost to import Building quality control index (0–15) 11.0 Extent of shareholder rights index (0–10) 8 Documentary compliance (US$) 120 Extent of ownership and control index (0–10) 7 Border compliance (US$) 1,200 Getting electricity (rank) 103 Extent of corporate transparency index (0–10) 7 Score for getting electricity (0–100) 70.02 Enforcing contracts (rank) 107 Procedures (number) 6 Paying taxes (rank) 169 Score for enforcing contracts (0–100) 55.66 Time (days) 92 Score for paying taxes (0–100) 49.34 Time (days) 995 Cost (% of income per capita) 21.0 Payments (number per year) 9 Cost (% of claim value) 22.5 Reliability of supply and transparency of tariffs index (0–8) 5 Time (hours per year) 311.5 Quality of judicial processes index (0–18) 11.5 Total tax and contribution rate (% of profit) 106.0 Registering property (rank) 119 Postfiling index (0–100) 47.94 Resolving insolvency (rank) 104 Score for registering property (0–100) 56.73 Score for resolving insolvency (0–100) 41.24 Procedures (number) 7 Time (years) 2.4 Time (days) 51.5 Cost (% of estate) 16.5 Cost (% of property value) 6.6 Recovery rate (cents on the dollar) 21.5 Quality of land administration index (0–30) 13.5 Strength of insolvency framework index (0–16) 9.5 ARMENIA Europe & Central Asia GNI per capita (US$) 4,000 Ease of doing business rank (1–190) 41 Ease of doing business score (0–100) 75.37 Population 2,930,450  Starting a business (rank) 8 Getting credit (rank) 44 Trading across borders (rank) 46 Score for starting a business (0–100) 96.21 Score for getting credit (0–100) 70.00 Score for trading across borders (0–100) 89.22 Procedures (number) 3 Strength of legal rights index (0–12) 6 Time to export Time (days) 3.5 Depth of credit information index (0–8) 8 Documentary compliance (hours) 2 Cost (% of income per capita) 0.8 Credit bureau coverage (% of adults) 80.0 Border compliance (hours) 39 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 150 Dealing with construction permits (rank) 98  Protecting minority investors (rank) 51 Border compliance (US$) 100 Score for dealing with construction permits (0–100) 68.06 Score for protecting minority investors (0–100) 63.33 Time to import Procedures (number) 20 Extent of disclosure index (0–10) 6 Documentary compliance (hours) 2 Time (days) 98 Extent of director liability index (0–10) 6 Border compliance (hours) 3 Cost (% of warehouse value) 1.4 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 9.0 Extent of shareholder rights index (0–10) 7 Documentary compliance (US$) 100 Extent of ownership and control index (0–10) 3 Border compliance (US$) 0  Getting electricity (rank) 17 Extent of corporate transparency index (0–10) 8 Score for getting electricity (0–100) 90.79  Enforcing contracts (rank) 24 Procedures (number) 3  Paying taxes (rank) 82 Score for enforcing contracts (0–100) 70.63 Time (days) 72 Score for paying taxes (0–100) 74.46 Time (days) 570 Cost (% of income per capita) 70.3 Payments (number per year) 14 Cost (% of claim value) 16.0 Reliability of supply and transparency of tariffs index (0–8) 7 Time (hours per year) 262 Quality of judicial processes index (0–18) 12.0 Total tax and contribution rate (% of profit) 18.5 Registering property (rank) 14 Postfiling index (0–100) 49.08 Resolving insolvency (rank) 95 Score for registering property (0–100) 86.97 Score for resolving insolvency (0–100) 43.99 Procedures (number) 3 Time (years) 1.9 Time (days) 7 Cost (% of estate) 11.0 Cost (% of property value) 0.1 Recovery rate (cents on the dollar) 38.2 Quality of land administration index (0–30) 20.5 Strength of insolvency framework index (0–16) 7.5 AUSTRALIA OECD high income GNI per capita (US$) 51,360 Ease of doing business rank (1–190) 18 Ease of doing business score (0–100) 80.13 Population 24,598,933 Starting a business (rank) 7 Getting credit (rank) 8 Trading across borders (rank) 103 Score for starting a business (0–100) 96.47 Score for getting credit (0–100) 90.00 Score for trading across borders (0–100) 70.30 Procedures (number) 3 Strength of legal rights index (0–12) 11 Time to export Time (days) 2.5 Depth of credit information index (0–8) 7 Documentary compliance (hours) 7 Cost (% of income per capita) 0.7 Credit bureau coverage (% of adults) 100.0 Border compliance (hours) 36 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 264 Dealing with construction permits (rank) 9 Protecting minority investors (rank) 64 Border compliance (US$) 766 Score for dealing with construction permits (0–100) 84.59 Score for protecting minority investors (0–100) 60.00 Time to import Procedures (number) 11 Extent of disclosure index (0–10) 8 Documentary compliance (hours) 4 Time (days) 121 Extent of director liability index (0–10) 2 Border compliance (hours) 39 Cost (% of warehouse value) 0.7 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 14.0 Extent of shareholder rights index (0–10) 5 Documentary compliance (US$) 100 Extent of ownership and control index (0–10) 4 Border compliance (US$) 539 Getting electricity (rank) 52 Extent of corporate transparency index (0–10) 9 Score for getting electricity (0–100) 82.31 Enforcing contracts (rank) 5 Procedures (number) 5 Paying taxes (rank) 26 Score for enforcing contracts (0–100) 79.00 Time (days) 75 Score for paying taxes (0–100) 85.64 Time (days) 402 Cost (% of income per capita) 12.5 Payments (number per year) 11 Cost (% of claim value) 23.2 Reliability of supply and transparency of tariffs index (0–8) 7 Time (hours per year) 105 Quality of judicial processes index (0–18) 15.5 Total tax and contribution rate (% of profit) 47.4 Registering property (rank) 50 Postfiling index (0–100) 95.34 Resolving insolvency (rank) 20 Score for registering property (0–100) 74.09 Score for resolving insolvency (0–100) 78.87 Procedures (number) 5 Time (years) 1.0 Time (days) 4.5 Cost (% of estate) 8.0 Cost (% of property value) 5.3 Recovery rate (cents on the dollar) 82.7 Quality of land administration index (0–30) 20.0 Strength of insolvency framework index (0–16) 11.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 155  Reform making it easier to do business  Change making it more difficult to do business AUSTRIA OECD high income GNI per capita (US$) 45,440 Ease of doing business rank (1–190) 26 Ease of doing business score (0–100) 78.57 Population 8,809,212 Starting a business (rank) 118 Getting credit (rank) 85 Trading across borders (rank) 1 Score for starting a business (0–100) 83.21 Score for getting credit (0–100) 55.00 Score for trading across borders (0–100) 100.00 Procedures (number) 8 Strength of legal rights index (0–12) 4 Time to export Time (days) 21 Depth of credit information index (0–8) 7 Documentary compliance (hours) 1 Cost (% of income per capita) 4.8 Credit bureau coverage (% of adults) 52.2 Border compliance (hours) 0 Minimum capital (% of income per capita) 11.9 Credit registry coverage (% of adults) 2.2 Cost to export Documentary compliance (US$) 0 Dealing with construction permits (rank) 42 Protecting minority investors (rank) 33 Border compliance (US$) 0 Score for dealing with construction permits (0–100) 75.08 Score for protecting minority investors (0–100) 68.33 Time to import Procedures (number) 11 Extent of disclosure index (0–10) 5 Documentary compliance (hours) 1 Time (days) 222 Extent of director liability index (0–10) 5 Border compliance (hours) 0 Cost (% of warehouse value) 1.2 Ease of shareholder suits index (0–10) 7 Cost to import Building quality control index (0–15) 13.0 Extent of shareholder rights index (0–10) 7 Documentary compliance (US$) 0 Extent of ownership and control index (0–10) 9 Border compliance (US$) 0 Getting electricity (rank) 28 Extent of corporate transparency index (0–10) 8 Score for getting electricity (0–100) 87.72 Enforcing contracts (rank) 10 Procedures (number) 5 Paying taxes (rank) 40 Score for enforcing contracts (0–100) 75.49 Time (days) 23 Score for paying taxes (0–100) 83.45 Time (days) 397 Cost (% of income per capita) 88.6 Payments (number per year) 12 Cost (% of claim value) 20.6 Reliability of supply and transparency of tariffs index (0–8) 7 Time (hours per year) 131 Quality of judicial processes index (0–18) 13.0 Total tax and contribution rate (% of profit) 51.5 Registering property (rank) 32 Postfiling index (0–100) 98.54 Resolving insolvency (rank) 21 Score for registering property (0–100) 79.97 Score for resolving insolvency (0–100) 77.47 Procedures (number) 3 Time (years) 1.1 Time (days) 20.5 Cost (% of estate) 10.0 Cost (% of property value) 4.6 Recovery rate (cents on the dollar) 80.1 Quality of land administration index (0–30) 23.0 Strength of insolvency framework index (0–16) 11.0 AZERBAIJAN Europe & Central Asia GNI per capita (US$) 4,080 Ease of doing business rank (1–190) 25 Ease of doing business score (0–100) 78.64 Population 9,862,429 Starting a business (rank) 9  Getting credit (rank) 22  Trading across borders (rank) 84 Score for starting a business (0–100) 96.14 Score for getting credit (0–100) 80.00 Score for trading across borders (0–100) 77.04 Procedures (number) 3 Strength of legal rights index (0–12) 8 Time to export Time (days) 3.5 Depth of credit information index (0–8) 8 Documentary compliance (hours) 33 Cost (% of income per capita) 1.3 Credit bureau coverage (% of adults) 41.5 Border compliance (hours) 17 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 41.5 Cost to export Documentary compliance (US$) 250  Dealing with construction permits (rank) 61  Protecting minority investors (rank) 2 Border compliance (US$) 214 Score for dealing with construction permits (0–100) 73.11 Score for protecting minority investors (0–100) 81.67 Time to import Procedures (number) 18 Extent of disclosure index (0–10) 10 Documentary compliance (hours) 33 Time (days) 116 Extent of director liability index (0–10) 5 Border compliance (hours) 14 Cost (% of warehouse value) 1.9 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 12.0 Extent of shareholder rights index (0–10) 9 Documentary compliance (US$) 200 Extent of ownership and control index (0–10) 7 Border compliance (US$) 300  Getting electricity (rank) 74 Extent of corporate transparency index (0–10) 10 Score for getting electricity (0–100) 77.27 Enforcing contracts (rank) 40 Procedures (number) 7  Paying taxes (rank) 28 Score for enforcing contracts (0–100) 67.51 Time (days) 41 Score for paying taxes (0–100) 85.23 Time (days) 277 Cost (% of income per capita) 140.4 Payments (number per year) 6 Cost (% of claim value) 18.5 Reliability of supply and transparency of tariffs index (0–8) 7 Time (hours per year) 159 Quality of judicial processes index (0–18) 6.5 Total tax and contribution rate (% of profit) 40.8  Registering property (rank) 17 Postfiling index (0–100) 83.79  Resolving insolvency (rank) 45 Score for registering property (0–100) 84.63 Score for resolving insolvency (0–100) 63.79 Procedures (number) 3 Time (years) 1.5 Time (days) 5.5 Cost (% of estate) 12.0 Cost (% of property value) 0.1 Recovery rate (cents on the dollar) 40.1 Quality of land administration index (0–30) 17.5 Strength of insolvency framework index (0–16) 13.5 BAHAMAS, THE Latin America & Caribbean GNI per capita (US$) 29,170 Ease of doing business rank (1–190) 118 Ease of doing business score (0–100) 58.90 Population 395,361 Starting a business (rank) 105  Getting credit (rank) 144 Trading across borders (rank) 161 Score for starting a business (0–100) 84.47 Score for getting credit (0–100) 30.00 Score for trading across borders (0–100) 53.07 Procedures (number) 7 Strength of legal rights index (0–12) 6 Time to export Time (days) 21.5 Depth of credit information index (0–8) 0 Documentary compliance (hours) 12 Cost (% of income per capita) 11.4 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 36 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 550 Dealing with construction permits (rank) 91 Protecting minority investors (rank) 132 Border compliance (US$) 512 Score for dealing with construction permits (0–100) 68.64 Score for protecting minority investors (0–100) 43.33 Time to import Procedures (number) 16 Extent of disclosure index (0–10) 2 Documentary compliance (hours) 6 Time (days) 180 Extent of director liability index (0–10) 5 Border compliance (hours) 51 Cost (% of warehouse value) 0.7 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 10.0 Extent of shareholder rights index (0–10) 7 Documentary compliance (US$) 550 Extent of ownership and control index (0–10) 1 Border compliance (US$) 1,385 Getting electricity (rank) 87 Extent of corporate transparency index (0–10) 3 Score for getting electricity (0–100) 73.56 Enforcing contracts (rank) 84 Procedures (number) 5  Paying taxes (rank) 50 Score for enforcing contracts (0–100) 59.07 Time (days) 67 Score for paying taxes (0–100) 80.13 Time (days) 545 Cost (% of income per capita) 90.4 Payments (number per year) 20 Cost (% of claim value) 28.9 Reliability of supply and transparency of tariffs index (0–8) 4 Time (hours per year) 197 Quality of judicial processes index (0–18) 8.0 Total tax and contribution rate (% of profit) 31.5 Registering property (rank) 169 Postfiling index (0–100) 79.27 Resolving insolvency (rank) 69 Score for registering property (0–100) 43.31 Score for resolving insolvency (0–100) 53.38 Procedures (number) 7 Time (years) 3.0 Time (days) 122 Cost (% of estate) 12.0 Cost (% of property value) 4.3 Recovery rate (cents on the dollar) 64.3 Quality of land administration index (0–30) 3.0 Strength of insolvency framework index (0–16) 6.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 156 DOING BUSINESS 2019  Reform making it easier to do business  Change making it more difficult to do business BAHRAIN Middle East & North Africa GNI per capita (US$) 20,240 Ease of doing business rank (1–190) 62 Ease of doing business score (0–100) 69.85 Population 1,492,584 Starting a business (rank) 66 Getting credit (rank) 112  Trading across borders (rank) 77 Score for starting a business (0–100) 89.57 Score for getting credit (0–100) 45.00 Score for trading across borders (0–100) 77.77 Procedures (number) 6.5 Strength of legal rights index (0–12) 1 Time to export Time (days) 8.5 Depth of credit information index (0–8) 8 Documentary compliance (hours) 24 Cost (% of income per capita) 1.1 Credit bureau coverage (% of adults) 28.0 Border compliance (hours) 71 Minimum capital (% of income per capita) 3.1 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 100 Dealing with construction permits (rank) 57  Protecting minority investors (rank) 38 Border compliance (US$) 47 Score for dealing with construction permits (0–100) 73.40 Score for protecting minority investors (0–100) 66.67 Time to import Procedures (number) 11 Extent of disclosure index (0–10) 8 Documentary compliance (hours) 60 Time (days) 174 Extent of director liability index (0–10) 4 Border compliance (hours) 42 Cost (% of warehouse value) 3.9 Ease of shareholder suits index (0–10) 5 Cost to import Building quality control index (0–15) 12.0 Extent of shareholder rights index (0–10) 9 Documentary compliance (US$) 130 Extent of ownership and control index (0–10) 7 Border compliance (US$) 397 Getting electricity (rank) 82 Extent of corporate transparency index (0–10) 7 Score for getting electricity (0–100) 74.82 Enforcing contracts (rank) 128 Procedures (number) 5 Paying taxes (rank) 5 Score for enforcing contracts (0–100) 51.75 Time (days) 85 Score for paying taxes (0–100) 93.89 Time (days) 635 Cost (% of income per capita) 61.0 Payments (number per year) 14 Cost (% of claim value) 14.7 Reliability of supply and transparency of tariffs index (0–8) 5 Time (hours per year) 28.5 Quality of judicial processes index (0–18) 2.5 Total tax and contribution rate (% of profit) 13.8 Registering property (rank) 26 Postfiling index (0–100) not applicable Resolving insolvency (rank) 93 Score for registering property (0–100) 81.07 Score for resolving insolvency (0–100) 44.57 Procedures (number) 2 Time (years) 2.5 Time (days) 31 Cost (% of estate) 9.5 Cost (% of property value) 1.7 Recovery rate (cents on the dollar) 42.2 Quality of land administration index (0–30) 17.5 Strength of insolvency framework index (0–16) 7.0 BANGLADESH South Asia GNI per capita (US$) 1,470 Ease of doing business rank (1–190) 176 Ease of doing business score (0–100) 41.97 Population 164,669,751 Starting a business (rank) 138 Getting credit (rank) 161 Trading across borders (rank) 176 Score for starting a business (0–100) 80.82 Score for getting credit (0–100) 25.00 Score for trading across borders (0–100) 31.76 Procedures (number) 9 Strength of legal rights index (0–12) 5 Time to export Time (days) 19.5 Depth of credit information index (0–8) 0 Documentary compliance (hours) 147 Cost (% of income per capita) 21.2 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 168 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 3.2 Cost to export Documentary compliance (US$) 225 Dealing with construction permits (rank) 138 Protecting minority investors (rank) 89 Border compliance (US$) 408.2 Score for dealing with construction permits (0–100) 60.82 Score for protecting minority investors (0–100) 55.00 Time to import Procedures (number) 15.8 Extent of disclosure index (0–10) 6 Documentary compliance (hours) 144 Time (days) 273.5 Extent of director liability index (0–10) 7 Border compliance (hours) 216 Cost (% of warehouse value) 1.8 Ease of shareholder suits index (0–10) 7 Cost to import Building quality control index (0–15) 10.0 Extent of shareholder rights index (0–10) 5 Documentary compliance (US$) 370 Extent of ownership and control index (0–10) 3 Border compliance (US$) 900 Getting electricity (rank) 179 Extent of corporate transparency index (0–10) 5 Score for getting electricity (0–100) 30.81 Enforcing contracts (rank) 189 Procedures (number) 8.6 Paying taxes (rank) 151 Score for enforcing contracts (0–100) 22.21 Time (days) 150.2 Score for paying taxes (0–100) 56.13 Time (days) 1,442 Cost (% of income per capita) 2,155.9 Payments (number per year) 33 Cost (% of claim value) 66.8 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 435 Quality of judicial processes index (0–18) 7.5 Total tax and contribution rate (% of profit) 33.4 Registering property (rank) 183 Postfiling index (0–100) 44.36 Resolving insolvency (rank) 153 Score for registering property (0–100) 28.91 Score for resolving insolvency (0–100) 28.20 Procedures (number) 8 Time (years) 4.0 Time (days) 270.8 Cost (% of estate) 8.0 Cost (% of property value) 7.2 Recovery rate (cents on the dollar) 29.2 Quality of land administration index (0–30) 6.5 Strength of insolvency framework index (0–16) 4.0 BARBADOS Latin America & Caribbean GNI per capita (US$) 15,540 Ease of doing business rank (1–190) 129 Ease of doing business score (0–100) 56.78 Population 285,719 Starting a business (rank) 101 Getting credit (rank) 144 Trading across borders (rank) 132 Score for starting a business (0–100) 85.15 Score for getting credit (0–100) 30.00 Score for trading across borders (0–100) 61.88 Procedures (number) 8 Strength of legal rights index (0–12) 6 Time to export Time (days) 15 Depth of credit information index (0–8) 0 Documentary compliance (hours) 54 Cost (% of income per capita) 7.3 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 41 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 109 Dealing with construction permits (rank) 154 Protecting minority investors (rank) 168 Border compliance (US$) 350 Score for dealing with construction permits (0–100) 56.64 Score for protecting minority investors (0–100) 35.00 Time to import Procedures (number) 9 Extent of disclosure index (0–10) 2 Documentary compliance (hours) 74 Time (days) 442 Extent of director liability index (0–10) 2 Border compliance (hours) 104 Cost (% of warehouse value) 0.2 Ease of shareholder suits index (0–10) 7 Cost to import Building quality control index (0–15) 6.5 Extent of shareholder rights index (0–10) 4 Documentary compliance (US$) 146 Extent of ownership and control index (0–10) 1 Border compliance (US$) 1,585 Getting electricity (rank) 114 Extent of corporate transparency index (0–10) 5 Score for getting electricity (0–100) 65.12 Enforcing contracts (rank) 170 Procedures (number) 8 Paying taxes (rank) 93 Score for enforcing contracts (0–100) 38.02 Time (days) 88 Score for paying taxes (0–100) 71.88 Time (days) 1,340 Cost (% of income per capita) 61.3 Payments (number per year) 29 Cost (% of claim value) 19.7 Reliability of supply and transparency of tariffs index (0–8) 6 Time (hours per year) 245 Quality of judicial processes index (0–18) 6.5 Total tax and contribution rate (% of profit) 35.3 Registering property (rank) 129 Postfiling index (0–100) 74.08 Resolving insolvency (rank) 34 Score for registering property (0–100) 54.33 Score for resolving insolvency (0–100) 69.79 Procedures (number) 6 Time (years) 1.8 Time (days) 105 Cost (% of estate) 15.0 Cost (% of property value) 4.4 Recovery rate (cents on the dollar) 65.8 Quality of land administration index (0–30) 11.5 Strength of insolvency framework index (0–16) 11.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 157  Reform making it easier to do business  Change making it more difficult to do business BELARUS Europe & Central Asia GNI per capita (US$) 5,280 Ease of doing business rank (1–190) 37 Ease of doing business score (0–100) 75.77 Population 9,507,875  Starting a business (rank) 29 Getting credit (rank) 85 Trading across borders (rank) 25 Score for starting a business (0–100) 93.39 Score for getting credit (0–100) 55.00 Score for trading across borders (0–100) 96.21 Procedures (number) 4 Strength of legal rights index (0–12) 4 Time to export Time (days) 9 Depth of credit information index (0–8) 7 Documentary compliance (hours) 4 Cost (% of income per capita) 0.5 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 5 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 48.8 Cost to export Documentary compliance (US$) 60  Dealing with construction permits (rank) 46 Protecting minority investors (rank) 51 Border compliance (US$) 108 Score for dealing with construction permits (0–100) 74.69 Score for protecting minority investors (0–100) 63.33 Time to import Procedures (number) 15 Extent of disclosure index (0–10) 7 Documentary compliance (hours) 4 Time (days) 160 Extent of director liability index (0–10) 2 Border compliance (hours) 0 Cost (% of warehouse value) 1.9 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 13.0 Extent of shareholder rights index (0–10) 6 Documentary compliance (US$) 0 Extent of ownership and control index (0–10) 7 Border compliance (US$) 0 Getting electricity (rank) 20 Extent of corporate transparency index (0–10) 8 Score for getting electricity (0–100) 90.24 Enforcing contracts (rank) 29 Procedures (number) 3 Paying taxes (rank) 99 Score for enforcing contracts (0–100) 69.44 Time (days) 105 Score for paying taxes (0–100) 70.68 Time (days) 275 Cost (% of income per capita) 97.8 Payments (number per year) 7 Cost (% of claim value) 23.4 Reliability of supply and transparency of tariffs index (0–8) 8 Time (hours per year) 184 Quality of judicial processes index (0–18) 8.5 Total tax and contribution rate (% of profit) 53.3 Registering property (rank) 5 Postfiling index (0–100) 50.00 Resolving insolvency (rank) 72 Score for registering property (0–100) 92.19 Score for resolving insolvency (0–100) 52.58 Procedures (number) 2 Time (years) 1.5 Time (days) 3 Cost (% of estate) 17.0 Cost (% of property value) 0.0 Recovery rate (cents on the dollar) 39.6 Quality of land administration index (0–30) 23.5 Strength of insolvency framework index (0–16) 10.0 BELGIUM OECD high income GNI per capita (US$) 41,790 Ease of doing business rank (1–190) 45 Ease of doing business score (0–100) 73.95 Population 11,372,068 Starting a business (rank) 33  Getting credit (rank) 60 Trading across borders (rank) 1 Score for starting a business (0–100) 93.03 Score for getting credit (0–100) 65.00 Score for trading across borders (0–100) 100.00 Procedures (number) 4 Strength of legal rights index (0–12) 8 Time to export Time (days) 4 Depth of credit information index (0–8) 5 Documentary compliance (hours) 1 Cost (% of income per capita) 5.4 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 0 Minimum capital (% of income per capita) 16.0 Credit registry coverage (% of adults) 95.7 Cost to export Documentary compliance (US$) 0 Dealing with construction permits (rank) 38 Protecting minority investors (rank) 57 Border compliance (US$) 0 Score for dealing with construction permits (0–100) 75.42 Score for protecting minority investors (0–100) 61.67 Time to import Procedures (number) 10 Extent of disclosure index (0–10) 8 Documentary compliance (hours) 1 Time (days) 212 Extent of director liability index (0–10) 6 Border compliance (hours) 0 Cost (% of warehouse value) 0.9 Ease of shareholder suits index (0–10) 7 Cost to import Building quality control index (0–15) 12.0 Extent of shareholder rights index (0–10) 5 Documentary compliance (US$) 0 Extent of ownership and control index (0–10) 4 Border compliance (US$) 0 Getting electricity (rank) 112 Extent of corporate transparency index (0–10) 7 Score for getting electricity (0–100) 67.31 Enforcing contracts (rank) 54 Procedures (number) 6 Paying taxes (rank) 60 Score for enforcing contracts (0–100) 64.25 Time (days) 201 Score for paying taxes (0–100) 77.48 Time (days) 505 Cost (% of income per capita) 96.1 Payments (number per year) 11 Cost (% of claim value) 18.0 Reliability of supply and transparency of tariffs index (0–8) 8 Time (hours per year) 136 Quality of judicial processes index (0–18) 8.0 Total tax and contribution rate (% of profit) 57.7 Registering property (rank) 143 Postfiling index (0–100) 83.45  Resolving insolvency (rank) 8 Score for registering property (0–100) 51.41 Score for resolving insolvency (0–100) 83.88 Procedures (number) 8 Time (years) 0.9 Time (days) 56 Cost (% of estate) 3.5 Cost (% of property value) 12.7 Recovery rate (cents on the dollar) 89.1 Quality of land administration index (0–30) 22.5 Strength of insolvency framework index (0–16) 11.5 BELIZE Latin America & Caribbean GNI per capita (US$) 4,390 Ease of doing business rank (1–190) 125 Ease of doing business score (0–100) 57.13 Population 374,681 Starting a business (rank) 162 Getting credit (rank) 172 Trading across borders (rank) 111 Score for starting a business (0–100) 73.22 Score for getting credit (0–100) 20.00 Score for trading across borders (0–100) 68.13 Procedures (number) 9 Strength of legal rights index (0–12) 4 Time to export Time (days) 43 Depth of credit information index (0–8) 0 Documentary compliance (hours) 38 Cost (% of income per capita) 34.7 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 96 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 28 Dealing with construction permits (rank) 119 Protecting minority investors (rank) 132 Border compliance (US$) 710 Score for dealing with construction permits (0–100) 65.24 Score for protecting minority investors (0–100) 43.33 Time to import Procedures (number) 16 Extent of disclosure index (0–10) 3 Documentary compliance (hours) 36 Time (days) 127 Extent of director liability index (0–10) 4 Border compliance (hours) 48 Cost (% of warehouse value) 2.5 Ease of shareholder suits index (0–10) 7 Cost to import Building quality control index (0–15) 7.0 Extent of shareholder rights index (0–10) 6 Documentary compliance (US$) 75 Extent of ownership and control index (0–10) 1 Border compliance (US$) 688 Getting electricity (rank) 91 Extent of corporate transparency index (0–10) 5 Score for getting electricity (0–100) 72.96 Enforcing contracts (rank) 133 Procedures (number) 5 Paying taxes (rank) 52 Score for enforcing contracts (0–100) 50.11 Time (days) 66 Score for paying taxes (0–100) 79.90 Time (days) 892 Cost (% of income per capita) 321.3 Payments (number per year) 29 Cost (% of claim value) 27.5 Reliability of supply and transparency of tariffs index (0–8) 4 Time (hours per year) 147 Quality of judicial processes index (0–18) 8.0 Total tax and contribution rate (% of profit) 31.1 Registering property (rank) 135 Postfiling index (0–100) 85.09 Resolving insolvency (rank) 87 Score for registering property (0–100) 52.42 Score for resolving insolvency (0–100) 45.94 Procedures (number) 9 Time (years) 2.0 Time (days) 60 Cost (% of estate) 22.5 Cost (% of property value) 4.8 Recovery rate (cents on the dollar) 56.3 Quality of land administration index (0–30) 11.0 Strength of insolvency framework index (0–16) 5.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 158 DOING BUSINESS 2019  Reform making it easier to do business  Change making it more difficult to do business BENIN Sub-Saharan Africa GNI per capita (US$) 800 Ease of doing business rank (1–190) 153 Ease of doing business score (0–100) 51.42 Population 11,175,692 Starting a business (rank) 61  Getting credit (rank) 144 Trading across borders (rank) 107 Score for starting a business (0–100) 90.60 Score for getting credit (0–100) 30.00 Score for trading across borders (0–100) 68.94 Procedures (number) 5.5 Strength of legal rights index (0–12) 6 Time to export Time (days) 8.5 Depth of credit information index (0–8) 0 Documentary compliance (hours) 48 Cost (% of income per capita) 3.6 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 78 Minimum capital (% of income per capita) 5.2 Credit registry coverage (% of adults) 0.8 Cost to export Documentary compliance (US$) 80 Dealing with construction permits (rank) 51 Protecting minority investors (rank) 149 Border compliance (US$) 354 Score for dealing with construction permits (0–100) 73.95 Score for protecting minority investors (0–100) 40.00 Time to import Procedures (number) 13 Extent of disclosure index (0–10) 7 Documentary compliance (hours) 59 Time (days) 88 Extent of director liability index (0–10) 1 Border compliance (hours) 82 Cost (% of warehouse value) 2.9 Ease of shareholder suits index (0–10) 5 Cost to import Building quality control index (0–15) 9.0 Extent of shareholder rights index (0–10) 4 Documentary compliance (US$) 110 Extent of ownership and control index (0–10) 3 Border compliance (US$) 599 Getting electricity (rank) 176 Extent of corporate transparency index (0–10) 4 Score for getting electricity (0–100) 33.84  Enforcing contracts (rank) 171 Procedures (number) 5 Paying taxes (rank) 176 Score for enforcing contracts (0–100) 37.27 Time (days) 90 Score for paying taxes (0–100) 44.73 Time (days) 750 Cost (% of income per capita) 11,987.0 Payments (number per year) 57 Cost (% of claim value) 64.7 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 270 Quality of judicial processes index (0–18) 6.5 Total tax and contribution rate (% of profit) 57.4 Registering property (rank) 130 Postfiling index (0–100) 49.31 Resolving insolvency (rank) 110 Score for registering property (0–100) 54.19 Score for resolving insolvency (0–100) 40.68 Procedures (number) 4 Time (years) 4.0 Time (days) 120 Cost (% of estate) 21.5 Cost (% of property value) 3.4 Recovery rate (cents on the dollar) 23.3 Quality of land administration index (0–30) 6.5 Strength of insolvency framework index (0–16) 9.0 BHUTAN South Asia GNI per capita (US$) 2,720 Ease of doing business rank (1–190) 81 Ease of doing business score (0–100) 66.08 Population 807,610 Starting a business (rank) 91 Getting credit (rank) 85 Trading across borders (rank) 28 Score for starting a business (0–100) 86.38 Score for getting credit (0–100) 55.00 Score for trading across borders (0–100) 94.25 Procedures (number) 8 Strength of legal rights index (0–12) 4 Time to export Time (days) 12 Depth of credit information index (0–8) 7 Documentary compliance (hours) 9 Cost (% of income per capita) 3.5 Credit bureau coverage (% of adults) 35.9 Border compliance (hours) 5 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 50 Dealing with construction permits (rank) 88 Protecting minority investors (rank) 125 Border compliance (US$) 59 Score for dealing with construction permits (0–100) 68.85 Score for protecting minority investors (0–100) 46.67 Time to import Procedures (number) 21 Extent of disclosure index (0–10) 4 Documentary compliance (hours) 8 Time (days) 150 Extent of director liability index (0–10) 4 Border compliance (hours) 5 Cost (% of warehouse value) 1.0 Ease of shareholder suits index (0–10) 6 Cost to import Building quality control index (0–15) 12.0 Extent of shareholder rights index (0–10) 4 Documentary compliance (US$) 50 Extent of ownership and control index (0–10) 5 Border compliance (US$) 110 Getting electricity (rank) 73 Extent of corporate transparency index (0–10) 5 Score for getting electricity (0–100) 77.39 Enforcing contracts (rank) 28 Procedures (number) 4  Paying taxes (rank) 15 Score for enforcing contracts (0–100) 69.99 Time (days) 61 Score for paying taxes (0–100) 89.28 Time (days) 225 Cost (% of income per capita) 412.3 Payments (number per year) 18 Cost (% of claim value) 23.1 Reliability of supply and transparency of tariffs index (0–8) 4 Time (hours per year) 52 Quality of judicial processes index (0–18) 8.0 Total tax and contribution rate (% of profit) 35.3 Registering property (rank) 54 Postfiling index (0–100) 95.50 Resolving insolvency (rank) 168 Score for registering property (0–100) 72.99 Score for resolving insolvency (0–100) 0.00 Procedures (number) 3 Time (years) no practice Time (days) 77 Cost (% of estate) no practice Cost (% of property value) 5.0 Recovery rate (cents on the dollar) 0.0 Quality of land administration index (0–30) 23.5 Strength of insolvency framework index (0–16) 0.0 BOLIVIA Latin America & Caribbean GNI per capita (US$) 3,130 Ease of doing business rank (1–190) 156 Ease of doing business score (0–100) 50.32 Population 11,051,600  Starting a business (rank) 178 Getting credit (rank) 134 Trading across borders (rank) 96 Score for starting a business (0–100) 64.33 Score for getting credit (0–100) 35.00 Score for trading across borders (0–100) 71.59 Procedures (number) 14 Strength of legal rights index (0–12) 0 Time to export Time (days) 43.5 Depth of credit information index (0–8) 7 Documentary compliance (hours) 144 Cost (% of income per capita) 46.0 Credit bureau coverage (% of adults) 52.9 Border compliance (hours) 48 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 17.6 Cost to export Documentary compliance (US$) 25 Dealing with construction permits (rank) 160 Protecting minority investors (rank) 149 Border compliance (US$) 65 Score for dealing with construction permits (0–100) 55.69 Score for protecting minority investors (0–100) 40.00 Time to import Procedures (number) 13 Extent of disclosure index (0–10) 1 Documentary compliance (hours) 72 Time (days) 322 Extent of director liability index (0–10) 5 Border compliance (hours) 114 Cost (% of warehouse value) 1.3 Ease of shareholder suits index (0–10) 6 Cost to import Building quality control index (0–15) 7.0 Extent of shareholder rights index (0–10) 6 Documentary compliance (US$) 30 Extent of ownership and control index (0–10) 2 Border compliance (US$) 315 Getting electricity (rank) 111 Extent of corporate transparency index (0–10) 4 Score for getting electricity (0–100) 68.17 Enforcing contracts (rank) 113 Procedures (number) 8 Paying taxes (rank) 186 Score for enforcing contracts (0–100) 54.65 Time (days) 42 Score for paying taxes (0–100) 21.62 Time (days) 591 Cost (% of income per capita) 691.3 Payments (number per year) 42 Cost (% of claim value) 25.0 Reliability of supply and transparency of tariffs index (0–8) 6 Time (hours per year) 1,025 Quality of judicial processes index (0–18) 5.5 Total tax and contribution rate (% of profit) 83.7 Registering property (rank) 148 Postfiling index (0–100) 50.00 Resolving insolvency (rank) 102 Score for registering property (0–100) 49.90 Score for resolving insolvency (0–100) 42.26 Procedures (number) 7 Time (years) 1.8 Time (days) 90 Cost (% of estate) 14.5 Cost (% of property value) 4.7 Recovery rate (cents on the dollar) 40.8 Quality of land administration index (0–30) 7.0 Strength of insolvency framework index (0–16) 6.5 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 159  Reform making it easier to do business  Change making it more difficult to do business BOSNIA AND HERZEGOVINA Europe & Central Asia GNI per capita (US$) 4,940 Ease of doing business rank (1–190) 89 Ease of doing business score (0–100) 63.82 Population 3,507,017 Starting a business (rank) 183 Getting credit (rank) 60 Trading across borders (rank) 37 Score for starting a business (0–100) 59.57 Score for getting credit (0–100) 65.00 Score for trading across borders (0–100) 91.87 Procedures (number) 13 Strength of legal rights index (0–12) 7 Time to export Time (days) 81 Depth of credit information index (0–8) 6 Documentary compliance (hours) 4 Cost (% of income per capita) 14.9 Credit bureau coverage (% of adults) 12.9 Border compliance (hours) 5 Minimum capital (% of income per capita) 11.1 Credit registry coverage (% of adults) 43.7 Cost to export Documentary compliance (US$) 92 Dealing with construction permits (rank) 167 Protecting minority investors (rank) 72 Border compliance (US$) 106 Score for dealing with construction permits (0–100) 53.22 Score for protecting minority investors (0–100) 58.33 Time to import Procedures (number) 16 Extent of disclosure index (0–10) 3 Documentary compliance (hours) 8 Time (days) 193 Extent of director liability index (0–10) 6 Border compliance (hours) 6 Cost (% of warehouse value) 16.3 Ease of shareholder suits index (0–10) 5 Cost to import Building quality control index (0–15) 13.0 Extent of shareholder rights index (0–10) 8 Documentary compliance (US$) 97 Extent of ownership and control index (0–10) 6 Border compliance (US$) 109 Getting electricity (rank) 130 Extent of corporate transparency index (0–10) 7 Score for getting electricity (0–100) 60.26 Enforcing contracts (rank) 75 Procedures (number) 8 Paying taxes (rank) 139 Score for enforcing contracts (0–100) 59.67 Time (days) 125 Score for paying taxes (0–100) 60.43 Time (days) 595 Cost (% of income per capita) 332.6 Payments (number per year) 33 Cost (% of claim value) 36.0 Reliability of supply and transparency of tariffs index (0–8) 6 Time (hours per year) 411 Quality of judicial processes index (0–18) 10.5 Total tax and contribution rate (% of profit) 23.7 Registering property (rank) 99 Postfiling index (0–100) 47.68 Resolving insolvency (rank) 37 Score for registering property (0–100) 61.99 Score for resolving insolvency (0–100) 67.83 Procedures (number) 7 Time (years) 3.3 Time (days) 24 Cost (% of estate) 9.0 Cost (% of property value) 5.2 Recovery rate (cents on the dollar) 38.9 Quality of land administration index (0–30) 13.0 Strength of insolvency framework index (0–16) 15.0 BOTSWANA Sub-Saharan Africa GNI per capita (US$) 6,820 Ease of doing business rank (1–190) 86 Ease of doing business score (0–100) 65.40 Population 2,291,661 Starting a business (rank) 157 Getting credit (rank) 85 Trading across borders (rank) 55 Score for starting a business (0–100) 76.22 Score for getting credit (0–100) 55.00 Score for trading across borders (0–100) 86.65 Procedures (number) 9 Strength of legal rights index (0–12) 5 Time to export Time (days) 48 Depth of credit information index (0–8) 6 Documentary compliance (hours) 18 Cost (% of income per capita) 0.6 Credit bureau coverage (% of adults) 53.6 Border compliance (hours) 5 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 179  Dealing with construction permits (rank) 31 Protecting minority investors (rank) 83 Border compliance (US$) 317 Score for dealing with construction permits (0–100) 76.58 Score for protecting minority investors (0–100) 56.67 Time to import Procedures (number) 15 Extent of disclosure index (0–10) 7 Documentary compliance (hours) 3 Time (days) 102 Extent of director liability index (0–10) 8 Border compliance (hours) 4 Cost (% of warehouse value) 0.4 Ease of shareholder suits index (0–10) 3 Cost to import Building quality control index (0–15) 10.5 Extent of shareholder rights index (0–10) 6 Documentary compliance (US$) 67 Extent of ownership and control index (0–10) 3 Border compliance (US$) 98 Getting electricity (rank) 133 Extent of corporate transparency index (0–10) 7 Score for getting electricity (0–100) 59.43 Enforcing contracts (rank) 134 Procedures (number) 5 Paying taxes (rank) 51 Score for enforcing contracts (0–100) 49.99 Time (days) 77 Score for paying taxes (0–100) 80.01 Time (days) 660 Cost (% of income per capita) 266.5 Payments (number per year) 34 Cost (% of claim value) 39.8 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 120 Quality of judicial processes index (0–18) 7.0 Total tax and contribution rate (% of profit) 25.1 Registering property (rank) 80 Postfiling index (0–100) 82.70 Resolving insolvency (rank) 81 Score for registering property (0–100) 65.43 Score for resolving insolvency (0–100) 47.99 Procedures (number) 4 Time (years) 1.7 Time (days) 27 Cost (% of estate) 18.0 Cost (% of property value) 5.1 Recovery rate (cents on the dollar) 65.9 Quality of land administration index (0–30) 10.0 Strength of insolvency framework index (0–16) 4.0 BRAZIL Latin America & Caribbean GNI per capita (US$) 8,580 Ease of doing business rank (1–190) 109 Ease of doing business score (0–100) 60.01 Population 209,288,278  Starting a business (rank) 140  Getting credit (rank) 99  Trading across borders (rank) 106 Score for starting a business (0–100) 80.23 Score for getting credit (0–100) 50.00 Score for trading across borders (0–100) 69.85 Procedures (number) 10.6 Strength of legal rights index (0–12) 2 Time to export Time (days) 20.5 Depth of credit information index (0–8) 8 Documentary compliance (hours) 12 Cost (% of income per capita) 5.0 Credit bureau coverage (% of adults) 80.5 Border compliance (hours) 49 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 78.7 Cost to export Documentary compliance (US$) 226.4 Dealing with construction permits (rank) 175 Protecting minority investors (rank) 48 Border compliance (US$) 862 Score for dealing with construction permits (0–100) 49.86 Score for protecting minority investors (0–100) 65.00 Time to import Procedures (number) 19.2 Extent of disclosure index (0–10) 5 Documentary compliance (hours) 24 Time (days) 434 Extent of director liability index (0–10) 8 Border compliance (hours) 30 Cost (% of warehouse value) 0.7 Ease of shareholder suits index (0–10) 4 Cost to import Building quality control index (0–15) 9.0 Extent of shareholder rights index (0–10) 7 Documentary compliance (US$) 106.9 Extent of ownership and control index (0–10) 6 Border compliance (US$) 375  Getting electricity (rank) 40 Extent of corporate transparency index (0–10) 9 Score for getting electricity (0–100) 84.37 Enforcing contracts (rank) 48 Procedures (number) 4 Paying taxes (rank) 184 Score for enforcing contracts (0–100) 66.00 Time (days) 64.4 Score for paying taxes (0–100) 34.40 Time (days) 731 Cost (% of income per capita) 52.5 Payments (number per year) 10 Cost (% of claim value) 22.0 Reliability of supply and transparency of tariffs index (0–8) 6 Time (hours per year) 1,958 Quality of judicial processes index (0–18) 13.1 Total tax and contribution rate (% of profit) 65.1  Registering property (rank) 137 Postfiling index (0–100) 7.80 Resolving insolvency (rank) 77 Score for registering property (0–100) 51.94 Score for resolving insolvency (0–100) 48.48 Procedures (number) 13.6 Time (years) 4.0 Time (days) 31.4 Cost (% of estate) 12.0 Cost (% of property value) 3.6 Recovery rate (cents on the dollar) 14.6 Quality of land administration index (0–30) 13.8 Strength of insolvency framework index (0–16) 13.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 160 DOING BUSINESS 2019  Reform making it easier to do business  Change making it more difficult to do business BRUNEI DARUSSALAM East Asia & Pacific GNI per capita (US$) 29,600 Ease of doing business rank (1–190) 55 Ease of doing business score (0–100) 72.03 Population 428,697  Starting a business (rank) 16  Getting credit (rank) 1 Trading across borders (rank) 149 Score for starting a business (0–100) 94.92 Score for getting credit (0–100) 100.00 Score for trading across borders (0–100) 58.70 Procedures (number) 3.5 Strength of legal rights index (0–12) 12 Time to export Time (days) 5.5 Depth of credit information index (0–8) 8 Documentary compliance (hours) 155 Cost (% of income per capita) 1.2 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 117 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 75.2 Cost to export Documentary compliance (US$) 90 Dealing with construction permits (rank) 55 Protecting minority investors (rank) 48 Border compliance (US$) 340 Score for dealing with construction permits (0–100) 73.49 Score for protecting minority investors (0–100) 65.00 Time to import Procedures (number) 20 Extent of disclosure index (0–10) 4 Documentary compliance (hours) 132 Time (days) 83 Extent of director liability index (0–10) 8 Border compliance (hours) 48 Cost (% of warehouse value) 1.9 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 12.0 Extent of shareholder rights index (0–10) 7 Documentary compliance (US$) 50 Extent of ownership and control index (0–10) 4 Border compliance (US$) 395  Getting electricity (rank) 31 Extent of corporate transparency index (0–10) 8 Score for getting electricity (0–100) 86.57 Enforcing contracts (rank) 67 Procedures (number) 5 Paying taxes (rank) 84 Score for enforcing contracts (0–100) 60.95 Time (days) 35 Score for paying taxes (0–100) 74.03 Time (days) 540 Cost (% of income per capita) 40.1 Payments (number per year) 5 Cost (% of claim value) 36.6 Reliability of supply and transparency of tariffs index (0–8) 7 Time (hours per year) 52.5 Quality of judicial processes index (0–18) 10.5 Total tax and contribution rate (% of profit) 8.0 Registering property (rank) 142 Postfiling index (0–100) 0.00 Resolving insolvency (rank) 64 Score for registering property (0–100) 51.48 Score for resolving insolvency (0–100) 55.11 Procedures (number) 7 Time (years) 2.5 Time (days) 298.5 Cost (% of estate) 3.5 Cost (% of property value) 0.6 Recovery rate (cents on the dollar) 47.2 Quality of land administration index (0–30) 18.0 Strength of insolvency framework index (0–16) 9.5 BULGARIA Europe & Central Asia GNI per capita (US$) 7,760 Ease of doing business rank (1–190) 59 Ease of doing business score (0–100) 71.24 Population 7,075,991 Starting a business (rank) 99 Getting credit (rank) 60 Trading across borders (rank) 21 Score for starting a business (0–100) 85.38 Score for getting credit (0–100) 65.00 Score for trading across borders (0–100) 97.41 Procedures (number) 7 Strength of legal rights index (0–12) 8 Time to export Time (days) 23 Depth of credit information index (0–8) 5 Documentary compliance (hours) 2 Cost (% of income per capita) 1.1 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 4 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 75.4 Cost to export Documentary compliance (US$) 52 Dealing with construction permits (rank) 37 Protecting minority investors (rank) 33 Border compliance (US$) 55 Score for dealing with construction permits (0–100) 75.46 Score for protecting minority investors (0–100) 68.33 Time to import Procedures (number) 18 Extent of disclosure index (0–10) 10 Documentary compliance (hours) 1 Time (days) 97 Extent of director liability index (0–10) 2 Border compliance (hours) 1 Cost (% of warehouse value) 3.8 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 14.0 Extent of shareholder rights index (0–10) 8 Documentary compliance (US$) 0 Extent of ownership and control index (0–10) 4 Border compliance (US$) 0 Getting electricity (rank) 147 Extent of corporate transparency index (0–10) 9 Score for getting electricity (0–100) 54.93 Enforcing contracts (rank) 42 Procedures (number) 6 Paying taxes (rank) 92 Score for enforcing contracts (0–100) 67.04 Time (days) 262 Score for paying taxes (0–100) 72.00 Time (days) 564 Cost (% of income per capita) 428.8 Payments (number per year) 14 Cost (% of claim value) 18.6 Reliability of supply and transparency of tariffs index (0–8) 6 Time (hours per year) 453 Quality of judicial processes index (0–18) 10.5 Total tax and contribution rate (% of profit) 27.7 Registering property (rank) 67 Postfiling index (0–100) 71.02 Resolving insolvency (rank) 56 Score for registering property (0–100) 69.32 Score for resolving insolvency (0–100) 57.52 Procedures (number) 8 Time (years) 3.3 Time (days) 19 Cost (% of estate) 9.0 Cost (% of property value) 2.9 Recovery rate (cents on the dollar) 37.2 Quality of land administration index (0–30) 19.0 Strength of insolvency framework index (0–16) 12.0 BURKINA FASO Sub-Saharan Africa GNI per capita (US$) 610 Ease of doing business rank (1–190) 151 Ease of doing business score (0–100) 51.57 Population 19,193,382 Starting a business (rank) 79 Getting credit (rank) 144 Trading across borders (rank) 120 Score for starting a business (0–100) 88.19 Score for getting credit (0–100) 30.00 Score for trading across borders (0–100) 66.58 Procedures (number) 3 Strength of legal rights index (0–12) 6 Time to export Time (days) 13 Depth of credit information index (0–8) 0 Documentary compliance (hours) 84 Cost (% of income per capita) 42.5 Credit bureau coverage (% of adults) 1.1 Border compliance (hours) 75 Minimum capital (% of income per capita) 6.6 Credit registry coverage (% of adults) 0.5 Cost to export Documentary compliance (US$) 86 Dealing with construction permits (rank) 58 Protecting minority investors (rank) 149 Border compliance (US$) 261 Score for dealing with construction permits (0–100) 73.25 Score for protecting minority investors (0–100) 40.00 Time to import Procedures (number) 14 Extent of disclosure index (0–10) 7 Documentary compliance (hours) 96 Time (days) 121 Extent of director liability index (0–10) 1 Border compliance (hours) 102 Cost (% of warehouse value) 4.7 Ease of shareholder suits index (0–10) 5 Cost to import Building quality control index (0–15) 12.0 Extent of shareholder rights index (0–10) 4 Documentary compliance (US$) 197 Extent of ownership and control index (0–10) 3 Border compliance (US$) 265 Getting electricity (rank) 181 Extent of corporate transparency index (0–10) 4 Score for getting electricity (0–100) 29.42  Enforcing contracts (rank) 165 Procedures (number) 4 Paying taxes (rank) 153 Score for enforcing contracts (0–100) 41.05 Time (days) 169 Score for paying taxes (0–100) 55.89 Time (days) 446 Cost (% of income per capita) 9,353.5 Payments (number per year) 45 Cost (% of claim value) 81.7 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 270 Quality of judicial processes index (0–18) 7.5 Total tax and contribution rate (% of profit) 41.3 Registering property (rank) 145 Postfiling index (0–100) 49.31 Resolving insolvency (rank) 107 Score for registering property (0–100) 50.47 Score for resolving insolvency (0–100) 40.90 Procedures (number) 4 Time (years) 4.0 Time (days) 67 Cost (% of estate) 21.0 Cost (% of property value) 12.0 Recovery rate (cents on the dollar) 23.7 Quality of land administration index (0–30) 11.5 Strength of insolvency framework index (0–16) 9.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 161  Reform making it easier to do business  Change making it more difficult to do business BURUNDI Sub-Saharan Africa GNI per capita (US$) 290 Ease of doing business rank (1–190) 168 Ease of doing business score (0–100) 47.41 Population 10,864,245  Starting a business (rank) 17 Getting credit (rank) 178 Trading across borders (rank) 169 Score for starting a business (0–100) 94.84 Score for getting credit (0–100) 10.00 Score for trading across borders (0–100) 47.34 Procedures (number) 3 Strength of legal rights index (0–12) 2 Time to export Time (days) 4 Depth of credit information index (0–8) 0 Documentary compliance (hours) 120 Cost (% of income per capita) 10.7 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 59 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 4.0 Cost to export Documentary compliance (US$) 150  Dealing with construction permits (rank) 162 Protecting minority investors (rank) 132 Border compliance (US$) 109 Score for dealing with construction permits (0–100) 55.14 Score for protecting minority investors (0–100) 43.33 Time to import Procedures (number) 15 Extent of disclosure index (0–10) 8 Documentary compliance (hours) 180 Time (days) 70 Extent of director liability index (0–10) 7 Border compliance (hours) 154 Cost (% of warehouse value) 10.7 Ease of shareholder suits index (0–10) 2 Cost to import Building quality control index (0–15) 4.0 Extent of shareholder rights index (0–10) 6 Documentary compliance (US$) 1,025 Extent of ownership and control index (0–10) 1 Border compliance (US$) 444 Getting electricity (rank) 183 Extent of corporate transparency index (0–10) 2 Score for getting electricity (0–100) 26.45 Enforcing contracts (rank) 158 Procedures (number) 5 Paying taxes (rank) 138 Score for enforcing contracts (0–100) 42.97 Time (days) 158 Score for paying taxes (0–100) 60.87 Time (days) 832 Cost (% of income per capita) 13,108.3 Payments (number per year) 24 Cost (% of claim value) 36.1 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 232 Quality of judicial processes index (0–18) 5.0 Total tax and contribution rate (% of profit) 41.2 Registering property (rank) 97 Postfiling index (0–100) 28.21  Resolving insolvency (rank) 147 Score for registering property (0–100) 62.58 Score for resolving insolvency (0–100) 30.61 Procedures (number) 5 Time (years) 5.0 Time (days) 23 Cost (% of estate) 30.0 Cost (% of property value) 3.1 Recovery rate (cents on the dollar) 7.5 Quality of land administration index (0–30) 4.5 Strength of insolvency framework index (0–16) 8.5 CABO VERDE Sub-Saharan Africa GNI per capita (US$) 2,990 Ease of doing business rank (1–190) 131 Ease of doing business score (0–100) 55.95 Population 546,388 Starting a business (rank) 116 Getting credit (rank) 134 Trading across borders (rank) 114 Score for starting a business (0–100) 83.51 Score for getting credit (0–100) 35.00 Score for trading across borders (0–100) 67.41 Procedures (number) 8 Strength of legal rights index (0–12) 1 Time to export Time (days) 18 Depth of credit information index (0–8) 6 Documentary compliance (hours) 24 Cost (% of income per capita) 14.4 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 72 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 19.9 Cost to export Documentary compliance (US$) 125 Dealing with construction permits (rank) 43 Protecting minority investors (rank) 165 Border compliance (US$) 780 Score for dealing with construction permits (0–100) 75.01 Score for protecting minority investors (0–100) 36.67 Time to import Procedures (number) 16 Extent of disclosure index (0–10) 1 Documentary compliance (hours) 24 Time (days) 108 Extent of director liability index (0–10) 5 Border compliance (hours) 60 Cost (% of warehouse value) 1.1 Ease of shareholder suits index (0–10) 6 Cost to import Building quality control index (0–15) 11.0 Extent of shareholder rights index (0–10) 3 Documentary compliance (US$) 125 Extent of ownership and control index (0–10) 5 Border compliance (US$) 588 Getting electricity (rank) 155 Extent of corporate transparency index (0–10) 2 Score for getting electricity (0–100) 53.50 Enforcing contracts (rank) 45 Procedures (number) 7 Paying taxes (rank) 77 Score for enforcing contracts (0–100) 66.69 Time (days) 88 Score for paying taxes (0–100) 75.02 Time (days) 425 Cost (% of income per capita) 1,127.4 Payments (number per year) 30 Cost (% of claim value) 19.8 Reliability of supply and transparency of tariffs index (0–8) 2 Time (hours per year) 180 Quality of judicial processes index (0–18) 8.5 Total tax and contribution rate (% of profit) 37.0 Registering property (rank) 70 Postfiling index (0–100) 80.65 Resolving insolvency (rank) 168 Score for registering property (0–100) 66.65 Score for resolving insolvency (0–100) 0.00 Procedures (number) 6 Time (years) no practice Time (days) 22 Cost (% of estate) no practice Cost (% of property value) 2.3 Recovery rate (cents on the dollar) 0.0 Quality of land administration index (0–30) 10.0 Strength of insolvency framework index (0–16) 0.0 CAMBODIA East Asia & Pacific GNI per capita (US$) 1,230 Ease of doing business rank (1–190) 138 Ease of doing business score (0–100) 54.80 Population 16,005,373 Starting a business (rank) 185 Getting credit (rank) 22 Trading across borders (rank) 115 Score for starting a business (0–100) 52.80 Score for getting credit (0–100) 80.00 Score for trading across borders (0–100) 67.28 Procedures (number) 9 Strength of legal rights index (0–12) 10 Time to export Time (days) 99 Depth of credit information index (0–8) 6 Documentary compliance (hours) 132 Cost (% of income per capita) 47.4 Credit bureau coverage (% of adults) 50.4 Border compliance (hours) 48 Minimum capital (% of income per capita) 76.2 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 100  Dealing with construction permits (rank) 179 Protecting minority investors (rank) 110 Border compliance (US$) 375 Score for dealing with construction permits (0–100) 44.23 Score for protecting minority investors (0–100) 50.00 Time to import Procedures (number) 20 Extent of disclosure index (0–10) 6 Documentary compliance (hours) 132 Time (days) 652 Extent of director liability index (0–10) 10 Border compliance (hours) 8 Cost (% of warehouse value) 3.3 Ease of shareholder suits index (0–10) 4 Cost to import Building quality control index (0–15) 8.0 Extent of shareholder rights index (0–10) 1 Documentary compliance (US$) 120 Extent of ownership and control index (0–10) 3 Border compliance (US$) 240 Getting electricity (rank) 141 Extent of corporate transparency index (0–10) 6 Score for getting electricity (0–100) 57.04 Enforcing contracts (rank) 182 Procedures (number) 4 Paying taxes (rank) 137 Score for enforcing contracts (0–100) 31.75 Time (days) 179 Score for paying taxes (0–100) 61.28 Time (days) 483 Cost (% of income per capita) 1,837.4 Payments (number per year) 40 Cost (% of claim value) 103.4 Reliability of supply and transparency of tariffs index (0–8) 3 Time (hours per year) 173 Quality of judicial processes index (0–18) 4.5 Total tax and contribution rate (% of profit) 21.7 Registering property (rank) 124 Postfiling index (0–100) 25.97 Resolving insolvency (rank) 79 Score for registering property (0–100) 55.16 Score for resolving insolvency (0–100) 48.43 Procedures (number) 7 Time (years) 6.0 Time (days) 55 Cost (% of estate) 18.0 Cost (% of property value) 4.3 Recovery rate (cents on the dollar) 14.5 Quality of land administration index (0–30) 7.5 Strength of insolvency framework index (0–16) 13.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 162 DOING BUSINESS 2019  Reform making it easier to do business  Change making it more difficult to do business CAMEROON Sub-Saharan Africa GNI per capita (US$) 1,360 Ease of doing business rank (1–190) 166 Ease of doing business score (0–100) 47.78 Population 24,053,727  Starting a business (rank) 92 Getting credit (rank) 73 Trading across borders (rank) 186 Score for starting a business (0–100) 86.26 Score for getting credit (0–100) 60.00 Score for trading across borders (0–100) 15.99 Procedures (number) 5.5 Strength of legal rights index (0–12) 6 Time to export Time (days) 13.5 Depth of credit information index (0–8) 6 Documentary compliance (hours) 66 Cost (% of income per capita) 24.8 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 202 Minimum capital (% of income per capita) 12.1 Credit registry coverage (% of adults) 11.1 Cost to export Documentary compliance (US$) 306 Dealing with construction permits (rank) 132 Protecting minority investors (rank) 140 Border compliance (US$) 983 Score for dealing with construction permits (0–100) 62.04 Score for protecting minority investors (0–100) 41.67 Time to import Procedures (number) 15 Extent of disclosure index (0–10) 7 Documentary compliance (hours) 163 Time (days) 135 Extent of director liability index (0–10) 1 Border compliance (hours) 271 Cost (% of warehouse value) 13.4 Ease of shareholder suits index (0–10) 6 Cost to import Building quality control index (0–15) 13.0 Extent of shareholder rights index (0–10) 4 Documentary compliance (US$) 849 Extent of ownership and control index (0–10) 3 Border compliance (US$) 1,407 Getting electricity (rank) 129 Extent of corporate transparency index (0–10) 4 Score for getting electricity (0–100) 61.04  Enforcing contracts (rank) 166 Procedures (number) 4 Paying taxes (rank) 182 Score for enforcing contracts (0–100) 39.91 Time (days) 64 Score for paying taxes (0–100) 36.34 Time (days) 800 Cost (% of income per capita) 1,552.7 Payments (number per year) 44 Cost (% of claim value) 46.6 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 624 Quality of judicial processes index (0–18) 5.0 Total tax and contribution rate (% of profit) 57.7 Registering property (rank) 176 Postfiling index (0–100) 49.31 Resolving insolvency (rank) 127 Score for registering property (0–100) 37.93 Score for resolving insolvency (0–100) 36.63 Procedures (number) 5 Time (years) 2.8 Time (days) 81 Cost (% of estate) 33.5 Cost (% of property value) 18.7 Recovery rate (cents on the dollar) 15.8 Quality of land administration index (0–30) 7.0 Strength of insolvency framework index (0–16) 9.0 CANADA OECD high income GNI per capita (US$) 42,870 Ease of doing business rank (1–190) 22 Ease of doing business score (0–100) 79.26 Population 36,708,083 Starting a business (rank) 3 Getting credit (rank) 12 Trading across borders (rank) 50 Score for starting a business (0–100) 98.23 Score for getting credit (0–100) 85.00 Score for trading across borders (0–100) 88.36 Procedures (number) 2 Strength of legal rights index (0–12) 9 Time to export Time (days) 1.5 Depth of credit information index (0–8) 8 Documentary compliance (hours) 1 Cost (% of income per capita) 0.3 Credit bureau coverage (% of adults) 100.0 Border compliance (hours) 2 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 156 Dealing with construction permits (rank) 63 Protecting minority investors (rank) 11 Border compliance (US$) 167 Score for dealing with construction permits (0–100) 72.98 Score for protecting minority investors (0–100) 78.33 Time to import Procedures (number) 12 Extent of disclosure index (0–10) 8 Documentary compliance (hours) 1 Time (days) 249 Extent of director liability index (0–10) 9 Border compliance (hours) 2 Cost (% of warehouse value) 1.8 Ease of shareholder suits index (0–10) 9 Cost to import Building quality control index (0–15) 14.0 Extent of shareholder rights index (0–10) 6 Documentary compliance (US$) 163 Extent of ownership and control index (0–10) 7 Border compliance (US$) 172 Getting electricity (rank) 121 Extent of corporate transparency index (0–10) 8 Score for getting electricity (0–100) 63.78  Enforcing contracts (rank) 96 Procedures (number) 7 Paying taxes (rank) 19 Score for enforcing contracts (0–100) 57.13 Time (days) 137 Score for paying taxes (0–100) 88.05 Time (days) 910 Cost (% of income per capita) 119.8 Payments (number per year) 8 Cost (% of claim value) 22.3 Reliability of supply and transparency of tariffs index (0–8) 6 Time (hours per year) 131 Quality of judicial processes index (0–18) 11.0 Total tax and contribution rate (% of profit) 20.5 Registering property (rank) 34 Postfiling index (0–100) 73.23 Resolving insolvency (rank) 13 Score for registering property (0–100) 79.31 Score for resolving insolvency (0–100) 81.46 Procedures (number) 5 Time (years) 0.8 Time (days) 4 Cost (% of estate) 7.0 Cost (% of property value) 2.9 Recovery rate (cents on the dollar) 87.5 Quality of land administration index (0–30) 21.5 Strength of insolvency framework index (0–16) 11.0 CENTRAL AFRICAN REPUBLIC Sub-Saharan Africa GNI per capita (US$) 390 Ease of doing business rank (1–190) 183 Ease of doing business score (0–100) 36.90 Population 4,659,080  Starting a business (rank) 181 Getting credit (rank) 144 Trading across borders (rank) 163 Score for starting a business (0–100) 60.90 Score for getting credit (0–100) 30.00 Score for trading across borders (0–100) 52.36 Procedures (number) 10 Strength of legal rights index (0–12) 6 Time to export Time (days) 22 Depth of credit information index (0–8) 0 Documentary compliance (hours) 48 Cost (% of income per capita) 143.4 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 141 Minimum capital (% of income per capita) 40.7 Credit registry coverage (% of adults) 4.6 Cost to export Documentary compliance (US$) 60 Dealing with construction permits (rank) 181 Protecting minority investors (rank) 149 Border compliance (US$) 280 Score for dealing with construction permits (0–100) 40.75 Score for protecting minority investors (0–100) 40.00 Time to import Procedures (number) 16 Extent of disclosure index (0–10) 7 Documentary compliance (hours) 120 Time (days) 219 Extent of director liability index (0–10) 1 Border compliance (hours) 122 Cost (% of warehouse value) 15.5 Ease of shareholder suits index (0–10) 5 Cost to import Building quality control index (0–15) 6.0 Extent of shareholder rights index (0–10) 4 Documentary compliance (US$) 500 Extent of ownership and control index (0–10) 3 Border compliance (US$) 709 Getting electricity (rank) 184 Extent of corporate transparency index (0–10) 4 Score for getting electricity (0–100) 24.64  Enforcing contracts (rank) 183 Procedures (number) 7 Paying taxes (rank) 187 Score for enforcing contracts (0–100) 31.39 Time (days) 98 Score for paying taxes (0–100) 18.89 Time (days) 660 Cost (% of income per capita) 11,557.5 Payments (number per year) 56 Cost (% of claim value) 82.0 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 483 Quality of judicial processes index (0–18) 5.5 Total tax and contribution rate (% of profit) 73.3 Registering property (rank) 172 Postfiling index (0–100) 5.13 Resolving insolvency (rank) 154 Score for registering property (0–100) 41.94 Score for resolving insolvency (0–100) 28.13 Procedures (number) 5 Time (years) 4.8 Time (days) 75 Cost (% of estate) 76.0 Cost (% of property value) 11.0 Recovery rate (cents on the dollar) 0.0 Quality of land administration index (0–30) 3.0 Strength of insolvency framework index (0–16) 9.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 163  Reform making it easier to do business  Change making it more difficult to do business CHAD Sub-Saharan Africa GNI per capita (US$) 630 Ease of doing business rank (1–190) 181 Ease of doing business score (0–100) 39.36 Population 14,899,994  Starting a business (rank) 186 Getting credit (rank) 144 Trading across borders (rank) 172 Score for starting a business (0–100) 52.09 Score for getting credit (0–100) 30.00 Score for trading across borders (0–100) 40.12 Procedures (number) 8 Strength of legal rights index (0–12) 6 Time to export Time (days) 58 Depth of credit information index (0–8) 0 Documentary compliance (hours) 87 Cost (% of income per capita) 172.3 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 106 Minimum capital (% of income per capita) 26.0 Credit registry coverage (% of adults) 2.6 Cost to export Documentary compliance (US$) 188 Dealing with construction permits (rank) 153 Protecting minority investors (rank) 161 Border compliance (US$) 319 Score for dealing with construction permits (0–100) 56.72 Score for protecting minority investors (0–100) 38.33 Time to import Procedures (number) 13 Extent of disclosure index (0–10) 7 Documentary compliance (hours) 172 Time (days) 226 Extent of director liability index (0–10) 1 Border compliance (hours) 242 Cost (% of warehouse value) 12.0 Ease of shareholder suits index (0–10) 4 Cost to import Building quality control index (0–15) 11.5 Extent of shareholder rights index (0–10) 4 Documentary compliance (US$) 500 Extent of ownership and control index (0–10) 3 Border compliance (US$) 669 Getting electricity (rank) 177 Extent of corporate transparency index (0–10) 4 Score for getting electricity (0–100) 32.17  Enforcing contracts (rank) 153 Procedures (number) 6 Paying taxes (rank) 188 Score for enforcing contracts (0–100) 45.51 Time (days) 67 Score for paying taxes (0–100) 17.92 Time (days) 743 Cost (% of income per capita) 9,916.3 Payments (number per year) 54 Cost (% of claim value) 45.7 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 766 Quality of judicial processes index (0–18) 7.0 Total tax and contribution rate (% of profit) 63.5  Registering property (rank) 134 Postfiling index (0–100) 13.07 Resolving insolvency (rank) 154 Score for registering property (0–100) 52.56 Score for resolving insolvency (0–100) 28.13 Procedures (number) 6 Time (years) 4.0 Time (days) 44 Cost (% of estate) 60.0 Cost (% of property value) 8.1 Recovery rate (cents on the dollar) 0.0 Quality of land administration index (0–30) 8.0 Strength of insolvency framework index (0–16) 9.0 CHILE OECD high income GNI per capita (US$) 13,610 Ease of doing business rank (1–190) 56 Ease of doing business score (0–100) 71.81 Population 18,054,726  Starting a business (rank) 72 Getting credit (rank) 85 Trading across borders (rank) 71 Score for starting a business (0–100) 89.08 Score for getting credit (0–100) 55.00 Score for trading across borders (0–100) 80.56 Procedures (number) 7 Strength of legal rights index (0–12) 4 Time to export Time (days) 6 Depth of credit information index (0–8) 7 Documentary compliance (hours) 24 Cost (% of income per capita) 5.7 Credit bureau coverage (% of adults) 32.4 Border compliance (hours) 60 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 50.2 Cost to export Documentary compliance (US$) 50 Dealing with construction permits (rank) 33 Protecting minority investors (rank) 64 Border compliance (US$) 290 Score for dealing with construction permits (0–100) 75.90 Score for protecting minority investors (0–100) 60.00 Time to import Procedures (number) 12 Extent of disclosure index (0–10) 8 Documentary compliance (hours) 36 Time (days) 195 Extent of director liability index (0–10) 6 Border compliance (hours) 54 Cost (% of warehouse value) 1.3 Ease of shareholder suits index (0–10) 7 Cost to import Building quality control index (0–15) 13.0 Extent of shareholder rights index (0–10) 9 Documentary compliance (US$) 50 Extent of ownership and control index (0–10) 4 Border compliance (US$) 290 Getting electricity (rank) 36 Extent of corporate transparency index (0–10) 2 Score for getting electricity (0–100) 85.67  Enforcing contracts (rank) 49 Procedures (number) 5 Paying taxes (rank) 76 Score for enforcing contracts (0–100) 65.79 Time (days) 43 Score for paying taxes (0–100) 75.28 Time (days) 480 Cost (% of income per capita) 48.9 Payments (number per year) 7 Cost (% of claim value) 25.6 Reliability of supply and transparency of tariffs index (0–8) 7 Time (hours per year) 296 Quality of judicial processes index (0–18) 10.0 Total tax and contribution rate (% of profit) 34.0 Registering property (rank) 61 Postfiling index (0–100) 57.03 Resolving insolvency (rank) 51 Score for registering property (0–100) 70.90 Score for resolving insolvency (0–100) 59.90 Procedures (number) 6 Time (years) 2.0 Time (days) 28.5 Cost (% of estate) 14.5 Cost (% of property value) 1.2 Recovery rate (cents on the dollar) 41.6 Quality of land administration index (0–30) 14.0 Strength of insolvency framework index (0–16) 12.0 CHINA East Asia & Pacific GNI per capita (US$) 8,690 Ease of doing business rank (1–190) 46 Ease of doing business score (0–100) 73.64 Population 1,386,395,000  Starting a business (rank) 28 Getting credit (rank) 73  Trading across borders (rank) 65 Score for starting a business (0–100) 93.52 Score for getting credit (0–100) 60.00 Score for trading across borders (0–100) 82.59 Procedures (number) 4 Strength of legal rights index (0–12) 4 Time to export Time (days) 8.6 Depth of credit information index (0–8) 8 Documentary compliance (hours) 8.6 Cost (% of income per capita) 0.4 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 25.9 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 98.1 Cost to export Documentary compliance (US$) 73.6  Dealing with construction permits (rank) 121  Protecting minority investors (rank) 64 Border compliance (US$) 314 Score for dealing with construction permits (0–100) 65.16 Score for protecting minority investors (0–100) 60.00 Time to import Procedures (number) 20.4 Extent of disclosure index (0–10) 10 Documentary compliance (hours) 24 Time (days) 155.1 Extent of director liability index (0–10) 1 Border compliance (hours) 48 Cost (% of warehouse value) 2.9 Ease of shareholder suits index (0–10) 5 Cost to import Building quality control index (0–15) 11.1 Extent of shareholder rights index (0–10) 7 Documentary compliance (US$) 122.3 Extent of ownership and control index (0–10) 4 Border compliance (US$) 326  Getting electricity (rank) 14 Extent of corporate transparency index (0–10) 9 Score for getting electricity (0–100) 92.01 Enforcing contracts (rank) 6 Procedures (number) 3  Paying taxes (rank) 114 Score for enforcing contracts (0–100) 78.97 Time (days) 34 Score for paying taxes (0–100) 67.53 Time (days) 496.3 Cost (% of income per capita) 0.0 Payments (number per year) 7 Cost (% of claim value) 16.2 Reliability of supply and transparency of tariffs index (0–8) 6 Time (hours per year) 142 Quality of judicial processes index (0–18) 15.5 Total tax and contribution rate (% of profit) 64.9  Registering property (rank) 27 Postfiling index (0–100) 50.00 Resolving insolvency (rank) 61 Score for registering property (0–100) 80.80 Score for resolving insolvency (0–100) 55.82 Procedures (number) 3.6 Time (years) 1.7 Time (days) 9 Cost (% of estate) 22.0 Cost (% of property value) 4.6 Recovery rate (cents on the dollar) 36.9 Quality of land administration index (0–30) 23.7 Strength of insolvency framework index (0–16) 11.5 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 164 DOING BUSINESS 2019  Reform making it easier to do business  Change making it more difficult to do business COLOMBIA Latin America & Caribbean GNI per capita (US$) 5,830 Ease of doing business rank (1–190) 65 Ease of doing business score (0–100) 69.24 Population 49,065,615 Starting a business (rank) 100 Getting credit (rank) 3 Trading across borders (rank) 133 Score for starting a business (0–100) 85.31 Score for getting credit (0–100) 95.00 Score for trading across borders (0–100) 61.83 Procedures (number) 8 Strength of legal rights index (0–12) 12 Time to export Time (days) 11 Depth of credit information index (0–8) 7 Documentary compliance (hours) 60 Cost (% of income per capita) 14.0 Credit bureau coverage (% of adults) 78.4 Border compliance (hours) 112 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 90 Dealing with construction permits (rank) 89 Protecting minority investors (rank) 15 Border compliance (US$) 630 Score for dealing with construction permits (0–100) 68.77 Score for protecting minority investors (0–100) 75.00 Time to import Procedures (number) 13 Extent of disclosure index (0–10) 9 Documentary compliance (hours) 64 Time (days) 132 Extent of director liability index (0–10) 7 Border compliance (hours) 112 Cost (% of warehouse value) 7.1 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 11.0 Extent of shareholder rights index (0–10) 6 Documentary compliance (US$) 50 Extent of ownership and control index (0–10) 9 Border compliance (US$) 545 Getting electricity (rank) 80 Extent of corporate transparency index (0–10) 6 Score for getting electricity (0–100) 75.77 Enforcing contracts (rank) 177 Procedures (number) 5 Paying taxes (rank) 146 Score for enforcing contracts (0–100) 34.29 Time (days) 92 Score for paying taxes (0–100) 57.85 Time (days) 1,288 Cost (% of income per capita) 519.0 Payments (number per year) 11 Cost (% of claim value) 45.8 Reliability of supply and transparency of tariffs index (0–8) 6 Time (hours per year) 255.5 Quality of judicial processes index (0–18) 9.0 Total tax and contribution rate (% of profit) 71.9 Registering property (rank) 59 Postfiling index (0–100) 48.17 Resolving insolvency (rank) 40 Score for registering property (0–100) 71.22 Score for resolving insolvency (0–100) 67.40 Procedures (number) 7 Time (years) 1.7 Time (days) 15 Cost (% of estate) 8.5 Cost (% of property value) 2.0 Recovery rate (cents on the dollar) 67.2 Quality of land administration index (0–30) 16.5 Strength of insolvency framework index (0–16) 10.0 COMOROS Sub-Saharan Africa GNI per capita (US$) 760 Ease of doing business rank (1–190) 164 Ease of doing business score (0–100) 48.66 Population 813,912 Starting a business (rank) 164 Getting credit (rank) 124 Trading across borders (rank) 118 Score for starting a business (0–100) 72.25 Score for getting credit (0–100) 40.00 Score for trading across borders (0–100) 66.87 Procedures (number) 9 Strength of legal rights index (0–12) 6 Time to export Time (days) 16 Depth of credit information index (0–8) 2 Documentary compliance (hours) 50 Cost (% of income per capita) 82.5 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 51 Minimum capital (% of income per capita) 28.5 Credit registry coverage (% of adults) 13.0 Cost to export Documentary compliance (US$) 124 Dealing with construction permits (rank) 85 Protecting minority investors (rank) 149 Border compliance (US$) 651 Score for dealing with construction permits (0–100) 69.22 Score for protecting minority investors (0–100) 40.00 Time to import Procedures (number) 10 Extent of disclosure index (0–10) 7 Documentary compliance (hours) 26 Time (days) 108 Extent of director liability index (0–10) 1 Border compliance (hours) 70 Cost (% of warehouse value) 1.2 Ease of shareholder suits index (0–10) 5 Cost to import Building quality control index (0–15) 4.0 Extent of shareholder rights index (0–10) 4 Documentary compliance (US$) 93 Extent of ownership and control index (0–10) 3 Border compliance (US$) 765 Getting electricity (rank) 139 Extent of corporate transparency index (0–10) 4 Score for getting electricity (0–100) 57.72  Enforcing contracts (rank) 179 Procedures (number) 3 Paying taxes (rank) 168 Score for enforcing contracts (0–100) 32.97 Time (days) 120 Score for paying taxes (0–100) 49.86 Time (days) 506 Cost (% of income per capita) 2,005.2 Payments (number per year) 33 Cost (% of claim value) 89.4 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 100 Quality of judicial processes index (0–18) 5.5 Total tax and contribution rate (% of profit) 219.6 Registering property (rank) 114 Postfiling index (0–100) 57.33 Resolving insolvency (rank) 168 Score for registering property (0–100) 57.70 Score for resolving insolvency (0–100) 0.00 Procedures (number) 4 Time (years) no practice Time (days) 30 Cost (% of estate) no practice Cost (% of property value) 8.0 Recovery rate (cents on the dollar) 0.0 Quality of land administration index (0–30) 7.0 Strength of insolvency framework index (0–16) 0.0 CONGO, DEM. REP. Sub-Saharan Africa GNI per capita (US$) 450 Ease of doing business rank (1–190) 184 Ease of doing business score (0–100) 36.85 Population 81,339,988 Starting a business (rank) 62 Getting credit (rank) 144  Trading across borders (rank) 188 Score for starting a business (0–100) 90.24 Score for getting credit (0–100) 30.00 Score for trading across borders (0–100) 3.45 Procedures (number) 4 Strength of legal rights index (0–12) 6 Time to export Time (days) 7 Depth of credit information index (0–8) 0 Documentary compliance (hours) 192 Cost (% of income per capita) 26.7 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 296 Minimum capital (% of income per capita) 6.0 Credit registry coverage (% of adults) 0.7 Cost to export Documentary compliance (US$) 500 Dealing with construction permits (rank) 165 Protecting minority investors (rank) 165 Border compliance (US$) 2,223 Score for dealing with construction permits (0–100) 53.67 Score for protecting minority investors (0–100) 36.67 Time to import Procedures (number) 13 Extent of disclosure index (0–10) 7 Documentary compliance (hours) 174 Time (days) 122 Extent of director liability index (0–10) 1 Border compliance (hours) 336 Cost (% of warehouse value) 15.8 Ease of shareholder suits index (0–10) 3 Cost to import Building quality control index (0–15) 8.0 Extent of shareholder rights index (0–10) 4 Documentary compliance (US$) 765 Extent of ownership and control index (0–10) 3 Border compliance (US$) 3,039 Getting electricity (rank) 174 Extent of corporate transparency index (0–10) 4 Score for getting electricity (0–100) 34.67  Enforcing contracts (rank) 178 Procedures (number) 6 Paying taxes (rank) 180 Score for enforcing contracts (0–100) 33.28 Time (days) 44 Score for paying taxes (0–100) 39.40 Time (days) 610 Cost (% of income per capita) 14,195.0 Payments (number per year) 52 Cost (% of claim value) 80.6 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 346 Quality of judicial processes index (0–18) 5.5 Total tax and contribution rate (% of profit) 54.6  Registering property (rank) 156 Postfiling index (0–100) 27.08 Resolving insolvency (rank) 168 Score for registering property (0–100) 47.14 Score for resolving insolvency (0–100) 0.00 Procedures (number) 8 Time (years) no practice Time (days) 38 Cost (% of estate) no practice Cost (% of property value) 10.3 Recovery rate (cents on the dollar) 0.0 Quality of land administration index (0–30) 10.0 Strength of insolvency framework index (0–16) 0.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 165  Reform making it easier to do business  Change making it more difficult to do business CONGO, REP. Sub-Saharan Africa GNI per capita (US$) 1,360 Ease of doing business rank (1–190) 180 Ease of doing business score (0–100) 39.83 Population 5,260,750 Starting a business (rank) 179 Getting credit (rank) 134 Trading across borders (rank) 184 Score for starting a business (0–100) 64.10 Score for getting credit (0–100) 35.00 Score for trading across borders (0–100) 19.68 Procedures (number) 10.5 Strength of legal rights index (0–12) 6 Time to export Time (days) 49.5 Depth of credit information index (0–8) 1 Documentary compliance (hours) 120 Cost (% of income per capita) 75.5 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 276 Minimum capital (% of income per capita) 2.9 Credit registry coverage (% of adults) 12.4 Cost to export Documentary compliance (US$) 165 Dealing with construction permits (rank) 127 Protecting minority investors (rank) 149 Border compliance (US$) 1,975 Score for dealing with construction permits (0–100) 64.04 Score for protecting minority investors (0–100) 40.00 Time to import Procedures (number) 12 Extent of disclosure index (0–10) 7 Documentary compliance (hours) 208 Time (days) 164 Extent of director liability index (0–10) 1 Border compliance (hours) 397 Cost (% of warehouse value) 7.9 Ease of shareholder suits index (0–10) 5 Cost to import Building quality control index (0–15) 9.5 Extent of shareholder rights index (0–10) 4 Documentary compliance (US$) 310 Extent of ownership and control index (0–10) 3 Border compliance (US$) 1,581 Getting electricity (rank) 182 Extent of corporate transparency index (0–10) 4 Score for getting electricity (0–100) 29.00  Enforcing contracts (rank) 155 Procedures (number) 6 Paying taxes (rank) 185 Score for enforcing contracts (0–100) 43.99 Time (days) 134 Score for paying taxes (0–100) 26.79 Time (days) 560 Cost (% of income per capita) 6,769.0 Payments (number per year) 50 Cost (% of claim value) 53.2 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 602 Quality of judicial processes index (0–18) 5.0 Total tax and contribution rate (% of profit) 54.3  Registering property (rank) 177 Postfiling index (0–100) 12.29 Resolving insolvency (rank) 122 Score for registering property (0–100) 37.87 Score for resolving insolvency (0–100) 37.81 Procedures (number) 6 Time (years) 3.3 Time (days) 55 Cost (% of estate) 25.0 Cost (% of property value) 13.9 Recovery rate (cents on the dollar) 18.0 Quality of land administration index (0–30) 3.5 Strength of insolvency framework index (0–16) 9.0 COSTA RICA Latin America & Caribbean GNI per capita (US$) 11,040 Ease of doing business rank (1–190) 67 Ease of doing business score (0–100) 68.89 Population 4,905,769  Starting a business (rank) 142 Getting credit (rank) 12 Trading across borders (rank) 73 Score for starting a business (0–100) 79.92 Score for getting credit (0–100) 85.00 Score for trading across borders (0–100) 79.32 Procedures (number) 10 Strength of legal rights index (0–12) 10 Time to export Time (days) 23 Depth of credit information index (0–8) 7 Documentary compliance (hours) 24 Cost (% of income per capita) 9.5 Credit bureau coverage (% of adults) 87.9 Border compliance (hours) 20 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 34.5 Cost to export Documentary compliance (US$) 80 Dealing with construction permits (rank) 74 Protecting minority investors (rank) 122 Border compliance (US$) 375 Score for dealing with construction permits (0–100) 71.05 Score for protecting minority investors (0–100) 48.33 Time to import Procedures (number) 17 Extent of disclosure index (0–10) 5 Documentary compliance (hours) 26 Time (days) 135 Extent of director liability index (0–10) 5 Border compliance (hours) 80 Cost (% of warehouse value) 1.9 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 11.0 Extent of shareholder rights index (0–10) 4 Documentary compliance (US$) 75 Extent of ownership and control index (0–10) 4 Border compliance (US$) 420 Getting electricity (rank) 38 Extent of corporate transparency index (0–10) 3 Score for getting electricity (0–100) 85.10 Enforcing contracts (rank) 121 Procedures (number) 5 Paying taxes (rank) 57 Score for enforcing contracts (0–100) 53.33 Time (days) 45 Score for paying taxes (0–100) 77.99 Time (days) 852 Cost (% of income per capita) 164.6 Payments (number per year) 10 Cost (% of claim value) 24.3 Reliability of supply and transparency of tariffs index (0–8) 7 Time (hours per year) 151 Quality of judicial processes index (0–18) 8.5 Total tax and contribution rate (% of profit) 58.3 Registering property (rank) 47 Postfiling index (0–100) 87.15 Resolving insolvency (rank) 134 Score for registering property (0–100) 74.36 Score for resolving insolvency (0–100) 34.53 Procedures (number) 5 Time (years) 3.0 Time (days) 11 Cost (% of estate) 14.5 Cost (% of property value) 3.4 Recovery rate (cents on the dollar) 29.3 Quality of land administration index (0–30) 17.5 Strength of insolvency framework index (0–16) 6.0 CÔTE D’IVOIRE Sub-Saharan Africa GNI per capita (US$) 1,540 Ease of doing business rank (1–190) 122 Ease of doing business score (0–100) 58.00 Population 24,294,750  Starting a business (rank) 26  Getting credit (rank) 44 Trading across borders (rank) 162 Score for starting a business (0–100) 93.70 Score for getting credit (0–100) 70.00 Score for trading across borders (0–100) 52.44 Procedures (number) 4 Strength of legal rights index (0–12) 6 Time to export Time (days) 6 Depth of credit information index (0–8) 8 Documentary compliance (hours) 84 Cost (% of income per capita) 2.7 Credit bureau coverage (% of adults) 9.6 Border compliance (hours) 239 Minimum capital (% of income per capita) 2.7 Credit registry coverage (% of adults) 0.3 Cost to export Documentary compliance (US$) 136  Dealing with construction permits (rank) 142 Protecting minority investors (rank) 149 Border compliance (US$) 423 Score for dealing with construction permits (0–100) 59.37 Score for protecting minority investors (0–100) 40.00 Time to import Procedures (number) 21 Extent of disclosure index (0–10) 7 Documentary compliance (hours) 89 Time (days) 162 Extent of director liability index (0–10) 1 Border compliance (hours) 125 Cost (% of warehouse value) 5.2 Ease of shareholder suits index (0–10) 5 Cost to import Building quality control index (0–15) 10.0 Extent of shareholder rights index (0–10) 4 Documentary compliance (US$) 267 Extent of ownership and control index (0–10) 3 Border compliance (US$) 456 Getting electricity (rank) 143 Extent of corporate transparency index (0–10) 4 Score for getting electricity (0–100) 56.23  Enforcing contracts (rank) 106 Procedures (number) 8  Paying taxes (rank) 175 Score for enforcing contracts (0–100) 55.74 Time (days) 53 Score for paying taxes (0–100) 46.49 Time (days) 525 Cost (% of income per capita) 2,147.3 Payments (number per year) 63 Cost (% of claim value) 41.7 Reliability of supply and transparency of tariffs index (0–8) 4 Time (hours per year) 205 Quality of judicial processes index (0–18) 8.5 Total tax and contribution rate (% of profit) 50.1 Registering property (rank) 112 Postfiling index (0–100) 44.90 Resolving insolvency (rank) 80 Score for registering property (0–100) 58.03 Score for resolving insolvency (0–100) 48.00 Procedures (number) 6 Time (years) 2.2 Time (days) 30 Cost (% of estate) 18.0 Cost (% of property value) 7.1 Recovery rate (cents on the dollar) 36.9 Quality of land administration index (0–30) 10.5 Strength of insolvency framework index (0–16) 9.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 166 DOING BUSINESS 2019  Reform making it easier to do business  Change making it more difficult to do business CROATIA Europe & Central Asia GNI per capita (US$) 12,430 Ease of doing business rank (1–190) 58 Ease of doing business score (0–100) 71.40 Population 4,125,700 Starting a business (rank) 123 Getting credit (rank) 85 Trading across borders (rank) 1 Score for starting a business (0–100) 82.62 Score for getting credit (0–100) 55.00 Score for trading across borders (0–100) 100.00 Procedures (number) 8 Strength of legal rights index (0–12) 5 Time to export Time (days) 22.5 Depth of credit information index (0–8) 6 Documentary compliance (hours) 1 Cost (% of income per capita) 6.6 Credit bureau coverage (% of adults) 100.0 Border compliance (hours) 0 Minimum capital (% of income per capita) 11.6 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 0 Dealing with construction permits (rank) 159 Protecting minority investors (rank) 38 Border compliance (US$) 0 Score for dealing with construction permits (0–100) 55.70 Score for protecting minority investors (0–100) 66.67 Time to import Procedures (number) 22 Extent of disclosure index (0–10) 5 Documentary compliance (hours) 1 Time (days) 146 Extent of director liability index (0–10) 6 Border compliance (hours) 0 Cost (% of warehouse value) 10.9 Ease of shareholder suits index (0–10) 6 Cost to import Building quality control index (0–15) 12.0 Extent of shareholder rights index (0–10) 8 Documentary compliance (US$) 0 Extent of ownership and control index (0–10) 8 Border compliance (US$) 0 Getting electricity (rank) 61 Extent of corporate transparency index (0–10) 7 Score for getting electricity (0–100) 80.50 Enforcing contracts (rank) 25 Procedures (number) 4 Paying taxes (rank) 89 Score for enforcing contracts (0–100) 70.60 Time (days) 65 Score for paying taxes (0–100) 72.68 Time (days) 650 Cost (% of income per capita) 276.6 Payments (number per year) 34 Cost (% of claim value) 15.2 Reliability of supply and transparency of tariffs index (0–8) 5 Time (hours per year) 206 Quality of judicial processes index (0–18) 13.0 Total tax and contribution rate (% of profit) 20.5  Registering property (rank) 51 Postfiling index (0–100) 66.66 Resolving insolvency (rank) 59 Score for registering property (0–100) 74.07 Score for resolving insolvency (0–100) 56.20 Procedures (number) 5 Time (years) 3.1 Time (days) 47 Cost (% of estate) 14.5 Cost (% of property value) 4.0 Recovery rate (cents on the dollar) 34.8 Quality of land administration index (0–30) 23.5 Strength of insolvency framework index (0–16) 12.0 CYPRUS Europe & Central Asia GNI per capita (US$) 23,719 Ease of doing business rank (1–190) 57 Ease of doing business score (0–100) 71.71 Population 1,179,551 Starting a business (rank) 52 Getting credit (rank) 73 Trading across borders (rank) 49 Score for starting a business (0–100) 91.24 Score for getting credit (0–100) 60.00 Score for trading across borders (0–100) 88.44 Procedures (number) 5 Strength of legal rights index (0–12) 7 Time to export Time (days) 6 Depth of credit information index (0–8) 5 Documentary compliance (hours) 2 Cost (% of income per capita) 11.9 Credit bureau coverage (% of adults) 73.1 Border compliance (hours) 18 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 50 Dealing with construction permits (rank) 126  Protecting minority investors (rank) 38 Border compliance (US$) 300 Score for dealing with construction permits (0–100) 64.08 Score for protecting minority investors (0–100) 66.67 Time to import Procedures (number) 8 Extent of disclosure index (0–10) 9 Documentary compliance (hours) 2 Time (days) 507 Extent of director liability index (0–10) 4 Border compliance (hours) 15 Cost (% of warehouse value) 1.0 Ease of shareholder suits index (0–10) 7 Cost to import Building quality control index (0–15) 11.0 Extent of shareholder rights index (0–10) 7 Documentary compliance (US$) 50 Extent of ownership and control index (0–10) 6 Border compliance (US$) 335 Getting electricity (rank) 70 Extent of corporate transparency index (0–10) 7 Score for getting electricity (0–100) 78.35 Enforcing contracts (rank) 138 Procedures (number) 5  Paying taxes (rank) 47 Score for enforcing contracts (0–100) 48.59 Time (days) 137 Score for paying taxes (0–100) 80.78 Time (days) 1,100 Cost (% of income per capita) 124.2 Payments (number per year) 27 Cost (% of claim value) 16.4 Reliability of supply and transparency of tariffs index (0–8) 8 Time (hours per year) 122.5 Quality of judicial processes index (0–18) 8.0 Total tax and contribution rate (% of profit) 22.2 Registering property (rank) 94 Postfiling index (0–100) 74.47 Resolving insolvency (rank) 26 Score for registering property (0–100) 63.46 Score for resolving insolvency (0–100) 75.45 Procedures (number) 7 Time (years) 1.5 Time (days) 9 Cost (% of estate) 14.5 Cost (% of property value) 10.3 Recovery rate (cents on the dollar) 73.4 Quality of land administration index (0–30) 23.0 Strength of insolvency framework index (0–16) 11.5 CZECH REPUBLIC OECD high income GNI per capita (US$) 18,160 Ease of doing business rank (1–190) 35 Ease of doing business score (0–100) 76.10 Population 10,591,323 Starting a business (rank) 115 Getting credit (rank) 44 Trading across borders (rank) 1 Score for starting a business (0–100) 83.56 Score for getting credit (0–100) 70.00 Score for trading across borders (0–100) 100.00 Procedures (number) 8 Strength of legal rights index (0–12) 7 Time to export Time (days) 24.5 Depth of credit information index (0–8) 7 Documentary compliance (hours) 1 Cost (% of income per capita) 1.0 Credit bureau coverage (% of adults) 80.5 Border compliance (hours) 0 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 7.2 Cost to export Documentary compliance (US$) 0 Dealing with construction permits (rank) 156 Protecting minority investors (rank) 72 Border compliance (US$) 0 Score for dealing with construction permits (0–100) 56.20 Score for protecting minority investors (0–100) 58.33 Time to import Procedures (number) 21 Extent of disclosure index (0–10) 2 Documentary compliance (hours) 1 Time (days) 246 Extent of director liability index (0–10) 6 Border compliance (hours) 0 Cost (% of warehouse value) 0.2 Ease of shareholder suits index (0–10) 9 Cost to import Building quality control index (0–15) 8.0 Extent of shareholder rights index (0–10) 6 Documentary compliance (US$) 0 Extent of ownership and control index (0–10) 7 Border compliance (US$) 0 Getting electricity (rank) 10 Extent of corporate transparency index (0–10) 5 Score for getting electricity (0–100) 95.36 Enforcing contracts (rank) 99 Procedures (number) 3 Paying taxes (rank) 45 Score for enforcing contracts (0–100) 56.38 Time (days) 60 Score for paying taxes (0–100) 81.42 Time (days) 678 Cost (% of income per capita) 24.1 Payments (number per year) 8 Cost (% of claim value) 33.8 Reliability of supply and transparency of tariffs index (0–8) 8 Time (hours per year) 230 Quality of judicial processes index (0–18) 9.5 Total tax and contribution rate (% of profit) 46.1 Registering property (rank) 33 Postfiling index (0–100) 90.75 Resolving insolvency (rank) 15 Score for registering property (0–100) 79.74 Score for resolving insolvency (0–100) 80.05 Procedures (number) 4 Time (years) 2.1 Time (days) 27.5 Cost (% of estate) 17.0 Cost (% of property value) 4.0 Recovery rate (cents on the dollar) 67.4 Quality of land administration index (0–30) 25.0 Strength of insolvency framework index (0–16) 14.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 167  Reform making it easier to do business  Change making it more difficult to do business DENMARK OECD high income GNI per capita (US$) 55,220 Ease of doing business rank (1–190) 3 Ease of doing business score (0–100) 84.64 Population 5,769,603 Starting a business (rank) 42 Getting credit (rank) 44 Trading across borders (rank) 1 Score for starting a business (0–100) 92.52 Score for getting credit (0–100) 70.00 Score for trading across borders (0–100) 100.00 Procedures (number) 5 Strength of legal rights index (0–12) 8 Time to export Time (days) 3.5 Depth of credit information index (0–8) 6 Documentary compliance (hours) 1 Cost (% of income per capita) 0.2 Credit bureau coverage (% of adults) 7.4 Border compliance (hours) 0 Minimum capital (% of income per capita) 13.2 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 0 Dealing with construction permits (rank) 4 Protecting minority investors (rank) 38 Border compliance (US$) 0 Score for dealing with construction permits (0–100) 86.94 Score for protecting minority investors (0–100) 66.67 Time to import Procedures (number) 7 Extent of disclosure index (0–10) 7 Documentary compliance (hours) 1 Time (days) 64 Extent of director liability index (0–10) 5 Border compliance (hours) 0 Cost (% of warehouse value) 1.3 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 11.0 Extent of shareholder rights index (0–10) 6 Documentary compliance (US$) 0 Extent of ownership and control index (0–10) 5 Border compliance (US$) 0 Getting electricity (rank) 21 Extent of corporate transparency index (0–10) 9 Score for getting electricity (0–100) 90.22  Enforcing contracts (rank) 14 Procedures (number) 4 Paying taxes (rank) 9 Score for enforcing contracts (0–100) 73.92 Time (days) 38 Score for paying taxes (0–100) 91.14 Time (days) 485 Cost (% of income per capita) 103.4 Payments (number per year) 10 Cost (% of claim value) 23.3 Reliability of supply and transparency of tariffs index (0–8) 7 Time (hours per year) 132 Quality of judicial processes index (0–18) 14.0 Total tax and contribution rate (% of profit) 23.8 Registering property (rank) 11 Postfiling index (0–100) 89.06 Resolving insolvency (rank) 6 Score for registering property (0–100) 89.88 Score for resolving insolvency (0–100) 85.13 Procedures (number) 3 Time (years) 1.0 Time (days) 4 Cost (% of estate) 4.0 Cost (% of property value) 0.6 Recovery rate (cents on the dollar) 88.5 Quality of land administration index (0–30) 24.5 Strength of insolvency framework index (0–16) 12.0 DJIBOUTI Middle East & North Africa GNI per capita (US$) 1,880 Ease of doing business rank (1–190) 99 Ease of doing business score (0–100) 62.02 Population 956,985  Starting a business (rank) 96  Getting credit (rank) 161 Trading across borders (rank) 145 Score for starting a business (0–100) 85.73 Score for getting credit (0–100) 25.00 Score for trading across borders (0–100) 59.37 Procedures (number) 5 Strength of legal rights index (0–12) 5 Time to export Time (days) 13 Depth of credit information index (0–8) 0 Documentary compliance (hours) 60 Cost (% of income per capita) 41.9 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 72 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.4 Cost to export Documentary compliance (US$) 95 Dealing with construction permits (rank) 101  Protecting minority investors (rank) 2 Border compliance (US$) 605 Score for dealing with construction permits (0–100) 67.87 Score for protecting minority investors (0–100) 81.67 Time to import Procedures (number) 17 Extent of disclosure index (0–10) 8 Documentary compliance (hours) 50 Time (days) 148 Extent of director liability index (0–10) 8 Border compliance (hours) 118 Cost (% of warehouse value) 5.1 Ease of shareholder suits index (0–10) 10 Cost to import Building quality control index (0–15) 12.0 Extent of shareholder rights index (0–10) 7 Documentary compliance (US$) 100 Extent of ownership and control index (0–10) 9 Border compliance (US$) 1,055 Getting electricity (rank) 119 Extent of corporate transparency index (0–10) 7 Score for getting electricity (0–100) 64.23  Enforcing contracts (rank) 140 Procedures (number) 4 Paying taxes (rank) 108 Score for enforcing contracts (0–100) 48.43 Time (days) 52 Score for paying taxes (0–100) 68.91 Time (days) 695 Cost (% of income per capita) 941.8 Payments (number per year) 35 Cost (% of claim value) 34.0 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 76 Quality of judicial processes index (0–18) 5.5 Total tax and contribution rate (% of profit) 37.7  Registering property (rank) 110 Postfiling index (0–100) 49.57  Resolving insolvency (rank) 48 Score for registering property (0–100) 58.17 Score for resolving insolvency (0–100) 60.85 Procedures (number) 6 Time (years) 2.3 Time (days) 24 Cost (% of estate) 11.0 Cost (% of property value) 5.7 Recovery rate (cents on the dollar) 37.6 Quality of land administration index (0–30) 7.0 Strength of insolvency framework index (0–16) 13.0 DOMINICA Latin America & Caribbean GNI per capita (US$) 6,990 Ease of doing business rank (1–190) 103 Ease of doing business score (0–100) 61.07 Population 73,925 Starting a business (rank) 69 Getting credit (rank) 144 Trading across borders (rank) 89 Score for starting a business (0–100) 89.39 Score for getting credit (0–100) 30.00 Score for trading across borders (0–100) 74.26 Procedures (number) 5 Strength of legal rights index (0–12) 6 Time to export Time (days) 12 Depth of credit information index (0–8) 0 Documentary compliance (hours) 12 Cost (% of income per capita) 14.7 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 36 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 50 Dealing with construction permits (rank) 82 Protecting minority investors (rank) 99 Border compliance (US$) 625 Score for dealing with construction permits (0–100) 70.09 Score for protecting minority investors (0–100) 51.67 Time to import Procedures (number) 11 Extent of disclosure index (0–10) 4 Documentary compliance (hours) 24 Time (days) 191 Extent of director liability index (0–10) 8 Border compliance (hours) 39 Cost (% of warehouse value) 0.3 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 8.0 Extent of shareholder rights index (0–10) 4 Documentary compliance (US$) 50 Extent of ownership and control index (0–10) 4 Border compliance (US$) 906 Getting electricity (rank) 50 Extent of corporate transparency index (0–10) 3 Score for getting electricity (0–100) 82.51 Enforcing contracts (rank) 83 Procedures (number) 5 Paying taxes (rank) 75 Score for enforcing contracts (0–100) 59.17 Time (days) 61 Score for paying taxes (0–100) 75.65 Time (days) 681 Cost (% of income per capita) 439.5 Payments (number per year) 37 Cost (% of claim value) 36.0 Reliability of supply and transparency of tariffs index (0–8) 7 Time (hours per year) 117 Quality of judicial processes index (0–18) 11.5 Total tax and contribution rate (% of profit) 32.6 Registering property (rank) 168 Postfiling index (0–100) 78.91 Resolving insolvency (rank) 134 Score for registering property (0–100) 43.42 Score for resolving insolvency (0–100) 34.53 Procedures (number) 5 Time (years) 4.0 Time (days) 42 Cost (% of estate) 10.0 Cost (% of property value) 13.3 Recovery rate (cents on the dollar) 29.3 Quality of land administration index (0–30) 4.5 Strength of insolvency framework index (0–16) 6.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 168 DOING BUSINESS 2019  Reform making it easier to do business  Change making it more difficult to do business DOMINICAN REPUBLIC Latin America & Caribbean GNI per capita (US$) 6,630 Ease of doing business rank (1–190) 102 Ease of doing business score (0–100) 61.12 Population 10,766,998 Starting a business (rank) 117 Getting credit (rank) 112 Trading across borders (rank) 63 Score for starting a business (0–100) 83.44 Score for getting credit (0–100) 45.00 Score for trading across borders (0–100) 83.51 Procedures (number) 7 Strength of legal rights index (0–12) 1 Time to export Time (days) 16.5 Depth of credit information index (0–8) 8 Documentary compliance (hours) 10 Cost (% of income per capita) 14.1 Credit bureau coverage (% of adults) 100.0 Border compliance (hours) 16 Minimum capital (% of income per capita) 31.3 Credit registry coverage (% of adults) 26.3 Cost to export Documentary compliance (US$) 15 Dealing with construction permits (rank) 80  Protecting minority investors (rank) 83 Border compliance (US$) 488 Score for dealing with construction permits (0–100) 70.42 Score for protecting minority investors (0–100) 56.67 Time to import Procedures (number) 15 Extent of disclosure index (0–10) 5 Documentary compliance (hours) 14 Time (days) 206 Extent of director liability index (0–10) 4 Border compliance (hours) 24 Cost (% of warehouse value) 2.6 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 13.0 Extent of shareholder rights index (0–10) 7 Documentary compliance (US$) 40 Extent of ownership and control index (0–10) 5 Border compliance (US$) 579 Getting electricity (rank) 116 Extent of corporate transparency index (0–10) 5 Score for getting electricity (0–100) 64.65 Enforcing contracts (rank) 149 Procedures (number) 7 Paying taxes (rank) 148 Score for enforcing contracts (0–100) 46.86 Time (days) 67 Score for paying taxes (0–100) 57.44 Time (days) 590 Cost (% of income per capita) 276.7 Payments (number per year) 7 Cost (% of claim value) 40.9 Reliability of supply and transparency of tariffs index (0–8) 4 Time (hours per year) 317 Quality of judicial processes index (0–18) 4.5 Total tax and contribution rate (% of profit) 48.8 Registering property (rank) 77 Postfiling index (0–100) 10.71 Resolving insolvency (rank) 124 Score for registering property (0–100) 65.73 Score for resolving insolvency (0–100) 37.54 Procedures (number) 6 Time (years) 3.5 Time (days) 45 Cost (% of estate) 38.0 Cost (% of property value) 3.4 Recovery rate (cents on the dollar) 8.8 Quality of land administration index (0–30) 14.5 Strength of insolvency framework index (0–16) 10.5 ECUADOR Latin America & Caribbean GNI per capita (US$) 5,890 Ease of doing business rank (1–190) 123 Ease of doing business score (0–100) 57.94 Population 16,624,858 Starting a business (rank) 168 Getting credit (rank) 112 Trading across borders (rank) 109 Score for starting a business (0–100) 70.58 Score for getting credit (0–100) 45.00 Score for trading across borders (0–100) 68.65 Procedures (number) 11 Strength of legal rights index (0–12) 1 Time to export Time (days) 48.5 Depth of credit information index (0–8) 8 Documentary compliance (hours) 24 Cost (% of income per capita) 21.2 Credit bureau coverage (% of adults) 73.3 Border compliance (hours) 96 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 140 Dealing with construction permits (rank) 113 Protecting minority investors (rank) 125 Border compliance (US$) 560 Score for dealing with construction permits (0–100) 66.38 Score for protecting minority investors (0–100) 46.67 Time to import Procedures (number) 17 Extent of disclosure index (0–10) 2 Documentary compliance (hours) 120 Time (days) 132 Extent of director liability index (0–10) 5 Border compliance (hours) 24 Cost (% of warehouse value) 1.9 Ease of shareholder suits index (0–10) 6 Cost to import Building quality control index (0–15) 8.0 Extent of shareholder rights index (0–10) 9 Documentary compliance (US$) 75 Extent of ownership and control index (0–10) 3 Border compliance (US$) 250 Getting electricity (rank) 94 Extent of corporate transparency index (0–10) 3 Score for getting electricity (0–100) 72.22 Enforcing contracts (rank) 79 Procedures (number) 7  Paying taxes (rank) 143 Score for enforcing contracts (0–100) 59.38 Time (days) 74 Score for paying taxes (0–100) 59.38 Time (days) 523 Cost (% of income per capita) 614.7 Payments (number per year) 8 Cost (% of claim value) 27.2 Reliability of supply and transparency of tariffs index (0–8) 7 Time (hours per year) 664 Quality of judicial processes index (0–18) 7.5 Total tax and contribution rate (% of profit) 32.3 Registering property (rank) 75 Postfiling index (0–100) 49.54 Resolving insolvency (rank) 158 Score for registering property (0–100) 65.79 Score for resolving insolvency (0–100) 25.36 Procedures (number) 8 Time (years) 5.3 Time (days) 38 Cost (% of estate) 18.0 Cost (% of property value) 2.1 Recovery rate (cents on the dollar) 18.1 Quality of land administration index (0–30) 16.0 Strength of insolvency framework index (0–16) 5.0 EGYPT, ARAB REP. Middle East & North Africa GNI per capita (US$) 3,010 Ease of doing business rank (1–190) 120 Ease of doing business score (0–100) 58.56 Population 97,553,151  Starting a business (rank) 109  Getting credit (rank) 60 Trading across borders (rank) 171 Score for starting a business (0–100) 84.11 Score for getting credit (0–100) 65.00 Score for trading across borders (0–100) 42.23 Procedures (number) 6.5 Strength of legal rights index (0–12) 5 Time to export Time (days) 11.5 Depth of credit information index (0–8) 8 Documentary compliance (hours) 88 Cost (% of income per capita) 40.3 Credit bureau coverage (% of adults) 27.3 Border compliance (hours) 48 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 8.4 Cost to export Documentary compliance (US$) 100 Dealing with construction permits (rank) 68  Protecting minority investors (rank) 72 Border compliance (US$) 258 Score for dealing with construction permits (0–100) 71.77 Score for protecting minority investors (0–100) 58.33 Time to import Procedures (number) 19 Extent of disclosure index (0–10) 8 Documentary compliance (hours) 265 Time (days) 173 Extent of director liability index (0–10) 3 Border compliance (hours) 240 Cost (% of warehouse value) 1.6 Ease of shareholder suits index (0–10) 3 Cost to import Building quality control index (0–15) 14.0 Extent of shareholder rights index (0–10) 5 Documentary compliance (US$) 1,000 Extent of ownership and control index (0–10) 7 Border compliance (US$) 554 Getting electricity (rank) 96 Extent of corporate transparency index (0–10) 9 Score for getting electricity (0–100) 71.41 Enforcing contracts (rank) 160 Procedures (number) 5  Paying taxes (rank) 159 Score for enforcing contracts (0–100) 42.75 Time (days) 53 Score for paying taxes (0–100) 52.73 Time (days) 1,010 Cost (% of income per capita) 269.5 Payments (number per year) 29 Cost (% of claim value) 26.2 Reliability of supply and transparency of tariffs index (0–8) 3 Time (hours per year) 392 Quality of judicial processes index (0–18) 5.5 Total tax and contribution rate (% of profit) 46.4 Registering property (rank) 125 Postfiling index (0–100) 36.54  Resolving insolvency (rank) 101 Score for registering property (0–100) 55.00 Score for resolving insolvency (0–100) 42.27 Procedures (number) 9 Time (years) 2.5 Time (days) 76 Cost (% of estate) 22.0 Cost (% of property value) 1.1 Recovery rate (cents on the dollar) 23.4 Quality of land administration index (0–30) 9.0 Strength of insolvency framework index (0–16) 9.5 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 169  Reform making it easier to do business  Change making it more difficult to do business EL SALVADOR Latin America & Caribbean GNI per capita (US$) 3,560 Ease of doing business rank (1–190) 85 Ease of doing business score (0–100) 65.41 Population 6,377,853 Starting a business (rank) 147 Getting credit (rank) 22  Trading across borders (rank) 44 Score for starting a business (0–100) 78.41 Score for getting credit (0–100) 80.00 Score for trading across borders (0–100) 89.76 Procedures (number) 9 Strength of legal rights index (0–12) 9 Time to export Time (days) 16.5 Depth of credit information index (0–8) 7 Documentary compliance (hours) 9 Cost (% of income per capita) 45.1 Credit bureau coverage (% of adults) 33.6 Border compliance (hours) 24 Minimum capital (% of income per capita) 2.7 Credit registry coverage (% of adults) 29.8 Cost to export Documentary compliance (US$) 50  Dealing with construction permits (rank) 173 Protecting minority investors (rank) 161 Border compliance (US$) 128 Score for dealing with construction permits (0–100) 51.82 Score for protecting minority investors (0–100) 38.33 Time to import Procedures (number) 17 Extent of disclosure index (0–10) 3 Documentary compliance (hours) 13 Time (days) 314 Extent of director liability index (0–10) 0 Border compliance (hours) 36 Cost (% of warehouse value) 5.7 Ease of shareholder suits index (0–10) 7 Cost to import Building quality control index (0–15) 10.0 Extent of shareholder rights index (0–10) 6 Documentary compliance (US$) 67 Extent of ownership and control index (0–10) 1 Border compliance (US$) 128 Getting electricity (rank) 97 Extent of corporate transparency index (0–10) 6 Score for getting electricity (0–100) 71.24 Enforcing contracts (rank) 109 Procedures (number) 7 Paying taxes (rank) 62 Score for enforcing contracts (0–100) 55.30 Time (days) 56 Score for paying taxes (0–100) 77.30 Time (days) 816 Cost (% of income per capita) 553.4 Payments (number per year) 7 Cost (% of claim value) 19.2 Reliability of supply and transparency of tariffs index (0–8) 6 Time (hours per year) 180 Quality of judicial processes index (0–18) 8.0 Total tax and contribution rate (% of profit) 35.6 Registering property (rank) 73 Postfiling index (0–100) 49.54 Resolving insolvency (rank) 89 Score for registering property (0–100) 66.32 Score for resolving insolvency (0–100) 45.63 Procedures (number) 6 Time (years) 3.5 Time (days) 31 Cost (% of estate) 12.0 Cost (% of property value) 3.8 Recovery rate (cents on the dollar) 32.5 Quality of land administration index (0–30) 14.0 Strength of insolvency framework index (0–16) 9.0 EQUATORIAL GUINEA Sub-Saharan Africa GNI per capita (US$) 7,060 Ease of doing business rank (1–190) 177 Ease of doing business score (0–100) 41.94 Population 1,267,689 Starting a business (rank) 184 Getting credit (rank) 124 Trading across borders (rank) 175 Score for starting a business (0–100) 55.74 Score for getting credit (0–100) 40.00 Score for trading across borders (0–100) 32.05 Procedures (number) 16 Strength of legal rights index (0–12) 6 Time to export Time (days) 33 Depth of credit information index (0–8) 2 Documentary compliance (hours) 154 Cost (% of income per capita) 101.2 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 132 Minimum capital (% of income per capita) 22.3 Credit registry coverage (% of adults) 8.7 Cost to export Documentary compliance (US$) 85 Dealing with construction permits (rank) 163 Protecting minority investors (rank) 149 Border compliance (US$) 760 Score for dealing with construction permits (0–100) 55.01 Score for protecting minority investors (0–100) 40.00 Time to import Procedures (number) 13 Extent of disclosure index (0–10) 7 Documentary compliance (hours) 240 Time (days) 144 Extent of director liability index (0–10) 1 Border compliance (hours) 240 Cost (% of warehouse value) 4.1 Ease of shareholder suits index (0–10) 5 Cost to import Building quality control index (0–15) 1.0 Extent of shareholder rights index (0–10) 4 Documentary compliance (US$) 70 Extent of ownership and control index (0–10) 3 Border compliance (US$) 985 Getting electricity (rank) 150 Extent of corporate transparency index (0–10) 4 Score for getting electricity (0–100) 54.41  Enforcing contracts (rank) 101 Procedures (number) 5 Paying taxes (rank) 179 Score for enforcing contracts (0–100) 56.17 Time (days) 106 Score for paying taxes (0–100) 41.54 Time (days) 475 Cost (% of income per capita) 872.2 Payments (number per year) 46 Cost (% of claim value) 19.5 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 492 Quality of judicial processes index (0–18) 3.5 Total tax and contribution rate (% of profit) 79.4 Registering property (rank) 164 Postfiling index (0–100) 93.12 Resolving insolvency (rank) 168 Score for registering property (0–100) 44.45 Score for resolving insolvency (0–100) 0.00 Procedures (number) 6 Time (years) no practice Time (days) 23 Cost (% of estate) no practice Cost (% of property value) 12.5 Recovery rate (cents on the dollar) 0.0 Quality of land administration index (0–30) 4.0 Strength of insolvency framework index (0–16) 0.0 ERITREA Sub-Saharan Africa GNI per capita (US$) 937 Ease of doing business rank (1–190) 189 Ease of doing business score (0–100) 23.07 Population 5,918,919 Starting a business (rank) 187 Getting credit (rank) 186 Trading across borders (rank) 189 Score for starting a business (0–100) 51.91 Score for getting credit (0–100) 0.00 Score for trading across borders (0–100) 0.00 Procedures (number) 13 Strength of legal rights index (0–12) 0 Time to export Time (days) 84 Depth of credit information index (0–8) 0 Documentary compliance (hours) no practice Cost (% of income per capita) 23.7 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) no practice Minimum capital (% of income per capita) 104.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) no practice Dealing with construction permits (rank) 186 Protecting minority investors (rank) 174 Border compliance (US$) no practice Score for dealing with construction permits (0–100) 0.00 Score for protecting minority investors (0–100) 31.67 Time to import Procedures (number) no practice Extent of disclosure index (0–10) 3 Documentary compliance (hours) no practice Time (days) no practice Extent of director liability index (0–10) 0 Border compliance (hours) no practice Cost (% of warehouse value) no practice Ease of shareholder suits index (0–10) 5 Cost to import Building quality control index (0–15) no practice Extent of shareholder rights index (0–10) 5 Documentary compliance (US$) no practice Extent of ownership and control index (0–10) 3 Border compliance (US$) no practice Getting electricity (rank) 187 Extent of corporate transparency index (0–10) 3 Score for getting electricity (0–100) 0.00 Enforcing contracts (rank) 103 Procedures (number) no practice Paying taxes (rank) 152 Score for enforcing contracts (0–100) 55.93 Time (days) no practice Score for paying taxes (0–100) 55.90 Time (days) 490 Cost (% of income per capita) no practice Payments (number per year) 30 Cost (% of claim value) 16.6 Reliability of supply and transparency of tariffs index (0–8) no practice Time (hours per year) 216 Quality of judicial processes index (0–18) 3.0 Total tax and contribution rate (% of profit) 83.7 Registering property (rank) 180 Postfiling index (0–100) 93.12 Resolving insolvency (rank) 168 Score for registering property (0–100) 35.30 Score for resolving insolvency (0–100) 0.00 Procedures (number) 11 Time (years) no practice Time (days) 78 Cost (% of estate) no practice Cost (% of property value) 9.0 Recovery rate (cents on the dollar) 0.0 Quality of land administration index (0–30) 6.5 Strength of insolvency framework index (0–16) 0.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 170 DOING BUSINESS 2019  Reform making it easier to do business  Change making it more difficult to do business ESTONIA OECD high income GNI per capita (US$) 18,190 Ease of doing business rank (1–190) 16 Ease of doing business score (0–100) 80.50 Population 1,315,480 Starting a business (rank) 15 Getting credit (rank) 44 Trading across borders (rank) 17 Score for starting a business (0–100) 95.25 Score for getting credit (0–100) 70.00 Score for trading across borders (0–100) 99.92 Procedures (number) 3 Strength of legal rights index (0–12) 7 Time to export Time (days) 3.5 Depth of credit information index (0–8) 7 Documentary compliance (hours) 1 Cost (% of income per capita) 1.1 Credit bureau coverage (% of adults) 26.9 Border compliance (hours) 2 Minimum capital (% of income per capita) 14.6 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 0 Dealing with construction permits (rank) 14 Protecting minority investors (rank) 83 Border compliance (US$) 0 Score for dealing with construction permits (0–100) 82.53 Score for protecting minority investors (0–100) 56.67 Time to import Procedures (number) 10 Extent of disclosure index (0–10) 8 Documentary compliance (hours) 1 Time (days) 103 Extent of director liability index (0–10) 3 Border compliance (hours) 0 Cost (% of warehouse value) 0.2 Ease of shareholder suits index (0–10) 6 Cost to import Building quality control index (0–15) 11.0 Extent of shareholder rights index (0–10) 8 Documentary compliance (US$) 0 Extent of ownership and control index (0–10) 3 Border compliance (US$) 0 Getting electricity (rank) 46 Extent of corporate transparency index (0–10) 6 Score for getting electricity (0–100) 83.26 Enforcing contracts (rank) 13 Procedures (number) 5 Paying taxes (rank) 14 Score for enforcing contracts (0–100) 74.34 Time (days) 91 Score for paying taxes (0–100) 89.56 Time (days) 455 Cost (% of income per capita) 154.2 Payments (number per year) 8 Cost (% of claim value) 21.9 Reliability of supply and transparency of tariffs index (0–8) 8 Time (hours per year) 50 Quality of judicial processes index (0–18) 13.5 Total tax and contribution rate (% of profit) 48.7 Registering property (rank) 6 Postfiling index (0–100) 99.38 Resolving insolvency (rank) 47 Score for registering property (0–100) 91.02 Score for resolving insolvency (0–100) 62.51 Procedures (number) 3 Time (years) 3.0 Time (days) 17.5 Cost (% of estate) 9.0 Cost (% of property value) 0.5 Recovery rate (cents on the dollar) 40.7 Quality of land administration index (0–30) 27.5 Strength of insolvency framework index (0–16) 13.0 ESWATINI Sub-Saharan Africa GNI per capita (US$) 2,960 Ease of doing business rank (1–190) 117 Ease of doing business score (0–100) 58.95 Population 1,367,254 Starting a business (rank) 159 Getting credit (rank) 85 Trading across borders (rank) 32 Score for starting a business (0–100) 74.55 Score for getting credit (0–100) 55.00 Score for trading across borders (0–100) 92.92 Procedures (number) 12 Strength of legal rights index (0–12) 4 Time to export Time (days) 30 Depth of credit information index (0–8) 7 Documentary compliance (hours) 2 Cost (% of income per capita) 14.8 Credit bureau coverage (% of adults) 43.0 Border compliance (hours) 2 Minimum capital (% of income per capita) 0.2 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 76 Dealing with construction permits (rank) 107 Protecting minority investors (rank) 140 Border compliance (US$) 134 Score for dealing with construction permits (0–100) 66.81 Score for protecting minority investors (0–100) 41.67 Time to import Procedures (number) 14 Extent of disclosure index (0–10) 2 Documentary compliance (hours) 4 Time (days) 116 Extent of director liability index (0–10) 5 Border compliance (hours) 3 Cost (% of warehouse value) 3.5 Ease of shareholder suits index (0–10) 6 Cost to import Building quality control index (0–15) 7.0 Extent of shareholder rights index (0–10) 6 Documentary compliance (US$) 76 Extent of ownership and control index (0–10) 3 Border compliance (US$) 134 Getting electricity (rank) 163 Extent of corporate transparency index (0–10) 3 Score for getting electricity (0–100) 47.44 Enforcing contracts (rank) 172 Procedures (number) 6 Paying taxes (rank) 63 Score for enforcing contracts (0–100) 36.72 Time (days) 137 Score for paying taxes (0–100) 77.09 Time (days) 956 Cost (% of income per capita) 689.2 Payments (number per year) 33 Cost (% of claim value) 56.1 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 122 Quality of judicial processes index (0–18) 7.5 Total tax and contribution rate (% of profit) 35.7  Registering property (rank) 107 Postfiling index (0–100) 83.15 Resolving insolvency (rank) 119 Score for registering property (0–100) 58.65 Score for resolving insolvency (0–100) 38.72 Procedures (number) 9 Time (years) 2.0 Time (days) 21 Cost (% of estate) 14.5 Cost (% of property value) 7.1 Recovery rate (cents on the dollar) 37.1 Quality of land administration index (0–30) 17.5 Strength of insolvency framework index (0–16) 6.0 ETHIOPIA Sub-Saharan Africa GNI per capita (US$) 740 Ease of doing business rank (1–190) 159 Ease of doing business score (0–100) 49.06 Population 104,957,438  Starting a business (rank) 167 Getting credit (rank) 175 Trading across borders (rank) 154 Score for starting a business (0–100) 70.79 Score for getting credit (0–100) 15.00 Score for trading across borders (0–100) 56.00 Procedures (number) 11 Strength of legal rights index (0–12) 3 Time to export Time (days) 32 Depth of credit information index (0–8) 0 Documentary compliance (hours) 76 Cost (% of income per capita) 52.7 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 51 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.4 Cost to export Documentary compliance (US$) 175  Dealing with construction permits (rank) 168 Protecting minority investors (rank) 178 Border compliance (US$) 172 Score for dealing with construction permits (0–100) 52.84 Score for protecting minority investors (0–100) 28.33 Time to import Procedures (number) 13 Extent of disclosure index (0–10) 3 Documentary compliance (hours) 194 Time (days) 134 Extent of director liability index (0–10) 0 Border compliance (hours) 72 Cost (% of warehouse value) 14.4 Ease of shareholder suits index (0–10) 2 Cost to import Building quality control index (0–15) 7.0 Extent of shareholder rights index (0–10) 5 Documentary compliance (US$) 750 Extent of ownership and control index (0–10) 3 Border compliance (US$) 120 Getting electricity (rank) 131 Extent of corporate transparency index (0–10) 4 Score for getting electricity (0–100) 59.71  Enforcing contracts (rank) 60 Procedures (number) 4 Paying taxes (rank) 130 Score for enforcing contracts (0–100) 62.77 Time (days) 95 Score for paying taxes (0–100) 63.26 Time (days) 530 Cost (% of income per capita) 891.8 Payments (number per year) 29 Cost (% of claim value) 15.2 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 300 Quality of judicial processes index (0–18) 7.0 Total tax and contribution rate (% of profit) 37.7 Registering property (rank) 144 Postfiling index (0–100) 51.56 Resolving insolvency (rank) 148 Score for registering property (0–100) 51.33 Score for resolving insolvency (0–100) 30.53 Procedures (number) 7 Time (years) 3.0 Time (days) 52 Cost (% of estate) 14.5 Cost (% of property value) 6.0 Recovery rate (cents on the dollar) 27.7 Quality of land administration index (0–30) 6.0 Strength of insolvency framework index (0–16) 5.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 171  Reform making it easier to do business  Change making it more difficult to do business FIJI East Asia & Pacific GNI per capita (US$) 4,970 Ease of doing business rank (1–190) 101 Ease of doing business score (0–100) 61.15 Population 905,502 Starting a business (rank) 161 Getting credit (rank) 161 Trading across borders (rank) 79 Score for starting a business (0–100) 73.39 Score for getting credit (0–100) 25.00 Score for trading across borders (0–100) 77.57 Procedures (number) 11 Strength of legal rights index (0–12) 5 Time to export Time (days) 40 Depth of credit information index (0–8) 0 Documentary compliance (hours) 56 Cost (% of income per capita) 15.9 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 56 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 76 Dealing with construction permits (rank) 102 Protecting minority investors (rank) 99 Border compliance (US$) 317 Score for dealing with construction permits (0–100) 67.72 Score for protecting minority investors (0–100) 51.67 Time to import Procedures (number) 15 Extent of disclosure index (0–10) 2 Documentary compliance (hours) 34 Time (days) 141 Extent of director liability index (0–10) 8 Border compliance (hours) 42 Cost (% of warehouse value) 0.5 Ease of shareholder suits index (0–10) 7 Cost to import Building quality control index (0–15) 7.0 Extent of shareholder rights index (0–10) 5 Documentary compliance (US$) 58 Extent of ownership and control index (0–10) 4 Border compliance (US$) 320 Getting electricity (rank) 93 Extent of corporate transparency index (0–10) 5 Score for getting electricity (0–100) 72.45 Enforcing contracts (rank) 97 Procedures (number) 4 Paying taxes (rank) 98 Score for enforcing contracts (0–100) 57.05 Time (days) 81 Score for paying taxes (0–100) 71.02 Time (days) 397 Cost (% of income per capita) 1,307.7 Payments (number per year) 38 Cost (% of claim value) 42.6 Reliability of supply and transparency of tariffs index (0–8) 4 Time (hours per year) 247 Quality of judicial processes index (0–18) 7.5 Total tax and contribution rate (% of profit) 32.2 Registering property (rank) 57 Postfiling index (0–100) 81.62 Resolving insolvency (rank) 96 Score for registering property (0–100) 71.86 Score for resolving insolvency (0–100) 43.77 Procedures (number) 4 Time (years) 1.8 Time (days) 69 Cost (% of estate) 10.0 Cost (% of property value) 3.0 Recovery rate (cents on the dollar) 46.5 Quality of land administration index (0–30) 19.5 Strength of insolvency framework index (0–16) 6.0 FINLAND OECD high income GNI per capita (US$) 44,580 Ease of doing business rank (1–190) 17 Ease of doing business score (0–100) 80.35 Population 5,511,303 Starting a business (rank) 43 Getting credit (rank) 60 Trading across borders (rank) 34 Score for starting a business (0–100) 92.43 Score for getting credit (0–100) 65.00 Score for trading across borders (0–100) 92.44 Procedures (number) 3 Strength of legal rights index (0–12) 7 Time to export Time (days) 17 Depth of credit information index (0–8) 6 Documentary compliance (hours) 2 Cost (% of income per capita) 0.8 Credit bureau coverage (% of adults) 21.4 Border compliance (hours) 36 Minimum capital (% of income per capita) 6.1 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 70 Dealing with construction permits (rank) 34 Protecting minority investors (rank) 72 Border compliance (US$) 213 Score for dealing with construction permits (0–100) 75.79 Score for protecting minority investors (0–100) 58.33 Time to import Procedures (number) 17 Extent of disclosure index (0–10) 6 Documentary compliance (hours) 1 Time (days) 65 Extent of director liability index (0–10) 4 Border compliance (hours) 2 Cost (% of warehouse value) 0.9 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 10.0 Extent of shareholder rights index (0–10) 6 Documentary compliance (US$) 0 Extent of ownership and control index (0–10) 2 Border compliance (US$) 0 Getting electricity (rank) 25 Extent of corporate transparency index (0–10) 9 Score for getting electricity (0–100) 88.98 Enforcing contracts (rank) 46 Procedures (number) 5  Paying taxes (rank) 11 Score for enforcing contracts (0–100) 66.40 Time (days) 42 Score for paying taxes (0–100) 90.64 Time (days) 485 Cost (% of income per capita) 25.9 Payments (number per year) 8 Cost (% of claim value) 16.2 Reliability of supply and transparency of tariffs index (0–8) 8 Time (hours per year) 90 Quality of judicial processes index (0–18) 8.5 Total tax and contribution rate (% of profit) 37.3 Registering property (rank) 28 Postfiling index (0–100) 93.09 Resolving insolvency (rank) 2 Score for registering property (0–100) 80.73 Score for resolving insolvency (0–100) 92.81 Procedures (number) 3 Time (years) 0.9 Time (days) 47 Cost (% of estate) 3.5 Cost (% of property value) 4.0 Recovery rate (cents on the dollar) 88.3 Quality of land administration index (0–30) 26.5 Strength of insolvency framework index (0–16) 14.5 FRANCE OECD high income GNI per capita (US$) 37,970 Ease of doing business rank (1–190) 32 Ease of doing business score (0–100) 77.29 Population 67,118,648 Starting a business (rank) 30 Getting credit (rank) 99 Trading across borders (rank) 1 Score for starting a business (0–100) 93.27 Score for getting credit (0–100) 50.00 Score for trading across borders (0–100) 100.00 Procedures (number) 5 Strength of legal rights index (0–12) 4 Time to export Time (days) 3.5 Depth of credit information index (0–8) 6 Documentary compliance (hours) 1 Cost (% of income per capita) 0.7 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 0 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 47.1 Cost to export Documentary compliance (US$) 0 Dealing with construction permits (rank) 19 Protecting minority investors (rank) 38 Border compliance (US$) 0 Score for dealing with construction permits (0–100) 79.30 Score for protecting minority investors (0–100) 66.67 Time to import Procedures (number) 9 Extent of disclosure index (0–10) 8 Documentary compliance (hours) 1 Time (days) 183 Extent of director liability index (0–10) 3 Border compliance (hours) 0 Cost (% of warehouse value) 3.0 Ease of shareholder suits index (0–10) 6 Cost to import Building quality control index (0–15) 14.0 Extent of shareholder rights index (0–10) 5 Documentary compliance (US$) 0 Extent of ownership and control index (0–10) 8 Border compliance (US$) 0  Getting electricity (rank) 14 Extent of corporate transparency index (0–10) 10 Score for getting electricity (0–100) 92.01 Enforcing contracts (rank) 12 Procedures (number) 4  Paying taxes (rank) 55 Score for enforcing contracts (0–100) 74.89 Time (days) 53 Score for paying taxes (0–100) 79.31 Time (days) 395 Cost (% of income per capita) 5.8 Payments (number per year) 9 Cost (% of claim value) 17.4 Reliability of supply and transparency of tariffs index (0–8) 8 Time (hours per year) 139 Quality of judicial processes index (0–18) 12.0 Total tax and contribution rate (% of profit) 60.4  Registering property (rank) 96 Postfiling index (0–100) 92.40 Resolving insolvency (rank) 28 Score for registering property (0–100) 63.33 Score for resolving insolvency (0–100) 74.08 Procedures (number) 8 Time (years) 1.9 Time (days) 42 Cost (% of estate) 9.0 Cost (% of property value) 7.3 Recovery rate (cents on the dollar) 73.8 Quality of land administration index (0–30) 24.0 Strength of insolvency framework index (0–16) 11.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 172 DOING BUSINESS 2019  Reform making it easier to do business  Change making it more difficult to do business GABON Sub-Saharan Africa GNI per capita (US$) 6,610 Ease of doing business rank (1–190) 169 Ease of doing business score (0–100) 45.58 Population 2,025,137  Starting a business (rank) 124 Getting credit (rank) 124 Trading across borders (rank) 170 Score for starting a business (0–100) 82.59 Score for getting credit (0–100) 40.00 Score for trading across borders (0–100) 43.94 Procedures (number) 7 Strength of legal rights index (0–12) 6 Time to export Time (days) 31 Depth of credit information index (0–8) 2 Documentary compliance (hours) 60 Cost (% of income per capita) 6.1 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 96 Minimum capital (% of income per capita) 2.5 Credit registry coverage (% of adults) 29.0 Cost to export Documentary compliance (US$) 200  Dealing with construction permits (rank) 144 Protecting minority investors (rank) 161 Border compliance (US$) 1,633 Score for dealing with construction permits (0–100) 59.23 Score for protecting minority investors (0–100) 38.33 Time to import Procedures (number) 14 Extent of disclosure index (0–10) 7 Documentary compliance (hours) 120 Time (days) 276 Extent of director liability index (0–10) 1 Border compliance (hours) 84 Cost (% of warehouse value) 1.0 Ease of shareholder suits index (0–10) 4 Cost to import Building quality control index (0–15) 7.5 Extent of shareholder rights index (0–10) 4 Documentary compliance (US$) 170 Extent of ownership and control index (0–10) 3 Border compliance (US$) 1,320  Getting electricity (rank) 161 Extent of corporate transparency index (0–10) 4 Score for getting electricity (0–100) 49.58  Enforcing contracts (rank) 180 Procedures (number) 7  Paying taxes (rank) 183 Score for enforcing contracts (0–100) 32.84 Time (days) 148 Score for paying taxes (0–100) 35.92 Time (days) 1,160 Cost (% of income per capita) 1,294.9 Payments (number per year) 50 Cost (% of claim value) 34.3 Reliability of supply and transparency of tariffs index (0–8) 3 Time (hours per year) 632 Quality of judicial processes index (0–18) 4.0 Total tax and contribution rate (% of profit) 47.1  Registering property (rank) 178 Postfiling index (0–100) 42.47 Resolving insolvency (rank) 129 Score for registering property (0–100) 37.09 Score for resolving insolvency (0–100) 36.29 Procedures (number) 6 Time (years) 5.0 Time (days) 102 Cost (% of estate) 14.5 Cost (% of property value) 11.5 Recovery rate (cents on the dollar) 15.2 Quality of land administration index (0–30) 4.5 Strength of insolvency framework index (0–16) 9.0 GAMBIA, THE Sub-Saharan Africa GNI per capita (US$) 450 Ease of doing business rank (1–190) 149 Ease of doing business score (0–100) 51.72 Population 2,100,568 Starting a business (rank) 169 Getting credit (rank) 134 Trading across borders (rank) 113 Score for starting a business (0–100) 69.91 Score for getting credit (0–100) 35.00 Score for trading across borders (0–100) 67.81 Procedures (number) 7 Strength of legal rights index (0–12) 7 Time to export Time (days) 25 Depth of credit information index (0–8) 0 Documentary compliance (hours) 48 Cost (% of income per capita) 120.9 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 109 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 133 Dealing with construction permits (rank) 123 Protecting minority investors (rank) 165 Border compliance (US$) 381 Score for dealing with construction permits (0–100) 64.51 Score for protecting minority investors (0–100) 36.67 Time to import Procedures (number) 12 Extent of disclosure index (0–10) 2 Documentary compliance (hours) 32 Time (days) 144 Extent of director liability index (0–10) 5 Border compliance (hours) 87 Cost (% of warehouse value) 2.0 Ease of shareholder suits index (0–10) 5 Cost to import Building quality control index (0–15) 4.5 Extent of shareholder rights index (0–10) 4 Documentary compliance (US$) 152 Extent of ownership and control index (0–10) 1 Border compliance (US$) 326 Getting electricity (rank) 160 Extent of corporate transparency index (0–10) 5 Score for getting electricity (0–100) 50.12 Enforcing contracts (rank) 117 Procedures (number) 5 Paying taxes (rank) 169 Score for enforcing contracts (0–100) 53.91 Time (days) 78 Score for paying taxes (0–100) 49.34 Time (days) 407 Cost (% of income per capita) 3,248.9 Payments (number per year) 49 Cost (% of claim value) 37.9 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 326 Quality of judicial processes index (0–18) 5.0 Total tax and contribution rate (% of profit) 51.3 Registering property (rank) 132 Postfiling index (0–100) 53.46 Resolving insolvency (rank) 128 Score for registering property (0–100) 53.29 Score for resolving insolvency (0–100) 36.59 Procedures (number) 5 Time (years) 2.0 Time (days) 66 Cost (% of estate) 14.5 Cost (% of property value) 7.6 Recovery rate (cents on the dollar) 27.3 Quality of land administration index (0–30) 8.5 Strength of insolvency framework index (0–16) 7.0 GEORGIA Europe & Central Asia GNI per capita (US$) 3,790 Ease of doing business rank (1–190) 6 Ease of doing business score (0–100) 83.28 Population 3,717,100  Starting a business (rank) 2 Getting credit (rank) 12 Trading across borders (rank) 43 Score for starting a business (0–100) 99.34 Score for getting credit (0–100) 85.00 Score for trading across borders (0–100) 90.03 Procedures (number) 1 Strength of legal rights index (0–12) 9 Time to export Time (days) 2 Depth of credit information index (0–8) 8 Documentary compliance (hours) 2 Cost (% of income per capita) 2.2 Credit bureau coverage (% of adults) 100.0 Border compliance (hours) 6 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 0 Dealing with construction permits (rank) 27 Protecting minority investors (rank) 2 Border compliance (US$) 112 Score for dealing with construction permits (0–100) 77.61 Score for protecting minority investors (0–100) 81.67 Time to import Procedures (number) 11 Extent of disclosure index (0–10) 9 Documentary compliance (hours) 2 Time (days) 63 Extent of director liability index (0–10) 6 Border compliance (hours) 15 Cost (% of warehouse value) 0.3 Ease of shareholder suits index (0–10) 9 Cost to import Building quality control index (0–15) 7.0 Extent of shareholder rights index (0–10) 7 Documentary compliance (US$) 189 Extent of ownership and control index (0–10) 9 Border compliance (US$) 396 Getting electricity (rank) 39 Extent of corporate transparency index (0–10) 9 Score for getting electricity (0–100) 84.38  Enforcing contracts (rank) 8 Procedures (number) 3  Paying taxes (rank) 16 Score for enforcing contracts (0–100) 76.90 Time (days) 71 Score for paying taxes (0–100) 89.03 Time (days) 285 Cost (% of income per capita) 157.4 Payments (number per year) 5 Cost (% of claim value) 25.0 Reliability of supply and transparency of tariffs index (0–8) 5 Time (hours per year) 220 Quality of judicial processes index (0–18) 13.0 Total tax and contribution rate (% of profit) 9.9 Registering property (rank) 4 Postfiling index (0–100) 85.89 Resolving insolvency (rank) 60 Score for registering property (0–100) 92.86 Score for resolving insolvency (0–100) 56.03 Procedures (number) 1 Time (years) 2.0 Time (days) 1 Cost (% of estate) 10.0 Cost (% of property value) 0.0 Recovery rate (cents on the dollar) 40.2 Quality of land administration index (0–30) 21.5 Strength of insolvency framework index (0–16) 11.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 173  Reform making it easier to do business  Change making it more difficult to do business GERMANY OECD high income GNI per capita (US$) 43,490 Ease of doing business rank (1–190) 24 Ease of doing business score (0–100) 78.90 Population 82,695,000 Starting a business (rank) 114 Getting credit (rank) 44 Trading across borders (rank) 40 Score for starting a business (0–100) 83.58 Score for getting credit (0–100) 70.00 Score for trading across borders (0–100) 91.77 Procedures (number) 9 Strength of legal rights index (0–12) 6 Time to export Time (days) 8 Depth of credit information index (0–8) 8 Documentary compliance (hours) 1 Cost (% of income per capita) 6.7 Credit bureau coverage (% of adults) 100.0 Border compliance (hours) 36 Minimum capital (% of income per capita) 31.0 Credit registry coverage (% of adults) 2.0 Cost to export Documentary compliance (US$) 45 Dealing with construction permits (rank) 24 Protecting minority investors (rank) 72 Border compliance (US$) 345 Score for dealing with construction permits (0–100) 78.16 Score for protecting minority investors (0–100) 58.33 Time to import Procedures (number) 9 Extent of disclosure index (0–10) 5 Documentary compliance (hours) 1 Time (days) 126 Extent of director liability index (0–10) 5 Border compliance (hours) 0 Cost (% of warehouse value) 1.2 Ease of shareholder suits index (0–10) 5 Cost to import Building quality control index (0–15) 9.5 Extent of shareholder rights index (0–10) 7 Documentary compliance (US$) 0 Extent of ownership and control index (0–10) 6 Border compliance (US$) 0 Getting electricity (rank) 5 Extent of corporate transparency index (0–10) 7 Score for getting electricity (0–100) 98.79 Enforcing contracts (rank) 26 Procedures (number) 3 Paying taxes (rank) 43 Score for enforcing contracts (0–100) 70.39 Time (days) 28 Score for paying taxes (0–100) 82.11 Time (days) 499 Cost (% of income per capita) 38.5 Payments (number per year) 9 Cost (% of claim value) 14.4 Reliability of supply and transparency of tariffs index (0–8) 8 Time (hours per year) 218 Quality of judicial processes index (0–18) 10.5 Total tax and contribution rate (% of profit) 49.0 Registering property (rank) 78 Postfiling index (0–100) 97.67 Resolving insolvency (rank) 4 Score for registering property (0–100) 65.70 Score for resolving insolvency (0–100) 90.12 Procedures (number) 6 Time (years) 1.2 Time (days) 52 Cost (% of estate) 8.0 Cost (% of property value) 6.7 Recovery rate (cents on the dollar) 80.4 Quality of land administration index (0–30) 22.0 Strength of insolvency framework index (0–16) 15.0 GHANA Sub-Saharan Africa GNI per capita (US$) 1,490 Ease of doing business rank (1–190) 114 Ease of doing business score (0–100) 59.22 Population 28,833,629 Starting a business (rank) 108 Getting credit (rank) 73  Trading across borders (rank) 156 Score for starting a business (0–100) 84.29 Score for getting credit (0–100) 60.00 Score for trading across borders (0–100) 54.84 Procedures (number) 8 Strength of legal rights index (0–12) 6 Time to export Time (days) 14 Depth of credit information index (0–8) 6 Documentary compliance (hours) 89 Cost (% of income per capita) 15.5 Credit bureau coverage (% of adults) 22.4 Border compliance (hours) 108 Minimum capital (% of income per capita) 1.4 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 155  Dealing with construction permits (rank) 115 Protecting minority investors (rank) 99 Border compliance (US$) 490 Score for dealing with construction permits (0–100) 66.16 Score for protecting minority investors (0–100) 51.67 Time to import Procedures (number) 16 Extent of disclosure index (0–10) 7 Documentary compliance (hours) 36 Time (days) 170 Extent of director liability index (0–10) 5 Border compliance (hours) 80 Cost (% of warehouse value) 4.6 Ease of shareholder suits index (0–10) 7 Cost to import Building quality control index (0–15) 11.0 Extent of shareholder rights index (0–10) 6 Documentary compliance (US$) 474 Extent of ownership and control index (0–10) 3 Border compliance (US$) 553 Getting electricity (rank) 86 Extent of corporate transparency index (0–10) 3 Score for getting electricity (0–100) 74.02 Enforcing contracts (rank) 116 Procedures (number) 4 Paying taxes (rank) 115 Score for enforcing contracts (0–100) 54.00 Time (days) 78 Score for paying taxes (0–100) 66.77 Time (days) 710 Cost (% of income per capita) 906.0 Payments (number per year) 31 Cost (% of claim value) 23.0 Reliability of supply and transparency of tariffs index (0–8) 4 Time (hours per year) 224 Quality of judicial processes index (0–18) 6.5 Total tax and contribution rate (% of profit) 32.4 Registering property (rank) 123 Postfiling index (0–100) 49.54 Resolving insolvency (rank) 160 Score for registering property (0–100) 55.54 Score for resolving insolvency (0–100) 24.94 Procedures (number) 6 Time (years) 1.9 Time (days) 47 Cost (% of estate) 22.0 Cost (% of property value) 6.1 Recovery rate (cents on the dollar) 23.1 Quality of land administration index (0–30) 8.0 Strength of insolvency framework index (0–16) 4.0 GREECE OECD high income GNI per capita (US$) 18,090 Ease of doing business rank (1–190) 72 Ease of doing business score (0–100) 68.08 Population 10,760,421 Starting a business (rank) 44 Getting credit (rank) 99 Trading across borders (rank) 31 Score for starting a business (0–100) 92.39 Score for getting credit (0–100) 50.00 Score for trading across borders (0–100) 93.72 Procedures (number) 4 Strength of legal rights index (0–12) 3 Time to export Time (days) 12.5 Depth of credit information index (0–8) 7 Documentary compliance (hours) 1 Cost (% of income per capita) 1.5 Credit bureau coverage (% of adults) 72.5 Border compliance (hours) 24 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 30  Dealing with construction permits (rank) 39 Protecting minority investors (rank) 51 Border compliance (US$) 300 Score for dealing with construction permits (0–100) 75.29 Score for protecting minority investors (0–100) 63.33 Time to import Procedures (number) 17 Extent of disclosure index (0–10) 7 Documentary compliance (hours) 1 Time (days) 123 Extent of director liability index (0–10) 4 Border compliance (hours) 1 Cost (% of warehouse value) 1.9 Ease of shareholder suits index (0–10) 5 Cost to import Building quality control index (0–15) 13.0 Extent of shareholder rights index (0–10) 7 Documentary compliance (US$) 0 Extent of ownership and control index (0–10) 7 Border compliance (US$) 0 Getting electricity (rank) 79 Extent of corporate transparency index (0–10) 8 Score for getting electricity (0–100) 75.97 Enforcing contracts (rank) 132 Procedures (number) 7 Paying taxes (rank) 65 Score for enforcing contracts (0–100) 50.19 Time (days) 55 Score for paying taxes (0–100) 76.89 Time (days) 1,580 Cost (% of income per capita) 69.9 Payments (number per year) 8 Cost (% of claim value) 14.4 Reliability of supply and transparency of tariffs index (0–8) 7 Time (hours per year) 193 Quality of judicial processes index (0–18) 12.0 Total tax and contribution rate (% of profit) 51.9  Registering property (rank) 153 Postfiling index (0–100) 75.70 Resolving insolvency (rank) 62 Score for registering property (0–100) 47.59 Score for resolving insolvency (0–100) 55.39 Procedures (number) 11 Time (years) 3.5 Time (days) 20 Cost (% of estate) 9.0 Cost (% of property value) 4.8 Recovery rate (cents on the dollar) 33.2 Quality of land administration index (0–30) 4.5 Strength of insolvency framework index (0–16) 12.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 174 DOING BUSINESS 2019  Reform making it easier to do business  Change making it more difficult to do business GRENADA Latin America & Caribbean GNI per capita (US$) 9,650 Ease of doing business rank (1–190) 147 Ease of doing business score (0–100) 52.71 Population 107,825 Starting a business (rank) 85  Getting credit (rank) 144 Trading across borders (rank) 135 Score for starting a business (0–100) 87.26 Score for getting credit (0–100) 30.00 Score for trading across borders (0–100) 61.52 Procedures (number) 6 Strength of legal rights index (0–12) 6 Time to export Time (days) 15 Depth of credit information index (0–8) 0 Documentary compliance (hours) 13 Cost (% of income per capita) 14.0 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 101 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 40 Dealing with construction permits (rank) 130 Protecting minority investors (rank) 132 Border compliance (US$) 1,034 Score for dealing with construction permits (0–100) 62.53 Score for protecting minority investors (0–100) 43.33 Time to import Procedures (number) 15 Extent of disclosure index (0–10) 4 Documentary compliance (hours) 24 Time (days) 146 Extent of director liability index (0–10) 8 Border compliance (hours) 37 Cost (% of warehouse value) 1.7 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 5.0 Extent of shareholder rights index (0–10) 3 Documentary compliance (US$) 50 Extent of ownership and control index (0–10) 2 Border compliance (US$) 1,256 Getting electricity (rank) 89 Extent of corporate transparency index (0–10) 1 Score for getting electricity (0–100) 73.34 Enforcing contracts (rank) 80 Procedures (number) 5 Paying taxes (rank) 142 Score for enforcing contracts (0–100) 59.33 Time (days) 38 Score for paying taxes (0–100) 59.62 Time (days) 688 Cost (% of income per capita) 169.4 Payments (number per year) 42 Cost (% of claim value) 32.6 Reliability of supply and transparency of tariffs index (0–8) 3 Time (hours per year) 140 Quality of judicial processes index (0–18) 11.0 Total tax and contribution rate (% of profit) 47.8 Registering property (rank) 146 Postfiling index (0–100) 48.85 Resolving insolvency (rank) 168 Score for registering property (0–100) 50.14 Score for resolving insolvency (0–100) 0.00 Procedures (number) 8 Time (years) no practice Time (days) 32 Cost (% of estate) no practice Cost (% of property value) 7.4 Recovery rate (cents on the dollar) 0.0 Quality of land administration index (0–30) 7.0 Strength of insolvency framework index (0–16) 0.0 GUATEMALA Latin America & Caribbean GNI per capita (US$) 4,060 Ease of doing business rank (1–190) 98 Ease of doing business score (0–100) 62.17 Population 16,913,503  Starting a business (rank) 89 Getting credit (rank) 22 Trading across borders (rank) 83 Score for starting a business (0–100) 86.71 Score for getting credit (0–100) 80.00 Score for trading across borders (0–100) 77.15 Procedures (number) 6 Strength of legal rights index (0–12) 9 Time to export Time (days) 15 Depth of credit information index (0–8) 7 Documentary compliance (hours) 48 Cost (% of income per capita) 18.1 Credit bureau coverage (% of adults) 7.0 Border compliance (hours) 36 Minimum capital (% of income per capita) 0.6 Credit registry coverage (% of adults) 24.2 Cost to export Documentary compliance (US$) 105 Dealing with construction permits (rank) 122 Protecting minority investors (rank) 174 Border compliance (US$) 310 Score for dealing with construction permits (0–100) 64.72 Score for protecting minority investors (0–100) 31.67 Time to import Procedures (number) 11 Extent of disclosure index (0–10) 3 Documentary compliance (hours) 32 Time (days) 230 Extent of director liability index (0–10) 2 Border compliance (hours) 72 Cost (% of warehouse value) 6.3 Ease of shareholder suits index (0–10) 5 Cost to import Building quality control index (0–15) 11.0 Extent of shareholder rights index (0–10) 5 Documentary compliance (US$) 37 Extent of ownership and control index (0–10) 1 Border compliance (US$) 405 Getting electricity (rank) 44 Extent of corporate transparency index (0–10) 3 Score for getting electricity (0–100) 84.12 Enforcing contracts (rank) 176 Procedures (number) 5 Paying taxes (rank) 102 Score for enforcing contracts (0–100) 34.55 Time (days) 44 Score for paying taxes (0–100) 70.30 Time (days) 1,402 Cost (% of income per capita) 515.4 Payments (number per year) 8 Cost (% of claim value) 26.5 Reliability of supply and transparency of tariffs index (0–8) 7 Time (hours per year) 248 Quality of judicial processes index (0–18) 6.0 Total tax and contribution rate (% of profit) 35.2 Registering property (rank) 86 Postfiling index (0–100) 33.04 Resolving insolvency (rank) 156 Score for registering property (0–100) 64.90 Score for resolving insolvency (0–100) 27.59 Procedures (number) 7 Time (years) 3.0 Time (days) 24 Cost (% of estate) 14.5 Cost (% of property value) 3.7 Recovery rate (cents on the dollar) 28.0 Quality of land administration index (0–30) 13.5 Strength of insolvency framework index (0–16) 4.0 GUINEA Sub-Saharan Africa GNI per capita (US$) 820 Ease of doing business rank (1–190) 152 Ease of doing business score (0–100) 51.51 Population 12,717,176  Starting a business (rank) 111 Getting credit (rank) 144  Trading across borders (rank) 167 Score for starting a business (0–100) 83.90 Score for getting credit (0–100) 30.00 Score for trading across borders (0–100) 47.82 Procedures (number) 6 Strength of legal rights index (0–12) 6 Time to export Time (days) 15 Depth of credit information index (0–8) 0 Documentary compliance (hours) 139 Cost (% of income per capita) 38.2 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 72 Minimum capital (% of income per capita) 5.4 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 128  Dealing with construction permits (rank) 50 Protecting minority investors (rank) 149 Border compliance (US$) 778 Score for dealing with construction permits (0–100) 74.04 Score for protecting minority investors (0–100) 40.00 Time to import Procedures (number) 15 Extent of disclosure index (0–10) 7 Documentary compliance (hours) 156 Time (days) 151 Extent of director liability index (0–10) 1 Border compliance (hours) 79 Cost (% of warehouse value) 1.6 Ease of shareholder suits index (0–10) 5 Cost to import Building quality control index (0–15) 12.0 Extent of shareholder rights index (0–10) 4 Documentary compliance (US$) 180 Extent of ownership and control index (0–10) 3 Border compliance (US$) 809 Getting electricity (rank) 146 Extent of corporate transparency index (0–10) 4 Score for getting electricity (0–100) 55.54  Enforcing contracts (rank) 118 Procedures (number) 4 Paying taxes (rank) 181 Score for enforcing contracts (0–100) 53.87 Time (days) 69 Score for paying taxes (0–100) 38.93 Time (days) 311 Cost (% of income per capita) 3,160.3 Payments (number per year) 33 Cost (% of claim value) 45.0 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 400 Quality of judicial processes index (0–18) 5.0 Total tax and contribution rate (% of profit) 61.4  Registering property (rank) 138 Postfiling index (0–100) 12.77 Resolving insolvency (rank) 116 Score for registering property (0–100) 51.92 Score for resolving insolvency (0–100) 39.10 Procedures (number) 6 Time (years) 3.8 Time (days) 44 Cost (% of estate) 8.0 Cost (% of property value) 7.8 Recovery rate (cents on the dollar) 20.4 Quality of land administration index (0–30) 6.5 Strength of insolvency framework index (0–16) 9.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 175  Reform making it easier to do business  Change making it more difficult to do business GUINEA-BISSAU Sub-Saharan Africa GNI per capita (US$) 660 Ease of doing business rank (1–190) 175 Ease of doing business score (0–100) 42.85 Population 1,861,283 Starting a business (rank) 158 Getting credit (rank) 144 Trading across borders (rank) 144 Score for starting a business (0–100) 75.22 Score for getting credit (0–100) 30.00 Score for trading across borders (0–100) 59.60 Procedures (number) 8.5 Strength of legal rights index (0–12) 6 Time to export Time (days) 8.5 Depth of credit information index (0–8) 0 Documentary compliance (hours) 60 Cost (% of income per capita) 91.0 Credit bureau coverage (% of adults) 0.5 Border compliance (hours) 118 Minimum capital (% of income per capita) 6.0 Credit registry coverage (% of adults) 0.2 Cost to export Documentary compliance (US$) 160 Dealing with construction permits (rank) 178 Protecting minority investors (rank) 140 Border compliance (US$) 585 Score for dealing with construction permits (0–100) 44.40 Score for protecting minority investors (0–100) 41.67 Time to import Procedures (number) 13 Extent of disclosure index (0–10) 7 Documentary compliance (hours) 36 Time (days) 143 Extent of director liability index (0–10) 1 Border compliance (hours) 84 Cost (% of warehouse value) 24.6 Ease of shareholder suits index (0–10) 6 Cost to import Building quality control index (0–15) 6.5 Extent of shareholder rights index (0–10) 4 Documentary compliance (US$) 205 Extent of ownership and control index (0–10) 3 Border compliance (US$) 550 Getting electricity (rank) 180 Extent of corporate transparency index (0–10) 4 Score for getting electricity (0–100) 29.57  Enforcing contracts (rank) 169 Procedures (number) 7 Paying taxes (rank) 154 Score for enforcing contracts (0–100) 38.61 Time (days) 257 Score for paying taxes (0–100) 54.93 Time (days) 1,785 Cost (% of income per capita) 1,219.8 Payments (number per year) 46 Cost (% of claim value) 28.0 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 218 Quality of judicial processes index (0–18) 8.5 Total tax and contribution rate (% of profit) 45.5 Registering property (rank) 128 Postfiling index (0–100) 45.34 Resolving insolvency (rank) 168 Score for registering property (0–100) 54.50 Score for resolving insolvency (0–100) 0.00 Procedures (number) 5 Time (years) no practice Time (days) 48 Cost (% of estate) no practice Cost (% of property value) 5.4 Recovery rate (cents on the dollar) 0.0 Quality of land administration index (0–30) 3.0 Strength of insolvency framework index (0–16) 0.0 GUYANA Latin America & Caribbean GNI per capita (US$) 4,460 Ease of doing business rank (1–190) 134 Ease of doing business score (0–100) 55.57 Population 777,859 Starting a business (rank) 97 Getting credit (rank) 85 Trading across borders (rank) 146 Score for starting a business (0–100) 85.61 Score for getting credit (0–100) 55.00 Score for trading across borders (0–100) 59.33 Procedures (number) 7 Strength of legal rights index (0–12) 3 Time to export Time (days) 18 Depth of credit information index (0–8) 8 Documentary compliance (hours) 200 Cost (% of income per capita) 9.4 Credit bureau coverage (% of adults) 60.5 Border compliance (hours) 72 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 78 Dealing with construction permits (rank) 164 Protecting minority investors (rank) 99 Border compliance (US$) 378 Score for dealing with construction permits (0–100) 54.75 Score for protecting minority investors (0–100) 51.67 Time to import Procedures (number) 17 Extent of disclosure index (0–10) 5 Documentary compliance (hours) 156 Time (days) 208 Extent of director liability index (0–10) 5 Border compliance (hours) 84 Cost (% of warehouse value) 1.4 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 4.0 Extent of shareholder rights index (0–10) 6 Documentary compliance (US$) 63 Extent of ownership and control index (0–10) 2 Border compliance (US$) 265 Getting electricity (rank) 165 Extent of corporate transparency index (0–10) 5 Score for getting electricity (0–100) 45.91 Enforcing contracts (rank) 93 Procedures (number) 8 Paying taxes (rank) 119 Score for enforcing contracts (0–100) 57.87 Time (days) 82 Score for paying taxes (0–100) 65.67 Time (days) 581 Cost (% of income per capita) 421.0 Payments (number per year) 35 Cost (% of claim value) 27.0 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 256 Quality of judicial processes index (0–18) 7.5 Total tax and contribution rate (% of profit) 30.6 Registering property (rank) 117 Postfiling index (0–100) 54.24 Resolving insolvency (rank) 162 Score for registering property (0–100) 57.48 Score for resolving insolvency (0–100) 22.38 Procedures (number) 6 Time (years) 3.0 Time (days) 45 Cost (% of estate) 28.5 Cost (% of property value) 4.6 Recovery rate (cents on the dollar) 18.4 Quality of land administration index (0–30) 7.0 Strength of insolvency framework index (0–16) 4.0 HAITI Latin America & Caribbean GNI per capita (US$) 760 Ease of doing business rank (1–190) 182 Ease of doing business score (0–100) 38.52 Population 10,981,229 Starting a business (rank) 189  Getting credit (rank) 178 Trading across borders (rank) 86 Score for starting a business (0–100) 33.80 Score for getting credit (0–100) 10.00 Score for trading across borders (0–100) 76.90 Procedures (number) 12 Strength of legal rights index (0–12) 2 Time to export Time (days) 97 Depth of credit information index (0–8) 0 Documentary compliance (hours) 22 Cost (% of income per capita) 200.3 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 28 Minimum capital (% of income per capita) 12.4 Credit registry coverage (% of adults) 3.5 Cost to export Documentary compliance (US$) 48 Dealing with construction permits (rank) 180 Protecting minority investors (rank) 188 Border compliance (US$) 368 Score for dealing with construction permits (0–100) 44.15 Score for protecting minority investors (0–100) 21.67 Time to import Procedures (number) 14 Extent of disclosure index (0–10) 2 Documentary compliance (hours) 28 Time (days) 98 Extent of director liability index (0–10) 3 Border compliance (hours) 83 Cost (% of warehouse value) 20.9 Ease of shareholder suits index (0–10) 4 Cost to import Building quality control index (0–15) 5.0 Extent of shareholder rights index (0–10) 3 Documentary compliance (US$) 150 Extent of ownership and control index (0–10) 1 Border compliance (US$) 563 Getting electricity (rank) 142 Extent of corporate transparency index (0–10) 0 Score for getting electricity (0–100) 56.26 Enforcing contracts (rank) 124 Procedures (number) 4 Paying taxes (rank) 147 Score for enforcing contracts (0–100) 52.49 Time (days) 60 Score for paying taxes (0–100) 57.58 Time (days) 530 Cost (% of income per capita) 3,242.8 Payments (number per year) 47 Cost (% of claim value) 42.6 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 184 Quality of judicial processes index (0–18) 7.0 Total tax and contribution rate (% of profit) 42.7 Registering property (rank) 181 Postfiling index (0–100) 48.17 Resolving insolvency (rank) 168 Score for registering property (0–100) 32.34 Score for resolving insolvency (0–100) 0.00 Procedures (number) 5 Time (years) no practice Time (days) 312 Cost (% of estate) no practice Cost (% of property value) 6.8 Recovery rate (cents on the dollar) 0.0 Quality of land administration index (0–30) 2.5 Strength of insolvency framework index (0–16) 0.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 176 DOING BUSINESS 2019  Reform making it easier to do business  Change making it more difficult to do business HONDURAS Latin America & Caribbean GNI per capita (US$) 2,250 Ease of doing business rank (1–190) 121 Ease of doing business score (0–100) 58.22 Population 9,265,067 Starting a business (rank) 154 Getting credit (rank) 12 Trading across borders (rank) 123 Score for starting a business (0–100) 77.06 Score for getting credit (0–100) 85.00 Score for trading across borders (0–100) 65.85 Procedures (number) 11 Strength of legal rights index (0–12) 9 Time to export Time (days) 13 Depth of credit information index (0–8) 8 Documentary compliance (hours) 48 Cost (% of income per capita) 40.7 Credit bureau coverage (% of adults) 47.4 Border compliance (hours) 88 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 21.2 Cost to export Documentary compliance (US$) 80 Dealing with construction permits (rank) 116 Protecting minority investors (rank) 140 Border compliance (US$) 601 Score for dealing with construction permits (0–100) 66.10 Score for protecting minority investors (0–100) 41.67 Time to import Procedures (number) 17 Extent of disclosure index (0–10) 3 Documentary compliance (hours) 72 Time (days) 94 Extent of director liability index (0–10) 8 Border compliance (hours) 96 Cost (% of warehouse value) 6.9 Ease of shareholder suits index (0–10) 6 Cost to import Building quality control index (0–15) 10.0 Extent of shareholder rights index (0–10) 5 Documentary compliance (US$) 70 Extent of ownership and control index (0–10) 1 Border compliance (US$) 483 Getting electricity (rank) 153 Extent of corporate transparency index (0–10) 2 Score for getting electricity (0–100) 53.78 Enforcing contracts (rank) 152 Procedures (number) 7 Paying taxes (rank) 164 Score for enforcing contracts (0–100) 45.54 Time (days) 39 Score for paying taxes (0–100) 51.74 Time (days) 920 Cost (% of income per capita) 735.0 Payments (number per year) 48 Cost (% of claim value) 35.2 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 224 Quality of judicial processes index (0–18) 7.5 Total tax and contribution rate (% of profit) 44.4 Registering property (rank) 95 Postfiling index (0–100) 35.14 Resolving insolvency (rank) 143 Score for registering property (0–100) 63.43 Score for resolving insolvency (0–100) 32.09 Procedures (number) 6 Time (years) 3.8 Time (days) 29 Cost (% of estate) 14.5 Cost (% of property value) 5.7 Recovery rate (cents on the dollar) 19.0 Quality of land administration index (0–30) 14.0 Strength of insolvency framework index (0–16) 7.0 HONG KONG SAR, CHINA East Asia & Pacific GNI per capita (US$) 46,310 Ease of doing business rank (1–190) 4 Ease of doing business score (0–100) 84.22 Population 7,391,700 Starting a business (rank) 5 Getting credit (rank) 32 Trading across borders (rank) 27 Score for starting a business (0–100) 98.15 Score for getting credit (0–100) 75.00 Score for trading across borders (0–100) 95.04 Procedures (number) 2 Strength of legal rights index (0–12) 8 Time to export Time (days) 1.5 Depth of credit information index (0–8) 7 Documentary compliance (hours) 1 Cost (% of income per capita) 1.1 Credit bureau coverage (% of adults) 100.0 Border compliance (hours) 1 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 12 Dealing with construction permits (rank) 1 Protecting minority investors (rank) 11 Border compliance (US$) 0 Score for dealing with construction permits (0–100) 88.24 Score for protecting minority investors (0–100) 78.33 Time to import Procedures (number) 11 Extent of disclosure index (0–10) 10 Documentary compliance (hours) 1 Time (days) 72 Extent of director liability index (0–10) 8 Border compliance (hours) 19 Cost (% of warehouse value) 0.6 Ease of shareholder suits index (0–10) 9 Cost to import Building quality control index (0–15) 14.0 Extent of shareholder rights index (0–10) 7 Documentary compliance (US$) 57 Extent of ownership and control index (0–10) 5 Border compliance (US$) 266  Getting electricity (rank) 3 Extent of corporate transparency index (0–10) 8 Score for getting electricity (0–100) 99.34 Enforcing contracts (rank) 30 Procedures (number) 3 Paying taxes (rank) 1 Score for enforcing contracts (0–100) 69.13 Time (days) 24 Score for paying taxes (0–100) 99.71 Time (days) 385 Cost (% of income per capita) 1.3 Payments (number per year) 3 Cost (% of claim value) 23.6 Reliability of supply and transparency of tariffs index (0–8) 8 Time (hours per year) 34.5 Quality of judicial processes index (0–18) 10.0 Total tax and contribution rate (% of profit) 22.9 Registering property (rank) 53 Postfiling index (0–100) 98.85 Resolving insolvency (rank) 44 Score for registering property (0–100) 73.55 Score for resolving insolvency (0–100) 65.69 Procedures (number) 5 Time (years) 0.8 Time (days) 27.5 Cost (% of estate) 5.0 Cost (% of property value) 7.7 Recovery rate (cents on the dollar) 87.2 Quality of land administration index (0–30) 27.5 Strength of insolvency framework index (0–16) 6.0 HUNGARY OECD high income GNI per capita (US$) 12,870 Ease of doing business rank (1–190) 53 Ease of doing business score (0–100) 72.28 Population 9,781,127 Starting a business (rank) 82 Getting credit (rank) 32 Trading across borders (rank) 1 Score for starting a business (0–100) 87.89 Score for getting credit (0–100) 75.00 Score for trading across borders (0–100) 100.00 Procedures (number) 6 Strength of legal rights index (0–12) 9 Time to export Time (days) 7 Depth of credit information index (0–8) 6 Documentary compliance (hours) 1 Cost (% of income per capita) 4.9 Credit bureau coverage (% of adults) 91.2 Border compliance (hours) 0 Minimum capital (% of income per capita) 40.1 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 0 Dealing with construction permits (rank) 110 Protecting minority investors (rank) 110 Border compliance (US$) 0 Score for dealing with construction permits (0–100) 66.71 Score for protecting minority investors (0–100) 50.00 Time to import Procedures (number) 22 Extent of disclosure index (0–10) 2 Documentary compliance (hours) 1 Time (days) 192.5 Extent of director liability index (0–10) 4 Border compliance (hours) 0 Cost (% of warehouse value) 0.8 Ease of shareholder suits index (0–10) 6 Cost to import Building quality control index (0–15) 13.0 Extent of shareholder rights index (0–10) 6 Documentary compliance (US$) 0 Extent of ownership and control index (0–10) 5 Border compliance (US$) 0 Getting electricity (rank) 122 Extent of corporate transparency index (0–10) 7 Score for getting electricity (0–100) 63.29 Enforcing contracts (rank) 22 Procedures (number) 5  Paying taxes (rank) 86 Score for enforcing contracts (0–100) 70.98 Time (days) 257 Score for paying taxes (0–100) 73.81 Time (days) 605 Cost (% of income per capita) 82.6 Payments (number per year) 11 Cost (% of claim value) 15.0 Reliability of supply and transparency of tariffs index (0–8) 7 Time (hours per year) 277 Quality of judicial processes index (0–18) 12.5 Total tax and contribution rate (% of profit) 40.3 Registering property (rank) 30 Postfiling index (0–100) 63.94 Resolving insolvency (rank) 65 Score for registering property (0–100) 80.09 Score for resolving insolvency (0–100) 55.03 Procedures (number) 4 Time (years) 2.0 Time (days) 17.5 Cost (% of estate) 14.5 Cost (% of property value) 5.0 Recovery rate (cents on the dollar) 44.2 Quality of land administration index (0–30) 26.0 Strength of insolvency framework index (0–16) 10.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 177  Reform making it easier to do business  Change making it more difficult to do business ICELAND OECD high income GNI per capita (US$) 60,830 Ease of doing business rank (1–190) 21 Ease of doing business score (0–100) 79.35 Population 341,284 Starting a business (rank) 59 Getting credit (rank) 73 Trading across borders (rank) 53 Score for starting a business (0–100) 90.72 Score for getting credit (0–100) 60.00 Score for trading across borders (0–100) 86.71 Procedures (number) 5 Strength of legal rights index (0–12) 5 Time to export Time (days) 11.5 Depth of credit information index (0–8) 7 Documentary compliance (hours) 2 Cost (% of income per capita) 1.7 Credit bureau coverage (% of adults) 100.0 Border compliance (hours) 36 Minimum capital (% of income per capita) 6.7 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 40 Dealing with construction permits (rank) 71 Protecting minority investors (rank) 30 Border compliance (US$) 365 Score for dealing with construction permits (0–100) 71.64 Score for protecting minority investors (0–100) 70.00 Time to import Procedures (number) 17 Extent of disclosure index (0–10) 7 Documentary compliance (hours) 3 Time (days) 84 Extent of director liability index (0–10) 5 Border compliance (hours) 24 Cost (% of warehouse value) 0.4 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 8.0 Extent of shareholder rights index (0–10) 6 Documentary compliance (US$) 0 Extent of ownership and control index (0–10) 7 Border compliance (US$) 365 Getting electricity (rank) 13 Extent of corporate transparency index (0–10) 9 Score for getting electricity (0–100) 92.24 Enforcing contracts (rank) 31 Procedures (number) 4 Paying taxes (rank) 33 Score for enforcing contracts (0–100) 69.10 Time (days) 22 Score for paying taxes (0–100) 84.64 Time (days) 417 Cost (% of income per capita) 9.3 Payments (number per year) 21 Cost (% of claim value) 9.0 Reliability of supply and transparency of tariffs index (0–8) 7 Time (hours per year) 140 Quality of judicial processes index (0–18) 7.5 Total tax and contribution rate (% of profit) 29.4 Registering property (rank) 15 Postfiling index (0–100) 87.20 Resolving insolvency (rank) 12 Score for registering property (0–100) 86.61 Score for resolving insolvency (0–100) 81.85 Procedures (number) 3 Time (years) 1.0 Time (days) 3.5 Cost (% of estate) 3.5 Cost (% of property value) 3.6 Recovery rate (cents on the dollar) 85.3 Quality of land administration index (0–30) 26.5 Strength of insolvency framework index (0–16) 11.5 INDIA South Asia GNI per capita (US$) 1,820 Ease of doing business rank (1–190) 77 Ease of doing business score (0–100) 67.23 Population 1,339,180,127  Starting a business (rank) 137  Getting credit (rank) 22  Trading across borders (rank) 80 Score for starting a business (0–100) 80.96 Score for getting credit (0–100) 80.00 Score for trading across borders (0–100) 77.46 Procedures (number) 10 Strength of legal rights index (0–12) 9 Time to export Time (days) 16.5 Depth of credit information index (0–8) 7 Documentary compliance (hours) 14.5 Cost (% of income per capita) 14.4 Credit bureau coverage (% of adults) 55.9 Border compliance (hours) 66.2 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 77.7  Dealing with construction permits (rank) 52 Protecting minority investors (rank) 7 Border compliance (US$) 251.6 Score for dealing with construction permits (0–100) 73.81 Score for protecting minority investors (0–100) 80.00 Time to import Procedures (number) 17.9 Extent of disclosure index (0–10) 8 Documentary compliance (hours) 29.7 Time (days) 94.8 Extent of director liability index (0–10) 7 Border compliance (hours) 96.7 Cost (% of warehouse value) 5.4 Ease of shareholder suits index (0–10) 7 Cost to import Building quality control index (0–15) 14.0 Extent of shareholder rights index (0–10) 10 Documentary compliance (US$) 100 Extent of ownership and control index (0–10) 8 Border compliance (US$) 331  Getting electricity (rank) 24 Extent of corporate transparency index (0–10) 8 Score for getting electricity (0–100) 89.15 Enforcing contracts (rank) 163 Procedures (number) 3.5  Paying taxes (rank) 121 Score for enforcing contracts (0–100) 41.19 Time (days) 55 Score for paying taxes (0–100) 65.36 Time (days) 1,445 Cost (% of income per capita) 29.5 Payments (number per year) 11.9 Cost (% of claim value) 31.0 Reliability of supply and transparency of tariffs index (0–8) 6.5 Time (hours per year) 275.4 Quality of judicial processes index (0–18) 10.5 Total tax and contribution rate (% of profit) 52.1 Registering property (rank) 166 Postfiling index (0–100) 49.31 Resolving insolvency (rank) 108 Score for registering property (0–100) 43.55 Score for resolving insolvency (0–100) 40.84 Procedures (number) 9 Time (years) 4.3 Time (days) 69.1 Cost (% of estate) 9.0 Cost (% of property value) 8.3 Recovery rate (cents on the dollar) 26.5 Quality of land administration index (0–30) 8.7 Strength of insolvency framework index (0–16) 8.5 INDONESIA East Asia & Pacific GNI per capita (US$) 3,540 Ease of doing business rank (1–190) 73 Ease of doing business score (0–100) 67.96 Population 263,991,379  Starting a business (rank) 134  Getting credit (rank) 44 Trading across borders (rank) 116 Score for starting a business (0–100) 81.22 Score for getting credit (0–100) 70.00 Score for trading across borders (0–100) 67.27 Procedures (number) 10 Strength of legal rights index (0–12) 6 Time to export Time (days) 19.6 Depth of credit information index (0–8) 8 Documentary compliance (hours) 61.3 Cost (% of income per capita) 6.1 Credit bureau coverage (% of adults) 38.1 Border compliance (hours) 53.3 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 58.2 Cost to export Documentary compliance (US$) 138.8 Dealing with construction permits (rank) 112 Protecting minority investors (rank) 51 Border compliance (US$) 253.7 Score for dealing with construction permits (0–100) 66.57 Score for protecting minority investors (0–100) 63.33 Time to import Procedures (number) 17 Extent of disclosure index (0–10) 10 Documentary compliance (hours) 106.2 Time (days) 200.1 Extent of director liability index (0–10) 5 Border compliance (hours) 99.4 Cost (% of warehouse value) 4.4 Ease of shareholder suits index (0–10) 2 Cost to import Building quality control index (0–15) 13.0 Extent of shareholder rights index (0–10) 7 Documentary compliance (US$) 164.4 Extent of ownership and control index (0–10) 7 Border compliance (US$) 382.6 Getting electricity (rank) 33 Extent of corporate transparency index (0–10) 7 Score for getting electricity (0–100) 86.38 Enforcing contracts (rank) 146 Procedures (number) 4 Paying taxes (rank) 112 Score for enforcing contracts (0–100) 47.23 Time (days) 34 Score for paying taxes (0–100) 68.03 Time (days) 403.2 Cost (% of income per capita) 252.8 Payments (number per year) 43 Cost (% of claim value) 70.3 Reliability of supply and transparency of tariffs index (0–8) 5.8 Time (hours per year) 207.5 Quality of judicial processes index (0–18) 7.9 Total tax and contribution rate (% of profit) 30.1  Registering property (rank) 100 Postfiling index (0–100) 68.82 Resolving insolvency (rank) 36 Score for registering property (0–100) 61.67 Score for resolving insolvency (0–100) 67.89 Procedures (number) 5 Time (years) 1.1 Time (days) 27.6 Cost (% of estate) 21.6 Cost (% of property value) 8.3 Recovery rate (cents on the dollar) 65.2 Quality of land administration index (0–30) 14.5 Strength of insolvency framework index (0–16) 10.5 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 178 DOING BUSINESS 2019  Reform making it easier to do business  Change making it more difficult to do business IRAN, ISLAMIC REP. Middle East & North Africa GNI per capita (US$) 5,400 Ease of doing business rank (1–190) 128 Ease of doing business score (0–100) 56.98 Population 81,162,788 Starting a business (rank) 173 Getting credit (rank) 99  Trading across borders (rank) 121 Score for starting a business (0–100) 67.79 Score for getting credit (0–100) 50.00 Score for trading across borders (0–100) 66.20 Procedures (number) 10.5 Strength of legal rights index (0–12) 2 Time to export Time (days) 72.5 Depth of credit information index (0–8) 8 Documentary compliance (hours) 33 Cost (% of income per capita) 1.2 Credit bureau coverage (% of adults) 58.3 Border compliance (hours) 101 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 57.5 Cost to export Documentary compliance (US$) 60 Dealing with construction permits (rank) 86 Protecting minority investors (rank) 173 Border compliance (US$) 415 Score for dealing with construction permits (0–100) 69.11 Score for protecting minority investors (0–100) 33.33 Time to import Procedures (number) 16 Extent of disclosure index (0–10) 7 Documentary compliance (hours) 40 Time (days) 130 Extent of director liability index (0–10) 4 Border compliance (hours) 141 Cost (% of warehouse value) 6.6 Ease of shareholder suits index (0–10) 1 Cost to import Building quality control index (0–15) 12.5 Extent of shareholder rights index (0–10) 3 Documentary compliance (US$) 90 Extent of ownership and control index (0–10) 3 Border compliance (US$) 660 Getting electricity (rank) 108 Extent of corporate transparency index (0–10) 2 Score for getting electricity (0–100) 68.86 Enforcing contracts (rank) 89 Procedures (number) 6  Paying taxes (rank) 149 Score for enforcing contracts (0–100) 58.21 Time (days) 77 Score for paying taxes (0–100) 56.78 Time (days) 505 Cost (% of income per capita) 923.1 Payments (number per year) 20 Cost (% of claim value) 19.3 Reliability of supply and transparency of tariffs index (0–8) 5 Time (hours per year) 216 Quality of judicial processes index (0–18) 5.0 Total tax and contribution rate (% of profit) 44.7 Registering property (rank) 90 Postfiling index (0–100) 7.96 Resolving insolvency (rank) 131 Score for registering property (0–100) 63.98 Score for resolving insolvency (0–100) 35.57 Procedures (number) 6 Time (years) 1.5 Time (days) 31 Cost (% of estate) 15.0 Cost (% of property value) 5.7 Recovery rate (cents on the dollar) 37.1 Quality of land administration index (0–30) 15.0 Strength of insolvency framework index (0–16) 5.0 IRAQ Middle East & North Africa GNI per capita (US$) 4,770 Ease of doing business rank (1–190) 171 Ease of doing business score (0–100) 44.72 Population 38,274,618 Starting a business (rank) 155 Getting credit (rank) 186 Trading across borders (rank) 181 Score for starting a business (0–100) 76.55 Score for getting credit (0–100) 0.00 Score for trading across borders (0–100) 25.33 Procedures (number) 8.5 Strength of legal rights index (0–12) 0 Time to export Time (days) 26.5 Depth of credit information index (0–8) 0 Documentary compliance (hours) 504 Cost (% of income per capita) 38.8 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 85 Minimum capital (% of income per capita) 16.6 Credit registry coverage (% of adults) 1.1 Cost to export Documentary compliance (US$) 1,800 Dealing with construction permits (rank) 103 Protecting minority investors (rank) 125 Border compliance (US$) 1,118 Score for dealing with construction permits (0–100) 67.64 Score for protecting minority investors (0–100) 46.67 Time to import Procedures (number) 11 Extent of disclosure index (0–10) 4 Documentary compliance (hours) 176 Time (days) 167 Extent of director liability index (0–10) 5 Border compliance (hours) 131 Cost (% of warehouse value) 0.3 Ease of shareholder suits index (0–10) 5 Cost to import Building quality control index (0–15) 5.5 Extent of shareholder rights index (0–10) 8 Documentary compliance (US$) 500 Extent of ownership and control index (0–10) 3 Border compliance (US$) 644 Getting electricity (rank) 126 Extent of corporate transparency index (0–10) 3 Score for getting electricity (0–100) 61.73 Enforcing contracts (rank) 143 Procedures (number) 5 Paying taxes (rank) 129 Score for enforcing contracts (0–100) 48.02 Time (days) 51 Score for paying taxes (0–100) 63.55 Time (days) 520 Cost (% of income per capita) 436.8 Payments (number per year) 15 Cost (% of claim value) 28.1 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 312 Quality of judicial processes index (0–18) 1.5 Total tax and contribution rate (% of profit) 30.8 Registering property (rank) 113 Postfiling index (0–100) 21.43 Resolving insolvency (rank) 168 Score for registering property (0–100) 57.74 Score for resolving insolvency (0–100) 0.00 Procedures (number) 5 Time (years) no practice Time (days) 51 Cost (% of estate) no practice Cost (% of property value) 7.0 Recovery rate (cents on the dollar) 0.0 Quality of land administration index (0–30) 10.5 Strength of insolvency framework index (0–16) 0.0 IRELAND OECD high income GNI per capita (US$) 55,290 Ease of doing business rank (1–190) 23 Ease of doing business score (0–100) 78.91 Population 4,813,608 Starting a business (rank) 10  Getting credit (rank) 44 Trading across borders (rank) 52 Score for starting a business (0–100) 95.91 Score for getting credit (0–100) 70.00 Score for trading across borders (0–100) 87.25 Procedures (number) 3 Strength of legal rights index (0–12) 7 Time to export Time (days) 5 Depth of credit information index (0–8) 7 Documentary compliance (hours) 1 Cost (% of income per capita) 0.1 Credit bureau coverage (% of adults) 100.0 Border compliance (hours) 24 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 90.3 Cost to export Documentary compliance (US$) 75 Dealing with construction permits (rank) 28 Protecting minority investors (rank) 15 Border compliance (US$) 305 Score for dealing with construction permits (0–100) 77.49 Score for protecting minority investors (0–100) 75.00 Time to import Procedures (number) 10 Extent of disclosure index (0–10) 9 Documentary compliance (hours) 1 Time (days) 149.5 Extent of director liability index (0–10) 8 Border compliance (hours) 24 Cost (% of warehouse value) 4.2 Ease of shareholder suits index (0–10) 9 Cost to import Building quality control index (0–15) 13.0 Extent of shareholder rights index (0–10) 7 Documentary compliance (US$) 75 Extent of ownership and control index (0–10) 4 Border compliance (US$) 253 Getting electricity (rank) 43 Extent of corporate transparency index (0–10) 8 Score for getting electricity (0–100) 84.24  Enforcing contracts (rank) 102 Procedures (number) 5 Paying taxes (rank) 4 Score for enforcing contracts (0–100) 56.03 Time (days) 85 Score for paying taxes (0–100) 94.46 Time (days) 650 Cost (% of income per capita) 48.3 Payments (number per year) 9 Cost (% of claim value) 26.9 Reliability of supply and transparency of tariffs index (0–8) 8 Time (hours per year) 82 Quality of judicial processes index (0–18) 7.5 Total tax and contribution rate (% of profit) 26.0  Registering property (rank) 64 Postfiling index (0–100) 92.93 Resolving insolvency (rank) 18 Score for registering property (0–100) 69.63 Score for resolving insolvency (0–100) 79.12 Procedures (number) 5 Time (years) 0.4 Time (days) 31.5 Cost (% of estate) 9.0 Cost (% of property value) 6.5 Recovery rate (cents on the dollar) 86.0 Quality of land administration index (0–30) 21.0 Strength of insolvency framework index (0–16) 10.5 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 179  Reform making it easier to do business  Change making it more difficult to do business ISRAEL OECD high income GNI per capita (US$) 37,270 Ease of doing business rank (1–190) 49 Ease of doing business score (0–100) 73.23 Population 8,712,400 Starting a business (rank) 45 Getting credit (rank) 60 Trading across borders (rank) 64 Score for starting a business (0–100) 92.35 Score for getting credit (0–100) 65.00 Score for trading across borders (0–100) 82.85 Procedures (number) 4 Strength of legal rights index (0–12) 6 Time to export Time (days) 12 Depth of credit information index (0–8) 7 Documentary compliance (hours) 13 Cost (% of income per capita) 2.8 Credit bureau coverage (% of adults) 70.3 Border compliance (hours) 36 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 73 Dealing with construction permits (rank) 41 Protecting minority investors (rank) 23 Border compliance (US$) 150 Score for dealing with construction permits (0–100) 75.10 Score for protecting minority investors (0–100) 73.33 Time to import Procedures (number) 13 Extent of disclosure index (0–10) 7 Documentary compliance (hours) 44 Time (days) 207 Extent of director liability index (0–10) 9 Border compliance (hours) 64 Cost (% of warehouse value) 1.8 Ease of shareholder suits index (0–10) 9 Cost to import Building quality control index (0–15) 14.0 Extent of shareholder rights index (0–10) 7 Documentary compliance (US$) 70 Extent of ownership and control index (0–10) 3 Border compliance (US$) 307 Getting electricity (rank) 78 Extent of corporate transparency index (0–10) 9 Score for getting electricity (0–100) 76.24 Enforcing contracts (rank) 90 Procedures (number) 5 Paying taxes (rank) 90 Score for enforcing contracts (0–100) 57.93 Time (days) 102 Score for paying taxes (0–100) 72.56 Time (days) 975 Cost (% of income per capita) 13.9 Payments (number per year) 28 Cost (% of claim value) 25.3 Reliability of supply and transparency of tariffs index (0–8) 6 Time (hours per year) 239 Quality of judicial processes index (0–18) 13.0 Total tax and contribution rate (% of profit) 26.2  Registering property (rank) 89 Postfiling index (0–100) 61.36 Resolving insolvency (rank) 29 Score for registering property (0–100) 64.19 Score for resolving insolvency (0–100) 72.73 Procedures (number) 6 Time (years) 2.0 Time (days) 37 Cost (% of estate) 23.0 Cost (% of property value) 7.2 Recovery rate (cents on the dollar) 62.5 Quality of land administration index (0–30) 19.0 Strength of insolvency framework index (0–16) 12.5 ITALY OECD high income GNI per capita (US$) 31,020 Ease of doing business rank (1–190) 51 Ease of doing business score (0–100) 72.56 Population 60,551,416 Starting a business (rank) 67 Getting credit (rank) 112 Trading across borders (rank) 1 Score for starting a business (0–100) 89.50 Score for getting credit (0–100) 45.00 Score for trading across borders (0–100) 100.00 Procedures (number) 6 Strength of legal rights index (0–12) 2 Time to export Time (days) 6 Depth of credit information index (0–8) 7 Documentary compliance (hours) 1 Cost (% of income per capita) 14.1 Credit bureau coverage (% of adults) 100.0 Border compliance (hours) 0 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 30.5 Cost to export Documentary compliance (US$) 0 Dealing with construction permits (rank) 104 Protecting minority investors (rank) 72 Border compliance (US$) 0 Score for dealing with construction permits (0–100) 67.39 Score for protecting minority investors (0–100) 58.33 Time to import Procedures (number) 12 Extent of disclosure index (0–10) 7 Documentary compliance (hours) 1 Time (days) 227.5 Extent of director liability index (0–10) 4 Border compliance (hours) 0 Cost (% of warehouse value) 3.5 Ease of shareholder suits index (0–10) 6 Cost to import Building quality control index (0–15) 11.0 Extent of shareholder rights index (0–10) 6 Documentary compliance (US$) 0 Extent of ownership and control index (0–10) 4 Border compliance (US$) 0 Getting electricity (rank) 37 Extent of corporate transparency index (0–10) 8 Score for getting electricity (0–100) 85.28 Enforcing contracts (rank) 111 Procedures (number) 4  Paying taxes (rank) 118 Score for enforcing contracts (0–100) 54.79 Time (days) 82 Score for paying taxes (0–100) 66.32 Time (days) 1,120 Cost (% of income per capita) 151.8 Payments (number per year) 14 Cost (% of claim value) 23.1 Reliability of supply and transparency of tariffs index (0–8) 7 Time (hours per year) 238 Quality of judicial processes index (0–18) 13.0 Total tax and contribution rate (% of profit) 53.1 Registering property (rank) 23 Postfiling index (0–100) 52.39 Resolving insolvency (rank) 22 Score for registering property (0–100) 81.72 Score for resolving insolvency (0–100) 77.28 Procedures (number) 4 Time (years) 1.8 Time (days) 16 Cost (% of estate) 22.0 Cost (% of property value) 4.4 Recovery rate (cents on the dollar) 65.2 Quality of land administration index (0–30) 26.5 Strength of insolvency framework index (0–16) 13.5 JAMAICA Latin America & Caribbean GNI per capita (US$) 4,750 Ease of doing business rank (1–190) 75 Ease of doing business score (0–100) 67.47 Population 2,890,299 Starting a business (rank) 6  Getting credit (rank) 12 Trading across borders (rank) 134 Score for starting a business (0–100) 97.35 Score for getting credit (0–100) 85.00 Score for trading across borders (0–100) 61.54 Procedures (number) 2 Strength of legal rights index (0–12) 9 Time to export Time (days) 3 Depth of credit information index (0–8) 8 Documentary compliance (hours) 47 Cost (% of income per capita) 4.4 Credit bureau coverage (% of adults) 27.7 Border compliance (hours) 58 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 90 Dealing with construction permits (rank) 76 Protecting minority investors (rank) 89 Border compliance (US$) 876 Score for dealing with construction permits (0–100) 70.71 Score for protecting minority investors (0–100) 55.00 Time to import Procedures (number) 19 Extent of disclosure index (0–10) 4 Documentary compliance (hours) 56 Time (days) 141.5 Extent of director liability index (0–10) 8 Border compliance (hours) 80 Cost (% of warehouse value) 1.6 Ease of shareholder suits index (0–10) 5 Cost to import Building quality control index (0–15) 12.0 Extent of shareholder rights index (0–10) 6 Documentary compliance (US$) 90 Extent of ownership and control index (0–10) 4 Border compliance (US$) 906 Getting electricity (rank) 115 Extent of corporate transparency index (0–10) 6 Score for getting electricity (0–100) 64.96 Enforcing contracts (rank) 127 Procedures (number) 7 Paying taxes (rank) 123 Score for enforcing contracts (0–100) 51.87 Time (days) 95 Score for paying taxes (0–100) 64.79 Time (days) 550 Cost (% of income per capita) 203.9 Payments (number per year) 11 Cost (% of claim value) 50.2 Reliability of supply and transparency of tariffs index (0–8) 5 Time (hours per year) 272 Quality of judicial processes index (0–18) 8.5 Total tax and contribution rate (% of profit) 35.1 Registering property (rank) 131 Postfiling index (0–100) 19.68 Resolving insolvency (rank) 33 Score for registering property (0–100) 53.61 Score for resolving insolvency (0–100) 69.83 Procedures (number) 8 Time (years) 1.1 Time (days) 19 Cost (% of estate) 18.0 Cost (% of property value) 9.8 Recovery rate (cents on the dollar) 65.9 Quality of land administration index (0–30) 14.0 Strength of insolvency framework index (0–16) 11.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 180 DOING BUSINESS 2019  Reform making it easier to do business  Change making it more difficult to do business JAPAN OECD high income GNI per capita (US$) 38,550 Ease of doing business rank (1–190) 39 Ease of doing business score (0–100) 75.65 Population 126,785,797 Starting a business (rank) 93 Getting credit (rank) 85 Trading across borders (rank) 56 Score for starting a business (0–100) 86.10 Score for getting credit (0–100) 55.00 Score for trading across borders (0–100) 86.51 Procedures (number) 8 Strength of legal rights index (0–12) 5 Time to export Time (days) 11.2 Depth of credit information index (0–8) 6 Documentary compliance (hours) 2.4 Cost (% of income per capita) 7.5 Credit bureau coverage (% of adults) 100.0 Border compliance (hours) 22.6 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 54 Dealing with construction permits (rank) 44 Protecting minority investors (rank) 64 Border compliance (US$) 264.9 Score for dealing with construction permits (0–100) 74.95 Score for protecting minority investors (0–100) 60.00 Time to import Procedures (number) 12 Extent of disclosure index (0–10) 7 Documentary compliance (hours) 3.4 Time (days) 175 Extent of director liability index (0–10) 6 Border compliance (hours) 39.6 Cost (% of warehouse value) 0.5 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 11.0 Extent of shareholder rights index (0–10) 6 Documentary compliance (US$) 107 Extent of ownership and control index (0–10) 3 Border compliance (US$) 299.2 Getting electricity (rank) 22 Extent of corporate transparency index (0–10) 6 Score for getting electricity (0–100) 89.88 Enforcing contracts (rank) 52 Procedures (number) 3.4 Paying taxes (rank) 97 Score for enforcing contracts (0–100) 65.26 Time (days) 97.7 Score for paying taxes (0–100) 71.14 Time (days) 360 Cost (% of income per capita) 0.0 Payments (number per year) 30 Cost (% of claim value) 23.4 Reliability of supply and transparency of tariffs index (0–8) 8 Time (hours per year) 129.5 Quality of judicial processes index (0–18) 7.5 Total tax and contribution rate (% of profit) 46.7 Registering property (rank) 48 Postfiling index (0–100) 71.69 Resolving insolvency (rank) 1 Score for registering property (0–100) 74.21 Score for resolving insolvency (0–100) 93.45 Procedures (number) 6 Time (years) 0.6 Time (days) 13 Cost (% of estate) 4.2 Cost (% of property value) 5.8 Recovery rate (cents on the dollar) 92.4 Quality of land administration index (0–30) 24.8 Strength of insolvency framework index (0–16) 14.0 JORDAN Middle East & North Africa GNI per capita (US$) 3,980 Ease of doing business rank (1–190) 104 Ease of doing business score (0–100) 60.98 Population 9,702,353 Starting a business (rank) 106  Getting credit (rank) 134 Trading across borders (rank) 74 Score for starting a business (0–100) 84.43 Score for getting credit (0–100) 35.00 Score for trading across borders (0–100) 79.03 Procedures (number) 7.5 Strength of legal rights index (0–12) 0 Time to export Time (days) 12.5 Depth of credit information index (0–8) 7 Documentary compliance (hours) 6 Cost (% of income per capita) 23.9 Credit bureau coverage (% of adults) 19.9 Border compliance (hours) 53 Minimum capital (% of income per capita) 0.1 Credit registry coverage (% of adults) 4.8 Cost to export Documentary compliance (US$) 100 Dealing with construction permits (rank) 139  Protecting minority investors (rank) 125 Border compliance (US$) 131 Score for dealing with construction permits (0–100) 60.47 Score for protecting minority investors (0–100) 46.67 Time to import Procedures (number) 20 Extent of disclosure index (0–10) 4 Documentary compliance (hours) 55 Time (days) 66 Extent of director liability index (0–10) 4 Border compliance (hours) 79 Cost (% of warehouse value) 12.0 Ease of shareholder suits index (0–10) 3 Cost to import Building quality control index (0–15) 11.0 Extent of shareholder rights index (0–10) 3 Documentary compliance (US$) 190 Extent of ownership and control index (0–10) 6 Border compliance (US$) 206 Getting electricity (rank) 62 Extent of corporate transparency index (0–10) 8 Score for getting electricity (0–100) 80.49  Enforcing contracts (rank) 108 Procedures (number) 5  Paying taxes (rank) 95 Score for enforcing contracts (0–100) 55.56 Time (days) 55 Score for paying taxes (0–100) 71.48 Time (days) 642 Cost (% of income per capita) 293.6 Payments (number per year) 23 Cost (% of claim value) 31.2 Reliability of supply and transparency of tariffs index (0–8) 6 Time (hours per year) 126.8 Quality of judicial processes index (0–18) 8.0 Total tax and contribution rate (% of profit) 28.6 Registering property (rank) 72 Postfiling index (0–100) 34.69 Resolving insolvency (rank) 150 Score for registering property (0–100) 66.40 Score for resolving insolvency (0–100) 30.31 Procedures (number) 6 Time (years) 3.0 Time (days) 17 Cost (% of estate) 20.0 Cost (% of property value) 9.0 Recovery rate (cents on the dollar) 27.3 Quality of land administration index (0–30) 22.5 Strength of insolvency framework index (0–16) 5.0 KAZAKHSTAN Europe & Central Asia GNI per capita (US$) 7,890 Ease of doing business rank (1–190) 28 Ease of doing business score (0–100) 77.89 Population 18,037,646  Starting a business (rank) 36 Getting credit (rank) 60  Trading across borders (rank) 102 Score for starting a business (0–100) 92.96 Score for getting credit (0–100) 65.00 Score for trading across borders (0–100) 70.36 Procedures (number) 5 Strength of legal rights index (0–12) 6 Time to export Time (days) 5 Depth of credit information index (0–8) 7 Documentary compliance (hours) 128 Cost (% of income per capita) 0.3 Credit bureau coverage (% of adults) 59.3 Border compliance (hours) 105 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 200 Dealing with construction permits (rank) 35 Protecting minority investors (rank) 1 Border compliance (US$) 470 Score for dealing with construction permits (0–100) 75.77 Score for protecting minority investors (0–100) 85.00 Time to import Procedures (number) 18 Extent of disclosure index (0–10) 9 Documentary compliance (hours) 6 Time (days) 101.5 Extent of director liability index (0–10) 6 Border compliance (hours) 2 Cost (% of warehouse value) 2.0 Ease of shareholder suits index (0–10) 9 Cost to import Building quality control index (0–15) 13.0 Extent of shareholder rights index (0–10) 10 Documentary compliance (US$) 0 Extent of ownership and control index (0–10) 8 Border compliance (US$) 0 Getting electricity (rank) 76 Extent of corporate transparency index (0–10) 9 Score for getting electricity (0–100) 76.79  Enforcing contracts (rank) 4 Procedures (number) 7 Paying taxes (rank) 56 Score for enforcing contracts (0–100) 81.25 Time (days) 77 Score for paying taxes (0–100) 79.28 Time (days) 370 Cost (% of income per capita) 43.2 Payments (number per year) 7 Cost (% of claim value) 22.0 Reliability of supply and transparency of tariffs index (0–8) 8 Time (hours per year) 182 Quality of judicial processes index (0–18) 16.0 Total tax and contribution rate (% of profit) 29.4 Registering property (rank) 18 Postfiling index (0–100) 48.85 Resolving insolvency (rank) 37 Score for registering property (0–100) 84.62 Score for resolving insolvency (0–100) 67.83 Procedures (number) 3 Time (years) 1.5 Time (days) 3.5 Cost (% of estate) 15.0 Cost (% of property value) 0.1 Recovery rate (cents on the dollar) 38.9 Quality of land administration index (0–30) 17.0 Strength of insolvency framework index (0–16) 15.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 181  Reform making it easier to do business  Change making it more difficult to do business KENYA Sub-Saharan Africa GNI per capita (US$) 1,440 Ease of doing business rank (1–190) 61 Ease of doing business score (0–100) 70.31 Population 49,699,862 Starting a business (rank) 126  Getting credit (rank) 8 Trading across borders (rank) 112 Score for starting a business (0–100) 82.41 Score for getting credit (0–100) 90.00 Score for trading across borders (0–100) 68.06 Procedures (number) 7 Strength of legal rights index (0–12) 10 Time to export Time (days) 23 Depth of credit information index (0–8) 8 Documentary compliance (hours) 19 Cost (% of income per capita) 24.9 Credit bureau coverage (% of adults) 29.9 Border compliance (hours) 16 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 191 Dealing with construction permits (rank) 128  Protecting minority investors (rank) 11 Border compliance (US$) 143 Score for dealing with construction permits (0–100) 63.49 Score for protecting minority investors (0–100) 78.33 Time to import Procedures (number) 16 Extent of disclosure index (0–10) 10 Documentary compliance (hours) 60 Time (days) 159 Extent of director liability index (0–10) 10 Border compliance (hours) 180 Cost (% of warehouse value) 4.7 Ease of shareholder suits index (0–10) 9 Cost to import Building quality control index (0–15) 9.0 Extent of shareholder rights index (0–10) 7 Documentary compliance (US$) 115 Extent of ownership and control index (0–10) 6 Border compliance (US$) 833 Getting electricity (rank) 75 Extent of corporate transparency index (0–10) 5 Score for getting electricity (0–100) 76.80 Enforcing contracts (rank) 88 Procedures (number) 3  Paying taxes (rank) 91 Score for enforcing contracts (0–100) 58.27 Time (days) 97 Score for paying taxes (0–100) 72.37 Time (days) 465 Cost (% of income per capita) 685.9 Payments (number per year) 25 Cost (% of claim value) 41.8 Reliability of supply and transparency of tariffs index (0–8) 4 Time (hours per year) 179.5 Quality of judicial processes index (0–18) 9.0 Total tax and contribution rate (% of profit) 37.2  Registering property (rank) 122 Postfiling index (0–100) 62.03  Resolving insolvency (rank) 57 Score for registering property (0–100) 55.97 Score for resolving insolvency (0–100) 57.41 Procedures (number) 9 Time (years) 4.5 Time (days) 49 Cost (% of estate) 22.0 Cost (% of property value) 6.0 Recovery rate (cents on the dollar) 31.2 Quality of land administration index (0–30) 16.0 Strength of insolvency framework index (0–16) 13.0 KIRIBATI East Asia & Pacific GNI per capita (US$) 2,780 Ease of doing business rank (1–190) 158 Ease of doing business score (0–100) 49.07 Population 116,398 Starting a business (rank) 149 Getting credit (rank) 172 Trading across borders (rank) 131 Score for starting a business (0–100) 78.20 Score for getting credit (0–100) 20.00 Score for trading across borders (0–100) 62.08 Procedures (number) 7 Strength of legal rights index (0–12) 4 Time to export Time (days) 31 Depth of credit information index (0–8) 0 Documentary compliance (hours) 24 Cost (% of income per capita) 36.1 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 72 Minimum capital (% of income per capita) 12.9 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 310 Dealing with construction permits (rank) 117 Protecting minority investors (rank) 125 Border compliance (US$) 420 Score for dealing with construction permits (0–100) 65.73 Score for protecting minority investors (0–100) 46.67 Time to import Procedures (number) 15 Extent of disclosure index (0–10) 6 Documentary compliance (hours) 48 Time (days) 150 Extent of director liability index (0–10) 5 Border compliance (hours) 96 Cost (% of warehouse value) 0.3 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 6.0 Extent of shareholder rights index (0–10) 5 Documentary compliance (US$) 120 Extent of ownership and control index (0–10) 2 Border compliance (US$) 685 Getting electricity (rank) 170 Extent of corporate transparency index (0–10) 2 Score for getting electricity (0–100) 44.05 Enforcing contracts (rank) 120 Procedures (number) 6 Paying taxes (rank) 96 Score for enforcing contracts (0–100) 53.39 Time (days) 97 Score for paying taxes (0–100) 71.42 Time (days) 660 Cost (% of income per capita) 3,196.1 Payments (number per year) 11 Cost (% of claim value) 25.8 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 168 Quality of judicial processes index (0–18) 6.0 Total tax and contribution rate (% of profit) 32.7 Registering property (rank) 149 Postfiling index (0–100) 26.68 Resolving insolvency (rank) 168 Score for registering property (0–100) 49.13 Score for resolving insolvency (0–100) 0.00 Procedures (number) 5 Time (years) no practice Time (days) 513 Cost (% of estate) no practice Cost (% of property value) 0.0 Recovery rate (cents on the dollar) 0.0 Quality of land administration index (0–30) 9.0 Strength of insolvency framework index (0–16) 0.0 KOREA, REP. OECD high income GNI per capita (US$) 28,380 Ease of doing business rank (1–190) 5 Ease of doing business score (0–100) 84.14 Population 51,466,201 Starting a business (rank) 11 Getting credit (rank) 60 Trading across borders (rank) 33 Score for starting a business (0–100) 95.83 Score for getting credit (0–100) 65.00 Score for trading across borders (0–100) 92.52 Procedures (number) 2 Strength of legal rights index (0–12) 5 Time to export Time (days) 4 Depth of credit information index (0–8) 8 Documentary compliance (hours) 1 Cost (% of income per capita) 14.6 Credit bureau coverage (% of adults) 100.0 Border compliance (hours) 13 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 65.7 Cost to export Documentary compliance (US$) 11 Dealing with construction permits (rank) 10 Protecting minority investors (rank) 23 Border compliance (US$) 185 Score for dealing with construction permits (0–100) 84.43 Score for protecting minority investors (0–100) 73.33 Time to import Procedures (number) 10 Extent of disclosure index (0–10) 8 Documentary compliance (hours) 1 Time (days) 27.5 Extent of director liability index (0–10) 6 Border compliance (hours) 6 Cost (% of warehouse value) 4.4 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 12.0 Extent of shareholder rights index (0–10) 7 Documentary compliance (US$) 27 Extent of ownership and control index (0–10) 6 Border compliance (US$) 315 Getting electricity (rank) 2 Extent of corporate transparency index (0–10) 9 Score for getting electricity (0–100) 99.89 Enforcing contracts (rank) 2 Procedures (number) 3 Paying taxes (rank) 24 Score for enforcing contracts (0–100) 84.15 Time (days) 13 Score for paying taxes (0–100) 86.91 Time (days) 290 Cost (% of income per capita) 35.2 Payments (number per year) 12 Cost (% of claim value) 12.7 Reliability of supply and transparency of tariffs index (0–8) 8 Time (hours per year) 188 Quality of judicial processes index (0–18) 14.5 Total tax and contribution rate (% of profit) 33.1 Registering property (rank) 40 Postfiling index (0–100) 93.93 Resolving insolvency (rank) 11 Score for registering property (0–100) 76.34 Score for resolving insolvency (0–100) 83.01 Procedures (number) 7 Time (years) 1.5 Time (days) 5.5 Cost (% of estate) 3.5 Cost (% of property value) 5.1 Recovery rate (cents on the dollar) 84.6 Quality of land administration index (0–30) 27.5 Strength of insolvency framework index (0–16) 12.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 182 DOING BUSINESS 2019  Reform making it easier to do business  Change making it more difficult to do business KOSOVO Europe & Central Asia GNI per capita (US$) 3,890 Ease of doing business rank (1–190) 44 Ease of doing business score (0–100) 74.15 Population 1,830,700 Starting a business (rank) 13 Getting credit (rank) 12  Trading across borders (rank) 51 Score for starting a business (0–100) 95.68 Score for getting credit (0–100) 85.00 Score for trading across borders (0–100) 87.46 Procedures (number) 3 Strength of legal rights index (0–12) 11 Time to export Time (days) 5.5 Depth of credit information index (0–8) 6 Documentary compliance (hours) 38 Cost (% of income per capita) 1.0 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 21 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 41.3 Cost to export Documentary compliance (US$) 127  Dealing with construction permits (rank) 100 Protecting minority investors (rank) 95 Border compliance (US$) 105 Score for dealing with construction permits (0–100) 67.92 Score for protecting minority investors (0–100) 53.33 Time to import Procedures (number) 12 Extent of disclosure index (0–10) 6 Documentary compliance (hours) 6 Time (days) 150 Extent of director liability index (0–10) 6 Border compliance (hours) 16 Cost (% of warehouse value) 4.9 Ease of shareholder suits index (0–10) 4 Cost to import Building quality control index (0–15) 9.0 Extent of shareholder rights index (0–10) 9 Documentary compliance (US$) 42 Extent of ownership and control index (0–10) 2 Border compliance (US$) 128 Getting electricity (rank) 113 Extent of corporate transparency index (0–10) 5 Score for getting electricity (0–100) 66.16 Enforcing contracts (rank) 50 Procedures (number) 6  Paying taxes (rank) 44 Score for enforcing contracts (0–100) 65.66 Time (days) 36 Score for paying taxes (0–100) 81.92 Time (days) 330 Cost (% of income per capita) 206.0 Payments (number per year) 10 Cost (% of claim value) 34.4 Reliability of supply and transparency of tariffs index (0–8) 2 Time (hours per year) 153.5 Quality of judicial processes index (0–18) 9.5 Total tax and contribution rate (% of profit) 15.2 Registering property (rank) 37 Postfiling index (0–100) 55.50 Resolving insolvency (rank) 50 Score for registering property (0–100) 78.13 Score for resolving insolvency (0–100) 60.28 Procedures (number) 6 Time (years) 2.0 Time (days) 27 Cost (% of estate) 15.0 Cost (% of property value) 0.3 Recovery rate (cents on the dollar) 39.4 Quality of land administration index (0–30) 20.5 Strength of insolvency framework index (0–16) 12.5 KUWAIT Middle East & North Africa GNI per capita (US$) 31,430 Ease of doing business rank (1–190) 97 Ease of doing business score (0–100) 62.20 Population 4,136,528  Starting a business (rank) 133 Getting credit (rank) 134 Trading across borders (rank) 159 Score for starting a business (0–100) 81.40 Score for getting credit (0–100) 35.00 Score for trading across borders (0–100) 54.24 Procedures (number) 7.5 Strength of legal rights index (0–12) 1 Time to export Time (days) 35.5 Depth of credit information index (0–8) 6 Documentary compliance (hours) 72 Cost (% of income per capita) 2.0 Credit bureau coverage (% of adults) 30.7 Border compliance (hours) 96 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 15.5 Cost to export Documentary compliance (US$) 191 Dealing with construction permits (rank) 131  Protecting minority investors (rank) 72 Border compliance (US$) 602 Score for dealing with construction permits (0–100) 62.35 Score for protecting minority investors (0–100) 58.33 Time to import Procedures (number) 23 Extent of disclosure index (0–10) 5 Documentary compliance (hours) 96 Time (days) 231 Extent of director liability index (0–10) 9 Border compliance (hours) 89 Cost (% of warehouse value) 1.2 Ease of shareholder suits index (0–10) 4 Cost to import Building quality control index (0–15) 13.0 Extent of shareholder rights index (0–10) 3 Documentary compliance (US$) 332 Extent of ownership and control index (0–10) 6 Border compliance (US$) 491 Getting electricity (rank) 95 Extent of corporate transparency index (0–10) 8 Score for getting electricity (0–100) 71.78 Enforcing contracts (rank) 77 Procedures (number) 7 Paying taxes (rank) 7 Score for enforcing contracts (0–100) 59.58 Time (days) 65 Score for paying taxes (0–100) 92.48 Time (days) 566 Cost (% of income per capita) 63.8 Payments (number per year) 12 Cost (% of claim value) 18.6 Reliability of supply and transparency of tariffs index (0–8) 6 Time (hours per year) 98 Quality of judicial processes index (0–18) 6.5 Total tax and contribution rate (% of profit) 13.0 Registering property (rank) 69 Postfiling index (0–100) not applicable Resolving insolvency (rank) 115 Score for registering property (0–100) 67.54 Score for resolving insolvency (0–100) 39.29 Procedures (number) 9 Time (years) 4.2 Time (days) 35 Cost (% of estate) 10.0 Cost (% of property value) 0.5 Recovery rate (cents on the dollar) 32.4 Quality of land administration index (0–30) 17.0 Strength of insolvency framework index (0–16) 7.0 KYRGYZ REPUBLIC Europe & Central Asia GNI per capita (US$) 1,130 Ease of doing business rank (1–190) 70 Ease of doing business score (0–100) 68.33 Population 6,201,500 Starting a business (rank) 35 Getting credit (rank) 32  Trading across borders (rank) 70 Score for starting a business (0–100) 92.97 Score for getting credit (0–100) 75.00 Score for trading across borders (0–100) 80.74 Procedures (number) 4 Strength of legal rights index (0–12) 9 Time to export Time (days) 10 Depth of credit information index (0–8) 6 Documentary compliance (hours) 21 Cost (% of income per capita) 1.9 Credit bureau coverage (% of adults) 37.9 Border compliance (hours) 5 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 110 Dealing with construction permits (rank) 29  Protecting minority investors (rank) 38 Border compliance (US$) 10 Score for dealing with construction permits (0–100) 77.10 Score for protecting minority investors (0–100) 66.67 Time to import Procedures (number) 11 Extent of disclosure index (0–10) 7 Documentary compliance (hours) 36 Time (days) 142 Extent of director liability index (0–10) 5 Border compliance (hours) 72 Cost (% of warehouse value) 1.5 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 11.0 Extent of shareholder rights index (0–10) 5 Documentary compliance (US$) 200 Extent of ownership and control index (0–10) 8 Border compliance (US$) 512 Getting electricity (rank) 164 Extent of corporate transparency index (0–10) 7 Score for getting electricity (0–100) 46.01  Enforcing contracts (rank) 131 Procedures (number) 7 Paying taxes (rank) 150 Score for enforcing contracts (0–100) 50.42 Time (days) 111 Score for paying taxes (0–100) 56.55 Time (days) 410 Cost (% of income per capita) 717.7 Payments (number per year) 51 Cost (% of claim value) 47.0 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 225 Quality of judicial processes index (0–18) 5.0 Total tax and contribution rate (% of profit) 29.0 Registering property (rank) 8 Postfiling index (0–100) 37.38  Resolving insolvency (rank) 82 Score for registering property (0–100) 90.27 Score for resolving insolvency (0–100) 47.62 Procedures (number) 3 Time (years) 1.5 Time (days) 3.5 Cost (% of estate) 15.0 Cost (% of property value) 0.2 Recovery rate (cents on the dollar) 36.2 Quality of land administration index (0–30) 24.0 Strength of insolvency framework index (0–16) 9.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 183  Reform making it easier to do business  Change making it more difficult to do business LAO PDR East Asia & Pacific GNI per capita (US$) 2,270 Ease of doing business rank (1–190) 154 Ease of doing business score (0–100) 51.26 Population 6,858,160 Starting a business (rank) 180 Getting credit (rank) 73  Trading across borders (rank) 76 Score for starting a business (0–100) 60.93 Score for getting credit (0–100) 60.00 Score for trading across borders (0–100) 78.12 Procedures (number) 10 Strength of legal rights index (0–12) 6 Time to export Time (days) 174 Depth of credit information index (0–8) 6 Documentary compliance (hours) 60 Cost (% of income per capita) 6.6 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 9 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 14.5 Cost to export Documentary compliance (US$) 235 Dealing with construction permits (rank) 99 Protecting minority investors (rank) 174 Border compliance (US$) 140 Score for dealing with construction permits (0–100) 67.94 Score for protecting minority investors (0–100) 31.67 Time to import Procedures (number) 12 Extent of disclosure index (0–10) 6 Documentary compliance (hours) 60 Time (days) 92 Extent of director liability index (0–10) 1 Border compliance (hours) 11 Cost (% of warehouse value) 4.9 Ease of shareholder suits index (0–10) 3 Cost to import Building quality control index (0–15) 6.5 Extent of shareholder rights index (0–10) 4 Documentary compliance (US$) 115 Extent of ownership and control index (0–10) 4 Border compliance (US$) 224 Getting electricity (rank) 156 Extent of corporate transparency index (0–10) 1 Score for getting electricity (0–100) 52.77 Enforcing contracts (rank) 162 Procedures (number) 7 Paying taxes (rank) 155 Score for enforcing contracts (0–100) 41.99 Time (days) 105 Score for paying taxes (0–100) 54.22 Time (days) 828 Cost (% of income per capita) 763.4 Payments (number per year) 35 Cost (% of claim value) 31.6 Reliability of supply and transparency of tariffs index (0–8) 2 Time (hours per year) 362 Quality of judicial processes index (0–18) 3.5 Total tax and contribution rate (% of profit) 24.1 Registering property (rank) 85 Postfiling index (0–100) 18.57 Resolving insolvency (rank) 168 Score for registering property (0–100) 64.93 Score for resolving insolvency (0–100) 0.00 Procedures (number) 6 Time (years) no practice Time (days) 28 Cost (% of estate) no practice Cost (% of property value) 3.1 Recovery rate (cents on the dollar) 0.0 Quality of land administration index (0–30) 10.5 Strength of insolvency framework index (0–16) 0.0 LATVIA OECD high income GNI per capita (US$) 14,740 Ease of doing business rank (1–190) 19 Ease of doing business score (0–100) 79.59 Population 1,940,740 Starting a business (rank) 24 Getting credit (rank) 12 Trading across borders (rank) 26 Score for starting a business (0–100) 94.13 Score for getting credit (0–100) 85.00 Score for trading across borders (0–100) 95.26 Procedures (number) 4 Strength of legal rights index (0–12) 9 Time to export Time (days) 5.5 Depth of credit information index (0–8) 8 Documentary compliance (hours) 2 Cost (% of income per capita) 1.6 Credit bureau coverage (% of adults) 44.6 Border compliance (hours) 24 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 93.3 Cost to export Documentary compliance (US$) 35 Dealing with construction permits (rank) 56 Protecting minority investors (rank) 51 Border compliance (US$) 150 Score for dealing with construction permits (0–100) 73.46 Score for protecting minority investors (0–100) 63.33 Time to import Procedures (number) 14 Extent of disclosure index (0–10) 5 Documentary compliance (hours) 1 Time (days) 192 Extent of director liability index (0–10) 4 Border compliance (hours) 0 Cost (% of warehouse value) 0.5 Ease of shareholder suits index (0–10) 9 Cost to import Building quality control index (0–15) 12.0 Extent of shareholder rights index (0–10) 7 Documentary compliance (US$) 0 Extent of ownership and control index (0–10) 5 Border compliance (US$) 0 Getting electricity (rank) 53 Extent of corporate transparency index (0–10) 8 Score for getting electricity (0–100) 82.24 Enforcing contracts (rank) 20 Procedures (number) 4 Paying taxes (rank) 13 Score for enforcing contracts (0–100) 71.66 Time (days) 107 Score for paying taxes (0–100) 89.74 Time (days) 469 Cost (% of income per capita) 258.9 Payments (number per year) 7 Cost (% of claim value) 23.1 Reliability of supply and transparency of tariffs index (0–8) 7 Time (hours per year) 168.5 Quality of judicial processes index (0–18) 12.5 Total tax and contribution rate (% of profit) 36.0  Registering property (rank) 25 Postfiling index (0–100) 98.11 Resolving insolvency (rank) 54 Score for registering property (0–100) 81.45 Score for resolving insolvency (0–100) 59.60 Procedures (number) 4 Time (years) 1.5 Time (days) 16.5 Cost (% of estate) 10.0 Cost (% of property value) 2.0 Recovery rate (cents on the dollar) 41.1 Quality of land administration index (0–30) 21.5 Strength of insolvency framework index (0–16) 12.0 LEBANON Middle East & North Africa GNI per capita (US$) 8,310 Ease of doing business rank (1–190) 142 Ease of doing business score (0–100) 54.04 Population 6,082,357 Starting a business (rank) 146 Getting credit (rank) 124 Trading across borders (rank) 150 Score for starting a business (0–100) 78.63 Score for getting credit (0–100) 40.00 Score for trading across borders (0–100) 57.90 Procedures (number) 8 Strength of legal rights index (0–12) 2 Time to export Time (days) 15 Depth of credit information index (0–8) 6 Documentary compliance (hours) 48 Cost (% of income per capita) 40.0 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 96 Minimum capital (% of income per capita) 38.9 Credit registry coverage (% of adults) 23.6 Cost to export Documentary compliance (US$) 100 Dealing with construction permits (rank) 170 Protecting minority investors (rank) 140 Border compliance (US$) 480 Score for dealing with construction permits (0–100) 52.69 Score for protecting minority investors (0–100) 41.67 Time to import Procedures (number) 22 Extent of disclosure index (0–10) 9 Documentary compliance (hours) 72 Time (days) 277 Extent of director liability index (0–10) 1 Border compliance (hours) 180 Cost (% of warehouse value) 7.1 Ease of shareholder suits index (0–10) 5 Cost to import Building quality control index (0–15) 13.0 Extent of shareholder rights index (0–10) 4 Documentary compliance (US$) 135 Extent of ownership and control index (0–10) 1 Border compliance (US$) 790 Getting electricity (rank) 124 Extent of corporate transparency index (0–10) 5 Score for getting electricity (0–100) 62.75 Enforcing contracts (rank) 135 Procedures (number) 4 Paying taxes (rank) 113 Score for enforcing contracts (0–100) 49.85 Time (days) 89 Score for paying taxes (0–100) 67.94 Time (days) 721 Cost (% of income per capita) 119.4 Payments (number per year) 20 Cost (% of claim value) 30.8 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 181 Quality of judicial processes index (0–18) 6.0 Total tax and contribution rate (% of profit) 31.1 Registering property (rank) 105 Postfiling index (0–100) 27.48 Resolving insolvency (rank) 151 Score for registering property (0–100) 59.44 Score for resolving insolvency (0–100) 29.55 Procedures (number) 8 Time (years) 3.0 Time (days) 37 Cost (% of estate) 15.0 Cost (% of property value) 6.0 Recovery rate (cents on the dollar) 31.7 Quality of land administration index (0–30) 16.0 Strength of insolvency framework index (0–16) 4.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 184 DOING BUSINESS 2019  Reform making it easier to do business  Change making it more difficult to do business LESOTHO Sub-Saharan Africa GNI per capita (US$) 1,280 Ease of doing business rank (1–190) 106 Ease of doing business score (0–100) 60.60 Population 2,233,339 Starting a business (rank) 119 Getting credit (rank) 85  Trading across borders (rank) 38 Score for starting a business (0–100) 83.13 Score for getting credit (0–100) 55.00 Score for trading across borders (0–100) 91.86 Procedures (number) 7 Strength of legal rights index (0–12) 5 Time to export Time (days) 29 Depth of credit information index (0–8) 6 Documentary compliance (hours) 1 Cost (% of income per capita) 7.1 Credit bureau coverage (% of adults) 11.3 Border compliance (hours) 4 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 90 Dealing with construction permits (rank) 171 Protecting minority investors (rank) 110 Border compliance (US$) 150 Score for dealing with construction permits (0–100) 52.36 Score for protecting minority investors (0–100) 50.00 Time to import Procedures (number) 10 Extent of disclosure index (0–10) 3 Documentary compliance (hours) 1 Time (days) 183 Extent of director liability index (0–10) 4 Border compliance (hours) 5 Cost (% of warehouse value) 11.7 Ease of shareholder suits index (0–10) 9 Cost to import Building quality control index (0–15) 5.0 Extent of shareholder rights index (0–10) 6 Documentary compliance (US$) 90 Extent of ownership and control index (0–10) 3 Border compliance (US$) 150 Getting electricity (rank) 157 Extent of corporate transparency index (0–10) 5 Score for getting electricity (0–100) 52.38 Enforcing contracts (rank) 95 Procedures (number) 5 Paying taxes (rank) 108 Score for enforcing contracts (0–100) 57.18 Time (days) 114 Score for paying taxes (0–100) 68.91 Time (days) 615 Cost (% of income per capita) 1,247.1 Payments (number per year) 32 Cost (% of claim value) 31.3 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 327 Quality of judicial processes index (0–18) 8.5 Total tax and contribution rate (% of profit) 13.6 Registering property (rank) 108 Postfiling index (0–100) 66.94 Resolving insolvency (rank) 126 Score for registering property (0–100) 58.25 Score for resolving insolvency (0–100) 36.91 Procedures (number) 4 Time (years) 2.6 Time (days) 43 Cost (% of estate) 20.0 Cost (% of property value) 8.0 Recovery rate (cents on the dollar) 27.9 Quality of land administration index (0–30) 9.5 Strength of insolvency framework index (0–16) 7.0 LIBERIA Sub-Saharan Africa GNI per capita (US$) 380 Ease of doing business rank (1–190) 174 Ease of doing business score (0–100) 43.51 Population 4,731,906 Starting a business (rank) 80 Getting credit (rank) 112 Trading across borders (rank) 179 Score for starting a business (0–100) 88.14 Score for getting credit (0–100) 45.00 Score for trading across borders (0–100) 27.77 Procedures (number) 5 Strength of legal rights index (0–12) 9 Time to export Time (days) 18 Depth of credit information index (0–8) 0 Documentary compliance (hours) 144 Cost (% of income per capita) 12.6 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 193 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 1.8 Cost to export Documentary compliance (US$) 155 Dealing with construction permits (rank) 185 Protecting minority investors (rank) 180 Border compliance (US$) 1,113 Score for dealing with construction permits (0–100) 28.94 Score for protecting minority investors (0–100) 26.67 Time to import Procedures (number) 25 Extent of disclosure index (0–10) 4 Documentary compliance (hours) 144 Time (days) 87 Extent of director liability index (0–10) 1 Border compliance (hours) 217 Cost (% of warehouse value) 38.1 Ease of shareholder suits index (0–10) 6 Cost to import Building quality control index (0–15) 2.0 Extent of shareholder rights index (0–10) 3 Documentary compliance (US$) 230 Extent of ownership and control index (0–10) 1 Border compliance (US$) 1,013 Getting electricity (rank) 172 Extent of corporate transparency index (0–10) 1 Score for getting electricity (0–100) 35.06 Enforcing contracts (rank) 175 Procedures (number) 4 Paying taxes (rank) 67 Score for enforcing contracts (0–100) 35.23 Time (days) 482 Score for paying taxes (0–100) 76.70 Time (days) 1,300 Cost (% of income per capita) 3,491.7 Payments (number per year) 33 Cost (% of claim value) 35.0 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 139.5 Quality of judicial processes index (0–18) 7.5 Total tax and contribution rate (% of profit) 45.5 Registering property (rank) 182 Postfiling index (0–100) 98.62 Resolving insolvency (rank) 111 Score for registering property (0–100) 31.09 Score for resolving insolvency (0–100) 40.50 Procedures (number) 10 Time (years) 3.0 Time (days) 44 Cost (% of estate) 30.0 Cost (% of property value) 13.8 Recovery rate (cents on the dollar) 17.2 Quality of land administration index (0–30) 3.5 Strength of insolvency framework index (0–16) 10.0 LIBYA Middle East & North Africa GNI per capita (US$) 6,540 Ease of doing business rank (1–190) 186 Ease of doing business score (0–100) 33.44 Population 6,374,616 Starting a business (rank) 160 Getting credit (rank) 186 Trading across borders (rank) 128 Score for starting a business (0–100) 73.56 Score for getting credit (0–100) 0.00 Score for trading across borders (0–100) 64.66 Procedures (number) 10 Strength of legal rights index (0–12) 0 Time to export Time (days) 35 Depth of credit information index (0–8) 0 Documentary compliance (hours) 72 Cost (% of income per capita) 23.0 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 72 Minimum capital (% of income per capita) 26.6 Credit registry coverage (% of adults) 0.6 Cost to export 50 Dealing with construction permits (rank) 186 Protecting minority investors (rank) 185 Border compliance (US$) 575 Score for dealing with construction permits (0–100) 0.00 Score for protecting minority investors (0–100) 25.00 Time to import Procedures (number) no practice Extent of disclosure index (0–10) 4 Documentary compliance (hours) 96 Time (days) no practice Extent of director liability index (0–10) 1 Border compliance (hours) 79 Cost (% of warehouse value) no practice Ease of shareholder suits index (0–10) 4 Cost to import Building quality control index (0–15) no practice Extent of shareholder rights index (0–10) 4 Documentary compliance (US$) 60 Extent of ownership and control index (0–10) 1 Border compliance (US$) 637 Getting electricity (rank) 136 Extent of corporate transparency index (0–10) 1 Score for getting electricity (0–100) 59.13 Enforcing contracts (rank) 141 Procedures (number) 4 Paying taxes (rank) 128 Score for enforcing contracts (0–100) 48.41 Time (days) 118 Score for paying taxes (0–100) 63.61 Time (days) 690 Cost (% of income per capita) 270.8 Payments (number per year) 19 Cost (% of claim value) 27.0 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 889 Quality of judicial processes index (0–18) 4.0 Total tax and contribution rate (% of profit) 32.6 Registering property (rank) 187 Postfiling index (0–100) 90.16 Resolving insolvency (rank) 168 Score for registering property (0–100) 0.00 Score for resolving insolvency (0–100) 0.00 Procedures (number) no practice Time (years) no practice Time (days) no practice Cost (% of estate) no practice Cost (% of property value) no practice Recovery rate (cents on the dollar) 0.0 Quality of land administration index (0–30) no practice Strength of insolvency framework index (0–16) 0.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 185  Reform making it easier to do business  Change making it more difficult to do business LITHUANIA OECD high income GNI per capita (US$) 15,200 Ease of doing business rank (1–190) 14 Ease of doing business score (0–100) 80.83 Population 2,827,721 Starting a business (rank) 31 Getting credit (rank) 44  Trading across borders (rank) 19 Score for starting a business (0–100) 93.18 Score for getting credit (0–100) 70.00 Score for trading across borders (0–100) 97.83 Procedures (number) 4 Strength of legal rights index (0–12) 6 Time to export Time (days) 5.5 Depth of credit information index (0–8) 8 Documentary compliance (hours) 3 Cost (% of income per capita) 0.5 Credit bureau coverage (% of adults) 96.8 Border compliance (hours) 7 Minimum capital (% of income per capita) 17.5 Credit registry coverage (% of adults) 51.6 Cost to export Documentary compliance (US$) 28 Dealing with construction permits (rank) 7  Protecting minority investors (rank) 38 Border compliance (US$) 58 Score for dealing with construction permits (0–100) 84.86 Score for protecting minority investors (0–100) 66.67 Time to import Procedures (number) 13 Extent of disclosure index (0–10) 7 Documentary compliance (hours) 1 Time (days) 74 Extent of director liability index (0–10) 4 Border compliance (hours) 0 Cost (% of warehouse value) 0.3 Ease of shareholder suits index (0–10) 7 Cost to import Building quality control index (0–15) 13.0 Extent of shareholder rights index (0–10) 6 Documentary compliance (US$) 0 Extent of ownership and control index (0–10) 6 Border compliance (US$) 0 Getting electricity (rank) 26 Extent of corporate transparency index (0–10) 10 Score for getting electricity (0–100) 88.43 Enforcing contracts (rank) 7 Procedures (number) 4  Paying taxes (rank) 18 Score for enforcing contracts (0–100) 78.80 Time (days) 85 Score for paying taxes (0–100) 88.66 Time (days) 370 Cost (% of income per capita) 38.0 Payments (number per year) 10 Cost (% of claim value) 23.6 Reliability of supply and transparency of tariffs index (0–8) 8 Time (hours per year) 99 Quality of judicial processes index (0–18) 15.0 Total tax and contribution rate (% of profit) 42.6 Registering property (rank) 3 Postfiling index (0–100) 97.52 Resolving insolvency (rank) 85 Score for registering property (0–100) 92.96 Score for resolving insolvency (0–100) 46.87 Procedures (number) 3 Time (years) 2.3 Time (days) 3.5 Cost (% of estate) 15.0 Cost (% of property value) 0.8 Recovery rate (cents on the dollar) 40.6 Quality of land administration index (0–30) 28.5 Strength of insolvency framework index (0–16) 8.0 LUXEMBOURG OECD high income GNI per capita (US$) 70,260 Ease of doing business rank (1–190) 66 Ease of doing business score (0–100) 69.01 Population 599,449 Starting a business (rank) 73 Getting credit (rank) 175 Trading across borders (rank) 1 Score for starting a business (0–100) 88.73 Score for getting credit (0–100) 15.00 Score for trading across borders (0–100) 100.00 Procedures (number) 5 Strength of legal rights index (0–12) 3 Time to export Time (days) 16.5 Depth of credit information index (0–8) 0 Documentary compliance (hours) 1 Cost (% of income per capita) 1.7 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 0 Minimum capital (% of income per capita) 18.5 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 0 Dealing with construction permits (rank) 12 Protecting minority investors (rank) 122 Border compliance (US$) 0 Score for dealing with construction permits (0–100) 83.71 Score for protecting minority investors (0–100) 48.33 Time to import Procedures (number) 11 Extent of disclosure index (0–10) 6 Documentary compliance (hours) 1 Time (days) 157 Extent of director liability index (0–10) 5 Border compliance (hours) 0 Cost (% of warehouse value) 0.7 Ease of shareholder suits index (0–10) 4 Cost to import Building quality control index (0–15) 15.0 Extent of shareholder rights index (0–10) 5 Documentary compliance (US$) 0 Extent of ownership and control index (0–10) 2 Border compliance (US$) 0 Getting electricity (rank) 41 Extent of corporate transparency index (0–10) 7 Score for getting electricity (0–100) 84.30 Enforcing contracts (rank) 15 Procedures (number) 5 Paying taxes (rank) 22 Score for enforcing contracts (0–100) 73.32 Time (days) 56 Score for paying taxes (0–100) 87.37 Time (days) 321 Cost (% of income per capita) 35.3 Payments (number per year) 23 Cost (% of claim value) 9.7 Reliability of supply and transparency of tariffs index (0–8) 7 Time (hours per year) 55 Quality of judicial processes index (0–18) 8.5 Total tax and contribution rate (% of profit) 20.5 Registering property (rank) 92 Postfiling index (0–100) 83.75 Resolving insolvency (rank) 90 Score for registering property (0–100) 63.85 Score for resolving insolvency (0–100) 45.46 Procedures (number) 7 Time (years) 2.0 Time (days) 26.5 Cost (% of estate) 14.5 Cost (% of property value) 10.1 Recovery rate (cents on the dollar) 43.8 Quality of land administration index (0–30) 25.5 Strength of insolvency framework index (0–16) 7.0 MACEDONIA, FYR Europe & Central Asia GNI per capita (US$) 4,880 Ease of doing business rank (1–190) 10 Ease of doing business score (0–100) 81.55 Population 2,083,160 Starting a business (rank) 47 Getting credit (rank) 12 Trading across borders (rank) 29 Score for starting a business (0–100) 92.08 Score for getting credit (0–100) 85.00 Score for trading across borders (0–100) 93.87 Procedures (number) 4 Strength of legal rights index (0–12) 10 Time to export Time (days) 14 Depth of credit information index (0–8) 7 Documentary compliance (hours) 2 Cost (% of income per capita) 0.9 Credit bureau coverage (% of adults) 100.0 Border compliance (hours) 9 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 40.7 Cost to export Documentary compliance (US$) 45  Dealing with construction permits (rank) 13 Protecting minority investors (rank) 7 Border compliance (US$) 103 Score for dealing with construction permits (0–100) 83.38 Score for protecting minority investors (0–100) 80.00 Time to import Procedures (number) 9 Extent of disclosure index (0–10) 10 Documentary compliance (hours) 3 Time (days) 91 Extent of director liability index (0–10) 9 Border compliance (hours) 8 Cost (% of warehouse value) 3.7 Ease of shareholder suits index (0–10) 5 Cost to import Building quality control index (0–15) 13.0 Extent of shareholder rights index (0–10) 8 Documentary compliance (US$) 50 Extent of ownership and control index (0–10) 7 Border compliance (US$) 150 Getting electricity (rank) 57 Extent of corporate transparency index (0–10) 9 Score for getting electricity (0–100) 81.43 Enforcing contracts (rank) 37 Procedures (number) 3 Paying taxes (rank) 31 Score for enforcing contracts (0–100) 67.79 Time (days) 97 Score for paying taxes (0–100) 84.72 Time (days) 634 Cost (% of income per capita) 196.1 Payments (number per year) 7 Cost (% of claim value) 28.8 Reliability of supply and transparency of tariffs index (0–8) 5 Time (hours per year) 119 Quality of judicial processes index (0–18) 14.0 Total tax and contribution rate (% of profit) 13.0 Registering property (rank) 46 Postfiling index (0–100) 56.36 Resolving insolvency (rank) 30 Score for registering property (0–100) 74.50 Score for resolving insolvency (0–100) 72.69 Procedures (number) 7 Time (years) 1.5 Time (days) 30 Cost (% of estate) 10.0 Cost (% of property value) 3.2 Recovery rate (cents on the dollar) 48.0 Quality of land administration index (0–30) 25.0 Strength of insolvency framework index (0–16) 15.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 186 DOING BUSINESS 2019  Reform making it easier to do business  Change making it more difficult to do business MADAGASCAR Sub-Saharan Africa GNI per capita (US$) 400 Ease of doing business rank (1–190) 161 Ease of doing business score (0–100) 48.89 Population 25,570,895 Starting a business (rank) 81  Getting credit (rank) 124 Trading across borders (rank) 138 Score for starting a business (0–100) 88.10 Score for getting credit (0–100) 40.00 Score for trading across borders (0–100) 60.95 Procedures (number) 5 Strength of legal rights index (0–12) 2 Time to export Time (days) 8 Depth of credit information index (0–8) 6 Documentary compliance (hours) 49 Cost (% of income per capita) 33.0 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 70 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 6.3 Cost to export Documentary compliance (US$) 117  Dealing with construction permits (rank) 183 Protecting minority investors (rank) 99 Border compliance (US$) 868 Score for dealing with construction permits (0–100) 37.54 Score for protecting minority investors (0–100) 51.67 Time to import Procedures (number) 16 Extent of disclosure index (0–10) 7 Documentary compliance (hours) 58 Time (days) 185 Extent of director liability index (0–10) 6 Border compliance (hours) 99 Cost (% of warehouse value) 36.3 Ease of shareholder suits index (0–10) 5 Cost to import Building quality control index (0–15) 6.0 Extent of shareholder rights index (0–10) 4 Documentary compliance (US$) 150 Extent of ownership and control index (0–10) 5 Border compliance (US$) 595 Getting electricity (rank) 185 Extent of corporate transparency index (0–10) 4 Score for getting electricity (0–100) 22.48  Enforcing contracts (rank) 150 Procedures (number) 6 Paying taxes (rank) 132 Score for enforcing contracts (0–100) 46.55 Time (days) 450 Score for paying taxes (0–100) 62.62 Time (days) 871 Cost (% of income per capita) 4,866.9 Payments (number per year) 23 Cost (% of claim value) 33.6 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 183 Quality of judicial processes index (0–18) 7.0 Total tax and contribution rate (% of profit) 38.3 Registering property (rank) 162 Postfiling index (0–100) 21.84 Resolving insolvency (rank) 136 Score for registering property (0–100) 44.72 Score for resolving insolvency (0–100) 34.24 Procedures (number) 6 Time (years) 3.0 Time (days) 100 Cost (% of estate) 8.5 Cost (% of property value) 9.1 Recovery rate (cents on the dollar) 11.4 Quality of land administration index (0–30) 8.5 Strength of insolvency framework index (0–16) 9.0 MALAWI Sub-Saharan Africa GNI per capita (US$) 320 Ease of doing business rank (1–190) 111 Ease of doing business score (0–100) 59.59 Population 18,622,104 Starting a business (rank) 153 Getting credit (rank) 8 Trading across borders (rank) 126 Score for starting a business (0–100) 77.18 Score for getting credit (0–100) 90.00 Score for trading across borders (0–100) 65.29 Procedures (number) 7 Strength of legal rights index (0–12) 11 Time to export Time (days) 37 Depth of credit information index (0–8) 7 Documentary compliance (hours) 75 Cost (% of income per capita) 38.6 Credit bureau coverage (% of adults) 30.0 Border compliance (hours) 78 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 342 Dealing with construction permits (rank) 136 Protecting minority investors (rank) 110 Border compliance (US$) 243 Score for dealing with construction permits (0–100) 61.17 Score for protecting minority investors (0–100) 50.00 Time to import Procedures (number) 13 Extent of disclosure index (0–10) 4 Documentary compliance (hours) 55 Time (days) 153 Extent of director liability index (0–10) 7 Border compliance (hours) 55 Cost (% of warehouse value) 10.0 Ease of shareholder suits index (0–10) 7 Cost to import Building quality control index (0–15) 9.5 Extent of shareholder rights index (0–10) 6 Documentary compliance (US$) 162 Extent of ownership and control index (0–10) 2 Border compliance (US$) 143 Getting electricity (rank) 169 Extent of corporate transparency index (0–10) 4 Score for getting electricity (0–100) 44.40  Enforcing contracts (rank) 145 Procedures (number) 6 Paying taxes (rank) 134 Score for enforcing contracts (0–100) 47.40 Time (days) 127 Score for paying taxes (0–100) 62.05 Time (days) 522 Cost (% of income per capita) 2,026.3 Payments (number per year) 35 Cost (% of claim value) 69.1 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 177.3 Quality of judicial processes index (0–18) 9.5 Total tax and contribution rate (% of profit) 34.5  Registering property (rank) 83 Postfiling index (0–100) 33.18 Resolving insolvency (rank) 141 Score for registering property (0–100) 65.12 Score for resolving insolvency (0–100) 33.28 Procedures (number) 6 Time (years) 2.6 Time (days) 47 Cost (% of estate) 25.0 Cost (% of property value) 1.6 Recovery rate (cents on the dollar) 12.5 Quality of land administration index (0–30) 10.5 Strength of insolvency framework index (0–16) 8.5 MALAYSIA East Asia & Pacific GNI per capita (US$) 9,650 Ease of doing business rank (1–190) 15 Ease of doing business score (0–100) 80.60 Population 31,624,264  Starting a business (rank) 122 Getting credit (rank) 32  Trading across borders (rank) 48 Score for starting a business (0–100) 82.78 Score for getting credit (0–100) 75.00 Score for trading across borders (0–100) 88.47 Procedures (number) 9.5 Strength of legal rights index (0–12) 7 Time to export Time (days) 13.5 Depth of credit information index (0–8) 8 Documentary compliance (hours) 10 Cost (% of income per capita) 11.6 Credit bureau coverage (% of adults) 86.6 Border compliance (hours) 28 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 63.3 Cost to export Documentary compliance (US$) 35  Dealing with construction permits (rank) 3 Protecting minority investors (rank) 2 Border compliance (US$) 213 Score for dealing with construction permits (0–100) 86.96 Score for protecting minority investors (0–100) 81.67 Time to import Procedures (number) 11 Extent of disclosure index (0–10) 10 Documentary compliance (hours) 7 Time (days) 54 Extent of director liability index (0–10) 9 Border compliance (hours) 36 Cost (% of warehouse value) 1.4 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 13.0 Extent of shareholder rights index (0–10) 8 Documentary compliance (US$) 60 Extent of ownership and control index (0–10) 6 Border compliance (US$) 213  Getting electricity (rank) 4 Extent of corporate transparency index (0–10) 8 Score for getting electricity (0–100) 99.27 Enforcing contracts (rank) 33 Procedures (number) 3 Paying taxes (rank) 72 Score for enforcing contracts (0–100) 68.23 Time (days) 24 Score for paying taxes (0–100) 76.06 Time (days) 425 Cost (% of income per capita) 26.0 Payments (number per year) 8 Cost (% of claim value) 37.9 Reliability of supply and transparency of tariffs index (0–8) 8 Time (hours per year) 188 Quality of judicial processes index (0–18) 13.0 Total tax and contribution rate (% of profit) 39.2  Registering property (rank) 29 Postfiling index (0–100) 52.65  Resolving insolvency (rank) 41 Score for registering property (0–100) 80.38 Score for resolving insolvency (0–100) 67.17 Procedures (number) 6 Time (years) 1.0 Time (days) 11.5 Cost (% of estate) 10.0 Cost (% of property value) 3.5 Recovery rate (cents on the dollar) 81.3 Quality of land administration index (0–30) 27.5 Strength of insolvency framework index (0–16) 7.5 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 187  Reform making it easier to do business  Change making it more difficult to do business MALDIVES South Asia GNI per capita (US$) 9,570 Ease of doing business rank (1–190) 139 Ease of doing business score (0–100) 54.43 Population 436,330 Starting a business (rank) 71 Getting credit (rank) 134 Trading across borders (rank) 155 Score for starting a business (0–100) 89.17 Score for getting credit (0–100) 35.00 Score for trading across borders (0–100) 55.87 Procedures (number) 6 Strength of legal rights index (0–12) 2 Time to export Time (days) 12 Depth of credit information index (0–8) 5 Documentary compliance (hours) 48 Cost (% of income per capita) 4.0 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 42 Minimum capital (% of income per capita) 1.3 Credit registry coverage (% of adults) 23.6 Cost to export Documentary compliance (US$) 300 Dealing with construction permits (rank) 62 Protecting minority investors (rank) 132 Border compliance (US$) 596 Score for dealing with construction permits (0–100) 73.00 Score for protecting minority investors (0–100) 43.33 Time to import Procedures (number) 10 Extent of disclosure index (0–10) 0 Documentary compliance (hours) 61 Time (days) 140 Extent of director liability index (0–10) 8 Border compliance (hours) 100 Cost (% of warehouse value) 0.4 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 7.0 Extent of shareholder rights index (0–10) 5 Documentary compliance (US$) 180 Extent of ownership and control index (0–10) 1 Border compliance (US$) 981 Getting electricity (rank) 145 Extent of corporate transparency index (0–10) 4 Score for getting electricity (0–100) 55.60 Enforcing contracts (rank) 125 Procedures (number) 6 Paying taxes (rank) 117 Score for enforcing contracts (0–100) 52.47 Time (days) 75 Score for paying taxes (0–100) 66.42 Time (days) 760 Cost (% of income per capita) 228.1 Payments (number per year) 17 Cost (% of claim value) 18.5 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 390.5 Quality of judicial processes index (0–18) 5.5 Total tax and contribution rate (% of profit) 30.2 Registering property (rank) 175 Postfiling index (0–100) 47.48 Resolving insolvency (rank) 139 Score for registering property (0–100) 39.97 Score for resolving insolvency (0–100) 33.48 Procedures (number) 6 Time (years) 1.5 Time (days) 57 Cost (% of estate) 4.0 Cost (% of property value) 15.7 Recovery rate (cents on the dollar) 50.6 Quality of land administration index (0–30) 8.5 Strength of insolvency framework index (0–16) 2.0 MALI Sub-Saharan Africa GNI per capita (US$) 770 Ease of doing business rank (1–190) 145 Ease of doing business score (0–100) 53.50 Population 18,541,980 Starting a business (rank) 110 Getting credit (rank) 144 Trading across borders (rank) 92 Score for starting a business (0–100) 84.05 Score for getting credit (0–100) 30.00 Score for trading across borders (0–100) 73.30 Procedures (number) 5 Strength of legal rights index (0–12) 6 Time to export Time (days) 11 Depth of credit information index (0–8) 0 Documentary compliance (hours) 48 Cost (% of income per capita) 56.8 Credit bureau coverage (% of adults) 1.6 Border compliance (hours) 48 Minimum capital (% of income per capita) 5.3 Credit registry coverage (% of adults) 0.1 Cost to export Documentary compliance (US$) 33 Dealing with construction permits (rank) 109 Protecting minority investors (rank) 149 Border compliance (US$) 242 Score for dealing with construction permits (0–100) 66.74 Score for protecting minority investors (0–100) 40.00 Time to import Procedures (number) 13 Extent of disclosure index (0–10) 7 Documentary compliance (hours) 77 Time (days) 124 Extent of director liability index (0–10) 1 Border compliance (hours) 98 Cost (% of warehouse value) 5.9 Ease of shareholder suits index (0–10) 5 Cost to import Building quality control index (0–15) 8.5 Extent of shareholder rights index (0–10) 4 Documentary compliance (US$) 90 Extent of ownership and control index (0–10) 3 Border compliance (US$) 545 Getting electricity (rank) 159 Extent of corporate transparency index (0–10) 4 Score for getting electricity (0–100) 51.57  Enforcing contracts (rank) 159 Procedures (number) 4 Paying taxes (rank) 165 Score for enforcing contracts (0–100) 42.80 Time (days) 120 Score for paying taxes (0–100) 51.55 Time (days) 620 Cost (% of income per capita) 2,650.5 Payments (number per year) 35 Cost (% of claim value) 52.0 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 270 Quality of judicial processes index (0–18) 5.0 Total tax and contribution rate (% of profit) 48.3 Registering property (rank) 141 Postfiling index (0–100) 25.71 Resolving insolvency (rank) 97 Score for registering property (0–100) 51.51 Score for resolving insolvency (0–100) 43.45 Procedures (number) 5 Time (years) 3.6 Time (days) 29 Cost (% of estate) 18.0 Cost (% of property value) 11.1 Recovery rate (cents on the dollar) 28.5 Quality of land administration index (0–30) 8.0 Strength of insolvency framework index (0–16) 9.0 MALTA Middle East & North Africa GNI per capita (US$) 23,810 Ease of doing business rank (1–190) 84 Ease of doing business score (0–100) 65.43 Population 465,292 Starting a business (rank) 103 Getting credit (rank) 134 Trading across borders (rank) 41 Score for starting a business (0–100) 84.86 Score for getting credit (0–100) 35.00 Score for trading across borders (0–100) 91.01 Procedures (number) 8 Strength of legal rights index (0–12) 2 Time to export Time (days) 16 Depth of credit information index (0–8) 5 Documentary compliance (hours) 3 Cost (% of income per capita) 7.1 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 24 Minimum capital (% of income per capita) 1.0 Credit registry coverage (% of adults) 54.7 Cost to export Documentary compliance (US$) 25  Dealing with construction permits (rank) 45 Protecting minority investors (rank) 57 Border compliance (US$) 325 Score for dealing with construction permits (0–100) 74.75 Score for protecting minority investors (0–100) 61.67 Time to import Procedures (number) 14 Extent of disclosure index (0–10) 3 Documentary compliance (hours) 1 Time (days) 170 Extent of director liability index (0–10) 6 Border compliance (hours) 2 Cost (% of warehouse value) 2.0 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 13.0 Extent of shareholder rights index (0–10) 7 Documentary compliance (US$) 0 Extent of ownership and control index (0–10) 4 Border compliance (US$) 230 Getting electricity (rank) 77 Extent of corporate transparency index (0–10) 9 Score for getting electricity (0–100) 76.34 Enforcing contracts (rank) 39 Procedures (number) 4 Paying taxes (rank) 71 Score for enforcing contracts (0–100) 67.57 Time (days) 105 Score for paying taxes (0–100) 76.18 Time (days) 505 Cost (% of income per capita) 213.8 Payments (number per year) 8 Cost (% of claim value) 21.5 Reliability of supply and transparency of tariffs index (0–8) 5 Time (hours per year) 139 Quality of judicial processes index (0–18) 10.5 Total tax and contribution rate (% of profit) 44.0 Registering property (rank) 151 Postfiling index (0–100) 52.51 Resolving insolvency (rank) 121 Score for registering property (0–100) 48.87 Score for resolving insolvency (0–100) 38.07 Procedures (number) 7 Time (years) 3.0 Time (days) 15 Cost (% of estate) 10.0 Cost (% of property value) 13.4 Recovery rate (cents on the dollar) 38.8 Quality of land administration index (0–30) 12.5 Strength of insolvency framework index (0–16) 5.5 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 188 DOING BUSINESS 2019  Reform making it easier to do business  Change making it more difficult to do business MARSHALL ISLANDS East Asia & Pacific GNI per capita (US$) 4,800 Ease of doing business rank (1–190) 150 Ease of doing business score (0–100) 51.62 Population 53,127 Starting a business (rank) 75 Getting credit (rank) 99 Trading across borders (rank) 75 Score for starting a business (0–100) 88.64 Score for getting credit (0–100) 50.00 Score for trading across borders (0–100) 78.86 Procedures (number) 5 Strength of legal rights index (0–12) 10 Time to export Time (days) 17 Depth of credit information index (0–8) 0 Documentary compliance (hours) 24 Cost (% of income per capita) 10.6 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 60 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 20 Dealing with construction permits (rank) 73 Protecting minority investors (rank) 180 Border compliance (US$) 298 Score for dealing with construction permits (0–100) 71.23 Score for protecting minority investors (0–100) 26.67 Time to import Procedures (number) 7 Extent of disclosure index (0–10) 2 Documentary compliance (hours) 60 Time (days) 38 Extent of director liability index (0–10) 0 Border compliance (hours) 84 Cost (% of warehouse value) 2.1 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 1.0 Extent of shareholder rights index (0–10) 3 Documentary compliance (US$) 43 Extent of ownership and control index (0–10) 1 Border compliance (US$) 298 Getting electricity (rank) 132 Extent of corporate transparency index (0–10) 2 Score for getting electricity (0–100) 59.47 Enforcing contracts (rank) 103 Procedures (number) 5  Paying taxes (rank) 70 Score for enforcing contracts (0–100) 55.93 Time (days) 67 Score for paying taxes (0–100) 76.21 Time (days) 616 Cost (% of income per capita) 606.2 Payments (number per year) 9 Cost (% of claim value) 32.1 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 56 Quality of judicial processes index (0–18) 8.0 Total tax and contribution rate (% of profit) 65.7 Registering property (rank) 187 Postfiling index (0–100) not applicable Resolving insolvency (rank) 167 Score for registering property (0–100) 0.00 Score for resolving insolvency (0–100) 9.19 Procedures (number) no practice Time (years) 2.0 Time (days) no practice Cost (% of estate) 38.0 Cost (% of property value) no practice Recovery rate (cents on the dollar) 17.1 Quality of land administration index (0–30) no practice Strength of insolvency framework index (0–16) 0.0 MAURITANIA Sub-Saharan Africa GNI per capita (US$) 1,100 Ease of doing business rank (1–190) 148 Ease of doing business score (0–100) 51.99 Population 4,420,184  Starting a business (rank) 46  Getting credit (rank) 144 Trading across borders (rank) 141 Score for starting a business (0–100) 92.18 Score for getting credit (0–100) 30.00 Score for trading across borders (0–100) 60.30 Procedures (number) 4 Strength of legal rights index (0–12) 2 Time to export Time (days) 6 Depth of credit information index (0–8) 4 Documentary compliance (hours) 51 Cost (% of income per capita) 16.2 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 62 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 7.8 Cost to export Documentary compliance (US$) 92  Dealing with construction permits (rank) 92 Protecting minority investors (rank) 110 Border compliance (US$) 749 Score for dealing with construction permits (0–100) 68.63 Score for protecting minority investors (0–100) 50.00 Time to import Procedures (number) 13 Extent of disclosure index (0–10) 6 Documentary compliance (hours) 64 Time (days) 104 Extent of director liability index (0–10) 3 Border compliance (hours) 69 Cost (% of warehouse value) 4.2 Ease of shareholder suits index (0–10) 7 Cost to import Building quality control index (0–15) 7.5 Extent of shareholder rights index (0–10) 5 Documentary compliance (US$) 400 Extent of ownership and control index (0–10) 5 Border compliance (US$) 580 Getting electricity (rank) 151 Extent of corporate transparency index (0–10) 4 Score for getting electricity (0–100) 54.39 Enforcing contracts (rank) 72 Procedures (number) 5 Paying taxes (rank) 178 Score for enforcing contracts (0–100) 60.43 Time (days) 67 Score for paying taxes (0–100) 42.63 Time (days) 370 Cost (% of income per capita) 4,277.4 Payments (number per year) 33 Cost (% of claim value) 23.2 Reliability of supply and transparency of tariffs index (0–8) 2 Time (hours per year) 270 Quality of judicial processes index (0–18) 5.0 Total tax and contribution rate (% of profit) 67.0 Registering property (rank) 102 Postfiling index (0–100) 17.20 Resolving insolvency (rank) 168 Score for registering property (0–100) 61.32 Score for resolving insolvency (0–100) 0.00 Procedures (number) 4 Time (years) no practice Time (days) 49 Cost (% of estate) no practice Cost (% of property value) 4.5 Recovery rate (cents on the dollar) 0.0 Quality of land administration index (0–30) 7.0 Strength of insolvency framework index (0–16) 0.0 MAURITIUS Sub-Saharan Africa GNI per capita (US$) 10,140 Ease of doing business rank (1–190) 20 Ease of doing business score (0–100) 79.58 Population 1,264,613  Starting a business (rank) 21 Getting credit (rank) 60  Trading across borders (rank) 69 Score for starting a business (0–100) 94.34 Score for getting credit (0–100) 65.00 Score for trading across borders (0–100) 81.00 Procedures (number) 4 Strength of legal rights index (0–12) 6 Time to export Time (days) 5 Depth of credit information index (0–8) 7 Documentary compliance (hours) 9 Cost (% of income per capita) 0.9 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 24 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 100.0 Cost to export Documentary compliance (US$) 128 Dealing with construction permits (rank) 15  Protecting minority investors (rank) 15 Border compliance (US$) 303 Score for dealing with construction permits (0–100) 82.51 Score for protecting minority investors (0–100) 75.00 Time to import Procedures (number) 15 Extent of disclosure index (0–10) 7 Documentary compliance (hours) 9 Time (days) 98 Extent of director liability index (0–10) 8 Border compliance (hours) 41 Cost (% of warehouse value) 0.5 Ease of shareholder suits index (0–10) 9 Cost to import Building quality control index (0–15) 14.0 Extent of shareholder rights index (0–10) 7 Documentary compliance (US$) 166 Extent of ownership and control index (0–10) 6 Border compliance (US$) 372 Getting electricity (rank) 34 Extent of corporate transparency index (0–10) 8 Score for getting electricity (0–100) 86.24 Enforcing contracts (rank) 27 Procedures (number) 3  Paying taxes (rank) 6 Score for enforcing contracts (0–100) 70.37 Time (days) 81 Score for paying taxes (0–100) 93.50 Time (days) 490 Cost (% of income per capita) 212.9 Payments (number per year) 8 Cost (% of claim value) 25.0 Reliability of supply and transparency of tariffs index (0–8) 6 Time (hours per year) 152 Quality of judicial processes index (0–18) 12.5 Total tax and contribution rate (% of profit) 22.1  Registering property (rank) 35 Postfiling index (0–100) 98.26 Resolving insolvency (rank) 35 Score for registering property (0–100) 78.74 Score for resolving insolvency (0–100) 69.06 Procedures (number) 5 Time (years) 1.7 Time (days) 17 Cost (% of estate) 14.5 Cost (% of property value) 0.6 Recovery rate (cents on the dollar) 67.4 Quality of land administration index (0–30) 18.0 Strength of insolvency framework index (0–16) 10.5 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 189  Reform making it easier to do business  Change making it more difficult to do business MEXICO Latin America & Caribbean GNI per capita (US$) 8,610 Ease of doing business rank (1–190) 54 Ease of doing business score (0–100) 72.09 Population 129,163,276 Starting a business (rank) 94 Getting credit (rank) 8 Trading across borders (rank) 66 Score for starting a business (0–100) 85.94 Score for getting credit (0–100) 90.00 Score for trading across borders (0–100) 82.09 Procedures (number) 7.8 Strength of legal rights index (0–12) 10 Time to export Time (days) 8.4 Depth of credit information index (0–8) 8 Documentary compliance (hours) 8 Cost (% of income per capita) 16.2 Credit bureau coverage (% of adults) 100.0 Border compliance (hours) 20.4 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 60  Dealing with construction permits (rank) 93 Protecting minority investors (rank) 72 Border compliance (US$) 400 Score for dealing with construction permits (0–100) 68.62 Score for protecting minority investors (0–100) 58.33 Time to import Procedures (number) 14.7 Extent of disclosure index (0–10) 8 Documentary compliance (hours) 17.6 Time (days) 82.1 Extent of director liability index (0–10) 5 Border compliance (hours) 44.2 Cost (% of warehouse value) 9.7 Ease of shareholder suits index (0–10) 5 Cost to import Building quality control index (0–15) 11.7 Extent of shareholder rights index (0–10) 7 Documentary compliance (US$) 100 Extent of ownership and control index (0–10) 6 Border compliance (US$) 450 Getting electricity (rank) 99 Extent of corporate transparency index (0–10) 4 Score for getting electricity (0–100) 71.06 Enforcing contracts (rank) 43 Procedures (number) 6.8 Paying taxes (rank) 116 Score for enforcing contracts (0–100) 67.01 Time (days) 100.4 Score for paying taxes (0–100) 66.65 Time (days) 340.7 Cost (% of income per capita) 290.4 Payments (number per year) 6 Cost (% of claim value) 33.0 Reliability of supply and transparency of tariffs index (0–8) 7 Time (hours per year) 240.5 Quality of judicial processes index (0–18) 10.1 Total tax and contribution rate (% of profit) 53.0 Registering property (rank) 103 Postfiling index (0–100) 40.51 Resolving insolvency (rank) 32 Score for registering property (0–100) 60.42 Score for resolving insolvency (0–100) 70.77 Procedures (number) 7.7 Time (years) 1.8 Time (days) 38.8 Cost (% of estate) 18.0 Cost (% of property value) 5.8 Recovery rate (cents on the dollar) 64.7 Quality of land administration index (0–30) 16.3 Strength of insolvency framework index (0–16) 11.5 MICRONESIA, FED. STS. East Asia & Pacific GNI per capita (US$) 3,590 Ease of doing business rank (1–190) 160 Ease of doing business score (0–100) 48.99 Population 105,544 Starting a business (rank) 170 Getting credit (rank) 99 Trading across borders (rank) 61 Score for starting a business (0–100) 69.56 Score for getting credit (0–100) 50.00 Score for trading across borders (0–100) 84.00 Procedures (number) 7 Strength of legal rights index (0–12) 10 Time to export Time (days) 16 Depth of credit information index (0–8) 0 Documentary compliance (hours) 26 Cost (% of income per capita) 141.7 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 36 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 60 Dealing with construction permits (rank) 137 Protecting minority investors (rank) 185 Border compliance (US$) 168 Score for dealing with construction permits (0–100) 61.05 Score for protecting minority investors (0–100) 25.00 Time to import Procedures (number) 14 Extent of disclosure index (0–10) 0 Documentary compliance (hours) 35 Time (days) 86 Extent of director liability index (0–10) 0 Border compliance (hours) 56 Cost (% of warehouse value) 0.5 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 0.0 Extent of shareholder rights index (0–10) 5 Documentary compliance (US$) 80 Extent of ownership and control index (0–10) 2 Border compliance (US$) 180 Getting electricity (rank) 117 Extent of corporate transparency index (0–10) 0 Score for getting electricity (0–100) 64.49 Enforcing contracts (rank) 184 Procedures (number) 3 Paying taxes (rank) 110 Score for enforcing contracts (0–100) 29.39 Time (days) 105 Score for paying taxes (0–100) 68.78 Time (days) 885 Cost (% of income per capita) 342.9 Payments (number per year) 21 Cost (% of claim value) 66.0 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 128 Quality of judicial processes index (0–18) 4.5 Total tax and contribution rate (% of profit) 60.5 Registering property (rank) 187 Postfiling index (0–100) not applicable Resolving insolvency (rank) 123 Score for registering property (0–100) 0.00 Score for resolving insolvency (0–100) 37.64 Procedures (number) no practice Time (years) 5.3 Time (days) no practice Cost (% of estate) 38.0 Cost (% of property value) no practice Recovery rate (cents on the dollar) 3.2 Quality of land administration index (0–30) no practice Strength of insolvency framework index (0–16) 11.5 MOLDOVA Europe & Central Asia GNI per capita (US$) 2,180 Ease of doing business rank (1–190) 47 Ease of doing business score (0–100) 73.54 Population 3,549,750  Starting a business (rank) 14 Getting credit (rank) 44 Trading across borders (rank) 35 Score for starting a business (0–100) 95.55 Score for getting credit (0–100) 70.00 Score for trading across borders (0–100) 92.32 Procedures (number) 3 Strength of legal rights index (0–12) 8 Time to export Time (days) 4 Depth of credit information index (0–8) 6 Documentary compliance (hours) 48 Cost (% of income per capita) 5.0 Credit bureau coverage (% of adults) 15.8 Border compliance (hours) 3 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 44 Dealing with construction permits (rank) 172 Protecting minority investors (rank) 33 Border compliance (US$) 76 Score for dealing with construction permits (0–100) 52.19 Score for protecting minority investors (0–100) 68.33 Time to import Procedures (number) 28 Extent of disclosure index (0–10) 7 Documentary compliance (hours) 2 Time (days) 276 Extent of director liability index (0–10) 4 Border compliance (hours) 4 Cost (% of warehouse value) 1.4 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 12.0 Extent of shareholder rights index (0–10) 8 Documentary compliance (US$) 41 Extent of ownership and control index (0–10) 5 Border compliance (US$) 83 Getting electricity (rank) 81 Extent of corporate transparency index (0–10) 9 Score for getting electricity (0–100) 74.88 Enforcing contracts (rank) 69 Procedures (number) 6 Paying taxes (rank) 35 Score for enforcing contracts (0–100) 60.87 Time (days) 87 Score for paying taxes (0–100) 84.55 Time (days) 585 Cost (% of income per capita) 647.1 Payments (number per year) 10 Cost (% of claim value) 28.6 Reliability of supply and transparency of tariffs index (0–8) 7 Time (hours per year) 181 Quality of judicial processes index (0–18) 9.5 Total tax and contribution rate (% of profit) 40.5 Registering property (rank) 22 Postfiling index (0–100) 90.79 Resolving insolvency (rank) 68 Score for registering property (0–100) 82.62 Score for resolving insolvency (0–100) 54.12 Procedures (number) 5 Time (years) 2.8 Time (days) 5.5 Cost (% of estate) 15.0 Cost (% of property value) 1.1 Recovery rate (cents on the dollar) 30.9 Quality of land administration index (0–30) 22.0 Strength of insolvency framework index (0–16) 12.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 190 DOING BUSINESS 2019  Reform making it easier to do business  Change making it more difficult to do business MONGOLIA East Asia & Pacific GNI per capita (US$) 3,290 Ease of doing business rank (1–190) 74 Ease of doing business score (0–100) 67.74 Population 3,075,647 Starting a business (rank) 87 Getting credit (rank) 22 Trading across borders (rank) 117 Score for starting a business (0–100) 86.90 Score for getting credit (0–100) 80.00 Score for trading across borders (0–100) 66.89 Procedures (number) 8 Strength of legal rights index (0–12) 9 Time to export Time (days) 11 Depth of credit information index (0–8) 7 Documentary compliance (hours) 168 Cost (% of income per capita) 1.3 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 62 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 50.3 Cost to export Documentary compliance (US$) 64 Dealing with construction permits (rank) 23 Protecting minority investors (rank) 33 Border compliance (US$) 191 Score for dealing with construction permits (0–100) 78.19 Score for protecting minority investors (0–100) 68.33 Time to import Procedures (number) 17 Extent of disclosure index (0–10) 6 Documentary compliance (hours) 115 Time (days) 137 Extent of director liability index (0–10) 8 Border compliance (hours) 48 Cost (% of warehouse value) 0.1 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 14.0 Extent of shareholder rights index (0–10) 3 Documentary compliance (US$) 83 Extent of ownership and control index (0–10) 7 Border compliance (US$) 210 Getting electricity (rank) 148 Extent of corporate transparency index (0–10) 9 Score for getting electricity (0–100) 54.88  Enforcing contracts (rank) 66 Procedures (number) 8 Paying taxes (rank) 61 Score for enforcing contracts (0–100) 61.36 Time (days) 79 Score for paying taxes (0–100) 77.32 Time (days) 374 Cost (% of income per capita) 659.6 Payments (number per year) 19 Cost (% of claim value) 22.9 Reliability of supply and transparency of tariffs index (0–8) 3 Time (hours per year) 134 Quality of judicial processes index (0–18) 5.5 Total tax and contribution rate (% of profit) 24.7 Registering property (rank) 49 Postfiling index (0–100) 49.08 Resolving insolvency (rank) 152 Score for registering property (0–100) 74.14 Score for resolving insolvency (0–100) 29.39 Procedures (number) 5 Time (years) 4.0 Time (days) 10.5 Cost (% of estate) 15.0 Cost (% of property value) 2.1 Recovery rate (cents on the dollar) 16.9 Quality of land administration index (0–30) 14.5 Strength of insolvency framework index (0–16) 6.5 MONTENEGRO Europe & Central Asia GNI per capita (US$) 7,350 Ease of doing business rank (1–190) 50 Ease of doing business score (0–100) 72.73 Population 622,471 Starting a business (rank) 90 Getting credit (rank) 12 Trading across borders (rank) 47 Score for starting a business (0–100) 86.65 Score for getting credit (0–100) 85.00 Score for trading across borders (0–100) 88.75 Procedures (number) 8 Strength of legal rights index (0–12) 12 Time to export Time (days) 12 Depth of credit information index (0–8) 5 Documentary compliance (hours) 5 Cost (% of income per capita) 1.3 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 8 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 56.6 Cost to export Documentary compliance (US$) 67 Dealing with construction permits (rank) 75 Protecting minority investors (rank) 57 Border compliance (US$) 158 Score for dealing with construction permits (0–100) 70.88 Score for protecting minority investors (0–100) 61.67 Time to import Procedures (number) 8 Extent of disclosure index (0–10) 5 Documentary compliance (hours) 10 Time (days) 152 Extent of director liability index (0–10) 8 Border compliance (hours) 23 Cost (% of warehouse value) 9.6 Ease of shareholder suits index (0–10) 6 Cost to import Building quality control index (0–15) 12.0 Extent of shareholder rights index (0–10) 6 Documentary compliance (US$) 100 Extent of ownership and control index (0–10) 3 Border compliance (US$) 306 Getting electricity (rank) 134 Extent of corporate transparency index (0–10) 9 Score for getting electricity (0–100) 59.19 Enforcing contracts (rank) 44 Procedures (number) 7 Paying taxes (rank) 68 Score for enforcing contracts (0–100) 66.75 Time (days) 142 Score for paying taxes (0–100) 76.67 Time (days) 545 Cost (% of income per capita) 418.7 Payments (number per year) 18 Cost (% of claim value) 25.7 Reliability of supply and transparency of tariffs index (0–8) 5 Time (hours per year) 300 Quality of judicial processes index (0–18) 11.5 Total tax and contribution rate (% of profit) 22.2 Registering property (rank) 76 Postfiling index (0–100) 70.49 Resolving insolvency (rank) 43 Score for registering property (0–100) 65.78 Score for resolving insolvency (0–100) 65.99 Procedures (number) 6 Time (years) 1.4 Time (days) 69 Cost (% of estate) 8.0 Cost (% of property value) 3.2 Recovery rate (cents on the dollar) 50.0 Quality of land administration index (0–30) 17.5 Strength of insolvency framework index (0–16) 12.5 MOROCCO Middle East & North Africa GNI per capita (US$) 2,863 Ease of doing business rank (1–190) 60 Ease of doing business score (0–100) 71.02 Population 35,739,580  Starting a business (rank) 34 Getting credit (rank) 112  Trading across borders (rank) 62 Score for starting a business (0–100) 92.99 Score for getting credit (0–100) 45.00 Score for trading across borders (0–100) 83.58 Procedures (number) 4 Strength of legal rights index (0–12) 2 Time to export Time (days) 9 Depth of credit information index (0–8) 7 Documentary compliance (hours) 26 Cost (% of income per capita) 3.7 Credit bureau coverage (% of adults) 29.0 Border compliance (hours) 11 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 107 Dealing with construction permits (rank) 18 Protecting minority investors (rank) 64 Border compliance (US$) 156 Score for dealing with construction permits (0–100) 79.94 Score for protecting minority investors (0–100) 60.00 Time to import Procedures (number) 13 Extent of disclosure index (0–10) 9 Documentary compliance (hours) 26 Time (days) 88 Extent of director liability index (0–10) 2 Border compliance (hours) 65 Cost (% of warehouse value) 3.4 Ease of shareholder suits index (0–10) 7 Cost to import Building quality control index (0–15) 13.0 Extent of shareholder rights index (0–10) 6 Documentary compliance (US$) 116 Extent of ownership and control index (0–10) 5 Border compliance (US$) 228 Getting electricity (rank) 59 Extent of corporate transparency index (0–10) 7 Score for getting electricity (0–100) 81.34 Enforcing contracts (rank) 68 Procedures (number) 5 Paying taxes (rank) 25 Score for enforcing contracts (0–100) 60.93 Time (days) 44 Score for paying taxes (0–100) 85.72 Time (days) 510 Cost (% of income per capita) 1,417.4 Payments (number per year) 6 Cost (% of claim value) 26.5 Reliability of supply and transparency of tariffs index (0–8) 7 Time (hours per year) 155 Quality of judicial processes index (0–18) 8.0 Total tax and contribution rate (% of profit) 49.8  Registering property (rank) 68 Postfiling index (0–100) 98.62  Resolving insolvency (rank) 71 Score for registering property (0–100) 67.86 Score for resolving insolvency (0–100) 52.84 Procedures (number) 6 Time (years) 3.5 Time (days) 20.5 Cost (% of estate) 18.0 Cost (% of property value) 6.4 Recovery rate (cents on the dollar) 28.5 Quality of land administration index (0–30) 19.5 Strength of insolvency framework index (0–16) 12.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 191  Reform making it easier to do business  Change making it more difficult to do business MOZAMBIQUE Sub-Saharan Africa GNI per capita (US$) 420 Ease of doing business rank (1–190) 135 Ease of doing business score (0–100) 55.53 Population 29,668,834  Starting a business (rank) 174 Getting credit (rank) 161  Trading across borders (rank) 91 Score for starting a business (0–100) 67.56 Score for getting credit (0–100) 25.00 Score for trading across borders (0–100) 73.84 Procedures (number) 10 Strength of legal rights index (0–12) 1 Time to export Time (days) 17 Depth of credit information index (0–8) 4 Documentary compliance (hours) 36 Cost (% of income per capita) 120.5 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 66 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 7.3 Cost to export Documentary compliance (US$) 160 Dealing with construction permits (rank) 64 Protecting minority investors (rank) 140 Border compliance (US$) 602 Score for dealing with construction permits (0–100) 72.57 Score for protecting minority investors (0–100) 41.67 Time to import Procedures (number) 11 Extent of disclosure index (0–10) 5 Documentary compliance (hours) 16 Time (days) 118 Extent of director liability index (0–10) 4 Border compliance (hours) 9 Cost (% of warehouse value) 6.5 Ease of shareholder suits index (0–10) 7 Cost to import Building quality control index (0–15) 11.0 Extent of shareholder rights index (0–10) 6 Documentary compliance (US$) 60 Extent of ownership and control index (0–10) 2 Border compliance (US$) 399  Getting electricity (rank) 100 Extent of corporate transparency index (0–10) 1 Score for getting electricity (0–100) 71.02 Enforcing contracts (rank) 167 Procedures (number) 4  Paying taxes (rank) 125 Score for enforcing contracts (0–100) 39.78 Time (days) 40 Score for paying taxes (0–100) 64.04 Time (days) 950 Cost (% of income per capita) 3,214.4 Payments (number per year) 37 Cost (% of claim value) 53.3 Reliability of supply and transparency of tariffs index (0–8) 4 Time (hours per year) 200 Quality of judicial processes index (0–18) 8.5 Total tax and contribution rate (% of profit) 36.1 Registering property (rank) 133 Postfiling index (0–100) 50.19 Resolving insolvency (rank) 84 Score for registering property (0–100) 52.94 Score for resolving insolvency (0–100) 46.89 Procedures (number) 8 Time (years) 1.5 Time (days) 43 Cost (% of estate) 20.5 Cost (% of property value) 5.2 Recovery rate (cents on the dollar) 29.1 Quality of land administration index (0–30) 7.5 Strength of insolvency framework index (0–16) 10.0 MYANMAR East Asia & Pacific GNI per capita (US$) 1,190 Ease of doing business rank (1–190) 171 Ease of doing business score (0–100) 44.72 Population 53,370,609  Starting a business (rank) 152 Getting credit (rank) 178 Trading across borders (rank) 168 Score for starting a business (0–100) 77.33 Score for getting credit (0–100) 10.00 Score for trading across borders (0–100) 47.67 Procedures (number) 12 Strength of legal rights index (0–12) 2 Time to export Time (days) 14 Depth of credit information index (0–8) 0 Documentary compliance (hours) 144 Cost (% of income per capita) 24.8 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 142 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 140 Dealing with construction permits (rank) 81 Protecting minority investors (rank) 185 Border compliance (US$) 432 Score for dealing with construction permits (0–100) 70.35 Score for protecting minority investors (0–100) 25.00 Time to import Procedures (number) 15 Extent of disclosure index (0–10) 3 Documentary compliance (hours) 48 Time (days) 95 Extent of director liability index (0–10) 0 Border compliance (hours) 230 Cost (% of warehouse value) 3.7 Ease of shareholder suits index (0–10) 3 Cost to import Building quality control index (0–15) 9.0 Extent of shareholder rights index (0–10) 5 Documentary compliance (US$) 210 Extent of ownership and control index (0–10) 1 Border compliance (US$) 457  Getting electricity (rank) 144 Extent of corporate transparency index (0–10) 3 Score for getting electricity (0–100) 55.67 Enforcing contracts (rank) 188 Procedures (number) 6 Paying taxes (rank) 126 Score for enforcing contracts (0–100) 24.53 Time (days) 77 Score for paying taxes (0–100) 63.94 Time (days) 1,160 Cost (% of income per capita) 1,147.0 Payments (number per year) 31 Cost (% of claim value) 51.5 Reliability of supply and transparency of tariffs index (0–8) 1 Time (hours per year) 282 Quality of judicial processes index (0–18) 3.0 Total tax and contribution rate (% of profit) 31.2 Registering property (rank) 136 Postfiling index (0–100) 45.54 Resolving insolvency (rank) 164 Score for registering property (0–100) 52.30 Score for resolving insolvency (0–100) 20.39 Procedures (number) 6 Time (years) 5.0 Time (days) 85 Cost (% of estate) 18.0 Cost (% of property value) 4.1 Recovery rate (cents on the dollar) 14.7 Quality of land administration index (0–30) 5.5 Strength of insolvency framework index (0–16) 4.0 NAMIBIA Sub-Saharan Africa GNI per capita (US$) 4,600 Ease of doing business rank (1–190) 107 Ease of doing business score (0–100) 60.53 Population 2,533,794 Starting a business (rank) 172 Getting credit (rank) 73 Trading across borders (rank) 136 Score for starting a business (0–100) 69.06 Score for getting credit (0–100) 60.00 Score for trading across borders (0–100) 61.47 Procedures (number) 10 Strength of legal rights index (0–12) 5 Time to export Time (days) 66 Depth of credit information index (0–8) 7 Documentary compliance (hours) 90 Cost (% of income per capita) 10.0 Credit bureau coverage (% of adults) 60.8 Border compliance (hours) 120 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 348 Dealing with construction permits (rank) 83 Protecting minority investors (rank) 99 Border compliance (US$) 745 Score for dealing with construction permits (0–100) 69.79 Score for protecting minority investors (0–100) 51.67 Time to import Procedures (number) 12 Extent of disclosure index (0–10) 5 Documentary compliance (hours) 3 Time (days) 160 Extent of director liability index (0–10) 5 Border compliance (hours) 6 Cost (% of warehouse value) 2.2 Ease of shareholder suits index (0–10) 6 Cost to import Building quality control index (0–15) 8.5 Extent of shareholder rights index (0–10) 4 Documentary compliance (US$) 63 Extent of ownership and control index (0–10) 3 Border compliance (US$) 145 Getting electricity (rank) 71 Extent of corporate transparency index (0–10) 8 Score for getting electricity (0–100) 78.25  Enforcing contracts (rank) 58 Procedures (number) 6 Paying taxes (rank) 81 Score for enforcing contracts (0–100) 63.44 Time (days) 37 Score for paying taxes (0–100) 74.52 Time (days) 460 Cost (% of income per capita) 304.4 Payments (number per year) 27 Cost (% of claim value) 35.8 Reliability of supply and transparency of tariffs index (0–8) 6 Time (hours per year) 302 Quality of judicial processes index (0–18) 10.5 Total tax and contribution rate (% of profit) 20.7 Registering property (rank) 174 Postfiling index (0–100) 77.17 Resolving insolvency (rank) 125 Score for registering property (0–100) 40.19 Score for resolving insolvency (0–100) 36.97 Procedures (number) 8 Time (years) 2.5 Time (days) 44 Cost (% of estate) 14.5 Cost (% of property value) 13.8 Recovery rate (cents on the dollar) 33.8 Quality of land administration index (0–30) 9.5 Strength of insolvency framework index (0–16) 6.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 192 DOING BUSINESS 2019  Reform making it easier to do business  Change making it more difficult to do business NEPAL South Asia GNI per capita (US$) 790 Ease of doing business rank (1–190) 110 Ease of doing business score (0–100) 59.63 Population 29,304,998 Starting a business (rank) 107 Getting credit (rank) 99 Trading across borders (rank) 82 Score for starting a business (0–100) 84.38 Score for getting credit (0–100) 50.00 Score for trading across borders (0–100) 77.17 Procedures (number) 7 Strength of legal rights index (0–12) 10 Time to export Time (days) 16.5 Depth of credit information index (0–8) 0 Documentary compliance (hours) 43 Cost (% of income per capita) 22.2 Credit bureau coverage (% of adults) 2.7 Border compliance (hours) 56 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 110 Dealing with construction permits (rank) 148 Protecting minority investors (rank) 72 Border compliance (US$) 288 Score for dealing with construction permits (0–100) 57.99 Score for protecting minority investors (0–100) 58.33 Time to import Procedures (number) 12 Extent of disclosure index (0–10) 6 Documentary compliance (hours) 48 Time (days) 117 Extent of director liability index (0–10) 1 Border compliance (hours) 61 Cost (% of warehouse value) 14.8 Ease of shareholder suits index (0–10) 9 Cost to import Building quality control index (0–15) 9.0 Extent of shareholder rights index (0–10) 7 Documentary compliance (US$) 80 Extent of ownership and control index (0–10) 6 Border compliance (US$) 190 Getting electricity (rank) 137 Extent of corporate transparency index (0–10) 6 Score for getting electricity (0–100) 58.28 Enforcing contracts (rank) 154 Procedures (number) 5  Paying taxes (rank) 158 Score for enforcing contracts (0–100) 45.26 Time (days) 70 Score for paying taxes (0–100) 52.87 Time (days) 910 Cost (% of income per capita) 885.5 Payments (number per year) 39 Cost (% of claim value) 26.8 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 353 Quality of judicial processes index (0–18) 5.5 Total tax and contribution rate (% of profit) 36.7 Registering property (rank) 88 Postfiling index (0–100) 33.35 Resolving insolvency (rank) 83 Score for registering property (0–100) 64.86 Score for resolving insolvency (0–100) 47.16 Procedures (number) 4 Time (years) 2.0 Time (days) 6 Cost (% of estate) 9.0 Cost (% of property value) 4.7 Recovery rate (cents on the dollar) 41.2 Quality of land administration index (0–30) 5.5 Strength of insolvency framework index (0–16) 8.0 NETHERLANDS OECD high income GNI per capita (US$) 46,180 Ease of doing business rank (1–190) 36 Ease of doing business score (0–100) 76.04 Population 17,132,854 Starting a business (rank) 22 Getting credit (rank) 112 Trading across borders (rank) 1 Score for starting a business (0–100) 94.31 Score for getting credit (0–100) 45.00 Score for trading across borders (0–100) 100.00 Procedures (number) 4 Strength of legal rights index (0–12) 2 Time to export Time (days) 3.5 Depth of credit information index (0–8) 7 Documentary compliance (hours) 1 Cost (% of income per capita) 4.2 Credit bureau coverage (% of adults) 95.8 Border compliance (hours) 0 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 0 Dealing with construction permits (rank) 84 Protecting minority investors (rank) 72 Border compliance (US$) 0 Score for dealing with construction permits (0–100) 69.36 Score for protecting minority investors (0–100) 58.33 Time to import Procedures (number) 13 Extent of disclosure index (0–10) 4 Documentary compliance (hours) 1 Time (days) 161 Extent of director liability index (0–10) 4 Border compliance (hours) 0 Cost (% of warehouse value) 3.7 Ease of shareholder suits index (0–10) 6 Cost to import Building quality control index (0–15) 10.0 Extent of shareholder rights index (0–10) 6 Documentary compliance (US$) 0 Extent of ownership and control index (0–10) 7 Border compliance (US$) 0 Getting electricity (rank) 56 Extent of corporate transparency index (0–10) 8 Score for getting electricity (0–100) 81.58 Enforcing contracts (rank) 74 Procedures (number) 5 Paying taxes (rank) 21 Score for enforcing contracts (0–100) 59.94 Time (days) 110 Score for paying taxes (0–100) 87.58 Time (days) 514 Cost (% of income per capita) 28.1 Payments (number per year) 9 Cost (% of claim value) 23.9 Reliability of supply and transparency of tariffs index (0–8) 8 Time (hours per year) 119 Quality of judicial processes index (0–18) 7.0 Total tax and contribution rate (% of profit) 40.8 Registering property (rank) 31 Postfiling index (0–100) 91.95 Resolving insolvency (rank) 7 Score for registering property (0–100) 80.05 Score for resolving insolvency (0–100) 84.28 Procedures (number) 5 Time (years) 1.1 Time (days) 2.5 Cost (% of estate) 3.5 Cost (% of property value) 6.1 Recovery rate (cents on the dollar) 89.8 Quality of land administration index (0–30) 28.5 Strength of insolvency framework index (0–16) 11.5 NEW ZEALAND OECD high income GNI per capita (US$) 38,970 Ease of doing business rank (1–190) 1 Ease of doing business score (0–100) 86.59 Population 4,793,900  Starting a business (rank) 1 Getting credit (rank) 1 Trading across borders (rank) 60 Score for starting a business (0–100) 99.98 Score for getting credit (0–100) 100.00 Score for trading across borders (0–100) 84.63 Procedures (number) 1 Strength of legal rights index (0–12) 12 Time to export Time (days) 0.5 Depth of credit information index (0–8) 8 Documentary compliance (hours) 3 Cost (% of income per capita) 0.2 Credit bureau coverage (% of adults) 100.0 Border compliance (hours) 37 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 67 Dealing with construction permits (rank) 6 Protecting minority investors (rank) 2 Border compliance (US$) 337 Score for dealing with construction permits (0–100) 86.40 Score for protecting minority investors (0–100) 81.67 Time to import Procedures (number) 11 Extent of disclosure index (0–10) 10 Documentary compliance (hours) 1 Time (days) 93 Extent of director liability index (0–10) 9 Border compliance (hours) 25 Cost (% of warehouse value) 2.2 Ease of shareholder suits index (0–10) 9 Cost to import Building quality control index (0–15) 15.0 Extent of shareholder rights index (0–10) 7 Documentary compliance (US$) 80 Extent of ownership and control index (0–10) 7 Border compliance (US$) 367 Getting electricity (rank) 45 Extent of corporate transparency index (0–10) 7 Score for getting electricity (0–100) 83.98 Enforcing contracts (rank) 21 Procedures (number) 5 Paying taxes (rank) 10 Score for enforcing contracts (0–100) 71.48 Time (days) 58 Score for paying taxes (0–100) 91.08 Time (days) 216 Cost (% of income per capita) 68.0 Payments (number per year) 7 Cost (% of claim value) 27.2 Reliability of supply and transparency of tariffs index (0–8) 7 Time (hours per year) 140 Quality of judicial processes index (0–18) 9.5 Total tax and contribution rate (% of profit) 34.6 Registering property (rank) 1 Postfiling index (0–100) 96.90 Resolving insolvency (rank) 31 Score for registering property (0–100) 94.89 Score for resolving insolvency (0–100) 71.81 Procedures (number) 2 Time (years) 1.3 Time (days) 1 Cost (% of estate) 3.5 Cost (% of property value) 0.1 Recovery rate (cents on the dollar) 84.1 Quality of land administration index (0–30) 26.5 Strength of insolvency framework index (0–16) 8.5 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 193  Reform making it easier to do business  Change making it more difficult to do business NICARAGUA Latin America & Caribbean GNI per capita (US$) 2,130 Ease of doing business rank (1–190) 132 Ease of doing business score (0–100) 55.64 Population 6,217,581 Starting a business (rank) 144  Getting credit (rank) 99 Trading across borders (rank) 85 Score for starting a business (0–100) 79.84 Score for getting credit (0–100) 50.00 Score for trading across borders (0–100) 76.99 Procedures (number) 7 Strength of legal rights index (0–12) 2 Time to export Time (days) 14 Depth of credit information index (0–8) 8 Documentary compliance (hours) 48 Cost (% of income per capita) 63.6 Credit bureau coverage (% of adults) 59.5 Border compliance (hours) 72 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 21.7 Cost to export Documentary compliance (US$) 47 Dealing with construction permits (rank) 177 Protecting minority investors (rank) 168 Border compliance (US$) 240 Score for dealing with construction permits (0–100) 46.58 Score for protecting minority investors (0–100) 35.00 Time to import Procedures (number) 18 Extent of disclosure index (0–10) 1 Documentary compliance (hours) 16 Time (days) 225 Extent of director liability index (0–10) 5 Border compliance (hours) 72 Cost (% of warehouse value) 5.5 Ease of shareholder suits index (0–10) 6 Cost to import Building quality control index (0–15) 3.5 Extent of shareholder rights index (0–10) 4 Documentary compliance (US$) 86 Extent of ownership and control index (0–10) 1 Border compliance (US$) 400 Getting electricity (rank) 110 Extent of corporate transparency index (0–10) 4 Score for getting electricity (0–100) 68.39 Enforcing contracts (rank) 87 Procedures (number) 6 Paying taxes (rank) 160 Score for enforcing contracts (0–100) 58.58 Time (days) 55 Score for paying taxes (0–100) 52.69 Time (days) 490 Cost (% of income per capita) 838.7 Payments (number per year) 43 Cost (% of claim value) 26.8 Reliability of supply and transparency of tariffs index (0–8) 4 Time (hours per year) 201 Quality of judicial processes index (0–18) 6.5 Total tax and contribution rate (% of profit) 60.6 Registering property (rank) 155 Postfiling index (0–100) 52.55 Resolving insolvency (rank) 106 Score for registering property (0–100) 47.19 Score for resolving insolvency (0–100) 41.13 Procedures (number) 9 Time (years) 2.2 Time (days) 56 Cost (% of estate) 14.5 Cost (% of property value) 6.0 Recovery rate (cents on the dollar) 35.8 Quality of land administration index (0–30) 6.5 Strength of insolvency framework index (0–16) 7.0 NIGER Sub-Saharan Africa GNI per capita (US$) 360 Ease of doing business rank (1–190) 143 Ease of doing business score (0–100) 53.72 Population 21,477,348 Starting a business (rank) 27 Getting credit (rank) 144 Trading across borders (rank) 124 Score for starting a business (0–100) 93.69 Score for getting credit (0–100) 30.00 Score for trading across borders (0–100) 65.40 Procedures (number) 3 Strength of legal rights index (0–12) 6 Time to export Time (days) 7 Depth of credit information index (0–8) 0 Documentary compliance (hours) 51 Cost (% of income per capita) 8.1 Credit bureau coverage (% of adults) 0.5 Border compliance (hours) 48 Minimum capital (% of income per capita) 11.6 Credit registry coverage (% of adults) 0.3 Cost to export Documentary compliance (US$) 39  Dealing with construction permits (rank) 158 Protecting minority investors (rank) 149 Border compliance (US$) 391 Score for dealing with construction permits (0–100) 55.81 Score for protecting minority investors (0–100) 40.00 Time to import Procedures (number) 15 Extent of disclosure index (0–10) 7 Documentary compliance (hours) 156 Time (days) 91 Extent of director liability index (0–10) 1 Border compliance (hours) 78 Cost (% of warehouse value) 11.6 Ease of shareholder suits index (0–10) 5 Cost to import Building quality control index (0–15) 6.0 Extent of shareholder rights index (0–10) 4 Documentary compliance (US$) 282 Extent of ownership and control index (0–10) 3 Border compliance (US$) 462  Getting electricity (rank) 162 Extent of corporate transparency index (0–10) 4 Score for getting electricity (0–100) 48.51  Enforcing contracts (rank) 119 Procedures (number) 4 Paying taxes (rank) 161 Score for enforcing contracts (0–100) 53.77 Time (days) 68 Score for paying taxes (0–100) 52.49 Time (days) 380 Cost (% of income per capita) 5,470.9 Payments (number per year) 41 Cost (% of claim value) 52.6 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 270 Quality of judicial processes index (0–18) 7.5 Total tax and contribution rate (% of profit) 47.3  Registering property (rank) 111 Postfiling index (0–100) 38.02 Resolving insolvency (rank) 114 Score for registering property (0–100) 58.06 Score for resolving insolvency (0–100) 39.44 Procedures (number) 4 Time (years) 5.0 Time (days) 13 Cost (% of estate) 18.0 Cost (% of property value) 7.6 Recovery rate (cents on the dollar) 21.0 Quality of land administration index (0–30) 4.0 Strength of insolvency framework index (0–16) 9.0 NIGERIA Sub-Saharan Africa GNI per capita (US$) 2,080 Ease of doing business rank (1–190) 146 Ease of doing business score (0–100) 52.89 Population 190,886,311  Starting a business (rank) 120 Getting credit (rank) 12  Trading across borders (rank) 182 Score for starting a business (0–100) 82.97 Score for getting credit (0–100) 85.00 Score for trading across borders (0–100) 23.08 Procedures (number) 8.5 Strength of legal rights index (0–12) 9 Time to export Time (days) 10.9 Depth of credit information index (0–8) 8 Documentary compliance (hours) 119 Cost (% of income per capita) 27.6 Credit bureau coverage (% of adults) 11.0 Border compliance (hours) 135.4 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.8 Cost to export Documentary compliance (US$) 250 Dealing with construction permits (rank) 149 Protecting minority investors (rank) 38 Border compliance (US$) 785.7 Score for dealing with construction permits (0–100) 57.84 Score for protecting minority investors (0–100) 66.67 Time to import Procedures (number) 16.1 Extent of disclosure index (0–10) 7 Documentary compliance (hours) 144 Time (days) 110.2 Extent of director liability index (0–10) 7 Border compliance (hours) 263.7 Cost (% of warehouse value) 21.5 Ease of shareholder suits index (0–10) 7 Cost to import Building quality control index (0–15) 11.8 Extent of shareholder rights index (0–10) 5 Documentary compliance (US$) 564.3 Extent of ownership and control index (0–10) 5 Border compliance (US$) 1076.8  Getting electricity (rank) 171 Extent of corporate transparency index (0–10) 9 Score for getting electricity (0–100) 42.63  Enforcing contracts (rank) 92 Procedures (number) 8 Paying taxes (rank) 157 Score for enforcing contracts (0–100) 57.90 Time (days) 115.3 Score for paying taxes (0–100) 53.53 Time (days) 453.7 Cost (% of income per capita) 309.9 Payments (number per year) 48 Cost (% of claim value) 38.9 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 347.4 Quality of judicial processes index (0–18) 8.0 Total tax and contribution rate (% of profit) 34.8  Registering property (rank) 184 Postfiling index (0–100) 47.48 Resolving insolvency (rank) 149 Score for registering property (0–100) 28.89 Score for resolving insolvency (0–100) 30.42 Procedures (number) 11.8 Time (years) 2.0 Time (days) 91.7 Cost (% of estate) 22.0 Cost (% of property value) 11.3 Recovery rate (cents on the dollar) 27.5 Quality of land administration index (0–30) 7.2 Strength of insolvency framework index (0–16) 5.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 194 DOING BUSINESS 2019  Reform making it easier to do business  Change making it more difficult to do business NORWAY OECD high income GNI per capita (US$) 75,990 Ease of doing business rank (1–190) 7 Ease of doing business score (0–100) 82.95 Population 5,282,223 Starting a business (rank) 22 Getting credit (rank) 85 Trading across borders (rank) 22 Score for starting a business (0–100) 94.31 Score for getting credit (0–100) 55.00 Score for trading across borders (0–100) 96.97 Procedures (number) 4 Strength of legal rights index (0–12) 5 Time to export Time (days) 4 Depth of credit information index (0–8) 6 Documentary compliance (hours) 2 Cost (% of income per capita) 0.9 Credit bureau coverage (% of adults) 100.0 Border compliance (hours) 2 Minimum capital (% of income per capita) 4.6 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 0 Dealing with construction permits (rank) 22 Protecting minority investors (rank) 15 Border compliance (US$) 125 Score for dealing with construction permits (0–100) 78.86 Score for protecting minority investors (0–100) 75.00 Time to import Procedures (number) 11 Extent of disclosure index (0–10) 7 Documentary compliance (hours) 2 Time (days) 110.5 Extent of director liability index (0–10) 5 Border compliance (hours) 2 Cost (% of warehouse value) 0.6 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 10.0 Extent of shareholder rights index (0–10) 7 Documentary compliance (US$) 0 Extent of ownership and control index (0–10) 8 Border compliance (US$) 125 Getting electricity (rank) 19 Extent of corporate transparency index (0–10) 10 Score for getting electricity (0–100) 90.58 Enforcing contracts (rank) 3 Procedures (number) 4 Paying taxes (rank) 30 Score for enforcing contracts (0–100) 81.27 Time (days) 66 Score for paying taxes (0–100) 84.84 Time (days) 400 Cost (% of income per capita) 11.0 Payments (number per year) 5 Cost (% of claim value) 9.9 Reliability of supply and transparency of tariffs index (0–8) 8 Time (hours per year) 79 Quality of judicial processes index (0–18) 14.0 Total tax and contribution rate (% of profit) 37.0 Registering property (rank) 13 Postfiling index (0–100) 62.65 Resolving insolvency (rank) 5 Score for registering property (0–100) 87.26 Score for resolving insolvency (0–100) 85.44 Procedures (number) 1 Time (years) 0.9 Time (days) 3 Cost (% of estate) 1.0 Cost (% of property value) 2.5 Recovery rate (cents on the dollar) 92.0 Quality of land administration index (0–30) 20.0 Strength of insolvency framework index (0–16) 11.5 OMAN Middle East & North Africa GNI per capita (US$) 14,440 Ease of doing business rank (1–190) 78 Ease of doing business score (0–100) 67.19 Population 4,636,262 Starting a business (rank) 37 Getting credit (rank) 134 Trading across borders (rank) 72 Score for starting a business (0–100) 92.89 Score for getting credit (0–100) 35.00 Score for trading across borders (0–100) 79.39 Procedures (number) 4.5 Strength of legal rights index (0–12) 1 Time to export Time (days) 6.5 Depth of credit information index (0–8) 6 Documentary compliance (hours) 7 Cost (% of income per capita) 3.7 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 52 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 26.9 Cost to export Documentary compliance (US$) 107 Dealing with construction permits (rank) 66 Protecting minority investors (rank) 125 Border compliance (US$) 261 Score for dealing with construction permits (0–100) 72.05 Score for protecting minority investors (0–100) 46.67 Time to import Procedures (number) 14 Extent of disclosure index (0–10) 8 Documentary compliance (hours) 7 Time (days) 172 Extent of director liability index (0–10) 5 Border compliance (hours) 70 Cost (% of warehouse value) 1.4 Ease of shareholder suits index (0–10) 3 Cost to import Building quality control index (0–15) 11.0 Extent of shareholder rights index (0–10) 4 Documentary compliance (US$) 124 Extent of ownership and control index (0–10) 4 Border compliance (US$) 394 Getting electricity (rank) 66 Extent of corporate transparency index (0–10) 4 Score for getting electricity (0–100) 79.34 Enforcing contracts (rank) 73 Procedures (number) 6  Paying taxes (rank) 12 Score for enforcing contracts (0–100) 60.02 Time (days) 62 Score for paying taxes (0–100) 90.16 Time (days) 598 Cost (% of income per capita) 81.5 Payments (number per year) 15 Cost (% of claim value) 15.1 Reliability of supply and transparency of tariffs index (0–8) 7 Time (hours per year) 68 Quality of judicial processes index (0–18) 6.5 Total tax and contribution rate (% of profit) 27.4 Registering property (rank) 52 Postfiling index (0–100) 85.32 Resolving insolvency (rank) 100 Score for registering property (0–100) 74.03 Score for resolving insolvency (0–100) 42.34 Procedures (number) 2 Time (years) 4.0 Time (days) 16 Cost (% of estate) 3.5 Cost (% of property value) 5.0 Recovery rate (cents on the dollar) 38.0 Quality of land administration index (0–30) 13.5 Strength of insolvency framework index (0–16) 7.0 PAKISTAN South Asia GNI per capita (US$) 1,580 Ease of doing business rank (1–190) 136 Ease of doing business score (0–100) 55.31 Population 197,015,955  Starting a business (rank) 130 Getting credit (rank) 112 Trading across borders (rank) 142 Score for starting a business (0–100) 81.89 Score for getting credit (0–100) 45.00 Score for trading across borders (0–100) 60.12 Procedures (number) 10 Strength of legal rights index (0–12) 2 Time to export Time (days) 16.5 Depth of credit information index (0–8) 7 Documentary compliance (hours) 55 Cost (% of income per capita) 6.8 Credit bureau coverage (% of adults) 7.2 Border compliance (hours) 75 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 10.7 Cost to export Documentary compliance (US$) 118 Dealing with construction permits (rank) 166 Protecting minority investors (rank) 26 Border compliance (US$) 356 Score for dealing with construction permits (0–100) 53.59 Score for protecting minority investors (0–100) 71.67 Time to import Procedures (number) 18.7 Extent of disclosure index (0–10) 6 Documentary compliance (hours) 143 Time (days) 262.8 Extent of director liability index (0–10) 7 Border compliance (hours) 120 Cost (% of warehouse value) 9.0 Ease of shareholder suits index (0–10) 6 Cost to import Building quality control index (0–15) 12.3 Extent of shareholder rights index (0–10) 8 Documentary compliance (US$) 250 Extent of ownership and control index (0–10) 9 Border compliance (US$) 475.7 Getting electricity (rank) 167 Extent of corporate transparency index (0–10) 7 Score for getting electricity (0–100) 44.75 Enforcing contracts (rank) 156 Procedures (number) 5.4 Paying taxes (rank) 173 Score for enforcing contracts (0–100) 43.49 Time (days) 161.2 Score for paying taxes (0–100) 47.05 Time (days) 1,071.2 Cost (% of income per capita) 1,585.3 Payments (number per year) 47 Cost (% of claim value) 20.5 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 293.5 Quality of judicial processes index (0–18) 5.7 Total tax and contribution rate (% of profit) 34.1  Registering property (rank) 161 Postfiling index (0–100) 10.49  Resolving insolvency (rank) 53 Score for registering property (0–100) 45.63 Score for resolving insolvency (0–100) 59.86 Procedures (number) 7.3 Time (years) 2.6 Time (days) 144.1 Cost (% of estate) 4.0 Cost (% of property value) 4.2 Recovery rate (cents on the dollar) 44.5 Quality of land administration index (0–30) 9.5 Strength of insolvency framework index (0–16) 11.5 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 195  Reform making it easier to do business  Change making it more difficult to do business PALAU East Asia & Pacific GNI per capita (US$) 12,530 Ease of doing business rank (1–190) 133 Ease of doing business score (0–100) 55.59 Population 21,729 Starting a business (rank) 129 Getting credit (rank) 99 Trading across borders (rank) 137 Score for starting a business (0–100) 81.95 Score for getting credit (0–100) 50.00 Score for trading across borders (0–100) 60.98 Procedures (number) 8 Strength of legal rights index (0–12) 10 Time to export Time (days) 28 Depth of credit information index (0–8) 0 Documentary compliance (hours) 72 Cost (% of income per capita) 2.9 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 102 Minimum capital (% of income per capita) 7.8 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 100 Dealing with construction permits (rank) 95 Protecting minority investors (rank) 180 Border compliance (US$) 505 Score for dealing with construction permits (0–100) 68.38 Score for protecting minority investors (0–100) 26.67 Time to import Procedures (number) 19 Extent of disclosure index (0–10) 0 Documentary compliance (hours) 96 Time (days) 72 Extent of director liability index (0–10) 0 Border compliance (hours) 84 Cost (% of warehouse value) 0.8 Ease of shareholder suits index (0–10) 7 Cost to import Building quality control index (0–15) 7.0 Extent of shareholder rights index (0–10) 5 Documentary compliance (US$) 100 Extent of ownership and control index (0–10) 2 Border compliance (US$) 605 Getting electricity (rank) 149 Extent of corporate transparency index (0–10) 2 Score for getting electricity (0–100) 54.83 Enforcing contracts (rank) 126 Procedures (number) 5 Paying taxes (rank) 106 Score for enforcing contracts (0–100) 52.21 Time (days) 125 Score for paying taxes (0–100) 69.04 Time (days) 810 Cost (% of income per capita) 66.5 Payments (number per year) 11 Cost (% of claim value) 35.3 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 52 Quality of judicial processes index (0–18) 9.5 Total tax and contribution rate (% of profit) 75.8 Registering property (rank) 43 Postfiling index (0–100) not applicable Resolving insolvency (rank) 166 Score for registering property (0–100) 75.16 Score for resolving insolvency (0–100) 16.68 Procedures (number) 5 Time (years) 2.0 Time (days) 14 Cost (% of estate) 22.5 Cost (% of property value) 0.2 Recovery rate (cents on the dollar) 31.0 Quality of land administration index (0–30) 12.5 Strength of insolvency framework index (0–16) 0.0 PANAMA Latin America & Caribbean GNI per capita (US$) 13,100 Ease of doing business rank (1–190) 79 Ease of doing business score (0–100) 66.12 Population 4,098,587 Starting a business (rank) 48 Getting credit (rank) 22 Trading across borders (rank) 57 Score for starting a business (0–100) 92.07 Score for getting credit (0–100) 80.00 Score for trading across borders (0–100) 85.47 Procedures (number) 5 Strength of legal rights index (0–12) 8 Time to export Time (days) 6 Depth of credit information index (0–8) 8 Documentary compliance (hours) 6 Cost (% of income per capita) 5.4 Credit bureau coverage (% of adults) 73.7 Border compliance (hours) 24 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 60 Dealing with construction permits (rank) 108 Protecting minority investors (rank) 99 Border compliance (US$) 270 Score for dealing with construction permits (0–100) 66.76 Score for protecting minority investors (0–100) 51.67 Time to import Procedures (number) 18 Extent of disclosure index (0–10) 4 Documentary compliance (hours) 6 Time (days) 105 Extent of director liability index (0–10) 4 Border compliance (hours) 24 Cost (% of warehouse value) 3.6 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 9.0 Extent of shareholder rights index (0–10) 8 Documentary compliance (US$) 50 Extent of ownership and control index (0–10) 1 Border compliance (US$) 490 Getting electricity (rank) 30 Extent of corporate transparency index (0–10) 6 Score for getting electricity (0–100) 86.65 Enforcing contracts (rank) 147 Procedures (number) 5  Paying taxes (rank) 174 Score for enforcing contracts (0–100) 47.11 Time (days) 35 Score for paying taxes (0–100) 46.68 Time (days) 790 Cost (% of income per capita) 15.7 Payments (number per year) 36 Cost (% of claim value) 38.0 Reliability of supply and transparency of tariffs index (0–8) 7 Time (hours per year) 408 Quality of judicial processes index (0–18) 7.0 Total tax and contribution rate (% of profit) 37.2 Registering property (rank) 81 Postfiling index (0–100) 12.84 Resolving insolvency (rank) 113 Score for registering property (0–100) 65.18 Score for resolving insolvency (0–100) 39.59 Procedures (number) 7 Time (years) 2.5 Time (days) 22.5 Cost (% of estate) 25.0 Cost (% of property value) 2.4 Recovery rate (cents on the dollar) 27.1 Quality of land administration index (0–30) 11.0 Strength of insolvency framework index (0–16) 8.0 PAPUA NEW GUINEA East Asia & Pacific GNI per capita (US$) 2,410 Ease of doing business rank (1–190) 108 Ease of doing business score (0–100) 60.12 Population 8,251,162 Starting a business (rank) 143 Getting credit (rank) 44 Trading across borders (rank) 140 Score for starting a business (0–100) 79.91 Score for getting credit (0–100) 70.00 Score for trading across borders (0–100) 60.47 Procedures (number) 6 Strength of legal rights index (0–12) 9 Time to export Time (days) 41 Depth of credit information index (0–8) 5 Documentary compliance (hours) 96 Cost (% of income per capita) 20.5 Credit bureau coverage (% of adults) 7.0 Border compliance (hours) 42 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 75 Dealing with construction permits (rank) 124  Protecting minority investors (rank) 89 Border compliance (US$) 660 Score for dealing with construction permits (0–100) 64.41 Score for protecting minority investors (0–100) 55.00 Time to import Procedures (number) 17 Extent of disclosure index (0–10) 5 Documentary compliance (hours) 120 Time (days) 217 Extent of director liability index (0–10) 5 Border compliance (hours) 72 Cost (% of warehouse value) 1.2 Ease of shareholder suits index (0–10) 9 Cost to import Building quality control index (0–15) 10.0 Extent of shareholder rights index (0–10) 8 Documentary compliance (US$) 85 Extent of ownership and control index (0–10) 2 Border compliance (US$) 790  Getting electricity (rank) 72 Extent of corporate transparency index (0–10) 4 Score for getting electricity (0–100) 78.03 Enforcing contracts (rank) 173 Procedures (number) 4  Paying taxes (rank) 111 Score for enforcing contracts (0–100) 36.21 Time (days) 66 Score for paying taxes (0–100) 68.70 Time (days) 591 Cost (% of income per capita) 27.6 Payments (number per year) 39 Cost (% of claim value) 110.3 Reliability of supply and transparency of tariffs index (0–8) 4 Time (hours per year) 203 Quality of judicial processes index (0–18) 8.5 Total tax and contribution rate (% of profit) 39.3  Registering property (rank) 121 Postfiling index (0–100) 77.35 Resolving insolvency (rank) 142 Score for registering property (0–100) 56.21 Score for resolving insolvency (0–100) 32.28 Procedures (number) 4 Time (years) 3.0 Time (days) 72 Cost (% of estate) 23.0 Cost (% of property value) 5.2 Recovery rate (cents on the dollar) 25.1 Quality of land administration index (0–30) 5.5 Strength of insolvency framework index (0–16) 6.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 196 DOING BUSINESS 2019  Reform making it easier to do business  Change making it more difficult to do business PARAGUAY Latin America & Caribbean GNI per capita (US$) 3,920 Ease of doing business rank (1–190) 113 Ease of doing business score (0–100) 59.40 Population 6,811,297 Starting a business (rank) 151 Getting credit (rank) 124  Trading across borders (rank) 127 Score for starting a business (0–100) 77.47 Score for getting credit (0–100) 40.00 Score for trading across borders (0–100) 65.10 Procedures (number) 7 Strength of legal rights index (0–12) 1 Time to export Time (days) 35 Depth of credit information index (0–8) 7 Documentary compliance (hours) 24 Cost (% of income per capita) 40.3 Credit bureau coverage (% of adults) 24.5 Border compliance (hours) 120 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 24.4 Cost to export Documentary compliance (US$) 120 Dealing with construction permits (rank) 79 Protecting minority investors (rank) 140 Border compliance (US$) 815 Score for dealing with construction permits (0–100) 70.51 Score for protecting minority investors (0–100) 41.67 Time to import Procedures (number) 14 Extent of disclosure index (0–10) 6 Documentary compliance (hours) 36 Time (days) 121 Extent of director liability index (0–10) 5 Border compliance (hours) 24 Cost (% of warehouse value) 1.6 Ease of shareholder suits index (0–10) 6 Cost to import Building quality control index (0–15) 8.0 Extent of shareholder rights index (0–10) 3 Documentary compliance (US$) 135 Extent of ownership and control index (0–10) 3 Border compliance (US$) 500  Getting electricity (rank) 101 Extent of corporate transparency index (0–10) 2 Score for getting electricity (0–100) 70.20 Enforcing contracts (rank) 91 Procedures (number) 5 Paying taxes (rank) 127 Score for enforcing contracts (0–100) 57.92 Time (days) 67 Score for paying taxes (0–100) 63.73 Time (days) 606 Cost (% of income per capita) 165.5 Payments (number per year) 20 Cost (% of claim value) 30.0 Reliability of supply and transparency of tariffs index (0–8) 3 Time (hours per year) 378 Quality of judicial processes index (0–18) 8.5 Total tax and contribution rate (% of profit) 35.0 Registering property (rank) 74 Postfiling index (0–100) 46.56 Resolving insolvency (rank) 103 Score for registering property (0–100) 66.12 Score for resolving insolvency (0–100) 41.31 Procedures (number) 6 Time (years) 3.9 Time (days) 46 Cost (% of estate) 9.0 Cost (% of property value) 1.8 Recovery rate (cents on the dollar) 21.6 Quality of land administration index (0–30) 12.0 Strength of insolvency framework index (0–16) 9.5 PERU Latin America & Caribbean GNI per capita (US$) 5,970 Ease of doing business rank (1–190) 68 Ease of doing business score (0–100) 68.83 Population 32,165,485  Starting a business (rank) 125 Getting credit (rank) 32 Trading across borders (rank) 110 Score for starting a business (0–100) 82.44 Score for getting credit (0–100) 75.00 Score for trading across borders (0–100) 68.22 Procedures (number) 8 Strength of legal rights index (0–12) 7 Time to export Time (days) 24.5 Depth of credit information index (0–8) 8 Documentary compliance (hours) 48 Cost (% of income per capita) 9.9 Credit bureau coverage (% of adults) 100.0 Border compliance (hours) 48 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 38.2 Cost to export Documentary compliance (US$) 50  Dealing with construction permits (rank) 54 Protecting minority investors (rank) 51 Border compliance (US$) 630 Score for dealing with construction permits (0–100) 73.58 Score for protecting minority investors (0–100) 63.33 Time to import Procedures (number) 15 Extent of disclosure index (0–10) 9 Documentary compliance (hours) 72 Time (days) 187 Extent of director liability index (0–10) 6 Border compliance (hours) 72 Cost (% of warehouse value) 1.2 Ease of shareholder suits index (0–10) 6 Cost to import Building quality control index (0–15) 13.0 Extent of shareholder rights index (0–10) 8 Documentary compliance (US$) 80 Extent of ownership and control index (0–10) 3 Border compliance (US$) 700 Getting electricity (rank) 67 Extent of corporate transparency index (0–10) 6 Score for getting electricity (0–100) 79.02 Enforcing contracts (rank) 70 Procedures (number) 5 Paying taxes (rank) 120 Score for enforcing contracts (0–100) 60.70 Time (days) 67 Score for paying taxes (0–100) 65.37 Time (days) 426 Cost (% of income per capita) 348.4 Payments (number per year) 9 Cost (% of claim value) 35.7 Reliability of supply and transparency of tariffs index (0–8) 6 Time (hours per year) 260 Quality of judicial processes index (0–18) 8.5 Total tax and contribution rate (% of profit) 36.8 Registering property (rank) 45 Postfiling index (0–100) 19.24 Resolving insolvency (rank) 88 Score for registering property (0–100) 74.89 Score for resolving insolvency (0–100) 45.72 Procedures (number) 5 Time (years) 3.1 Time (days) 7.5 Cost (% of estate) 7.0 Cost (% of property value) 3.3 Recovery rate (cents on the dollar) 29.8 Quality of land administration index (0–30) 17.5 Strength of insolvency framework index (0–16) 9.5 PHILIPPINES East Asia & Pacific GNI per capita (US$) 3,660 Ease of doing business rank (1–190) 124 Ease of doing business score (0–100) 57.68 Population 104,918,090  Starting a business (rank) 166 Getting credit (rank) 184  Trading across borders (rank) 104 Score for starting a business (0–100) 71.97 Score for getting credit (0–100) 5.00 Score for trading across borders (0–100) 69.90 Procedures (number) 13 Strength of legal rights index (0–12) 1 Time to export Time (days) 31 Depth of credit information index (0–8) 0 Documentary compliance (hours) 36 Cost (% of income per capita) 20.3 Credit bureau coverage (% of adults) 2.7 Border compliance (hours) 42 Minimum capital (% of income per capita) 2.8 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 53  Dealing with construction permits (rank) 94  Protecting minority investors (rank) 132 Border compliance (US$) 456 Score for dealing with construction permits (0–100) 68.58 Score for protecting minority investors (0–100) 43.33 Time to import Procedures (number) 23 Extent of disclosure index (0–10) 2 Documentary compliance (hours) 96 Time (days) 122 Extent of director liability index (0–10) 3 Border compliance (hours) 120 Cost (% of warehouse value) 2.5 Ease of shareholder suits index (0–10) 7 Cost to import Building quality control index (0–15) 13.0 Extent of shareholder rights index (0–10) 1 Documentary compliance (US$) 50 Extent of ownership and control index (0–10) 6 Border compliance (US$) 580 Getting electricity (rank) 29 Extent of corporate transparency index (0–10) 7 Score for getting electricity (0–100) 87.45 Enforcing contracts (rank) 151 Procedures (number) 4 Paying taxes (rank) 94 Score for enforcing contracts (0–100) 45.96 Time (days) 37 Score for paying taxes (0–100) 71.80 Time (days) 962 Cost (% of income per capita) 21.7 Payments (number per year) 14 Cost (% of claim value) 31.0 Reliability of supply and transparency of tariffs index (0–8) 6 Time (hours per year) 181 Quality of judicial processes index (0–18) 7.5 Total tax and contribution rate (% of profit) 42.9 Registering property (rank) 116 Postfiling index (0–100) 50.00 Resolving insolvency (rank) 63 Score for registering property (0–100) 57.56 Score for resolving insolvency (0–100) 55.22 Procedures (number) 9 Time (years) 2.7 Time (days) 35 Cost (% of estate) 32.0 Cost (% of property value) 4.3 Recovery rate (cents on the dollar) 21.3 Quality of land administration index (0–30) 12.5 Strength of insolvency framework index (0–16) 14.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 197  Reform making it easier to do business  Change making it more difficult to do business POLAND OECD high income GNI per capita (US$) 12,710 Ease of doing business rank (1–190) 33 Ease of doing business score (0–100) 76.95 Population 37,975,841 Starting a business (rank) 121 Getting credit (rank) 32 Trading across borders (rank) 1 Score for starting a business (0–100) 82.85 Score for getting credit (0–100) 75.00 Score for trading across borders (0–100) 100.00 Procedures (number) 5 Strength of legal rights index (0–12) 7 Time to export Time (days) 37 Depth of credit information index (0–8) 8 Documentary compliance (hours) 1 Cost (% of income per capita) 11.8 Credit bureau coverage (% of adults) 98.1 Border compliance (hours) 0 Minimum capital (% of income per capita) 10.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 0 Dealing with construction permits (rank) 40 Protecting minority investors (rank) 57 Border compliance (US$) 0 Score for dealing with construction permits (0–100) 75.18 Score for protecting minority investors (0–100) 61.67 Time to import Procedures (number) 12 Extent of disclosure index (0–10) 7 Documentary compliance (hours) 1 Time (days) 153 Extent of director liability index (0–10) 2 Border compliance (hours) 0 Cost (% of warehouse value) 0.3 Ease of shareholder suits index (0–10) 9 Cost to import Building quality control index (0–15) 10.0 Extent of shareholder rights index (0–10) 6 Documentary compliance (US$) 0 Extent of ownership and control index (0–10) 5 Border compliance (US$) 0 Getting electricity (rank) 58 Extent of corporate transparency index (0–10) 8 Score for getting electricity (0–100) 81.35  Enforcing contracts (rank) 53 Procedures (number) 4  Paying taxes (rank) 69 Score for enforcing contracts (0–100) 64.36 Time (days) 122 Score for paying taxes (0–100) 76.49 Time (days) 685 Cost (% of income per capita) 17.3 Payments (number per year) 7 Cost (% of claim value) 19.4 Reliability of supply and transparency of tariffs index (0–8) 7 Time (hours per year) 334 Quality of judicial processes index (0–18) 11.0 Total tax and contribution rate (% of profit) 40.7 Registering property (rank) 41 Postfiling index (0–100) 77.36 Resolving insolvency (rank) 25 Score for registering property (0–100) 76.09 Score for resolving insolvency (0–100) 76.48 Procedures (number) 6 Time (years) 3.0 Time (days) 33 Cost (% of estate) 15.0 Cost (% of property value) 0.3 Recovery rate (cents on the dollar) 60.8 Quality of land administration index (0–30) 19.0 Strength of insolvency framework index (0–16) 14.0 PORTUGAL OECD high income GNI per capita (US$) 19,820 Ease of doing business rank (1–190) 34 Ease of doing business score (0–100) 76.55 Population 10,293,718 Starting a business (rank) 57 Getting credit (rank) 112 Trading across borders (rank) 1 Score for starting a business (0–100) 90.89 Score for getting credit (0–100) 45.00 Score for trading across borders (0–100) 100.00 Procedures (number) 6 Strength of legal rights index (0–12) 2 Time to export Time (days) 6.5 Depth of credit information index (0–8) 7 Documentary compliance (hours) 1 Cost (% of income per capita) 2.0 Credit bureau coverage (% of adults) 7.9 Border compliance (hours) 0 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 100.0 Cost to export Documentary compliance (US$) 0 Dealing with construction permits (rank) 60 Protecting minority investors (rank) 64 Border compliance (US$) 0 Score for dealing with construction permits (0–100) 73.17 Score for protecting minority investors (0–100) 60.00 Time to import Procedures (number) 14 Extent of disclosure index (0–10) 6 Documentary compliance (hours) 1 Time (days) 160 Extent of director liability index (0–10) 5 Border compliance (hours) 0 Cost (% of warehouse value) 1.2 Ease of shareholder suits index (0–10) 7 Cost to import Building quality control index (0–15) 11.0 Extent of shareholder rights index (0–10) 4 Documentary compliance (US$) 0 Extent of ownership and control index (0–10) 6 Border compliance (US$) 0 Getting electricity (rank) 32 Extent of corporate transparency index (0–10) 8 Score for getting electricity (0–100) 86.45 Enforcing contracts (rank) 35 Procedures (number) 5 Paying taxes (rank) 39 Score for enforcing contracts (0–100) 67.91 Time (days) 65 Score for paying taxes (0–100) 83.75 Time (days) 755 Cost (% of income per capita) 34.5 Payments (number per year) 8 Cost (% of claim value) 17.2 Reliability of supply and transparency of tariffs index (0–8) 8 Time (hours per year) 243 Quality of judicial processes index (0–18) 13.5 Total tax and contribution rate (% of profit) 39.8  Registering property (rank) 36 Postfiling index (0–100) 92.71 Resolving insolvency (rank) 16 Score for registering property (0–100) 78.36 Score for resolving insolvency (0–100) 80.01 Procedures (number) 1 Time (years) 3.0 Time (days) 10 Cost (% of estate) 9.0 Cost (% of property value) 7.3 Recovery rate (cents on the dollar) 64.5 Quality of land administration index (0–30) 20.0 Strength of insolvency framework index (0–16) 14.5 PUERTO RICO (U.S.) Latin America & Caribbean GNI per capita (US$) 19,269 Ease of doing business rank (1–190) 64 Ease of doing business score (0–100) 69.46 Population 3,337,177 Starting a business (rank) 53 Getting credit (rank) 3 Trading across borders (rank) 67 Score for starting a business (0–100) 91.23 Score for getting credit (0–100) 95.00 Score for trading across borders (0–100) 81.86 Procedures (number) 6 Strength of legal rights index (0–12) 12 Time to export Time (days) 5.5 Depth of credit information index (0–8) 7 Documentary compliance (hours) 2 Cost (% of income per capita) 1.3 Credit bureau coverage (% of adults) 100.0 Border compliance (hours) 48 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 75 Dealing with construction permits (rank) 141 Protecting minority investors (rank) 110 Border compliance (US$) 386 Score for dealing with construction permits (0–100) 59.38 Score for protecting minority investors (0–100) 50.00 Time to import Procedures (number) 22 Extent of disclosure index (0–10) 7 Documentary compliance (hours) 2 Time (days) 165 Extent of director liability index (0–10) 6 Border compliance (hours) 48 Cost (% of warehouse value) 6.9 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 12.0 Extent of shareholder rights index (0–10) 1 Documentary compliance (US$) 75 Extent of ownership and control index (0–10) 2 Border compliance (US$) 386 Getting electricity (rank) 88 Extent of corporate transparency index (0–10) 6 Score for getting electricity (0–100) 73.43  Enforcing contracts (rank) 63 Procedures (number) 5 Paying taxes (rank) 162 Score for enforcing contracts (0–100) 61.82 Time (days) 32 Score for paying taxes (0–100) 52.42 Time (days) 630 Cost (% of income per capita) 351.9 Payments (number per year) 16 Cost (% of claim value) 30.2 Reliability of supply and transparency of tariffs index (0–8) 3 Time (hours per year) 218 Quality of judicial processes index (0–18) 11.0 Total tax and contribution rate (% of profit) 63.4 Registering property (rank) 159 Postfiling index (0–100) 13.76 Resolving insolvency (rank) 10 Score for registering property (0–100) 46.14 Score for resolving insolvency (0–100) 83.32 Procedures (number) 8 Time (years) 2.5 Time (days) 191 Cost (% of estate) 11.0 Cost (% of property value) 1.7 Recovery rate (cents on the dollar) 67.7 Quality of land administration index (0–30) 13.5 Strength of insolvency framework index (0–16) 15.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 198 DOING BUSINESS 2019  Reform making it easier to do business  Change making it more difficult to do business QATAR Middle East & North Africa GNI per capita (US$) 61,070 Ease of doing business rank (1–190) 83 Ease of doing business score (0–100) 65.89 Population 2,639,211  Starting a business (rank) 84  Getting credit (rank) 124 Trading across borders (rank) 97 Score for starting a business (0–100) 87.67 Score for getting credit (0–100) 40.00 Score for trading across borders (0–100) 71.51 Procedures (number) 7.5 Strength of legal rights index (0–12) 1 Time to export Time (days) 8 Depth of credit information index (0–8) 7 Documentary compliance (hours) 10 Cost (% of income per capita) 7.1 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 25 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 28.2 Cost to export Documentary compliance (US$) 150 Dealing with construction permits (rank) 20 Protecting minority investors (rank) 178 Border compliance (US$) 382 Score for dealing with construction permits (0–100) 79.16 Score for protecting minority investors (0–100) 28.33 Time to import Procedures (number) 16 Extent of disclosure index (0–10) 2 Documentary compliance (hours) 72 Time (days) 58 Extent of director liability index (0–10) 2 Border compliance (hours) 48 Cost (% of warehouse value) 2.0 Ease of shareholder suits index (0–10) 2 Cost to import Building quality control index (0–15) 12.0 Extent of shareholder rights index (0–10) 4 Documentary compliance (US$) 290 Extent of ownership and control index (0–10) 2 Border compliance (US$) 558 Getting electricity (rank) 69 Extent of corporate transparency index (0–10) 5 Score for getting electricity (0–100) 78.59 Enforcing contracts (rank) 122 Procedures (number) 4 Paying taxes (rank) 2 Score for enforcing contracts (0–100) 52.79 Time (days) 90 Score for paying taxes (0–100) 99.44 Time (days) 570 Cost (% of income per capita) 12.5 Payments (number per year) 4 Cost (% of claim value) 21.6 Reliability of supply and transparency of tariffs index (0–8) 5 Time (hours per year) 41 Quality of judicial processes index (0–18) 3.5 Total tax and contribution rate (% of profit) 11.3 Registering property (rank) 20 Postfiling index (0–100) not applicable Resolving insolvency (rank) 120 Score for registering property (0–100) 83.27 Score for resolving insolvency (0–100) 38.12 Procedures (number) 6 Time (years) 2.8 Time (days) 12 Cost (% of estate) 22.0 Cost (% of property value) 0.3 Recovery rate (cents on the dollar) 30.2 Quality of land administration index (0–30) 24.5 Strength of insolvency framework index (0–16) 7.0 ROMANIA Europe & Central Asia GNI per capita (US$) 9,970 Ease of doing business rank (1–190) 52 Ease of doing business score (0–100) 72.30 Population 19,586,539  Starting a business (rank) 111 Getting credit (rank) 22 Trading across borders (rank) 1 Score for starting a business (0–100) 83.90 Score for getting credit (0–100) 80.00 Score for trading across borders (0–100) 100.00 Procedures (number) 6 Strength of legal rights index (0–12) 9 Time to export Time (days) 35 Depth of credit information index (0–8) 7 Documentary compliance (hours) 1 Cost (% of income per capita) 0.4 Credit bureau coverage (% of adults) 55.7 Border compliance (hours) 0 Minimum capital (% of income per capita) 0.5 Credit registry coverage (% of adults) 18.3 Cost to export Documentary compliance (US$) 0 Dealing with construction permits (rank) 146 Protecting minority investors (rank) 64 Border compliance (US$) 0 Score for dealing with construction permits (0–100) 58.20 Score for protecting minority investors (0–100) 60.00 Time to import Procedures (number) 24 Extent of disclosure index (0–10) 9 Documentary compliance (hours) 1 Time (days) 260 Extent of director liability index (0–10) 4 Border compliance (hours) 0 Cost (% of warehouse value) 2.1 Ease of shareholder suits index (0–10) 5 Cost to import Building quality control index (0–15) 13.0 Extent of shareholder rights index (0–10) 6 Documentary compliance (US$) 0 Extent of ownership and control index (0–10) 5 Border compliance (US$) 0 Getting electricity (rank) 154 Extent of corporate transparency index (0–10) 7 Score for getting electricity (0–100) 53.53 Enforcing contracts (rank) 17 Procedures (number) 9 Paying taxes (rank) 49 Score for enforcing contracts (0–100) 72.25 Time (days) 174 Score for paying taxes (0–100) 80.30 Time (days) 512 Cost (% of income per capita) 449.7 Payments (number per year) 14 Cost (% of claim value) 25.8 Reliability of supply and transparency of tariffs index (0–8) 7 Time (hours per year) 163 Quality of judicial processes index (0–18) 14.0 Total tax and contribution rate (% of profit) 40.0 Registering property (rank) 44 Postfiling index (0–100) 76.82 Resolving insolvency (rank) 52 Score for registering property (0–100) 74.96 Score for resolving insolvency (0–100) 59.87 Procedures (number) 6 Time (years) 3.3 Time (days) 14.5 Cost (% of estate) 10.5 Cost (% of property value) 1.3 Recovery rate (cents on the dollar) 35.8 Quality of land administration index (0–30) 17.0 Strength of insolvency framework index (0–16) 13.0 RUSSIAN FEDERATION Europe & Central Asia GNI per capita (US$) 9,232 Ease of doing business rank (1–190) 31 Ease of doing business score (0–100) 77.37 Population 144,495,044 Starting a business (rank) 32 Getting credit (rank) 22  Trading across borders (rank) 99 Score for starting a business (0–100) 93.04 Score for getting credit (0–100) 80.00 Score for trading across borders (0–100) 71.06 Procedures (number) 4 Strength of legal rights index (0–12) 9 Time to export Time (days) 10.1 Depth of credit information index (0–8) 7 Documentary compliance (hours) 25.4 Cost (% of income per capita) 1.1 Credit bureau coverage (% of adults) 88.0 Border compliance (hours) 66 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 92  Dealing with construction permits (rank) 48 Protecting minority investors (rank) 57 Border compliance (US$) 580 Score for dealing with construction permits (0–100) 74.61 Score for protecting minority investors (0–100) 61.67 Time to import Procedures (number) 15.1 Extent of disclosure index (0–10) 6 Documentary compliance (hours) 42.5 Time (days) 193.8 Extent of director liability index (0–10) 2 Border compliance (hours) 30 Cost (% of warehouse value) 1.2 Ease of shareholder suits index (0–10) 7 Cost to import Building quality control index (0–15) 14.0 Extent of shareholder rights index (0–10) 9 Documentary compliance (US$) 152.5 Extent of ownership and control index (0–10) 5 Border compliance (US$) 587.5  Getting electricity (rank) 12 Extent of corporate transparency index (0–10) 8 Score for getting electricity (0–100) 94.00 Enforcing contracts (rank) 18 Procedures (number) 2  Paying taxes (rank) 53 Score for enforcing contracts (0–100) 72.18 Time (days) 73 Score for paying taxes (0–100) 79.77 Time (days) 337 Cost (% of income per capita) 5.7 Payments (number per year) 7 Cost (% of claim value) 16.5 Reliability of supply and transparency of tariffs index (0–8) 8 Time (hours per year) 168 Quality of judicial processes index (0–18) 9.5 Total tax and contribution rate (% of profit) 46.3 Registering property (rank) 12 Postfiling index (0–100) 73.14 Resolving insolvency (rank) 55 Score for registering property (0–100) 88.74 Score for resolving insolvency (0–100) 58.61 Procedures (number) 4 Time (years) 2.0 Time (days) 13 Cost (% of estate) 9.0 Cost (% of property value) 0.1 Recovery rate (cents on the dollar) 42.1 Quality of land administration index (0–30) 26.0 Strength of insolvency framework index (0–16) 11.5 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 199  Reform making it easier to do business  Change making it more difficult to do business RWANDA Sub-Saharan Africa GNI per capita (US$) 720 Ease of doing business rank (1–190) 29 Ease of doing business score (0–100) 77.88 Population 12,208,407  Starting a business (rank) 51  Getting credit (rank) 3  Trading across borders (rank) 88 Score for starting a business (0–100) 91.39 Score for getting credit (0–100) 95.00 Score for trading across borders (0–100) 74.98 Procedures (number) 5 Strength of legal rights index (0–12) 11 Time to export Time (days) 4 Depth of credit information index (0–8) 8 Documentary compliance (hours) 30 Cost (% of income per capita) 14.8 Credit bureau coverage (% of adults) 20.1 Border compliance (hours) 83 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 9.2 Cost to export Documentary compliance (US$) 110 Dealing with construction permits (rank) 106 Protecting minority investors (rank) 14 Border compliance (US$) 183 Score for dealing with construction permits (0–100) 67.01 Score for protecting minority investors (0–100) 76.67 Time to import Procedures (number) 15 Extent of disclosure index (0–10) 8 Documentary compliance (hours) 48 Time (days) 113 Extent of director liability index (0–10) 9 Border compliance (hours) 74 Cost (% of warehouse value) 12.0 Ease of shareholder suits index (0–10) 5 Cost to import Building quality control index (0–15) 14.0 Extent of shareholder rights index (0–10) 8 Documentary compliance (US$) 121 Extent of ownership and control index (0–10) 9 Border compliance (US$) 282  Getting electricity (rank) 68 Extent of corporate transparency index (0–10) 7 Score for getting electricity (0–100) 78.72  Enforcing contracts (rank) 78 Procedures (number) 4 Paying taxes (rank) 35 Score for enforcing contracts (0–100) 59.54 Time (days) 30 Score for paying taxes (0–100) 84.55 Time (days) 230 Cost (% of income per capita) 2,083.3 Payments (number per year) 8 Cost (% of claim value) 82.7 Reliability of supply and transparency of tariffs index (0–8) 5 Time (hours per year) 95.5 Quality of judicial processes index (0–18) 14.5 Total tax and contribution rate (% of profit) 33.2  Registering property (rank) 2 Postfiling index (0–100) 63.68  Resolving insolvency (rank) 58 Score for registering property (0–100) 93.70 Score for resolving insolvency (0–100) 57.20 Procedures (number) 3 Time (years) 2.5 Time (days) 7 Cost (% of estate) 29.0 Cost (% of property value) 0.1 Recovery rate (cents on the dollar) 19.2 Quality of land administration index (0–30) 28.5 Strength of insolvency framework index (0–16) 15.0 SAMOA East Asia & Pacific GNI per capita (US$) 4,100 Ease of doing business rank (1–190) 90 Ease of doing business score (0–100) 63.77 Population 196,440 Starting a business (rank) 41 Getting credit (rank) 112 Trading across borders (rank) 151 Score for starting a business (0–100) 92.56 Score for getting credit (0–100) 45.00 Score for trading across borders (0–100) 57.81 Procedures (number) 4 Strength of legal rights index (0–12) 9 Time to export Time (days) 9 Depth of credit information index (0–8) 0 Documentary compliance (hours) 24 Cost (% of income per capita) 7.2 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 51 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 180 Dealing with construction permits (rank) 90 Protecting minority investors (rank) 83 Border compliance (US$) 1,400 Score for dealing with construction permits (0–100) 68.70 Score for protecting minority investors (0–100) 56.67 Time to import Procedures (number) 18 Extent of disclosure index (0–10) 5 Documentary compliance (hours) 25 Time (days) 58 Extent of director liability index (0–10) 6 Border compliance (hours) 84 Cost (% of warehouse value) 0.8 Ease of shareholder suits index (0–10) 9 Cost to import Building quality control index (0–15) 6.0 Extent of shareholder rights index (0–10) 8 Documentary compliance (US$) 230 Extent of ownership and control index (0–10) 3 Border compliance (US$) 900 Getting electricity (rank) 65 Extent of corporate transparency index (0–10) 3 Score for getting electricity (0–100) 79.70 Enforcing contracts (rank) 86 Procedures (number) 4 Paying taxes (rank) 74 Score for enforcing contracts (0–100) 58.59 Time (days) 34 Score for paying taxes (0–100) 75.71 Time (days) 455 Cost (% of income per capita) 615.1 Payments (number per year) 37 Cost (% of claim value) 24.4 Reliability of supply and transparency of tariffs index (0–8) 4 Time (hours per year) 224 Quality of judicial processes index (0–18) 5.5 Total tax and contribution rate (% of profit) 19.3 Registering property (rank) 65 Postfiling index (0–100) 86.55 Resolving insolvency (rank) 140 Score for registering property (0–100) 69.51 Score for resolving insolvency (0–100) 33.45 Procedures (number) 5 Time (years) 2.0 Time (days) 15 Cost (% of estate) 38.0 Cost (% of property value) 3.8 Recovery rate (cents on the dollar) 18.6 Quality of land administration index (0–30) 13.0 Strength of insolvency framework index (0–16) 7.5 SAN MARINO Europe & Central Asia GNI per capita (US$) 48,211 Ease of doing business rank (1–190) 88 Ease of doing business score (0–100) 64.74 Population 33,400 Starting a business (rank) 113  Getting credit (rank) 144 Trading across borders (rank) 20 Score for starting a business (0–100) 83.71 Score for getting credit (0–100) 30.00 Score for trading across borders (0–100) 97.48 Procedures (number) 8 Strength of legal rights index (0–12) 1 Time to export Time (days) 12.5 Depth of credit information index (0–8) 5 Documentary compliance (hours) 1 Cost (% of income per capita) 9.0 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 0 Minimum capital (% of income per capita) 29.8 Credit registry coverage (% of adults) 80.1 Cost to export Documentary compliance (US$) 0 Dealing with construction permits (rank) 72 Protecting minority investors (rank) 177 Border compliance (US$) 0 Score for dealing with construction permits (0–100) 71.33 Score for protecting minority investors (0–100) 30.00 Time to import Procedures (number) 15 Extent of disclosure index (0–10) 3 Documentary compliance (hours) 3 Time (days) 145.5 Extent of director liability index (0–10) 2 Border compliance (hours) 4 Cost (% of warehouse value) 5.4 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 13.0 Extent of shareholder rights index (0–10) 3 Documentary compliance (US$) 100 Extent of ownership and control index (0–10) 1 Border compliance (US$) 50 Getting electricity (rank) 18 Extent of corporate transparency index (0–10) 1 Score for getting electricity (0–100) 90.63 Enforcing contracts (rank) 82 Procedures (number) 3 Paying taxes (rank) 42 Score for enforcing contracts (0–100) 59.25 Time (days) 45 Score for paying taxes (0–100) 82.32 Time (days) 575 Cost (% of income per capita) 59.0 Payments (number per year) 18 Cost (% of claim value) 13.9 Reliability of supply and transparency of tariffs index (0–8) 6 Time (hours per year) 52 Quality of judicial processes index (0–18) 5.5 Total tax and contribution rate (% of profit) 35.4  Registering property (rank) 101 Postfiling index (0–100) 67.80 Resolving insolvency (rank) 105 Score for registering property (0–100) 61.52 Score for resolving insolvency (0–100) 41.19 Procedures (number) 9 Time (years) 2.3 Time (days) 42.5 Cost (% of estate) 5.0 Cost (% of property value) 6.6 Recovery rate (cents on the dollar) 50.4 Quality of land administration index (0–30) 23.0 Strength of insolvency framework index (0–16) 4.5 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 200 DOING BUSINESS 2019  Reform making it easier to do business  Change making it more difficult to do business SÃO TOMÉ AND PRÍNCIPE Sub-Saharan Africa GNI per capita (US$) 1,770 Ease of doing business rank (1–190) 170 Ease of doing business score (0–100) 45.14 Population 204,327 Starting a business (rank) 148 Getting credit (rank) 161 Trading across borders (rank) 122 Score for starting a business (0–100) 78.32 Score for getting credit (0–100) 25.00 Score for trading across borders (0–100) 66.03 Procedures (number) 6 Strength of legal rights index (0–12) 0 Time to export Time (days) 7 Depth of credit information index (0–8) 5 Documentary compliance (hours) 46 Cost (% of income per capita) 12.3 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 83 Minimum capital (% of income per capita) 178.5 Credit registry coverage (% of adults) 17.2 Cost to export Documentary compliance (US$) 194 Dealing with construction permits (rank) 111 Protecting minority investors (rank) 188 Border compliance (US$) 426 Score for dealing with construction permits (0–100) 66.64 Score for protecting minority investors (0–100) 21.67 Time to import Procedures (number) 16 Extent of disclosure index (0–10) 3 Documentary compliance (hours) 17 Time (days) 67 Extent of director liability index (0–10) 1 Border compliance (hours) 150 Cost (% of warehouse value) 2.2 Ease of shareholder suits index (0–10) 6 Cost to import Building quality control index (0–15) 5.0 Extent of shareholder rights index (0–10) 2 Documentary compliance (US$) 75 Extent of ownership and control index (0–10) 0 Border compliance (US$) 406 Getting electricity (rank) 125 Extent of corporate transparency index (0–10) 1 Score for getting electricity (0–100) 62.00  Enforcing contracts (rank) 185 Procedures (number) 4 Paying taxes (rank) 135 Score for enforcing contracts (0–100) 28.84 Time (days) 89 Score for paying taxes (0–100) 61.80 Time (days) 1,185 Cost (% of income per capita) 362.3 Payments (number per year) 46 Cost (% of claim value) 45.6 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 424 Quality of judicial processes index (0–18) 4.5 Total tax and contribution rate (% of profit) 37.0 Registering property (rank) 173 Postfiling index (0–100) 92.20 Resolving insolvency (rank) 168 Score for registering property (0–100) 41.08 Score for resolving insolvency (0–100) 0.00 Procedures (number) 8 Time (years) no practice Time (days) 52 Cost (% of estate) no practice Cost (% of property value) 10.2 Recovery rate (cents on the dollar) 0.0 Quality of land administration index (0–30) 4.5 Strength of insolvency framework index (0–16) 0.0 SAUDI ARABIA Middle East & North Africa GNI per capita (US$) 20,080 Ease of doing business rank (1–190) 92 Ease of doing business score (0–100) 63.50 Population 32,938,213 Starting a business (rank) 141 Getting credit (rank) 112  Trading across borders (rank) 158 Score for starting a business (0–100) 80.07 Score for getting credit (0–100) 45.00 Score for trading across borders (0–100) 54.31 Procedures (number) 11 Strength of legal rights index (0–12) 1 Time to export Time (days) 18 Depth of credit information index (0–8) 8 Documentary compliance (hours) 60 Cost (% of income per capita) 6.6 Credit bureau coverage (% of adults) 63.2 Border compliance (hours) 50 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 105 Dealing with construction permits (rank) 36  Protecting minority investors (rank) 7 Border compliance (US$) 363 Score for dealing with construction permits (0–100) 75.71 Score for protecting minority investors (0–100) 80.00 Time to import Procedures (number) 17 Extent of disclosure index (0–10) 9 Documentary compliance (hours) 90 Time (days) 91.5 Extent of director liability index (0–10) 9 Border compliance (hours) 228 Cost (% of warehouse value) 2.1 Ease of shareholder suits index (0–10) 4 Cost to import Building quality control index (0–15) 12.0 Extent of shareholder rights index (0–10) 8 Documentary compliance (US$) 390 Extent of ownership and control index (0–10) 8 Border compliance (US$) 779  Getting electricity (rank) 64 Extent of corporate transparency index (0–10) 10 Score for getting electricity (0–100) 79.89  Enforcing contracts (rank) 59 Procedures (number) 5 Paying taxes (rank) 78 Score for enforcing contracts (0–100) 63.41 Time (days) 68 Score for paying taxes (0–100) 75.00 Time (days) 575 Cost (% of income per capita) 31.2 Payments (number per year) 3 Cost (% of claim value) 27.5 Reliability of supply and transparency of tariffs index (0–8) 6 Time (hours per year) 39 Quality of judicial processes index (0–18) 10.5 Total tax and contribution rate (% of profit) 15.7 Registering property (rank) 24 Postfiling index (0–100) 0.00 Resolving insolvency (rank) 168 Score for registering property (0–100) 81.61 Score for resolving insolvency (0–100) 0.00 Procedures (number) 2 Time (years) no practice Time (days) 1.5 Cost (% of estate) no practice Cost (% of property value) 0.0 Recovery rate (cents on the dollar) 0.0 Quality of land administration index (0–30) 10.5 Strength of insolvency framework index (0–16) 0.0 SENEGAL Sub-Saharan Africa GNI per capita (US$) 950 Ease of doing business rank (1–190) 141 Ease of doing business score (0–100) 54.15 Population 15,850,567 Starting a business (rank) 64 Getting credit (rank) 144 Trading across borders (rank) 139 Score for starting a business (0–100) 89.94 Score for getting credit (0–100) 30.00 Score for trading across borders (0–100) 60.85 Procedures (number) 4 Strength of legal rights index (0–12) 6 Time to export Time (days) 6 Depth of credit information index (0–8) 0 Documentary compliance (hours) 26 Cost (% of income per capita) 32.0 Credit bureau coverage (% of adults) 2.7 Border compliance (hours) 61 Minimum capital (% of income per capita) 4.3 Credit registry coverage (% of adults) 0.7 Cost to export Documentary compliance (US$) 96 Dealing with construction permits (rank) 140 Protecting minority investors (rank) 140 Border compliance (US$) 547 Score for dealing with construction permits (0–100) 59.60 Score for protecting minority investors (0–100) 41.67 Time to import Procedures (number) 14 Extent of disclosure index (0–10) 7 Documentary compliance (hours) 72 Time (days) 177 Extent of director liability index (0–10) 1 Border compliance (hours) 53 Cost (% of warehouse value) 9.8 Ease of shareholder suits index (0–10) 6 Cost to import Building quality control index (0–15) 10.0 Extent of shareholder rights index (0–10) 4 Documentary compliance (US$) 545 Extent of ownership and control index (0–10) 3 Border compliance (US$) 702 Getting electricity (rank) 127 Extent of corporate transparency index (0–10) 4 Score for getting electricity (0–100) 61.37  Enforcing contracts (rank) 142 Procedures (number) 6 Paying taxes (rank) 171 Score for enforcing contracts (0–100) 48.15 Time (days) 75 Score for paying taxes (0–100) 48.08 Time (days) 740 Cost (% of income per capita) 3,419.7 Payments (number per year) 58 Cost (% of claim value) 36.4 Reliability of supply and transparency of tariffs index (0–8) 5 Time (hours per year) 441 Quality of judicial processes index (0–18) 6.5 Total tax and contribution rate (% of profit) 45.1  Registering property (rank) 118 Postfiling index (0–100) 71.81 Resolving insolvency (rank) 94 Score for registering property (0–100) 57.47 Score for resolving insolvency (0–100) 44.33 Procedures (number) 5 Time (years) 3.0 Time (days) 41 Cost (% of estate) 20.0 Cost (% of property value) 7.6 Recovery rate (cents on the dollar) 30.1 Quality of land administration index (0–30) 10.0 Strength of insolvency framework index (0–16) 9.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 201  Reform making it easier to do business  Change making it more difficult to do business SERBIA Europe & Central Asia GNI per capita (US$) 5,180 Ease of doing business rank (1–190) 48 Ease of doing business score (0–100) 73.49 Population 7,022,268 Starting a business (rank) 40 Getting credit (rank) 60 Trading across borders (rank) 23 Score for starting a business (0–100) 92.59 Score for getting credit (0–100) 65.00 Score for trading across borders (0–100) 96.64 Procedures (number) 5 Strength of legal rights index (0–12) 6 Time to export Time (days) 5.5 Depth of credit information index (0–8) 7 Documentary compliance (hours) 2 Cost (% of income per capita) 2.2 Credit bureau coverage (% of adults) 100.0 Border compliance (hours) 4 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 35  Dealing with construction permits (rank) 11 Protecting minority investors (rank) 83 Border compliance (US$) 47 Score for dealing with construction permits (0–100) 84.42 Score for protecting minority investors (0–100) 56.67 Time to import Procedures (number) 11 Extent of disclosure index (0–10) 4 Documentary compliance (hours) 3 Time (days) 106 Extent of director liability index (0–10) 6 Border compliance (hours) 4 Cost (% of warehouse value) 1.7 Ease of shareholder suits index (0–10) 5 Cost to import Building quality control index (0–15) 14.0 Extent of shareholder rights index (0–10) 6 Documentary compliance (US$) 35 Extent of ownership and control index (0–10) 7 Border compliance (US$) 52 Getting electricity (rank) 104 Extent of corporate transparency index (0–10) 6 Score for getting electricity (0–100) 70.01 Enforcing contracts (rank) 65 Procedures (number) 5 Paying taxes (rank) 79 Score for enforcing contracts (0–100) 61.41 Time (days) 125 Score for paying taxes (0–100) 74.75 Time (days) 635 Cost (% of income per capita) 212.1 Payments (number per year) 33 Cost (% of claim value) 40.8 Reliability of supply and transparency of tariffs index (0–8) 5 Time (hours per year) 225.5 Quality of judicial processes index (0–18) 13.0 Total tax and contribution rate (% of profit) 36.6 Registering property (rank) 55 Postfiling index (0–100) 91.09 Resolving insolvency (rank) 49 Score for registering property (0–100) 72.60 Score for resolving insolvency (0–100) 60.78 Procedures (number) 6 Time (years) 2.0 Time (days) 21 Cost (% of estate) 20.0 Cost (% of property value) 2.8 Recovery rate (cents on the dollar) 34.5 Quality of land administration index (0–30) 18.0 Strength of insolvency framework index (0–16) 13.5 SEYCHELLES Sub-Saharan Africa GNI per capita (US$) 14,180 Ease of doing business rank (1–190) 96 Ease of doing business score (0–100) 62.41 Population 95,843 Starting a business (rank) 145 Getting credit (rank) 134 Trading across borders (rank) 95 Score for starting a business (0–100) 78.65 Score for getting credit (0–100) 35.00 Score for trading across borders (0–100) 71.79 Procedures (number) 9 Strength of legal rights index (0–12) 2 Time to export Time (days) 32 Depth of credit information index (0–8) 5 Documentary compliance (hours) 44 Cost (% of income per capita) 13.4 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 82 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 66.3 Cost to export Documentary compliance (US$) 115 Dealing with construction permits (rank) 118 Protecting minority investors (rank) 110 Border compliance (US$) 332 Score for dealing with construction permits (0–100) 65.50 Score for protecting minority investors (0–100) 50.00 Time to import Procedures (number) 16 Extent of disclosure index (0–10) 4 Documentary compliance (hours) 33 Time (days) 138 Extent of director liability index (0–10) 8 Border compliance (hours) 97 Cost (% of warehouse value) 0.3 Ease of shareholder suits index (0–10) 5 Cost to import Building quality control index (0–15) 6.0 Extent of shareholder rights index (0–10) 4 Documentary compliance (US$) 93 Extent of ownership and control index (0–10) 5 Border compliance (US$) 341 Getting electricity (rank) 118 Extent of corporate transparency index (0–10) 4 Score for getting electricity (0–100) 64.30 Enforcing contracts (rank) 129 Procedures (number) 6 Paying taxes (rank) 31 Score for enforcing contracts (0–100) 51.25 Time (days) 77 Score for paying taxes (0–100) 84.72 Time (days) 915 Cost (% of income per capita) 377.7 Payments (number per year) 29 Cost (% of claim value) 15.4 Reliability of supply and transparency of tariffs index (0–8) 3 Time (hours per year) 85 Quality of judicial processes index (0–18) 6.5 Total tax and contribution rate (% of profit) 30.1 Registering property (rank) 62 Postfiling index (0–100) 93.42 Resolving insolvency (rank) 73 Score for registering property (0–100) 70.75 Score for resolving insolvency (0–100) 52.18 Procedures (number) 4 Time (years) 2.0 Time (days) 33 Cost (% of estate) 11.0 Cost (% of property value) 7.0 Recovery rate (cents on the dollar) 38.9 Quality of land administration index (0–30) 21.0 Strength of insolvency framework index (0–16) 10.0 SIERRA LEONE Sub-Saharan Africa GNI per capita (US$) 510 Ease of doing business rank (1–190) 163 Ease of doing business score (0–100) 48.74 Population 7,557,212 Starting a business (rank) 55 Getting credit (rank) 161 Trading across borders (rank) 166 Score for starting a business (0–100) 91.18 Score for getting credit (0–100) 25.00 Score for trading across borders (0–100) 48.99 Procedures (number) 5 Strength of legal rights index (0–12) 5 Time to export Time (days) 8 Depth of credit information index (0–8) 0 Documentary compliance (hours) 72 Cost (% of income per capita) 8.4 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 55 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 1.6 Cost to export Documentary compliance (US$) 227 Dealing with construction permits (rank) 182 Protecting minority investors (rank) 89 Border compliance (US$) 552 Score for dealing with construction permits (0–100) 38.43 Score for protecting minority investors (0–100) 55.00 Time to import Procedures (number) 17 Extent of disclosure index (0–10) 6 Documentary compliance (hours) 137 Time (days) 182 Extent of director liability index (0–10) 8 Border compliance (hours) 120 Cost (% of warehouse value) 21.4 Ease of shareholder suits index (0–10) 6 Cost to import Building quality control index (0–15) 7.0 Extent of shareholder rights index (0–10) 5 Documentary compliance (US$) 387 Extent of ownership and control index (0–10) 2 Border compliance (US$) 821 Getting electricity (rank) 178 Extent of corporate transparency index (0–10) 6 Score for getting electricity (0–100) 31.70 Enforcing contracts (rank) 105 Procedures (number) 8 Paying taxes (rank) 88 Score for enforcing contracts (0–100) 55.92 Time (days) 82 Score for paying taxes (0–100) 72.97 Time (days) 515 Cost (% of income per capita) 5,025.2 Payments (number per year) 34 Cost (% of claim value) 39.5 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 343 Quality of judicial processes index (0–18) 8.0 Total tax and contribution rate (% of profit) 30.7 Registering property (rank) 167 Postfiling index (0–100) 95.41 Resolving insolvency (rank) 161 Score for registering property (0–100) 43.50 Score for resolving insolvency (0–100) 24.73 Procedures (number) 7 Time (years) 2.3 Time (days) 56 Cost (% of estate) 42.0 Cost (% of property value) 10.7 Recovery rate (cents on the dollar) 11.1 Quality of land administration index (0–30) 6.5 Strength of insolvency framework index (0–16) 6.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 202 DOING BUSINESS 2019  Reform making it easier to do business  Change making it more difficult to do business SINGAPORE East Asia & Pacific GNI per capita (US$) 54,530 Ease of doing business rank (1–190) 2 Ease of doing business score (0–100) 85.24 Population 5,612,253  Starting a business (rank) 3 Getting credit (rank) 32 Trading across borders (rank) 45 Score for starting a business (0–100) 98.23 Score for getting credit (0–100) 75.00 Score for trading across borders (0–100) 89.57 Procedures (number) 2 Strength of legal rights index (0–12) 8 Time to export Time (days) 1.5 Depth of credit information index (0–8) 7 Documentary compliance (hours) 2 Cost (% of income per capita) 0.4 Credit bureau coverage (% of adults) 60.9 Border compliance (hours) 10 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 37 Dealing with construction permits (rank) 8 Protecting minority investors (rank) 7 Border compliance (US$) 335 Score for dealing with construction permits (0–100) 84.73 Score for protecting minority investors (0–100) 80.00 Time to import Procedures (number) 10 Extent of disclosure index (0–10) 10 Documentary compliance (hours) 3 Time (days) 41 Extent of director liability index (0–10) 9 Border compliance (hours) 33 Cost (% of warehouse value) 3.4 Ease of shareholder suits index (0–10) 9 Cost to import Building quality control index (0–15) 12.0 Extent of shareholder rights index (0–10) 7 Documentary compliance (US$) 40 Extent of ownership and control index (0–10) 5 Border compliance (US$) 220 Getting electricity (rank) 16 Extent of corporate transparency index (0–10) 8 Score for getting electricity (0–100) 91.33  Enforcing contracts (rank) 1 Procedures (number) 4 Paying taxes (rank) 8 Score for enforcing contracts (0–100) 84.53 Time (days) 30 Score for paying taxes (0–100) 91.58 Time (days) 164 Cost (% of income per capita) 23.3 Payments (number per year) 5 Cost (% of claim value) 25.8 Reliability of supply and transparency of tariffs index (0–8) 7 Time (hours per year) 64 Quality of judicial processes index (0–18) 15.5 Total tax and contribution rate (% of profit) 20.6 Registering property (rank) 21 Postfiling index (0–100) 71.97 Resolving insolvency (rank) 27 Score for registering property (0–100) 83.14 Score for resolving insolvency (0–100) 74.33 Procedures (number) 6 Time (years) 0.8 Time (days) 4.5 Cost (% of estate) 4.0 Cost (% of property value) 2.9 Recovery rate (cents on the dollar) 88.8 Quality of land administration index (0–30) 28.5 Strength of insolvency framework index (0–16) 8.5 SLOVAK REPUBLIC OECD high income GNI per capita (US$) 16,610 Ease of doing business rank (1–190) 42 Ease of doing business score (0–100) 75.17 Population 5,439,892 Starting a business (rank) 127 Getting credit (rank) 44 Trading across borders (rank) 1 Score for starting a business (0–100) 82.02 Score for getting credit (0–100) 70.00 Score for trading across borders (0–100) 100.00 Procedures (number) 8 Strength of legal rights index (0–12) 7 Time to export Time (days) 26.5 Depth of credit information index (0–8) 7 Documentary compliance (hours) 1 Cost (% of income per capita) 1.0 Credit bureau coverage (% of adults) 80.7 Border compliance (hours) 0 Minimum capital (% of income per capita) 16.4 Credit registry coverage (% of adults) 3.3 Cost to export Documentary compliance (US$) 0 Dealing with construction permits (rank) 143 Protecting minority investors (rank) 95 Border compliance (US$) 0 Score for dealing with construction permits (0–100) 59.34 Score for protecting minority investors (0–100) 53.33 Time to import Procedures (number) 14 Extent of disclosure index (0–10) 3 Documentary compliance (hours) 1 Time (days) 300 Extent of director liability index (0–10) 4 Border compliance (hours) 0 Cost (% of warehouse value) 0.2 Ease of shareholder suits index (0–10) 7 Cost to import Building quality control index (0–15) 8.0 Extent of shareholder rights index (0–10) 6 Documentary compliance (US$) 0 Extent of ownership and control index (0–10) 6 Border compliance (US$) 0 Getting electricity (rank) 47 Extent of corporate transparency index (0–10) 6 Score for getting electricity (0–100) 83.23  Enforcing contracts (rank) 47 Procedures (number) 5 Paying taxes (rank) 48 Score for enforcing contracts (0–100) 66.12 Time (days) 89 Score for paying taxes (0–100) 80.62 Time (days) 775 Cost (% of income per capita) 233.3 Payments (number per year) 8 Cost (% of claim value) 20.5 Reliability of supply and transparency of tariffs index (0–8) 8 Time (hours per year) 192 Quality of judicial processes index (0–18) 13.5 Total tax and contribution rate (% of profit) 49.7 Registering property (rank) 9 Postfiling index (0–100) 87.17 Resolving insolvency (rank) 42 Score for registering property (0–100) 90.17 Score for resolving insolvency (0–100) 66.90 Procedures (number) 3 Time (years) 4.0 Time (days) 16.5 Cost (% of estate) 18.0 Cost (% of property value) 0.0 Recovery rate (cents on the dollar) 48.8 Quality of land administration index (0–30) 25.5 Strength of insolvency framework index (0–16) 13.0 SLOVENIA OECD high income GNI per capita (US$) 22,000 Ease of doing business rank (1–190) 40 Ease of doing business score (0–100) 75.61 Population 2,066,748  Starting a business (rank) 38 Getting credit (rank) 112 Trading across borders (rank) 1 Score for starting a business (0–100) 92.88 Score for getting credit (0–100) 45.00 Score for trading across borders (0–100) 100.00 Procedures (number) 3 Strength of legal rights index (0–12) 3 Time to export Time (days) 8 Depth of credit information index (0–8) 6 Documentary compliance (hours) 1 Cost (% of income per capita) 0.0 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 0 Minimum capital (% of income per capita) 36.8 Credit registry coverage (% of adults) 100.0 Cost to export Documentary compliance (US$) 0 Dealing with construction permits (rank) 120 Protecting minority investors (rank) 30 Border compliance (US$) 0 Score for dealing with construction permits (0–100) 65.22 Score for protecting minority investors (0–100) 70.00 Time to import Procedures (number) 17 Extent of disclosure index (0–10) 5 Documentary compliance (hours) 1 Time (days) 247.5 Extent of director liability index (0–10) 9 Border compliance (hours) 0 Cost (% of warehouse value) 2.8 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 13.0 Extent of shareholder rights index (0–10) 8 Documentary compliance (US$) 0 Extent of ownership and control index (0–10) 6 Border compliance (US$) 0 Getting electricity (rank) 23 Extent of corporate transparency index (0–10) 6 Score for getting electricity (0–100) 89.19  Enforcing contracts (rank) 110 Procedures (number) 5 Paying taxes (rank) 41 Score for enforcing contracts (0–100) 54.82 Time (days) 38 Score for paying taxes (0–100) 83.27 Time (days) 1,160 Cost (% of income per capita) 99.5 Payments (number per year) 10 Cost (% of claim value) 12.7 Reliability of supply and transparency of tariffs index (0–8) 8 Time (hours per year) 233 Quality of judicial processes index (0–18) 11.5 Total tax and contribution rate (% of profit) 31.0 Registering property (rank) 56 Postfiling index (0–100) 80.03 Resolving insolvency (rank) 9 Score for registering property (0–100) 72.10 Score for resolving insolvency (0–100) 83.66 Procedures (number) 7 Time (years) 0.8 Time (days) 50.5 Cost (% of estate) 4.0 Cost (% of property value) 2.2 Recovery rate (cents on the dollar) 88.7 Quality of land administration index (0–30) 23.0 Strength of insolvency framework index (0–16) 11.5 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 203  Reform making it easier to do business  Change making it more difficult to do business SOLOMON ISLANDS East Asia & Pacific GNI per capita (US$) 1,920 Ease of doing business rank (1–190) 115 Ease of doing business score (0–100) 59.17 Population 611,343 Starting a business (rank) 98 Getting credit (rank) 99 Trading across borders (rank) 160 Score for starting a business (0–100) 85.52 Score for getting credit (0–100) 50.00 Score for trading across borders (0–100) 53.45 Procedures (number) 7 Strength of legal rights index (0–12) 10 Time to export Time (days) 9 Depth of credit information index (0–8) 0 Documentary compliance (hours) 60 Cost (% of income per capita) 28.1 Credit bureau coverage (% of adults) 3.4 Border compliance (hours) 110 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 257 Dealing with construction permits (rank) 53 Protecting minority investors (rank) 110 Border compliance (US$) 630 Score for dealing with construction permits (0–100) 73.60 Score for protecting minority investors (0–100) 50.00 Time to import Procedures (number) 13 Extent of disclosure index (0–10) 3 Documentary compliance (hours) 37 Time (days) 98 Extent of director liability index (0–10) 7 Border compliance (hours) 108 Cost (% of warehouse value) 1.2 Ease of shareholder suits index (0–10) 9 Cost to import Building quality control index (0–15) 8.0 Extent of shareholder rights index (0–10) 7 Documentary compliance (US$) 215 Extent of ownership and control index (0–10) 3 Border compliance (US$) 740 Getting electricity (rank) 92 Extent of corporate transparency index (0–10) 1 Score for getting electricity (0–100) 72.58 Enforcing contracts (rank) 156 Procedures (number) 4 Paying taxes (rank) 38 Score for enforcing contracts (0–100) 43.49 Time (days) 53 Score for paying taxes (0–100) 83.81 Time (days) 497 Cost (% of income per capita) 1,238.9 Payments (number per year) 34 Cost (% of claim value) 78.9 Reliability of supply and transparency of tariffs index (0–8) 3 Time (hours per year) 80 Quality of judicial processes index (0–18) 9.0 Total tax and contribution rate (% of profit) 32.0 Registering property (rank) 154 Postfiling index (0–100) 100.00 Resolving insolvency (rank) 144 Score for registering property (0–100) 47.38 Score for resolving insolvency (0–100) 31.88 Procedures (number) 10 Time (years) 1.0 Time (days) 86.5 Cost (% of estate) 38.0 Cost (% of property value) 4.7 Recovery rate (cents on the dollar) 24.4 Quality of land administration index (0–30) 11.0 Strength of insolvency framework index (0–16) 6.0 SOMALIA Sub-Saharan Africa GNI per capita (US$) 461 Ease of doing business rank (1–190) 190 Ease of doing business score (0–100) 20.04 Population 14,742,523 Starting a business (rank) 188 Getting credit (rank) 186 Trading across borders (rank) 164 Score for starting a business (0–100) 46.37 Score for getting credit (0–100) 0.00 Score for trading across borders (0–100) 51.60 Procedures (number) 9 Strength of legal rights index (0–12) 0 Time to export Time (days) 70 Depth of credit information index (0–8) 0 Documentary compliance (hours) 73 Cost (% of income per capita) 195.2 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 44 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 350 Dealing with construction permits (rank) 186 Protecting minority investors (rank) 190 Border compliance (US$) 495 Score for dealing with construction permits (0–100) 0.00 Score for protecting minority investors (0–100) 0.00 Time to import Procedures (number) no practice Extent of disclosure index (0–10) 0 Documentary compliance (hours) 76 Time (days) no practice Extent of director liability index (0–10) 0 Border compliance (hours) 85 Cost (% of warehouse value) no practice Ease of shareholder suits index (0–10) 0 Cost to import Building quality control index (0–15) no practice Extent of shareholder rights index (0–10) 0 Documentary compliance (US$) 300 Extent of ownership and control index (0–10) 0 Border compliance (US$) 952 Getting electricity (rank) 187 Extent of corporate transparency index (0–10) 0 Score for getting electricity (0–100) 0.00 Enforcing contracts (rank) 114 Procedures (number) no practice Paying taxes (rank) 190 Score for enforcing contracts (0–100) 54.58 Time (days) no practice Score for paying taxes (0–100) 0.00 Time (days) 575 Cost (% of income per capita) no practice Payments (number per year) no practice Cost (% of claim value) 21.4 Reliability of supply and transparency of tariffs index (0–8) no practice Time (hours per year) no practice Quality of judicial processes index (0–18) 4.5 Total tax and contribution rate (% of profit) no practice Registering property (rank) 152 Postfiling index (0–100) no practice Resolving insolvency (rank) 168 Score for registering property (0–100) 47.87 Score for resolving insolvency (0–100) 0.00 Procedures (number) 5 Time (years) no practice Time (days) 188 Cost (% of estate) no practice Cost (% of property value) 1.6 Recovery rate (cents on the dollar) 0.0 Quality of land administration index (0–30) 7.5 Strength of insolvency framework index (0–16) 0.0 SOUTH AFRICA Sub-Saharan Africa GNI per capita (US$) 5,430 Ease of doing business rank (1–190) 82 Ease of doing business score (0–100) 66.03 Population 56,717,156  Starting a business (rank) 134 Getting credit (rank) 73 Trading across borders (rank) 143 Score for starting a business (0–100) 81.22 Score for getting credit (0–100) 60.00 Score for trading across borders (0–100) 59.64 Procedures (number) 7 Strength of legal rights index (0–12) 5 Time to export Time (days) 40 Depth of credit information index (0–8) 7 Documentary compliance (hours) 68 Cost (% of income per capita) 0.2 Credit bureau coverage (% of adults) 67.3 Border compliance (hours) 92 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 55 Dealing with construction permits (rank) 96 Protecting minority investors (rank) 23 Border compliance (US$) 1,257 Score for dealing with construction permits (0–100) 68.25 Score for protecting minority investors (0–100) 73.33 Time to import Procedures (number) 20 Extent of disclosure index (0–10) 8 Documentary compliance (hours) 36 Time (days) 155 Extent of director liability index (0–10) 8 Border compliance (hours) 87 Cost (% of warehouse value) 2.0 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 12.0 Extent of shareholder rights index (0–10) 8 Documentary compliance (US$) 73 Extent of ownership and control index (0–10) 7 Border compliance (US$) 676  Getting electricity (rank) 109 Extent of corporate transparency index (0–10) 5 Score for getting electricity (0–100) 68.79 Enforcing contracts (rank) 115 Procedures (number) 5 Paying taxes (rank) 46 Score for enforcing contracts (0–100) 54.10 Time (days) 109 Score for paying taxes (0–100) 81.13 Time (days) 600 Cost (% of income per capita) 156.7 Payments (number per year) 7 Cost (% of claim value) 33.2 Reliability of supply and transparency of tariffs index (0–8) 4 Time (hours per year) 210 Quality of judicial processes index (0–18) 7.0 Total tax and contribution rate (% of profit) 29.1 Registering property (rank) 106 Postfiling index (0–100) 60.28 Resolving insolvency (rank) 66 Score for registering property (0–100) 59.32 Score for resolving insolvency (0–100) 54.49 Procedures (number) 7 Time (years) 2.0 Time (days) 23 Cost (% of estate) 18.0 Cost (% of property value) 7.8 Recovery rate (cents on the dollar) 34.5 Quality of land administration index (0–30) 15.0 Strength of insolvency framework index (0–16) 11.5 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 204 DOING BUSINESS 2019  Reform making it easier to do business  Change making it more difficult to do business SOUTH SUDAN Sub-Saharan Africa GNI per capita (US$) 356 Ease of doing business rank (1–190) 185 Ease of doing business score (0–100) 35.34 Population 12,575,714 Starting a business (rank) 177 Getting credit (rank) 178 Trading across borders (rank) 180 Score for starting a business (0–100) 65.36 Score for getting credit (0–100) 10.00 Score for trading across borders (0–100) 26.19 Procedures (number) 12 Strength of legal rights index (0–12) 2 Time to export Time (days) 13 Depth of credit information index (0–8) 0 Documentary compliance (hours) 192 Cost (% of income per capita) 122.6 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 146 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 194 Dealing with construction permits (rank) 169 Protecting minority investors (rank) 180 Border compliance (US$) 763 Score for dealing with construction permits (0–100) 52.73 Score for protecting minority investors (0–100) 26.67 Time to import Procedures (number) 23 Extent of disclosure index (0–10) 2 Documentary compliance (hours) 360 Time (days) 124 Extent of director liability index (0–10) 1 Border compliance (hours) 179 Cost (% of warehouse value) 7.1 Ease of shareholder suits index (0–10) 5 Cost to import Building quality control index (0–15) 7.0 Extent of shareholder rights index (0–10) 2 Documentary compliance (US$) 350 Extent of ownership and control index (0–10) 3 Border compliance (US$) 781 Getting electricity (rank) 187 Extent of corporate transparency index (0–10) 3 Score for getting electricity (0–100) 0.00 Enforcing contracts (rank) 85 Procedures (number) no practice Paying taxes (rank) 66 Score for enforcing contracts (0–100) 58.99 Time (days) no practice Score for paying taxes (0–100) 76.75 Time (days) 228 Cost (% of income per capita) no practice Payments (number per year) 37 Cost (% of claim value) 30.0 Reliability of supply and transparency of tariffs index (0–8) no practice Time (hours per year) 210 Quality of judicial processes index (0–18) 3.5 Total tax and contribution rate (% of profit) 31.4 Registering property (rank) 179 Postfiling index (0–100) 95.87 Resolving insolvency (rank) 168 Score for registering property (0–100) 36.73 Score for resolving insolvency (0–100) 0.00 Procedures (number) 7 Time (years) no practice Time (days) 48 Cost (% of estate) no practice Cost (% of property value) 14.6 Recovery rate (cents on the dollar) 0.0 Quality of land administration index (0–30) 5.0 Strength of insolvency framework index (0–16) 0.0 SPAIN OECD high income GNI per capita (US$) 27,180 Ease of doing business rank (1–190) 30 Ease of doing business score (0–100) 77.68 Population 46,572,028 Starting a business (rank) 86 Getting credit (rank) 73 Trading across borders (rank) 1 Score for starting a business (0–100) 86.91 Score for getting credit (0–100) 60.00 Score for trading across borders (0–100) 100.00 Procedures (number) 7 Strength of legal rights index (0–12) 5 Time to export Time (days) 12.5 Depth of credit information index (0–8) 7 Documentary compliance (hours) 1 Cost (% of income per capita) 4.0 Credit bureau coverage (% of adults) 15.7 Border compliance (hours) 0 Minimum capital (% of income per capita) 12.0 Credit registry coverage (% of adults) 67.7 Cost to export Documentary compliance (US$) 0 Dealing with construction permits (rank) 78 Protecting minority investors (rank) 30 Border compliance (US$) 0 Score for dealing with construction permits (0–100) 70.60 Score for protecting minority investors (0–100) 70.00 Time to import Procedures (number) 13 Extent of disclosure index (0–10) 7 Documentary compliance (hours) 1 Time (days) 147 Extent of director liability index (0–10) 6 Border compliance (hours) 0 Cost (% of warehouse value) 4.8 Ease of shareholder suits index (0–10) 6 Cost to import Building quality control index (0–15) 11.0 Extent of shareholder rights index (0–10) 9 Documentary compliance (US$) 0 Extent of ownership and control index (0–10) 5 Border compliance (US$) 0 Getting electricity (rank) 48 Extent of corporate transparency index (0–10) 9 Score for getting electricity (0–100) 83.00 Enforcing contracts (rank) 23 Procedures (number) 5 Paying taxes (rank) 34 Score for enforcing contracts (0–100) 70.90 Time (days) 95 Score for paying taxes (0–100) 84.58 Time (days) 510 Cost (% of income per capita) 96.4 Payments (number per year) 9 Cost (% of claim value) 17.2 Reliability of supply and transparency of tariffs index (0–8) 8 Time (hours per year) 147.5 Quality of judicial processes index (0–18) 11.5 Total tax and contribution rate (% of profit) 47.0 Registering property (rank) 58 Postfiling index (0–100) 93.60 Resolving insolvency (rank) 19 Score for registering property (0–100) 71.74 Score for resolving insolvency (0–100) 79.10 Procedures (number) 6 Time (years) 1.5 Time (days) 13 Cost (% of estate) 11.0 Cost (% of property value) 6.1 Recovery rate (cents on the dollar) 77.3 Quality of land administration index (0–30) 22.5 Strength of insolvency framework index (0–16) 12.0 SRI LANKA South Asia GNI per capita (US$) 3,840 Ease of doing business rank (1–190) 100 Ease of doing business score (0–100) 61.22 Population 21,444,000 Starting a business (rank) 83 Getting credit (rank) 124 Trading across borders (rank) 93 Score for starting a business (0–100) 87.87 Score for getting credit (0–100) 40.00 Score for trading across borders (0–100) 73.29 Procedures (number) 7 Strength of legal rights index (0–12) 2 Time to export Time (days) 9 Depth of credit information index (0–8) 6 Documentary compliance (hours) 48 Cost (% of income per capita) 9.4 Credit bureau coverage (% of adults) 46.5 Border compliance (hours) 43 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 58  Dealing with construction permits (rank) 65 Protecting minority investors (rank) 38 Border compliance (US$) 366 Score for dealing with construction permits (0–100) 72.18 Score for protecting minority investors (0–100) 66.67 Time to import Procedures (number) 13 Extent of disclosure index (0–10) 8 Documentary compliance (hours) 48 Time (days) 87 Extent of director liability index (0–10) 5 Border compliance (hours) 72 Cost (% of warehouse value) 0.3 Ease of shareholder suits index (0–10) 7 Cost to import Building quality control index (0–15) 6.0 Extent of shareholder rights index (0–10) 7 Documentary compliance (US$) 283 Extent of ownership and control index (0–10) 6 Border compliance (US$) 300 Getting electricity (rank) 84 Extent of corporate transparency index (0–10) 7 Score for getting electricity (0–100) 74.37  Enforcing contracts (rank) 164 Procedures (number) 5  Paying taxes (rank) 141 Score for enforcing contracts (0–100) 41.16 Time (days) 100 Score for paying taxes (0–100) 59.79 Time (days) 1,318 Cost (% of income per capita) 692.8 Payments (number per year) 36 Cost (% of claim value) 22.8 Reliability of supply and transparency of tariffs index (0–8) 6 Time (hours per year) 129 Quality of judicial processes index (0–18) 8.5 Total tax and contribution rate (% of profit) 55.2  Registering property (rank) 140 Postfiling index (0–100) 49.31 Resolving insolvency (rank) 92 Score for registering property (0–100) 51.87 Score for resolving insolvency (0–100) 45.05 Procedures (number) 8 Time (years) 1.7 Time (days) 39 Cost (% of estate) 10.0 Cost (% of property value) 5.2 Recovery rate (cents on the dollar) 43.1 Quality of land administration index (0–30) 5.5 Strength of insolvency framework index (0–16) 7.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 205  Reform making it easier to do business  Change making it more difficult to do business ST. KITTS AND NEVIS Latin America & Caribbean GNI per capita (US$) 16,030 Ease of doing business rank (1–190) 140 Ease of doing business score (0–100) 54.36 Population 55,345 Starting a business (rank) 95 Getting credit (rank) 161 Trading across borders (rank) 68 Score for starting a business (0–100) 85.78 Score for getting credit (0–100) 25.00 Score for trading across borders (0–100) 81.04 Procedures (number) 7 Strength of legal rights index (0–12) 5 Time to export Time (days) 18.5 Depth of credit information index (0–8) 0 Documentary compliance (hours) 24 Cost (% of income per capita) 7.0 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 27 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 100 Dealing with construction permits (rank) 47 Protecting minority investors (rank) 122 Border compliance (US$) 335 Score for dealing with construction permits (0–100) 74.62 Score for protecting minority investors (0–100) 48.33 Time to import Procedures (number) 11 Extent of disclosure index (0–10) 4 Documentary compliance (hours) 33 Time (days) 105 Extent of director liability index (0–10) 8 Border compliance (hours) 37 Cost (% of warehouse value) 0.3 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 7.0 Extent of shareholder rights index (0–10) 4 Documentary compliance (US$) 90 Extent of ownership and control index (0–10) 1 Border compliance (US$) 311 Getting electricity (rank) 102 Extent of corporate transparency index (0–10) 4 Score for getting electricity (0–100) 70.11 Enforcing contracts (rank) 51 Procedures (number) 4 Paying taxes (rank) 124 Score for enforcing contracts (0–100) 65.51 Time (days) 18 Score for paying taxes (0–100) 64.41 Time (days) 578 Cost (% of income per capita) 234.2 Payments (number per year) 39 Cost (% of claim value) 26.6 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 203 Quality of judicial processes index (0–18) 11.5 Total tax and contribution rate (% of profit) 49.7 Registering property (rank) 185 Postfiling index (0–100) 75.73 Resolving insolvency (rank) 168 Score for registering property (0–100) 28.80 Score for resolving insolvency (0–100) 0.00 Procedures (number) 6 Time (years) no practice Time (days) 224 Cost (% of estate) no practice Cost (% of property value) 11.0 Recovery rate (cents on the dollar) 0.0 Quality of land administration index (0–30) 9.0 Strength of insolvency framework index (0–16) 0.0 ST. LUCIA Latin America & Caribbean GNI per capita (US$) 8,780 Ease of doing business rank (1–190) 93 Ease of doing business score (0–100) 63.02 Population 178,844 Starting a business (rank) 70 Getting credit (rank) 161 Trading across borders (rank) 90 Score for starting a business (0–100) 89.18 Score for getting credit (0–100) 25.00 Score for trading across borders (0–100) 73.87 Procedures (number) 5 Strength of legal rights index (0–12) 5 Time to export Time (days) 11 Depth of credit information index (0–8) 0 Documentary compliance (hours) 19 Cost (% of income per capita) 18.4 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 27 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 63 Dealing with construction permits (rank) 32 Protecting minority investors (rank) 99 Border compliance (US$) 718 Score for dealing with construction permits (0–100) 76.33 Score for protecting minority investors (0–100) 51.67 Time to import Procedures (number) 14 Extent of disclosure index (0–10) 4 Documentary compliance (hours) 14 Time (days) 116 Extent of director liability index (0–10) 8 Border compliance (hours) 27 Cost (% of warehouse value) 0.6 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 10.5 Extent of shareholder rights index (0–10) 4 Documentary compliance (US$) 98 Extent of ownership and control index (0–10) 4 Border compliance (US$) 842 Getting electricity (rank) 49 Extent of corporate transparency index (0–10) 3 Score for getting electricity (0–100) 82.97 Enforcing contracts (rank) 75 Procedures (number) 6 Paying taxes (rank) 73 Score for enforcing contracts (0–100) 59.67 Time (days) 26 Score for paying taxes (0–100) 75.73 Time (days) 645 Cost (% of income per capita) 174.4 Payments (number per year) 35 Cost (% of claim value) 37.3 Reliability of supply and transparency of tariffs index (0–8) 7 Time (hours per year) 110 Quality of judicial processes index (0–18) 11.5 Total tax and contribution rate (% of profit) 34.7 Registering property (rank) 104 Postfiling index (0–100) 77.80 Resolving insolvency (rank) 130 Score for registering property (0–100) 59.90 Score for resolving insolvency (0–100) 35.89 Procedures (number) 9 Time (years) 2.0 Time (days) 17 Cost (% of estate) 9.0 Cost (% of property value) 7.2 Recovery rate (cents on the dollar) 43.5 Quality of land administration index (0–30) 18.5 Strength of insolvency framework index (0–16) 4.0 ST. VINCENT AND THE GRENADINES Latin America & Caribbean GNI per capita (US$) 6,990 Ease of doing business rank (1–190) 130 Ease of doing business score (0–100) 56.35 Population 109,897 Starting a business (rank) 88 Getting credit (rank) 161 Trading across borders (rank) 81 Score for starting a business (0–100) 86.87 Score for getting credit (0–100) 25.00 Score for trading across borders (0–100) 77.35 Procedures (number) 7 Strength of legal rights index (0–12) 5 Time to export Time (days) 10 Depth of credit information index (0–8) 0 Documentary compliance (hours) 48 Cost (% of income per capita) 15.4 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 28 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 80 Dealing with construction permits (rank) 49 Protecting minority investors (rank) 99 Border compliance (US$) 340 Score for dealing with construction permits (0–100) 74.42 Score for protecting minority investors (0–100) 51.67 Time to import Procedures (number) 14 Extent of disclosure index (0–10) 4 Documentary compliance (hours) 24 Time (days) 92 Extent of director liability index (0–10) 8 Border compliance (hours) 48 Cost (% of warehouse value) 0.1 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 8.0 Extent of shareholder rights index (0–10) 4 Documentary compliance (US$) 90 Extent of ownership and control index (0–10) 4 Border compliance (US$) 540 Getting electricity (rank) 98 Extent of corporate transparency index (0–10) 3 Score for getting electricity (0–100) 71.16 Enforcing contracts (rank) 56 Procedures (number) 3 Paying taxes (rank) 103 Score for enforcing contracts (0–100) 63.66 Time (days) 52 Score for paying taxes (0–100) 70.26 Time (days) 595 Cost (% of income per capita) 47.9 Payments (number per year) 36 Cost (% of claim value) 30.3 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 108 Quality of judicial processes index (0–18) 11.5 Total tax and contribution rate (% of profit) 39.3 Registering property (rank) 171 Postfiling index (0–100) 63.89 Resolving insolvency (rank) 168 Score for registering property (0–100) 43.10 Score for resolving insolvency (0–100) 0.00 Procedures (number) 7 Time (years) no practice Time (days) 47 Cost (% of estate) no practice Cost (% of property value) 11.8 Recovery rate (cents on the dollar) 0.0 Quality of land administration index (0–30) 7.0 Strength of insolvency framework index (0–16) 0.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 206 DOING BUSINESS 2019  Reform making it easier to do business  Change making it more difficult to do business SUDAN Sub-Saharan Africa GNI per capita (US$) 2,379 Ease of doing business rank (1–190) 162 Ease of doing business score (0–100) 48.84 Population 40,533,330  Starting a business (rank) 156  Getting credit (rank) 161 Trading across borders (rank) 185 Score for starting a business (0–100) 76.35 Score for getting credit (0–100) 25.00 Score for trading across borders (0–100) 18.96 Procedures (number) 9.5 Strength of legal rights index (0–12) 5 Time to export Time (days) 34.5 Depth of credit information index (0–8) 0 Documentary compliance (hours) 190 Cost (% of income per capita) 20.9 Credit bureau coverage (% of adults) 3.1 Border compliance (hours) 180 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 428 Dealing with construction permits (rank) 105  Protecting minority investors (rank) 168 Border compliance (US$) 967 Score for dealing with construction permits (0–100) 67.06 Score for protecting minority investors (0–100) 35.00 Time to import Procedures (number) 14 Extent of disclosure index (0–10) 3 Documentary compliance (hours) 132 Time (days) 240 Extent of director liability index (0–10) 1 Border compliance (hours) 144 Cost (% of warehouse value) 1.5 Ease of shareholder suits index (0–10) 6 Cost to import Building quality control index (0–15) 11.0 Extent of shareholder rights index (0–10) 5 Documentary compliance (US$) 420 Extent of ownership and control index (0–10) 3 Border compliance (US$) 1,093 Getting electricity (rank) 120 Extent of corporate transparency index (0–10) 3 Score for getting electricity (0–100) 63.98  Enforcing contracts (rank) 144 Procedures (number) 5 Paying taxes (rank) 163 Score for enforcing contracts (0–100) 47.84 Time (days) 70 Score for paying taxes (0–100) 51.80 Time (days) 810 Cost (% of income per capita) 2,075.7 Payments (number per year) 42 Cost (% of claim value) 19.8 Reliability of supply and transparency of tariffs index (0–8) 3 Time (hours per year) 180 Quality of judicial processes index (0–18) 4.0 Total tax and contribution rate (% of profit) 45.4 Registering property (rank) 93 Postfiling index (0–100) 20.20  Resolving insolvency (rank) 118 Score for registering property (0–100) 63.67 Score for resolving insolvency (0–100) 38.73 Procedures (number) 6 Time (years) 2.0 Time (days) 11 Cost (% of estate) 20.0 Cost (% of property value) 2.6 Recovery rate (cents on the dollar) 31.3 Quality of land administration index (0–30) 5.5 Strength of insolvency framework index (0–16) 7.0 SURINAME Latin America & Caribbean GNI per capita (US$) 6,020 Ease of doing business rank (1–190) 165 Ease of doing business score (0–100) 48.05 Population 563,402 Starting a business (rank) 182 Getting credit (rank) 178 Trading across borders (rank) 87 Score for starting a business (0–100) 60.71 Score for getting credit (0–100) 10.00 Score for trading across borders (0–100) 75.02 Procedures (number) 8.5 Strength of legal rights index (0–12) 2 Time to export Time (days) 66.5 Depth of credit information index (0–8) 0 Documentary compliance (hours) 12 Cost (% of income per capita) 93.4 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 84 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 40 Dealing with construction permits (rank) 114 Protecting minority investors (rank) 168 Border compliance (US$) 468 Score for dealing with construction permits (0–100) 66.37 Score for protecting minority investors (0–100) 35.00 Time to import Procedures (number) 10 Extent of disclosure index (0–10) 1 Documentary compliance (hours) 24 Time (days) 223 Extent of director liability index (0–10) 0 Border compliance (hours) 48 Cost (% of warehouse value) 0.2 Ease of shareholder suits index (0–10) 6 Cost to import Building quality control index (0–15) 6.5 Extent of shareholder rights index (0–10) 8 Documentary compliance (US$) 40 Extent of ownership and control index (0–10) 4 Border compliance (US$) 658 Getting electricity (rank) 138 Extent of corporate transparency index (0–10) 2 Score for getting electricity (0–100) 58.21 Enforcing contracts (rank) 187 Procedures (number) 4 Paying taxes (rank) 105 Score for enforcing contracts (0–100) 25.94 Time (days) 113 Score for paying taxes (0–100) 69.44 Time (days) 1,715 Cost (% of income per capita) 743.2 Payments (number per year) 30 Cost (% of claim value) 37.1 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 199 Quality of judicial processes index (0–18) 3.5 Total tax and contribution rate (% of profit) 27.9 Registering property (rank) 160 Postfiling index (0–100) 48.39 Resolving insolvency (rank) 138 Score for registering property (0–100) 45.95 Score for resolving insolvency (0–100) 33.80 Procedures (number) 6 Time (years) 5.0 Time (days) 46 Cost (% of estate) 30.0 Cost (% of property value) 13.7 Recovery rate (cents on the dollar) 7.6 Quality of land administration index (0–30) 11.5 Strength of insolvency framework index (0–16) 9.5 SWEDEN OECD high income GNI per capita (US$) 52,590 Ease of doing business rank (1–190) 12 Ease of doing business score (0–100) 81.27 Population 10,067,744 Starting a business (rank) 18 Getting credit (rank) 85 Trading across borders (rank) 18 Score for starting a business (0–100) 94.69 Score for getting credit (0–100) 55.00 Score for trading across borders (0–100) 98.04 Procedures (number) 3 Strength of legal rights index (0–12) 6 Time to export Time (days) 7 Depth of credit information index (0–8) 5 Documentary compliance (hours) 1 Cost (% of income per capita) 0.5 Credit bureau coverage (% of adults) 100.0 Border compliance (hours) 2 Minimum capital (% of income per capita) 10.8 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 40 Dealing with construction permits (rank) 25 Protecting minority investors (rank) 33 Border compliance (US$) 55 Score for dealing with construction permits (0–100) 77.97 Score for protecting minority investors (0–100) 68.33 Time to import Procedures (number) 8 Extent of disclosure index (0–10) 8 Documentary compliance (hours) 1 Time (days) 117 Extent of director liability index (0–10) 4 Border compliance (hours) 0 Cost (% of warehouse value) 2.0 Ease of shareholder suits index (0–10) 7 Cost to import Building quality control index (0–15) 9.0 Extent of shareholder rights index (0–10) 7 Documentary compliance (US$) 0 Extent of ownership and control index (0–10) 7 Border compliance (US$) 0 Getting electricity (rank) 9 Extent of corporate transparency index (0–10) 8 Score for getting electricity (0–100) 96.21 Enforcing contracts (rank) 38 Procedures (number) 3 Paying taxes (rank) 27 Score for enforcing contracts (0–100) 67.61 Time (days) 52 Score for paying taxes (0–100) 85.28 Time (days) 483 Cost (% of income per capita) 30.2 Payments (number per year) 6 Cost (% of claim value) 30.4 Reliability of supply and transparency of tariffs index (0–8) 8 Time (hours per year) 122 Quality of judicial processes index (0–18) 12.0 Total tax and contribution rate (% of profit) 49.1 Registering property (rank) 10 Postfiling index (0–100) 90.75 Resolving insolvency (rank) 17 Score for registering property (0–100) 90.11 Score for resolving insolvency (0–100) 79.46 Procedures (number) 1 Time (years) 2.0 Time (days) 7 Cost (% of estate) 9.0 Cost (% of property value) 4.3 Recovery rate (cents on the dollar) 78.0 Quality of land administration index (0–30) 27.5 Strength of insolvency framework index (0–16) 12.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 207  Reform making it easier to do business  Change making it more difficult to do business SWITZERLAND OECD high income GNI per capita (US$) 80,560 Ease of doing business rank (1–190) 38 Ease of doing business score (0–100) 75.69 Population 8,466,017 Starting a business (rank) 77 Getting credit (rank) 73 Trading across borders (rank) 39 Score for starting a business (0–100) 88.41 Score for getting credit (0–100) 60.00 Score for trading across borders (0–100) 91.79 Procedures (number) 6 Strength of legal rights index (0–12) 6 Time to export Time (days) 10 Depth of credit information index (0–8) 6 Documentary compliance (hours) 2 Cost (% of income per capita) 2.3 Credit bureau coverage (% of adults) 25.4 Border compliance (hours) 1 Minimum capital (% of income per capita) 25.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 75 Dealing with construction permits (rank) 69 Protecting minority investors (rank) 110 Border compliance (US$) 201 Score for dealing with construction permits (0–100) 71.75 Score for protecting minority investors (0–100) 50.00 Time to import Procedures (number) 13 Extent of disclosure index (0–10) 0 Documentary compliance (hours) 2 Time (days) 156 Extent of director liability index (0–10) 5 Border compliance (hours) 1 Cost (% of warehouse value) 0.7 Ease of shareholder suits index (0–10) 5 Cost to import Building quality control index (0–15) 9.0 Extent of shareholder rights index (0–10) 8 Documentary compliance (US$) 75 Extent of ownership and control index (0–10) 5 Border compliance (US$) 201 Getting electricity (rank) 11 Extent of corporate transparency index (0–10) 7 Score for getting electricity (0–100) 94.41 Enforcing contracts (rank) 55 Procedures (number) 3 Paying taxes (rank) 20 Score for enforcing contracts (0–100) 64.09 Time (days) 39 Score for paying taxes (0–100) 87.66 Time (days) 598 Cost (% of income per capita) 58.1 Payments (number per year) 19 Cost (% of claim value) 24.0 Reliability of supply and transparency of tariffs index (0–8) 7 Time (hours per year) 63 Quality of judicial processes index (0–18) 10.5 Total tax and contribution rate (% of profit) 28.8 Registering property (rank) 16 Postfiling index (0–100) 83.21 Resolving insolvency (rank) 46 Score for registering property (0–100) 86.12 Score for resolving insolvency (0–100) 62.67 Procedures (number) 4 Time (years) 3.0 Time (days) 16 Cost (% of estate) 4.5 Cost (% of property value) 0.3 Recovery rate (cents on the dollar) 46.8 Quality of land administration index (0–30) 23.5 Strength of insolvency framework index (0–16) 12.0 SYRIAN ARAB REPUBLIC Middle East & North Africa GNI per capita (US$) 1,037 Ease of doing business rank (1–190) 179 Ease of doing business score (0–100) 41.57 Population 18,269,868 Starting a business (rank) 136 Getting credit (rank) 175 Trading across borders (rank) 178 Score for starting a business (0–100) 80.99 Score for getting credit (0–100) 15.00 Score for trading across borders (0–100) 29.83 Procedures (number) 7.5 Strength of legal rights index (0–12) 1 Time to export Time (days) 15.5 Depth of credit information index (0–8) 2 Documentary compliance (hours) 48 Cost (% of income per capita) 7.6 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 84 Minimum capital (% of income per capita) 75.7 Credit registry coverage (% of adults) 7.3 Cost to export Documentary compliance (US$) 725 Dealing with construction permits (rank) 186 Protecting minority investors (rank) 95 Border compliance (US$) 1,113 Score for dealing with construction permits (0–100) 0.00 Score for protecting minority investors (0–100) 53.33 Time to import Procedures (number) no practice Extent of disclosure index (0–10) 7 Documentary compliance (hours) 149 Time (days) no practice Extent of director liability index (0–10) 5 Border compliance (hours) 141 Cost (% of warehouse value) no practice Ease of shareholder suits index (0–10) 3 Cost to import Building quality control index (0–15) no practice Extent of shareholder rights index (0–10) 6 Documentary compliance (US$) 742 Extent of ownership and control index (0–10) 5 Border compliance (US$) 828 Getting electricity (rank) 158 Extent of corporate transparency index (0–10) 6 Score for getting electricity (0–100) 52.07 Enforcing contracts (rank) 161 Procedures (number) 5 Paying taxes (rank) 85 Score for enforcing contracts (0–100) 42.58 Time (days) 146 Score for paying taxes (0–100) 73.97 Time (days) 872 Cost (% of income per capita) 223.1 Payments (number per year) 20 Cost (% of claim value) 29.3 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 336 Quality of judicial processes index (0–18) 4.0 Total tax and contribution rate (% of profit) 42.7 Registering property (rank) 157 Postfiling index (0–100) 92.20 Resolving insolvency (rank) 163 Score for registering property (0–100) 46.88 Score for resolving insolvency (0–100) 21.10 Procedures (number) 4 Time (years) 4.1 Time (days) 48 Cost (% of estate) 16.0 Cost (% of property value) 28.0 Recovery rate (cents on the dollar) 10.2 Quality of land administration index (0–30) 10.5 Strength of insolvency framework index (0–16) 5.0 TAIWAN, CHINA East Asia & Pacific GNI per capita (US$) 24,984 Ease of doing business rank (1–190) 13 Ease of doing business score (0–100) 80.90 Population 23,571,227 Starting a business (rank) 20 Getting credit (rank) 99 Trading across borders (rank) 58 Score for starting a business (0–100) 94.43 Score for getting credit (0–100) 50.00 Score for trading across borders (0–100) 84.94 Procedures (number) 3 Strength of legal rights index (0–12) 2 Time to export Time (days) 10 Depth of credit information index (0–8) 8 Documentary compliance (hours) 5 Cost (% of income per capita) 1.9 Credit bureau coverage (% of adults) 100.0 Border compliance (hours) 17 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 84  Dealing with construction permits (rank) 2  Protecting minority investors (rank) 15 Border compliance (US$) 335 Score for dealing with construction permits (0–100) 87.11 Score for protecting minority investors (0–100) 75.00 Time to import Procedures (number) 10 Extent of disclosure index (0–10) 9 Documentary compliance (hours) 4 Time (days) 82 Extent of director liability index (0–10) 5 Border compliance (hours) 47 Cost (% of warehouse value) 0.4 Ease of shareholder suits index (0–10) 7 Cost to import Building quality control index (0–15) 13.0 Extent of shareholder rights index (0–10) 7 Documentary compliance (US$) 65 Extent of ownership and control index (0–10) 7 Border compliance (US$) 340 Getting electricity (rank) 8 Extent of corporate transparency index (0–10) 10 Score for getting electricity (0–100) 96.32 Enforcing contracts (rank) 11 Procedures (number) 3 Paying taxes (rank) 29 Score for enforcing contracts (0–100) 75.11 Time (days) 22 Score for paying taxes (0–100) 85.10 Time (days) 510 Cost (% of income per capita) 38.6 Payments (number per year) 11 Cost (% of claim value) 18.3 Reliability of supply and transparency of tariffs index (0–8) 7 Time (hours per year) 221 Quality of judicial processes index (0–18) 14.0 Total tax and contribution rate (% of profit) 34.6 Registering property (rank) 19 Postfiling index (0–100) 92.21 Resolving insolvency (rank) 23 Score for registering property (0–100) 83.89 Score for resolving insolvency (0–100) 77.06 Procedures (number) 3 Time (years) 1.9 Time (days) 4 Cost (% of estate) 4.0 Cost (% of property value) 6.2 Recovery rate (cents on the dollar) 82.2 Quality of land administration index (0–30) 28.5 Strength of insolvency framework index (0–16) 10.5 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 208 DOING BUSINESS 2019  Reform making it easier to do business  Change making it more difficult to do business TAJIKISTAN Europe & Central Asia GNI per capita (US$) 990 Ease of doing business rank (1–190) 126 Ease of doing business score (0–100) 57.11 Population 8,921,343 Starting a business (rank) 60 Getting credit (rank) 124  Trading across borders (rank) 148 Score for starting a business (0–100) 90.70 Score for getting credit (0–100) 40.00 Score for trading across borders (0–100) 59.06 Procedures (number) 4 Strength of legal rights index (0–12) 1 Time to export Time (days) 11 Depth of credit information index (0–8) 7 Documentary compliance (hours) 66 Cost (% of income per capita) 18.0 Credit bureau coverage (% of adults) 44.9 Border compliance (hours) 51 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 330 Dealing with construction permits (rank) 135 Protecting minority investors (rank) 38 Border compliance (US$) 313 Score for dealing with construction permits (0–100) 61.26 Score for protecting minority investors (0–100) 66.67 Time to import Procedures (number) 25 Extent of disclosure index (0–10) 8 Documentary compliance (hours) 126 Time (days) 182 Extent of director liability index (0–10) 6 Border compliance (hours) 107 Cost (% of warehouse value) 2.0 Ease of shareholder suits index (0–10) 6 Cost to import Building quality control index (0–15) 12.0 Extent of shareholder rights index (0–10) 9 Documentary compliance (US$) 260 Extent of ownership and control index (0–10) 4 Border compliance (US$) 223 Getting electricity (rank) 173 Extent of corporate transparency index (0–10) 7 Score for getting electricity (0–100) 34.74 Enforcing contracts (rank) 61 Procedures (number) 9 Paying taxes (rank) 136 Score for enforcing contracts (0–100) 62.56 Time (days) 133 Score for paying taxes (0–100) 61.35 Time (days) 430 Cost (% of income per capita) 893.0 Payments (number per year) 6 Cost (% of claim value) 25.5 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 224 Quality of judicial processes index (0–18) 7.5 Total tax and contribution rate (% of profit) 67.3 Registering property (rank) 91 Postfiling index (0–100) 40.40 Resolving insolvency (rank) 146 Score for registering property (0–100) 63.86 Score for resolving insolvency (0–100) 30.90 Procedures (number) 5 Time (years) 1.7 Time (days) 36 Cost (% of estate) 9.0 Cost (% of property value) 2.9 Recovery rate (cents on the dollar) 34.2 Quality of land administration index (0–30) 7.5 Strength of insolvency framework index (0–16) 4.0 TANZANIA Sub-Saharan Africa GNI per capita (US$) 905 Ease of doing business rank (1–190) 144 Ease of doing business score (0–100) 53.63 Population 57,310,019  Starting a business (rank) 163 Getting credit (rank) 60 Trading across borders (rank) 183 Score for starting a business (0–100) 72.65 Score for getting credit (0–100) 65.00 Score for trading across borders (0–100) 20.21 Procedures (number) 10 Strength of legal rights index (0–12) 5 Time to export Time (days) 27.5 Depth of credit information index (0–8) 8 Documentary compliance (hours) 96 Cost (% of income per capita) 58.7 Credit bureau coverage (% of adults) 6.0 Border compliance (hours) 96 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 275 Dealing with construction permits (rank) 150 Protecting minority investors (rank) 131 Border compliance (US$) 1,160 Score for dealing with construction permits (0–100) 57.10 Score for protecting minority investors (0–100) 45.00 Time to import Procedures (number) 24 Extent of disclosure index (0–10) 2 Documentary compliance (hours) 240 Time (days) 184 Extent of director liability index (0–10) 6 Border compliance (hours) 402 Cost (% of warehouse value) 6.0 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 12.0 Extent of shareholder rights index (0–10) 4 Documentary compliance (US$) 375 Extent of ownership and control index (0–10) 2 Border compliance (US$) 1,350 Getting electricity (rank) 83 Extent of corporate transparency index (0–10) 5 Score for getting electricity (0–100) 74.61 Enforcing contracts (rank) 64 Procedures (number) 4 Paying taxes (rank) 167 Score for enforcing contracts (0–100) 61.66 Time (days) 105 Score for paying taxes (0–100) 50.85 Time (days) 515 Cost (% of income per capita) 775.2 Payments (number per year) 60 Cost (% of claim value) 14.3 Reliability of supply and transparency of tariffs index (0–8) 5 Time (hours per year) 207 Quality of judicial processes index (0–18) 6.0 Total tax and contribution rate (% of profit) 44.0 Registering property (rank) 146 Postfiling index (0–100) 48.39 Resolving insolvency (rank) 117 Score for registering property (0–100) 50.14 Score for resolving insolvency (0–100) 39.04 Procedures (number) 8 Time (years) 3.0 Time (days) 67 Cost (% of estate) 22.0 Cost (% of property value) 5.2 Recovery rate (cents on the dollar) 20.3 Quality of land administration index (0–30) 7.5 Strength of insolvency framework index (0–16) 9.0 THAILAND East Asia & Pacific GNI per capita (US$) 5,960 Ease of doing business rank (1–190) 27 Ease of doing business score (0–100) 78.45 Population 69,037,513  Starting a business (rank) 39 Getting credit (rank) 44  Trading across borders (rank) 59 Score for starting a business (0–100) 92.72 Score for getting credit (0–100) 70.00 Score for trading across borders (0–100) 84.65 Procedures (number) 5 Strength of legal rights index (0–12) 7 Time to export Time (days) 4.5 Depth of credit information index (0–8) 7 Documentary compliance (hours) 11 Cost (% of income per capita) 3.1 Credit bureau coverage (% of adults) 60.2 Border compliance (hours) 44 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 97 Dealing with construction permits (rank) 67 Protecting minority investors (rank) 15 Border compliance (US$) 223 Score for dealing with construction permits (0–100) 71.86 Score for protecting minority investors (0–100) 75.00 Time to import Procedures (number) 19 Extent of disclosure index (0–10) 10 Documentary compliance (hours) 4 Time (days) 118 Extent of director liability index (0–10) 7 Border compliance (hours) 50 Cost (% of warehouse value) 0.7 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 11.0 Extent of shareholder rights index (0–10) 6 Documentary compliance (US$) 43 Extent of ownership and control index (0–10) 7 Border compliance (US$) 233  Getting electricity (rank) 6 Extent of corporate transparency index (0–10) 7 Score for getting electricity (0–100) 98.57 Enforcing contracts (rank) 35 Procedures (number) 3  Paying taxes (rank) 59 Score for enforcing contracts (0–100) 67.91 Time (days) 30 Score for paying taxes (0–100) 77.72 Time (days) 420 Cost (% of income per capita) 40.4 Payments (number per year) 21 Cost (% of claim value) 16.9 Reliability of supply and transparency of tariffs index (0–8) 8 Time (hours per year) 229 Quality of judicial processes index (0–18) 8.5 Total tax and contribution rate (% of profit) 29.5 Registering property (rank) 66 Postfiling index (0–100) 73.41 Resolving insolvency (rank) 24 Score for registering property (0–100) 69.47 Score for resolving insolvency (0–100) 76.64 Procedures (number) 5 Time (years) 1.5 Time (days) 9 Cost (% of estate) 18.0 Cost (% of property value) 7.2 Recovery rate (cents on the dollar) 69.8 Quality of land administration index (0–30) 19.0 Strength of insolvency framework index (0–16) 12.5 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 209  Reform making it easier to do business  Change making it more difficult to do business TIMOR–LESTE East Asia & Pacific GNI per capita (US$) 1,790 Ease of doing business rank (1–190) 178 Ease of doing business score (0–100) 41.60 Population 1,296,311  Starting a business (rank) 68 Getting credit (rank) 172 Trading across borders (rank) 104 Score for starting a business (0–100) 89.41 Score for getting credit (0–100) 20.00 Score for trading across borders (0–100) 69.90 Procedures (number) 6 Strength of legal rights index (0–12) 0 Time to export Time (days) 13 Depth of credit information index (0–8) 4 Documentary compliance (hours) 33 Cost (% of income per capita) 0.6 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 96 Minimum capital (% of income per capita) 0.2 Credit registry coverage (% of adults) 7.2 Cost to export Documentary compliance (US$) 100 Dealing with construction permits (rank) 161 Protecting minority investors (rank) 99 Border compliance (US$) 350 Score for dealing with construction permits (0–100) 55.33 Score for protecting minority investors (0–100) 51.67 Time to import Procedures (number) 16 Extent of disclosure index (0–10) 5 Documentary compliance (hours) 44 Time (days) 207 Extent of director liability index (0–10) 4 Border compliance (hours) 100 Cost (% of warehouse value) 0.5 Ease of shareholder suits index (0–10) 5 Cost to import Building quality control index (0–15) 3.0 Extent of shareholder rights index (0–10) 8 Documentary compliance (US$) 115 Extent of ownership and control index (0–10) 4 Border compliance (US$) 410 Getting electricity (rank) 123 Extent of corporate transparency index (0–10) 5 Score for getting electricity (0–100) 63.24 Enforcing contracts (rank) 190 Procedures (number) 3 Paying taxes (rank) 140 Score for enforcing contracts (0–100) 6.13 Time (days) 93 Score for paying taxes (0–100) 60.32 Time (days) 1,285 Cost (% of income per capita) 1,170.2 Payments (number per year) 18 Cost (% of claim value) 163.2 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 276 Quality of judicial processes index (0–18) 2.5 Total tax and contribution rate (% of profit) 11.2 Registering property (rank) 187 Postfiling index (0–100) 1.38 Resolving insolvency (rank) 168 Score for registering property (0–100) 0.00 Score for resolving insolvency (0–100) 0.00 Procedures (number) no practice Time (years) no practice Time (days) no practice Cost (% of estate) no practice Cost (% of property value) no practice Recovery rate (cents on the dollar) 0.0 Quality of land administration index (0–30) no practice Strength of insolvency framework index (0–16) 0.0 TOGO Sub-Saharan Africa GNI per capita (US$) 610 Ease of doing business rank (1–190) 137 Ease of doing business score (0–100) 55.20 Population 7,797,694  Starting a business (rank) 74 Getting credit (rank) 144 Trading across borders (rank) 129 Score for starting a business (0–100) 88.70 Score for getting credit (0–100) 30.00 Score for trading across borders (0–100) 63.66 Procedures (number) 4 Strength of legal rights index (0–12) 6 Time to export Time (days) 5.5 Depth of credit information index (0–8) 0 Documentary compliance (hours) 11 Cost (% of income per capita) 41.7 Credit bureau coverage (% of adults) 0.4 Border compliance (hours) 67 Minimum capital (% of income per capita) 6.7 Credit registry coverage (% of adults) 0.6 Cost to export Documentary compliance (US$) 25  Dealing with construction permits (rank) 133 Protecting minority investors (rank) 149 Border compliance (US$) 163 Score for dealing with construction permits (0–100) 61.79 Score for protecting minority investors (0–100) 40.00 Time to import Procedures (number) 11 Extent of disclosure index (0–10) 7 Documentary compliance (hours) 180 Time (days) 163 Extent of director liability index (0–10) 1 Border compliance (hours) 168 Cost (% of warehouse value) 8.5 Ease of shareholder suits index (0–10) 5 Cost to import Building quality control index (0–15) 8.0 Extent of shareholder rights index (0–10) 4 Documentary compliance (US$) 252 Extent of ownership and control index (0–10) 3 Border compliance (US$) 612  Getting electricity (rank) 105 Extent of corporate transparency index (0–10) 4 Score for getting electricity (0–100) 69.96  Enforcing contracts (rank) 137 Procedures (number) 3  Paying taxes (rank) 172 Score for enforcing contracts (0–100) 49.02 Time (days) 66 Score for paying taxes (0–100) 47.33 Time (days) 488 Cost (% of income per capita) 2,979.8 Payments (number per year) 49 Cost (% of claim value) 47.5 Reliability of supply and transparency of tariffs index (0–8) 3 Time (hours per year) 159 Quality of judicial processes index (0–18) 5.5 Total tax and contribution rate (% of profit) 48.2  Registering property (rank) 127 Postfiling index (0–100) 14.85 Resolving insolvency (rank) 86 Score for registering property (0–100) 54.88 Score for resolving insolvency (0–100) 46.65 Procedures (number) 5 Time (years) 3.0 Time (days) 84 Cost (% of estate) 15.0 Cost (% of property value) 5.9 Recovery rate (cents on the dollar) 34.4 Quality of land administration index (0–30) 9.5 Strength of insolvency framework index (0–16) 9.0 TONGA East Asia & Pacific GNI per capita (US$) 4,010 Ease of doing business rank (1–190) 91 Ease of doing business score (0–100) 63.59 Population 108,020 Starting a business (rank) 58 Getting credit (rank) 44 Trading across borders (rank) 94 Score for starting a business (0–100) 90.88 Score for getting credit (0–100) 70.00 Score for trading across borders (0–100) 72.64 Procedures (number) 4 Strength of legal rights index (0–12) 10 Time to export Time (days) 16 Depth of credit information index (0–8) 4 Documentary compliance (hours) 108 Cost (% of income per capita) 6.5 Credit bureau coverage (% of adults) 23.3 Border compliance (hours) 52 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 70 Dealing with construction permits (rank) 16 Protecting minority investors (rank) 140 Border compliance (US$) 201 Score for dealing with construction permits (0–100) 81.05 Score for protecting minority investors (0–100) 41.67 Time to import Procedures (number) 13 Extent of disclosure index (0–10) 3 Documentary compliance (hours) 72 Time (days) 77 Extent of director liability index (0–10) 3 Border compliance (hours) 26 Cost (% of warehouse value) 1.8 Ease of shareholder suits index (0–10) 9 Cost to import Building quality control index (0–15) 12.0 Extent of shareholder rights index (0–10) 2 Documentary compliance (US$) 148 Extent of ownership and control index (0–10) 2 Border compliance (US$) 330 Getting electricity (rank) 90 Extent of corporate transparency index (0–10) 6 Score for getting electricity (0–100) 73.18 Enforcing contracts (rank) 94 Procedures (number) 5 Paying taxes (rank) 100 Score for enforcing contracts (0–100) 57.32 Time (days) 42 Score for paying taxes (0–100) 70.56 Time (days) 350 Cost (% of income per capita) 83.0 Payments (number per year) 30 Cost (% of claim value) 30.5 Reliability of supply and transparency of tariffs index (0–8) 3 Time (hours per year) 200 Quality of judicial processes index (0–18) 4.5 Total tax and contribution rate (% of profit) 27.5 Registering property (rank) 163 Postfiling index (0–100) 52.53 Resolving insolvency (rank) 137 Score for registering property (0–100) 44.64 Score for resolving insolvency (0–100) 33.99 Procedures (number) 4 Time (years) 2.7 Time (days) 112 Cost (% of estate) 22.0 Cost (% of property value) 15.1 Recovery rate (cents on the dollar) 28.3 Quality of land administration index (0–30) 17.0 Strength of insolvency framework index (0–16) 6.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 210 DOING BUSINESS 2019  Reform making it easier to do business  Change making it more difficult to do business TRINIDAD AND TOBAGO Latin America & Caribbean GNI per capita (US$) 15,350 Ease of doing business rank (1–190) 105 Ease of doing business score (0–100) 60.81 Population 1,369,125 Starting a business (rank) 76 Getting credit (rank) 60 Trading across borders (rank) 130 Score for starting a business (0–100) 88.57 Score for getting credit (0–100) 65.00 Score for trading across borders (0–100) 62.60 Procedures (number) 7 Strength of legal rights index (0–12) 7 Time to export Time (days) 10.5 Depth of credit information index (0–8) 6 Documentary compliance (hours) 32 Cost (% of income per capita) 0.7 Credit bureau coverage (% of adults) 79.2 Border compliance (hours) 60 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 250 Dealing with construction permits (rank) 125 Protecting minority investors (rank) 57 Border compliance (US$) 499 Score for dealing with construction permits (0–100) 64.20 Score for protecting minority investors (0–100) 61.67 Time to import Procedures (number) 16 Extent of disclosure index (0–10) 4 Documentary compliance (hours) 44 Time (days) 253 Extent of director liability index (0–10) 9 Border compliance (hours) 78 Cost (% of warehouse value) 0.1 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 10.0 Extent of shareholder rights index (0–10) 8 Documentary compliance (US$) 250 Extent of ownership and control index (0–10) 5 Border compliance (US$) 635 Getting electricity (rank) 41 Extent of corporate transparency index (0–10) 3 Score for getting electricity (0–100) 84.30 Enforcing contracts (rank) 174 Procedures (number) 4  Paying taxes (rank) 166 Score for enforcing contracts (0–100) 35.62 Time (days) 61 Score for paying taxes (0–100) 50.97 Time (days) 1,340 Cost (% of income per capita) 199.0 Payments (number per year) 39 Cost (% of claim value) 33.5 Reliability of supply and transparency of tariffs index (0–8) 6 Time (hours per year) 210 Quality of judicial processes index (0–18) 8.0 Total tax and contribution rate (% of profit) 39.7 Registering property (rank) 158 Postfiling index (0–100) 8.00 Resolving insolvency (rank) 77 Score for registering property (0–100) 46.66 Score for resolving insolvency (0–100) 48.48 Procedures (number) 9 Time (years) 2.5 Time (days) 77 Cost (% of estate) 25.0 Cost (% of property value) 7.1 Recovery rate (cents on the dollar) 26.2 Quality of land administration index (0–30) 11.0 Strength of insolvency framework index (0–16) 11.0 TUNISIA Middle East & North Africa GNI per capita (US$) 3,500 Ease of doing business rank (1–190) 80 Ease of doing business score (0–100) 66.11 Population 11,532,127  Starting a business (rank) 63 Getting credit (rank) 99 Trading across borders (rank) 101 Score for starting a business (0–100) 90.23 Score for getting credit (0–100) 50.00 Score for trading across borders (0–100) 70.50 Procedures (number) 6 Strength of legal rights index (0–12) 3 Time to export Time (days) 8 Depth of credit information index (0–8) 7 Documentary compliance (hours) 3 Cost (% of income per capita) 4.3 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 50 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 28.8 Cost to export Documentary compliance (US$) 200 Dealing with construction permits (rank) 77  Protecting minority investors (rank) 83 Border compliance (US$) 469 Score for dealing with construction permits (0–100) 70.66 Score for protecting minority investors (0–100) 56.67 Time to import Procedures (number) 17 Extent of disclosure index (0–10) 6 Documentary compliance (hours) 27 Time (days) 95 Extent of director liability index (0–10) 7 Border compliance (hours) 80 Cost (% of warehouse value) 5.9 Ease of shareholder suits index (0–10) 5 Cost to import Building quality control index (0–15) 12.0 Extent of shareholder rights index (0–10) 5 Documentary compliance (US$) 144 Extent of ownership and control index (0–10) 4 Border compliance (US$) 596 Getting electricity (rank) 51 Extent of corporate transparency index (0–10) 7 Score for getting electricity (0–100) 82.42 Enforcing contracts (rank) 80 Procedures (number) 4  Paying taxes (rank) 133 Score for enforcing contracts (0–100) 59.33 Time (days) 65 Score for paying taxes (0–100) 62.25 Time (days) 565 Cost (% of income per capita) 664.8 Payments (number per year) 8 Cost (% of claim value) 21.8 Reliability of supply and transparency of tariffs index (0–8) 6 Time (hours per year) 144 Quality of judicial processes index (0–18) 7.0 Total tax and contribution rate (% of profit) 60.2  Registering property (rank) 87 Postfiling index (0–100) 22.91 Resolving insolvency (rank) 67 Score for registering property (0–100) 64.89 Score for resolving insolvency (0–100) 54.19 Procedures (number) 4 Time (years) 1.3 Time (days) 39 Cost (% of estate) 7.0 Cost (% of property value) 6.1 Recovery rate (cents on the dollar) 51.3 Quality of land administration index (0–30) 13.0 Strength of insolvency framework index (0–16) 8.5 TURKEY Europe & Central Asia GNI per capita (US$) 10,930 Ease of doing business rank (1–190) 43 Ease of doing business score (0–100) 74.33 Population 80,745,020  Starting a business (rank) 78  Getting credit (rank) 32  Trading across borders (rank) 42 Score for starting a business (0–100) 88.21 Score for getting credit (0–100) 75.00 Score for trading across borders (0–100) 90.27 Procedures (number) 7 Strength of legal rights index (0–12) 7 Time to export Time (days) 7 Depth of credit information index (0–8) 8 Documentary compliance (hours) 4 Cost (% of income per capita) 10.6 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 16 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 77.7 Cost to export Documentary compliance (US$) 55  Dealing with construction permits (rank) 59 Protecting minority investors (rank) 26 Border compliance (US$) 358 Score for dealing with construction permits (0–100) 73.19 Score for protecting minority investors (0–100) 71.67 Time to import Procedures (number) 18 Extent of disclosure index (0–10) 9 Documentary compliance (hours) 3 Time (days) 103 Extent of director liability index (0–10) 5 Border compliance (hours) 11 Cost (% of warehouse value) 3.9 Ease of shareholder suits index (0–10) 6 Cost to import Building quality control index (0–15) 13.0 Extent of shareholder rights index (0–10) 8 Documentary compliance (US$) 80 Extent of ownership and control index (0–10) 7 Border compliance (US$) 46 Getting electricity (rank) 60 Extent of corporate transparency index (0–10) 8 Score for getting electricity (0–100) 81.23  Enforcing contracts (rank) 19 Procedures (number) 4  Paying taxes (rank) 80 Score for enforcing contracts (0–100) 71.78 Time (days) 55 Score for paying taxes (0–100) 74.65 Time (days) 609 Cost (% of income per capita) 389.5 Payments (number per year) 10 Cost (% of claim value) 24.9 Reliability of supply and transparency of tariffs index (0–8) 5 Time (hours per year) 170 Quality of judicial processes index (0–18) 15.0 Total tax and contribution rate (% of profit) 40.9  Registering property (rank) 39 Postfiling index (0–100) 50.00  Resolving insolvency (rank) 109 Score for registering property (0–100) 76.58 Score for resolving insolvency (0–100) 40.71 Procedures (number) 6 Time (years) 5.0 Time (days) 5 Cost (% of estate) 14.5 Cost (% of property value) 4.0 Recovery rate (cents on the dollar) 14.7 Quality of land administration index (0–30) 23.0 Strength of insolvency framework index (0–16) 10.5 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 211  Reform making it easier to do business  Change making it more difficult to do business UGANDA Sub-Saharan Africa GNI per capita (US$) 600 Ease of doing business rank (1–190) 127 Ease of doing business score (0–100) 57.06 Population 42,862,958 Starting a business (rank) 164 Getting credit (rank) 73  Trading across borders (rank) 119 Score for starting a business (0–100) 72.25 Score for getting credit (0–100) 60.00 Score for trading across borders (0–100) 66.73 Procedures (number) 13 Strength of legal rights index (0–12) 5 Time to export Time (days) 24 Depth of credit information index (0–8) 7 Documentary compliance (hours) 24 Cost (% of income per capita) 33.6 Credit bureau coverage (% of adults) 6.6 Border compliance (hours) 59 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 102 Dealing with construction permits (rank) 145 Protecting minority investors (rank) 110 Border compliance (US$) 209 Score for dealing with construction permits (0–100) 58.93 Score for protecting minority investors (0–100) 50.00 Time to import Procedures (number) 18 Extent of disclosure index (0–10) 3 Documentary compliance (hours) 96 Time (days) 114 Extent of director liability index (0–10) 5 Border compliance (hours) 145 Cost (% of warehouse value) 8.1 Ease of shareholder suits index (0–10) 7 Cost to import Building quality control index (0–15) 8.0 Extent of shareholder rights index (0–10) 4 Documentary compliance (US$) 296 Extent of ownership and control index (0–10) 5 Border compliance (US$) 447 Getting electricity (rank) 175 Extent of corporate transparency index (0–10) 6 Score for getting electricity (0–100) 34.09 Enforcing contracts (rank) 71 Procedures (number) 6 Paying taxes (rank) 87 Score for enforcing contracts (0–100) 60.60 Time (days) 66 Score for paying taxes (0–100) 73.10 Time (days) 490 Cost (% of income per capita) 7,513.6 Payments (number per year) 31 Cost (% of claim value) 31.3 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 195 Quality of judicial processes index (0–18) 8.5 Total tax and contribution rate (% of profit) 33.7 Registering property (rank) 126 Postfiling index (0–100) 72.28 Resolving insolvency (rank) 112 Score for registering property (0–100) 54.99 Score for resolving insolvency (0–100) 39.89 Procedures (number) 10 Time (years) 2.2 Time (days) 42 Cost (% of estate) 29.5 Cost (% of property value) 3.1 Recovery rate (cents on the dollar) 39.3 Quality of land administration index (0–30) 10.5 Strength of insolvency framework index (0–16) 6.0 UKRAINE Europe & Central Asia GNI per capita (US$) 2,388 Ease of doing business rank (1–190) 71 Ease of doing business score (0–100) 68.25 Population 44,831,159 Starting a business (rank) 56 Getting credit (rank) 32  Trading across borders (rank) 78 Score for starting a business (0–100) 91.07 Score for getting credit (0–100) 75.00 Score for trading across borders (0–100) 77.62 Procedures (number) 6 Strength of legal rights index (0–12) 8 Time to export Time (days) 6.5 Depth of credit information index (0–8) 7 Documentary compliance (hours) 66 Cost (% of income per capita) 0.6 Credit bureau coverage (% of adults) 45.9 Border compliance (hours) 6 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 192  Dealing with construction permits (rank) 30  Protecting minority investors (rank) 72 Border compliance (US$) 75 Score for dealing with construction permits (0–100) 76.91 Score for protecting minority investors (0–100) 58.33 Time to import Procedures (number) 11 Extent of disclosure index (0–10) 8 Documentary compliance (hours) 96 Time (days) 85 Extent of director liability index (0–10) 2 Border compliance (hours) 32 Cost (% of warehouse value) 6.3 Ease of shareholder suits index (0–10) 6 Cost to import Building quality control index (0–15) 12.0 Extent of shareholder rights index (0–10) 5 Documentary compliance (US$) 162 Extent of ownership and control index (0–10) 6 Border compliance (US$) 100 Getting electricity (rank) 135 Extent of corporate transparency index (0–10) 8 Score for getting electricity (0–100) 59.17  Enforcing contracts (rank) 57 Procedures (number) 5 Paying taxes (rank) 54 Score for enforcing contracts (0–100) 63.59 Time (days) 281 Score for paying taxes (0–100) 79.35 Time (days) 378 Cost (% of income per capita) 402.5 Payments (number per year) 5 Cost (% of claim value) 46.3 Reliability of supply and transparency of tariffs index (0–8) 6 Time (hours per year) 327.5 Quality of judicial processes index (0–18) 11.5 Total tax and contribution rate (% of profit) 41.7 Registering property (rank) 63 Postfiling index (0–100) 85.95 Resolving insolvency (rank) 145 Score for registering property (0–100) 69.74 Score for resolving insolvency (0–100) 31.72 Procedures (number) 7 Time (years) 2.9 Time (days) 17 Cost (% of estate) 40.5 Cost (% of property value) 1.8 Recovery rate (cents on the dollar) 9.6 Quality of land administration index (0–30) 14.5 Strength of insolvency framework index (0–16) 8.5 UNITED ARAB EMIRATES Middle East & North Africa GNI per capita (US$) 39,130 Ease of doing business rank (1–190) 11 Ease of doing business score (0–100) 81.28 Population 9,400,145  Starting a business (rank) 25  Getting credit (rank) 44 Trading across borders (rank) 98 Score for starting a business (0–100) 94.06 Score for getting credit (0–100) 70.00 Score for trading across borders (0–100) 71.50 Procedures (number) 2.5 Strength of legal rights index (0–12) 6 Time to export Time (days) 4 Depth of credit information index (0–8) 8 Documentary compliance (hours) 6 Cost (% of income per capita) 22.8 Credit bureau coverage (% of adults) 53.6 Border compliance (hours) 27 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 10.8 Cost to export Documentary compliance (US$) 178 Dealing with construction permits (rank) 5 Protecting minority investors (rank) 15 Border compliance (US$) 462 Score for dealing with construction permits (0–100) 86.41 Score for protecting minority investors (0–100) 75.00 Time to import Procedures (number) 14 Extent of disclosure index (0–10) 10 Documentary compliance (hours) 12 Time (days) 50.5 Extent of director liability index (0–10) 9 Border compliance (hours) 54 Cost (% of warehouse value) 2.3 Ease of shareholder suits index (0–10) 4 Cost to import Building quality control index (0–15) 15.0 Extent of shareholder rights index (0–10) 6 Documentary compliance (US$) 283 Extent of ownership and control index (0–10) 9 Border compliance (US$) 678  Getting electricity (rank) 1 Extent of corporate transparency index (0–10) 7 Score for getting electricity (0–100) 100.00 Enforcing contracts (rank) 9 Procedures (number) 2 Paying taxes (rank) 2 Score for enforcing contracts (0–100) 75.88 Time (days) 10 Score for paying taxes (0–100) 99.44 Time (days) 445 Cost (% of income per capita) 0.0 Payments (number per year) 4 Cost (% of claim value) 21.0 Reliability of supply and transparency of tariffs index (0–8) 8 Time (hours per year) 12 Quality of judicial processes index (0–18) 14.0 Total tax and contribution rate (% of profit) 15.9  Registering property (rank) 7 Postfiling index (0–100) not applicable Resolving insolvency (rank) 75 Score for registering property (0–100) 90.88 Score for resolving insolvency (0–100) 49.67 Procedures (number) 2 Time (years) 3.2 Time (days) 1.5 Cost (% of estate) 20.0 Cost (% of property value) 0.2 Recovery rate (cents on the dollar) 28.4 Quality of land administration index (0–30) 22.0 Strength of insolvency framework index (0–16) 11.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 212 DOING BUSINESS 2019  Reform making it easier to do business  Change making it more difficult to do business UNITED KINGDOM OECD high income GNI per capita (US$) 40,530 Ease of doing business rank (1–190) 9 Ease of doing business score (0–100) 82.65 Population 66,022,273 Starting a business (rank) 19 Getting credit (rank) 32 Trading across borders (rank) 30 Score for starting a business (0–100) 94.58 Score for getting credit (0–100) 75.00 Score for trading across borders (0–100) 93.76 Procedures (number) 4 Strength of legal rights index (0–12) 7 Time to export Time (days) 4.5 Depth of credit information index (0–8) 8 Documentary compliance (hours) 4 Cost (% of income per capita) 0.0 Credit bureau coverage (% of adults) 100.0 Border compliance (hours) 24 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 25 Dealing with construction permits (rank) 17 Protecting minority investors (rank) 15 Border compliance (US$) 280 Score for dealing with construction permits (0–100) 80.29 Score for protecting minority investors (0–100) 75.00 Time to import Procedures (number) 9 Extent of disclosure index (0–10) 10 Documentary compliance (hours) 2 Time (days) 86 Extent of director liability index (0–10) 7 Border compliance (hours) 3 Cost (% of warehouse value) 1.1 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 9.0 Extent of shareholder rights index (0–10) 7 Documentary compliance (US$) 0 Extent of ownership and control index (0–10) 5 Border compliance (US$) 0  Getting electricity (rank) 7 Extent of corporate transparency index (0–10) 8 Score for getting electricity (0–100) 96.45 Enforcing contracts (rank) 32 Procedures (number) 3 Paying taxes (rank) 23 Score for enforcing contracts (0–100) 68.69 Time (days) 50 Score for paying taxes (0–100) 87.14 Time (days) 437 Cost (% of income per capita) 23.9 Payments (number per year) 8 Cost (% of claim value) 45.7 Reliability of supply and transparency of tariffs index (0–8) 8 Time (hours per year) 105 Quality of judicial processes index (0–18) 15.0 Total tax and contribution rate (% of profit) 30.0 Registering property (rank) 42 Postfiling index (0–100) 71.00 Resolving insolvency (rank) 14 Score for registering property (0–100) 75.34 Score for resolving insolvency (0–100) 80.27 Procedures (number) 6 Time (years) 1.0 Time (days) 21.5 Cost (% of estate) 6.0 Cost (% of property value) 4.8 Recovery rate (cents on the dollar) 85.3 Quality of land administration index (0–30) 25.5 Strength of insolvency framework index (0–16) 11.0 UNITED STATES OECD high income GNI per capita (US$) 58,270 Ease of doing business rank (1–190) 8 Ease of doing business score (0–100) 82.75 Population 325,719,178 Starting a business (rank) 53 Getting credit (rank) 3 Trading across borders (rank) 36 Score for starting a business (0–100) 91.23 Score for getting credit (0–100) 95.00 Score for trading across borders (0–100) 92.01 Procedures (number) 6 Strength of legal rights index (0–12) 11 Time to export Time (days) 5.6 Depth of credit information index (0–8) 8 Documentary compliance (hours) 1.5 Cost (% of income per capita) 1.0 Credit bureau coverage (% of adults) 100.0 Border compliance (hours) 1.5 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 60 Dealing with construction permits (rank) 26 Protecting minority investors (rank) 50 Border compliance (US$) 175 Score for dealing with construction permits (0–100) 77.88 Score for protecting minority investors (0–100) 64.67 Time to import Procedures (number) 15.8 Extent of disclosure index (0–10) 7.4 Documentary compliance (hours) 7.5 Time (days) 80.6 Extent of director liability index (0–10) 8.6 Border compliance (hours) 1.5 Cost (% of warehouse value) 0.8 Ease of shareholder suits index (0–10) 9 Cost to import Building quality control index (0–15) 11.2 Extent of shareholder rights index (0–10) 4 Documentary compliance (US$) 100 Extent of ownership and control index (0–10) 4.4 Border compliance (US$) 175 Getting electricity (rank) 54 Extent of corporate transparency index (0–10) 5.4 Score for getting electricity (0–100) 82.15 Enforcing contracts (rank) 16 Procedures (number) 4.8 Paying taxes (rank) 37 Score for enforcing contracts (0–100) 72.61 Time (days) 89.6 Score for paying taxes (0–100) 84.14 Time (days) 420 Cost (% of income per capita) 22.9 Payments (number per year) 10.6 Cost (% of claim value) 30.5 Reliability of supply and transparency of tariffs index (0–8) 7.2 Time (hours per year) 175 Quality of judicial processes index (0–18) 13.8 Total tax and contribution rate (% of profit) 43.8 Registering property (rank) 38 Postfiling index (0–100) 94.04 Resolving insolvency (rank) 3 Score for registering property (0–100) 76.87 Score for resolving insolvency (0–100) 90.91 Procedures (number) 4.4 Time (years) 1.0 Time (days) 15.2 Cost (% of estate) 10.0 Cost (% of property value) 2.4 Recovery rate (cents on the dollar) 81.8 Quality of land administration index (0–30) 17.6 Strength of insolvency framework index (0–16) 15.0 URUGUAY Latin America & Caribbean GNI per capita (US$) 15,250 Ease of doing business rank (1–190) 95 Ease of doing business score (0–100) 62.60 Population 3,456,750 Starting a business (rank) 65 Getting credit (rank) 73 Trading across borders (rank) 152 Score for starting a business (0–100) 89.78 Score for getting credit (0–100) 60.00 Score for trading across borders (0–100) 57.14 Procedures (number) 5 Strength of legal rights index (0–12) 4 Time to export Time (days) 6.5 Depth of credit information index (0–8) 8 Documentary compliance (hours) 24 Cost (% of income per capita) 22.6 Credit bureau coverage (% of adults) 100.0 Border compliance (hours) 96 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 100.0 Cost to export Documentary compliance (US$) 231  Dealing with construction permits (rank) 155 Protecting minority investors (rank) 132 Border compliance (US$) 1,038 Score for dealing with construction permits (0–100) 56.44 Score for protecting minority investors (0–100) 43.33 Time to import Procedures (number) 21 Extent of disclosure index (0–10) 3 Documentary compliance (hours) 72 Time (days) 251 Extent of director liability index (0–10) 4 Border compliance (hours) 6 Cost (% of warehouse value) 1.1 Ease of shareholder suits index (0–10) 8 Cost to import Building quality control index (0–15) 9.0 Extent of shareholder rights index (0–10) 5 Documentary compliance (US$) 285 Extent of ownership and control index (0–10) 5 Border compliance (US$) 500 Getting electricity (rank) 55 Extent of corporate transparency index (0–10) 1 Score for getting electricity (0–100) 82.12 Enforcing contracts (rank) 100 Procedures (number) 5 Paying taxes (rank) 101 Score for enforcing contracts (0–100) 56.29 Time (days) 48 Score for paying taxes (0–100) 70.31 Time (days) 725 Cost (% of income per capita) 10.7 Payments (number per year) 20 Cost (% of claim value) 23.2 Reliability of supply and transparency of tariffs index (0–8) 6 Time (hours per year) 163 Quality of judicial processes index (0–18) 8.0 Total tax and contribution rate (% of profit) 41.8 Registering property (rank) 115 Postfiling index (0–100) 49.54 Resolving insolvency (rank) 70 Score for registering property (0–100) 57.59 Score for resolving insolvency (0–100) 52.96 Procedures (number) 9 Time (years) 1.8 Time (days) 66 Cost (% of estate) 7.0 Cost (% of property value) 7.0 Recovery rate (cents on the dollar) 43.2 Quality of land administration index (0–30) 22.5 Strength of insolvency framework index (0–16) 9.5 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 213  Reform making it easier to do business  Change making it more difficult to do business UZBEKISTAN Europe & Central Asia GNI per capita (US$) 1,980 Ease of doing business rank (1–190) 76 Ease of doing business score (0–100) 67.40 Population 32,387,200 Starting a business (rank) 12 Getting credit (rank) 60  Trading across borders (rank) 165 Score for starting a business (0–100) 95.79 Score for getting credit (0–100) 65.00 Score for trading across borders (0–100) 49.79 Procedures (number) 3 Strength of legal rights index (0–12) 6 Time to export Time (days) 4 Depth of credit information index (0–8) 7 Documentary compliance (hours) 96 Cost (% of income per capita) 3.1 Credit bureau coverage (% of adults) 42.7 Border compliance (hours) 112 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 292 Dealing with construction permits (rank) 134  Protecting minority investors (rank) 64 Border compliance (US$) 278 Score for dealing with construction permits (0–100) 61.37 Score for protecting minority investors (0–100) 60.00 Time to import Procedures (number) 17 Extent of disclosure index (0–10) 8 Documentary compliance (hours) 174 Time (days) 246 Extent of director liability index (0–10) 3 Border compliance (hours) 111 Cost (% of warehouse value) 3.3 Ease of shareholder suits index (0–10) 7 Cost to import Building quality control index (0–15) 11.0 Extent of shareholder rights index (0–10) 6 Documentary compliance (US$) 292 Extent of ownership and control index (0–10) 5 Border compliance (US$) 278 Getting electricity (rank) 35 Extent of corporate transparency index (0–10) 7 Score for getting electricity (0–100) 86.05 Enforcing contracts (rank) 41 Procedures (number) 4  Paying taxes (rank) 64 Score for enforcing contracts (0–100) 67.26 Time (days) 88 Score for paying taxes (0–100) 76.92 Time (days) 225 Cost (% of income per capita) 705.2 Payments (number per year) 10 Cost (% of claim value) 20.5 Reliability of supply and transparency of tariffs index (0–8) 8 Time (hours per year) 181 Quality of judicial processes index (0–18) 6.0 Total tax and contribution rate (% of profit) 32.1 Registering property (rank) 71 Postfiling index (0–100) 48.17 Resolving insolvency (rank) 91 Score for registering property (0–100) 66.60 Score for resolving insolvency (0–100) 45.21 Procedures (number) 9 Time (years) 2.0 Time (days) 46 Cost (% of estate) 10.0 Cost (% of property value) 1.1 Recovery rate (cents on the dollar) 37.6 Quality of land administration index (0–30) 18.5 Strength of insolvency framework index (0–16) 8.0 VANUATU East Asia & Pacific GNI per capita (US$) 2,920 Ease of doing business rank (1–190) 94 Ease of doing business score (0–100) 62.87 Population 276,244 Starting a business (rank) 132 Getting credit (rank) 32 Trading across borders (rank) 147 Score for starting a business (0–100) 81.52 Score for getting credit (0–100) 75.00 Score for trading across borders (0–100) 59.13 Procedures (number) 7 Strength of legal rights index (0–12) 11 Time to export Time (days) 18 Depth of credit information index (0–8) 4 Documentary compliance (hours) 72 Cost (% of income per capita) 42.0 Credit bureau coverage (% of adults) 12.2 Border compliance (hours) 38 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 190 Dealing with construction permits (rank) 147 Protecting minority investors (rank) 110 Border compliance (US$) 709 Score for dealing with construction permits (0–100) 58.09 Score for protecting minority investors (0–100) 50.00 Time to import Procedures (number) 14 Extent of disclosure index (0–10) 5 Documentary compliance (hours) 48 Time (days) 124 Extent of director liability index (0–10) 6 Border compliance (hours) 126 Cost (% of warehouse value) 7.3 Ease of shareholder suits index (0–10) 5 Cost to import Building quality control index (0–15) 5.0 Extent of shareholder rights index (0–10) 8 Documentary compliance (US$) 183 Extent of ownership and control index (0–10) 2 Border compliance (US$) 681 Getting electricity (rank) 107 Extent of corporate transparency index (0–10) 4 Score for getting electricity (0–100) 69.05 Enforcing contracts (rank) 136 Procedures (number) 4 Paying taxes (rank) 58 Score for enforcing contracts (0–100) 49.27 Time (days) 120 Score for paying taxes (0–100) 77.85 Time (days) 430 Cost (% of income per capita) 1,035.1 Payments (number per year) 31 Cost (% of claim value) 56.0 Reliability of supply and transparency of tariffs index (0–8) 4 Time (hours per year) 120 Quality of judicial processes index (0–18) 6.5 Total tax and contribution rate (% of profit) 8.5 Registering property (rank) 79 Postfiling index (0–100) 69.04 Resolving insolvency (rank) 98 Score for registering property (0–100) 65.64 Score for resolving insolvency (0–100) 43.10 Procedures (number) 4 Time (years) 2.6 Time (days) 58 Cost (% of estate) 38.0 Cost (% of property value) 7.0 Recovery rate (cents on the dollar) 45.2 Quality of land administration index (0–30) 18.5 Strength of insolvency framework index (0–16) 6.0 VENEZUELA, RB Latin America & Caribbean GNI per capita (US$) 8,132 Ease of doing business rank (1–190) 188 Ease of doing business score (0–100) 30.61 Population 31,977,065 Starting a business (rank) 190 Getting credit (rank) 124 Trading across borders (rank) 187 Score for starting a business (0–100) 25.00 Score for getting credit (0–100) 40.00 Score for trading across borders (0–100) 7.93 Procedures (number) 20 Strength of legal rights index (0–12) 1 Time to export Time (days) 230 Depth of credit information index (0–8) 7 Documentary compliance (hours) 528 Cost (% of income per capita) 391.3 Credit bureau coverage (% of adults) 36.6 Border compliance (hours) 288 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 375 Dealing with construction permits (rank) 152 Protecting minority investors (rank) 180 Border compliance (US$) 1,250 Score for dealing with construction permits (0–100) 56.88 Score for protecting minority investors (0–100) 26.67 Time to import Procedures (number) 11 Extent of disclosure index (0–10) 3 Documentary compliance (hours) 1,090 Time (days) 434 Extent of director liability index (0–10) 2 Border compliance (hours) 240 Cost (% of warehouse value) 3.7 Ease of shareholder suits index (0–10) 3 Cost to import Building quality control index (0–15) 10.5 Extent of shareholder rights index (0–10) 2 Documentary compliance (US$) 400 Extent of ownership and control index (0–10) 3 Border compliance (US$) 1,500 Getting electricity (rank) 186 Extent of corporate transparency index (0–10) 3 Score for getting electricity (0–100) 16.85 Enforcing contracts (rank) 148 Procedures (number) 6 Paying taxes (rank) 189 Score for enforcing contracts (0–100) 46.89 Time (days) 208 Score for paying taxes (0–100) 15.35 Time (days) 720 Cost (% of income per capita) 17,659.2 Payments (number per year) 70 Cost (% of claim value) 43.7 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 792 Quality of judicial processes index (0–18) 7.0 Total tax and contribution rate (% of profit) 64.6 Registering property (rank) 138 Postfiling index (0–100) 19.72 Resolving insolvency (rank) 165 Score for registering property (0–100) 51.92 Score for resolving insolvency (0–100) 18.63 Procedures (number) 9 Time (years) 4.0 Time (days) 52 Cost (% of estate) 38.0 Cost (% of property value) 2.9 Recovery rate (cents on the dollar) 5.6 Quality of land administration index (0–30) 5.5 Strength of insolvency framework index (0–16) 5.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. 214 DOING BUSINESS 2019  Reform making it easier to do business  Change making it more difficult to do business VIETNAM East Asia & Pacific GNI per capita (US$) 2,170 Ease of doing business rank (1–190) 69 Ease of doing business score (0–100) 68.36 Population 95,540,800  Starting a business (rank) 104 Getting credit (rank) 32 Trading across borders (rank) 100 Score for starting a business (0–100) 84.82 Score for getting credit (0–100) 75.00 Score for trading across borders (0–100) 70.83 Procedures (number) 8 Strength of legal rights index (0–12) 8 Time to export Time (days) 17 Depth of credit information index (0–8) 7 Documentary compliance (hours) 50 Cost (% of income per capita) 5.9 Credit bureau coverage (% of adults) 29.5 Border compliance (hours) 55 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 54.8 Cost to export Documentary compliance (US$) 139 Dealing with construction permits (rank) 21 Protecting minority investors (rank) 89 Border compliance (US$) 290 Score for dealing with construction permits (0–100) 79.05 Score for protecting minority investors (0–100) 55.00 Time to import Procedures (number) 10 Extent of disclosure index (0–10) 7 Documentary compliance (hours) 76 Time (days) 166 Extent of director liability index (0–10) 4 Border compliance (hours) 56 Cost (% of warehouse value) 0.7 Ease of shareholder suits index (0–10) 2 Cost to import Building quality control index (0–15) 12.0 Extent of shareholder rights index (0–10) 7 Documentary compliance (US$) 183 Extent of ownership and control index (0–10) 6 Border compliance (US$) 373 Getting electricity (rank) 27 Extent of corporate transparency index (0–10) 7 Score for getting electricity (0–100) 87.94  Enforcing contracts (rank) 62 Procedures (number) 4  Paying taxes (rank) 131 Score for enforcing contracts (0–100) 62.07 Time (days) 31 Score for paying taxes (0–100) 62.87 Time (days) 400 Cost (% of income per capita) 1,087.3 Payments (number per year) 10 Cost (% of claim value) 29.0 Reliability of supply and transparency of tariffs index (0–8) 7 Time (hours per year) 498 Quality of judicial processes index (0–18) 7.5 Total tax and contribution rate (% of profit) 37.8 Registering property (rank) 60 Postfiling index (0–100) 49.08 Resolving insolvency (rank) 133 Score for registering property (0–100) 71.09 Score for resolving insolvency (0–100) 34.93 Procedures (number) 5 Time (years) 5.0 Time (days) 53.5 Cost (% of estate) 14.5 Cost (% of property value) 0.6 Recovery rate (cents on the dollar) 21.3 Quality of land administration index (0–30) 14.0 Strength of insolvency framework index (0–16) 7.5 WEST BANK AND GAZA Middle East & North Africa GNI per capita (US$) 3,180 Ease of doing business rank (1–190) 116 Ease of doing business score (0–100) 59.11 Population 4,684,777 Starting a business (rank) 171 Getting credit (rank) 22 Trading across borders (rank) 54 Score for starting a business (0–100) 69.36 Score for getting credit (0–100) 80.00 Score for trading across borders (0–100) 86.67 Procedures (number) 10.5 Strength of legal rights index (0–12) 8 Time to export Time (days) 43.5 Depth of credit information index (0–8) 8 Documentary compliance (hours) 72 Cost (% of income per capita) 47.0 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) 6 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 21.0 Cost to export Documentary compliance (US$) 80 Dealing with construction permits (rank) 157 Protecting minority investors (rank) 161 Border compliance (US$) 51 Score for dealing with construction permits (0–100) 56.15 Score for protecting minority investors (0–100) 38.33 Time to import Procedures (number) 20 Extent of disclosure index (0–10) 6 Documentary compliance (hours) 45 Time (days) 108 Extent of director liability index (0–10) 5 Border compliance (hours) 6 Cost (% of warehouse value) 14.4 Ease of shareholder suits index (0–10) 6 Cost to import Building quality control index (0–15) 12.0 Extent of shareholder rights index (0–10) 2 Documentary compliance (US$) 85 Extent of ownership and control index (0–10) 1 Border compliance (US$) 50 Getting electricity (rank) 85 Extent of corporate transparency index (0–10) 3 Score for getting electricity (0–100) 74.16 Enforcing contracts (rank) 123 Procedures (number) 5 Paying taxes (rank) 107 Score for enforcing contracts (0–100) 52.51 Time (days) 47 Score for paying taxes (0–100) 68.92 Time (days) 540 Cost (% of income per capita) 1,614.8 Payments (number per year) 28 Cost (% of claim value) 27.0 Reliability of supply and transparency of tariffs index (0–8) 5 Time (hours per year) 168 Quality of judicial processes index (0–18) 4.0 Total tax and contribution rate (% of profit) 15.3  Registering property (rank) 84 Postfiling index (0–100) 35.72 Resolving insolvency (rank) 168 Score for registering property (0–100) 65.04 Score for resolving insolvency (0–100) 0.00 Procedures (number) 7 Time (years) no practice Time (days) 35 Cost (% of estate) no practice Cost (% of property value) 3.0 Recovery rate (cents on the dollar) 0.0 Quality of land administration index (0–30) 14.0 Strength of insolvency framework index (0–16) 0.0 YEMEN, REP. Middle East & North Africa GNI per capita (US$) 791 Ease of doing business rank (1–190) 187 Ease of doing business score (0–100) 32.41 Population 28,250,420 Starting a business (rank) 175 Getting credit (rank) 186 Trading across borders (rank) 189 Score for starting a business (0–100) 67.01 Score for getting credit (0–100) 0.00 Score for trading across borders (0–100) 0.00 Procedures (number) 6.5 Strength of legal rights index (0–12) 0 Time to export Time (days) 40.5 Depth of credit information index (0–8) 0 Documentary compliance (hours) no practice Cost (% of income per capita) 118.8 Credit bureau coverage (% of adults) 0.0 Border compliance (hours) no practice Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 1.3 Cost to export Documentary compliance (US$) no practice Dealing with construction permits (rank) 186 Protecting minority investors (rank) 132 Border compliance (US$) no practice Score for dealing with construction permits (0–100) 0.00 Score for protecting minority investors (0–100) 43.33 Time to import Procedures (number) no practice Extent of disclosure index (0–10) 6 Documentary compliance (hours) no practice Time (days) no practice Extent of director liability index (0–10) 4 Border compliance (hours) no practice Cost (% of warehouse value) no practice Ease of shareholder suits index (0–10) 3 Cost to import Building quality control index (0–15) no practice Extent of shareholder rights index (0–10) 5 Documentary compliance (US$) no practice Extent of ownership and control index (0–10) 4 Border compliance (US$) no practice Getting electricity (rank) 187 Extent of corporate transparency index (0–10) 4 Score for getting electricity (0–100) 0.00 Enforcing contracts (rank) 139 Procedures (number) no practice Paying taxes (rank) 83 Score for enforcing contracts (0–100) 48.52 Time (days) no practice Score for paying taxes (0–100) 74.13 Time (days) 645 Cost (% of income per capita) no practice Payments (number per year) 44 Cost (% of claim value) 30.0 Reliability of supply and transparency of tariffs index (0–8) no practice Time (hours per year) 248 Quality of judicial processes index (0–18) 4.0 Total tax and contribution rate (% of profit) 26.6 Registering property (rank) 81 Postfiling index (0–100) 96.34 Resolving insolvency (rank) 157 Score for registering property (0–100) 65.18 Score for resolving insolvency (0–100) 25.89 Procedures (number) 6 Time (years) 3.0 Time (days) 19 Cost (% of estate) 15.0 Cost (% of property value) 1.8 Recovery rate (cents on the dollar) 19.1 Quality of land administration index (0–30) 7.0 Strength of insolvency framework index (0–16) 5.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. COUNTRY TABLES 215  Reform making it easier to do business  Change making it more difficult to do business ZAMBIA Sub-Saharan Africa GNI per capita (US$) 1,300 Ease of doing business rank (1–190) 87 Ease of doing business score (0–100) 65.08 Population 17,094,130 Starting a business (rank) 102 Getting credit (rank) 3 Trading across borders (rank) 153 Score for starting a business (0–100) 85.07 Score for getting credit (0–100) 95.00 Score for trading across borders (0–100) 56.88 Procedures (number) 7 Strength of legal rights index (0–12) 11 Time to export Time (days) 8.5 Depth of credit information index (0–8) 8 Documentary compliance (hours) 96 Cost (% of income per capita) 32.8 Credit bureau coverage (% of adults) 10.9 Border compliance (hours) 120 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 0.0 Cost to export Documentary compliance (US$) 200 Dealing with construction permits (rank) 70 Protecting minority investors (rank) 110 Border compliance (US$) 370 Score for dealing with construction permits (0–100) 71.65 Score for protecting minority investors (0–100) 50.00 Time to import Procedures (number) 10 Extent of disclosure index (0–10) 4 Documentary compliance (hours) 72 Time (days) 189 Extent of director liability index (0–10) 6 Border compliance (hours) 120 Cost (% of warehouse value) 2.6 Ease of shareholder suits index (0–10) 7 Cost to import Building quality control index (0–15) 10.0 Extent of shareholder rights index (0–10) 5 Documentary compliance (US$) 175 Extent of ownership and control index (0–10) 4 Border compliance (US$) 380 Getting electricity (rank) 128 Extent of corporate transparency index (0–10) 4 Score for getting electricity (0–100) 61.22  Enforcing contracts (rank) 130 Procedures (number) 5 Paying taxes (rank) 17 Score for enforcing contracts (0–100) 50.82 Time (days) 117 Score for paying taxes (0–100) 88.71 Time (days) 611 Cost (% of income per capita) 2,329.1 Payments (number per year) 11 Cost (% of claim value) 38.7 Reliability of supply and transparency of tariffs index (0–8) 4 Time (hours per year) 164 Quality of judicial processes index (0–18) 6.5 Total tax and contribution rate (% of profit) 15.6 Registering property (rank) 150 Postfiling index (0–100) 85.94 Resolving insolvency (rank) 99 Score for registering property (0–100) 49.06 Score for resolving insolvency (0–100) 42.42 Procedures (number) 6 Time (years) 1.0 Time (days) 45 Cost (% of estate) 9.0 Cost (% of property value) 9.7 Recovery rate (cents on the dollar) 49.8 Quality of land administration index (0–30) 7.0 Strength of insolvency framework index (0–16) 5.0 ZIMBABWE Sub-Saharan Africa GNI per capita (US$) 910 Ease of doing business rank (1–190) 155 Ease of doing business score (0–100) 50.44 Population 16,529,904  Starting a business (rank) 176  Getting credit (rank) 85 Trading across borders (rank) 157 Score for starting a business (0–100) 66.48 Score for getting credit (0–100) 55.00 Score for trading across borders (0–100) 54.34 Procedures (number) 9 Strength of legal rights index (0–12) 5 Time to export Time (days) 32 Depth of credit information index (0–8) 6 Documentary compliance (hours) 99 Cost (% of income per capita) 110.7 Credit bureau coverage (% of adults) 33.6 Border compliance (hours) 88 Minimum capital (% of income per capita) 0.0 Credit registry coverage (% of adults) 7.1 Cost to export Documentary compliance (US$) 170  Dealing with construction permits (rank) 176 Protecting minority investors (rank) 95 Border compliance (US$) 285 Score for dealing with construction permits (0–100) 48.55 Score for protecting minority investors (0–100) 53.33 Time to import Procedures (number) 10 Extent of disclosure index (0–10) 8 Documentary compliance (hours) 81 Time (days) 208 Extent of director liability index (0–10) 2 Border compliance (hours) 228 Cost (% of warehouse value) 22.7 Ease of shareholder suits index (0–10) 5 Cost to import Building quality control index (0–15) 10.0 Extent of shareholder rights index (0–10) 7 Documentary compliance (US$) 150 Extent of ownership and control index (0–10) 5 Border compliance (US$) 562 Getting electricity (rank) 166 Extent of corporate transparency index (0–10) 5 Score for getting electricity (0–100) 44.81  Enforcing contracts (rank) 168 Procedures (number) 6 Paying taxes (rank) 145 Score for enforcing contracts (0–100) 39.66 Time (days) 106 Score for paying taxes (0–100) 58.71 Time (days) 410 Cost (% of income per capita) 2,631.5 Payments (number per year) 51 Cost (% of claim value) 83.1 Reliability of supply and transparency of tariffs index (0–8) 0 Time (hours per year) 242 Quality of judicial processes index (0–18) 6.5 Total tax and contribution rate (% of profit) 31.6 Registering property (rank) 109 Postfiling index (0–100) 52.38 Resolving insolvency (rank) 159 Score for registering property (0–100) 58.20 Score for resolving insolvency (0–100) 25.34 Procedures (number) 5 Time (years) 3.3 Time (days) 36 Cost (% of estate) 22.0 Cost (% of property value) 7.6 Recovery rate (cents on the dollar) 18.0 Quality of land administration index (0–30) 10.0 Strength of insolvency framework index (0–16) 5.0 Note: Most indicator sets refer to a case scenario in the largest business city of an economy, though for 11 economies the data are a population-weighted average for the two largest business cities. For some indicators a result of “no practice” may be recorded for an economy; see the data notes for more details. In starting a business, procedures (number), time (days) and cost (% of income per capita) are calculated as the average of both men and women. For the postfiling index, a result of “not applicable” may be recorded for an economy. DOING BUSINESS 2019 Acknowledgments Data collection and analysis for Doing Ndiaye, Albert Nogues i Comas, Nadia Business 2019 were conducted by a Novik, Enrique Orellana Tamez, Rabah team led by Santiago Croci Downes Ounissi, Esperanza Pastor Nuñez De (Program Manager, Doing Business) under Castro, Madwa-Nika Phanord-Cadet, the general direction of Rita Ramalho Marion Pinto, Oleksandra Popova, (Senior Manager, Global Indicators Maria Antonia Quesada Gámez, Parvina Group, Development Economics). Rakhimova, Andrea Nathalie Reyes Overall guidance for the preparation of Benjumea, Julie Anne Ryan, Jayashree the report was provided by Shantayanan Srinivasan, Mihaela Stangu, Erick Tjong, Devarajan (Senior Director, Development Judit Trasancos Rodriguez, Farrukh Economics and Acting Chief Economist Umarov, Yulia Borisovna Valerio, Maria of the World Bank Group). Adelaida Vélez Posada, Rongpeng (Tiffany) Yang, Marilyne Florence The project was managed with the support Mafoboue Youbi, Inés Zabalbeitia of Adrian Gonzalez, Nan Jiang, Valentina Múgica, Yasmin Zand and Muqiao Saltane and Hulya Ulku. Other team mem- (Chloe) Zhang. Vadim Abanin, Abigail bers included Nadine Abi Chakra, Ahmad Adu-Daako, Bassey Bassey Akpan, Alec Famm AlKhuzam, Jean Arlet, Lucia Arnal Michael Albright, Hisham Mohammed J Rodriguez, Yuriy Valentinovich Avramov, Alhawal, Meer Ako Ali, Ogma Dessirama Elodie Mathilde Raymonde Bataille, Erica Bale, Millan Redwan Bederu, Kimberly Bosio, Liliya F Bulgakova, Édgar Chávez, Krystal Blake, Irina Bondarenko, Damien Maria-Magdalena Chiquier, Cyriane Matthias Valentin Boucher, Santi Calvo Marie Coste, Najah Nina Dannaoui, Cano, Haoua Cisse Coulibaly, Dominique Marie Lily Delion, Ina Dodica, Varun Fritz Deshommes, Minori Ito, Eva Eknath, Viktoriya Ereshchenko, Cecile Solange Labbe, Eric Matthew Larger, Ferro, Dorina Peteva Georgieva, Pelayo Xueyang Li, Songezo Mabece, Vlagyiszlav Gonzalez-Escalada Mena, Fatima Al Makszimov, Angela Marotti de Sciarra, Zahra Abdulrahim Hewaidi, Maksym Carolina Nugnes, Adjoua Marie-Pascale Iavorskyi, Herve Kaddoura, Klaus Adolfo Nzi, Alexia Pimbli, Frida Irina Stukanow Koch-Saldarriaga, Khrystyna L. Kushnir, Dominguez, Bertrand Olivier Teirlinck, Olga Kuzmina, Iryna Lagodna, Nicole Sofia Terragni, Carol Marina Tojeiro, Anouk Leger, Joseph Antoine Lemoine, Anthony Paul Winszman, Cai Xu, Deepika Tiziana Londero, Silvia Carolina Lopez Omprakash Yadav and Li Yuan assisted in Rocha, Raman Maroz, Tamar Matiashvili, the months before publication. Nikiforos Meletiadis, Margherita Mellone, Nuno Filipe Mendes Dos Santos, Frederic The online service of the Doing Business Meunier, Joanna Nasr, Marie-Jeanne database is managed by Rajesh ACKNOWLEDGMENTS 217 Ammassamveettil, Varun Doiphode, Ana Heider, Zahid Hussain, Yoichiro Ishihara, business consultants, accountants, Cristina Santos Felix, Fengsheng Huang, Gerard Kambou, Jennifer L. Keller, Claire freight forwarders, government officials Arun Chakravarthi Nageswaran, Smita A. Kfouri, Aphichoke Kotikula, Charles and other professionals routinely admin- Ramchandra Patil, Kamalesh Sengaonkar, Kunaka, Andres Federico Martinez, istering or advising on the relevant legal Shrikant Bhaskar Shinde and Vinod Catherine Kadennyeka Masinde, Hideki and regulatory requirements in the 190 Thottikkatu. The Doing Business 2019 Matsunaga, Saiyed Shabih Ali Mohib, economies covered. Contact details outreach strategy is managed by Indira Mahmoud Mohieldin, Peter J. Mousley, for local partners are available on the Chand, with support from World Bank Tatiana Nenova, Akihiko Nishio, Antonio Doing Business website at http://www Group communications colleagues at Nucifora, Tigran Parvanyan, William .doingbusiness.org. headquarters and around the world. Welsh Paterson, Gael J. R. F. Raballand, Seila Redzepi, Federica Saliola, Hartwig The names of the local partners wishing The team is grateful for the valuable Schafer, Sylvia Solf, Amy L. Stilwell, to be acknowledged individually are listed comments provided by colleagues, Andrew H.W. Stone, David M. Theis, below. The global and regional contribu- both within and outside the World Bank Hans Timmer, Julien Vilquin, Alessio tors listed are firms that have completed Group, and for the guidance provided by Zanelli, Christina Katharina Wiederer and multiple questionnaires in their various World Bank Group Executive Directors. Albert G. Zeufack. offices around the world. The team would especially like to acknowledge the comments and guid- The paying taxes project was con- ance of Miah Rahmat Ali, Jean Francois ducted in collaboration with PwC, led Arvis, Shihab Ansari Azhar, Karim Ouled by Stef van Weeghel. Belayachi, Maurizio Bussolo, Fernando Dancausa, Laura Sagnori Diniz, Simeon Bronwen Brown edited the manuscript. Djankov, Makhtar Diop, David Evans, Corporate Visions, Inc. designed the Kenechukwu Maria Ezemenari, Jorge report and the graphs. Familiar Calderon, Enrique Fanta Ivanovic, Ana Margarida Fernandes, Manuela V. Doing Business would not be possible Ferro, Melissa Fossberg, William John without the expertise and generous input Gain, Caren Grown, Iva I. Hamel, Lucia of a network of more than 13,800 C. Hanmer, Georgia Harley, Caroline local partners, including legal experts, 218 DOING BUSINESS 2019 GLOBAL CONTRIBUTORS Mohammad Erfan Habib Abdul Nasser Sahak Dorina Fezollari PRAELEGAL DA AFGHANISTAN BANK AVANNTIVE CONSULTING ADVOCATES FOR INTERNATIONAL DEVELOPMENT SH.P.K. Abdul Hameed Sahak Ferdous Samim BAKER MCKENZIE DA AFGHANISTAN BANK AFGHAN TAAK INC. Lisjana Fusha BDO ALB BB AUDITING LTD. Khalid Hatam Mohammad Ismail Shahid DELOITTE RIAA BARKER GILLETTE AFG LEX FERGHANA ADVOCATS Lorena Gega & LEGAL CONSULTANTS PRICEWATERHOUSECOOPERS DENTONS Hussain Ali Hekmat AUDIT SH.P.K. IKMAL ENGINEERING Aali Shan Ahmed DLA PIPER CONSTRUCTION COMPANY ICON TRADING AND Enida Gerxholli EVERSHEDS SUTHERLAND FORWARDING COMPANY REGISTRY OF SECURITY Sanzar Kakar PLEDGES EY AFGHANISTAN Khesraw Shinwari HOLDING GROUP KABUL MUNICIPALITY Gjergji Gjika GRANT THORNTON GJIKA & ASSOCIATES Abdul Nafay Khaleeq Haris Syed Raza GRATA INTERNATIONAL MOBY GROUP AFGHANISTAN GERRY’S DNATA PVT. LTD. Aurela Gjokutaj IUS LABORIS—ALLIANCE OF LABOR, EMPLOYMENT, AL-TAX CENTER M. Wisal Khan Mohammad Taimur Taimur BENEFITS AND PENSIONS LAW FIRMS LEGAL ORACLES DA AFGHANISTAN BANK Eduart Gjokutaj JOHN W. FFOOKS & CO. AL-TAX CENTER Thomas Kraemer Mohammad Khalid Tayeb KPMG KAKAR ADVOCATES KANDA FRUIT Valbona Gjonçari BOGA & ASSOCIATES LEX MUNDI, ASSOCIATION OF INDEPENDENT LAW FIRMS Khalid Massoudi Najibullah Wardak PWC1 MASNAD LAW FIRM MINISTRY OF FINANCE Klaid Goga DIAMANT LOGISTICS REED SMITH LLP Abdul Qayoum Mohammadi Abdul Salam Zahed SKYWARDS CONSTRUCTION AFGHANISTAN INVESTMENT Shirli Gorenca RUSSELL BEDFORD INTERNATIONAL COMPANY SUPPORT AGENCY KALO & ASSOCIATES SHEARMAN & STERLING LLP Mohammad Jawad Moradi Rohullah Zarif Elvis Gosnishti TALAL ABU-GHAZALEH LEGAL (TAG-LEGAL) AFGHANISTAN ACCL INTERNATIONAL ALB BB AUDITING LTD. INTERNATIONAL BANK WHITE & CASE LLP Mateo Gosnishti Abdul Nasir Mudaser ALBANIA ALB BB AUDITING LTD. AFGHANISTAN LAWYERS WOLF THEISS REGIONAL CONTRIBUTORS Esa Hala INTERNATIONAL Iris Ago ABKONS A.P. MOLLER—MAERSK GROUP Atif Mufassir GENERAL DIRECTORATE Ergys Hasani AL TAMIMI & COMPANY DELOITTE YOUSUF ADIL, OF TAXATION CHARTERED ACCOUNTANTS GJIKA & ASSOCIATES ARIAS LAW Artur Asllani Florian Hasko Babu Nambarath TONUCCI & PARTNERS ASHURST LLP ABU-GHAZALEH INTELLECTUAL TASHKO PUSTINA—ATTORNEYS ASSOCIATION OF CONSUMER CREDIT PROPERTY (AGIP) Artan Babaramo Eris Hoxha INFORMATION SUPPLIERS (ACCIS) GENERAL DIRECTORATE ABKONS Saqib Naseer OF TAXATION BOGA & ASSOCIATES A.F. FERGUSON & CO. Shpati Hoxha CHARTERED ACCOUNTANTS, Ledia Beçi HOXHA, MEMI & HOXHA CENTIL LAW A MEMBER FIRM OF Renis Bega Elira Hroni DFDL PWC NETWORK HOXHA, MEMI & HOXHA KALO & ASSOCIATES FERRERE ABOGADOS Abdul Nasser Nazari Boiken Bendo RAINBOW CONSULTING Belinda Ikonomi GARCÍA & BODÁN BENDO LAW, ADVOCATES SERVICES & LEGAL CONSULTANTS Evis Jani GARRIGUES Tariq Nazarwall GJIKA & ASSOCIATES Armando Bode GIDE LOYRETTE NOUEL DEHSABZ CITY DEVELOPMENT BOGA & ASSOCIATES Brunilda Jegeni AUTHORITY, INDEPENDENT REGISTRY OF SECURITY MAYER BROWN BOARD OF KABUL NEW Genc Boga PLEDGES MIRANDA & ASSOCIADOS CITY DEVELOPMENT BOGA & ASSOCIATES Ilir Johollari NORTON ROSE Zahidullah Omarzai Artan Bozo HOXHA, MEMI & HOXHA RIAA BARKER GILLETTE AFG BOZO & ASSOCIATES SCHOENHERR LAW FIRM Bledar Kabashi SORAINEN Habibullah Pirzada MINISTRY OF JUSTICE ACCL INTERNATIONAL Njazuela Braholli TRANSUNION INTERNATIONAL GJIKA & ASSOCIATES Oltion Kaçani Habiburahman Qaderdan GJIKA & ASSOCIATES QADERDAN ELECTRICITY Megi Caushi AFGHANISTAN Shaheryar Aziz COMPANY AVANNTIVE CONSULTING Miranda Kapllani A.F. FERGUSON & CO. SH.P.K. BENIMPEX & CO. DA AFGHANISTAN CHARTERED ACCOUNTANTS, Naser Raiz BRESHNA SHERKAT A MEMBER FIRM OF SAHIL RAEZ ENGINEERING Eriona Dobrovoda Aldi Kareco PWC NETWORK SERVICES LTD. AECO CONSULTING BOGA & ASSOCIATES INVEST-ONE CORPS INC. Ghufran Babakarkhail Ahmad Rashid Eniana Dupi Olta Kaziaj Taqi Ud Din Ahmad BRAND SUPER CONSTRUCTION KABUL MUNICIPALITY AECO CONSULTING AVANNTIVE CONSULTING A.F. FERGUSON & CO. SH.P.K. CHARTERED ACCOUNTANTS, COMPANY Abdul Wahid Rizwanzai Besnik Duraj A MEMBER FIRM OF Sara Balagh RIAA BARKER GILLETTE AFG DRAKOPOULOS LAW FIRM Qirjako Kocollari PWC NETWORK KAKAR ADVOCATES DHL Abdul Sami Saber Ana Dylgjeri Najibullah Ahmadi Mazhar Bangash DA AFGHANISTAN BANK BANK OF ALBANIA Ilda Koja SKYWARDS CONSTRUCTION RIAA BARKER GILLETTE AFG GENERAL DIRECTORATE COMPANY Ali Saberi Sokol Elmazaj OF TAXATION Nadia Bazidwal IKMAL ENGINEERING BOGA & ASSOCIATES Zulfiqar Ali Khan THE ASIA FOUNDATION CONSTRUCTION COMPANY Flamur Kuçi AFGHANISTAN Pranvera Fagu (Behushi) ADVICE INTERNATIONAL BANK Sultan Maqsood Fazel Zahid Safi ALBANIAN NATIONAL QADERDAN ELECTRICITY RIAA BARKER GILLETTE AFG BUSINESS CENTER Renata Leka COMPANY BOGA & ASSOCIATES 1. “PwC” refers to the network of member firms of PricewaterhouseCoopers International Limited (PwCIL), or, as the context requires, individual member firms of the PwC network. Each member firm is a separate legal entity and does not act as agent of PwCIL or any other member firm. PwCIL does not provide any services to clients. PwCIL is not responsible or liable for the acts or omissions of any of its member firms nor can it control the exercise of their professional judgment or bind them in any way. No member firm is responsible or liable for the acts or omissions of any other member firm nor can it control the exercise of another member firm’s professional judgment or bind another member firm or PwCIL in any way. ACKNOWLEDGMENTS 219 Sara Leka ALGERIA Youcef Bouzouad Sandra Mechta António Manuel da Silva BOGA & ASSOCIATES DIRECTION GÉNÉRALE CENTRE NATIONAL DU INSTITUTO REGULADOR DOS Mohamed Nadir Aissani DES DOUANES REGISTRE DU COMMERCE SERVIÇOS DE ELECTRICIDADE Gilda Lika PWC ALGERIA E ÁGUAS (IRSEA) BENDO LAW, ADVOCATES Merouane Chabane Sofiane Meguellati & LEGAL CONSULTANTS Samit Ait-Amar SOCIÉTÉ DE DISTRIBUTION CABINET MEGUELLATI Rute Martins Santos CABINET AIT-AMAR DE L’ELECTRICITÉ ET DU CFA Petraq Lika Tahar Melakhessou Salima Aloui GAZ D’ALGER (SDA) OSHEE (OPERATORI NOTAIRE MELAKHESSOU Arcelio Matias I SHPERNDARJES SE LAW FIRM GOUSSANEM Mohand Larbi Ikram Chikhi ARCÉLIO INÁCIO DE ENERGJISE ELEKTRIKE) & ALOUI MLI CHIKHI Ayoub Melizi ALMEIDA MATIAS—ARDJA- AMA Arab Aoudj PRESTAÇÃO DE SERVIÇOS Arbër Lloshi Djamel Chorfi CABINET D’AUDIT ET DE Aliane Meziane E CONSULTORIA, LDA OPTIMA LEGAL AND FINANCIAL CONTRÔLE DES COMPTES Abdallah Deramchi CABINET Rui Mayer CABINET D’AUDIT AZZOUZ— SELLOU—CHERNIKH—ALIANE Djelloul Aouidette CUATRECASAS, GONÇALVES Tetis Lubonja CORRESPONDENT OF RUSSELL UNION NATIONALE Mouraia M’hamed PEREIRA, RL (PORTUGAL) MINISTRY OF JUSTICE BEDFORD INTERNATIONAL DES TRANSITAIRES ET MINISTÈRE DE L’ÉNERGIE Vanessa Mendes Marlind Maksuti COMMISSIONNAIRES Mohamed Riad Deramchi Mohamed Mokrane CFA PRICEWATERHOUSECOOPERS ALGÉRIENS (UNTCA) CABINET D’AUDIT AZZOUZ— AUDIT SH.P.K. CORRESPONDENT OF RUSSELL MINISTÈRE DES FINANCES— Marcos Neto Mohamed Atbi BEDFORD INTERNATIONAL DIRECTION GÉNÉRALE DU BANCO NACIONAL DE ANGOLA Andi Memi ETUDE NOTARIALE DOMAINE NATIONAL HOXHA, MEMI & HOXHA MOHAMED ATBI Said Dib Catarina Neto Fernandes Hassane Nait Ibrahim BANQUE D’ALGÉRIE ADCA ADVOGADOS ANGOLA Romeo Merruko Djamila Azzouz SARL GLOBTAINER KALO & ASSOCIATES CABINET D’AUDIT AZZOUZ— Ahmed Djouadi LOGISTIQUE ALGERIE Janota Nzogi CORRESPONDENT OF RUSSELL LAW FIRM HADJ-HAMOU ENERGY AND WATER MINISTRY Aigest Milo Hamid Ould Hocine BEDFORD INTERNATIONAL & DJOUADI—ASSOCIATE KALO & ASSOCIATES OFFICE OF DENTONS STUDIO A Júlio Pascoal Salim Azzouz ENDE-EP Orgita Milo Wissam Ramdani CABINET D’AUDIT AZZOUZ— Hamil Faidi BOGA & ASSOCIATES STUDIO A FARES GROUP LAW FIRM Alexandre Pegado CORRESPONDENT OF RUSSELL ALEXANDRE PEGADO— Krista Moco BEDFORD INTERNATIONAL Malika Redouani Aouam Fatiha ESCRITÓRIO DE ADVOGADOS ABKONS PWC ALGERIA Smail Bazizi Omar Fouchane Joaquim Piedade Eno Muja COMMISSION DE REGULATION SARL GLOBTAINER Rabhi Saddek UNICARGAS BOGA & ASSOCIATES DE L’ELECTRICITE ET DU GAZ LOGISTIQUE ALGERIE ACCOUNTANT André Miguel Pitéu Ina Mullaj Yannil Belbachir Lazhar Sahbani Julien Gontier RANSITEX ANGOLA ABKONS FARES GROUP LAW FIRM GIDE LOYRETTE NOUEL, PWC ALGERIA MEMBER OF LEX MUNDI Laurinda Prazeres Cardoso Kristo Myridinas Hind Belhachmi Madiha Silini LEAD ADVOGADOS PRICEWATERHOUSECOOPERS LPA-CGR AVOCATS Mohamed Lahbib Goubi LPA-CGR AVOCATS AUDIT SH.P.K. BANQUE D’ALGÉRIE José Quarta Hassan Djamel Belloula Sarah Soubrah-Chouiter INSTITUTO REGULADOR DOS Trojan Pavllovski CABINET BELLOULA THOMPSON & KNIGHT LLP Khaled Goussanem SERVIÇOS DE ELECTRICIDADE BOGA & ASSOCIATES LAW FIRM GOUSSANEM Tayeb Belloula Abbas Turqui E ÁGUAS (IRSEA) Loreta Peci CABINET BELLOULA & ALOUI AVOCAT Antonio Sanchez PRICEWATERHOUSECOOPERS Abdelghani Benaired Mohamed El-Amine Haddad Nourredine Yahi ENDE-EP AUDIT SH.P.K. CABINET DE MAÎTRE CABINET DU MAÎTRE CABINET YAHI AMINE HADDAD Cláudia Santos Malaquias Romina Pere ABDELGHANI BENAIRED Hassan Yassine MIRANDA & ASSOCIADOS ALB BB AUDITING LTD. Abdelouahab Benali Tidjani Hassan Haddam THOMPSON & KNIGHT LLP Sandra Saraiva Krisela Qirushi TRANSIT MOUHOUB KAMAL CNAS GABINETE LEGAL GJIKA & ASSOCIATES ANGOLA Anis Benissad Samir Hamouda ANGOLA—ADVOGADOS Alban Shanaj LANOUAR PARTNERS CABINET D’AVOCATS TRANSMIX SAMIR HAMOUDA Bruno Serejo TASHKO PUSTINA—ATTORNEYS Aniss Benmeradi Luís Andrade ELA—EXPERT LEGAL Ardjana Shehi CABINET MEGUELLATI Mustapha Hamza PWC ANGOLA ASSISTANCE AA+ PARTNERS LEGAL HAMZA LAW OFFICE Hind Benmiloud Jeanine Batalha Ferreira Dinamukueno Lukie Sérgio & CONSULTING BENMILOUD AVOCATS Issaad M. 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Xiaosong Xie JUNHE LAW OFFICE ASOCIACIÓN NACIONAL BEIJING HUANZHONG Ning Zhu Jessica Wang DE COMERCIO & PARTNERS Tony Zang CHANCE & BRIDGE PARTNERS J & BACH INTERNATIONAL EXTERIOR—ANALDEX SHANGHAI DAKING GLOBAL LOGISTICS CO. LTD. Xiaohong Xiong Simon Zhu LOGISTICS CO. LTD. Darío Cárdenas PENGYUAN CREDIT SIMMONS & SIMMONS LLP Jiannan Wang SERVICES CO. LTD. Ming (Owen) Zhai DENTONS CÁRDENAS CHINA RAILWAY Weina Zhu & CÁRDENAS QINGDAO BONDEX URBAN CONSTRUCTION Bruce Xu DENTONS CHINA LOGISTICS CO. LTD. Natalia Caroprese GROUP CO. LTD. KPMG ADVISORY (CHINA) LIMITED Biao Zhang Wenhui Zhu JOSÉ LLOREDA Jinghua Wang PU DONG LAW OFFICE CAMACHO & CO. TIANJIN CHANNELTON JUNHE LAW OFFICE Guojian Xu LOGISTICS CO. LTD. William Zhu Carlos Carvajal BOSS & YOUNG Junwei Wang ATTORNEYS-AT-LAW Gavin Zhang SHANGHAI DAYAN INVESTMENT JOSÉ LLOREDA CHINA CONSTRUCTION CONSULTING CO. LTD. CAMACHO & CO. ZHONG LUN LAW FIRM THIRD ENGINEERING Hang Xu Chen Ziming Luis Miguel Carvajal BUREAU CO. LTD. FANGDA PARTNERS Jessica Zhang CHINA IPPR INTERNATIONAL CODENSA SA ESP PWC CHINA Keke Wang Jin Xu ENGINEERING Elvin Chirivi W&H BEIJING JIANFANG Jing Zhang COMPANY LIMITED WEIYE CONSTRUCTION CAMACOL SHANGHAI RECODE SUPPLY Lian Wang Delong Zou ENGINEERING CO. LTD. CHAIN MANAGEMENT Felipe Cuberos SHANGHAI XINZHU REAL JUNHE LAW OFFICE CO. LTD. PHILIPPI PRIETOCARRIZOSA ESTATE CO. LTD. Joyce Xu ZHONG LUN LAW FIRM Kitty Zhang Roy Zou FERRERO DU & URÍA Lihua Wang HOGAN LOVELLS PWC CHINA Lyana De Luca JUNHE LAW OFFICE Lisa Xu SHANGHAI GREATMICRO Lei Zhang BRIGARD & URRUTIA, Lingqi Wang COLOMBIA MEMBER OF LEX MUNDI LOGISTICS TECHNOLOGY SHANGHAI AMASSFREIGHT FANGDA PARTNERS CO. LTD. EINCE LTDA LOGISTIC CO. LTD. Maria Fernanda Diaz Chacon Rock Wang Yinghai Xu Tao (Tom) Zhang FEDERACIÓN NACIONAL DE BAKER MCKENZIE FANGDA PARTNERS SINOTRANS SHANGHAI CAFETEROS DE COLOMBIA GENERAL ADMINISTRATION Javier Díaz Molina Shuning Wang INTERNATIONAL OF CUSTOMS Enrique Álvarez ASOCIACIÓN NACIONAL JUNHE LAW OFFICE FORWARDING CO. LTD. JOSÉ LLOREDA DE COMERCIO Xin Zhang CAMACHO & CO. EXTERIOR—ANALDEX Shutong Wang Yuan Xu GLOBAL LAW OFFICE BEIJING ZHONGRUIYUEHUA SHANDONG STARMEN CO. LTD. Santiago Arango Dagoberto Esquivia Agames Yi Zhang TAX ADVISORY CO. LTD. JOSÉ LLOREDA DIRECCIÓN DE IMPUESTOS Zhengbin Xu KING & WOOD MALLESONS CAMACHO & CO. Y ADUANAS NACIONALES Sterling Wang J & BACH INTERNATIONAL Young Zhang SHANGHAI JUNTAI ENTERPRISE LOGISTICS CO. LTD. Alexandra Arbeláez Cardona Juan Camilo Fandiño-Bravo BEIJING XINHAI CUSTOMS CONSULTANCY AND RUSSELL BEDFORD DENTONS CÁRDENAS Lily Yang CLEARANCE CO. LTD. MANAGEMENT CO. LTD. SHANGHAI AMASSFREIGHT COLOMBIA—MEMBER & CÁRDENAS Thomas Wang LOGISTIC CO. LTD. Zhengliang Zhang OF RUSSELL BEDFORD Carlos Fradique-Méndez SHANGHAI ASIAN INTERNATIONAL BOSS & YOUNG BRIGARD & URRUTIA, Ming Yang DEVELOPMENT INTERNATIONAL ATTORNEYS-AT-LAW BEIJING JINGDIAN ELECTRIC Patricia Arrázola-Bustillo MEMBER OF LEX MUNDI TRANSPORT PUDONG Xiaolei Wang POWER ENGINEERING CO. LTD. (ADP) GÓMEZ-PINZÓN ZULETA Luis Gallo Medina CREDIT REFERENCE CENTER OF DESIGN CO. LTD. ABOGADOS SA GALLO MEDINA Xingjian Zhao PEOPLE’S BANK OF CHINA Cesar Barajas ABOGADOS ASOCIADOS Qin Yang DIAZ, REUS & TARG, LLP Xuehua Wang KUNLUN LAW FIRM PARRA RODRÍGUEZ Wilman Garzón BEIJING HUANZHONG Fei Zheng ABOGADOS SAS CODENSA SA ESP Tianyao Yang JUNHE LAW OFFICE, & PARTNERS LEHMANBROWN Luis Alfredo Barragán MEMBER OF LEX MUNDI Paola Garzón Montes Yufang Wang BRIGARD & URRUTIA, GÓMEZ-PINZÓN ZULETA Xiaoya Yang Mei Zheng MEMBER OF LEX MUNDI FANGDA PARTNERS BEIJING HYUNDAI ABOGADOS SA VOLKSWAGEN GROUP Xiaoyong Wáng MOTOR COMPANY IMPORT (CHINA) CO. LTD. Santiago Barrientos Juliana Gomez BEIJING JINKE JINBI REAL PARRA RODRÍGUEZ PHILIPPI PRIETOCARRIZOSA ESTATE CO. LTD. ABOGADOS SAS FERRERO DU & URÍA ACKNOWLEDGMENTS 235 Giovanni Andres Gomez Daniel Posse Carolina Vargas Arévalo Ma-Nzeza (Donat) Mandiangu Jose Engbanda Mananga Camelo POSSE HERRERA RUIZ AGENCIA DE ADUANAS I M CONSULTING—COMORES GUICHET UNIQUE DE ASOCIACIÓN NACIONAL MIRCANA SA NIVEL 1 CRÉATION D’ENTREPRISE Maria Angelica Pulido Mohamed Maoulida DE COMERCIO EXTERIOR—ANALDEX GÓMEZ-PINZÓN ZULETA Daniel Vargas Umaña AUDIT CONSEIL-INTERNATIONAL Evariste Esimba ABOGADOS SA EXPERIAN COLOMBIA SA KPMG Farahati Moussa Carlos Jair Gómez Guzmán PARRA RODRÍGUEZ Natalia Eugenia Quijano Uribe Frank Velandia MOUVEMENT DES Irénée Falanka ABOGADOS SAS CODENSA SA ESP TECLOGIC LTDA ENTREPRENEURS CABINET IRÉNÉE FALANKA COMORIENNES (MODEC) Alvaro Ramírez Patricia Vergara Aime Gustave Kabengele Hugo Gonzalez CAVELIER ABOGADOS DENTONS CÁRDENAS GÓMEZ-PINZÓN ZULETA Azad Mze Nkole & CÁRDENAS ABOGADOS SA CABINET D’AVOCATS MZE Amisi Herady Sandra Liliana Gutiérrez Carlos Arturo Riaño Lilalba Vinasco Ibrahim A. Mzimba GUICHET UNIQUE DE RUSSELL BEDFORD CONFECAMARAS INSTITUTO COLOMBIANO CABINET MZIMBA AVOCATS CRÉATION D’ENTREPRISE COLOMBIA—MEMBER OF RUSSELL BEDFORD AGROPECUARIO Irma Isabel Rivera Marco Raymond Lydie Isengingo Luanzo INTERNATIONAL BRIGARD & URRUTIA, Alirio Virviescas BARREAU DE KINSHASA/ Abdillah Mohamed Soihiri MEMBER OF LEX MUNDI NOTARÍA 41 DE BOGOTÁ MATETE Santiago Gutiérrez KILNIC SERVICES JOSÉ LLOREDA Cristina Robayo Herrera Claudia Vital Ida Jiazet CAMACHO & CO. Salimou Yahaya PARRA RODRÍGUEZ PARRA RODRÍGUEZ KLAM & PARTNERS AVOCATS TRIBUNAL DE PREMIERE ABOGADOS SAS ABOGADOS SAS William Rene Gutierrez INSTANCE DE MORONI Joseph Kaboba Ilunga Oregon Luis Carlos Robayo Higuera Alessandra Volpe DIRECTION GÉNÉRALE DES INSTITUTO COLOMBIANO RUSSELL BEDFORD GÓMEZ-PINZÓN ZULETA CONGO, DEM. REP. IMPÔTS (DGI), MINISTÈRE AGROPECUARIO COLOMBIA—MEMBER ABOGADOS SA DES FINANCES OF RUSSELL BEDFORD PWC Thomas Holguin Valentina Wagner Gutierrez Parfait-Didier Kabongo BRIGARD & URRUTIA, INTERNATIONAL Albert-Blaise Akoka PARRA RODRÍGUEZ Mukadi MEMBER OF LEX MUNDI Laura Rodriguez ABOGADOS SAS DELOITTE RDC NTN & PARTNERS SCRL Carlos Mario Lafaurie Escorce CAVELIER ABOGADOS Michel Alenda Santiago Wills Baruch Kabuta Kapwa PWC COLOMBIA Adrián Rodríguez LEWIN & WILLS ABOGADOS KLAM & PARTNERS AVOCATS CABINET NGALIEMA Nubia Lamprea LEWIN & WILLS ABOGADOS Dieudonne Asani Afangu Adriana Zapata Rene Kala Konga CODENSA SA ESP Bernardo Rodríguez Ossa CAVELIER ABOGADOS SOCIÉTÉ NATIONALE EGEC PARRA RODRÍGUEZ D’ELECTRICITÉ (SNEL) Jorge Lara-Urbaneja Natalia Zuleta Edouard Kalemdi Bighusa LARA CONSULTORES ABOGADOS SAS Urbain Babongeno DENTONS CÁRDENAS CABINET DETA-CHRIST Liliana Rodríguez Retamoso & CÁRDENAS HENNO LAW FIRM Margarita Llorente Carreño Christian Kamvunze Manango AMARILO SA RODRÍGUEZ, RETAMOSO Nathalie Banza Ximena Zuleta CABINET MATADI ET ASSOCIÉS & ASOCIADOS SAS SDV LOGISTICS Ernesto López DENTONS CÁRDENAS Eddy Kapepula Kanya DENTONS CÁRDENAS Sonia Elizabeth Rojas Izaquita & CÁRDENAS Carlos Banza Kabemba AVOCAT & CÁRDENAS GALLO MEDINA YAV & ASSOCIATES ABOGADOS ASOCIADOS COMOROS Benoit Kapila William Marín Fernando Barbosa SDV LOGISTICS Ricardo Saldarriaga BANQUE CENTRALE SOCIÉTÉ D’EXPLOITATION PRODUCTOS FAMILIA JOSÉ LLOREDA DES COMORES DU GUICHET UNIQUE Alexis Kapongo Alejandro Medina CAMACHO & CO. INTÉGRAL DU COMMERCE PELESA AND ASSOCIATES PHILIPPI PRIETOCARRIZOSA CABINET D’AVOCATS LAW FIRM Nader Samih SAÏD IBRAHIM EXTÉRIEUR (SEGUCE) FERRERO DU & URÍA PRODUCTOS FAMILIA Romain Battajon Donatien Kasseyet Kalume Juan Camilo Medina Contreras Hilmy Aboud-Said AXCESS-CONGO Paula Samper Salazar COMORES CARGO DALDEWOLF PWC COLOMBIA GÓMEZ-PINZÓN ZULETA INTERNATIONAL Jonathan Bononge Robert Katambu Juan Felipe Morales Acosta ABOGADOS SA ROCAT SARL CABINET LUBALA & ASSOCIÉS JOSÉ LLOREDA Zainoudine Ahamada Felipe Sanclemente MINISTÈRE DE L’ÉCONOMIE Guillaume Bononge Litobaka Pascal Katanga CAMACHO & CO. BAKER MCKENZIE ET DU COMMERCE ROCAT SARL MINISTÈRE DES AFFAIRES Luis Gabriel Morcillo-Méndez Raúl Alberto Suárez Arcila FONCIÈRES BRIGARD & URRUTIA, Aida Ahmed Yahaia Eric Bukasa MEMBER OF LEX MUNDI SUÁREZ ARCILA & I2A SOCIETE IMMOBILIERE SESANGA & ASSOCIÉS Onezime Kaunda ABOGADOS ASOCIADOS DES COMORES REGISTRE COMMERCE ET Milton Ariel Moreno Claude Cherubala CREDIT IMMOBILIER Diana Talero Moissi Ali VARCONN PWC COLOMBIA SUPERINTENDENCY OF ENERGIE COMOROS Clement Kayambe Muza Juan Carlos Moreno Peralta CORPORATION Nicaise Chikuru CABINET D’AVOCAT MUZA RODRÍGUEZ, RETAMOSO Omar Said Allaoui Munyiogwarha Gustavo Tamayo Arango ECDI CABINET CHIKURU & ASSOCIÉS Dominique Kazyumba & ASOCIADOS SAS JOSÉ LLOREDA Muzangu Francisco Javier Morón López CAMACHO & CO. Mouzaoui Amroine Alain Cianyi CABINET MASAMBA PARRA RODRÍGUEZ MOUVEMENT DES PELESA AND ASSOCIATES Olga Viviana Tapias ENTREPRENEURS LAW FIRM Dieudonné Kfuma ABOGADOS SAS RUSSELL BEDFORD COMORIENNES (MODEC) CABINET KHUMA ET BEKOMBE Adriana Carolina Ospina COLOMBIA—MEMBER Edmond Cibamba Diata Jiménez OF RUSSELL BEDFORD Youssouf Ibn Ismael Aticki CABINET EMERY MUKENDI Cynthia Kikata BRIGARD & URRUTIA, INTERNATIONAL BARREAU DE MORONI WAFWANA & ASSOCIÉS BANQUE CENTRALE DU CONGO MEMBER OF LEX MUNDI Assoumani Hassani Kankenga Daniel Alphonse Kitoko Gbede Paola Tapiero Juan Guillermo Otero TRADE LEADER MINISTÈRE DE L’ÉCONOMIE CONSORTIUM DE CABINET DETA-CHRIST Gonzalez ET DU COMMERCE CONSTRUCTION D’ELECTRICITÉ Laura Kokolo Faunier David Toro Heredia ET MULTI SERVICE (COCEM) BAKER MCKENZIE Kabasse Ibrahima SOCIÉTÉ D’EXPLOITATION CODENSA SA ESP Daniel Palomino Vieira MINISTÈRE DE L’ÉCONOMIE Jacques Dibemba Tshimanga DU GUICHET UNIQUE PARRA RODRÍGUEZ Maria Alejandra Torres ET DU COMMERCE CABINET OWENGA INTÉGRAL DU COMMERCE ABOGADOS SAS Castañeda EXTÉRIEUR (SEGUCE) GALLO MEDINA Haroussi Idrissa Claude Dipo Daniel Pardo ABOGADOS ASOCIADOS TRIBUNAL DE PREMIERE MINISTÈRE DE L’URBANISME Beni Guy Komanda POSSE HERRERA RUIZ INSTANCE DE MORONI ET DE L’HABITAT COMEXAS Natalia Tovar Ibagos Álvaro Parra EXPERIAN COLOMBIA SA Madiane Mohamed Issa Prosper Djuma Bilali Marc Kongomayi Mulumba PARRA RODRÍGUEZ CABINET D’AVOCAT CABINET MASAMBA SOCIÉTÉ NATIONALE ABOGADOS SAS Nataly Traslaviña BAHASSANI D’ELECTRICITÉ (SNEL) PARRA RODRÍGUEZ José Meilleur Ekofo Daniela Carolina Pérez ABOGADOS SAS Aïcham Itibar DIRECTION GÉNÉRALE DES Phistian Kubangusu Makiese Mahecha UCCIA—UNION DES IMPÔTS (DGI), MINISTÈRE CABINET MASAMBA Maria Camila Valdés CHAMBRES DE COMMERCE, DES FINANCES PARRA RODRÍGUEZ Fénelon Kyangaluka ABOGADOS SAS GALLO MEDINA D’INDUSTRIE, ET ABOGADOS ASOCIADOS Holly Embonga Tomboli SOCIÉTÉ DE TECHNIQUES D’AGRICULTURE DES COMORES CHIKURU & ASSOCIÉS SPÉCIALES (STS) 236 DOING BUSINESS 2019 Levy Lendo M’Vangi Philippe Mvita Kabasele Dieudonné Tshibum Mbaz Alain Vdbrigghe Kattia Madrigal Hernández GREENSTUDIO & PARTNERS BANQUE CENTRALE DU CONGO DIRECTION GÉNÉRALE DES COPLOM CÁMARA COSTARRICENSE IMPÔTS (DGI), MINISTÈRE DE LA CONSTRUCCIÓN Patrick Lenge Kabwita Jean-Paul Mvuni Malanda Jean Jacques Youlou DES FINANCES COMMERCIAL COURT CABINET NGALIEMA Johan Mena Cubero Volana Sandra Zakariasy (TRIBUNAL DE COMMERCE Arthur Beyako Tukebele INSTITUTO NACIONAL DE Roger Dikuenda Mwamba JOHN W. FFOOKS & CO. DE KINSHASA/MATETE) SOCIÉTÉ NATIONALE VIVIENDA Y URBANISMO DIRECTION GÉNÉRALE DES D’ELECTRICITÉ (SNEL) Alpha Zinga Moko Jean-Marie Lepriya Molenge IMPÔTS (DGI), MINISTÈRE Andrés Mercado Castro PWC CABINET NGALIEMA DES FINANCES Seraphin Umba OLLER ABOGADOS YAV & ASSOCIATES Desiré Likolo Nicaise Navanga COSTA RICA Pamela Meza EGEC SDV LOGISTICS Albert Wumba OLLER ABOGADOS ASPEN CONGO BATALLA SALTO LUNA Ilan Liongi Ilankaka Matadi Nenga Gamanda Mario Miranda CABINET MASAMBA CABINET MATADI ET ASSOCIÉS Pierre Dieudonne Yansenga TRANSUNION GESTORÍA DE DESARROLLO Lumeka Luis Acuna INMOBILIARIO GDI SA Guy Loando M. Eric Ngabo Kalesh CABINET YOKO ET ASSOCIÉS ASESORES LEGALES EN GLM & ASSOCIATES NTN & PARTNERS SCRL Jaime Molina PROPIEDAD INDUSTRIAL PROYECTOS ICC SA Jean-Pierre Kevin Lofumbwa Emmanuel Ngalamulume CONGO, REP. DELOITTE RDC Kalala Mariana Alfaro Eduardo Montoya Solano NTN & PARTNERS SCRL FRANCK EXPORT CONGO CORDERO & CORDERO SUPERINTENDENCIA GENERAL Faustin Lokuma Mbela ABOGADOS DE ENTIDADES FINANCIERAS Joseph Ngalamulume Lukalu Elisabeth Ajamen Emmanuel Lubala Mugisho CABINET YOKO ET ASSOCIÉS BEAC SIÈGE Paula Amador Ana Cristina Mora CABINET LUBALA & ASSOCIÉS PWC COSTA RICA Patrice Bazolo EXPERTIS GHP ABOGADOS Zéphyrin Ngaliema Mukoko Vital Lwanga Bizanbila CABINET NGALIEMA PWC Arnoldo André Juan Manuel Mora CABINET VITAL LWANGA LEXINCORP Prosper Bizitou RE&B ABAGADOS Patrick Ngandu Ndjangu Aubin Mabanza CABINET NGALIEMA PWC Carlos Araya Ricardo Murillo KLAM & PARTNERS AVOCATS CENTRAL LAW—QUIROS Alexis Debi SOCIACO Felly Ngobila ABOGADOS Béatrice Mabanza KLAM & PARTNERS AVOCATS PWC Cecilia Naranjo KLAM & PARTNERS AVOCATS Carlos Arias Lydie Diawara LEX COUNSEL Placide Nkala Basadilua OLLER ABOGADOS Ir. Adolphe Mabulena GUICHET UNIQUE DE SNE (SOCIÉTÉ NATIONALE Juan Carlos Navarro Massamba CRÉATION D’ENTREPRISE D’ELECTRICITÉ) Luis Diego Barahona TRANSMARES COSTA RICA MINISTÈRE DE L’URBANISME PWC COSTA RICA ET DE L’HABITAT Bernard Nsimba Bilandu Mathias Essereke Pedro Oller CABINET MASAMBA CABINET D’AVOCATS Alejandro Bettoni Traube OLLER ABOGADOS Yves Madre MATHIAS ESSEREKE ASEJUR DELOITTE RDC Victorine Bibiche Nsimba Mauricio París Kilembe Joe Pépin Foundoux Eduardo Calderón-Odio EXPERTIS GHP ABOGADOS Serge Mangungu CABINET YOKO ET ASSOCIÉS PWC BLP ABOGADOS DHL GLOBAL Natasha Perez Tresor Nsuadi Alexis Vincent Gomes Giorginella Carranza LEXINCORP Ted Matunga SOCIÉTÉ D’EXPLOITATION CABINET D’AVOCATS GOMES G LOGISTICS COSTA RICA SA BMCG Roger Petersen DU GUICHET UNIQUE Moïse Kokolo Juan Carreras INTÉGRAL DU COMMERCE P LAW GROUP Blaise Mbatshi PWC LEX COUNSEL BMCG EXTÉRIEUR (SEGUCE) Alvaro Quesada Loría Christian Eric Locko Sofia Carreras Nunez AGUILAR CASTILLO LOVE Dominique Migisha Papy Nzita Lendo BRUDEY, ONDZIEL GNELENGA, OLLER ABOGADOS TELECONSEIL CONGO ATEE LOCKO CABINET D’AVOCATS Mario Rodriguez Adriana Castro TRANSMARES COSTA RICA Marie-Thérèse Moanda Abdoulaye G. Ouane Jean-Pierre Kevin Lofumbwa BLP ABOGADOS KLAM & PARTNERS AVOCATS KLAM & PARTNERS AVOCATS DELOITTE RDC Karla Rojas Margot Chinchilla GESTORÍA DE DESARROLLO Patou Monkinda Molanga Emile Lambert Owenga Salomon Louboula SOCIACO INMOBILIARIO GDI SA PROCREDIT BANK Odinga ETUDE NOTARIALE LOUBOULA CABINET OWENGA Alejandra Dobles Miguel Ruiz Herrera Dodo Mombo Felix Makosso Lassi PROYECTOS ICC SA LEX COUNSEL EGEC Destin Pelete CABINET NOTARIAL LASSI LA GENERALE DE Roberto Esquivel Cerdas Juliana Salamanca Valderrama Gerard Mugangu Kulimushi SERVICES LA FONTAINE Jay Makoundou OLLER ABOGADOS BDG BUILDING PROJECTS SA MINISTÈRE DES AFFAIRES PWC FONCIÈRES Joseph Plesers Irene Fernández Mauricio Salas GTM Thierry Mamimoue LEX COUNSEL BLP ABOGADOS Céléstine Mukalay Kionde CABINET D’AVOCATS GOMES CABINET DU PRÉSIDENT Xavier Pollet Nancy Flores Alberto Salas Salinas DE LA RÉPUBLIQUE COMEXAS Ado Patricia Marlene Matissa ASEJUR BLP ABOGADOS CABINET NOTARIAL MATISSA Kinongo Mukemu Stephane Ramquet Dieter Gallop Fernández Julia Sánchez CENTRE CONGOLAIS COMEXAS Benic Mbanwie Sarr G LOGISTICS COSTA RICA SA LEXINCORP POUR LE DÉVELOPPEMENT PWC Mike Sadek Miguel Golcher Valverde Luis Sánchez DURABLE (CODED) Françoise Mbongo COLEGIO DE INGENIEROS ELICOM FACIO & CAÑAS, MEMBER Kennedy-Pierre CABINET MBONGO ELECTRICISTAS, MECÁNICOS OF LEX MUNDI Freddy Mulamba Senene E INDUSTRIALES Mukendi-Mukepesha Firmin Moukengue MULAMBA & ASSOCIATES Luis Sibaja MINISTÈRE DE L’URBANISME CABINET MOUKENGUE Karla González-Bolaños LAW FIRM LEX COUNSEL ET DE L’HABITAT BLP ABOGADOS Moise Tangala Gaspard Ngoma Alonso Vargas Vaval Mukobo MINISTÈRE DE LA Paola Gutiérrez Mora CABINET IRÉNÉE FALANKA LEXINCORP CABINET NGALIEMA CONSTRUCTION, DE LEX COUNSEL Bernard Tambagendite L’URBANISME, DE LA VILLE Eugenio Vargas Eliance Muloji Wa Mbuyi Mario Gutiérrez Quintero CABINET NGALIEMA Tetaniaba ET DU CADRE DE VIE LEXINCORP SOCIÉTÉ NATIONALE LEX COUNSEL Jean-Pierre Mulumba D’ELECTRICITÉ (SNEL) Esther Nanette Note Marianela Vargas Mario Guzman PWC COSTA RICA Mukengeshayi CHAMBRE DES NOTAIRES Patience Tombola DU CONGO DESAROLLOS EVJ COMMERCIAL COURT Abril Villegas GREENSTUDIO & PARTNERS Jorge Hernández (TRIBUNAL DE COMMERCE Aimé Pambou OLLER ABOGADOS DE KINSHASA/MATETE) William Tsasa BOLLORÉ TRANSPORTS COLEGIO DE INGENIEROS KLAM & PARTNERS AVOCATS & LOGISTIQUES ELECTRICISTAS, MECÁNICOS Jonathan Villegas Alvarado Hilaire Mumvudi Mulangi E INDUSTRIALES SOCIACO MINISTÈRE DE L’URBANISME Christian Tshibanda Mulunda Andre François Quenum ET DE L’HABITAT NTN & PARTNERS SCRL Randall Zamora Hidalgo Rodrigo Zapata CABINET ANDRE GESTORÍA DE DESARROLLO FRANCOIS QUENUM COSTA RICA ABC Kisolokele Mvete Antoine Tshibuabua Mbuyi INMOBILIARIO GDI SA GUICHET UNIQUE DE SOCIÉTÉ NATIONALE Arielle Razafimahefa Elvis Jiménez Gutiérrez CRÉATION D’ENTREPRISE D’ELECTRICITÉ (SNEL) JOHN W. 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Habon Abdourahman Cher Bohumil Kunc KROMANN REUMERT, PORT AUTHORITY (DORALEH Nima Mahamoud NOTARIAL CHAMBER OF THE Sarka Tlaskova MEMBER OF LEX MUNDI TRIBUNAL DE PREMIÈRE MULTI-PURPOSE PORT) CZECH REPUBLIC—NOTÁ̾SKÁ NOTARIAL CHAMBER OF THE Mikkel Stig Larsen INSTANCE KOMORA ̶ESKÉ REPUBLIKY CZECH REPUBLIC—NOTÁ̾SKÁ Wahid Daher Aden KROMANN REUMERT, PORT AUTHORITY (DORALEH Fatouma Mahamoud Hassan KOMORA ̶ESKÉ REPUBLIKY MEMBER OF LEX MUNDI Petr Kusy MULTI-PURPOSE PORT) CABINET MAHAMOUD MINISTRY OF FINANCE Teresa Vaculikova Susanne Schjølin Larsen Anissa Ali Alain Martinet WHITE & CASE KROMANN REUMERT, Petr Kvapil PORT AUTHORITY (DORALEH CABINET D’AVOCATS KVAPIL & ŠULC Daniel Vejsada MEMBER OF LEX MUNDI MARTINET & MARTINET MULTI-PURPOSE PORT) PRK PARTNERS S.R.O. Lise Lauridsen Lukas Lejcek Sadik Ali Ismael Marie-Paule Martinet ADVOKÁTNÍ KANCELÁ̾, BECH-BRUUN LAW FIRM BDP-WAKESTONE S.R.O. MEMBER OF LEX MUNDI CABINET ZK CABINET D’AVOCATS Jesper Avnborg Lentz MARTINET & MARTINET Aneta Vermachová Abdourahman Aouad Izzi GORRISSEN FEDERSPIEL MINISTÈRE DU BUDGET MINISTRY OF JUSTICE 240 DOING BUSINESS 2019 Gouled Mohamed Severin McKenzie José Cruz Campillo Fernando Marranzini Wilfredo Senior MINISTÈRE DE L’ENERGIE, MCKENZIE ARCHITECTURAL & JIMÉNEZ CRUZ PEÑA HEADRICK RIZIK ALVAREZ LEXCO, ENGINEERING, CHARGE DES RESSOURCES CONSTRUCTION SERVICES INC. & FERNÁNDEZ MANAGEMENT & Sarah de León Perelló NATURELLES CONSTRUCTION Erick Mendes HEADRICK RIZIK ALVAREZ Jesús Geraldo Martínez Habib Ibrahim Mohamed MINISTRY OF NATIONAL & FERNÁNDEZ Alcántara Elizabeth Silfa DIRECTION DE L’HABITAT SECURITY, LABOUR SUPERINTENDENCIA DE BANCOS HEADRICK RIZIK ALVAREZ Raúl De Moya ET DE L’URBANISME AND IMMIGRATION & FERNÁNDEZ ARQUITECTURA & Vanessa Mateo Abdoulrazak Mohamed Ali Richard Peterkin PLANIFICACIÓN JJ ROCA & ASOCIADOS Melissa Silie ETUDE NOTARIALE GADILEH GRANT THORNTON MEDINA GARRIGÓ ABOGADOS Alessandra Di Carlo Fabiola Medina Ibrahim Mohamed Omar Eugene G. Royer PELLERANO & HERRERA, MEDINA GARRIGÓ ABOGADOS Manuel Silverio CABINET CECA EUGENE G. ROYER MEMBER OF LEX MUNDI JIMÉNEZ CRUZ PEÑA Laura Medina CHARTERED ARCHITECT Jean Montagne Rosa Díaz JIMÉNEZ CRUZ PEÑA Manuel Tapia CABINET D’AVOCATS Kondwani Williams JIMÉNEZ CRUZ PEÑA DR. RAMON TAPIA Ligia Melo MONTAGNE WILLIAMS & HORSFORD ESPINAL & ASSOCIATES Maria Soledad Diaz Perez MEDINA GARRIGÓ ABOGADOS Rahma Omar Kamil Pearl Williams RAMIREZ SUZAÑA Ramon Tapia Rodolfo Mesa Chávez GUICHET UNIQUE SUPREME COURT REGISTRY & ASOCIADOS DR. RAMON TAPIA MESA & MESA ABOGADOS ESPINAL & ASSOCIATES Mahdi Osman Dawn Yearwood Rafael Dickson Morales Rafael Morel DIRECTION DES DOMAINES YEARWOOD CHAMBERS DMAC | DESPACHO JURIDICO Juan Tejeda ET DE LA CONSERVATION TOTAL LOGISTICS FREIGHT PWC DOMINICAN REPUBLIC Ruben Edmead FONCIÈRE DOMINICAN REPUBLIC Rita Mota MARÍTIMA DOMINICANA Laura Troncoso Hisam Abas Rabache HEADRICK RIZIK ALVAREZ OMG DIAZ REUS & TARG LLP Michel El-Hage & FERNÁNDEZ DIRECTION DES DOMAINES Juan Alcalde Robert Valdez ET DE LA CONSERVATION Christian Esquea Mota Apolinar Muñoz FONCIÈRE OMG SCHAD CONSULTING ESQUEA & VALENZUELA SCHAD CONSULTING Abdallah Ali Rirache Melba Alcántara ABOGADOS Gisselle Valera Florencio Natia Núñez RIRACHE GROUP HEADRICK RIZIK ALVAREZ JIMÉNEZ CRUZ PEÑA Zenon Felipe HEADRICK RIZIK ALVAREZ & FERNÁNDEZ MARÍTIMA DOMINICANA & FERNÁNDEZ Vilma Veras Terrero Mohamed Robleh Djama CABINET D’AVOCAT ROBLEH Merielin Almonte JIMÉNEZ CRUZ PEÑA Fernando Fernandez Pamela Ogando MERIELIN ALMONTE TOTAL LOGISTICS FREIGHT DIRECCIÓN GENERAL DE Dilcia Villanueva Villanueva Ayman Said ESTUDIO LEGAL AVOCAT IMPUESTOS INTERNOS EDESUR Alejandro Fernández de Castro Patricia Álvarez PWC DOMINICAN REPUBLIC Ramón Ortega Tammy Villar Djihad Said Ali MEDINA GARRIGÓ ABOGADOS NOTARY PWC MINISTERIO DE Mary Fernández Rodríguez Eduardo Rodríguez Apolinario OBRAS PUBLICAS Y HEADRICK RIZIK ALVAREZ Ana Patricia Ossers Aicha Youssouf Abdi DIRECCIÓN GENERAL COMUNICACIONES, MOPC & FERNÁNDEZ JIMÉNEZ CRUZ PEÑA CABINET CECA DE ADUANAS Chery Zacarías Leoncio García Henry Pastrano Lluberes Tamara Aquino MEDINA GARRIGÓ ABOGADOS DOMINICA ELECTROMECÁNICA JIMÉNEZ CRUZ PEÑA JJ ROCA & ASOCIADOS GARCIA SRL Kertist Augustus Misdania Paulino ECUADOR Lissette Balbuena FENWAL INTERNATIONAL, INC. WATERFRONT AND ALLIED Alvaro Garcia Taveras STEWART TITLE ESQUEA & VALENZUELA Claudio Mesias Agama WORKERS UNION DOMINICANA SA ABOGADOS Kaulynam Peralta Chiluisa David Bruney EDESUR EMPRESA ELECTRICA DE QUITO Jennifer Beauchamps Sandra Priscila Goico Berroa Yakima Cuffy JIMÉNEZ CRUZ PEÑA SEIBEL, DARGAM Luisa Ericka Pérez Hernández Pablo Aguirre DE FREITAS & DE FREITAS HENRÍQUEZ & HERRERA SUPERINTENDENCIA DE BANCOS PWC ECUADOR Luis Eduardo Bernard AND JOHNSON Angel Emmanuel Perez Medrano Víctor Gómez María Isabel Aillón Lisa de Freitas GONZÁLEZ TAPIA ABOGADOS HEADRICK RIZIK ALVAREZ Souffront PÉREZ, BUSTAMANTE Y PONCE, DE FREITAS & DE FREITAS & FERNÁNDEZ DIRECCIÓN GENERAL MEMBER OF LEX MUNDI Laura Bobea DE ADUANAS AND JOHNSON MEDINA GARRIGÓ ABOGADOS Pablo González Tapia Mariella Baquerizo Casey Destang GONZÁLEZ TAPIA ABOGADOS Julio Pinedo EQUIFAX ECUADOR BURÓ DE Felipe Branagan PWC DOMINICAN REPUBLIC GRANT THORNTON INFORMACIÓN CREDITICIA C.A. ARCOPLAN SRL ARQUITECTURA Paloma Grullón Gina Dyer Y URBANISMO PELLERANO & HERRERA, Aimée Prieto Esteban Baquero DYER & DYER MEMBER OF LEX MUNDI PRIETO CABRERA & FERRERE ABOGADOS Ana Isabel Cáceres ASOCIADOS Henry Dyer TRONCOSO Y CACERES Nicauris Gutiérrez Diego Cabezas-Klaere DYER & DYER TRANSUNION DOMINICAN Sayra J. Ramirez CABEZAS & CABEZAS-KLAERE Eileen Jiménez Cantisano PRIETO CABRERA & Evelina E-M. Baptiste HEADRICK RIZIK ALVAREZ REPUBLIC Luis Cabezas-Klaere ASOCIADOS MAGISTRATE COURT & FERNÁNDEZ Vicmary Guzmán CABEZAS & CABEZAS-KLAERE Alejandro Miguel Ramírez Marvlyn Estrado Marvin Cardoza TRANSUNION DOMINICAN Juan José Campaña del Suzaña KPB CHARTERED DIRECCIÓN GENERAL DE REPUBLIC Castillo RAMIREZ SUZAÑA ACCOUNTANTS IMPUESTOS INTERNOS Fabio Guzmán-Ariza & ASOCIADOS P&P ABOGADOS Nathaniel George Roberto Carvajal Polanco GUZMÁN-ARIZA María Gabriela Cando Jose Antonio Reyes DOMLEC CARVAJAL POLANCO José A. Hernández AGEPORT, AGENTES Y FERRERE ABOGADOS & ASOCIADOS SRL ESTIBADORES PORTUARIOS Rhoda Joseph Paula Hernández Mera Antonella Cordero-Porras INVEST DOMINICA AUTHORITY Milvio Coiscou Castro GONZÁLEZ TAPIA ABOGADOS Aida Ripoll FERRERE ABOGADOS COISCOU & ASOCIADOS GUZMÁN-ARIZA Justinn Kase Marlene Herrera Lucía Cordero Ledergerber INDEPENDENT REGULATORY José Colón COISCOU & ASOCIADOS Jaime Roca FALCONI PUIG ABOGADOS COMMISSION EDESUR JJ ROCA & ASOCIADOS Luis Eduardo Jimenez David Cornejo Glen Khan Maribel Concepción Hidalgo JIMÉNEZ CRUZ PEÑA Naomi Rodríguez PWC ECUADOR INDEPENDENT REGULATORY SUPERINTENDENCIA DE BANCOS HEADRICK RIZIK ALVAREZ Augusto Curillo COMMISSION Luis J. Jiménez & FERNÁNDEZ Pamela Contreras JIMÉNEZ CRUZ PEÑA EMPRESA ELECTRICA DE QUITO Shaarme Laville JJ ROCA & ASOCIADOS Mariel Romero Carlos Jorge Juan Carlos Darquea MILLENNIUM FREIGHT SERVICES EDESUR Leandro Corral ARCOPLAN SRL ARQUITECTURA FERRERE ABOGADOS Frankie Lowe GUZMÁN-ARIZA Y URBANISMO Katherine Rosa Fernando Del Pozo Contreras DOMLEC JIMÉNEZ CRUZ PEÑA Rachel Cortes José M. López GALLEGOS, VALAREZO & NEIRA Michelle Matthew HEADRICK RIZIK ALVAREZ LOPESA Juan Rosario Andrea Fernández de Córdova NATIONAL CO-OPERATIVE & FERNÁNDEZ EDESUR CREDIT UNION LIMITED Paola Mañón Taveras FERRERE ABOGADOS Esther Cruz SEIBEL, DARGAM Felicia Santana Paola Gachet JJ ROCA & ASOCIADOS HENRÍQUEZ & HERRERA JJ ROCA & ASOCIADOS FERRERE ABOGADOS ACKNOWLEDGMENTS 241 Martín Galarza Lanas Mohamed Abd El-Sadek Hoda Attia Khaled El Sharkawy Tarek Hassib PUENTE SÁENZ & GALARZA INTERNATIONAL CENTER FOR MINISTRY OF TRANSPORT SARWAT A. SHAHID LAW FIRM AL KAMEL LAW OFFICE ATTORNEYS-AT-LAW, CIA LTDA LAW, INTELLECTUAL PROPERTY Mohamed Azzam Mohamed El Sherbini Ahmed Hatem AND ARBITRATION (ICLIPA) Arturo Griffin Valdivieso FEDERATION OF EGYPTIAN SARWAT A. SHAHID LAW FIRM LEVARI IN ASSOCIATION PÉREZ, BUSTAMANTE Y PONCE, Ayman Abdallah CHAMBERS OF COMMERCE WITH PITMANS LLP Ahmed El-Swirky MEMBER OF LEX MUNDI AM LAW FIRM Tarek Badawy NORTHAM CONSULTANTS Farah Hazem Pedro José Hajj Ferri Hoda Abdel Saleh SARWAT A. SHAHID LAW FIRM AM LAW FIRM Passant El Tabei FERRERE ABOGADOS KARIM ADEL LAW OFFICE Mohamed Salah Badour PWC EGYPT Sherif Hefni Rubby Lucero Mohamed Abdel-Aziz Azab MINISTRY OF JUSTICE LEVARI IN ASSOCIATION Farida El-Bakry CABEZAS & CABEZAS-KLAERE SOUTH CAIRO ELECTRICITY WITH PITMANS LLP DISTRIBUTION COMPANY Shaban Baker SHALAKANY LAW OFFICE, María Isabel Machado CENTRAL BANK OF EGYPT MEMBER OF LEX MUNDI Mostafa Helmy FALCONI PUIG ABOGADOS Mohamed Abdelgawad IBRACHY LEGAL CONSULTANCY Wagih Barakat Ashraf Elibrachy SHARKAWY & SARHAN Zulay Munoz Zurita LAW FIRM AAW CONSULTING ENGINEERS IBRACHY LEGAL CONSULTANCY Omneia Helmy P&P ABOGADOS FACULTY OF ECONOMICS Hagir Beshir Amr Elsayed Hanan Abdelgawad Aly AND POLITICAL SCIENCE, Francisco Javier Naranjo ECG ENGINEERING AL KAMEL LAW OFFICE CAIRO ECONOMIC COURT CAIRO UNIVERSITY Grijalva CONSULTANTS GROUP SA Joseph Sami Boutros Reem El-Tahawy NARANJO & ASOCIADOS Taher Helmy FEDLEX Ahmed Abdelhamid AL ALAMEYA COMPANY HEGAZI LAW HELMY, HAMZA & PARTNERS, ARAB AGRICULTURAL Helena Constantine Karim Emam MEMBER FIRM OF BAKER Wendy Noboa PRODUCTION CO. ANDERSEN TAX & PWC EGYPT MCKENZIE INTERNATIONAL FERRERE ABOGADOS Mohamed Abdellatif LEGAL IN EGYPT Sara Hinton Saber Emam Wolfgang Oberer ABDELLATIF LAW OFFICE Mohamed Darwish CENTRAL BANK OF EGYPT SCHRYVER Mohamed Hisham Hassan Ramy Mohamed Abdelrahman EL SAID DARWISH & PARTNERS MINISTRY OF INVESTMENT Mahmoud Esmail Letty Ordoñez SCHNEIDER ELECTRIC Adel Ebraheim HEGAZI LAW EMPRESA PÚBLICA DE Badawi Hozaien MOVILIDAD Y OBRAS PÚBLICAS Sherine Abdullah KARIM ADEL LAW OFFICE HOZAIEN LAW OFFICE Ahmed Essam EGYPTIAN ELECTRICITY UTILITY Menna El Abdeeny IBRACHY LEGAL CONSULTANCY Jose Parrales Haytham Hussein AND CONSUMER PROTECTION MINISTRY OF INDUSTRY CAMICON CÁMARA Shahdan Essam EGYPTIAN GLOBAL LOGISTICS AND FOREIGN TRADE DE LA INDUSTRIA DE Nermine Abo El Atta TALAL ABU-GHAZALEH Nada Hussein LA CONSTRUCCIÓN MINISTRY OF INDUSTRY Abdallah El Adly LEGAL (TAG-LEGAL) SHALAKANY LAW OFFICE, AND FOREIGN TRADE PWC EGYPT Ciro Pazmiño Yánez Hoda Etman MEMBER OF LEX MUNDI P&P ABOGADOS Ahmed Abou Ali Mariam El Alaily SAFTWAT & PARTNERS Abdel Hamid Ibrahim HASSOUNA & ABOU ALI KHODEIR, NOUR, & TAHA LAW Ciro Pazmiño Zurita Lena Ezat EGYPTIAN FINANCIAL P&P ABOGADOS FIRM, IN ASSOCIATION WITH REGULATORY AUTHORITY Gamal A. Abou Ali AL TAMIMI & COMPANY HEGAZI LAW HASSOUNA & ABOU ALI Rodrigo Martin Pesantes Sáenz Mariam Fahmy Badawy Ibrahim Youmna El Fouly PÉREZ, BUSTAMANTE Y PONCE, Omneya Abouhabaga SHALAKANY LAW OFFICE, PWC EGYPT MEMBER OF LEX MUNDI SHALAKANY LAW OFFICE, TALAL ABU-GHAZALEH MEMBER OF LEX MUNDI MEMBER OF LEX MUNDI LEGAL (TAG-LEGAL) Maha Ibrahim Bruno Pineda-Cordero Omar Farid YOUSSRY SALEH & PARTNERS Mohamed Refaat El Houshi PÉREZ, BUSTAMANTE Y PONCE, Sherif Abusnea ALLIANCE LAW FIRM MEMBER OF LEX MUNDI MINISTRY OF HOUSING AND THE EGYPTIAN CREDIT Mona Ibrahim BUREAU I-SCORE Hazem Fathi DSV URBAN COMMUNITIES Patricia Ponce Arteta Medhat El Kady HASSOUNA & ABOU ALI Mehiar Joulji BUSTAMANTE & BUSTAMANTE Mohamed Adel KADMAR Leila Fouad SARWAT A. SHAHID LAW FIRM MY IP GLOBAL Sandra Reed-Serrano Hassan El Maraashly DELOITTE Saif Allah Kadry PÉREZ, BUSTAMANTE Y PONCE, Mona Adel AAW CONSULTING ENGINEERS Shereen Fouad SOLIMAN, HASHISH MEMBER OF LEX MUNDI MY IP GLOBAL EGYPTIAN ELECTRICITY AND PARTNERS Mohamed El Rafie Santiago Reyes Mena Ahmed Adib ALLIANCE LAW FIRM HOLDING COMPANY Mohamed Kafafi SANTIAGO REYES KHODEIR, NOUR, & TAHA LAW Ismail Gaber THE EGYPTIAN CREDIT MENA—ABOGADO FIRM, IN ASSOCIATION WITH Sarah El Saghir GENERAL ORGANIZATION OF BUREAU I-SCORE AL TAMIMI & COMPANY TALAL ABU-GHAZALEH Daniel Robalino-Orellana LEGAL (TAG-LEGAL) EXPORT & IMPORT CONTROL Ahmed Kamal FERRERE ABOGADOS Sara Afify Samir Ghareeb Al-Nahas MINISTRY OF JUSTICE GENERAL AUTHORITY Mohamed El Sayed Montserrat Sanchez FOR INVESTMENT GAFI CAIRO ECONOMIC COURT MINISTRY OF LOCAL Omar Sherif Kamal El Din FERRERE ABOGADOS DEVELOPMENT Mohamed Aggag SHALAKANY LAW OFFICE, Ramy El Sayed Fawzy Leonardo Sempértegui Karim Adel Kamel Ghobrial MEMBER OF LEX MUNDI MINISTRY OF JUSTICE GENERAL AUTHORITY SEMPÉRTEGUI ONTANEDA KARIM ADEL LAW OFFICE FOR INVESTMENT GAFI Mohamed Kamel ABOGADOS Haidy Ahmed Karim Ghorab AL KAMEL LAW OFFICE SHALAKANY LAW OFFICE, Marwa El Shaarawy Juan Carlos Villao MEMBER OF LEX MUNDI SHARKAWY & SARHAN ALLIANCE LAW FIRM Rasheed Kamel MARGLOBAL Vivian Ahmed Hassan LAW FIRM Rabih Halabi AL KAMEL LAW OFFICE Manuel Zurita MINISTRY OF HOUSING AND Sara El Shaarawy BLOM BANK EGYPT Ghada Kandil MZ SISTEMAS ELECTRICOS URBAN COMMUNITIES IBRACHY LEGAL CONSULTANCY Karim Hamdy MINISTRY OF INDUSTRY Y ELECTRONICOS THE EGYPTIAN CREDIT AND FOREIGN TRADE Ashraf Al Wakeel Mostafa El Shafei CENTRAL BANK OF EGYPT IBRACHY LEGAL CONSULTANCY BUREAU I-SCORE Ahmed Khairy EGYPT, ARAB REP. Mahmoud AlFeki Hassan Hanaly COURT OF APPEAL ISLAND AGENCIES Yasmine El Shahed MINISTRY OF JUSTICE AND SERVICES Ashraf Alkafrawy SHALAKANY LAW OFFICE, Mohanad Khaled CAIRO ECONOMIC COURT MEMBER OF LEX MUNDI Hany Hanna BDO KHALED & CO. READYMADE GARMENTS COURT OF CASSATION EXPORT COUNCIL Abd El Wahab Aly Ibrahim Aly El Shalakany Taha Khaled ABD EL WAHAB SONS SHALAKANY LAW OFFICE, Nagy Hany BDO KHALED & CO. Naguib Abadir MEMBER OF LEX MUNDI YOUSSRY SALEH & PARTNERS NACITA CORPORATION Mahmoud Alzayat Dina Khattab ALZAYAT LAW FIRM Emad El Shalakany Nafisa Mahmoud Hashem ALLIANCE LAW FIRM Mohamed Abd El Hamid SHALAKANY LAW OFFICE, MINISTRY OF HOUSING AND AM LAW FIRM Ahmed Amin MEMBER OF LEX MUNDI URBAN COMMUNITIES Sherif Latif Makar SCOPE SHERINIL GROUP Omar Abd el Salam Khaled El Shalakany Sherif Hashem AL KAMEL LAW OFFICE Sayed Ammar SHALAKANY LAW OFFICE, SHEARMAN & STERLING LLP Ashraf Maamoun Farag AL KAMEL LAW OFFICE BOSCH CENTER Mohamed Abd ElMalek MEMBER OF LEX MUNDI Mohab Hassan KARIM ADEL LAW OFFICE Amr Ibrahim As Sarwy Sherry El Shalakany HELMY, HAMZA & PARTNERS, Gomaa M. Madny SARWY & SARWY LAW FIRM MINISTRY OF TRADE SHALAKANY LAW OFFICE, MEMBER FIRM OF BAKER AND INDUSTRY MEMBER OF LEX MUNDI MCKENZIE INTERNATIONAL 242 DOING BUSINESS 2019 Tamer Magdy Molokhia Nasser Said Hossam Younes Erwin Alexander Haas Rene Rodas EGYPT & EUROPE GREATER CAIRO MINISTRY OF TRADE Quinteros GEMMA LOGISTICS INTERNATIONAL LEGAL WATER COMPANY AND INDUSTRY MH LEGAL ABOGADOS Otto Rodríguez Salazar CONSULTING Ahmed Salah Hassan Sara Youness Luis Roberto Hernández Arita LAWYER Ibrahim Maher YOUSSRY SALEH & PARTNERS TALAL ABU-GHAZALEH HERNÁNDEZ ARITA INGENIEROS Kelly Beatriz Romero DLA MATOUK BASSIOUNY LEGAL (TAG-LEGAL) (PART OF DLA PIPER GROUP) Youssry Saleh Francisco Hurtado NASSAR ABOGADOS YOUSSRY SALEH & PARTNERS Amr Youssef LOPEZ HURTADO SA Mario Enrique Sáenz Ahmed Maher Badr Afifi IBRACHY LEGAL CONSULTANCY CAIRO COURT OF APPEAL Ahmed Salem Benjamín Valdez Iraheta SÁENZ & ASOCIADOS MISR SPINNING AND Sandra Youssef Hery Ligia Maria Lazo Ventura Jaime Salinas Lamia Mahgoub WEAVING COMPANY AM LAW FIRM LAZO ARQUITECTOS GARCÍA & BODÁN PWC EGYPT Zeinab Samir Hend Zaghloul ASOCIADOS Oscar Samour Mustafa Makram AL KAMEL LAW OFFICE MENA ASSOCIATES, BDO KHALED & CO. MEMBER OF AMERELLER Thelma Dinora Lizama CONSORTIUM CENTRO Sara Samy RECHTSANWÄLTE de Osorio AMÉRICA ABOGADOS Mariam Matrey TALAL ABU-GHAZALEH SUPERINTENDENCIA DEL Ernesto Sánchez EGYPT SURVEYING AUTHORITY LEGAL (TAG-LEGAL) Darah Zakaria SISTEMA FINANCIERO SHARKAWY & SARHAN ARIAS Abouelela Mohamed Muhammad Omar Sarwy Mario Lozano LAW FIRM Alonso V. Saravia ORIENTAL WEAVERS CHUBB ARIAS Mona Zobaa ASOCIACIÓN SALVADOREÑA Ahmed Mohamed Heba Sedky Grisel Mancia DE INGENIEROS Y MINISTRY OF INVESTMENT AND GENERAL ORGANIZATION OF BLOM BANK EGYPT SUPERINTENDENCIA DEL ARQUITECTOS (ASIA) INTERNATIONAL COOPERATION EXPORT & IMPORT CONTROL SISTEMA FINANCIERO Mohamed Serry Oscar Torres Marwa Mohamed SERRY LAW OFFICE EL SALVADOR Cecilia Martinez GARCÍA & BODÁN MINISTRY OF JUSTICE GEMMA LOGISTICS Khalil Shaat LEÓN SOL ARQUITECTOS Laura Urrutia Hoda Mohamed Etman MUNICIPALITY OF Francisco Martínez Francisco Armando Arias Mauricio Antonio Urrutia GREATER CAIRO ROMERO PINEDA & Ola Mohammed Hassan Rivera ASOCIADOS, MEMBER SUPERINTENDENCIA DEL TALAL ABU-GHAZALEH Doaa M. Shabaan ARIAS OF LEX MUNDI SISTEMA FINANCIERO LEGAL (TAG-LEGAL) INTERNATIONAL CENTER FOR Mauricio Bernal Julio César Vargas Solano LAW, INTELLECTUAL PROPERTY Guillermo Massana Eman Moheyeldin AES EL SALVADOR ATCASAL ASOCIACIÓN GARCÍA & BODÁN AND ARBITRATION (ICLIPA) HASSOUNA & ABOU ALI DE TRANSPORTISTAS DE Abraham Bichara Karla Elizabeth Zelaya Abdallah Shalash Mariam Mohsen AES EL SALVADOR CARGA DE EL SALVADOR Rodríguez ABDALLAH SHALASH & CO. SHALAKANY LAW OFFICE, Luis Rodrigo Medina SUPERINTENDENCIA DEL MEMBER OF LEX MUNDI Ramy Shalash Alexander Cader SISTEMA FINANCIERO PWC Hernandez ABDALLAH SHALASH & CO. MH LEGAL ABOGADOS Alia Monieb Edward Zuñiga SHARKAWY & SARHAN Mohammad Shamroukh Felix Canizales EY ARIAS Luis Alonso Medina Lopez LAW FIRM MINISTRY OF JUSTICE MH LEGAL ABOGADOS Hossam Mostafa Ali Mostafa Shawky Claudia Castellanos EQUATORIAL GUINEA LA OFICINA DE PLANIFICACIÓN Astrud María Meléndez de HOSSAM AVOCAT LEVARI IN ASSOCIATION Chávez IMAGESA WITH PITMANS LLP DEL ÁREA METROPOLITANA DE Alfred Mourice SAN SALVADOR (OPAMSS) ASOCIACIÓN PROTECTORA SEGESA (SOCIEDAD MINISTRY OF FINANCE Omar Sherif DE CRÉDITOS DE EL DE ELECTRICIDAD DE SHERIF SAAD LAW OFFICES Christian Castro SALVADOR (PROCREDITO) GUINEA ECUATORIAL) Marina Mouris FOR LEGAL & INTERNATIONAL AES EL SALVADOR IBRACHY & DERMARKAR Antonio R. 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Ayuk Karim Nabil BEDFORD INTERNATIONAL Ricardo Molina CENTURION LLP FIRM, IN ASSOCIATION WITH NOVITAS IBRACHY LEGAL CONSULTANCY AL TAMIMI & COMPANY Celina Cruz Keseena Chengadu Khaled Nofal LA OFICINA DE PLANIFICACIÓN Fernando Montano CENTURION LLP Mohamed Fakhry Shousha MINISTRY OF FINANCE DEL ÁREA METROPOLITANA DE ARIAS EGYPTIAN FINANCIAL Sinforiano Ngomi Elomba Omar Sami El Tazy REGULATORY AUTHORITY SAN SALVADOR (OPAMSS) Kenhy Alexandra Montenegro PWC EQUATORIAL GUINEA AM LAW FIRM David Ernesto Claros Flores NASSAR ABOGADOS Sylvia Sidrak Marcel Jeutsop Hazem Hassan Osman Mokbel ANDERSEN TAX & GARCÍA & BODÁN Mario Moran BLOM BANK EGYPT LEGAL IN EGYPT M. REPRESENTACIONES Angel Mba Abeso Enrique Escobar LEXINCORP CENTURION LLP Omima Ragab Shaimaa Solaiman Jose Navas HEGAZI LAW CHALLENGE LAW FIRM ALL WORLD CARGO, SA DE CV Jose Mbara Guillermo Escobar LEXINCORP PWC EQUATORIAL GUINEA Khaled Mahmoud Ragheb Frédéric Soliman Moises Orlando Pacas M. 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LTD. PWC LATVIA ABOU JAOUDE & BADRI AND SALIM EL Zlata Elksniͷa-Zaš̷irinska ASSOCIATES LAW FIRM MEOUCHI LAW FIRM, Daiga Zivtina Daovang Phonekeo PWC LATVIA MEMBER OF INTERLEGES MINISTRY OF ENERGY ELLEX KLAVINS, MEMBER Richard El Mouallem Kalvis Engͧzers OF LEX MUNDI PWC LEBANON Tatiana Kehdy AND MINES (MEM) COBALT LEGAL BAROUDI & ASSOCIATES Michel El Murr Lochlan Reef MacNicol LEBANON ARION LEGAL Kaspars Freimanis URBAN DEVELOPMENT Wael Khaddage BDO LAW Nadim Abboud DEPARTMENT, DIRECTORAT MINISTRY OF FINANCE Pascale Rouzies LAW OFFICE OF A. GÉNÉRAL D’URBANISME (DGU) Andris Ignatenko Joelle Khater BFL ABBOUD & ASSOCIATES ESTMA LTD. 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ZABIELA, M. RINDINAS AND DOM—DIZAJN LAW OFFICE NIKOLOVSKI S. GRIGAS LAW FIRM ZRG LAW FIRM TRPENOSKI Svetlana Jovanoska GRADBA BAJASEN MUNICIPALITY OF GAZI Martin Odzaklieski Vladimir Vasilevski Ernesta Žiogien͗ BABA—SKOPJE MINISTRY OF TRANSPORT BETASPED D.O.O. PRIMUS ATTORNEYS-AT-LAW Igor Aleksandrovski AND COMMUNICATIONS APOSTOLSKA & PARTNERS Aneta Jovanoska Trajanovska Ivana Velkovska Povilas Žukauskas Aleksandar Penovski Ljubinka Andonovska LAWYERS ANTEVSKI PWC MACEDONIA LAW FIRM ELLEX VALIUNAS LAW FIRM TRPENOSKI IR PARTNERIAI, MEMBER CENTRAL REGISTER OF THE Emilija Kelesoska Sholjakovska Tome Velkovski OF LEX MUNDI REPUBLIC OF MACEDONIA DDK ATTORNEYS-AT-LAW Ana Pepeljugoska LAW OFFICE PEPELJUGOSKI Zlatko Veterovski Audrius Žvybas Marjan Andreev Risto Kitev CUSTOMS ADMINISTRATION GLIMSTEDT GAVRILOSKI & PARTNERS Valentin Pepeljugoski MEPOS OPERATIVA LTD. LAW OFFICE PEPELJUGOSKI Sladjana Zafirova Natasha Andreeva Dejan KnezoviDž TIVA-AS DOOEL-VALANDOVO LUXEMBOURG NATIONAL BANK OF THE LAW OFFICE KNEZOVIC Iva Petrovska REPUBLIC OF MACEDONIA & ASSOCIATES CAKMAKOVA ADVOCATES Dragisa Zlatkovski PWC LUXEMBOURG SISKON LTD. Krste Andronovski Vlado Kocare Blagoj Petrovski Tom Baumert TECHNO KAR CHAMBER OF COMMERCE CITY OF SKOPJE VIATOR & VEKTOR MADAGASCAR OF THE GRAND-DUCHY Martina Angelkovic Zlatko T. Kolevski Sonja Petrusheva OF LUXEMBOURG LAW OFFICE PETRUSHEVA BUILD CONSULTING ENGINEERS DDK ATTORNEYS-AT-LAW KOLEVSKI LAW OFFICE Louis Berns Kristijan Polenak DIRECTION GÉNÉRALE Zlatko Antevski Vladimir Kostoski POLENAK LAW FIRM DES DOUANES ARENDT & MEDERNACH SA LAWYERS ANTEVSKI APOSTOLSKA & PARTNERS Sébastien Binard Ljubica Ruben Serge Andretseheno Goran Atanasovksi Aleksandar Kralevski ARENDT & MEDERNACH SA MENS LEGIS LAW FIRM CABINET AS ARCHITECTE ADING CAKMAKOVA ADVOCATES Eleonora Broman Sasho Saltirovski Laura Andriamanjato Dragan Blažev Aleksandar Krsteski LOYENS & LOEFF EVN MACEDONIA SMR & HR ASSOCIATES SA TIMELPROJECT ENGINEERING CAKMAKOVA ADVOCATES LUXEMBOURG SARL Clément Andriamasinony Vladimir Bocevski Dragan Lazarov Lidija Sarafimova-Danevska NATIONAL BANK OF THE BNI MADAGASCAR Christel Dumont CAKMAKOVA ADVOCATES LAW OFFICE LAZAROV DENTONS REPUBLIC OF MACEDONIA Eric Robson Andriamihaja Marija Boshkovska Jankovski Nikolcho Lazarov Simonida ECONOMIC DEVELOPMENT Thomas Feider CENTRAL REGISTER OF THE LAW OFFICE LAZAROV BOARD OF MADAGASCAR ADMINISTRATION DE REPUBLIC OF MACEDONIA Shosholceva-Giannitsakis L’ENREGISTREMENT ET Ilinka Lega Grchevska IKRP ROKAS & PARTNERS Eva Andriamihaja DES DOMAINES Vladimir Boshnjakovski KOLEVSKI LAW OFFICE Tatjana Siskovska MIHAJA TRANSIT DDK ATTORNEYS-AT-LAW Manuel Fernandez Ivana Lekic POLENAK LAW FIRM Tsiry Andriamisamanana GSK STOCKMANN + KOLLEGEN Jela Boskovic Ognjanoska PWC MACEDONIA LAWELL ATTORNEYS Borche Smilevski Aimée Andrianasolo Nicolas Fries Georgi Markov DELOITTE OFFICE DE REGULATION Kiril Crvenkoski PWC MACEDONIA ÉLECTRICITÉ (ORE) Andreas Heinzmann NAVICO SHIPPING Milena Spasovska GSK STOCKMANN + KOLLEGEN Tijana Markovic GEORGI DIMITROV ATTORNEYS Andry Andriantsilavo Ljupco Cvetkovski KOLEVSKI LAW OFFICE OFFICE DE REGULATION Véronique Hoffeld DDK ATTORNEYS-AT-LAW Aleksandar Spasovski LOYENS & LOEFF Mirjana Markovska VIATOR & VEKTOR ÉLECTRICITÉ (ORE) LUXEMBOURG SARL Dragan Dameski LAW OFFICE OF MARKOVSKA Frédéric Christophe Ranjatoely DDK ATTORNEYS-AT-LAW & ANDREVSKI Ana Stojanovska Chantal Keereman ODI LAW MACEDONIA Yves Duchateau BONN & SCHMITT Ana Dangova Hug Vesna Markovska BOLLORÉ AFRICA LOGISTICS INTER PARTES LAW FIRM Sonja Stojcevska MINISTRY OF TRANSPORT MADAGASCAR François Kremer AND COMMUNICATIONS CAKMAKOVA ADVOCATES ARENDT & MEDERNACH SA Dimce Dimov Raphaël Jakoba LAW FIRM TRPENOSKI Emil Miftari Blagoj Stojevski MADAGASCAR CONSEIL Olivier Lardinois EMIL MIFTARI LAW OFFICE EVN MACEDONIA BNP PARIBAS Daniela Dineska INTERNATIONAL ITS ISKRATEL Vlatko Mihailov Ana Stojilovska Rakotomalala Mamy Njatoson Frédéric Lemoine EMIL MIFTARI LAW OFFICE ANALYTICA MK BONN & SCHMITT REGISTRE DU COMMERCE ET DES SOCIÉTÉS (RNCS) ACKNOWLEDGMENTS 265 Pascaline R. Rabearisoa Parson Harivel Razafindrainibe Andrea Nyiorongo Grace Cheah Abdul Azis Japri DELTA AUDIT DELOITTE ETUDE RAZAFINDRAINIBE/ BLANTYRE HIGH COURT CECIL ABRAHAM & PARTNERS TENAGA NASIONAL BERHAD RAVOAJANAHARY Rija Rabeharisoa Grant Nyirongo David Cheah Norhaiza Jemon CABINET MAZARS FIVOARANA Lisiniaina Razafindrakoto ELEMECH DESIGNS DCDA ARCHITECT COMPANIES COMMISSION GASYNET Michelle Rafenomanjato Reena Purshtam Chris Chee Eu John Teo Louis Sagot EAST ORIENT CONSULT SHEARN DELAMORE & CO. Pierrette Rajaonarisoa Krishna Savjani CABINET D’AVOCAT SDN BHD BOLLORÉ AFRICA LOGISTICS SAVJANI & CO. Dato’ Dr. Ir. Andy K. H. Seo LOUIS SAGOT MADAGASCAR Tony Chia MALAYSIAN NATIONAL Donns Shawa Ida Soamiliarimana SINCERE SHIPPING & SHIPPERS COUNCIL Jean Sylvio Rajaonson RD CONSULTANTS MADAGASCAR CONSEIL FORWARDING ETUDE MAÎTRE RAJAONSON Nadia binti Mohd. Kamal INTERNATIONAL Duncan Singano Chow Keng Chin FEDERAL COURT OF MALAYSIA Fetrahanta Sylviane SAVJANI & CO. INDRA GANDHI & CO. Rakotomanana MALAWI Komathi P. Karuppanan PRICEWATERHOUSECOOPERS MALAYSIA Eric Chin AZMI & ASSOCIATES TAX & LEGAL MADAGASCAR— Chipulumutso Bakali CTOS DATA SYSTEMS SDN BHD PWC MADAGASCAR JAMES FINLAY (BLANTYRE) LTD. BANK NEGARA MALAYSIA Sharifah Athirah Izyan Ho Kwong Chin Bt Wan Kassim Harivola Joan Rakotomanjaka Everson Bandawe BURSA MALAYSIA FEDERAL COURT OF MALAYSIA KUALA LUMPUR CITY HALL ALLIANCE FREIGHT Hery Michel Rakotonarivo EY SERVICES LIMITED Nicholas Tan Choi Chuan Muhd Khuzaifah PRICEWATERHOUSECOOPERS FEDERATION OF MALAYSIAN SHEARN DELAMORE & CO. QMEC CONSULT TAX & LEGAL MADAGASCAR— Austin Changazi MANUFACTURERS (FMM) PWC MADAGASCAR SUKAMBIZI ASSOCIATION Chin Long Chong Chun Yik Koh TRUST Mohd Rashdi Ab Hamid NORTH PORT (MALAYSIA) BHD JEFF LEONG, POON & WONG Corinne Holy Rakotoniaina TENAGA NASIONAL BERHAD PRICEWATERHOUSECOOPERS Marshal Chilenga Jack Chor LOH Kok Leong TAX & LEGAL MADAGASCAR— TF & PARTNERS Nor Azimah Abdul Aziz CHRISTOPHER & LEE ONG RUSSELL BEDFORD LC & PWC MADAGASCAR COMPANIES COMMISSION COMPANY—MEMBER Andrew Chimpololo Eddie Chuah OF RUSSELL BEDFORD Ralidera Junior Rakotoniaina UNIVERSITY OF MALAWI Mohd Azlan Shah Abdullah WONG & PARTNERS INTERNATIONAL JOHN W. FFOOKS & CO. (POLYTECHNIC COLLEGE) CITY HALL OF KUALA LUMPUR Walter Culas Jessica Kong Yin Yin Hery Rakotonindrainy Ricky Chingota Muhammad Riyadhul Hanif AIR FREIGHT FORWARDERS AZMAN, DAVIDSON & CO. OFFICE DE REGULATION SAVJANI & CO. Abdullah ASSOCIATION OF ÉLECTRICITÉ (ORE) AZMI & ASSOCIATES MALAYSIA (AFAM) Dawn Lai Maryann Chitseko RAM CREDIT INFORMATION Harotsilavo Rakotoson EY Sonia Abraham Melinda Marie D’Angelus SDN BHD SMR & HR ASSOCIATES SA AZMAN, DAVIDSON & CO. AZMI & ASSOCIATES Gautoni D. Kainja Azhar Lee Lanto Tiana Ralison KAINJA & DZONZI Wilfred Abraham Neelesh Datir PLATINUM TAX PRICEWATERHOUSECOOPERS ZUL RAFIQUE & PARTNERS, ALBIEA CONSULTANTS SDN BHD Griffin Kamanga TAX & LEGAL MADAGASCAR— ADVOCATE & SOLICITORS SPINE CARGO CO. Ruzaida Daud Christopher Lee PWC MADAGASCAR Mohammed Alamin ENERGY COMMISSION Cyprian Kambili CHRISTOPHER & LEE ONG Barijaona Ramaholimihaso MALAYSIA PRODUCTIVITY CONSULTANT Chai Mee Faum BNI MADAGASCAR CORPORATION PERUNDING MAJUJAYA Seen Yin Lee Dannie J. Kamwaza JEFF LEONG, POON & WONG Gérard Ramarijaona Haji Mohamed Ali KAMWAZA DESIGN Wai Fong La PRIME LEX BASHIR ELECTRIC SDN BHD SHEARN DELAMORE & CO. Jeff Leong PARTNERSHIP JEFF LEONG, POON & WONG Roland Ramarijaona Aniz Amirudin Azlinda Binti Abd. Ghani Alfred Kaponda DELTA AUDIT DELOITTE CECIL ABRAHAM & PARTNERS SPAN NATIONAL WATER Neoh Li Ting ESCOM AZMAN, DAVIDSON & CO. Harenkanto Ranaivoson Sasireka Amplagan SERVICES COMMISSION Mavbuto Kasote (SURUHANJAYA Anne Liew RANDRANTO PWC MALAYSIA KAMWAZA DESIGN PERKHIDMATAN AIR NEGARA) RAM CREDIT INFORMATION André Randranto PARTNERSHIP Mohd Arief Emran Bin Arifin SDN BHD RANDRANTO WONG & PARTNERS Suresh Kumar J. Gorasia Alfred Majamanda THE ELECTRICAL AND Koon Huan Lim Iloniaina Randranto MBENDERA & NKHONO Nur Sajati Binti Asan ELECTRONICS ASSOCIATION SKRINE, MEMBER RANDRANTO ASSOCIATES Mohamed OF MALAYSIA OF LEX MUNDI AZMI & ASSOCIATES William Randrianarivelo James Masumbu Sheba Gumis Lim Khim Yeng PRICEWATERHOUSECOOPERS TEMBENU, MASUMBU & CO. 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LEGAL SHIPPING SDN BHD Rivaharilala Rasolojaona Khalid Hashim PRACTITIONERS Mohd Shahrul Faisal Bin Ismail AZMI & ASSOCIATES Kin Sin Low OFFICE DE REGULATION CITY HALL OF KUALA LUMPUR ÉLECTRICITÉ (ORE) Modecai Msisha JEFF LEONG, POON & WONG Fahad Hassan NYIRENDA & MSISHA Abdul Aziz Bin Mahamad PWC MALAYSIA Ahmad Lutfi Abdull Mutalip Théodore Raveloarison LAW OFFICES DATARANREKA ARCHITECT JARY—BUREAU D’ÉTUDES AZMI & ASSOCIATES Andrew Heng ARCHITECTURE INGÉNIERIE Misheck Msiska Ahmad Fuad bin Md Kasim FERRIER HODGSON Chen Lynn Ng EY TENAGA NASIONAL BERHAD MH SDN BHD CHRISTOPHER & LEE ONG Andriamisa Ravelomanana PRICEWATERHOUSECOOPERS Matthews Mwadzangati Mohd Yushanizar Bin Abdul Hafiz Bin Hidzir Ir. Bashir Ahamed Maideen TAX & LEGAL MADAGASCAR— BLANTYRE CITY COUNCIL Md Yusoff TENAGA NASIONAL BERHAD NADI CONSULT ERA SDN BHD PWC MADAGASCAR CITY HALL OF KUALA LUMPUR Patricia Mwase Wong Hin Loong Jonathan Maria Landy Raveloson CREDIT DATA CREDIT Che Adnan Bin Mohamad AZMAN, DAVIDSON & CO. TTL & CPC ELECTRICAL SUPPLY CABINET HK JURIFISC REFERENCE BUREAU LTD. NADI CONSULT ERA SDN BHD Simon Hogg Dennis Martin Andrianina Ravoajanahary Patrice Nkhono Firdaus Bt Md Isa LAWYER CTOS DATA SYSTEMS SDN BHD ETUDE ANDRIANINA MBENDERA & NKHONO FEDERAL COURT OF MALAYSIA RAVOAJANAHARY ASSOCIATES Ng Chia How John Matthew KC Chan ZAID IBRAHIM & CO. (ZICO) CHRISTOPHER & LEE ONG Arielle Razafimahefa Zolomphi Nkowani FREIGHT TRANSPORT JOHN W. FFOOKS & CO. ZOLOMPHI LAWYERS NETWORK SDN BHD Azura Megat Ibrahim Khairon Niza Md Akhir INDAH WATER KONSORTIUM COMPANIES COMMISSION Jean Marcel Razafimahenina Yusuf Nthenda Hong Yun Chang DELTA AUDIT DELOITTE CHIDOTHE, CHIDOTHE TAY & PARTNERS Kumarakuru Jai Mohamed Noh Md Seth & COMPANY FERRIER HODGSON TENAGA NASIONAL BERHAD Chantal Razafinarivo David Cheah MH SDN BHD CABINET RAZAFINARIVO DCDA ARCHITECT 266 DOING BUSINESS 2019 Arvind Menon Jagdev Singh Madeeh Ahmed Hussain Zaidan Jaleel MALTA RANHILL BERSEKUTU SDN BHD PWC MALAYSIA CTL STRATEGIES LLP CTL STRATEGIES LLP Christabelle Agius Muhammad Kamal Manshan Singh Mohamed Ahsan GVZH ADVOCATES Mohamad Alwi SKRINE, MEMBER ARCHENG STUDIO MALI ARKITEK KAMAL ALWI OF LEX MUNDI Shawn Agius Mohamed Shahdy Anwar BCEAO OFFICE OF THE COMMISSIONER Norsherryna Mohamed Ishak Veerinderjeet Singh SUOOD ANWAR & CREDITINFO VOLO FOR REVENUE TENAGA NASIONAL BERHAD CO.—ATTORNEYS-AT-LAW Adeline Thor Sue Lyn Faradji Baba Francesca Anastasi Mohammad Ashraf Mohamed RUSSELL BEDFORD LC & Jatindra Bhattray TRIBUNAL DE GRANDE GVZH ADVOCATES Sopiee COMPANY—MEMBER PWC MALDIVES INSTANCE DE LA COMMUNE AZMI & ASSOCIATES OF RUSSELL BEDFORD Anthony Azzopardi Asma Chan-Rahim III DE BAMAKO DEPARTMENT OF INDUSTRIAL INTERNATIONAL Hanani Hayati Mohd Adhan SHAH, HUSSAIN & CO. Oumar Bane AND EMPLOYMENT RELATIONS AZMI & ASSOCIATES Nor Fajariah Sulaiman BARRISTERS & ATTORNEYS JURIFIS CONSULT CITY HALL OF KUALA LUMPUR Kevan Azzopardi Azmi Mohd Ali Ali Hussain Didi Abou Bemgaly MALTA FINANCIAL SERVICES AZMI & ASSOCIATES Muhendaran Suppiah SOCIÉTÉ FRUITIÈRE AUTHORITY (MFSA) Aishath Haifa MUHENDARAN SRI BOUGOUNI SA Muzzamir Mohd Mydin SHAH, HUSSAIN & CO. Leonard Bonello AZMI & ASSOCIATES Sharifah Ummu Amierah Syed BARRISTERS & ATTORNEYS Kassé Camara GANADO ADVOCATES Hamid DRUH-DB Zuhaidi Mohd Shahari Mohamed Hameed Christopher Borg AZMI & ASSOCIATES AZMI & ASSOCIATES ANTRAC HOLDING PVT. LTD. Mahamane I. Cisse ENEMALTA PLC Esther Tan CABINET LEXIS CONSEILS Khairunnajihah Aqila Dheena Hussain Kris Borg ZUL RAFIQUE & PARTNERS, Mohd Sofian ADVOCATE & SOLICITORS SHAH, HUSSAIN & CO. Aly Coulibaly DR. KRIS BORG & AZMI & ASSOCIATES BARRISTERS & ATTORNEYS DOUANES MALIENNES ASSOCIATES—ADVOCATES Gene M. (“GM”) Tan Dato’ Sri Latifah Mohd Tahar Hamdulla Hussain Famakan Dembele Mario Raymond Borg GM TAN & COMPANY CHIEF REGISTRAR’S OFFICE CTL STRATEGIES LLP MINISTÈRE DE LA JUSTICE, OFFICE OF THE COMMISSIONER Kar Peng Tan Suha Hussain GARDE DES SCEAUX FOR REVENUE Mohd Yusoff Mokhzani Aris KAMARUDDIN WEE & CO. MALAYSIA PRODUCTIVITY ADVOCATES & SOLICITORS SHAH, HUSSAIN & CO. Sekou Dembele Josianne Brimmer CORPORATION BARRISTERS & ATTORNEYS ETUDE MAÎTRE FENECH & FENECH ADVOCATES Shu Shuen Tan SEKOU DEMBELE Datuk Hj Mohd Najib Abdul Rasheed Ibrahim Joseph Buhagiar ZUL RAFIQUE & PARTNERS, Bin Hj Mohd ADVOCATE & SOLICITORS CUSTOMS SERVICE Moussa Syvlain Diakité MALTA ENTERPRISE CITY HALL OF KUALA LUMPUR SCS INTERNATIONAL Ishan Ibrahim Daniel Buttigieg Raphael Tay Selina Ng CHOOI & COMPANY ASIA FORWARDING PVT. LTD. Abou Diallo FENECH & FENECH ADVOCATES CREDIT BUREAU API MALI Yameen Ibrahim Stefan Camilleri MALAYSIA SDN BHD Wai Keong Teh EQUATORIAL LOGISTICS SUOOD ANWAR & Sine Diarra CAMILLERI CASSAR Swee-Kee Ng SDN BHD. CO—ATTORNEYS-AT-LAW CABINET COMPTABLE ADVOCATES SHEARN DELAMORE & CO. SINE DIARRA Fathuhulla Ismail Joseph Caruana Hemant Thakore Anisah Normah binti RANHILL BERSEKUTU SDN BHD CTL STRATEGIES LLP Fatimata Dicko Zouboye MALTA FINANCIAL SERVICES Muhammad Nor Savithri Karunaratne NOTAIRE AUTHORITY (MFSA) FEDERAL COURT OF MALAYSIA Kenneth Tiong THE ASSOCIATED CHINESE EY Baba Haidara Michael Caruana Marhaini Nordin CHAMBERS OF COMMERCE Prasanta Misra ETUDE GAOUSSOU HAIDARA CENTRAL BANK OF MALTA SHEARN DELAMORE & CO. AND INDUSTRY OF PWC MALDIVES Adama Kane Laragh Cassar Allison Ong MALAYSIA (ACCCIM) SCAE CAMILLERI CASSAR Saffah Mohamed AZMAN, DAVIDSON & CO. ADVOCATES Siti Wahida Binti Sheikh PRAXIS LAW FIRM Abdoul Karim Samba Timbo Hock An Ong Hussien Konaté Nicolette Cassar CREDIT BUREAU Ibrahim Muthalib BDO AGENCE D’ARCHITECTURE CENTRAL BANK OF MALTA MALAYSIA SDN BHD ASSOCIATION OF Effendy Othman CONSTRUCTION INDUSTRY CADET Andrea Darmanin ZAID IBRAHIM & CO. (ZICO) Elison Wong Gaoussou A.G. Konaté CAMILLERI CASSAR ELISON WONG ADVOCATES Ali Naeem Ng Oy Moon CTL STRATEGIES LLP AGENCE D’ARCHITECTURE ADVOCATES & SOLICITORS CADET CREDIT BUREAU Kyle DeBattista Ismail Nashid MALAYSIA SDN BHD Keat Ching Wong Abdoul Karim Kone CAMILLERI PREZIOSI ZUL RAFIQUE & PARTNERS, MALDIVES CUSTOMS SERVICE Kim Yong Pang CABINET BERTH—KONE— Ariana Falzon ADVOCATE & SOLICITORS Sulakshan Ramanan AVOCATS ASSOCIÉS FERRIER HODGSON GVZH ADVOCATES EY MH SDN BHD Michelle Sook King Wong Soumaguel Maiga JEFF LEONG, POON & WONG Martin Farrugia Aurobindo Ponniah Mohamed Shafaz Wajeeh API MALI BUILDING REGULATION OFFICE PRAXIS LAW FIRM PWC MALAYSIA T. Y. Wong Bérenger Y. Meuke MERCURY EXPRESS Bettina Gatt Azahar Rabu Shuaib M. Shah JURIFIS CONSULT GANADO ADVOCATES LOGISTICS SDN BHD SHAH, HUSSAIN & CO. FIRE AND RESCUE Arielle Razafimahefa BARRISTERS & ATTORNEYS Neville Gatt DEPARTMENT OF MALAYSIA Yeoh Keng Yao JOHN W. FFOOKS & CO. TITIMAS LOGISTICS SDN BHD Aishath Shaifa Shahid PWC MALTA Aminah Bt Abd Rahman Oumar Sanogo SHAH, HUSSAIN & CO. Joseph Ghio MINISTRY OF URBAN Yau Tze Yip DIRECTION DE L’INSPECTION WONG & PARTNERS BARRISTERS & ATTORNEYS FENECH & FENECH ADVOCATES WELLBEING, HOUSING AND DU TRAVAIL LOCAL GOVERNMENT Khairani M. Yusof Husam Shareef Steve Gingell CTL STRATEGIES LLP Mamadou Moustapha Sow Rabindra S. Nathan MALAYSIA PRODUCTIVITY PWC MALTA CABINET SOW & ASSOCIÉS SHEARN DELAMORE & CO. CORPORATION Mizna Shareef Sandro Grech SHAH, HUSSAIN & CO. Moussa Ismaïla Toure Muzawipah Bt Md. Salim Zuraidi Yusoff SG MALTA LIMITED— BARRISTERS & ATTORNEYS API MALI CORRESPONDENT OF RUSSELL TENAGA NASIONAL BERHAD AHA ARCHITECT Manal Shihab Imirane A. Touré BEDFORD INTERNATIONAL Sugumar Saminathan Nor Aznira Zainal Ariffin DIRECTION NATIONALE DE COMPANIES COMMISSION SUOOD ANWAR & Karl Grech Orr MALAYSIA PRODUCTIVITY L’URBANISME ET DE L’HABITAT CO.—ATTORNEYS-AT-LAW GANADO ADVOCATES CORPORATION MALDIVES Fathimath Sodhaf Lasseni Touré Stefan Grima Zamzuri Selamat ETUDE GAOUSSOU HAIDARA MALDIVES CUSTOMS SERVICE BANK OF VALLETTA SYARIKAT BEKALAN AIR AVANT-GARDE LAWYERS SELANGOR SDN BHD (SYABAS) Abdullah Waheed Baba Traore Roberta Gulic Hammett BANK OF MALDIVES PLC BOLLORÉ AFRICA LOGISTICS Fiona Sequerah Abdulla Wars PWC MALTA CHRISTOPHER & LEE ONG MALDIVES MONETARY CTL STRATEGIES LLP Alassane Traoré Edward Micallef AUTHORITY ICON SARL Lee Shih Sumudu Wijesundara WORLD EXPRESS LOGISTICS SKRINE, MEMBER Junaina Ahmed EY Henri Mizzi OF LEX MUNDI SHAH, HUSSAIN & CO. BARRISTERS & ATTORNEYS CAMILLERI PREZIOSI ACKNOWLEDGMENTS 267 Jesmond Pule Jemal Abde Nasser Ahmed Mohamed Yeslem Ould El Vil Yannick Fok Hornali Pirbhai CENTRAL BANK OF MALTA DIRECTION GÉNÉRALE RÉSEAU DES PETITES ET EVERSHEDS SUTHERLAND FREEPORT OPERATORS DES DOUANES MOYENNES ENTREPRISES (MAURITIUS) ASSOCIATION Jude Schembri MAURITANIENNES PWC MALTA Kane Aly Poonam Geemul Daya Ragoo GUICHET UNIQUE/ Moulaye El Ghali Ould EVERSHEDS SUTHERLAND VELOGIC LTD. Pierre Theuma MEF MAURITANIA Moulaye Ely (MAURITIUS) MALTA ENTERPRISE AVOCAT Iqbal Rajahbalee Mohamed Lemine Ould Babiye Gilbert Gnany BLC ROBERT & ASSOCIATES Amanda Vella BANQUE CENTRALE Ahmed Ould Radhi MCB GROUP LIMITED GVZH ADVOCATES DE MAURITANIE BANQUE CENTRALE Vivekanand Ramburun DE MAURITANIE Tilotma Gobin Jhurry MRA CUSTOMS DEPARTMENT Andrei Vella Cheikh Abdellahi Ahmed BANK OF MAURITIUS CAMILLERI PREZIOSI Babou Abdelkader Said Dhanraj Ramdin ETUDE MAÎTRE CHEIKH Moorari Gujadhur MAURITIUS REVENUE Luca Vella ABDELLAH AHMED BABOU Aliou Sall MADUN GUJADHUR AUTHORITY GVZH ADVOCATES ETUDE ME ALIOU CHAMBERS Jayshen Rammah Andrew J. Zammit Dieng Adama Boubou SALL & ASSOCIÉS BANQUE CENTRALE Gopaul Gupta MERITS CONSULTING GVZH ADVOCATES Abdellahi Seyid VELOGIC LTD. ENGINEERS LTD. DE MAURITANIE Alistair Zarb UNION NATIONALE Arvin Halkhoree Marie Annabelle Ribet CENTRAL BANK OF MALTA Mohamed Marouf Bousbe DU PATRONAT CABINET D’AVOCAT MAURITANIEN (UNPM) JURISTCONSULT CHAMBERS JURISTCONSULT CHAMBERS MARSHALL ISLANDS Mohamed Yarguett Navindranath Jowaheer Nicolas Richard Moulaye Ahmed Boussabou BANQUE CENTRALE MINISTÈRE DU PÉTROLE, DE WASTEWATER MANAGEMENT JURISTCONSULT CHAMBERS MARSHALLS ENERGY AUTHORITY COMPANY DE MAURITANIE L’ENERGIE ET DES MINES Lilowtee Rjmunjoosery Mohamed Cheikh Abdallah Geetendra Singh Kim Currun MEXA Helkena Anni MAURITIUS PROPERTY DESIGN MARSHALL ISLANDS REGISTRY AFACOR—AUDIT FINANCE André Robert ASSISTANCE COMPTABLE & MANAGEMENT SUPREME COURT CONSULTANTS LTD. BLC ROBERT & ASSOCIATES Kenneth Barden ORGANISATION SARL ATTORNEY-AT-LAW Daygarasen Amoomoogum Abdool Samad Sairally Thierry Koenig Brahim Ebety MAURITIUS CHAMBER OF ENSAFRICA (MAURITIUS) REGISTRAR GENERAL William Brier COMMERCE AND INDUSTRY MINISTRY OF PUBLIC WORKS Fadel Elaoune Keeranlallsing Santokhee Mylène Lai Yoon Him MINISTÈRE DES AFFAIRES Zahra Auchoybur CITY COUNCIL OF PORT LOUIS Tatyana E. Cerullo ECONOMIQUES ET DU MCB GROUP LIMITED UTEEM CHAMBERS Hurrydeo Seebchurrun MARSHALL ISLANDS LAWYERS DÉVELOPPEMENT Anthony Leung Shing Rasheed Aumjaud PWC MAURITIUS CENTRAL ELECTRICITY BOARD Melvin Dacillo Abdellahi Gah ALPINA TRADING LTD. MINISTRY OF PUBLIC WORKS ETUDE GAH Geetanjali Seewoosurrun Benjamin Lowe Keshav Beeharry PWC MAURITIUS CENTRAL ELECTRICITY BOARD Raquel De Leon Boumiya Hamoud MCB GROUP LIMITED MARSHALL ISLANDS SOCIAL LAWYER Gilbert Seeyave Jayram Luximon SECURITY ADMINISTRATION Khoushwant Bheem Singh CENTRAL ELECTRICITY BOARD BDO FINANCIAL SERVICES LTD. 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Adriana Palasthyova Melvin Foday Khabenje VERITAS PROFESSIONAL Matúš Fojtl SERVICES Joseph Liow PWC SLOVAKIA PENNARTH GREENE & GEODESY, CARTOGRAPHY COMPANY LIMITED Rowland Wright STRAITS LAW AND CADASTRE AUTHORITY Martin Polónyi WRIGHT & CO. Loh Meiling MINISTRY OF FINANCE Manilius Garber Iveta Grossova JARRETT-YASKEY, NEXIA TS TAX SERVICES FINANCIAL ADMINISTRATION Simona Rapavá GARBER & ASSOCIATES: SINGAPORE PTE. LTD. OF THE SLOVAK REPUBLIC WHITE & CASE S.R.O. ARCHITECTS (JYGA) EY SINGAPORE Girish Naik Roman Hamala Gerta Sámelová-Flassiková Francis Kwame Gerber PWC SINGAPORE HAMALA KLUCH ALIANCIAADVOKÁTOV MINISTRY OF MANPOWER AK, S.R.O. HALLOWAY & PARTNERS Daryl Ng VÍGLASKÝ S.R.O. SOLICITORS MINISTRY OF TRADE DNKH LOGISTICS Zuzana Satkova Tatiana Hlušková & INDUSTRY PWC SLOVAKIA Eke Ahmed Halloway Eddee Ng MINISTRY OF ECONOMY HALLOWAY & PARTNERS STATE COURTS TAN KOK QUAN PARTNERSHIP Nikoleta Scasna Peter Hodál SOLICITORS PWC SLOVAKIA Yvonne Ang Beng Hong Ong WHITE & CASE S.R.O. Mohamed Jalloh PUBLIC UTILITIES BOARD WONG TAN & MOLLY LIM LLC Christiana Serugova Simona Hofferovà AKIM AND SATU C&F AGENCY PWC SLOVAKIA Caroline Berube Vincent Ooi Khay Hoe MINISTRY OF JUSTICE Ahmed Yassin Jallo-Jamboria HJM ASIA LAW & CO LLC TAN PENG CHIN LLC Iveta Šimon̷i̷ová David Horváth Ransford Johnson Andrew Chan Alex Ow BEATOW PARTNERS MINISTRY OF ECONOMY LAMBERT & PARTNERS, ALLEN & GLEDHILL LLP ACCOUNTING & Jaroslav Škubal Barbora Hrabcakova PREMIERE CHAMBERS CORPORATE REGULATORY PRK PARTNERS S.R.O. Ewe Jin Chan WHITE & CASE S.R.O. ECAS CONSULTANT PTE. LTD. AUTHORITY, ACRA Veronika Hrušovská Patrik Turosik PRK PARTNERS S.R.O. MINISTRY OF ECONOMY 288 DOING BUSINESS 2019 Jakub Vojtko Barbara Ho̷evar Ela Omersa Katja Wostner Sadia Hasan JNC LEGAL S.R.O. PWC SVETOVANJE D.O.O. FABIANI, PETROVI̶, JERAJ, REJC BDO SVETOVANJE D.O.O. Mahdi Hassan ATTORNEYS-AT-LAW LTD. Otakar Weis Branko IliDž Petra Zapušek DARYEEL SHIPPING PWC SLOVAKIA ODI LAW SLOVENIA Sonja Omerza JADEK & PENSA D.O.O.—O.P. AND FORWARDING DELOITTE Katarina Zaprazna Tjasa Ivanc Nina Žefran Abdirahman Hassan Wardere PWC SLOVAKIA UNIVERSITY OF MARIBOR, Matjaz Osvald DELOITTE MOGADISHU UNIVERSITY FACULTY OF LAW SODO D.O.O. Tomáš Zarecký Dentico Tomaž Žganjar Ahmed Jama Kheire ZÁRECKÝ ZEMAN Luka Ivanic Maja Pangerši̷ VEM OFFICE (AJPES ADAMI GENERAL SERVICE MINISTRY FOR ENVIRONMENTAL DELOITTE LJUBLJANA BRANCH) Michal Záthurecký Ahmed Mahmoud AND SPATIAL PLANNING WHITE & CASE S.R.O. Iris Pensa Ljuba Zupan̷i̷ ̶okert Mariam Mohamed Andraž Jadek LAW OFFICE JADEK & PENSA LAW FIRM MIRO SENICA Dagmar Zukalová AND ATTORNEYS LTD. Hassan Mohamed Ali ZUKALOVÁ—ADVOKÁTSKA Matjaž Jan Tamara Petrovic MOGADISHU LAW OFFICE KANCELÁRIA S.R.O. ODI LAW SLOVENIA ODVETNIKI ŠELIH & PARTNERJI SOLOMON ISLANDS Bashir Mohamed Sheikh Andrej Jarkovi̷ Tomaž Petrovi̷ SLOVENIA CREDIT & DATA MOGADISHU UNIVERSITY LAW FIRM JANEŽI̶ & FABIANI, PETROVI̶, JERAJ, REJC JARKOVI̶ LTD. ATTORNEYS-AT-LAW LTD. BUREAU LIMITED Mohamed Mohamoud Hashi ODVETNISKA DRUZBA NEFFAT Agnes Atkin SOMALILAND LAWYERS Igor Angelovski Jernej Jeraj Valdi Pincin MINISTRY OF LAND, ASSOCIATION (SOLLA) LAW FIRM KAV̶I̶, BRA̶UN FABIANI, PETROVI̶, JERAJ, REJC COMARL D.O.O. ATTORNEYS-AT-LAW LTD. HOUSING AND SURVEY Ali Mohamud Mahadalle & PARTNERS, O.P., D.O.O. Nataša Pipan-Nahtigal Jesus Benito HIJAZ CLEARANCE AND Vladimir Bilic Sabina Jereb ODVETNIKI ŠELIH & PARTNERJI FORWARDING SERVICE MINISTRY FOR ENVIRONMENTAL EXPRESS FREIGHT VLADIMIR BILIC LAW Petra Plevnik MANAGEMENT— OFFICE LTD. AND SPATIAL PLANNING Osman Osman LAW FIRM MIRO SENICA SOLOMON ISLANDS MOGADISHU LAW OFFICE Jana Boži̷ Miha Ka̷ AND ATTORNEYS LTD. DOBRAVC TATALOVI̶ AND KA̶ Don Boykin KAV̶I̶, BRA̶UN & Bojan Podgoršek PACIFIC ARCHITECTS LTD. SOUTH AFRICA PARTNERS, O.P., D.O.O. Boris Kastelic NOTARIAT FINANCIAL INSTITUTION OF Kenneth Bulehite Nicolaos Akritidis Damijan Brulc THE REPUBLIC OF SLOVENIA Ester Prajs HONIARA CITY COUNCIL PARADIGM ARCHITECTS BRULC, GABERŠ̶IK IN LJUBLJANA COUNTY COURT PARTNERJI, ODVETNIŠKA Klavdija Kek Anthony Frazier Okyerebea Ampofo-Anti DRUŽBA ODVETNIKI ŠELIH & PARTNERJI Luka Pregelj Julie Haro WEBBER WENTZEL Branko Butala Miro Košak Anja Primoži̷ PREMIERE GROUP OF Adriaan Basson COMARL D.O.O. NOTARY OFFICE KOŠAK DELOITTE COMPANIES LTD. WINGMAN ACCOUNTING Tomaž ̶ad Nika Rebek Douglas Hou Lauren Becker Sana Koudila LAW FIRM ̶AD KIRM PERPAR, LTD. VEM OFFICE (AJPES PUBLIC SOLICITOR’S OFFICE WERKSMANS INC. LJUBLJANA BRANCH) Mitja ̶ampa Neža Kranjc Sebastian Keso Kobus Blignaut VEM OFFICE (AJPES ODVETNIKI ŠELIH & PARTNERJI Špela Remec TRADCO SHIPPING ATTORNEY LJUBLJANA BRANCH) ODVETNIKI ŠELIH & PARTNERJI Tomaz Kristof Hegstad Koga Stan Bridgens Martin Carni STUDIO KRISTOF Jasmina RešidoviDž MINISTRY FOR JUSTICE SOUTH AFRICA INSTITUTE ODVETNIKI ŠELIH & PARTNERJI ARHITEKTI D.O.O. NOTARY OFFICE KOŠAK AND LEGAL AFFAIRS OF ELECTRICAL ENGINEERS Luka Dolinar Patricija Rot Wayne Morris Philippa Bruyns Uroš Križanec ELEKTROINSTALACIJE SKM LAW FIRM JADEK & PENSA D.O.O.—O.P. MORRIS & SOJNOCKI GLYN MARAIS Andreja Šabec CHARTERED ACCOUNTANTS Maša Drkuši̷ Borut Leskovec Jeff Buckland ODI LAW SLOVENIA JADEK & PENSA D.O.O.—O.P. FINANCIAL ADMINISTRATION Andrew Radclyffe HOGAN LOVELLS OF THE REPUBLIC OF SLOVENIA Nada Drobnic Borce Malijanski Chaniel Sani Ian Burger KPMG SCHOENHERR Bostjan Sedmak HONIARA CITY COUNCIL NOVALEGAL ODVETNIK SEDMAK Andrej Ekart Miroslav Marchev Gregory Joseph Sojnocki Mike Cary LOCAL COURT MARIBOR PWC SVETOVANJE D.O.O. Branka Sedmak MORRIS & SOJNOCKI NETACTIVE JADEK & PENSA D.O.O.—O.P. CHARTERED ACCOUNTANTS Luka Fabiani Peter Mele Zamadeyi Cebisa Tadej Sinkovec Makario Tagini WEBBER WENTZEL Mojca Fakin LAW FIRM PETER MELE SODO D.O.O. GLOBAL LAWYERS, FABIANI, PETROVI̶, JERAJ, REJC Nastja Merlak BARRISTERS & SOLICITOR Vivien Chaplin ATTORNEYS-AT-LAW LTD. JADEK & PENSA D.O.O.—O.P. Andreja Škofi̷ Klanjš̷ek HOGAN LOVELLS DELOITTE Selwyn Takana Marina Ferfolja Howland Brendon Christian Helena Miklavcic MINISTRY OF FINANCE FERFOLJA, LJUBIC IN PARTNERJI LJUBLJANA DISTRICT Nives Slemenjak AND TREASURY BUSINESS LAW BC COURT, COMMERCIAL SCHOENHERR Aleksander Ferk Cindrella Vunagi Saskia Cole PWC SVETOVANJE D.O.O. LAWSUITS DEPARTMENT Kristijan Stamatovic KIPD ALFA SP D.O.O. LOGISTICS HONIARA CITY COUNCIL Pavle Flere Darja Miklav̷i̷ Haydn Davies ODVETNIKI ŠELIH & Rok Starc Pamela Wilde Marko Frantar MINISTRY FOR JUSTICE WEBBER WENTZEL PARTNERJI, O.P., D.O.O. NOTARY OFFICE KOŠAK SCHOENHERR AND LEGAL AFFAIRS Gretchen de Smit Matjaž Miklav̷i̷ Gregor Strojin ENSAFRICA Sasa Galonja SODO D.O.O. Yolande Yates SUPREME COURT MINISTRY FOR ENVIRONMENTAL GOH & PARTNERS Lauren Fine AND SPATIAL PLANNING Aleksandra MitiDž Maja Šubic NORTON ROSE FULBRIGHT KAV̶I̶, BRA̶UN & LAW FIRM MIRO SENICA SOMALIA SOUTH AFRICA Joze Globocnik PARTNERS, O.P., D.O.O. AND ATTORNEYS LTD. COMARL D.O.O. Hafsa Aamin Monica Fourie Bojan Mlaj Tilen Terlep GLYN MARAIS Alenka Goren̷i̷ ENERGY AGENCY OF THE LAWYER Nor Abdulle Afrah DELOITTE REPUBLIC OF SLOVENIA BENADIR UNIVERSITY Brian Frank Blanka Tome GLYN MARAIS Jan Gorjup Eva Možina VEM OFFICE (AJPES Abdulkadir Ali Adow KIRM PERPAR, LTD. SCHOENHERR LJUBLJANA BRANCH) MAYOR’S OFFICE AT THE Catherine Grainger Eva Gostisa MUNICIPALITY OF MOGADISHU GWE ARCHITECTURE Blaž Ogorevc Žiga Urankar JADEK & PENSA D.O.O.—O.P. ODVETNIKI ŠELIH & PARTNERJI JADEK & PENSA D.O.O.—O.P. Ahmed Aweis Daneille Halters Hermina Govekar Vi̷i̷ MOGADISHU LAW OFFICE TRANSUNION Neli Okreti̷ Katarina Vodopivec BANK OF SLOVENIA JADEK & PENSA D.O.O.—O.P. SUPREME COURT Mohamed Dubad Cynthia Hlongwane Bara Gradišar TRANSGLOBAL Rok Oman Ana Vran Abdiwahid Osman Haji DELOITTE OFIS ARHITEKTI FABIANI, PETROVI̶, JERAJ, REJC MOGADISHU LAW OFFICE Ricky Infant Andreja Hocevar ATTORNEYS-AT-LAW LTD. GIURICICH PROEVENT D.O.O. ACKNOWLEDGMENTS 289 Timothy Johnson Janke Strydom Basilio Aguirre Patricia Garcia Alberto Monreal Lasheras SAGE ARCHITECTS CLIFFE DEKKER HOFMEYR INC. REGISTRO DE LA BAKER MCKENZIE PWC SPAIN PROPIEDAD DE ESPAÑA Jonathan Jones Maarten Strydom Valentín García González Pedro Moreira Dos Santos NORTON ROSE FULBRIGHT STRYDOM M. & ASSOCIATES Iñigo Alejandre CUATRECASAS, SCA LEGAL SLP SOUTH AFRICA ASHURST LLP GONÇALVES PEREIRA James Tubb Eva Mur Mestre Raoul Kissun BARLOWORLD EQUIPMENT Maria Alonso Borja García-Alamán PWC SPAIN NORTON ROSE FULBRIGHT DLA PIPER SPAIN SLU J&A GARRIGUES SLP Nina Valetta Àlex Nistal Vázquez SOUTH AFRICA SHEPSTONE & WYLIE Alfonso Alvarado Planas Ricardo Garcia-Nieto MONEREO, MEYER & Tiaan Klaassens DIRECCIÓN GENERAL DE GNL RUSSELL BEDFORD MARINEL-LO ABOGADOS SLP Paul Vermeulen WINGMAN ACCOUNTING INDUSTRIA, ENERGÍA Y MINAS AUDITORES SL CITYPOWER Nicolás Nogueroles Peiró Carlize Knoesen Javier Álvarez Manuel Gomez COLEGIO DE REGISTRADORES Jean Visagie DEPARTMENT OF RURAL J&A GARRIGUES SLP J&A GARRIGUES SLP DE LA PROPIEDAD Y DEVELOPMENT AND PWC SOUTH AFRICA MERCANTILES DE ESPAÑA Jacobo Archilla Martín-Sanz Marta Gomez LAND REFORM Rory Voller ASOCIACIÓN/ AYUNTAMIENTO DE MADRID Rafael Núñez-Lagos de Miguel Lisa Koenig COMPANIES AND INTELLECTUAL COLEGIO NACIONAL DE URÍA & MENÉNDEZ, TRANSUNION PROPERTY COMMISSION (CIPC) INGENIEROS DEL ICAI Ana Gómez MEMBER OF LEX MUNDI MONEREO MEYER Anthony Whittaker Jeffrey Kron Serena Argente Escartín MARINEL-LO ABOGADOS Álvaro Felipe Ochoa Pinzón NORTON ROSE FULBRIGHT CITYPOWER RAPOSO BERNARDO J&A GARRIGUES SLP Juan Ignacio Gomeza Villa SOUTH AFRICA St. Elmo Wilken & ASSOCIADOS NOTARIO DE BILBAO Juan Oñate Johnathan Leibbrandt ENSAFRICA Nuria Armas LINKLATERS Pilar Gonzalez Ariza WEBBER WENTZEL Merwyn Wolder BANCO DE ESPAÑA AYUNTAMIENTO DE MADRID Jorge Ortiz Eric Levenstein REDLOW SOLAR POWER Ana Armijo EQUIFAX IBERICA Flaminia González-Barba Bolza WERKSMANS INC. ASHURST LLP SOUTH SUDAN WHITE & CASE Francisco Pablo Jacques Maart Cristina Ayo Ferrándiz DHL EXPRESS MINISTRY OF ELECTRICITY Alvaro González-Escalada CITY OF JOHANNESBURG URÍA & MENÉNDEZ, AND DAMS MEMBER OF LEX MUNDI LOGESTA Daniel Parejo Ballesteros Kyle Mandy J&A GARRIGUES SLP Victoria Adeng Madut Carmen González-Noain PWC SOUTH AFRICA Denise Bejarano LIBERTY ADVOCATES LLP PÉREZ-LLORCA BAKER MCKENZIE Julio Peralta de Arriba Johan Marais WHITE & CASE Santino Tito Tipo Adibo David Grasa Graell SAAFF Monika Beltram MONEREO MEYER AGG Patricia Pila Jabu Masondo Mufti Othaneil Akum DLA PIPER SPAIN SLU MINISTRY OF JUSTICE MARINEL-LO ABOGADOS Andrés Herzog PWC SOUTH AFRICA Vicente Bootello FOURLAW ABOGADOS María José Plaza Patt Mazibuko Roda Allison Dokolo ASOCIACIÓN/ LOMORO & CO. ADVOCATES J&A GARRIGUES SLP Gabriele Hofmann CITY OF JOHANNESBURG— COLEGIO NACIONAL DE BUILDING DEVELOPMENT Agustín Bou FOURLAW ABOGADOS INGENIEROS DEL ICAI Monyluak Alor Kuol MANAGEMENT LIBERTY ADVOCATES LLP JAUSAS Alejandro Huertas León Carlos Pol Terrick McCallum Antonio Bravo J&A GARRIGUES SLP JAUSAS Jimmy Araba Parata BAKER MCKENZIE ENGINEERING COUNCIL EVERSHEDS NICEA Marta Jiménez Carolina Posse OF SOUTH SUDAN von Carstenn-Licterfelde Burton Meyer Laura Camarero GÓMEZ-ACEBO & CLIFFE DEKKER HOFMEYR INC. BAKER MCKENZIE DESALVADOR REAL POMBO ABOGADOS Gabriel Isaac Awow ESTATE LAWYERS Mahomed Fayaz Monga MINISTRY OF JUSTICE Lola Cano Ignacio Quintana Elena Marina Lorente GROSSKOPFF LOMBART Leo Bouma BANCO DE ESPAÑA PWC SPAIN HUYBERECHTS & J&A GARRIGUES SLP NEWTON LAW GROUP Ignacio Castrillón Jorge Nelson Raposo Bernardo ASSOCIATES ARCHITECTS Alberto Lorenzo Biong Kuol Deng IBERDROLA DISTRIBUCIÓN RAPOSO BERNARDO Tshepo Mongalo ELÉCTRICA SAU BANCO DE ESPAÑA & ASSOCIADOS LAWYER MONASH SOUTH AFRICA Julio Isidro Lozano Kuethpiny Deng Nhumrom Francisco Cervilla Sabio Ana Ribera Darren Oliver HORTIQUALITY, S.L. LVA LUIS VIDAL + ARCHITECTS JAUSAS ADAMS & ADAMS Halim Gebeili Joaquin Macias NEWTON LAW GROUP Miguel Cruz Amorós Kim Riddell Noushaad Omarjee PWC SPAIN ASHURST LLP ANDALUS GLOBAL PRODUCE SL SHEPSTONE & WYLIE Ajo Noel Julius Kenyi Alberto Manzanares AJO & CO. ADVOCATES Leonardo Felice Cultrera Álvaro Rifá Graeme Palmer Muñoz ASHURST LLP URÍA & MENÉNDEZ, GARLICKE & BOUSFIELD INC. BENSON KARUIRUEY ASTER ABOGADOS Daniel Marín MEMBER OF LEX MUNDI Marius Papenfus Petro Maduk Deng Mariana de la Rosa GÓMEZ-ACEBO & Javier Rodríguez SOUTH AFRICAN QATAR NATIONAL BANK URÍA & MENÉNDEZ, POMBO ABOGADOS GÓMEZ-ACEBO & REVENUE SERVICE SOUTH SUDAN MEMBER OF LEX MUNDI Marina Martinez POMBO ABOGADOS Attie Pretorious Peter Pitya Pelayo de Salvador Morell BAKER MCKENZIE Eduardo Rodríguez-Rovira CLIFFE DEKKER HOFMEYR INC. MINISTRY OF HOUSING DESALVADOR REAL Eduardo Martínez-Matosas URÍA & MENÉNDEZ, Lomoro Robert Bullen ESTATE LAWYERS GÓMEZ-ACEBO & MEMBER OF LEX MUNDI Malope Ramagaga CITYPOWER LOMORO & CO. ADVOCATES Iván Delgado González POMBO ABOGADOS Álvaro Rojo Jeremiah Sauka PÉREZ-LLORCA Jorge Martín-Fernández J&A GARRIGUES SLP Lucinde Rhoodie CLIFFE DEKKER HOFMEYR INC. MINISTRY OF JUSTICE Rossanna D’Onza CLIFFORD CHANCE Mireia Sabate David Taban BAKER MCKENZIE Alberto Mata BAKER MCKENZIE Wesley Rosslyn-Smith UNIVERSITY OF PRETORIA CIVICON LIMITED Iván Escribano THE SPAIN AMERICAN Eduardo Santamaría Moral J&A GARRIGUES SLP BAR ASSOCIATION J&A GARRIGUES SLP Ferdie Schneider James Tadiwe NATIONAL CONSULTANTS José Manuel Mateo BDO Blanca Fernández Barjau Pablo Santos Fita ASSOCIATION MINISTERIO DE ECONOMÍA, J&A GARRIGUES SLP DELOITTE ABOGADOS David Short Mut Turuk INDUSTRIA Y COMPETITIVIDAD María Jesús Mazo Venero FAIRBRIDGES ATTORNEYS Marcos Soberón TURUK & CO. ADVOCATES Julia Fernández Esteban CONSEJO GENERAL LINKLATERS Arvind Sinha DEL NOTARIADO Daniel Wani EVERSHEDS NICEA RCS PVT. LTD. BUSINESS Raimon Tagliavini ENGINEERING COUNCIL José María Menéndez Sánchez ADVISORS GROUP Pablo Fernández Martín URÍA & MENÉNDEZ, OF SOUTH SUDAN URÍA & MENÉNDEZ, ASOCIACIÓN/ MEMBER OF LEX MUNDI Rajat Ratan Sinha MEMBER OF LEX MUNDI COLEGIO NACIONAL DE RCS PVT. LTD. BUSINESS SPAIN INGENIEROS DEL ICAI Francisco Téllez de Gregorio ADVISORS GROUP Ariadna Galimany FOURLAW ABOGADOS GRUPO AN Valentín Merino López GÓMEZ-ACEBO & Richard Steinbach POMBO ABOGADOS VALENTÍN MERINO Adrián Thery NORTON ROSE FULBRIGHT ARQUITECTOS SL J&A GARRIGUES SLP SOUTH AFRICA 290 DOING BUSINESS 2019 Alberto Torres Perez Hettiarachchi Hemaratne G.G. Weerakkody Casey Destang Casey Destang AYUNTAMIENTO DE MADRID THE COLOMBO TEA COLOMBO MUNICIPAL GRANT THORNTON GRANT THORNTON TRADERS’ ASSOCIATION COUNCIL Juan Verdugo Geoffrey Duboulay Vilma Diaz de Gonsalves J&A GARRIGUES SLP Dulanjani Hettiarachchi Malsha Wickramasinghe FLOISSAC FLEMING CORPORATE SERVICES INC. F.J. & G. DE SARAM F.J. & G. DE SARAM & ASSOCIATES Fernando Vives Ruiz Su Fraser J&A GARRIGUES SLP M. Basheer Ismail Oshani Wijewardena Michael Duboulay SENTINEL LAW DELOITTE D.L. & F. DE SARAM FLOISSAC FLEMING Beatriz Montes Yebra Michael Gibson & ASSOCIATES PÉREZ-LLORCA David Jacob John Wilson GIBSON CONSTRUCTION LTD. FITS EXPRESS PVT. LTD. JOHN WILSON PARTNERS Lydia Faisal Stanley Harris SRI LANKA RICHARD FREDERICK AND Sonali Jayasuriya Rajapakse LYDIA FAISALS’ CHAMBERS ST. VINCENT ELECTRICITY ATTORNEY-AT-LAW ST. KITTS AND NEVIS SERVICES LTD. ABU-GHAZALEH INTELLECTUAL PROPERTY (AGIP) Michella Adrien Brenda Floissac-Fleming Shamalie Jayatunge Isaac Legair THE LAW OFFICES OF FLOISSAC FLEMING ASHADI ATTORNEY-AT-LAW & ASSOCIATES DENNINGS MICHELLA ADRIEN Asanka Abeysekera Niral Kadawatharatchie Moulton Mayers Charlene Berry Peter I. Foster TIRUCHELVAM ASSOCIATES FREIGHT LINKS PETER I. FOSTER & ASSOCIATES MOULTON MAYERS INTERNATIONAL (PTE.) LTD. SCOTIABANK ARCHITECTS Nihal Sri Ameresekere Carol J. Gedeon H.E.I. Karunarathna Neil Coates Richard Peterkin CONSULTANTS 21 LTD. CHANCERY CHAMBERS COLOMBO MUNICIPAL GRANT THORNTON GRANT THORNTON Nandi Anthony COUNCIL Garth George Jan Dash Michael Richards CREDIT INFORMATION ST. LUCIA ELECTRICITY Chamila Karunarathne LIBURD AND DASH GLOBALINK LOGISTICS GROUP BUREAU OF SRI LANKA SERVICES LTD. F.J. & G. DE SARAM Rayana Dowden Mohamed Anverally Trevor Thompson WEBSTER Cheryl Goddard-Dorville ANVERALLY & SONS (PVT.) LTD. Amila Karunaratne FLOISSAC FLEMING TVA CONSULTANT FREIGHT LINE INTERNATIONAL Evelina E-M. Baptiste & ASSOCIATES Surangi Arawwawala Arthur F. Williams (PVT.) LTD. MAGISTRATE COURT PWC SRI LANKA Claire Greene-Malaykhan WILLIAMS & WILLIAMS Janaka Lakmal Edward Gift Peshala Attygalle PETER I. FOSTER & ASSOCIATES Stephen Williams CREDIT INFORMATION INLAND REVENUE AUTHORITY NITHYA PARTNERS BUREAU OF SRI LANKA Leevie Herelle WILLIAMS & WILLIAMS Bernie Greaux HERELLE, LEEVIE & ASSOCIATES Harsha Cabral Oshadee Liyanapathirana TROPICAL SHIPPING SUDAN CHAMBERS OF F.J. & G. DE SARAM Adrian Hilaire HARSHA CABRAL Mechelle Liburd ST. LUCIA AIR AND ABU-GHAZALEH INTELLECTUAL Heshan Mathugamage DEPARTMENT OF LABOUR PROPERTY (AGIP) TMP Dilmini Cooray SEAPORT AUTHORITY DEPARTMENT OF REGISTRAR AGENTS CO. LTD. D.L. & F. DE SARAM OF COMPANIES Sherry-Ann Liburd-Charles Natasha James Ranjith Dayananda GONSALVES PARRY EASTERN CARIBBEAN Omer Abdel Ati Jayavilal Meegoda REGISTRAR GENERAL’S Shaunette Pemberton SUPREME COURT Ali Abdelrahman Khalil CEYLON ELECTRICITY BOARD DEPARTMENT GRANT THORNTON John Larcher SHAMI, KHALIL & Sujeewa Mudalige SIDDIG ADVOCATES Savantha De Saram Reginald Richards J.H. LARCHER’S ELECTRICS LTD. PWC SRI LANKA D.L. & F. DE SARAM R & R ELECTRICAL Kareem Larcher Abnaa Sayed Elobied Dunya Peiris ENGINEERING AIR ABNAA SAYED ELOBIED— Chamari de Silva J.H. LARCHER’S ELECTRICS LTD. D.L. & F. DE SARAM CONDITIONING & AGRO EXPORT F.J. & G. DE SARAM Richard Peterkin Priyantha Peiris REFRIGERATION SERVICES LTD. Wala Hassan Aboalela Suvendrini Dimbulana GRANT THORNTON COLOMBO MUNICIPAL Sanshe N.N. Thompson EL KARIB & MEDANI D.L. & F. DE SARAM COUNCIL Trevor Philipe ADVOCATES ST. KITTS ELECTRICITY Chamindi Ekanayake DEPARTMENT TREVOR PHILIP AGENCIES LTD. Dayaratne Perera Mohamed Ibrahim Adam NITHYA PARTNERS COLOMBO MUNICIPAL Martin S. Renee DR. ADAM & ASSOCIATES Warren Thompson Manjula Ellepola COUNCIL CONSTRUCTION MANAGEMENT RENEE’S CONSTRUCTION COMPANY Ahmed Eldirdiri F.J. & G. DE SARAM Nissanka Perera AND CONSULTING SUDANESE COMMERCIAL PWC SRI LANKA AGENCY INC. (CMCAI) Matthew T. Sargusingh Anjali Fernando LAW OFFICE (SCLO) F.J. & G. DE SARAM Deborah Tyrell TRI-FINITY ASSOCIATES Nishan Premathiratne Afaf Abdalrahim Elgozuli CHAMBERS OF HALIX CORPORATION Catherine Sealys Ayomi Fernando MINISTRY OF AGRICULTURE EMPLOYERS’ FEDERATION HARSHA CABRAL Larry Vaughan AND FOREST Renee St. Rose OF CEYLON Hiranthi Ratnayake CUSTOMS AND EXCISE PETER I. FOSTER & ASSOCIATES Ahmed M. Elhillali PWC SRI LANKA DEPARTMENT P.N.R. 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