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Acknowledgments - Download as PDF

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                                              Doing Business 2011 was prepared by a         The Doing Business team is grateful for
                                              team led by Sylvia Solf, Penelope Brook       valuable comments provided by col-
                                              (through May 2010) and Neil Gregory (from     leagues across the World Bank Group
                                              June 2010) under the general direction        and for the guidance of World Bank
                                              of Janamitra Devan. The team comprised        Group Executive Directors.
                                              Svetlana Bagaudinova, Jose Becerra Marta,
                                              Karim O. Belayachi, Frederic Bustelo, César   Oliver Hart and Andrei Shleifer provided
                                              Chaparro Yedro, Maya Choueiri, Santiago       academic advice on the project. The pay-
                                              Croci Downes, Karen Sarah Cuttaree, Marie     ing taxes project was conducted in collab-
Contact details for local partners            Delion, Allen Dennis, Jacqueline den Otter,   oration with PricewaterhouseCoopers, led
     are available on the Doing               Raian Divanbeigi, Alejandro Espinosa-         by Robert Morris. The development of the
                                              Wang, Antonio Garcia Cueto, Carolin           getting electricity indicators was financed
             Business website at
                                              Geginat, Cemile Hacibeyoglu, Betina           by the Norwegian Trust Fund.
 http://www.doingbusiness.org                 Hennig, Sabine Hertveldt, Mikiko Imai
                                              Ollison, Ludmila Januan, Nan Jiang, Palarp    Alison Strong copyedited the manuscript.
                                              Jumpasut, Dahlia Khalifa, Eugenia Levine,     Gerry Quinn designed the report and
                                              Jean Michel Lobet, Valerie Marechal,          the graphs. Alexandra Quinn and Karen
                                              Andres Martinez, Frederic Meunier,            Jackson provided desktopping services.
                                              Alexandra Mincu, Robert Murillo, Joanna
                                              Nasr, Titilayo Oke, Oleksandr Olshanskyy,     The report was made possible by the gen-
                                              Dana Omran, Caroline Otonglo, Yara Salem,     erous contributions of more than 8,200
                                              Pilar Salgado-Otónel, Jayashree Srinivasan,   lawyers, accountants, judges, business-
                                              Susanne Szymanski, Tea Trumbic, Marina        people and public officials in 183 econo-
                                              Turlakova and Lior Ziv. Koichi Ito, Lizhi     mies.1 Global and regional contributors
                                              Liu, Junko Miyazaki, Janet Morris, Di Wang    are firms that have completed multiple
                                              and Bryan Welsh assisted in the months        surveys in their various offices around
                                              prior to publication.                         the world.

                                              The online service of the Doing Business      Quotations in this report are from Doing
                                              database is managed by Ramin Aliyev,          Business local partners unless otherwise
                                              Preeti Endlaw, Felipe Iturralde Escudero,     indicated. The names of those wishing to
                                              Graeme Littler, Kunal H. Patel, Vinod         be acknowledged individually are listed
                                              Thottikkatu and Hashim Zia. The Doing         below. Contact details are posted on the
                                              Business 2011 report media and mar-           Doing Business website at http://www
                                              keting strategy is managed by Nadine          .doingbusiness.org.
                                              Ghannam. The events and road-show
                                              strategy is managed by Jamile Ramadan.        1. The team regrets the loss of Courtney Fowler,
                                                                                               who passed away in 2010. A partner at Pricewa-
                                              All knowledge management and out-                terhouseCoopers, Ms. Fowler had contributed to
                                              reach activities are under the direction         the paying taxes indicators since their introduc-
                                                                                               tion in Doing Business 2006 and oversaw surveys
                                              and guidance of Suzanne Smith.                   for several Central Asian economies.
                                                                                                                  ACKNOWLEDGMENTS             207
G L OBA L C ON T R I BU TOR S                              Dorian Collaku            Besa Tauzi                   Dib Said
                                                           Bank of Albania           Boga & Associates            Banque d’Algérie
Allen & Overy LLP
                                                           Ilir Daci                 Ketrin Topciu                Aloui Salima
Baker & McKenzie                                           OPTIMA Legal and          Bozo & Associates Law        Law Firm Goussanem &
Cleary Gottlieb Steen & Hamilton LLP                       Financial                 Firm                         Aloui
Ius Laboris, Alliance of Labor, Employment, Benefits and   Sajmir Dautaj             Fioralba Trebicka            Benabid Mohammed Tahar
Pensions Law Firms                                         Tonucci & Partners        Hoxha, Memi & Hoxha          Cabinet Mohammed Tahar
                                                           Albania Sh.p.k                                         Benabid
KPMG                                                                                 Gerhard Velaj
                                                           Distribution System       Boga & Associates            Hassan Yassine
Law Society of England and Wales                           Operator Albanian Power                                Thompson & Knight LLP
                                                           Cooperation               Silva Velaj
Lex Mundi, Association of Independent Law Firms                                                                   Nabiha Zerigui
                                                                                     Boga & Associates
Noronha Advogados                                          Dael Dervishi                                          Cabinet d’Avocats
                                                           OPTIMA Legal and          Zamira Xhaferri              Samir Hamouda
Panalpina                                                  Financial                 IKRP Rokas & Partners        correspondent of
PricewaterhouseCoopers                                     Eniana Dupi               Stefan Xhillari              PricewaterhouseCoopers
PricewaterhouseCoopers Legal Services                      AECO consulting           Kalo & Associates
                                                                                                                  A N G OL A
Russell Bedford International                              Sokol Elmazaj             Selena Ymeri
                                                           Boga & Associates         Hoxha, Memi & Hoxha          José Rodrigues Alentejo
SDV International Logistics                                                                                       Câmara de Comércio e
                                                           Sokol Elmazaj             Enida Zeneli                 Indústria de Angola
Toboc Inc.                                                                           Bozo & Associates Law
                                                           Boga & Associates
                                                                                     Firm                         Suely Odete Moreira Arcanjo
R E G I ONA L C ON T R I BU TOR S                          Lorena Gega                                            AVM Advogados
Adora Group (Freightnet)
                                                           PricewaterhouseCoopers    A L G E R IA                 Fernando Barros
                                                           Aurela Gjokutaj                                        PricewaterhouseCoopers
APL                                                                                  Branka Achari-Djokic
                                                           Al-Tax Studio
                                                                                     Banque d’Algérie             Pedro Calixto
A.P. Moller-Maersk Group                                   Eduart Gjokutaj
                                                                                     Mohammed Salim Azzouz        PricewaterhouseCoopers
BNT                                                        Al-Tax Studio
                                                                                     Deramchi & Azzouz            Anacleta Cipriano
Consortium of European Building Control                    Valbona Gjonçari          - Russell Bedford            Faria de Bastos, Sebastião
                                                           Boga & Associates         International                e Lopes - Advogados
Federación Interamericana de la Industria de la
Construcción                                               Anjeza Harizaj            Khodja Bachir                Associados
García & Bodán                                             Bank of Albania           SNC Khodja & Co.             Miguel de Avillez Pereira
                                                           Emel Haxhillari           Nabil Belloula               Abreu Advogados
Globalink Transportation & Logistics Worldwide LLP
                                                           Kalo & Associates         Cabinet Belloula             Joao de Freitas e Costa
Grata Law Firm                                                                                                    Abreu Advogados
                                                           Shpati Hoxha              Tayeb Belloula
IKRP Rokas & Partners                                      Hoxha, Memi & Hoxha       Cabinet Belloula             Myline Dias
Manica Africa Pty. Ltd.                                    Oltjan Hoxholli           Samir Benslimane             PricewaterhouseCoopers
Talal Abu-Ghazaleh Legal (TAG-Legal)                       Kalo & Associates         Cabinet Benslimane           Alexandre Patrício Fernandes
Transunion International                                   Ilir Johollari            Adnane Bouchaib              PricewaterhouseCoopers
                                                           Hoxha, Memi & Hoxha       Bouchaib Law Firm            Brian Glazier
                                                                                     Abdelkader Boussourdi        EDI Architecture Inc.
A F G HA N I STA N              Mirza Taqi Ud-Din Ahmad    Renata Leka
                                PricewaterhouseCoopers     Boga & Associates         Société Distribution de      Victor Leonel
Khan Afzal                                                                           l’Electricité et du Gaz      Ordem dos Arquitectos
                                                           ManeTCI (Mane Trading     d’Alger (SDA)
Da Afghanistan Bank             A L BA N IA                Construction &                                         Paulette Lopes
Naseem Akbar                                               Investment)               Abdallah Deramchi            Faria de Bastos, Sebastião
                                Erjola Aliaj                                         Russell Bedford
AISA                            IKRP Rokas & Partners      Aigest Milo                                            e Lopes - Advogados
                                                                                     International                Associados
Katherine Blanchette                                       Kalo & Associates
                                Artur Asllani                                        Mohamed Riad Deramchi
Deloitte Consulting LLP                                    Lorenc Nele                                            Teresinha Lopes
                                Tonucci & Partners                                   Deramchi & Azzouz
                                Albania Sh.p.k             Bozo & Associates Law                                  Faria de Bastos, Sebastião
Jay Doeden                                                                           - Russell Bedford            e Lopes - Advogados
Deloitte Consulting LLP                                    Firm                      International
                                Sabina Baboci                                                                     Associados
Oliver Dziggel                  Kalo & Associates          Kostanca Papa             Asmaa El Ouazzani            Josephine Matambo
Deloitte Consulting LLP                                    Bozo & Associates Law     Landwell & Associés -
                                BALFIN sh.p.k, Balkan      Firm                                                   KPMG
                                Finance Investment Group                             PricewaterhouseCoopers
Abdul Wassay Haqiqi                                                                  Legal Services               Janota Nzogi
Haqiqi Legal Services                                      Loreta Peci
                                Indrit Banka                                                                      EDEL-EP
                                                           PricewaterhouseCoopers    Brahim Embouazza
Saduddin Haziq                  Bank of Albania
                                                           Florian Piperi            MCDConsulting                Walter Paixão
Afghan United Bank              Ledia Beçi                                                                        PricewaterhouseCoopers
                                                           OPTIMA Legal and          Mohamed El-Amine Haddad
Rashid Ibrahim                  Hoxha, Memi & Hoxha        Financial                 Cabinet Avocat Amine         Jorge Leão Peres
A.F. Ferguson & Co.             Alban Bello                                          Haddad                       Banco Nacional de Angola
                                                           Kristaq Profkola
Gaurav Lekh Raj Kukreja         IKRP Rokas & Partners      Boga & Associates         Sakina Haddad                Elisa Rangel Nunes
Afghan Container                Jona Bica                                            Crédit Populaire d’Algerie   ERN Advogados
Transport Company                                          Andi Qinam
                                Kalo & Associates          OPTIMA Legal and          Goussanem Khaled             Víctor Anjos Santos
Richard Laliberte               Emiliano Bicaku            Financial                 Law Firm Goussanem &         AVM Advogados
Deloitte Consulting LLP         Bozo & Associates Law                                Aloui
                                                           Laura Qorlaze                                          N’Gunu Tiny
Tali Mohammed                   Firm                       PricewaterhouseCoopers    Karine Lasne                 CFRA Advogados
Afghanistan Investment          Juna Bozdo                                           Landwell & Associés -        Associados
Support Agency                                             Artila Rama
                                Bank of Albania            Boga & Associates         PricewaterhouseCoopers
Wahidulla Qais                  Artan Bozo
                                                                                     Legal Services               A N T I G UA A N D
NRC                             Bozo & Associates Law
                                                           Ermira Rapushi
                                                                                     Adnane Merad                 BA R BU DA
                                                           Bozo & Associates Law
Mudassir Rizwan                 Firm                       Firm                      Etude de Me Kaddour          Hastin Barnes
PricewaterhouseCoopers                                                               Merad
                                Peter Burnie               Enkelejd Seitllari                                     Antigua Public Utilities
Richard Scarth                  PricewaterhouseCoopers                               Mohamed Mokrane              Authority
                                                           Kalo & Associates
Property Consulting                                                                  Ministère des Finances,      Vernon Bird
                                Alban Caushi               Ardjana Shehi             Direction Generale du
Afghanistan                     Kalo & Associates                                                                 Land Registry
                                                           Kalo & Associates         Domaine National
208     DOING BUSINESS 2011

Neil Coates                   Gabriela Bindi              Ignacio Funes de Rioja        Miguel P. Murray            Joaquín Emilio Zappa
PricewaterhouseCoopers        Zang, Bergel & Viñes        Funes de Rioja & Asociados,   Murray, d´André & Sirito    J.P. O’Farrell Abogados
                              Abogados                    member of Ius Laboris         de Zavalía
Nicolette Doherty                                                                                                   Carlos Zima
Nicolette M. Doherty          Sebastián Bittner           Gianluca Galeotti             Pablo Murray                PricewaterhouseCoopers
Attorney at Law and           Jebsen & Co.                M. & M. Bomchil               Fiorito Murray & Diaz
Notary Public                                                                           Cordero                     Sofia Zuloaga
                              Pilar Etcheverry Boneo      Manuel Garford Nuñez                                      Rattagan, Macchiavello
Brian D’Ornellas              Marval, O’Farrell &         Alfaro Abogados               Damián Mauricio Najenson    Arocena & Peña Robirosa
OBM International             Mairal, member of Lex                                     Estudio Spota               Abogados
                              Mundi                       Javier M. Gattó Bicain
Vernon Edwards Jr.                                        Candioti Gatto Bicain &       Alfredo Miguel O’Farrell
                              Julieta Bontempi                                                                      A R M E N IA
Freight Forwarding &                                      Ocantos                       Marval, O’Farrell &
Deconsolidating               Estudio Beccar Varela                                     Mairal, member of Lex       Armen L. Alaverdyan
                                                          Giselle Rita Geuna            Mundi
Ann Henry                     Matias Borderes             Alfaro Abogados                                           State Revenue Committee
Henry & Burnette              Fortunati & Asociados                                     Hernan Papa                 of the Government of the
                                                          Mariano Gonzalez              Alfaro Abogados             Republic of Armenia
Jefferson Hunte               Ignacio Fernández Borzese   Gonzalez & Ferraro Mila
PricewaterhouseCoopers        Luna Requena & Fernández                                  Gustavo Papeschi            Artak Arzoyan
                              Borzese Tax Law Firm        Pablo González del Solar      Estudio Beccar Varela       ACRA Credit Bureau
Alfred McKelly James                                      PricewaterhouseCoopers
James & Associates            Mariano Bourdieu                                          Mariano Payaslian           Sedrak Asatryan
                              Severgnini Robiola          Matías Grinberg               GYPM                        Concern-Dialog Law Firm
Hugh C. Marshall              Grinberg & Larrechea        Severgnini Robiola
Marshall & Co.                                            Grinberg & Larrechea          Javier Martín Petrantonio   Inessa Avzhiyan
                              Ivan Burin                                                M. & M. Bomchil             Global SPC
Victor Meade                  Zang, Bergel & Viñes        Eduardo Guglielmini
Antigua Public Utilities                                  Eduardo Guglielmini           Alejandro Poletto           Sayad S. Badalyan
                              Abogados                                                                              Investment Law Group LLC
Authority                                                                               Fortunati & Asociados
                              Adriana Estefanía Camaño    Sandra S. Guillan
Septimus A. Rhudd                                         De Dios & Goyena              José Miguel Puccinelli      Anna Baghdasaryan
                              Canosa Abogados                                                                       Ter-Tachatyan Legal and
Rhudd & Associates                                        Abogados Consultores          Estudio Beccar Varela
                              Javier Canosa                                                                         Business Consulting
Stacy A. Richards-Anjo        Canosa Abogados             Daniel Intile                 Julio Alberto Pueyrredón
Richards & Co.                                            Daniel Intile & Assoc.,       PricewaterhouseCoopers      Seda Baghdasaryan
                              Federico Carenzo            member of Russell Bedford                                 Global SPC
Alice N. Roberts              Leonhardt, Dietl, Graf &    International                 Federico José Reibestein
Roberts & Co.                                                                           Reibestein Asociados        Vardan Bezhanyan
                              von der Fecht                                                                         Law Faculty, Yerevan State
                                                          Martín Jebsen
Lestroy Samuel                Mariano E. Carricart        Jebsen & Co.                  Sebastián Rodrigo           University
Antigua and Barbuda           Fornieles Law Firm                                        Alfaro Abogados
Investment Authority                                      Santiago Laclau                                           Hovhannes Burmanyan
                              Gustavo Casir               Marval, O’Farrell &           Ignacio Rodriguez           Corporate Integral
Sharon Simmons                Quattrini, Laprida &        Mairal, member of Lex         PricewaterhouseCoopers      Solutions LLC
Land Registry                 Asociados                   Mundi                         Rocio Rojas Iglesias        Paul Cooper
Patricia Simon-Forde          Agustín Castro Bravo        Francisco Lagger              Fortunati & Asociados       PricewaterhouseCoopers
Chambers Patricia Simon-      Estudio Beccar Varela       Severgnini Robiola
Forde                                                                                   Juan Rosolen                Kristina Dudukchyan
                                                          Grinberg & Larrechea          Vitolo Abogados             KPMG
                              Pablo L. Cavallaro
Arthur Thomas                 Estudio Cavallaro           Bastiana Locurscio
Thomas, John & Co.                                                                      Mariana Sanchez             Aikanush Edigaryan
                              Abogados                    Rattagan, Macchiavello        Quattrini, Laprida &        Trans-Alliance
Charles Walwyn                                            Arocena & Peña Robirosa       Asociados
                              Nicolas Cesario             Abogados                                                  Samvel Gevorgyan
PricewaterhouseCoopers        Quattrini, Laprida &                                      Jorge Sanchez Diaz          BSC LLC
                              Asociados                   Dolores Madueño
A RG E N T I NA                                                                         Ecobamboo S.A.
                                                          Jebsen & Co.                                              Shoghik Gharibyan
                              Jimena Congo                                              Esteban Aguirre Saravia
                                                          Rodrigo Marchan                                           KPMG
María Victoria Abudara        PricewaterhouseCoopers                                    Luna Requena & Fernández
M. & M. Bomchil                                           GYPM                          Borzese Tax Law Firm        Hayk Ghazazyan
                              Roberto H. Crouzel
                                                          Patricio Martin                                           KPMG
Fernando Aguinaga             Estudio Beccar Varela                                     Florencia Saviotti
Zang, Bergel & Viñes                                      M. & M. Bomchil               Canosa Abogados             Narek Grigoryan
                              Valeria D’Alessandro
Abogados                                                  Pablo Mastromarino                                        State Committee of the
                              Marval, O’Farrell &                                       Rocío Soriano               Real Property Cadastre
María Agustina Vítolo         Mairal, member of Lex       Estudio Beccar Varela         M. & M. Bomchil
Vitolo Abogados               Mundi                                                                                 Sargis Grigoryan
                                                          Pedro Mazer                   Adolfo Tombolini
                              Ángeles del Prado                                                                     GPartners
Dolores Aispuru                                           Alfaro Abogados               Daniel Intile & Assoc.,
PricewaterhouseCoopers        Zang, Bergel & Viñes                                      member of Russell Bedford   Sargis H. Martirosyan
                              Abogados                    Sean McCormick
                                                                                        International               Trans-Alliance
Carlos Alfaro                                             Severgnini Robiola
Alfaro Abogados               Oscar Alberto del Río       Grinberg & Larrechea          Martín Torres Girotti       Armine Hakobyan
                              Central Bank of                                           M. & M. Bomchil             Global SPC
Lisandro A. Allende           Argentina                   Julian Melis
Brons & Salas Abogados                                    Candioti Gatto Bicain &       Marcelo Torterola           Davit Harutyunyan
                              Leonardo Damián Diaz        Ocantos                                                   PricewaterhouseCoopers
María Florencia Angélico                                                                Quattrini, Laprida &
                              PricewaterhouseCoopers                                    Asociados
Canosa Abogados                                           José Oscar Mira                                           Isabella Hovhannisyan
                              Marcelo Dinocco             Central Bank of               Pablo Trevisán              Investment Law Group LLC
Ignacio E. Aramburu           PricewaterhouseCoopers      Argentina
Rattagan, Macchiavello                                                                  Estudio Trevisán            Davit Iskandarian
Arocena & Peña Robirosa       Andrés Edelstein            Jorge Miranda                 María Paola Trigiani        HSBC Bank Armenia CJSC
Abogados                      PricewaterhouseCoopers      Clippers S.A.                 Alfaro Abogados             Paruyr Jangulyan
Tomás M. Araya                Mercedes Escriña            Francisco Molinari            Agustin Waisman             Ministry of Economy of
M. & M. Bomchil               Quattrini, Laprida &        PricewaterhouseCoopers        Fortunati & Asociados       Armenia
Vanesa Balda                                              Enrique Monsegur              Silvana Wasersztrom         Vahe G. Kakoyan
Vitale, Manoff &              Juan M. Espeso              Clippers S.A.                                             Investment Law Group LLC
                                                                                        Zang, Bergel & Viñes
Feilbogen                     Jebsen & Co.                                              Abogados
                                                          Mariana Morelli                                           Ishkhan Karapetyan
Ricardo Balestra              Diego Etchepare             Alfaro Abogados               Carolina Zang               Small & Medium
M. & M. Bomchil               PricewaterhouseCoopers                                    Zang, Bergel & Viñes        Entreprenurship
                                                          Natalia Virginia Muller
                              Alejandro D. Fiuza                                        Abogados                    Development National
Gonzalo Carlos Ballester                                  De Dios & Goyena                                          Center of Armenia
J.P. O’Farrell Abogados       Marval, O’Farrell &         Abogados Consultores          Saúl Zang
                              Mairal, member of Lex                                     Zang, Bergel & Viñes
Federico Martín Basile        Mundi
M. & M. Bomchil                                                                         Abogados
                                                                                                               ACKNOWLEDGMENTS        209
Gurgen Migranovich          Tim Cox                     Nicholas Sedgwick          Alexander Klauser           Vagif Ahmadov
Minasyan                    PricewaterhouseCoopers      Marque Lawyers             Brauneis Klauser Prändl     Salans
Union of Builders of                                                               Rechtsanwälte GmbH
Armenia                     Kathryn Dent                Damian Sturzaker                                       Shahla Ahmadova
                            Gadens Lawyers              Marque Lawyers             Florian Kremslehner         Deloitte
Ani Mkrtchian                                                                      Dorda Brugger Jordis
Global SPC                  Lisa Dounis                 Simon Truskett                                         Aliagha Akhundov
                            PricewaterhouseCoopers      Clayton Utz, member of     Rudolf Krickl               Baker & McKenzie
Nerses Nersisyan                                        Lex Mundi                  PricewaterhouseCoopers
PricewaterhouseCoopers      Ian Farmer                                                                         Gunel Alpman
                            PricewaterhouseCoopers      David Twigg                Ulrike Langwallner          Baker & McKenzie
Marianna Nikoghosyan                                    EnergyAustralia            Schönherr Rechtsanwälte
Global SPC                  Brett Feltham                                          GmbH / Attorneys-at-Law     Aykhan Asadov
                            PricewaterhouseCoopers      Nicholas Vesic                                         Baker & McKenzie
Aram Orbelyan                                           Marque Lawyers             Peter Madl
Concern-Dialog Law Firm     Joan Fitzhenry                                         Schönherr Rechtsanwälte     Ismail Askerov
                            Baker & McKenzie            Peter Walker               GmbH / Attorneys-at-Law     MGB Law Offices
Naira Petrosyan                                         Ferrier Hodgson Limited
Paradigma Armenia’ CJSC     Mark Geniale                                           Wolfgang Messeritsch        Natavan Baghirova
                            Office of State Revenue,    Andrew Wheeler             National Bank of Austria    BM International LLC
Vahe Petrosyan              NSW Treasury                PricewaterhouseCoopers
Logicon Development LLC                                                            Felix Neuwirther            Samir Balayev
                            Mark Grdovich               Radhika Withana            Freshfields Bruckhaus       Unibank
Apetnak Poghosyan           Blake Dawson                Baker & McKenzie           Deringer
Corporate Integral                                                                                             Zaur Fati-zadeh
Solutions LLC               Benjamin Harris             Mandi Xu                   Ayten Pacariz               Ministry of Taxes
                            PricewaterhouseCoopers      PricewaterhouseCoopers     KSV 1870
Aram Poghosyan                                                                                                 Fidan Gayibova
                            Jason Henniker                                                                     BM International LLC
Grant Thornton Legal &                                  AU S T R IA                Michael Podesser
Tax LLC                     EnergyAustralia                                        PricewaterhouseCoopers      Abbas Guliyev
                            Eva Hucker                  Austrian Regulatory                                    Baker & McKenzie
Aida Saribekyan                                         Agency                     Barbara Pogacar
Global SPC                  Baker & McKenzie                                       Law Partners                Arif Guliyev
                            Ian Humphreys               Georg Bahn                 Rechtsanwälte
Artak Shaboyan                                                                                                 PricewaterhouseCoopers
                            Blake Dawson                Freshfields Bruckhaus
State Revenue Committee                                 Deringer                   Friedrich Roedler           Elchin Habibov
of the Government of the    David Lipworth                                         PricewaterhouseCoopers      National Bank of
Republic of Armenia                                     Georg Brandstetter
                            PricewaterhouseCoopers                                 Gottfried Schellmann        Azerbaijan
                                                        Brandstetter Pritz &
Guzh Sinanyan               John Lobban                 Partner                    Brauneis Klauser Prändl     Samir Hadjiyev
Global SPC                  Blake Dawson                                           Rechtsanwälte GmbH          Michael Wilson & Partners
                                                        Doris Buxbaum
Hakob Tadevosyan                                                                   Georg Schima                Ltd.
                            Tim Manefield               Binder Grösswang
Grant Thornton Legal &      PricewaterhouseCoopers      Rechtsanwälte GmbH         Kunz Schima Wallentin       Nigar Hajieva
Tax LLC                                                                            Rechtsanwälte KEG,          Baker & McKenzie
                            Anna Manthopoulos           Martin Eckel               member of Ius Laboris
Artur Tunyan                                            e|n|w|c Natlacen                                       Arzu Hajiyeva
                            Chang, Pistilli & Simmons                              Stephan Schmalzl
Judicial Reform Project                                 Walderdorff Cancola                                    Ernst & Young
                            John Martin                 Rechtsanwälte GmbH         Graf & Pitkowitz
Tigran Yedigaryan                                                                  Rechtsanwälte GmbH          Zumrud Ibrahim
                            Thomson Playford
Converse Bank CJSC                                      Agnes Eigner                                           Baker & McKenzie
                            Louise Massey               Brandstetter Pritz &       Ernst Schmidt
Liana Yordanyan                                                                    Halpern & Prinz             Vagif Karimli
                            PricewaterhouseCoopers      Partner
Ter-Tachatyan Legal and                                                                                        Baker & McKenzie
Business Consulting         Christie McGregor           Tibor Fabian               Christian Schuppich
                            PricewaterhouseCoopers      Binder Grösswang           CHSH Cerha Hempel           Nuran Kerimov
Anush Zadoyan                                                                      Spiegelfeld Hlawati
                                                        Rechtsanwälte GmbH                                     Deloitte
Global SPC                  Kylie McPherson
                            Marque Lawyers              Julian Feichtinger         Franz Schwarzinger          Kamal Mamedzade
Samuel Zakarian                                                                    Revisionstreuhand,
                                                        CHSH Cerha Hempel                                      Salans
Global SPC                  Louise Murphy                                          member of Russell Bedford
                                                        Spiegelfeld Hlawati                                    Javanshir Mammadov
Arman Zargaryan             Marque Lawyers                                         International
                                                        Ferdinand Graf                                         Grata Law Firm
State Revenue Committee     Matthew Nelson                                         Maria Spalt
of the Government of the                                Graf & Pitkowitz                                       Kamil Mammadov
                            PricewaterhouseCoopers      Rechtsanwälte GmbH         Austrian Embassy
Republic of Armenia                                                                                            Mammadov & Partners
                            Stephanie Newton            Andreas Hable              Benedikt Spiegelfeld        Law Firm
AU ST R A L IA              PricewaterhouseCoopers      Binder Grösswang           CHSH Cerha Hempel
                                                                                   Spiegelfeld Hlawati         Daniel Matthews
                            Carly Neylan                Rechtsanwälte GmbH
Paul Agnew                                                                                                     Baker & McKenzie
                            Gadens Lawyers              Alexander Hofmann          Wolfgang Tichy
McKays Solicitors                                                                                              Sabina Mikayilova
                            Maja Osterman               RA Dr. Alexander           Schönherr Rechtsanwälte
Elizabeth Allen                                         Hofmann, LL.M.             GmbH / Attorneys-at-Law     Deloitte
                            Blake Dawson
PricewaterhouseCoopers                                                             Thomas Trettnak             Ruslan Mukhtarov
                            Kylie Parker                Lothar Hofmann
Matthew Allison                                         HLAW                       CHSH Cerha Hempel           BM International LLC
                            Logicca Chartered                                      Spiegelfeld Hlawati
Veda Advantage              Accountants                                                                        Rauf Namazov
                                                        Helmut Hofmanninger
Lynda Brumm                                             Graf & Pitkowitz           Birgit Vogt-Majarek         Ministry of Taxes
                            Enjel Phoon
PricewaterhouseCoopers                                  Rechtsanwälte GmbH         Kunz Schima Wallentin       Movlan Pashayev
                            Marque Lawyers                                         Rechtsanwälte KEG,
David Buda                                              Sandro Huber               member of Ius Laboris       PricewaterhouseCoopers
                            Malcolm Pickford
RBHM Commercial Lawyers     EnergyAustralia             Kammer der Architekten                                 Mustafa Salamov
                                                        und Ingenieurkonsulenten   Gerhard Wagner
Alicia Castillo                                                                    KSV 1870                    BM International LLC
                            Mark Pistilli               Wien
Alicia Castillo Wealthing   Chang, Pistilli & Simmons                                                          Vakhid Saparov
Group                                                   Alexander Isola            Anton Zeilinger
                                                                                   Ministry of Finance         Grata Law Firm
                            Greg Ralph                  Graf & Pitkowitz
Joe Catanzariti                                                                                                Emma Silyayeva
                            Gould Ralph Pty Ltd,        Rechtsanwälte GmbH         Thomas Zottl
Clayton Utz, member of      member of Russell Bedford                                                          Salans
Lex Mundi                                               Susanne Jetschgo           Freshfields Bruckhaus
                            International                                          Deringer
                                                        Binder Grösswang                                       Kamil Valiyev
Gaibrielle Cleary           Bob Ronai                   Rechtsanwälte GmbH         Marcus Zuccato              Salans
Gould Ralph Pty Ltd,        Import-Export Services
member of Russell Bedford                               Rudolf Kaindl              Ministry of Finance         Matlab Valiyev
                            Pty. Ltd.
International                                           Koehler, Kaindl, Duerr                                 PricewaterhouseCoopers
                            Claus Schmidt               & Partner, Civil Law       A Z E R BA I JA N
Michael Cooper                                                                                                 Murad Yahyayev
                            Panalpina Gulf              Notaries
Gadens Lawyers                                                                     Ulviyya Abdullayeva         Unibank
                                                                                   MGB Law Offices
210     DOING BUSINESS 2011

Mahmud Yusifli                Seema Isa Al-Thawadi         Nasirud Doulah               Sergey Chistyakov           Dmitry Montik
Baker & McKenzie              Ministry of Municipalities   Doulah & Doulah              Stepanovski, Papakul and    Dmitry Montik Individual
                              & Agriculture Affairs.       Advocates                    Partners Ltd.               Entrepreneur
BA HA M AS , T H E            Municipal One Stop Shop
                                                           Shamsud Doulah               Aliaksandr Danilevich       Elena Murashko
Kevin Basden                  Noora Janahi                 Doulah & Doulah              Danilevich                  Revera Consulting Group
Bahamas Electricity           Hassan Radhi & Associates    Advocates
                                                                                        Aleksey Daryin              Valiantsina Neizvestnaya
Corporation                   David Jayaseelan             Moin Ghani                   Revera Consulting Group     Audit and Consulting Ltd.,
Erica Culmer-Curry            PricewaterhouseCoopers       Dr. Kamal Hossain &                                      Belarus
                                                           Associates                   Sergei Dubovik
PricewaterhouseCoopers        Ebrahim Karolia                                           National Bank of the        Tatyana Novik
Makeba Darville               PricewaterhouseCoopers       K M A Halim                  Republic of Belarus         Private Notary
Lennox Paton                                               Upright Textile Supports
                              Elie Kassis                                               Andrej Ermolenko            Pavel Patorskij
Chaunece M. Ferguson          Agility Logistics            Abdullah Hasan               Vlasova Mikhel & Partners   Olga Pepenina
Mackay & Moxey Chambers                                    Dr. Kamal Hossain &
                              Mohammed Abdul Khaliq        Associates                   Olga Grechko                Bernotas & Dominas
Amos J. Ferguson Jr.          Tameer                                                    Vlasova Mikhel & Partners   Glimstedt
                                                           Abdul Hye
Ferguson Associates &         Ming Huey Lim                                             Antonina Ivanova            Ludmila Pichuha
Planners                                                   Bank of Bangladesh
                              PricewaterhouseCoopers                                    DICSA Audit, Law &          Bank Moscow-Minsk
Wendy Forsythe                                             Amir-Ul Islam                Consulting
                              Mohammed Mirza Abdul                                                                  Sergey Pinchuk
Import Export Brokers                                      Amir & Amir Law
                              Hussain                      Associates, member of Lex    Marina Kalinovskaya         Sergey Pinchuk Anticrisis
Ltd.                          Ministry of Municipalities                                Law Firm Jurznak, LLC       Manager
Vann P. Gaitor                & Agriculture Affairs.                                                                Galina Podrezenok
                              Municipal One Stop Shop      Sohel Kasem                  Michail Aleksandrovich
Higgs & Johnson                                                                         Karpovich                   Ministry of Justice
Michael Moss                  Abdul-Haq Mohammed                                        Minsk Cable (Electrical)    Company Registry
                              Trowers & Hamlins            Asif Khan                    Network
Ministry of Finance                                                                                                 Antonina Raduk
Bahamas                                                    PricewaterhouseCoopers
                              Hassan Ali Radhi                                          Dmitry Khalimonchyk         Law Firm Jurznak, LLC
Castino D. Sands              Hassan Radhi & Associates    Amina Khatoon                Law Firm Jurznak, LLC       Vassili I. Salei
Lennox Paton                                               Doulah & Doulah
                              Kavi Rajesh                  Advocates                    Sergey Khostovich           Borovtsov & Salei Law
Kevin Seymour                 Electrotech                                               GS Plus                     Offices
                                                           Nabila Rafique
PricewaterhouseCoopers        Mohamed Salahuddin                                        Alexander Khrapoutski       Elena Sapego
                                                           Amir & Amir Law
Burlington Strachan           Mohamed Salahuddin           Associates, member of Lex    Stepanovski, Papakul and    Stepanovski, Papakul and
                              Consulting Engineering       Mundi                        Partners Ltd.               Partners Ltd.
Bahamas Electricity
Corporation                   Bureau                                                                                Sergei Senchuk
                                                           Mizanur Rahaman              Alexandre Klenovski
                              Thamer Salahuddin            Ministry of Law, Justice &   Spartis                     State Committee for Real
BA H R A I N                  Mohamed Salahuddin           Parlimentary Affairs                                     Estate Registration
                              Consulting Engineering                                    Nina Knyazeva
Khalid Abdulla                                             Ahmedur Rahim                Businessconsult Law Firm    Alexander Shevko
Tameer                                                     Registrar, Joint Stock                                   National Bank of the
                              Esmond Hugh Stokes                                        Irina Koikova               Republic of Belarus
Najma AbdulRedha Hassan                                    Companies & Firms            DICSA Audit, Law &
                              Hatim S. Zu’bi & Partners                                                             Anna Shinkevitch
Ministry of Municipalities                                 Al Amin Rahman               Consulting
& Agriculture Affairs.        Baiju Thomas                 Al Amin Sabrina &                                        Yurex Law Firm
                              Agility Logistics                                         Oksana Kotel
Municipal One Stop Shop                                    Associates                                               Dmitry Skorodulin
                                                                                        Revera Consulting Group
Khaled Hassan Ajaji           Robin Watson                 Sajed Sami                                               Law Firm Jurznak, LLC
                              The Benefit Company                                       Dmitry Kovalchik
Kingdom of Bahrain,                                        Farooq and Associates                                    Anna Skorodulina
Ministry of Justice &                                                                   Stepanovski, Papakul and
                                                                                        Partners Ltd.               Law Firm Jurznak, LLC
Islamic Affairs               BA NG L A DE SH              Mohammad Shahidul Haque
                                                           Ministry of Law, Justice     Mikhail Kozlov              Vyacheslav Slabodnik
Faten Al Haddad               Zainul Abedin                and Parliamentary Affairs    AsstrA Weissrussland Ltd.   Univest-M
Talal Abu-Ghazaleh Legal      PricewaterhouseCoopers
(TAG-Legal)                                                Shahriar Syeed               Kristina Kriščiūnaitė       Lubov Slobodchikova
                              Tafria Ahmed                 V-Teac Fashion Pvt Ltd.      PricewaterhouseCoopers      National Bank of the
Raju Alagarsamy               Dr. Kamal Hossain &          Abdul Wahab                                              Republic of Belarus
Hassan Radhi & Associates     Associates                                                Gleb Kripan
                                                           A. Wahab & Co.               $2)ladimir Kukuruzin        Andrey Sviridov
Mohamed Al-Ahmadi             M. Aslam Alam
                                                           Nurul Wahab                  CHSH Cerha Hempel           Slonim Trade Center
Bahrain Investors Center      Directorate of Land
                                                           A. Wahab & Co.               Spiegelfeld Hlawati         Natalia Talai
Samer Al-Ajjawi               Records and Surveys
                                                           Sabrina Zarin                Elena Kulchitskaya          Vlasova Mikhel & Partners
Ernst & Young                 Md. Shafiul Alam
                                                           Al Amin Sabrina &            AsstrA Weissrussland Ltd.   Ivan Timshin
Basma AlAlawi                 The Hongkong and
                              Shanghai Banking             Associates                   Dmitry Kulik                Revera Consulting Group
Qays H. Zu’bi
                              Corporation Ltd.                                          DSV Transport (BY) Ltd.
Ebtihal Al-Hashimi                                         B E L A RU S                                             Pavel Tsarev
                              MD. Nurul Amin                                            Valery Schepochkin Kulik    Revera Consulting Group
Ministry of Municipalities                                 Amir Al-Haidar
& Agriculture Affairs.        Development                                               DSV Transport (BY) Ltd.     Pavel Tsarou
Municipal One Stop Shop       Constructions Ltd.           Revera Consulting Group
                                                                                        Egidijus Kundelis           Revera Consulting Group
Haider Alnoaimi               Noorul Azhar                 Alexey Anischenko            PricewaterhouseCoopers      Natalya Ulasevich
Mohamed Salahuddin            Azhar & Associates           Sorainen & Partners FLLC
                                                                                        Tatiana Kuvshinova          Bernotas & Dominas
Consulting Engineering        Probir Barua                 Aleksandr Anisovitch         Revera Consulting Group     Glimstedt
Bureau                        Jubilee Enterprise           Promaudit
                                                                                        Oksana Lyakhova             Sviatlana Valueva
Shaji Alukkal                 Sharif Bhuiyan               Aleksander V. Antushevich                                Stepanovski, Papakul and
                                                                                        Bernotas & Dominas
Panalpina World               Dr. Kamal Hossain &          National Bank of the         Glimstedt                   Partners Ltd.
Transport LLP                 Associates                   Republic of Belarus
                                                                                        Sergei Makarchuk            Gregory Verinskij
Maaria Ashraf                 Jamilur Reza Choudhury       Dmitry Arkhipenko                                        Minsk City Center for
                                                                                        CHSH Cerha Hempel
Hatim S. Zu’bi & Partners     BRAC University              Revera Consulting Group      Spiegelfeld Hlawati         Engineering Services
Michael Durgavich             Ahmed Zaker Chowdhury        Andrey Bartashevich          Mikalai Markounik           Igor Verkhovodko
ASAR Al Ruwayeh &             Dr. Kamal Hossain &          INSTAR Logistics             Vlasova Mikhel & Partners   Businessconsult Law Firm
Partners                      Associates
                                                           Alexander Botian             Dmitry Matveyev             Khmelnitskiy Vitaliy
Elham Hassan                  Badrud Doulah                Borovtsov & Salei Law                                    Revera Consulting Group
                                                                                        Law Group Argument
PricewaterhouseCoopers        Doulah & Doulah              Offices
                                                                                        Konstantin Mikhel           Maria Yurieva
                                                                                        Vlasova Mikhel & Partners   Sorainen & Partners FLLC
                                                                                                                   ACKNOWLEDGMENTS         211
Ekaterina Zabello           Philippe Massart            Carlton Young                 B H U TA N                   Julio César Landívar
Vlasova Mikhel & Partners   Sibelga                     Young’s Engineering                                        Guevara & Gutiérrez S.C.
                                                        Consultancy Ltd.              Tashi Chenzom
Darya Zhuk                  Dominique Mougenot                                        Ministry of Labor &          César Lora Moretto
Bernotas & Dominas          Commercial Court Mons       Philip Zuniga                 Human Resources              PricewaterhouseCoopers
Glimstedt                                               Barrister & Attorney-
                            Didier Muraille             at-Law                        Kincho Dorjee                Daniel Mariaca
Maxim Znak                  National Bank of Belgium                                  Leko Packers                 Criales, Urcullo &
Law Firm Jurznak, LLC                                   BENIN                                                      Antezana
                            Sabrina Otten                                             Ugyen Dorji
                            PricewaterhouseCoopers                                                                 Ariel Morales Vasquez
BELGIUM                                                 Safia Abdoulaye               Thimphu City Co.
                                                                                                                   C.R. & F. Rojas, member of
                            Tim Roelans                 Cabinet d’Avocats             Sonam Gyeltshen              Lex Mundi
Hubert André-Dumont         ELEGIS
McGuire Woods LLP                                       Diaby Aboubakar               Bhutan Power
                                                                                      Corporation Ltd.             Jaime Muñoz-Reyes G.
                            Frédéric Souchon            BCEAO                                                      Corporative Law Bolivia
Jan Bael                    PricewaterhouseCoopers
                                                        Agathe Affougnon Ago          Mr Kunzang                   Consultores Asociados
Notariskantoor Jan Bael -
Ilse De Brauwere            William Timmermans          Cabinet Agathe Affougnon      Ministry of Finance
                                                                                                                   Pablo Ordonez
                            Altius                      Ago                           Game Tshering                Ayoroa & Ordonez
Herlinde Baert
Notariskantoor Jan Bael -   Jan Van Celst               Saïdou Agbantou               Construction Assocation
                                                                                      of Bhutan                    Alejandro Peláez Kay
Ilse De Brauwere            DLA Piper UK LLP            Cabinet d’Avocats                                          Indacochea & Asociados
Erik Bomans                 Suzy Vande Wiele            Sybel Akuesson                Sonam Tshering
                                                                                      Ministry of Finance          Mariana Pereira Nava
Deminor International       Loyens & Loeff              Cabinet Fiduciaire                                         Indacochea & Asociados
SCRL                                                    d’Afrique                     Sonam Wangchuk
                            Sybille Vandenberghe                                                                   Oscar Antonio Plaza Ponte
Charlotte Boumal            PricewaterhouseCoopers      Rafikou Alabi                 Ministry of Finance
                                                                                                                   Entidad De Servicios De
Altius                                                  Cabinet Maître Alabi          Tshering Wangchuk            Información Enserbic S.A.
                            Grégory Vandenbussche
Ellen Carmeliet             AREN, architects and        Dieu-Donné Mamert Assogba     Royal Court of Justice
                                                                                                                   Julio Quintanilla Quiroga
Stibbe                      engineers sprl              Cabinet Maître Adjai          Sonam P. Wangdi              Quintanilla, Soria &
Pol Cools                   Marie-Noëlle Vanderhoven    Jacques Moïse Atchade         Ministry of Economic         Nishizawa Soc. Civ
McGuire Woods LLP           PricewaterhouseCoopers      Cabinet de Maitre Atchade     Affairs
                                                                                                                   Diego Rojas
Adriaan Dauwe               Tom Vantroyen               Charles Badou                 Tashi Yezer                  C.R. & F. Rojas, member of
Altius                      Altius                      Cabinet d’Avocat Charles      Royal Securities Exchange    Lex Mundi
                                                        Badou                         of Bhutan Ltd.
Arnaud Dawans               Reinout Vleugels                                                                       Fernando Rojas
Lucid - Lab for User        Squire, Sanders & Dempsey   Bienvenu Koffi Bedie          B OL I V IA                  C.R. & F. Rojas, member of
Cognition and Innovative    LLP                         Cabinet d’Avocats                                          Lex Mundi
Design                                                                                Fernando Aguirre             Patricio Rojas
                            Johan Vonckers              Godefroy Chekete              Bufete Aguirre Soc. Civ.
Kris De Schutter            McGuire Woods LLP           Societe Beninoise D’Energie                                C.R. & F. Rojas, member of
Loyens & Loeff                                          Electrique (SBEE)             Ignacio Aguirre              Lex Mundi
                            Katrien Vorlat                                            Bufete Aguirre Soc. Civ.
Didier De Vliegher                                      Alice Codjia-Sohouenou                                     Esteban Salazar-Machicado
NautaDutilh                                             Attorney-at-Law               Carolina Aguirre Urioste     Salazar, Salazar &
                            Bram Vuylsteke                                            Bufete Aguirre Soc. Civ.     Asociados, Soc. Civ.
Olivier Debray              Notary Bram Vuylsteke       Marc Da Costa
                                                                                      Christian Amestegui          Sergio Salazar-Machicado
Claeys & Engels, member                                 Service des Affaires
of Ius Laboris              Christian Willems           Domaniales                    Asesores Legales CP          Salazar, Salazar &
                            Loyens & Loeff                                                                         Asociados, Soc. Civ.
Amaury Della Faille                                     Johannès Dagnon               Daniela Aragones Cortez
                            Dirk Wouters                                                                           Rodolpho Raul Sanjines
PricewaterhouseCoopers                                  Groupe Helios Afrique         Sanjinés & Asociados Soc.    Elizagoyen
                            WVM-Bedrijfsrevisoren                                     Civ. Abogados
Jean-Michel Detry           BVBA, member of Russell     Aline Dossou-Yovo                                          Sanjinés & Asociados Soc.
DLA Piper UK LLP            Bedford International       Cabinet d’Avocats             Eduardo Aramayo              Civ. Abogados
                                                                                      PricewaterhouseCoopers       Maria Kim Shin
Frank Dierckx                                           Henri Fadonougbo
                            BELIZE                                                    Raúl A. Baldivia             Würth Kim Costa du Rels
PricewaterhouseCoopers                                  Tribunal de Premiere
                            Emil Arguelles              Instance de Cotonou           Baldivia Unzaga &            Edmond Tondu
David DuPont                                                                          Asociados
Ashurst                     Arguelles & Company LLC     Guy Médard Agbo Fayemi                                     Bolivian Intermodal
                            John Avery                  Cabinet d’Architecture        Adrián Barrenechea           Container
Aline Etienne                                           ARCADE International          Criales, Urcullo &
NautaDutilh                 Public Utilities                                                                       A. Mauricio Torrico Galindo
                            Commission                                                Antezana
                                                        Carine Hounkponou                                          Quintanilla, Soria &
Jean Pierre Fierens                                     Cabinet d’Avocats             Alexandra Blanco             Nishizawa Soc. Civ
Stibbe                      Sherman Ferguson
                            Belize Electricity Ltd.                                   Guevara & Gutiérrez S.C.     Javier Urcullo
                                                        Yacouba Konate
Pierrette Fraisse                                       France Transfo                Jose A. Criales              Criales, Urcullo &
SPF Finances - AGDP         Rodolfo Gutierrez
                                                                                      Criales, Urcullo &           Antezana
                            Belize Electricity Ltd.     Olagnika Salam
Conny Grenson                                                                         Antezana                     Jaime Urcullo Reyes
                            Russell Longsworth          Office Notarial Olagnika
Eubelius Attorneys                                                                    Petronila Gismondi           Criales, Urcullo &
                            Caribbean Shipping          Adegbindin Saliou                                          Antezana
Kurt Grillet                Agencies Ltd.                                             Consultora “Gismondi” -
Altius                                                  Hauvy Séka Mathieu            Contable Tributario          Roberto Viscafé
                            Reynaldo F. Magana          FIDAFRICA /
Sandrine Hirsch                                                                       Primitivo Gutiérrez          PricewaterhouseCoopers
                            Frontier International      PricewaterhouseCoopers
Simont Braun                Business Services Ltd.                                    Guevara & Gutiérrez S.C.     Mauricio Zambrana Cuéllar
                                                        Nelly Tagnon Gambor           Enrique F. Hurtado           Infocred - Servicio de
Thibaut Hollanders          Tania Moody                 Cabinet Fiduciaire            Superintencia de Bancos y    Informacion Crediticia
DLA Piper UK LLP            Barrow & Williams           d’Afrique                                                  BIC s.a.
                                                                                      Entidades Financieras
Erika Leenknecht            Jose Moreno                 Dominique Taty                Jaime M. Jiménez Alvarez     B O SN IA A N D
Eubelius Attorneys          Belize Electricity Ltd.     FIDAFRICA /                   Medidas Electricas (Jaime    H E R Z E G OV I NA
Stephan Legein              Patricia Rodriguez          PricewaterhouseCoopers        Jiménez Alvarez)
Federal Public Service      Belize Companies Registry   Jean-Bosco Todjinou           Paola Justiniano Arias       Aida Ajanović
Finance                     Ltd.                        ECOPLAN sarl                                               IKRP Rokas & Partners
                                                                                      Sanjinés & Asociados Soc.
Luc Legon                   Dawn Sampson                Emmanuel Yehouessi            Civ. Abogados                Dunja Arnaut
PricewaterhouseCoopers      Belize Electricity Ltd.     BCEAO                         Mario Kempff                 Law Office Spaho
Axel Maeterlinck            Saidi Vaccaro               Brice Zinsindohoue            C.R. & F. Rojas, member of   Dario Biščević
Simont Braun                Arguelles & Company LLC     Cabinet d’Avocats             Lex Mundi                    DB Schenker
212     DOING BUSINESS 2011

Mubera Brković                Finola McMahon                Adriano Borges                 Joao Paulo F.A. Fagundes       Adriana Sforcini Lavrik Esper
PricewaterhouseCoopers        Osei-Ofei Swabi & Co.         De Vivo, Whitaker, Castro      Rayes, Fagundes & Oliveira     Amaral Gurgel Fischer &
                                                            e Gonçalves Advogados          Ramos Advogados                Forster Advogados
Peter Burnie                  Diniar Minwalla
PricewaterhouseCoopers        PricewaterhouseCoopers        Sergio Bronstein               Vanessa Felício                Fernando Loeser
                                                            Veirano Advogados Sao          Veirano Advogados Sao          Loeser e Portela
Vianja Dizdarević             Mmatshipi Motsepe             Paulo                          Paulo                          Advogados
Branko Mari Law Office        Manica Africa Pty. Ltd.
                                                            Clarissa Abrahão Bruzzi        Thomas Benes Felsberg          Marina Maccabelli
Dragan Draca                  Jack Allan Mutua              Noronha Advogados              Felsberg, Pedretti,            Demarest e Almeida
PricewaterhouseCoopers        Tectura International                                        Mannrich e Aidar               Advogados
                              Botswana                      Júlio César Bueno              Advogados e Consultores
Ezmana Hadziavdić                                           Pinheiro Neto Advogados                                       Newton N.T. Machado
Branko Marić Law Office       Buhlebenkosi Ncube                                           Legais
                                                                                                                          Rayes, Fagundes & Oliveira
                              Luke & Associates             Paulo Campana                  Alexsander Fernandes de        Ramos Advogados
Senada Havić Hrenovica                                      Felsberg, Pedretti,
                              Kwadwo Osei-Ofei                                             Andrade
LRC Credit Bureau                                           Mannrich e Aidar                                              Pedro Maciel
                              Osei-Ofei Swabi & Co.                                        Duarte Garcia, Caselli
Merima Hodžić                                               Advogados e Consultores        Guimarães e Terra              Veirano Advogados Sao
Law Office Spaho              Butler Phirie                 Legais                         Advogados                      Paulo
                              PricewaterhouseCoopers        Ana Paula Carvalho             Josney Ferraz                  Viviane Maria Barbosa da
Ismeta Huremović
                              Claudio Rossi                 Noronha Advogados              Units Auditores                Silva
Land Registry Office of
the Sarajevo Municipal        Sharps Electrical (Pty)                                      Independentes                  Machado, Meyer, Sendacz
                                                            Eduardo Castro                                                e Opice
Court                         Ltd.                          Machado Meyer Sendacz          Silvia Fiszman
Amra Isic                     Daniel Swabi                  e Opice Advogados              Machado, Meyer, Sendacz        André Marques
Branko Marić Law Office       Osei-Ofei Swabi & Co.         Advagados                      e Opice                        Pinheiro Neto Advogados

Muhidin Karšić                                              Flávia Coelho Warde            Álvaro Luis Fleury Malheiros   Georges Louis Martens Filho
                              BRAZIL                        Demarest e Almeida             Fleury Malheiros,              De Vivo, Whitaker, Castro
Law Office of Emir
Kovačević                                                   Advogados                      Gasparini, De Cresci           e Gonçalves Advogados
                              Antonio Aires
                                                            Gilberto Deon Corrêa Junior    e Nogueira de Lima             Fernando Martines Vieira
Emmanuel Koenig               Demarest e Almeida                                           Advogados
PricewaterhouseCoopers        Advogados                     Veirano Advogados Porto                                       Noronha Advogados
                                                            Alegre                         Susan Christina Forster
Tom Kyriakopoulos             Leonardo Gutierrez Alves                                                                    Thiago Martins
                                                            Sidinei Corrêa Marques         Amaral Gurgel Fischer &        Araújo e Policastro
Kelemenis & Co.               Guerra e Batista                                             Forster Advogados
                              Advogados                     Banco Central do Brasil                                       Advogados
Branko Marić                                                                               Luís Franciozi
                              Natalia Alves                 Mirella da Costa Andreola de                                  Laura Massetto Meyer
Branko Marić Law Office                                     Almeida                        Pinheiro Neto Advogados
                              Demarest e Almeida                                                                          Pinheiro Guimarães
Zoran Micevic                 Advogados                     Noronha Advogados              Florencia Ortiz Freuler        Advogados
Edisa Peštek                  Antonio Amendola              Anderson Bispo da Silva        Machado, Meyer, Sendacz        Rodrigo Matos
Independent Lawyer                                          Guerra e Batista               e Opice                        MBM Brasil Ltda
                              Felsberg, Pedretti,
                              Mannrich e Aidar              Advogados                      Rafael Frota
Đorđe Racković                                                                                                            Eduardo Augusto Mattar
                              Advogados e Consultores       Adriana Daiuto                 Vitor Costa Advogados
Central Bank of Bosnia        Legais                                                                                      Pinheiro Guimarães
and Herzegovina                                             Demarest e Almeida             Rafael Gagliardi               Advogados
                              Lucia Aragao                  Advogados                      Demarest e Almeida
Alma Ramezić                                                                                                              Felipe Oliveira Mavignier
                              Veirano Advogados Sao         Cleber Dar Rovere Peluzo       Advogados
PricewaterhouseCoopers        Paulo                                                                                       Fleury Malheiros,
                                                            Abreu                          Caio Gargione Habice Prado     Gasparini, De Cresci
Adela Rizvić                  Mariana Aranha                Cunha Oricchio Ricca                                          e Nogueira de Lima
Lawyers’ office Bojana                                                                     Machado Meyer Sendacz e
                              Machado, Meyer, Sendacz e     Lopes Advogados                Opice Advogados                Advogados
Tkalčić - Djulić, Olodar      Opice Advagados
Prebanić, Adela Rizvić &                                    Bruno Henrique de Aguiar       Thiago Giantomassi Medeiros    Thiago Medaglia
Arela Jusufbašić - Goloman    Pedro Vitor Araujo da Costa   Rayes, Fagundes & Oliveira     Demarest e Almeida             Felsberg, Pedretti,
                              Vitor Costa Advogados         Ramos Advogados                Advogados                      Mannrich e Aidar
Selma Šabanić                                                                                                             Advogados e Consultores
IKRP Rokas & Partners         Fernanda Azevedo              Anderson Rivas de Almeida      Michelle Giraldi Lacerda       Legais
                              Rayes, Fagundes & Oliveira    Guerra e Batista               PricewaterhouseCoopers
Adina Salkanović                                            Advogados                                                     Denise Medeiros
                              Ramos Advogados
Mehmed Spaho                                                                               Lara Gomes Dias                Noronha Advogados
                              Bruno Balduccini              Sólon de Almeida Cunha         Machado, Meyer, Sendacz
Law Office Spaho                                            Machado, Meyer, Sendacz e                                     Marianne Mendes Webber
                              Pinheiro Neto Advogados                                      e Opice
                                                            Opice Advagados                                               Noronha Advogados
B OT S WA NA                  Priscyla Barbosa                                             Rodrigo Gomes Maia
                              Veirano Advogados Sao         Aldo de Cresci Neto            Noronha Advogados              Cássio Mesquita Barros
John Carr-Hartley             Paulo                         Fleury Malheiros,                                             Mesquita Barros
Armstrongs Attorneys                                        Gasparini, De Cresci           Adriana Grizante de Almeida    Advogados, member of Ius
                              Juliana Bastianello Baldin    e Nogueira de Lima             PricewaterhouseCoopers         Laboris
Ofentse Chifedi               Machado, Meyer, Sendacz e     Advogados
Hoya Removals & Freight       Opice Advagados                                              Eduardo Ferraz Guerra          Gustavo Morel
                                                            Edilson De Morais              Guerra e Batista               Veirano Advogados Sao
Yvonne K. Chilume             Guilherme Bertolini           Serasa S.A.                    Advogados                      Paulo
Chilume & Company             Fernandes dos Santos
                              Fleury Malheiros,             Nadia Demoliner Lacerda        Enrique Hadad                  Renata Morelli
Diba M. Diba                                                Mesquita Barros                Loeser e Portela               Rayes, Fagundes & Oliveira
                              Gasparini, De Cresci
Minchin & Kelly               e Nogueira de Lima            Advogados, member of Ius       Advogados                      Ramos Advogados
Edward W. Fasholé-Luke II     Advogados                     Laboris
                                                                                           Carlos Alberto Iacia           Thaís Moretz Sohn Fernandes
Luke & Associates             Bernardo Bessa                Felipe Di Marzo Trezza         PricewaterhouseCoopers         APEXBRASIL
Vincent Galeromeloe           Felsberg, Pedretti,           Fleury Malheiros,
                                                            Gasparini, De Cresci           Roberta Ibanez                 Marianna Morselli
TransUnion ITC                Mannrich e Aidar
                              Advogados e Consultores       e Nogueira de Lima             Pinheiro Guimarães             Pinheiro Neto Advogados
Laknath Jayawickrama          Legais                        Advogados                      Advogados
                                                                                                                          Luana Murinelli Bastos
PricewaterhouseCoopers                                      Ubajara Arcas Dias             Marcelo Inglez de Souza        Machado, Meyer, Sendacz
                              Camila Biral
Akheel Jinabhai               Demarest e Almeida            Fleury Malheiros,              Demarest e Almeida             e Opice
Akheel Jinabhai &             Advogados                     Gasparini, De Cresci           Advogados
                                                                                                                          Paulo Nasser
Associates                                                  e Nogueira de Lima             Eduardo Takemi Kataoka         Demarest e Almeida
                              Richard Blanchet              Advogados
Laurence Khupe                Loeser e Portela                                             Castro, Barros, Sobral,        Advogados
Collins Newman & Co.          Advogados                     José Ricardo dos Santos Luz    Gomes Advogados
                                                                                                                          Jorge Nemr
                                                            Júnior                         José Paulo Lago Alves
Sylvester Lekone              Adriano Boni De Souza                                                                       Leite, Tosto e Barros
                                                            Duarte Garcia, Caselli         Pequeno
Manica Africa Pty. Ltd.       Noronha Advogados             Guimarães e Terra              Noronha Advogados
                                                                                                                       ACKNOWLEDGMENTS         213
Walter Nimir                   Carolina Schreier               Colin Ong                   Angel Kalaidjiev            Georgi Tzvetkov
De Vivo, Whitaker, Castro      KLA-Koury Lopes                 Dr. Colin Ong Legal         Kalaidjiev, Georgiev &      Djingov, Gouginski,
e Gonçalves Advogados          Advogados                       Services                    Minchev                     Kyutchukov & Velichkov
Felipe Oliveira                Ingrid Schwarz R. de            See Tiat Quek               Yavor Kambourov             Maria Urmanova
Veirano Advogados Porto        Mendonça                        PricewaterhouseCoopers      Kambourov & Partners        Landwell & Associés -
Alegre                         Noronha Advogados                                                                       PricewaterhouseCoopers
                                                               David Sandison              Hristina Kirilova           Legal Services
Andrea Oricchio Kirsh          Raissa Simões Tavares de Melo   PricewaterhouseCoopers      Kambourov & Partners
Cunha Oricchio Ricca           Demarest e Almeida                                                                      Kamena Valcheva
Lopes Advogados                Advogados                       Michelle Sim                Lilia Kisseva               Tsvetkova, Bebov and Co.
                                                               Ernst & Young               Djingov, Gouginski,
Adriana Pallis Romano          Keila Fonseca Soares                                        Kyutchukov & Velichkov      Miroslav Varnaliev
Machado, Meyer, Sendacz        Noronha Advogados               Martin Sinnung Jr.                                      Unimasters Logistics Plc.
e Opice                                                        Brunei Tansporting          Donko Kolev
                               Walter Stuber                   Company Kg Kiulap           Partner Bulgaria Ltd.       Venzi Vassilev
Andre Pan                      Walter Stuber Consultoria                                                               Rex Consulting Ltd,
Consult Group, member          Juridica                        Shazali Sulaiman            Nikolay Kolev               member of Russell Bedford
of Russell Bedford                                             KPMG                        Borislav Boyanov & Co.      International
International                  Claudio Taveira
                               Pinheiro Neto Advogados         Joanita Zain                Ilya Komarevsky             Kalina Vitkovska
Rafael Passaro                                                 The Brunei Economic         Tsvetkova, Bebov and Co.    Economou International
Machado, Meyer, Sendacz        Milena Tesser                   Development Board                                       Shipping Agency Limited
                               Rayes, Fagundes & Oliveira                                  Boika Komsulova
e Opice                                                                                    PricewaterhouseCoopers
                               Ramos Advogados                 BU L G A R IA                                           Vessela Tcherneva Yankova
Fabio Luis Pereira Barboza                                                                 Stephan Kyutchukov          V Consulting Bulgaria
Cunha Oricchio Ricca           Marcos Tiraboschi               Svetlin Adrianov
                               Veirano Advogados Sao                                       Djingov, Gouginski,
Lopes Advogados                                                Penkov, Markov & Partners   Kyutchukov & Velichkov      BU R K I NA FAS O
Monica Pinheiro dos Anjos                                      Andrey Aleksandrov          Polina Marinova             Diaby Aboubakar
Planeta Brasil                 Carlos Tortelli
                                                               Kambourov & Partners        Landwell & Associés -       BCEAO
Consultancy                    Consult Group, member
                               of Russell Bedford              Borislav Atanasov           PricewaterhouseCoopers
                                                                                           Legal Services              Bernard Bamouni
Laércio Pinto                  International                   Djingov, Gouginski,                                     SINCAT
Serasa S.A.                                                    Kyutchukov & Velichkov      Ivan Markov
                               Paulo Trani Mello                                                                       Fortune Bicaba
Andréa Pitthan Françolin       Noronha Advogados               Svetlana Balabanova         Penkov, Markov & Partners
                                                                                                                       Etude de Maitre Fortune
De Vivo, Whitaker, Castro                                      TravelInn Ltd.              Vladimir Natchev            Bicaba
e Gonçalves Advogados          Luiz Fernando Valente De
                               Paiva                           Lilia Banakieva             Arsov Natchev Ganeva
                                                                                                                       Flora Josiane Bila
Durval Portela                 Pinheiro Neto Advogados         Penkov, Markov & Partners   Yordan Naydenov             Cabinet Yaguibou &
Loeser e Portela                                                                           Borislav Boyanov & Co.      Yanogo
Advogados                      Juliana Vasconcelos             Nikolay Bandakov
                               APEXBRASIL                      Kambourov & Partners        Neli Nedkova                Aimé Bonkoungou
Rodrigo Eduardo Pricoli
                               José Wahle                      Kalin Bonev                 Wolf Theiss                 SONABEL
Rayes, Fagundes & Oliveira
Ramos Advogados                Veirano Advogados Sao           Landwell & Associés -       Darina Oresharova           Dieudonne Bonkoungou
                               Paulo                           PricewaterhouseCoopers      Experian Bulgaria EAD       Cabinet Ouedraogo &
Daniela Prieto                                                 Legal Services
                               Eduardo Guimarães                                                                       Bonkoungou
Veirano Advogados Sao                                                                      Yulia Peeva
Paulo                          Wanderley                       Nikolai Bozhilov                                        Bobson Coulibaly
                                                                                           Rex Consulting Ltd.,
                               Veirano Advogados Sao           Unimasters Logistics Plc.   member of Russell Bedford   Cabinet d’Avocats
Fernanda Rabelo                Paulo
                                                               Maria Danailova             International               Barthélemy Kere
Pinheiro Guimarães
Advogados                      Celso Xavier                    Wolf Theiss                 Lilia Pencheva              Denis Dawende
                               Demarest e Almeida                                          Experian Bulgaria EAD       Office Notarial Me Jean
Luiz Gustavo Ramos             Advogados                       George Dimitrov
                                                               Dimitrov, Petrov & Co.                                  Celestin Zoure
Rayes, Fagundes & Oliveira                                                                 Miglena Peneva
Ramos Advogados                Marcos Yanaka                                                                           Jean-Claude Gnamien
                                                               Kristina Dimitrova          Georgiev, Todorov & Co.
                               MBM Brasil Ltda                                                                         FIDAFRICA /
Domingos Fernando Refinetti                                    Landwell & Associés -       Veselka Petrova             PricewaterhouseCoopers
Machado, Meyer, Sendacz        B RU N E I                      PricewaterhouseCoopers      Tsvetkova, Bebov and Co.
e Opice                        DA RU S S A L A M               Legal Services                                          Fulgence Habiyaremye
                                                                                           Martin Plamenov Stanchev    Cabinet d’Avocats
Lukas Matthias Rhomberg                                        Vesselin Dinkov             Dobrev, Kinkin &
                               Danny Chua                      Landwell & Associés -                                   Barthélemy Kere
De Vivo, Whitaker, Castro                                                                  Lyutskanov
e Gonçalves Advogados          Brunei Transporting             PricewaterhouseCoopers                                  Barthélémy Kere
                               Company                         Legal Services              Gergana Popova
Jose Ribeiro do Pardo Junior                                                                                           Cabinet d’Avocats
                               Cynthia Kong                                                Georgiev, Todorov & Co.     Barthélemy Kere
Machado, Meyer, Sendacz                                        Silvia Dulevska
e Opice                        Widdows Kong &                  Bulgarian National Bank     Alexander Rangelov          Gilbert Kibtonre
                               Associates                                                  PricewaterhouseCoopers
Eliane Ribeiro Gago                                            Anastas Georgiev                                        CEFAC
                               Kevin Lee                       Registry Agency of          Elina Ruseva
Duarte Garcia, Caselli                                                                                                 Clarisse Kienou
Guimarães e Terra              Wisma Management                Bulgaria                    Penkov, Markov & Partners   Direction générale des
Advogados                      Kin Chee Lee                    Georgy Georgiev             Roman Stoyanov              impots
Guilherme Rizzo Amaral         Lee Corporatehouse              Landwell & Associés -       Penkov, Markov & Partners   Vincent Armand Kobiane
Veirano Advogados Porto        Associates                      PricewaterhouseCoopers
                                                                                           Margarita Stoyanova         ARDI Architectes
Alegre                         Lennon Lee                      Legal Services                                          Conseils
                                                                                           Kambourov & Partners
Cezar Roedel                   PricewaterhouseCoopers          Velislava Georgieva                                     Eddie Komboïgo
                                                               Economou International      Laura Thomas
Halley do Brasil               Yew Choh Lee                                                                            Komboïgo & Assocíes
                                                               Shipping Agency Limited     LM Legal Services Ltd.
Lia Roston                     Y.C. Lee & Lee Advocates &                                                              Colette Lefebvre
                               Solicitors                      Marieta Getcheva            Kaloyan Todorov
Rayes, Fagundes & Oliveira                                                                                             Inspection du Travail
Ramos Advogados                                                PricewaterhouseCoopers      Wolf Theiss
                               Siew Yen Lim
                                                                                           Svilen Todorov              Frédéric O. Lompo
José Samurai Saiani            The Judicial Department         Matea Gospodinova
                               Brunei                                                      Todorov & Doykova Law       Etude Maître Lompo
Machado, Meyer, Sendacz                                        Djingov, Gouginski,
e Opice                                                        Kyutchukov & Velichkov      Firm                        N. Henri Ouedraogo
                               Teck Guan Lim
                               Ernst & Young                                               Nona Todorova               Ministere des Finances et
Bruno Sanchez Belo                                             Ralitsa Gougleva                                        du Budget
Noronha Advogados                                              Djingov, Gouginski,         Experian Bulgaria EAD
                               Chris Loh
                                                               Kyutchukov & Velichkov      Lily Trifonova              Ousmane Honore Ouedraogo
Joana Scarpa                   PricewaterhouseCoopers
                                                                                           Rex Consulting Ltd.,        Maison de l’entreprise du
Veirano Advogados Sao          Naimah Md Ali                   Katerina Gramatikova                                    Burkina Faso
Paulo                                                          Dobrev, Kinkin &            member of Russell Bedford
                               Attorney General’s                                          International
                               Chambers                        Lyutskanov
214     DOING BUSINESS 2011

Pascal Ouedraogo              Lambert Nigarura          Vichet Phang              Isidore Biyiha               Augustin Yves Mbock Keked
Cabinet d’Avocats             Mkono & Co Advocates      B.N.G. - Advocates &      Guichet Unique des           Cadire
Barthélemy Kere                                         Solicitors                Opérations du Commerce
                              Gustave Niyonzima                                   Extérieur-Gie                Rosine Adèle Mekeu Sonfack
Alain Serge Paré              Mkono & Co Advocates      Ham Phea                                               Nimba Conseil SARL
Cabinet Yaguibou &                                      Ham Phea Law Office       Hiol Bonheur
Yanogo                        Alain Niyubahwe                                     Cabinet SFR                  Patrick Menyeng Manga
                              Financial and Private     Thea Pheng                                             Cabinet d’Avocats Abeng
Marie Jeanne Saba             sectors development       B.N.G. - Advocates &      Miafo Bonny Bonn             Roland
Direction Génerale des        Project                   Solicitors                Bonnybonn Enterprises
Impôts                                                                                                         Ingrid Martinette Mezang
                              Antoine Ntisigana         Saray Phomra              David Boyo                   Mvom
Hermann Lambert Sanon         SODETRA Ltd.              B.N.G. - Advocates &      Boyo & Patimark LLP          Nimba Conseil SARL
Groupe Hage                                             Solicitors
                              Happy Ntwari                                        Oscar D’Estaing Deffosso     Jules Minamo
Moussa Sawadogo               Mkono & Co Advocates      Allen Prak                FIDAFRICA /                  Karvan Finance
Direction du Cadastre                                   B.N.G. - Advocates &      PricewaterhouseCoopers
                              Gilbert L.P. Nyatanyi     Solicitors                                             A.D. Monkam
Moussa Sogodogo               Mkono & Co Advocates                                Anne Marie Diboundje         Etude de notaire Wo’o
Cabinet Ledoux Seina                                    Kuntheapini Saing         Njocke
                              Déogratias Nzemba         Arbitration Council       Cabinet Ekobo                Jacqueline Moussinga Bapes
Hyppolite Tapsoba             Attorney-at-Law           Foundation                                             Etude Me Jacqueline
Tribunal d’Instance de                                                            Paul Marie Djamen            Moussinga
Ouagadougou                   Prosper Ringuyeneza       Muny Samreth              BICEC
                              Architecture et           PricewaterhouseCoopers                                 Valerie Moussombo
Dominique Taty                Construction (A.C.)                                 Auŕelien Djengue Kotte       Cabinet Maître Marie
FIDAFRICA /                                             Chanthy Sin               Cabinet Ekobo                Andrée NGWE
PricewaterhouseCoopers        Willy Rubeya              Linex
                              Rubeya & Co - Advocates                             Laurent Dongmo               Henri Moutalen
Moussa Traore                                           Lor Sok                   Jing & Partners              FIDAFRICA /
Direction générale des        Benjamin Rufagari         Arbitration Council                                    PricewaterhouseCoopers
impots                        Deloitte                  Foundation                Régine Dooh Collins
                                                                                                               Jean Jacques Mpanjo Lobe
Fousséni Traoré               Fabien Segatwa            Suy Sokha                 Annette Ebelle
                                                                                                               MCA Audit & Conseil
FIDAFRICA /                   Etude Me Segatwa          HR Inc. (Cambodia) Co.,   Cadire
PricewaterhouseCoopers                                  Ltd.                                                   Aimé Ndock Len
                              Gabriel Sinarinzi                                   Marie Marceline Enganalim
                                                                                                               M & N Law Firm, cabinet
Yacouba Traoré                Cabinet Me Gabriel        Sorphea Sou               Etude Me Enganalim           d’avocats
Commune de Ouagadougou        Sinarinzi                 Arbitration Council       Marceline
                                                        Foundation                                             Marcelin Yoyo Ndoum
Laurent Traore Sy             Audace Sunzu                                        Pascal Enpe
                                                                                                               Etude de notaire Wo’o
ONEA                          REGIDESO-Burundi          Vuthy Sreng               Lucas Florent Essomba
                                                        PricewaterhouseCoopers                                 Isidore Baudouin Ndzana
Bouba Yaguibou                Egide Uwimana                                       Cabinet Essomba &
                                                                                  Associés                     FIDAFRICA/
SCPA Yaguibou & Yanogo        Tribunal du Travail de    Ousaphea Suos                                          PricewaterhouseCoopers
                              Bujumbura                 Acleda Bank Plc.          Badjeck Esther
Emmanuel Yehouessi                                                                                             Félix Faustin Ngoh
                                                                                  Freelance Lawyer
BCEAO                         C A M B ODIA              David Symansky                                         Cabinet d’Avocats Henri
                                                        HR Inc. (Cambodia) Co.,   Marie-Claude Etoke           Job
Rahmatou Zongo                Kosal Chan                Ltd.
Cabinet Yaguibou &                                                                Mbu Etonga                   Ephraim Ngwafor
                              Acleda Bank Plc.          Michael Tan
Yanogo                                                                            Ngwafor & Partners           Ngwafor & Partners
                              Rithy Chey                RAF International
Ousmane Prosper Zoungrana                               Forwarding (Cambodia)     Fankam Gaelle Laure          Marie-Andrée Ngwe
                              B.N.G. - Advocates &
Tribunal de Grande            Solicitors                Inc.                      Cabinet SFR                  Cabinet Maître Marie
Instance de Ouagadougou                                                                                        Andrée NGWE
                              Charya Chum               Rathvisal Thara           Hervé Guiffo
Jean Celéstin Zoure                                     B.N.G. - Advocates &      Damco Cameroun SA            Patrice Guy Njoya
                              Arbitration Council
Office Notarial Me Jean       Foundation                Solicitors                                             Cabinet Maître Marie
Celestin Zoure                                                                    Caroline Idrissou-Belingar   Andrée NGWE
                              Naryth Hem Hour           Janvibol Tip              BEAC
                                                                                                               Jacques Nyemb
BU RU N DI                    B.N.G. - Advocates &      Tip & Partners            Samuel Iyug Iyug
                              Solicitors                                                                       Cabinet Nyemb
                                                        Sinath Un                 Groupement des
Joseph Bahizi                                                                     Entreprises de Fret et       Olivier Priso
Banque de la République       Phalla Im                 DFDL Mekong Law Group
                              Sciaroni & Associates                               Messagerie du Cameroun       Ville de Douala
du Burundi                                                                                                     Communauté Urbaine de
                                                        C A M E RO ON             Angoh Angoh Jacob
Sylvestre Banzubaze           Visal Iv                                                                         Douala
                              Electricite du Cambodge                             Legal Power Law Firm
Avocat au barreau du                                    Roland Abeng                                           Nisrine Senoussi
Burundi                       Chhorpornpisey Keo        Cabinet d’Avocats Abeng   Paul T. Jing                 FIDAFRICA /
                              Acleda Bank Plc.          Roland                    Jing & Partners              PricewaterhouseCoopers
Jean De Dieu Basabakwinshi
IMATCO                        Vicheka Lay               Pierre Aloma              Henri Pierre Job             Hakilas Paul Tchagna
                              B.N.G. - Advocates &      Guichet Unique des        Cabinet d’Avocats Henri      FIDAFRICA /
Cyprien Bigirimana                                      Operations du Commerce    Job
Tribunal de Grande            Solicitors                                                                       PricewaterhouseCoopers
Instance de Gitega            Michael Liam Garvey                                 Etoke Joël                   Nadine Tinen Tchangoum
                                                        Gilbert Awah Bongam                                    FIDAFRICA /
Ange Gakundwakazi             BNG Legal                                           Serge Jokung
                                                        Achu and Fon-Ndikum Law                                PricewaterhouseCoopers
Deloitte                      Jean Loi                  Firm                      Cabinet Maître Marie
                                                                                  Andrée NGWE                  Duga Titanji
Gerard Handika                PricewaterhouseCoopers    Feh Henry Baaboh
Deloitte                                                                          Serge Albert Jokung          Duga & Co. Law Firm
                              Alexander May             Henry, Samuelson & Co.
                                                                                  Cabinet Maître Marie         Chrétien Toudjui
Dominik Kohlhagen             DFDL Mekong Law Group     Esther Badjeck            Andrée NGWE
Institute of Development                                                                                       Afrique Audit Conseil
                              Long Mom                  Andritz Vatech Hydro      Julienne Kengue Piam         Baker Tilly
Policy and Management         RAF International
(IOB), University of                                    Caroline BARLA            Nimba Conseil SARL           Eliane Yomsi
                              Forwarding (Cambodia)
Antwerp                       Inc.                      CeB CRéA                  Jean Aime Kounga             Karvan Finance
Ildephonse Nahimana           Kaing MoniKa              Thomas Didier Remy        Cabinet d’Avocats Abeng
Banque de la République                                 Batoumboug                Roland                       C A NA DA
                              The Garment
du Burundi                    Manufacturers             Cadire                    Sarah Limunga                Saad Ahmad
Bonaventure Nicimpaye         Association in Cambodia   Pierre Bertin Simbafo     High Court Fako              Blake, Cassels & Graydon,
Intercontact Services, S.A.   Phan Phalla               BICEC                     Jean Michel Mbock Biumla     member of Lex Mundi
Claver Nigarura               Supreme National                                    M & N Law Firm, cabinet      David Bish
Rubeya & Co - Advocates       Economic Council                                    d’avocats                    Goodmans LLP
                                                                                                                      ACKNOWLEDGMENTS          215
Ann Borooah                 Jenifer Robertson            Aguinaldo Rosario               Oscar D’Estaing Deffosso     Issouf Traore
Toronto City Hall           Electrical Safety            CIC- Cabo Verde LDA             FIDAFRICA /                  Imperial Tobacco
                            Authority                                                    PricewaterhouseCoopers
Cindy Chung                                              Tito Lívio Santos Oliveira                                   Sobdibé Zoua
Corporations Canada         Harris M. Rosen              Ramos                           Thomas Dingamgoto            Cabinet Sobdibe Zoua
                            Fogler Rubinoff              Engic                           Cabinet Thomas
Allan Coleman                                                                            Dingamgoto                   Patedjore Zoukalne
Osler, Hoskin & Harcourt    Kelly Russell                Arnaldo Silva                                                Direction de
LLP                         PricewaterhouseCoopers       Arnaldo Silva &                 Ernest Djagba Balandi        l’enregistrement des
                                                         Associados                      BEAC - Chad                  Domaines, du Timbre et de
John Craig                  Paul Schabas                                                                              la Conservation Fonciere
Heenan Blaikie LLP,         Blake, Cassels & Graydon,    Jose Spinola                    Alex Djekadom
member of Ius Laboris       member of Lex Mundi          FPS                             Ministere des Finances       CHILE
                                                                                         - Direction des grandes
Rod Davidge                 Karen Simmons                João Carlos Tavares Fidalgo     entreprises
Osler, Hoskin & Harcourt    Toronto City Hall            Banco Central de Cabo                                        Luis Avello
LLP                                                      Verde                           Amane Rosine Djibergui       PricewaterhouseCoopers
                            Shane Todd                                                   Cabinet Notarial Djibergui   Legal Services
David G. Ellis              Heenan Blaikie LLP,          Liza Helena Vaz
CB Richard Ellis d.o.o.     member of Ius Laboris        PricewaterhouseCoopers          Mahamat Ousman Djidda        Angeles Barría
                                                                                         Cabinet d’Architecture &     Philippi, Yrarrazaval,
Jeremy Fraiberg             Sharon Vogel                 Leendert Verschoor              Urbanisme                    Pulido & Brunner,
Osler, Hoskin & Harcourt    Borden Ladner Gervais LLP    PricewaterhouseCoopers                                       Abogados Ltda
LLP                                                                                      N’Doningar Djimasna
                            George Waggott                                                                            Magdalena Barros
Bhavin Ganatra                                           CENTRAL AFRICAN                 Faculté de Droit,
                            Lang Michener LLP                                                                         Baker & McKenzie
Forwarding Unlimited Inc.                                REPUBLIC                        Université de N’Djamena
                                                                                                                      Sandra Benedetto
Yoine Goldstein             C A P E V E R DE             Jean Christophe Bakossa
                                                                                         Elysee Eldjimbaye
                                                                                         Mbaihoudou                   PricewaterhouseCoopers
McMillan LLP                Hermínio Afonso              L’ordre Centraficain des        Huissier de Justice/
                                                         Architectes                                                  José Benitez
Steven Golick               PricewaterhouseCoopers                                       Chambre Nationale des        PricewaterhouseCoopers
Osler, Hoskin & Harcourt                                 Christiane Doraz-Serefessenet   Huissiers de Justice du      Legal Services
                            Bruno Andrade Alves                                          Tchad
LLP                                                      Cabinet Notaire Doraz-
                            PricewaterhouseCoopers       Serefessenet                                                 Jorge Benitez Urrutia
John Humphries                                                                           Mahamat Nour Idriss Haggar
                            Susana Caetano                                                                            Urrutia & Cía
Toronto City Council                                     Emile Doraz-Serefessenet        Société Tchadienne d’Eau
                            PricewaterhouseCoopers       Cabinet Notaire Doraz-          et d’Electricité (STEE)      Carolina Benito Kelly
(Building Department)
                            Liver Canuto                 Serefessenet                    Caroline Idrissou-Belingar   Núñez Muñoz y Cia Ltda
Pamela S. Hughes                                                                                                      Abogados
                            PricewaterhouseCoopers       Marie-Edith Douzima-Lawson      BEAC
Blake, Cassels & Graydon,
member of Lex Mundi         Ana Catarina Carnaz          Cabinet Douzima &                                            Miguel Capo Valdes
                                                                                         Delphine K Djiraibe
                            PricewaterhouseCoopers       Ministère de la fonction                                     Besalco S.A.
Robert Hughes                                                                            Avocate à la Cour
                                                         publique                                                     Myriam Caro
Osler, Hoskin & Harcourt    Ana Raquel Costa                                             Francis Kadjilembaye
LLP                         PricewaterhouseCoopers       Dolly Gotilogue                                              PricewaterhouseCoopers
                                                                                         Cabinet Thomas
                                                         Cabinet Ledoux Seina            Dingamgoto                   Héctor Carrasco
Armando Iannuzzi            Ilíldio Cruz
Russell Bedford             Gabinete de Advocacia        Caroline Idrissou-Belingar      Béchir Madet                 Superintendencia de
International               Consultoria e                BEAC                                                         Bancos e Instituciones
                                                                                         Office Notarial              Financieras
Andrew Kent                 Procuradoria Juridica        Groupe Kamach                   Moustapha Ali Moustapha      Josefina Casals
McMillan LLP                Jorge Lima Delgado Lopes     Jean Paul Maradas Nado          Ministere de la Justice
                            Núcleo Operacional da                                                                     PricewaterhouseCoopers
Harris Kligman                                           Ministère de l’Urbanisme        Garde des Sceaux/ Tribunal
                            Sociedade de Informação                                      de Commerce de N’Djamena     Andrés Chirgwin
Russell Bedford                                          Timothee M’beto
International               Quilda do Canto                                              Jean Paul Nendigui           Chirgwin SpA Abogados
Joshua Kochath              AUDITEC - Auditores &                                        N Consulting                 Cristobal Correa Echavarria
                            Consultores                  Serge Médard Missamou                                        Guerrero, Olivos, Novoa y
Forwarding Unlimited Inc.                                Club OHADA                      Josue Ngadjadoum
                            Joana Gomes Rosa                                                                          Errázuriz
George Kotsifas                                                                          Avocat
                            Advocacia/Consultoria        Jacob Ngaya                                                  Camilo Cortés
City of London                                           Direction Génerale des          Issa Ngarmbassa
                            Energie Centrafricaine                                                                    Guerrero, Olivos, Novoa y
Susan Leslie                                             Impôts                          Etude Me Issa Ngar mbassa    Errázuriz
First Canadian Title                                     Gina Roosalem                   Hissen Ngaro
                            Jose Manuel Fausto Lima                                                                   Karla Cortez
Craig Lockwood                                           Chambre des Notaires de         Huissier de Justice/         PricewaterhouseCoopers
                            Empresa de Electricidade E   Centrafrique                    Chambre Nationale des
Osler, Hoskin & Harcourt    Agua (Electra)                                                                            Legal Services
LLP                                                                                      Huissiers de Justice du
                                                         Nicolas Tiangaye                Tchad                        Ramon Delpiano
                            Luis Pedro Maximiano
William McCarthy                                         Nicolas Tiangaye Law Firm                                    Jaime Guzman E. Fundacion
                            Millennium Challenge                                         Tchoutcha Ousman
First Canadian Title        Account - MCA Cape Verde
                                                         C HA D                          Société Tchadienne d’Eau     Eduardo Dorat
Artem Miakichev             Francisco Guimarães Melo                                     et d’Electricité (STEE)      Cariola Diez Perez-
Osler, Hoskin & Harcourt    PricewaterhouseCoopers       Adoum Daoud Adoum               Nissaouabé Passang           Copatos & Cia
LLP                                                      Haroun
                            João M.A. Mendes                                             Etude Me Passang             César Valenzuela Escalona
Thomas O’Brien                                           S.C.G.A.D.A. et Fils
                            AUDITEC - Auditores &                                        Nisrine Senoussi             Chilectra
PricewaterhouseCoopers      Consultores                  Ahmat Affono Tchari
                                                                                         FIDAFRICA /                  Claudia Paz Escobar
Alfred Page                                              Société Tchadienne d’Eau        PricewaterhouseCoopers
                            Ana Pinto Morais             et d’Electricité (STEE)                                      Chirgwin SpA Abogados
Borden Ladner Gervais LLP   PricewaterhouseCoopers                                       Senoussi Ahmat Senoussi
                                                         Amir Allamine                                                Nicolas Fernandez
Eric Paton                  Catarina Nunes                                               Cabinet d’Architecture &     Cariola Diez Perez-
                                                         Ministere de la Justice         Urbanisme
PricewaterhouseCoopers      PricewaterhouseCoopers       Garde des Sceaux/ Tribunal                                   Copatos & Cia
Saul Plener                 José Manuel Pinto Monteiro   de Commerce de N’Djamena        Koulamallah Souradj          Pamela Flores
PricewaterhouseCoopers      Advogados &                  Gabriel Nathé Amady             Chamber of Commerce,         PricewaterhouseCoopers
                            Jurisconsultos                                               Industry, Agriculture,
Antonin Pribetic                                         Avocat                          Mine and Crafts of Chad      Pabla Gainza
Steinberg Morton Hope &     Miguel Garoupa Puim          Atadet Azarak Mogro                                          Cariola Diez Perez-
Israel LLP                                                                               Amos D. Tatoloum Onde        Copatos & Cia
                            PricewaterhouseCoopers       Société Tchadienne d’Eau        Societe Africaine
Christopher Richter         Armando J.F. Rodrigues       et d’Electricité (STEE)         d’Architecture et            Rodrigo Galleguillos
Woods LLP                   PricewaterhouseCoopers       Theophile B. Bongoro            d’Ingenierie                 Núñez Muñoz y Cia Ltda
                                                         Cabinet Notarial Bongoro                                     Abogados
Damian Rigolo               Elisa Rodrigues                                              Nadine Tinen Tchangoum
Osler, Hoskin & Harcourt    Núcleo Operacional da                                        FIDAFRICA /                  Cristian Garcia-Huidobro
LLP                         Sociedade de Informação                                      PricewaterhouseCoopers       Boletin Comercial
216     DOING BUSINESS 2011

Andrés González               Ricardo Riesco               Elliott Youchun Chen         Terence Tung                Lorena Arambula
Núñez Muñoz y Cia Ltda        Philippi, Yrarrazaval,       Jun Ze Jun Law Offices       Mayer Brown LLP             Cárdenas & Cárdenas
Abogados                      Pulido & Brunner,
                              Abogados Ltda                Jie Chen                     Andy Wang                   Alexandra Arbelaez
Juan Pablo Gonzalez M.                                     Jun He Law Offices, member   Pinsent Masons              Russell Bedford Colombia,
Guerrero, Olivos, Novoa y     Isabel Rios                  of Lex Mundi                                             member of Russell Bedford
Errázuriz                     Baker & McKenzie                                          Audrey Wang                 International
                                                           Yixin Chen                   Qindao Law Firm
José Gutiérrez                Constanza Rodriguez          Davis Polk & Wardwell                                    Manuela Arizmendi
PricewaterhouseCoopers        Philippi, Yrarrazaval,                                    Celia Wang                  Posse Herrera & Ruiz
                              Pulido & Brunner,            Yw Chung                     PricewaterhouseCoopers
Christian Hermansen           Abogados Ltda                Baker Botts LLP                                          María Camila Bagés
Rebolledo                                                                               Fenghe Wang                 Brigard & Urrutia, member
ACTIC Consultores             Edmundo Rojas García         Yu Du                        Dacheng Law Offices         of Lex Mundi
                              Conservador de Bienes        MMLC Group
Manuel Hinojosa                                                                         Guoqi Wang                  Marcela Barberena
                              Raíces de Santiago           Hongtao Fan                  Hua-Ander CPAs, member
Núñez Muñoz y Cia Ltda                                                                                              Cavelier Abogados
Abogados                      Pamela Rubio                 JoinWay Lawfirm              of Russell Bedford
                              Núñez Muñoz y Cia Ltda                                    International               Luis Alfredo Barragán
Javier Hurtado                                             Grace Fang                                               Brigard & Urrutia, member
                              Abogados                     Pinsent Masons               Jin Wang
Cámara Chilena de la                                                                                                of Lex Mundi
Construcción                  Bernardita Saez                                           Lovells
                                                           Wei Gao                                                  Claudia Benavides
                              Alessandri & Compañía        ZY & Partners                Kelly Wang
Fernando Jamarne                                                                                                    Gómez-Pinzón Zuleta
Alessandri & Compañía         Marco Salgado                                             MMLC Group                  Abogados S.A.
                                                           Leo Ge
                              Alcaíno, Rodríguez & Sahli   Global Star Logistics Co.    Li Wang
Andrés Jara                   Limitada                                                                              Juan Pablo Bonilla
Guerrero, Olivos, Novoa y                                  Ltd.                         DeHeng Law Offices          Baker & McKenzie
Errázuriz                     Andrés Sanfuentes            Alexander Gong               William Wang
                              Philippi, Yrarrazaval,                                                                Gloria María Borrero Restrepo
Marcelo Laport                                             Baker & McKenzie             PricewaterhouseCoopers      Corporación Excelencia en
                              Pulido & Brunner,
PricewaterhouseCoopers        Abogados Ltda                Scott Guan                   Anthea Wong                 la Justicia
León Larrain                  Martín Santa María O.        Jade & Fountain Law          PricewaterhouseCoopers      Leonardo Calderón Perdomo
Baker & McKenzie                                           Offices (PRC)                                            Colegio de Registradores
                              Guerrero, Olivos, Novoa y                                 Cassie Wong
                              Errázuriz                    Lawrence Guo                 PricewaterhouseCoopers      de Instrumentos Públicos
Carolina Lastra                                                                                                     de Colombia
PricewaterhouseCoopers        Francisco Selamé             Jade & Fountain Law
                                                           Offices (PRC)                Kent Woo
                              PricewaterhouseCoopers                                                                Ana Maria Calero
Jose Luis Letelier                                                                      Guangda Law Firm
                              Legal Services               Kian Heong Hew                                           Cavelier Abogados
Cariola Diez Perez-                                                                     Jingjun Wu
Copatos & Cia                 Marcela Silva                Pinsent Masons                                           Carolina Camacho
                                                                                        Davis Polk & Wardwell
                              Philippi, Yrarrazaval,       Mark Ho                                                  Posse Herrera & Ruiz
Luis Maldonado Croquevielle                                                             Sarah Xuan
Conservador de Bienes         Pulido & Brunner,            Jade & Fountain Law                                      Claudia Marcela Camargo
                              Abogados Ltda                Offices (PRC)                MMLC Group
Raíces de Santiago                                                                                                  PricewaterhouseCoopers
                              Luis Fernando Silva Ibañez   Min (Cindy) Huang            Frank Yang
Pablo Martel                                                                                                        Darío Cárdenas
                              Yrarrázaval, Ruiz-Tagle,     O’Melveny & Myers LLP        Mayer Brown LLP
Núñez Muñoz y Cia Ltda                                                                                              Cárdenas & Cárdenas
Abogados                      Goldenberg, Lagos & Silva                                 Bo Yu
                                                           John T. Kuzmik                                           Daniel Cardoso
Carolina Masihy               Cristobal Smythe             Baker Botts LLP              PricewaterhouseCoopers
Carey y Cía Ltda.             Bahamondez, Alvarez &                                     Natalie Yu
                              Zegers                       Edward E. Lehman                                         Ernesto Cavelier
Juan Pablo Matus                                           Lehman, Lee & Xu             Shu Jin Law Firm
                              Alan Spencer                                                                          Rodriguez & Cavelier
Cariola Diez Perez-                                        Ian Lewis                    Xia Yu
Copatos & Cia                 Alessandri & Compañía                                                                 Juan Pablo Cepeda
                                                           Mayer Brown LLP              MMLC Group
                              Charles Spencer                                                                       Sociedad Portuaria
Consuelo Maze                                              Clare Li                     Laura Yuan                  Regional de Cartagena
Núñez Muñoz y Cia Ltda        Spencer Global Chile
                                                           Noronha Advogados            King & Wood PRC Lawyers     Felipe Cuberos
Abogados                      Cristobal Sumar
                                                           Qing Li                      Josey Zhang                 Prieto & Carrizosa S.A.
Raimundo Moreno               PricewaterhouseCoopers
                                                           Qing                         K&L Gates LLP               María Helena Díaz Méndez
Cariola Diez Perez-           Juan Turner
Copatos & Cia                                              Deng Liang                   Nicholas Zhang              PricewaterhouseCoopers
                              Bahamondez, Alvarez &
                              Zegers                       Jun He Law Office, member    PricewaterhouseCoopers      Carlos Fradique-Méndez
Enrique Munita
                                                           of Lex Mundi                 Yi Zhang                    Brigard & Urrutia, member
Philippi, Yrarrazaval,        Sebastián Valdivieso
Pulido & Brunner,                                          Derek Liu                    King & Wood PRC Lawyers     of Lex Mundi
                              Yrarrázaval, Ruiz-Tagle,
Abogados Ltda                 Goldenberg, Lagos & Silva    Lovells                      Johnson Zheng               Liliana Fuentes
Rodrigo Muñoz                 Luis Felipe Vergara          Lucy Lu                      Xiamen All Carbon           Russell Bedford Colombia,
Núñez Muñoz y Cia Ltda        Maldonado                    King & Wood PRC Lawyers      Corporation                 member of Russell Bedford
Abogados                                                                                                            International
                              Conservador de Bienes        Matthew Murphy               Cevela Zhou
Gerardo Ovalle Mahns          Raíces de Santiago                                        O’Melveny & Myers LLP       Luis Hernando Gallo Medina
                                                           MMLC Group
Yrarrázaval, Ruiz-Tagle,      Paula Warnier                                                                         Gallo Medina Abogados
                                                           Jackie Qi                    Judy Zhu                    Asociados
Goldenberg, Lagos & Silva     PricewaterhouseCoopers
                                                           Pinsent Masons               Mayer Brown LLP
Luis Parada Hoyl                                                                                                    Isabella Gandini
                              Arturo Yrarrázaval                                        Wang Zichuan
Bahamondez, Alvarez &         Covarrubias                  Gustavo Rabello                                          Rodriguez & Cavelier
Zegers                                                     Noronha Advogados            DeHeng Law Offices
                              Yrarrázaval, Ruiz-Tagle,                                                              Hermes García
Miguel Pavez                  Goldenberg, Lagos & Silva    Stephen Rynhart              C OL OM B IA                Cavelier Abogados
Russell Bedford Chile,        Matías Zegers                Jones Lang LaSalle                                       Clara Inés Gómez
member of Russell Bedford     Bahamondez, Alvarez &                                     Carlos Alcala
                                                           Han Shen                                                 Lloreda Camacho & Co.
International                 Zegers                                                    Lloreda Camacho & Co.
                                                           Davis Polk & Wardwell                                    Olga Lucía Guevara
Maria Fernanda Peters                                                                   Enrique Alvarez
Cariola Diez Perez-           C H I NA                     Jack Sun
                                                                                        Lloreda Camacho & Co.
                                                                                                                    Brigard & Urrutia, member
                                                           Lovells                                                  of Lex Mundi
Copatos & Cia
                              May Bai                                                   Natalia Angel               Santiago Gutiérrez
Alberto Pulido A.                                          Sarah Sun
                              Lovells                                                   Brigard & Urrutia, member   Lloreda Camacho & Co.
Philippi, Yrarrazaval,                                     PricewaterhouseCoopers       of Lex Mundi
Pulido & Brunner,             Rex Chan                                                                              Monica Hernandez
                                                           Lawrence Sussman             Jaime Mauricio Angulo
Abogados Ltda                 PricewaterhouseCoopers                                                                Arrieta Bustamante
                                                           O’Melveny & Myers LLP        Sanchez
Alfonso Reymond Larrain       Rico Chan                                                 Computec - DataCrédito      John Herreno
                                                           Jessie Tang
Chadwick & Aldunate           Baker & McKenzie                                                                      HM & Company LTDA
                                                           Global Star Logistics Co.
Abogados                                                   Ltd.
                                                                                                                             ACKNOWLEDGMENTS         217
Jorge Lara-Urbaneja              Carolina Villadiego Burbano   Jean-Délphin Lokonde         Prosper Bizitou                  Françoise Mbongo
Lara Consultores                 Corporación Excelencia en     Mvulukunda                   FIDAFRICA /                      Cabinet Mbongo
                                 la Justicia                   Cabinet Masamba              PricewaterhouseCoopers
Ernesto López                                                                                                                Norbert Diétrich M’Foutou
Cárdenas & Cárdenas              Laura Villaveces              Nobel Lubamba Nguba          Antoine Bokolo Joue              Etude de Maitres Séraphin
                                 Brigard & Urrutia, member     Cabinet Avocats Associés     CAP Architects                   Mcakosso-Douta et
Gabriela Mancero                 of Lex Mundi                  Andre et Vincent                                              Norbert M’Foutou
Cavelier Abogados                                                                           Mroin Boris
                                 Alberto Zuleta                Serge Mwankana Lulu                                           Martial Wildovert Moukoko
Luisa Fernanda Mantilla                                                                     Andre Boungou
                                 Gómez-Pinzón Zuleta           Vital Lwanga Bizanbila                                        Societe Nationale des Eaux
Cavelier Abogados                Abogados S.A.                                              Ministere de la
                                                               Cabinet Vital Lwanga         Construction, de                 Robert Ngabou
María Nella Marquez                                                                         l’Urbanisme et de l’Habitat      CAP Architects
Cavelier Abogados                C OM ORO S                    Crispin Makaya
                                                               Cabinet Jean Bosco Muaka     David Bourion                    Brigitte Ngolete
Cristina Mejía                   Hassoumani Assoumani          & Associates                 FIDAFRICA /                      Mairie de Brazzaville
Posse Herrera & Ruiz             Tribunal de première                                       PricewaterhouseCoopers
                                 instance de Moroni            Noel Mangala                                                  Paulin Ntsouari
Carlos Mejia Gomez                                             Cabinet Certac               Claude Coelho
Lloreda Camacho & Co.            Remy Grondin                                               Cabinet d’Avocats Claude         Regina Nicole Okandza Yoka
                                 Vitogaz Comores               Jean Claude Mbaki Siluzaku   Coelho                           Direction Génerale des
Luis Gabriel Morcillo                                          Cabinet Mbaki et Associés                                     Impôts
Brigard & Urrutia, member        Haroussi Idrissa                                           J. F. Dathet
of Lex Mundi                     Tribunal de première          Bernard Claude Mbu ne        SDV                              Armand Robert Okoko
                                 instance de Moroni            Letang
Fabian Moreno                                                                               Georges Ebale                    Brice Ondongo-Ezhet
                                                               Cabinet de Maître Mbu Ne
Lloreda Camacho & Co.            Ahamada Mahamoudou            Letang                       Tribunal de Commerce de          CAC
                                 Cabinet Ledoux Seina                                       Brazzavile                       Jean Petro
María Neira Tobón                                              Didier Mopiti
Holguín, Neira & Pombo           Mohamed Maoulida              MBM Conseil                  Jean-Philippe Esseau             Cabinet d’Avocats Jean
Abogados                         Audit Conseil-                                             Cabinet Esseau                   Petro
                                 International                 Louman Mpoy
Luis E. Nieto                                                                               Mathias Essereke                 Adrien Pittie
                                                               Cabinet Mpoy - Louman &
Nieto & Chalela                                                                                                              SDV
                                 C ON G O, DE M . R E P.       Associés                     Cabinet d’Avocats Claude
Mónica Pedroza Garcés                                                                       Coelho                           Chimène Prisca Nina Pongui
                                                               Jean Bosco Muaka
Corporación Excelencia en        Alphin Babala Mangala                                      Henriette Lucie Arlette Galiba   Etude de Me Chimène
                                                               Cabinet Jean Bosco Muaka
la Justicia                      GTS Express                   & Associates                 Office Notarial Me Galiba        Prisca Nina Pongui
Carlos Felipe Pinilla Acevedo    Jean Adolphe Bitenu           Emery Mukendi Wafwana        Gaston Gapo                      Alexis Sah
Pinilla González & Prieto        ANAPI                         Cabinet Emery Mukendi        Atelier d’Architecture et        Pouvoir Judiciaire
Abogados                         Deo Bukayafwa                 Wafwana & Associés           d’Urbanisme                      Jean Bertin Sela
Carolina Posada                  MBM Conseil                   M. Hilaire Mumvudi Mulangi   A.A. Matondo Goma                Cabinet Notarial Sela
Posse Herrera & Ruiz             Armand Ciamala                Ministère de l’Urbanisme     Cour d’Appel de                  Dominique Taty
Raul Quevedo                     Ciamala & Partners            et de l’Habitat              Brazzaville Congo Rep.           FIDAFRICA /
Lloreda Camacho & Co.                                          Jacques Munday               David Guarnieri                  PricewaterhouseCoopers
                                 Edmond Cibamba Diata
Catalina Reyes                   Cabinet Emery Mukendi         Cabinet Ntoto et Nswal       PricewaterhouseCoopers           Louis Zingat-Makosso
                                 Wafwana & Associés                                         Legal Services                   Société Nationale
Lloreda Camacho & Co.                                          Marius Muzembe Mpungu
                                                               Cabinet Kabasele - Mfumu     Caroline Idrissou-Belingar       d’Electricité (SNEL)
Irma Rivera                      Victor Créspel Musafiri
                                 Cabinet d’avocat JCC & A      & Associés                   BEAC
Brigard & Urrutia, member                                                                                                    C O S TA R IC A
of Lex Mundi                     Hervé Diakiese                Victorine Bibiche Nsimba     Karelle Koubatika
                                 Cabinet Ledoux Seina          Kilembe                      Office 2K                        Aisha Acuña
Luis Carlos Robayo
                                                               Barreau de Kinshasa/                                          André Tinoco Abogados
Russell Bedford Colombia,        Prosper Djuma Bilali          Matete                       Sylvert Bérenger Kymbassa
member of Russell Bedford        Cabinet Masamba                                            Boussi                           Mariana Alfaro
International                                                  Laurent Okitonembo           Etude Maitre Béatrice            Cordero & Cordero
                                 Irénée Falanka                Cabinet Djunga & Risasi      Dianzolo, Huissier de            Abogados
Sonia Elizabeth Rojas Izaquita
                                 Cabinet Jean Bosco Muaka                                   Justice
Gallo Medina Abogados            & Associates                  Jean-Louis Paquet                                             Carlos Araya
Asociados                                                      Atelier d’ Architecture      Emmanuel Le Bras                 Quirós & Asociados
                                 Patrick Gérenthon                                          FIDAFRICA /                      Central Law
Cristina Rueda Londoño                                         Marc Perazzone
                                 Agetraf s.a.r.l. - SDV                                     PricewaterhouseCoopers
Baker & McKenzie                                               Cabinet Architecte Marc                                       Carlos Barrantes
                                 David Guarnieri               Perazzone                    Christian Eric Locko             PricewaterhouseCoopers
Angela Salazar Blanco
                                 PricewaterhouseCoopers                                     Brudey, Ondziel Gnelenga,
Lloreda Camacho & Co.            Legal Services                Pierre Risasi                Locko Cabinet d’Avocats          Alejandro Bettoni Traube
Paula Samper Salazar                                           Cabinet Djunga & Risasi                                       Doninelli & Doninelli
                                 Amisi Herady                                               Salomon Louboula                 - Asesores Jurídicos
Gómez-Pinzón Zuleta              ANAPI                         Dominique Taty               Etude Notariale                  Asociados
Abogados S.A.                                                  FIDAFRICA /
                                 Sandra Kabuya                 PricewaterhouseCoopers       Jean Prosper Mabassi             Eduardo Calderón-Odio
Juan Daniel Sierra
                                 Cabinet Jean Bosco Muaka                                   Ordre National des               BLP Abogados
Rodriguez & Cavelier             & Associates                  Mbuyi Tshibuabua             Avocats du Congo Barreau
                                                               Société Nationale            de Brazzaville                   Bernardo Calvo
Pablo Sierra                     Mukaba Kalambayi              d’Electricité (SNEL)                                          Grupo Mega de Costa Rica
Posse Herrera & Ruiz             Société Nationale                                          Guy Remy Makosso                 BR, S.A
                                 d’Electricité (SNEL)          Yoko Yakembe                 Ordre National des
Paola Spada                                                                                                                  Juan José Carreras
Corporación Excelencia en        Pierre Kazadi Tshibanda       C ON G O, R E P.             Avocats du Congo Barreau
                                                                                                                             BLP Abogados
la Justicia                                                                                 de Brazzaville
                                 Cabinet Masamba               Jean Francois Apoko          Felix Makosso Lassi              Adriana Castro
Raúl Alberto Suárez Arcila       Arly Khuty                    Mairie de Brazzaville        Cabinet Notarial Lassi           BLP Abogados
Independent Practitioner         Avocat
(Attorney-at-Law)                                              Jean Roger Bakoulou          Roger Masamba Makela             Leonardo Castro
                                 Eldon Khuty                   Banque des Etats de          Universite Protestante au        Oller Abogados
Maria Teresa Tamara                                            l’Afrique Centrale
                                 Agetraf s.a.r.l. - SDV                                     Congo
Lloreda Camacho & Co.                                                                                                        Silvia Chacon
                                 Phistian Kubangusu Makiese    Felicte Clarisse Batantou    Ado Patricia Marlene Matissa     Alfredo Fournier &
Gustavo Tamayo Arango                                          Direction départmentale
                                 Cabinet Masamba                                            Cabinet Notarial Matissa         Asociados
Lloreda Camacho & Co.                                          de la Reforme Foncière du
                                 Pierre-Pépin Kwampuku Latur   cadastre                     Rose Mavoungou                   Daniel Chaves
Jose Alejandro Torres
                                 Cabinet Pepin Kwampuku                                     Centre de Formalites             CINDE
Posse Herrera & Ruiz                                           Prosper Bianga
                                 Jerome A. Mbuyi Kabeya Laba                                Administratives des              Ricardo Cordero B.
Patricia Vergara                                               Conseil du Barreau de        Entreprises
                                 Ciamala & Partners            Brazzaville                                                   Cordero & Cordero
Gómez-Pinzón Zuleta                                                                                                          Abogados
Abogados S.A.
218     DOING BUSINESS 2011

Hernán Cordero Maduro         Fernando Sanchez Castillo   Patricia N’guessan            Anita Heršak Klobŭcarević    Irena Šribar Radić
Cordero & Cordero             Russell Bedford Costa       Cabinet Jean-François         Porobija & Porobija Law      Law Firm Gjurgjan & Šribar
Abogados                      Rica, member of Russell     Chauveau                      Firm                         Radić
                              Bedford International
Luis Fernando Escalante J.                                Jacques Otro                  Jana Hitrec                  Mario Štefanić
Grupo Mega de Costa Rica      Luis Sibaja                 Conseil National de           Čačić & Partners             Transadria
BR, S.A                       LEX Counsel                 l’Ordre des Architectes
                                                                                        Branimir Iveković            Porobija & Porobija
Roberto Esquivel              Miguel Golcher Valverde     Athanase Raux                 Vidan Law Office             Zoran Tasić
Oller Abogados                Colegio de Engenieros       Cabinet Raux, Amien &
                              Electricistas               Associés                      Irina Jelčić                 CMS Zagreb
Freddy Fachler                                                                          Hanžeković, Radaković &
                              Marianela Vargas            Dominique Taty                                             Ivan Ćuk
Pacheco Coto                                                                            Partners, member of Lex
                              PricewaterhouseCoopers      FIDAFRICA /                   Mundi                        Vukmir & Asociates Law
Marianna Fonseca                                          PricewaterhouseCoopers                                     Firm
BLP Abogados                  Ricardo Vargas                                            Krešimir Jelaković
                                                          Fatoumata Konaté Touré Bebo                                Ivana Urem
                              Oller Abogados                                            Šavorić & Partners
V. Andrés Gómez                                           Cabinet de notaire Konaté                                  Assono Ltd. Croatia
PricewaterhouseCoopers        Rocio Vega                  Touré Bebo                    Sanja Jurković
                                                                                                                     Hrvoje Vidan
                              Grupo Mega de Costa Rica                                  PricewaterhouseCoopers
Rolando Gonzalez              BR, S.A                     Fousséni Traoré                                            Vidan Law Office
Cordero & Cordero                                         FIDAFRICA /                   Janos Kelemen
                              Rodrigo Zapata                                                                         Zrinka Vrtarić
Abogados                                                  PricewaterhouseCoopers        PricewaterhouseCoopers
                              LEX Counsel                                                                            CMS Zagreb
Andrea González                                           Jean Christian Turkson        Branko Kirin
                              Jafet Zúñiga Salas                                                                     Željko Vrban
BLP Abogados                                              CIE                           Čačić & Partners
                              Superintendencia General                                                               Eugen Zadravec
Randall González              de Entidades Financieras    Emmanuel Yehouessi            Marija Krizanec
                                                                                                                     Eugen Zadravec Law Firm
BLP Abogados                                              BCEAO                         Juric and Partners
                              C ÔT E D’ I VOI R E                                       Attorneys at Law
David Gutierrez                                           Léon Désiré Zalo                                           C Y P RU S
BLP Abogados                                              Ministère d’Etat, Ministère   Anita Krizmanić
                              Diaby Aboubakar                                           Mačešić & Partners,          Alexandros Alexandrou
Carolina Gutiérrez            BCEAO                       de l’Agriculture
                                                                                        Odvjetnicko drustvo          Tornaritis Law Firm
Oller Abogados                                            Seydou Zerbo
                              Ika Raymond Any-Gbayere                                   Dubravka Lacković            Irene Anastassiou
Paola Gutiérrez Mora          Any Ray & Partners          SCPA Dogué-Abbé Yao &
                                                          Associés                      CMS Zagreb                   Dr. K. Chrysostomides &
LEX Counsel                                                                                                          Co LLC
                              César Asman                                               Miroslav Leko
Mario Gutiérrez Quintero      Cabinet N’Goan, Asman &     C ROAT IA                     Leko & Partners              Andreas Andreou
LEX Counsel                   Associés                                                                               Cyprus Global Logistics
                                                          Andrea August                 Krešimir Ljubić
Jorge Guzmán                  Jean-Luc Bernard            Financial agency - Centre     Leko & Partners              Anita Boyadjian
LEX Counsel                   SDV - SAGA CI               for HITRO.HR                                               Info Credit Group
                                                                                        Marko Lovrić
Roy Guzman Ramirez            Aminata Cone                Zoran Avramović               Divjak, Topić &              Antonis Charalambous
Compañía Nacional de          SCPA Dogué-Abbé Yao &       Ministry of Justice           Bahtijarević                 Limassol Municipality
Fuerza y Luz                  Associés
                                                          Ivana Bandov                  Miroljub Mačešić             Antonis Christodoulides
María del Mar Herrera         Issa Diabaté                Juric and Partners            Mačešić & Partners,          PricewaterhouseCoopers
BLP Abogados                  Koffi & Diabaté             Attorneys at Law              Odvjetnicko drustvo          Kypros Chrysostomides
Milena Hidalgo                Junior Doukoure             Hrvoje Bardek                 Josip Marohnić               Dr. K. Chrysostomides &
Teletec S.A.                  Any Ray & Partners          CMS Zagreb                    Divjak, Topić &              Co LLC
Randall Zamora Hidalgo        Dorothée K. Dreesen                                       Bahtijarević                 Achilleas Demetriades
                                                          Ivo Bijelić
Costa Rica ABC                Etude Maitre Dreesen        PricewaterhouseCoopers        Andrej Matijevich            Lellos P Demetriades Law
Vivian Jiménez                Bertrand Fleury                                           Matijevich Law Office        Office LLC
                                                          Marijana Božić
Oller Abogados                SDV - SAGA CI               Divjak, Topić &               Tomislav Pedišić             Alexandros Economou
Ivannia Méndez Rodríguez      Jean Claude Gnamien         Bahtijarević                  Vukmir & Asociates Law       Chrysses Demetriades & Co
Oller Abogados                FIDAFRICA /                                               Firm                         Marios Eliades
                                                          Marko Borsky
                              PricewaterhouseCoopers      Divjak, Topić &               Marija Petrović              M.Eliades & Partners LLC
Andres Mercado
Oller Abogados                Barnabe Kabore              Bahtijarević                  Divjak, Topić &              Haris Fereos
                              NOVELEC Sarl                                              Bahtijarević
Gabriela Miranda                                          Irena Brezovečki                                           Fereos & Associates
                              Guillaume Koffi             Vidan Law Office              Ivan Podvorec
Oller Abogados                                                                                                       Pavlos Fereos
                              Conseil National de                                       MBB UWS Prom d.o.o.
Jorge Montenegro                                          Lana Brlek                                                 Fereos & Associates
                              l’Ordre des Architectes     PricewaterhouseCoopers        Sanja Porobija
SCGMT Arquitectura y                                                                                                 Stephanos Fereos
Diseño                        Dogbémin Gérard Kone                                      Porobija & Porobija Law
                                                          Belinda Čačić                 Firm                         Fereos & Associates
                              SCPA Nambeya-Dogbemin &     Čačić & Partners
Eduardo Montoya Solano        Associes                                                                               Panicos Florides
                                                                                        Tihana Posavec
Superintendencia General                                  Stefanija Čukman                                           P.G. Economides & Co
de Entidades Financieras      Kiyobien Kone                                             Divjak, Topić &
                                                          Jurić and Partners            Bahtijarević                 Limited, member of Russell
                              Société civile              Attorneys at Law                                           Bedford International
Cecilia Naranjo               professionnelle d’Avocats                                 Gordan Rotkvic
LEX Counsel                   (SCPA) Le Paraclet          Martina Čulap                                              Stefani Gabriel
Pedro Oller                                               Leko & Partners                                            PricewaterhouseCoopers
                              Mahoua Kone                                               Anita Rubini-Puller
Oller Abogados                Etude de Maître Kone        Saša Divjak                                                Iacovos Hadjivarnavas
                                                                                        Porobija & Porobija Law
Ramón Ortega                  Mahoua                      Divjak, Topić &               Firm                         Cyprus General Bonded
                                                          Bahtijarević                                               and Transit Stores
PricewaterhouseCoopers        Germain Kouame                                            Boris Sarovic                Association
Alvaro Quesada Loría          CIE                         Ronald Given                  Šavorić & Partners
                                                          Wolf Theiss Zagreb                                         Nasia Hadjivasili
Aguilar Castillo Love         Arsène Dablé Kouassi                                      Djuro Sessa                  PricewaterhouseCoopers
Mauricio Quiros               SCPA Dogué-Abbé Yao &       Ivan Gjurgjan                 County Court in Zagreb
                              Associés                    Law Firm Gjurgjan & Šribar                                 Samantha G. Hellicar
Quiros & Asociados,                                                                     Ana Sihtar                   Antis Triantafyllides &
Abogados y Notarios                                       Radić
                              Charlotte-Yolande Mangoua                                 Sihtar Attorneys at Law      Sons LLC
Miguel Ruiz Herrera           Etude de Maître Mangoua     Tom Hadžija
                                                          Sikiric & Hadžija Attorney    Dragutin Sikirić             Christina Ioannidou
LEX Counsel                   Adeline Messou                                                                         Ioannides Demetriou LLC
                                                          Partnership                   Sikiric & Hadzija Attorney
Jose Luis Salinas             FIDAFRICA /                                               Partnership
                              PricewaterhouseCoopers      Lidija Hanžek                                              Demetra Kalogerou
SCGMT Arquitectura y                                                                    Manuela Špoljarić            Cyprus Stock Exchange
Diseño                                                    HROK d.o.o.
                                                                                        Leko & Partners
                                                                                                                     ACKNOWLEDGMENTS         219
Panicos Kaouris              Tamara Brixiová              Veronika Mistova             Thomas Booker                 Jette H. Ronøe
PricewaterhouseCoopers       Peterka & Partners           PRK Partners s.r.o.          Accura                        Bech-Bruun Law Firm
                                                          advokátní kancelář           Advokataktieselskab
George Karakannas            Michal Buchta                                                                           Louise Krarup Simonsen
CH.P. Karakannas             Ambruz & Dark Law Firm       Lenka Mrazova                Ole Borch                     Kromann Reumert, member
Electrical Ltd.                                           PricewaterhouseCoopers       Bech-Bruun Law Firm           of Lex Mundi
                             Hana Cekalova
Thomas Keane                 Squire, Sanders & Dempsey,   David Musil                  Katrine Bundgaard             Rajvinder Singh
Chrysses Demetriades & Co    v.o.s., advokatni kancelar   PricewaterhouseCoopers       Philip Law Firm               Experian Northern Europe
Harris Kleanthous            Filip Celadnik               Jarmila Musilova             Peter Burhøj                  Martin Sørensen
Deloitte                     Peterka & Partners           Czech National Bank          Kromann Reumert, member       2M El-installation A/S
                                                                                       of Lex Mundi
Christina Kotsapa            Jiří Černý                   Lenka Navrátilová                                          Niels Bang Sørensen
Antis Triantafyllides &      Peterka & Partners           Ambruz & Dark Law Firm       Jeppe Buskov                  Gorrissen Federspiel
Sons LLC                                                                               Kromann Reumert, member       Kierkegaard
                             Pavel Cirek                  Petr Novotny                 of Lex Mundi
Nicholas Ktenas              Energy Regulator Office      Ambruz & Dark Law Firm                                     Kolja Staunstrup
Andreas Neocleous & Co.      Czech Republic                                            Frants Dalgaard-Knudsen       Kromann Reumert, member
Legal Consultants                                         Marketa Penazova             Plesner                       of Lex Mundi
                             Martin Dančišin              Ambruz & Dark Law Firm
George M. Leptos             Glatzová & Co.                                            Mogens Ebeling                Kim Trenskow
Leptos Group                                              Jan Petřík                   Bruun & Hjejle                Kromann Reumert, member
                             Dagmar Dubecka               Brzobohatý Brož & Honsa,                                   of Lex Mundi
Pieris M. Markou             Kocian Solc Balastik         v.o.s.                       Eivind Einersen
Deloitte                                                                               Philip Law Firm               Ulla Trolle
                             Tereza Erényi                Jan Procházka                                              Ministry of Taxation
Christos Mavrellis           PRK Partners s.r.o.          Ambruz & Dark Law Firm       Jakob Eriksen
Chrysses Demetriades & Co    advokátní kancelář                                        Lett Law Firm                 Knud Villemoes Hansen
                                                          Markéta Protivankova                                       National Survey and
Alexia Mouskou               Jitka Ernestová              Vejmelka & Wünsch, s.r.o.    Lars Fogh                     Cadastre
Ioannides Demetriou LLC      Peterka & Partners                                        Accura
                                                          Pavla PYikrylová             Advokataktieselskab
Marios Panagiotou            Kristýna Fiaerová            Peterka & Partners                                         DJ I B O U T I
Tornaritis Law Firm          Peterka & Partners                                        Anne Birgitte Gammeljord
                                                          Petros Rialas                Gorrissen Federspiel          Rahma Abdi Abdillahi
Themis Panayi                Panicos Florides             P.G. Economides & Co         Kierkegaard                   Banque Centrale de
Cyprus Stock Exchange        P.G. Economides & Co         Limited, member of Russell                                 Djibouti
                             Limited, member of Russell   Bedford International        Anne Louise Haack Andersen
Georgios Papadopoulos        Bedford International                                     Lett Law Firm                 Abdillahi Aidid Farah
M.Eliades & Partners LLC                                  Zdenek Rosicky                                             Avocat à la Cour
                             Michal Forýtek               Squire, Sanders & Dempsey,   Lita Misozi Hansen
Christina Papakyriakou       Linklaters                   v.o.s., advokatni kancelar   PricewaterhouseCoopers        Wabat Daoud
Hasikou                                                                                                              Cabinet Ledoux Seina
Antis Triantafyllides &      Martin Froněk                Leona Ševčíková              Anders Hjortsholm
Sons LLC                     White & Case                 Panalpina Czech s.r.o.       Kromann Reumert, member       Félix Emok N’Dolo
                                                                                       of Lex Mundi                  CHD Group
Marios Pelekanos             Jakub Hajek                  Robert Sgariboldi
Mesaritis Pelekanos          Ambruz & Dark Law Firm       Panalpina Czech s.r.o.       Jens Hjortskov                Mourad Farah
Architects - Engineers                                                                 Philip Law Firm               Notary
                             Michal Hanko                 Dana Sládečková
Maria Pilikou                Bubnik, Myslil & Partners    Czech National Bank          Peter Honoré                  Fatouma Mahamoud Hassan
Dr. K. Chrysostomides &                                                                Kromann Reumert, member       Cabinet Mahamoud
Co LLC                       Jarmila Hanzalova            Ladislav Smejkal             of Lex Mundi
                             PRK Partners s.r.o.          White & Case                                               Mayank Metha
Michael Pistoula             advokátní kancelář                                        Jens Steen Jensen             Maersk Sealand Line
Limassol Municipality                                     Petra Sochorova              Kromann Reumert, member       Djibouti
                             Jitka Hlavova                Havel & Holásek s.r.o.,      of Lex Mundi
Petros Rialas                PRK Partners s.r.o.          advokátní kancelář                                         Ibrahim Mohamed Omar
P.G. Economides & Co         advokátní kancelář                                        Jeppe Jørgensen               Cabinet CECA
Limited, member of Russell                                Anna Staňková                Bech-Bruun Law Firm
                             Michal Hrnčíř                Havel & Holásek s.r.o.,                                    Abdallah Mohammed Kamil
Bedford International                                                                                                Etude Notariale
                             Ambruz & Dark Law Firm       advokátní kancelář           William Kanta
Criton Tornaritis                                                                      Kromann Reumert, member       Mohamed Omar Mohamed
Tornaritis Law Firm          Pavel Jakab                  Paul Stewart                 of Lex Mundi
                             Peterka & Partners           PricewaterhouseCoopers                                     Cabinet Medomar
Stelios Triantafyllides                                                                Lars Kjaer                    Lantosoa Hurfin Ralaiarinosy
Antis Triantafyllides &      Ludvik Juřička               Marie Strachotová            Bech-Bruun Law Firm
                             Ambruz & Dark Law Firm       Peterka & Partners                                         Groupement Cosmezz
Sons LLC                                                                                                             Djibouti S.A.
                                                                                       Dorte Kjærgaard
Panikos Tsiailis             Adela Krbcová                Nina Studentova              Accura
                             Peterka & Partners           PRK Partners s.r.o.                                        Aicha Youssouf Abdi
PricewaterhouseCoopers                                                                 Advokataktieselskab           Cabinet CECA
                                                          advokátní kancelář
Christodoulos Vassiliades    Martin Krechler                                           Aage Krogh
Christodoulos G.             Glatzová & Co.               Marek Švehlík                Magnusson                     D OM I N I C A
Vassiliades & Co LLC                                      Marek Švehlík
                             Alea Kubá                                                 Christine Larsen              Alix Boyd-Knights
                             Ambruz & Dark Law Firm       Růžena Trojánková            Plesner
CZECH REPUBLIC                                            Kinstellar
                                                                                                                     House of Assembly
                             Petr Kucera                                               Susanne Schjølin Larsen       Kathy Buffong
Allen & Overy LLP            CCB - Czech Credit Bureau    Klara Valentova              Kromann Reumert, member       Attorney General’s
Vladimír Ambruz                                           Ambruz & Dark Law Firm       of Lex Mundi                  Chambers
                             Petr Kuhn
Ambruz & Dark Law Firm       White & Case                 Ludìk Vrána                  Alexander M. P. Johannessen   Carl Duncan
Tomas Babacek                                             Vrána & Pelikán              Kromann Reumert, member       Independent Regulatory
                             Zuzana Luklova
Ambruz & Dark Law Firm       Ambruz & Dark Law Firm       Vaclav Zaloudek              of Lex Mundi                  Commission
Libor Basl                                                White & Case                 Andreas Nielsen               Marvlyn Estrado
                             Ondrej Machala
Baker & McKenzie             Notary Chamber, Czech                                     Bruun & Hjejle                KPB Chartered
                                                          DE N M A R K                                               Accountants
Stanislav Bednář             Republic                                                  Susanne Nørgaard
Peterka & Partners           Petr Měšťánek                Elsebeth Aaes-Jørgensen      PricewaterhouseCoopers        Kareem Guiste
                             Kinstellar                   Norrbom Vinding, member      Jim Øksnebjerg                Independent Regulatory
Stanislav Beran                                           of Ius Laboris                                             Commission
Peterka & Partners           Jiří Markvart                                             Advokataktieselskabet
                             Ambruz & Dark Law Firm       Peter Bang                   Horten                        F. Adler Hamlet
Tomáš Běhounek                                            Plesner                                                    Realco Company Limited
BNT - pravda & partner,      Peter Maysenhölder                                        Henrik Pedersen
v.o.s.                       bnt - pravda & partner,      Thomas Bang                  PricewaterhouseCoopers        Foued Issa
                             v.o.s.                       Lett Law Firm                                              Issa Trading Ltd.
220     DOING BUSINESS 2011

Sandra Julien                 Jose Ernesto Garcia A.         Diego Cabezas-Klaere          Gustavo Romero                  member of Russell Bedford
Companies and                 Transglobal Logistic           Cabezas & Cabezas-Klaere      Romero Arteta Ponce             International
Intellectual Property                                                                                                      Sameh Dahroug
Office                        Gloria Gasso                   Xavier Andrade Cadena         Myriam Dolores Rosales
                              Headrick Rizik Alvarez &       Andrade Veloz &               Garcés                          Ibrachy & Dermarkar Law
Alick C. Lawrence             Fernández                      Asociados                     Superintendencia de             Firm
Lawrence Alick C.                                                                          Bancos y Seguros                Said Diab
Chambers                      Pablo Gonzalez Tapia           Silvana Coka G.
                              González & Coiscou             Geotransport S.A.             Montserrat Sánchez              Sherif Dabbous, Auditors
Charlene Mae Magnaye                                                                       Coronel y Pérez                 & Financial Consultancies,
PricewaterhouseCoopers        Luis J. Jiménez                Fernando Coral                                                member of Russell Bedford
                              Jiménez Cruz Peña              Panalpina World               Pablo Fernando Sarzosa Játiva   International
Richard Peterkin                                             Transport Ecuador Quito       API Ecuador
PricewaterhouseCoopers        José Antonio Logroño Morales                                                                 Amany El Bagoury
                              Adams Guzman & Logroño         Lucía Cordero Ledergerber     Michelle Semanate               Al Kamel Law Office
Joan K.R. Prevost                                            Falconi Puig Abogados         Falconi Puig Abogados
Prevost & Roberts             José Ramón Logroño Morales                                                                   Hanan el Dib
                              Adams Guzman & Logroño         Renato Coronel                Leonardo Sempértegui            Al-Ahl Firm
Eugene G. Royer                                              Pinto & Garces Asoc. Cia      Sempértegui Ontaneda
Eugene G. Royer Chartered     Fabiola Medina                 Ltda, member of Russell                                       Hussein El Gebaly
Architect                     Medina & Rizek, Abogados       Bedford International         Esmeralda Tipán                 Ministry of Housing,
                                                                                           Empresa Eléctrica “Quito”       Utilities & Urban
Leah Shillingford             Laura Medina                   Fernando Del Pozo Contreras   SA                              Development
Dominica Amalgamated          Jiménez Cruz Peña              Gallegos, Valarezo &
Workers Union                                                Neira                         Max Torres                      Mohamed Refaat El Houshy
                              Ramón Ortega                                                 PricewaterhouseCoopers          The Egyptian Credit
                              PricewaterhouseCoopers         Miguel Falconi-Puig
D OM I N IC A N                                                                            Ruth Urbano                     Bureau I-Score
                                                             Falconi Puig Abogados
R E P U B L IC                Andrea Paniagua                                              Sempértegui Ontaneda            Hassan El Maraashly
                              PricewaterhouseCoopers         Martin Galarza                                                AAW Consulting Engineers
Lilly Acevedo                                                Puente Reyes & Galarza        Felipe Urdaneta
                              Carolina Pichardo                                            Acredita Buró de                Amr El Monayer
Headrick Rizik Alvarez &                                     Attorneys At Law Cia.
Fernández                     Biaggi & Messina                                             información crediticia S.A      Ministry of Finance
Cristian Alvarez              Sandra Piña                                                  César Vélez Calderón            Amina El Oteify
                                                             Juan Carlos Gallegos Happle
RC Advisors, member           Headrick Rizik Alvarez &                                     Covelcal                        Egyptian Financial
                              Fernández                      Gallegos, Valarezo &
of Russell Bedford                                           Niera                                                         Supervisory Authority
International                 Edward Piña Fernandez                                        E G Y P T, A R A B R E P.
                                                             Enrique Gomez                                                 Mai El- Shaarawy
Caroline Bono                 Biaggi & Messina                                                                             Trowers & Hamlins
                                                             Puente Reyes & Galarza        Abdel Aal Aly
PricewaterhouseCoopers        Hilda Patricia Polanco         Attorneys At Law Cia.         Afifi World Transport           Emad El Shalakany
Ana Isabel Caceres            Morales                        Ltda.
                                                                                           Naguib Abadir                   Shalakany Law Office,
Troncoso y Caceres            Sánchez Raful Sicard &         Leopoldo González R.                                          member of Lex Mundi
                              Polanco Abogados                                             Nacita Corporation
Giselle Castillo                                             Paz Horowitz Abogados                                         Khaled El Shalakany
                              Maria Portes                                                 Amal Abd El Razek
Superintendencia de                                          Rodrigo Jijón                 Egyptian Tax Authority          Shalakany Law Office,
Bancos                        Castillo y Castillo                                                                          member of Lex Mundi
                                                             Pérez, Bustamante y Ponce,
                              Alejandro Miguel Ramirez       member of Lex Mundi           Sara Abdel Gabbar
Laureana Corral                                                                            Trowers & Hamlins               Passant El Tabei
Danna Consulting                                             Juan Manuel Marchán                                           PricewaterhouseCoopers
                              Ramirez Suzaña & Asoc.                                       Ibrahim Mustafa Ibrahim
Leandro Corral                                               Pérez, Bustamante y Ponce,                                    Soheir Elbanna
                              Aristides Reyes                member of Lex Mundi           Abdel Khalek
Estrella & Tupete                                                                          General Authority for           Ibrachy Law Firm
                              EDEESTE                        Francisco Javier Naranjo
Mariano Corral                                                                             Investment GAFI                 Karim Elhelaly
                              Nelson Rodriguez               Grijalva
Danna Consulting                                             Paz Horowitz Abogados         Said Abdel Moniem               Al-Ahl Firm
José Cruz Campillo                                                                         AAW Consulting Engineers        Ashraf Elibrachy
                              Katherine Rosa                 Esteban Ortiz
Jiménez Cruz Peña                                            Pérez, Bustamante y Ponce,    Ahmed Abou Ali                  Ibrachy Law Firm
                              Jiménez Cruz Peña
Robinson Cuello Shanlatte                                    member of Lex Mundi           Hassouna & Abou Ali             Mostafa Elshafei
                              Francisco Sánchez
Programa de                                                  Jorge Paz Durini              Gamal Abou Ali                  Ibrachy Law Firm
Consolidacion de la           Ceballos & Sanchez,
                              Ingeniería y Energía, C.       Paz Horowitz Abogados         Hassouna & Abou Ali             Hassan Fahmy
Jurisdiccion Inmobiliaria
poder Judicial                por A.                         Bruno Pineda-Cordero          Ghada Adel                      Ministry of Investment
                              Maricell Silvestre Rodriguez   Pérez, Bustamante y Ponce,    PricewaterhouseCoopers          Ghada Farouk
Lisa de Freitas
                              Jiménez Cruz Peña              member of Lex Mundi           Hazem Ahmed Fathi               Shalakany Law Office,
de Freitas de Freitas and
Johnson                       Katherine Stefan               Xavier Amador Pino            Hassouna & Abou Ali             member of Lex Mundi
Richard De la Cruz            Jiménez Cruz Peña              Estudio Juridico Amador       Abd El Wahab Aly Ibrahim        Tarek Gadllah
RC Advisors, member           Miriam Stern                   Ramiro Pinto                  Abd El Wahab Sons               Ibrachy Law Firm
of Russell Bedford            Sánchez Raful Sicard &         Pinto & Garces Asoc. Cia                                      Emad Hassan
International                                                                              Sara Ammar
                              Polanco Abogados               Ltda, member of Russell                                       Ministry of State
                                                             Bedford International         Al Kamel Law Offices
Marcos de Leon                Juan Tejeda                                                                                  for Administrative
Superintendencia de                                          Patricia Ponce Arteta         Sayed Ammar                     Development
                              PricewaterhouseCoopers                                       Al Kamel Law Offices
Bancos                                                       Bustamante y Bustamante                                       Tarek Hassib
                              Vilma Verras Terrero                                         Hanan Arafat
Sarah de León Perelló                                        Juan Jose Puente                                              Al Kamel Law Offices
                              Jiménez Cruz Peña                                            Ministry of Housing,
Headrick Rizik Alvarez &                                     Puente Reyes & Galarza                                        Omneia Helmy
Fernández                     Patricia Villar                Attorneys At Law Cia.         Utilities & Urban
                                                                                           Development                     Egyptian Center for
                              Panalpina World                Ltda.                                                         Economic Studies
Rosa Díaz                     Transport Dominican
Jiménez Cruz Peña                                            Angel Alfonso Puente Reyes    Tim Armsby
                              Republic Santo Domingo                                       Trowers & Hamlins               Mohamed Hisham Hassan
Joaquín Guillermo Estrella                                   Puente, Gomez & Co Law                                        Ministry of Investment
                              Chery Zacarías                 Firm Cia. Ltda.               Khaled Balbaa
Ramia                         Medina & Rizek, Abogados                                                                     Stephan Jäger
Estrella & Tupete                                            Falconi Puig                  KPMG
                                                                                                                           Amereller Rechtsanwälte
Alejandro Fernández de        E C UA D OR                    Falconi Puig Abogados         Karim Dabbous
                                                                                                                           Mohamed Kamel
Castro                                                       Diego Ramírez                 Sherif Dabbous, Auditors
                              Pablo Aguirre                                                & Financial Consultancies,      Al Kamel Law Office
PricewaterhouseCoopers                                       Fabara & Compañia
                              PricewaterhouseCoopers         Abogados                      member of Russell Bedford       Mohanad Khaled
Mary Fernández Rodríguez                                                                   International
                              Jaime Mauricio Angulo                                                                        BDO, Khaled & Co
Headrick Rizik Alvarez &                                     Sandra Reed
Fernández                     Data-Credito                                                 Sherif Dabbous                  Shahira Khaled
                                                             Pérez, Bustamante y Ponce,
                                                             member of Lex Mundi           Sherif Dabbous, Auditors        Al Kamel Law Office
                              Juan Arias                                                   & Financial Consultancies,
                              Falconi Puig Abogados
                                                                                                                    ACKNOWLEDGMENTS         221
Taha Khaled                   Alejandro Fernández de        Flor Sanchez                 Mark Butzmann              Karl J. Paadam
BDO, Khaled & Co              Castro                        PricewaterhouseCoopers       BNT Attorneys-at-law OÜ    Sorainen
Minas Khatchadourian                                        Alonso V. Saravia            Ülleke Eerik               Karina Paatsi
Egypt Legal Desk              Roberta Gallardo de           Asociacion Salvadoreña de    Estonian Land Board        Luiga Mody Hääl Borenius
                              Cromeyer                      Ingenieros y Arquitectos
Ussama Khattab                Arias & Muñoz                 (ASIA)                       Indrek Ergma               Raino Paron
Bridges To Business                                                                      Sorainen                   Raidla Lejins & Norcous
                              Carlos Hernán Gil             Juan Tejeda
Adel Kheir                    Lexincorp                     PricewaterhouseCoopers       Valters Gencs              Kirsti Pent
Adel Kheir Law Office                                                                    Gencs Valters Law Firm     Law Office Tark & Co.
                              Federico Gurdian              Manuel Telles Suvillaga
Mustafa Makram                García & Bodán                Lexincorp                    Helen Ginter               Leho Pihkva
BDO, Khaled & Co                                                                         Sorainen                   Sorainen
                              Erwin Alexander Haas          Mauricio Antonio Urrutia
Sherif Mansour                Quinteros                     Superintendencia del         Külli Haab                 Kristiina Puuste
PricewaterhouseCoopers        Rusconi, Valdez, Medina &     Sistema Financiero           Konkurentsiamet Estonian   KPMG
                              Asociados                                                  Competition Authority
Mostafa Mostafa                                             Julio Vargas                                            Liza Rastorgujeva
Al Kamel Law Office           Carlos Henriquez              García & Bodán               Heili Haabu                MAQS Law Firm
                              Gold Service                                               Luiga Mody Hääl Borenius
Mostafa Mohamed Mostafa                                     Ligia Villeda                                           Ants Ratas
Al Kamel Law Office           Emilio Iraheta                Arrieta Bustamante           Kristjan Hänni             CF&S AS
                              Gold Service                                               Kawe Kapital
Ahmed Refat                                                                                                         Heidi Rätsep
Egyptian Tax Authority        Luis Lievano                  E Q UATOR IA L               Pirkko-Liis Harkmaa        Centre of Registers &
                              Associacion de Ingenieros     GUINEA                       Lepik & Luhaäär LAWIN      Information Systems
Tarek Fouad Riad
Kosheri, Rashed & Riad        y Arquitectos                 Caroline Idrissou-Belingar   Triinu Hiob                Kaidi Reiljan-Sihvart
                              Thelma Dinora Lizama de       BEAC                         Lepik & Luhaäär LAWIN      Lepik & Luhaäär LAWIN
Fatma Salah
                              Osorio                                                     Risto Hübner               Dmitri Rozenblat
Ibrachy & Dermarkar Law                                     Heidi B. Johansen
Firm                          Superintendencia del                                       Law Office Tark & Co.      Lepik & Luhaäär LAWIN
                              Sistema Financiero            GlobalTrans
Mohamed Serry                                               Internacional                Annika Jaanson             Piret Saartee
                              Jerson Lopez
Serry Law Office                                            Sébastien Lechêne            Luiga Mody Hääl Borenius   Ministry of Justice
                              Gold Service
Ramy Shalash                                                FIDAFRICA /                  Andres Juss                Martin Simovart
                              Fidel Márquez                 PricewaterhouseCoopers
Abdallah Shalash                                                                         Estonian Land Board        Lepik & Luhaäär LAWIN
                              Arias & Muñoz                 Paulino Mbo Obama
Omar Sherif                                                                              Meelis Kaps                Monika Tamm
                              Luis Alonso Medina Lopez      Oficina de estudieos -
Shalakany Law Office,                                       ATEG                         Eesti Energia Jaotusvõrk   Lepik & Luhaäär LAWIN
member of Lex Mundi           Rusconi, Valdez, Medina &                                  OÜ (Distribution Grid)
                              Asociados                     Ponciano Mbomio Nvo                                     Marjaa Teder
Randa Tharwat                                                                            Kadri-Catre Kasak          Luiga Mody Hääl Borenius
                              Astrud María Meléndez         Gabinete Juridico
Nacita Corporation                                                                       Ministry of Justice
                              Asociación Protectora de      François Münzer                                         Tarvi Thomberg
Greiss Youssef                Créditos de El Salvador                                    Gerli Kilusk               Eesti Energia Jaotusvõrk
                              (PROCREDITO)                  FIDAFRICA /
Afifi World Transport                                       PricewaterhouseCoopers       Lepik & Luhaäär LAWIN      OÜ (Distribution Grid)
Eman Zakaria                  Jorge Mendez                                               Ermo Kosk                  Holger Tilk
                                                            Dominique Taty
Ministry of Manpower &        Romero Pineda &                                            Lepik & Luhaäär LAWIN      Lepik & Luhaäär LAWIN
                              Asociados, member of Lex      FIDAFRICA /
Migration                                                   PricewaterhouseCoopers
                              Mundi                                                      Villu Kõve                 Villi Tõntson
Shereen Zaky                                                                             Estonian Supreme Court     PricewaterhouseCoopers
Shalakany Law Office,         Edgar Mendoza                 ERITREA
member of Lex Mundi           PricewaterhouseCoopers                                     Tanja Kriisa               Veikko Toomere
                                                            Rahel Abera                  PricewaterhouseCoopers     MAQS Law Firm
Mohsen Ziko                   Miriam Eleana Mixco Reyna     Berhane Gila-Michael
Al Kamel Law Office           Gold Service                                               Paul Künnap                Karolina Ullman
                                                            Law Firm
                                                                                         Sorainen                   MAQS Law Firm
Mona Zobaa                    Jocelyn Mónico                Senai Andemariam
Ministry of Investment        Aguilar Castillo Love                                      Piret Lappert              Neve Uudelt
                                                            University of Asmara
                                                                                         Sorainen                   Raidla Lejins & Norcous
                              Jose Navas                    Paulos Bereket
E L S A LVA D OR              All World Cargo, SA de CV                                  Priit Lepasepp             Ingmar Vali
                                                            Ministry of Land, Water
                                                            and Environment              Sorainen                   Registrite ja
Ana Margoth Arévalo           Ramón Ortega                                                                          infosusteemide Keskus
Superintendencia del          PricewaterhouseCoopers        Tesfai Ghebrehiwet           Liina Linsi
Sistema Financiero                                                                       Lepik & Luhaäär LAWIN      Hannes Vallikivi
                              Susana Palacios               Department of Energy
                                                                                                                    Law Office Tark & Co.
Francisco Armando Arias       Arias & Muñoz                 Biniam Ghebremichael         Kaidi Lippus
Rivera                                                                                   Ministry of Justice        Mirjam Vili
                              Jose Antonio Polanco          Eritrean Airlines
Arias & Muñoz                                                                                                       bnt Attorneys-at-law OÜ
                              Lexincorp                     Kebreab Habte Michael        Karin Madisson
Irene Arrieta de Díaz Nuila                                                              Sorainen                   Ago Vilu
                              Ana Patricia Portillo Reyes   Kebreab Habte Michael
Arrieta Bustamante                                          Legal Consulting                                        PricewaterhouseCoopers
                              Guandique Segovia                                          Margus Magi
Carlos Castillo               Quintanilla                   Tekeste Mesghenna            Ministry of Justice        Andres Vinkel
Romero Pineda &                                             MTD Enterprises PLC                                     Hansa Law Offices
Asociados, member of Lex      Hector Rios                                                Siiri Malmberg
Mundi                         Consortium Centro             Habtemicael Weldegiorgis     Hansa Law Offices          Vesse Võhma
                              América Abogados              Ministry of Land, Water                                 Lepik & Luhaäär LAWIN
Ricardo Cevallos                                                                         Johan Maunsbach
                              Kelly Beatriz Romero          and Environment              MAQS Law Firm              Urman Volens
Consortium Centro
América Abogados              Rusconi, Valdez, Medina &                                                             Sorainen
                              Asociados                     E S TON IA                   Veiko Meos
Walter Chávez                                                                            Krediidiinfo A.S.          Urmas Volens
Gold Service                  Roxana Romero                 Risto Agur                                              Sorainen
                                                                                         Jaanus Mody
                              Romero Pineda &               Sorainen                                                Joel Zernask
Maria Marta Delgado           Asociados, member of Lex                                   Luiga Mody Hääl Borenius
Arias & Muñoz                 Mundi                         Katrin Altmets                                          KPMG
                                                                                         Margus Mugu
Porfirio Diaz Fuentes         Adonay Rosales                                             Luiga Mody Hääl Borenius   E T H I OP IA
DLM & Asociados               PricewaterhouseCoopers        Airi Asperk
                                                                                         Liina Naaber-Kivisoo
                                                            Konkurentsiamet Estonian                                Daniel Alemu
Laura Duran De Jimemez        Mario Enrique Sáenz           Competition Authority        Lepik & Luhaäär LAWIN
                                                                                                                    Consultant & Attorney-
Asociación Protectora de      Sáenz & Asociados                                          Arne Ots                   at-Law
Créditos de El Salvador                                     Aet Bergmann
                              Ana Guadalupe Sáenz Padilla   Luiga Mody Hääl Borenius     Raidla Lejins & Norcous
(PROCREDITO)                                                                                                        Abdella Ali
                              Sáenz & Asociados                                                                     Abdella Ali Law Office
222     DOING BUSINESS 2011

Fikadu Asfaw                  Shelvin Singh               Sakari Kauppinen            Romain Arnaud                    Virginie Sabag
Fikadu Law Office             Parshotam & Co.             National Board of Patents   Vaughan Avocats                  Confédération
                                                          & Registration                                               Française du Commerce
Teklu Asqualu                 Narotam Solanki                                         Antoine Azam-Darley              Interentreprises (CGI)
Express Transit Service       PricewaterhouseCoopers      Antti Kivipuro              Azam-Darley & Associés
Enterprise PLC.                                           Energy Market Authority                                      Carole Sabbah
                              Shayne Sorby                Finland                     Nicolas Barberis                 Mayer Brown LLP
Bekure Assefa                 Munro Leys                                              Ashurst
Bekure Assefa Law Office                                  Suvi Knaapila                                                Isabelle Smith Monnerville
                              Chirk Yam                   Dittmar & Indrenius         Andrew Booth                     Vaughan Avocats
Berhanu Yegezu Beyene         PricewaterhouseCoopers                                  Andrew Booth Architect
GAD construction PLC                                      Elina Kumpulainen                                            Jean Luc Vallens
                              Eddie Yuen                  PricewaterhouseCoopers      Franck Buffaud                   Court of Appeal
Wossen Teshome Bokan          Williams & Gosling Ltd.     Legal Services              Delsol Avocats
Teshome Gabre-Mariam                                                                                                   François Verdot
                                                                                      Laure Canu
Law Firm                      FINLAND                     Mina Lang                                                    Salans
                                                          Castrén & Snellman          Mayer Brown LLP
Teferra Demiss                Hanna Ahtikoski             Attorneys Ltd.                                               Philippe Xavier-Bender
Legal and Insurance                                                                   Frédérique Chifflot Bourgeois    Gide Loyrette Nouel
                              Law Office ADVOCARE         Jouni Lehtinen              Lawyer at the Bar of Paris
Consultant and Attorney                                                                                                A.A.R.P.I.
                              Ville Ahtola                Helen Sähköverkko Oy        Michel Combe
Solomon Desta                                                                                                          Claire Zuliani
                              Castrén & Snellman          Tiina Leppälahti            Landwell & Associés -
National Bank of Ethiopia     Attorneys Ltd.                                                                           Transparence, member
                                                          Helen Sähköverkko Oy        PricewaterhouseCoopers           of Russel Bedford
Bahre Gezahagn                Manne Airaksinen                                        Legal Services                   International
Express Transit Service                                   Patrik Lindfors
                              Roschier Attorneys Ltd.,                                Stephane Coulaux
Enterprise PLC.               member of Lex Mundi         Lindfors & Co, Attorneys-                                    G A B ON
                                                          at-Law Ltd.                 Coulaux-Maricot-
Berhane Ghebray               Kasper Björkstén                                        Georganta (CMG LEGAL)
Berhane Ghebray &                                         Patrick Lindgren                                             Marcellin Massila
                              Helen Sähköverkko Oy                                    Ann Creelman                     Akendengue
Associates                                                Law office ADVOCARE
                              Claudio Busi                                            Vatier & Associés                SEEG, Société d’Energie et
Zekarias Keneaa                                           Tuomas Lukkarinen                                            d’Eau du Gabon
                              Castrén & Snellman                                      Raphaëlle de Ruffi de Pontevès
Addis Ababa University        Attorneys Ltd.              National Land Survey of
                                                          Finland                     Landwell & Associés -            Marie Carmel Ketty
Taddesse Lencho               Mikko Eerola                                            PricewaterhouseCoopers           Ayimambenwe
Addis Ababa University                                    Lasse Luukkainen            Legal Services                   Banque Internationale
                              Waselius & Wist
                                                          Castrén & Snellman                                           pour le Commerce et
Molla Mengistu                Marja Eskola                Attorneys Ltd.              Anne Delerable                   l’Industrie du Gabon
Addis Ababa University        PricewaterhouseCoopers                                  Gide Loyrette Nouel
                                                          Natalia Malgina             A.A.R.P.I.                       Benoît Boulikou
Semenh Sisay                  Johannes Frände             Hedman Osborne Clarke                                        SEEG, Société d’Energie et
Lewa PLC                                                                              Olivier Everaere                 d’Eau du Gabon
                              Roschier Attorneys Ltd.,    Tero Malmivaara
                              member of Lex Mundi                                     Agence Epure SARL
Eyasu Tequame                                             PricewaterhouseCoopers                                       Daniel Chevallon
Jehoiachin Techno Pvt.        Esa Halmari                 Legal Services              Benoit Fauvelet                  Matelec
Ltd. Co.                      Hedman Partners                                         Banque de France
                                                          Anna-Kaisa Nenonen                                           Fabrice Guida
Amsale Tsehaye                Johanna Haltia-Tapio        Castrén & Snellman          Sylvie Ghesquiere                Club OHADA Gabon
Amsale Tsehaye &              Hannes Snellman LLC         Attorneys Ltd.              Banque de France
Associates Law Office                                                                                                  Caroline Idrissou-Belingar
                              Tuija Hartikainen           Minna Oksa                  Kevin Grossmann                  BEAC
Tameru Wondmagegnehu                                      PricewaterhouseCoopers      Mayer Brown LLP
                              PricewaterhouseCoopers                                                                   Michael Jeannot
Tameru Wondmagegnehu                                      Legal Services
Law Offices                   Seppo Havia                                             Christophe Guenard               Matelec
                              Dittmar & Indrenius         Ilkka Pesonen               Landwell & Associés -
                                                                                      PricewaterhouseCoopers           Pélagie Massamba Mouckocko
FIJI                                                      Wabuco Oy, member
                              Harry Hedman                of Russell Bedford          Legal Services                   FIDAFRICA /
David Aidney                  Hedman Osborne Clarke       International                                                PricewaterhouseCoopers
                                                                                      Philipe Guibert
Williams & Gosling Ltd.       Heikki Hiltunen             Markku Pulkkinen            FIEEC                            Mirielle Moundakou Mapicka
Caroll Sela Ali               Roschier Attorneys Ltd.,    Hedman Partners                                              Club OHADA Gabon
                                                                                      Marc Jobert
Cromptons Solicitors          member of Lex Mundi                                                                      Jean Hilaire Moussavou
                                                          Mikko Reinikainen           Jobert & Associés
Eddielin Almonte              Mia Hukkinen                PricewaterhouseCoopers                                       Fumu Technologie
                                                                                      Caroline Joly
PricewaterhouseCoopers        Roschier Attorneys Ltd.,                                                                 Célestin Ndelia
                              member of Lex Mundi         Veli-Pekka Saajo            Landwell & Associés -
Jon Apted                                                 Energy Market Authority     PricewaterhouseCoopers           Etude Maître Ndelia
Munro Leys                    Jenni Hupli                 Finland                     Legal Services                   Célestin
                              Castrén & Snellman                                      Carol Khoury                     Joel Ndong
Nehla Basawaiya               Attorneys Ltd.              Tatu Simula
Munro Leys                                                Roschier Attorneys Ltd.,    Jones Day                        Direction Générale de
                              Nina Isokorpi               member of Lex Mundi                                          l’Urbanisme
Mahendra Chand                                                                        Daniel Arthur Laprès
                              Roschier Attorneys Ltd.,                                                                 Ruben Mindonga Ndongo
Munro Leys                    member of Lex Mundi         Petri Taivalkoski           Cabinet d’Avocats
                                                          Roschier Attorneys Ltd.,                                     Cabinet Maître Anguiler
William Wylie Clarke          Lauri Jääskeläinen                                      Magali Lemaistre
                                                          member of Lex Mundi         Confédération                    Lubin Ntoutoume
Howards Lawyers               Building Control
                              Department of the City of   Esa Tiainen                 Française du Commerce            Avocat
Dilip Jamnadas                Helsinki                    National Land Survey of     Interentreprises (CGI)
                                                                                                                       Olivier P. N’Zahou
Jamnadas and Associates                                   Finland                     Jean-Louis Martin
                              Pekka Jaatinen                                                                           Club OHADA Gabon
Nilesh Prasad                 Castrén & Snellman          Marko Vuori                 Jones Day
                                                                                                                       Marie-Jose Ongo Mendou
Mitchell, Keil &              Attorneys Ltd.              Krogerus Attorneys Ltd.     Nicolas Mordaunt-Crook
Associates                                                                                                             FFA Juridique & Fiscal
                              Virpi Jalonen               Rauli Werdermann            Landwell & Associés -
Ramesh Prasad Lal                                                                     PricewaterhouseCoopers           Nadine Owanga Tetey Logi
                              PricewaterhouseCoopers      Schenker Corp.                                               Club OHADA Gabon
Carpenters Shipping                                                                   Legal Services
                              Nina Järvinen               Gunnar Westerlund                                            Laurent Pommera
Colin Radford                                             Roschier Attorneys Ltd.,    Nathalie Morel
                              Cargoworld Ab/Oy                                                                         FIDAFRICA /
Larsen Holtom Maybin                                      member of Lex Mundi         Mayer Brown LLP
& Company Limited,            Jukka-Pekka Joensuu                                                                      PricewaterhouseCoopers
                                                          Kai Wist                    Frédéric Roussel
Architects & Engineers        PricewaterhouseCoopers                                                                   Christ Hermann Pounah
                                                          PricewaterhouseCoopers      Fontaine, Roussel &
Varun Shandil                 Juuso Jokela                                            Associés                         Club OHADA Gabon
Munro Leys                    Suomen Asiakastieto Oy -    FRANCE                      Hugues Roux                      Christophe A. Relongoué
                              Finska                                                                                   FIDAFRICA /
Om Dutt Sharma                                                                        Banque de France
                                                          Allen & Overy LLP                                            PricewaterhouseCoopers
Fiji Electricity Authority
                                                                                                                  ACKNOWLEDGMENTS         223
G A M B IA , T H E             David Giorgadze              Tato Urjumelashvili        Christof Kautzsch          Katharina von Rosenstiel
                               Association for Protection   State Procurement Agency   Salans                     Orrick Hölters & Elsing
Alpha Amadou Barry             of Landowners Rights
                                                                                       Johann Klein               Lena Wallenhorst
Deloitte                       (APLR)                       GERMANY
                                                                                       Beeh & Happich GmbH        Cleary Gottlieb Steen &
Abdul Aziz Bensouda            Lasha Gogiberidze            Friedhold E. Andreas       Wirtschaftsprüfungs-       Hamilton LLP
Amie Bensouda & Co.            BGI Legal                    Freiling, Andreas &        gesellschaft
                                                                                       Steuerberatungsge-         Stephan Werner
Amie N.D. Bensouda             Mamuka Gordeziani            Partner
                                                                                       sellschaft, member         Annekatren Werthmann-
Amie Bensouda & Co.            ITM Global Logistics         Gabriele Apfelbacher       of Russell Bedford         Feldhues
Lamin Ceesay                   Levan Gotua                  Cleary Gottlieb Steen &    International              PricewaterhouseCoopers
Solie Law Chambers             Ministry of Finance          Hamilton LLP               Jörg Kraffel               Legal Services
Ida Denise Drameh              Bela Gutidze                 Marco Bach                 White & Case               Thomas Winkler
Ida D. Drameh & Associates     GDC Solutions                PricewaterhouseCoopers     Peter Limmer               Domus AG, member
                                                            Henning Berger             Notare Dr. Limmer & Dr.    of Russell Bedford
Cherno Alieu Jallow            Tamuna Gvaramia                                                                    International
Deloitte                       BGI Legal                    White & Case               Friederich
                                                                                       Christoph Lindenau         Gerlind Wisskirchen
Kulo Jatta                     Batu Gvasalia                Astrid Berle
                                                                                       PricewaterhouseCoopers     CMS Hasche Sigle
Department of Land and         National Agency of Public    SCHUFA Holding AG
Surveys                        Registry                                                Legal Services             Boris Witt
                                                            Jennifer Bierly
                                                                                       Frank Lohrmann             Cleary Gottlieb Steen &
Lamin S. Jatta                 Nino Javakhadze              GSK Stockmann + Kollegen                              Hamilton LLP
Deloitte                       Chancellery of the                                      Cleary Gottlieb Steen &
                                                            Joerg Boehmer              Hamilton LLP               Uwe Witt
                               Government of Georgia
Sulayman M. Joof                                            Michael Brems                                         PricewaterhouseCoopers
                               David Kakabadze                                         Cornelia Marquardt
S.M. Joof Agency                                            Cleary Gottlieb Steen &                               Legal Services
                               Georgian Legal                                          Norton Rose
Nani Juwara                                                 Hamilton LLP                                          Christian Zeissler
                               Partnership                                             Susanne Mattern
National Water and                                          Thomas Büssow                                         C·B·H Rechtsanwälte
Electricity Company Ltd.       Irakli Kandashvili                                      PricewaterhouseCoopers
George Kwatia                  Pasha Karim                                             Werner Meier               G HA NA
                                                            Thomas Buhl                Cleary Gottlieb Steen &
PricewaterhouseCoopers         Globalink Logistics Group    Cleary Gottlieb Steen &    Hamilton LLP               George K Acquah
Tijan Mbye                     Mari Khardziani              Hamilton LLP                                          Laryea, Laryea & Co. P.C.
                               National Agency of Public                               Dirk Meyer-Claassen
Maj Consult Ltd.                                            Nikolaus Bunting                                      Larry Adjetey
                               Registry                                                Senatsverwaltung für
Omar Njie                                                   Institute for Law and      Stadtentwicklung Berlin    Law Trust Company
Law Firm Omar Njie             Koba Koakhidze               Finance Germany
                               JSC Creditinfo Georgia                                  Eike Najork                Benjamin Agbotse
Pa M. M. N’jie                                              Helge Dammann              C·B·H Rechtsanwälte        H & G Architects and
Trust Bank Ltd.                David Koberidze              PricewaterhouseCoopers                                Consultants
                               Chancellery of the           Legal Services             Wolfgang Nardi
Maxwell Ntiri                  Government of Georgia                                   Kirkland & Ellis LLP       Godwin Amartey
                                                            Andreas Eckhardt                                      Andah and Andah
PricewaterhouseCoopers                                                                 Dirk Otto
                               Aieti Kukava                 PricewaterhouseCoopers
Kingsley Owusu-Ewli            Alliance Group Holding       Legal Services             Norton Rose                Nene Amegatcher
PricewaterhouseCoopers                                                                                            Sam Okudzeto & Associates
                               Vakhtang Lejava              Dieter Endres              Daniel Panajotow
Ebrima Sambou                  Chancellery of the           PricewaterhouseCoopers     Cleary Gottlieb Steen &    K. B. Andah
Office of the Chief Justice,   Government of Georgia                                   Hamilton LLP               Andah and Andah
                                                            Peter Fissenewert
Judiciary of The Gambia                                                                Peter Polke                Wilfred Kwabena Anim-
                               Ekaterine Meskhidze          Buse Heberer Fromm
Hawa Sisay-Sabally             National Agency of Public                               Cleary Gottlieb Steen &    Odame
                                                            Sabine Funke               Hamilton LLP               Land Valuation Board
Raymond Sock                   Registry                     Cleary Gottlieb Steen &
Legal Consultant               Merab Narmania               Hamilton LLP               Sebastian Prügel           Ellen Bannerman
                               Chancellery of the                                      White & Case               Bruce-Lyle Bannerman &
Darcy White                                                 Markus J. Goetzmann                                   Associates
PricewaterhouseCoopers         Government of Georgia        C·B·H Rechtsanwälte        Michael Roemer
                               Vachtang Okreshidze                                     Vattenfall Europe          Stella Bentsi-Enchill
                                                            Jana Greiser
G E ORG IA                     Georgia National                                        Distribution Hamburg       Lexconsult and Company
                                                            PricewaterhouseCoopers     GmbH
                               Energy and Water Supply      Legal Services                                        Abed Buabur
Zurab Antelidze                Regulatory Commission                                   Christoph Schauenburg      Andah and Andah
Ministry of Finance                                         Björn Grund
                               Vakhtang Paresishvili                                   Cleary Gottlieb Steen &
Natalia Babakishvili                                        Cleary Gottlieb Steen &    Hamilton LLP               Emmanuel Dorsu
                               DLA Piper Georgia LP         Hamilton LLP                                          Town and Country
Mgaloblishvili, Kipiani,                                                               Friedrich Tobias Schoene
Dzidziguri (MKD) Law Firm      Irakli Pipia                                                                       Planning Department
                                                            Andrea Gruss               Hogan & Hartson LLP
                               DLA Piper Georgia LP         Merget + Partner                                      Clifford Fiadjoe
Giorgi Begiashvili
                               Tamar Popkhadze                                         Kirstin Schwedt            Andah and Andah
Begiashvili & Co. Limited                                   Klaus Günther
Law Offices                    PricewaterhouseCoopers                                  Linklaters Oppenhoff &
                                                            Linklaters Oppenhoff &     Rädler                     Angela Gyasi
Ketevan Beradze                Joseph Salukvadze            Rädler                                                Bentsi-Enchill & Letsa,
                               Tbilisi State University                                Ingrid Seitz               member of Lex Mundi
BGI Legal                                                   Robert Gutte               Deutsche Bundesbank
Sandro Bibilashvili            Natia Samushia               Cleary Gottlieb Steen &                               Farida Karim
                               Chancellery of the           Hamilton LLP               Ahmad Soltan               Crown Agents Ghana Ltd.
BGI Legal
                               Government of Georgia                                   Wimexas Ltd..
Vladimer Chkhaidze                                          Rüdiger Harms                                         Rosa Kudoadzi
                               Manzoor Shah                 Cleary Gottlieb Steen &    Dirk Stiller               Bentsi-Enchill & Letsa,
National Agency of Public
Registry                       Globalink Logistics Group    Hamilton LLP               PricewaterhouseCoopers     member of Lex Mundi
                                                                                       Legal Services
Paul Cooper                    Manana Shurghulaia           Ilka Heinemeyer                                       George Kwatia
                               Chancellery of the           SJ Berwin LLP              Tobias Taetzner            PricewaterhouseCoopers
                               Government of Georgia                                   PricewaterhouseCoopers
Kakha Damenia                                               Stefan Heinrich                                       Samuel Kwofie
                               Rusa Sreseli                 Cleary Gottlieb Steen &    Holger Thomas              Ghana Grid Company
GDC Solutions
                               GDC Solutions                Hamilton LLP               SJ Berwin LLP
Tsitsi Doborjginidze                                                                                              Kenneth D. Laryea
                               Anna Tabidze                 Götz-Sebastian Hök         Matthias Thorns            Laryea, Laryea & Co. P.C.
Caucastransexpress Ltd.
                               Mgaloblishvili, Kipiani,     Dr. Hök Stieglmeier &      BDA | Confederation of
Tsotne Ebralidze                                            Partner                    German Employers           Nortey Miriam
                               Dzidziguri (MKD) Law Firm                                                          PricewaterhouseCoopers
ARCI Architecture &                                         Markus Jakoby              Valentin Todorow
Development                    Giorgi Tavartkiladze                                                               Sam Okudzeto
                               Deloitte                     Jakoby Rechtsanwälte       Hogan & Hartson LLP
Courtney Fowler                                                                                                   Sam Okudzeto & Associates
224      DOING BUSINESS 2011

Kingsley Owusu-Ewli              Olga Koromilia               Mania Tsoumita                 María de los Angeles Barillas   Rita Pérez
PricewaterhouseCoopers           PricewaterhouseCoopers       Kelemenis & Co.                Buchhalter                      Aragón & Aragón
                                 Legal Services                                              Saravia & Muñoz
Stefan Peter                                                  Ioannis Vekris                                                 Melida Pineda
Panalpina Ltd.                   Yannis Kourniotis            PotamitisVekris                Edgar Baltazar Barquín Durán    Carrillo & Asociados
                                 M & P Bernitsas Law                                         Superintendencia de
Jacob Saah                       Offices                      Sofia Xanthoulea               Bancos                          Evelyn Rebuli
Saah & Co.                                                    John M. Tripidakis and                                         Quiñones, Ibargüen & Luján
                                 Tom Kyriakopoulos            Associates                     Jorge Rolando Barrios
Julien Tardy                     Kelemenis & Co.                                             Bonilla, Montano,               Alfredo Rodríguez Mahuad
SDV (Ghana) Ltd.                                              Vicky Xourafa                  Toriello & Barrios              Consortium Legal,
                                 Dimitrios Kremalis           Kyriakides Georgopoulos &                                      Rodríguez, Archila,
Darcy White                      Kremalis Law Firm, member    Daniolos Issaias Law Firm      Neri Benitez                    Castellanos, Solares &
PricewaterhouseCoopers           of Ius Laboris                                              Empresa Eléctrica de            Aguilar
                                                              Fredy Yatracou                 Guatemala, S.A.
GREECE                           Vassiliki G. Lazarakou       PricewaterhouseCoopers                                         Rodrigo Salguero
                                 Zepos & Yannopoulos,                                        Cecilia Bonilla                 PricewaterhouseCoopers
George Apostolakos               member of Lex Mundi          G R E NA DA                    Aguilar Castillo Love
                                                                                                                             Cynthia Sequeira
Apostolakos Architects           Ioanna Lazaridou -                                          Maria del Pilar Bonilla
                                                              Raymond Anthony                                                Palacios & Asociados
Ioanna Argyraki                  Elmaloglou                                                  Bonilla, Montano,
                                                              Raymond Anthony & Co.                                          José Augusto Toledo Cruz
Kyriakides Georgopoulos &        Kelemenis & Co.                                             Toriello & Barrios
Daniolos Issaias Law Firm                                     Robert Branch                                                  Arias & Muñoz
                                 Konstantinos Logaras                                        Agustín Buezo
                                                              Supreme Court                                                  Elmer Vargas
Andreas Bagias                   Zepos & Yannopoulos,                                        Arrow Cargo
Kelemenis & Co.                  member of Lex Mundi          James Bristol                                                  ACZALAW
                                                                                             Edy Cabrera
                                 Evangelia Martinovits        Henry, Henry & Bristol                                         Sergio Velásquez
Antonis Bavas                                                                                PricewaterhouseCoopers
Stephenson Harwood               I.K. Rokas & Partners        Thaddus Charles                                                Comisión Nacional de
                                                                                             Rodrigo Callejas Aquino         Energía Eléctrica
                                 Margarita Matsi              Inland Revenue
Ira Charisiadou                                               Department                     Carrillo & Asociados
                                 Kelemenis & Co.                                                                             Ernesto Viteri Arriola
Elias Paraskevas Attorneys                                                                   José Alfredo Cándido Durón
1933                                                          Christopher DeRiggs                                            Viteri & Viteri
                                 John Mazarakos                                              Superintendencia de
                                                              Ministry of Finance,
Alkistis - Marina Christofilou   Elias Paraskevas Attorneys   Planning, Energy, Foreign      Bancos                          GUINEA
I.K. Rokas & Partners            1933                         Trade & Co-operatives          Juan Pablo Carrasco de          Aminata Bah Tall
Sotiris Constantinou             Makariou Panagiota           Carlyle Felix                  Groote
                                                                                                                             Nimba Conseil SARL
Grant Thornton                   Grant Thornton               Ministry of Finance,           Díaz-Durán & Asociados
                                                              Planning, Energy, Foreign      Central Law                     Boubacar Barry
Theodora D. Karagiorgou          Panayis Panagiotopoulos
                                                              Trade & Co-operatives          Francisco José Castillo         Jurifis Consult Guinée
Koutalidis Law Firm              Kremmydas-Doris &
                                 Associates Law Firm          Jo Francis                     Chacón                          Mohamed Camara
Eleni Dikonimaki                                                                             Aguilar Castillo Love           SOCOPAO - SDV
Teiresias S.A. Interbanking      Antonis Pantazis             Ministry of Legal Affairs
Information Systems              PricewaterhouseCoopers       Anette Henry                   Juan Carlos Castillo Chacón     Oumar Dabo
                                                              Supreme Court                  Aguilar Castillo Love           ARCHI
Panagiotis Drakopoulos           Elena Papachristou
Drakopoulos Law Firm             Zepos & Yannopoulos,         Kelvin Jacobs                  Paola van der Beek de           Ahmadou Diallo
                                 member of Lex Mundi                                         Andrino                         Chambre des Notaires
Alexandra Economou                                            Creative Design
                                                                                             Cámara Guatemalteca de
Drakopoulos Law Firm             Konstantinos Papadiamantis   Kurt LaBarrie                  la Construcción                 Djenabou Diallo
                                 PotamitisVekris              Creative Design                                                Nimba Conseil SARL
Margarita Flerianou                                                                          Rolando De Paz Barrientos
Economou International           Constantinos Papadogiannis   Niel Noel                      Solutions of Informatica        Maimouna Diallo
Shipping Agencies                ACRON Technical              Henry Hudson - Phillips        of Central America, Inc.        Nimba Conseil SARL
                                 Commercial Ltd.              & Co.
Sotiris Gioussios                                                                            Luis Diaz                       El Hajj Barry Djoudja
Grant Thornton                   Kyriakos Papadogiannis       Darshan Ramdhani               TransUnion Guatemala            AICHFEET
                                 ACRON Technical              Ministry of Legal Affairs
Antigoni Gkarla                  Commercial Ltd.                                             Hugo Daniel Figueroa Estrada    Abdel Aziz Kaba
PricewaterhouseCoopers                                        Valentino Sawney               Superintendencia de             Nimba Conseil SARL
                                 Athanassia Papantoniou                                      Bancos
Yanos Gramatidis                                              Tradship International                                         Lansana Kaba
                                 Kelemenis & Co.
Bahas, Gramatidis &                                           David Sinclair                 Rodolfo Fuentes                 CARIG
Partners                         Alexios Papastavrou                                         Protectora de Crèdito
                                                              Sinclair Enterprises                                           Nouke Kourouma
                                 PotamitisVekris              Limited                        Comercial
Elina Kanataki                                                                                                               Direction Nationale
Drakopoulos Law Firm             Dimitris E. Paraskevas       Trevor St. Bernard             José Gonzalez                   de l’Habitat et de la
                                 Elias Paraskevas Attorneys   Lewis & Renwick                Precon                          Construction
Constantinos Kapitsinos          1933
Spyridakis Tsoukala Law                                       Lisa Telessord                 Raúl Stuardo Juárez Leal        Mohamed Lahlou
Firm (ST Law Firm)               Katerina Politi                                             Superintendencia de             FIDAFRICA /
                                                              Supreme Court
                                 Kyriakides Georgopoulos &                                   Bancos                          PricewaterhouseCoopers
Evangelos Karaindros             Daniolos Issaias Law Firm    Shireen Wilkinson
Evangelos Karaindros Law                                      Wilkinson, Wilkinson &         María Isabel Luján              Guy Piam
Firm                             Mary Psylla                                                 Zilbermann                      Nimba Conseil SARL
                                 PricewaterhouseCoopers                                      Quiñones, Ibargüen & Luján
Artemis Karathanassi                                          Daniella Williams Mitchell                                     Raffi Raja
PricewaterhouseCoopers           Vasiliki Salaka                                             Eduardo Mayora Alvarado         Cabinet Koûmy
                                                              Danny Williams & Co.
                                 Karatzas & Partners                                         Mayora & Mayora, S.C.
Constantine Karydis                                                                                                          Dominique Taty
PricewaterhouseCoopers           Harris Skordakis             G UAT E M A L A                Edgar Mendoza                   FIDAFRICA /
Legal Services                   PricewaterhouseCoopers                                      PricewaterhouseCoopers          PricewaterhouseCoopers
                                 Legal Services               José Aguilar
Yannis Kelemenis                                              Mayora & Mayora, S.C.          Christian Michelangeli          Abdourahamane Tounkara
Kelemenis & Co.                  Iro Stamataki                                               Carrillo & Asociados            Guinée Consulting
                                 Kelemenis & Co.              Pedro Aragón
Constantinos Klissouras                                       Aragón & Aragón                Roberto Moreno Rodríguez        Aboubacar Salimatou Toure
Anagnostopoulos Bazinas          Alexia Stratou                                              Alcalá                          Nimba Conseil SARL
                                 Kremalis Law Firm, member    Elias Arriaza
Alexandra Kondyli                                                                            Moreno Ruffinelli &             Yansane Fatoumata Yari
                                 of Ius Laboris               Consortium Legal,              Asociados
Karatzas & Partners                                           Rodríguez, Archila,                                            Soumah
                                 John Tripidakis              Castellanos, Solares &         Roberto Ozaeta                  Office Notarial
Nicholas Kontizas                John M. Tripidakis and       Aguilar                        PricewaterhouseCoopers
Zepos & Yannopoulos,             Associates                                                  Legal Services                  G U I N E A- B I S S AU
member of Lex Mundi                                           Anabella Arzú
                                 Antonios Tsavdaridis         ACZALAW                        Marco Antonio Palacios
Panos Koromantzos                                                                                                            Diaby Aboubakar
                                 I.K. Rokas & Partners                                       Palacios & Asociados
Bahas, Gramatidis &                                           Ruby María Asturias Castillo                                   BCEAO
Partners                                                      ACZALAW
                                                                                                                        ACKNOWLEDGMENTS           225
Marceano Barbosa                 Garry Lhérisson              José Rafael Rivera Ferrari    Kok Leong Ngan              Norbert Izer
Registrar                        Ministère des Travaux        Consortium Centro             CLP Power Hong Kong         PricewaterhouseCoopers
                                 Publics, Transports et       America Abogados              Limited
Jaimentino Có                    Communications                                                                         Zsuzsanna Károlyi
Ministério do Comércio                                        Enrique Rodriguez Burchard    Randolph Perry              PRK Bellák & Partners
                                 Louis Gary Lissade           Aguilar Castillo Love         Orrick, Herrington &
Adelaida Mesa D’Almeida          Cabinet Lissade                                            Sutcliffe LLP               Petra Lencs
JURISCONTA SRL                                                Fanny Rodríguez del Cid                                   Bárd, Cseri & Partners
                                 Joseph Paillant              Arias & Muñoz                 Kenneth Poon                Law Firm
Agostinho Joaquim Gomes          Ordre des Comptables                                       The Land Registry of Hong
Municipality of Bissau           Professionels Agrées         René Serrano                  Kong                        Lívia Mihovics
                                 d’Haïti                      Arias & Muñoz                                             Réti, Antall & Madl
Octávio Lopes                                                                               Martinal Quan               Landwell Law Firm
Octávio Lopes Advogados -        Micosky Pompilus             Godofredo Siercke             Metopro Associates
Miranda Alliance                 Cabinet d’Avocats            García & Bodán                Limited                     László Mohai
                                 Chalmers                                                                               Mohai Law Office
Osiris Francisco Pina Ferreira                                Cristian Stefan Handal        Jude Ryan
Conselho judicial da             Paul Emile Simon             Zacarías & Asociados          Orrick, Herrington &        Robert Nagy
magistradura                     Architect                                                  Sutcliffe LLP               BISZ Central Credit
                                                              Roberto Manuel Zacarías                                   Information Plc.
Djunco Suleiman Ture             Salim Succar                 Urrutia                       Alex Sahi
Municipality of Bissau           Cabinet Lissade              Zacarías & Asociados          Top Impetus                 Sándor Németh
                                                                                                                        Szecskay Attorneys at Law
Carlos Vamain
                                 HON DU R AS                  H O N G KON G S A R ,         Ervin Tan
                                                                                                                        Christopher Noblet
Gomes & Vamain
Associados                                                    C H I NA                      Orrick Herrington &
                                                                                                                        Partos & Noblet Lovells
                                 Juan José Alcerro Milla                                    Sutcliffe
Emmanuel Yehouessi               Aguilar Castillo Love        Allen & Overy LLP             Eric Tang                   Faith Okpukpan
BCEAO                                                         Albert P.C. Chan              Asia Business Service       Jones Lang LaSalle
                                 Jose Miguel Alvarez
                                 Consortium Centro            The Hong Kong                 Limited                     Örs Pénzes
G U YA NA                                                     Polytechnic University
                                 America Abogados                                           Sara Tong                   Nagy és Trócsányi Law
Ashton Chase                                                  Allan Chan                    Temple Chambers             Office, member of Lex
                                 José Simón Azcona                                                                      Mundi
Law Office of Ashton             IABSA                        The Land Registry of Hong     Laurence Tsong
Chase Associates                                              Kong                                                      Andrea Soós
                                 Manuel Betancourth                                         TransUnion Hong Kong
Desmond Correia                                               Nicholas Chan                                             SoosLaw office
                                 DYCELEC S de R.L.                                          Yeeling Wan
Correia & Correia Ltd.                                        Squire, Sanders & Dempsey                                 Vera Szalkai
                                 César Cabrera                                              Stephenson Harwood & Lo
Geoffrey Da Silva                                             Vashi Ram Chandi                                          KÖZTI Zrt.
                                 TransUnion                                                 Yuen-ho Wan
Guyana Office for                                             Excellence International                                  András Szecskay
Investment                       Jose Ernesto Calix                                         Russell Bedford Hong
                                                              Deborah Y. Cheng              Kong Limited, member        Szecskay Attorneys at Law
                                 Empresa Nacional de
Lucia Desir                      Energía Eléctrica            Squire, Sanders & Dempsey     of Russell Bedford          Ágnes Szent-Ivány
D & J Shipping Services                                       L.L.P.                        International               Sándor Szegedi Szent-Ivány
                                 Janeth Castañeda de Aquino                                                             Komáromi Eversheds
Guyana Power & Light Inc.                                     Candace Chu                   Fergus Wong
                                 Grupo Cropa Panalpina
                                                              Economic Analysis and         PricewaterhouseCoopers      Viktória Szilágyi
Kashir Khan                      Carmen Chevez                Business Facilitation         Jackson Wong                Nagy és Trócsányi Law
Attorney-at-Law                  CNBS - Comision Nacional     Unit, Hong Kong SAR
                                                                                            Hong Kong Economic &        Office, member of Lex
Rakesh Latchana                  de Bancos y Seguros          Government                                                Mundi
                                                                                            Trade Office
Ram & McRae                      Jaime Colindres Rosales      Jimmy Chung
                                                                                            Ricky Yiu                   László Szqcs
Carolyn Paul                     DYCELES S de R.L.            Russell Bedford Hong                                      Réti, Antall & Madl
                                                              Kong Limited, member          Baker & McKenzie
Supreme Court of                 Ramón Discua                                                                           Landwell Law Firm
Judicature                                                    of Russell Bedford            Peter Yu
                                 Batres, Discua, Martinez     International                                             Adrienn Tar
                                 Abogados                                                   PricewaterhouseCoopers
R.N. Poonai                                                                                                             Szecskay Attorneys at Law
Poonai & Poonai                                               Keith Man Kei Ho              Frank Yuen
                                 Gilda Espinal Veliz          Wilkinson & Grist                                         Ádám Tóth
                                 ASJ - Asociacion para una                                  KLC Kennic Lui & Co
Public Utilities                                                                                                        Dr. Tóth & Dr. Gáspár
Commission Guyana                Sociedad mas Justa           Rod Houng-Lee                                             KözjegyzQi Iroda
                                                              PricewaterhouseCoopers        H U N G A RY
Christopher Ram                  Angela Figueroa                                                                        Gábor Varga
Ram & McRae                      ASJ - Asociacion para una    Tam Yuen Hung                 Mark Balastyai              BISZ Central Credit
                                 Sociedad mas Justa           Guangdong and Hong Kong       Futureal Group              Information Plc.
Vishwamint Ramnarine                                          Feeder Association Ltd.
PFK Barcellos, Narine            Lillizeth Garay                                            Péter Bárdos                Vera Várkonyi
& Co                             CNBS - Comision Nacional     Salina Ko                     Dr. Bárdos Attorney-at-     Notary
                                 de Bancos y Seguros          APL                           Law
Reginald Roach                                                                                                          Agnes Wolford
R&D Engineering                  Jessica Handal               Howard Lam                    Sándor Békési               Budapest Viii. district
                                 Arias & Muñoz                Linklaters                    Partos & Noblet Lovells     Municipality
Gidel Thomside
National Shipping                Juan Diego Lacayo González   Lauren Lau                    Hedi Bozsonyik              Blanka Zombori
Corporation Ltd.                 Aguilar Castillo Love        KLC Kennic Lui & Co           Szecskay Attorneys at Law   PricewaterhouseCoopers
Josephine Whitehead              Marcela López Carrillo       Damon Law                     Zsuzsanna Cseri
Cameron & Shepherd               PricewaterhouseCoopers       Baker and McKenzie            Bárd, Cseri & Partners      ICEL AND
                                                                                            Law Firm
Troy Williams                    Dennis Matamoros Batson      Phila Law                                                 Halla Ýr Albertsdóttir
Ram & McRae                      Arias & Muñoz                Economic Analysis and         Gabriella Erdos             PricewaterhouseCoopers
                                                              Business Facilitation         PricewaterhouseCoopers
                                 Ramón E. Morales                                                                       Elin Arnadottir
HA I T I                         PricewaterhouseCoopers
                                                              Unit, Hong Kong SAR
                                                                                            Ágnes Fábry                 PricewaterhouseCoopers
Lionel Allen                                                                                PRK Bellák & Partners
                                 Vanessa Oquelí               Tommy Li                                                  Kristján Ásgeirsson
Architect                        García & Bodán               Burke, Fung & Li Solicitors   Éva Gargya                  Arkitektastofan OG
Martin Camille Cangé                                                                        Nagy és Trócsányi Law
                                 Ramón Ortega                 Kennic L H Lui                Office, member of Lex       Þórður Búason
Electricité d’Haïti              PricewaterhouseCoopers       KLC Kennic Lui & Co           Mundi                       Reykjavik Construction
Jean Gerard Eveillard                                                                                                   Agency
                                 Mauricio Quiñónez            Justin Ma                     Anna Gáspár
Cabinet Eveillard                PricewaterhouseCoopers       Linklaters                    Build-Econ Ltd.             Eymundur Einarsson
Gilbert Giordani                                                                                                        Endurskoðun og ráðgjöf
                                 Dino Rietti                  James Ngai                    Dóra Horváth                ehf, member of Russell
Etude Brisson Cassagnol          Arquitecnic                  Russell Bedford Hong          Réti, Antall & Madl         Bedford International
Robert Laforest                                               Kong Limited, member          Landwell Law Firm
Cabinet LaForest                                              of Russell Bedford
226     DOING BUSINESS 2011

Ólafur Eiríksson              Vanita Bhargava              Ruchi Jain                  Jignesh Makwana             Ashok Ramgir
LOGOS, member of Lex          Khaitan & Co                 PricewaterhouseCoopers      SwiftIndiaInc Corporate     Harsh Impex
Mundi                                                      Legal Services              Services Private Limited
                              Atul Bhatia                                                                          Harsh Ramgir
Skuli Th. Fjeldsted           Trilegal                     Anil Jarial                 Som Mandal                  Harsh Impex
Fjeldsted, Blöndal &                                       Juris Corp                  Fox Mandal
Fjeldsted                     Gaurav Bhattacharya                                                                  Ami Ranjan
                              Juris Chambers               Sunaina Jhingan             Vipender Mann               Singhania & Partners,
Elísabet Guðbjörnsdóttir                                   Singh & Associates          KNM & Partners, Law         Solicitors & Advocates
PricewaterhouseCoopers        Prabjot Bhullar              Advocates and Solicitors    Offices
                              Khaitan & Co                                                                         Dipak Rao
Guðrún Guðmundsdóttir                                      Dharmendra Johari           Rishabh G Mastaram          Singhania & Partners,
Jónar Transport               Nidhi Bothra                 Stonex Inc.                 Desai & Diwanji             Solicitors & Advocates
                              Vinod Kothari & Co.,
Hjördís Gulla Gylfadóttir     Company Secretaries          Rajat Joneja                Dara Mehta                  Rahul Renavikar
BBA Legal                                                  KNM & Partners, Law         Little & Co.                PricewaterhouseCoopers
                              Bharat Budholia              Offices
Bryndís Gunnlaugsdóttir       Juris Corp                                               Jitesh Mehta                Abhishek Saket
PricewaterhouseCoopers                                     Nitin Kala                  Source India                Infini Juridique
                              Binoy Chacko                 Fox Mandal
Reynir Haraldsson             Companiesinn.com India                                   Preeti G. Mehta             Vandana Sekhri
Jónar Transport               Private Limited              Rajas Kasbekar              Kanga & Co.                 Juris Corp
                                                           Little & Co.
Margrét Hauksdóttir           Subhayu Chatterjee                                       Shishir Mehta               Ramani Seshadri
The Land Registry of          Khaitan & Co                 Charandeep Kaur             Khaitan                     DPAS Groups
Iceland                                                    Trilegal
                              Jyoti Chaudhari                                          Sharad Mishra               Parag Shah
Jón Ingi Ingibergsson         Legasis Services Pvt. Ltd.   Anuj Keashri                Neo Multimedian             Fox Mandal
PricewaterhouseCoopers                                     K n J Partners
                              Prashant Chauhan                                         Saurabh Misra               Abhsihek Sharma
Erlingur E. Jónasson                                       Amruta Kelkar               Saurabh Misra &             Khaitan & Co
                              Vijay Pratap Singh Chauhan
ISTAK                                                      Juris Corp                  Associates, Advocates
                              Khaitan & Co                                             (PKA)                       Shweta Sharma
Jóhanna Áskels Jónsdóttir                                  Anup Khanna                                             PricewaterhouseCoopers
                              Daizy Chawla                                             Hemal Modi
PricewaterhouseCoopers                                     Majmudar & Co.                                          Legal Services
                              Singh & Associates                                       Sharp and Tannan - member
Tómas J. Jónsson              Advocates and Solicitors     Bhavna Kohli                of Russell Bedford          Vina Sharma
Lögfræðistofu Reykjavíkur     Manjula Chawla               PricewaterhouseCoopers                                  Infini Juridique
                                                           Legal Services              Shyamal Mukherjee
Hrafnhildur Kristinsdóttir    Phoenix Legal                                            PricewaterhouseCoopers      K.M. Aasim Shehzad
LOGOS, member of Lex                                       Anuraag Kothari                                         BFS Legal
                              Sachin Chugh                                             Sudip Mullick
Mundi                                                      Trilegal
                              Singhi Chugh & Kumar,                                    Khaitan & Co                Vikram Shroff
Ásta Kristjánsdóttir          Chartered Accountants        Vinod Kothari                                           Nishith Desai Associates
PricewaterhouseCoopers                                     Vinod Kothari & Co.,        Rajiv Mundhra
                              Ketan Dalal                                                                          Manjosh K Sidhu
                                                           Company Secretaries         Crown Agents (India) Pvt
Benedetto Nardini             PricewaterhouseCoopers                                   Ltd.
                                                           Avinash Kumar                                           Praveen Singh
BBA Legal                     Vishwang Desai
                                                           K n J Partners              Ramaratnam Muralidharan     Fox Mandal
Dagbjört Oddsdóttir           Desai & Diwanji                                          PricewaterhouseCoopers
                                                           Hitesh Kumar                                            Ravinder Pal Singh
BBA Legal                     Thambi Durai
                                                           Singhania & Partners,       Vijay Nair                  International Surgical
Kristján Pálsson              T. Durai & Co.               Solicitors & Advocates      KNM & Partners, Law         Inds.
Jónar Transport               D. Ferdinand                                             Offices                     Mukesh Singhal
                                                           Mukesh Kumar
Eyvindur Sólnes               BFS Legal                    KNM & Partners, Law         Huzefa Nasikwala            KNM & Partners, Law
LVA-legal services                                         Offices                     Juris Corp                  Offices
                              Vir Gandhi
Jóhannes Stephensen           Profound Outsourcing         Yashasvini Kumar            Chandra Nilesh              Ravinder Singhania
Creditinfo Iceland            Solutions Pvt. Ltd.          Trilegal                    Phoenix Legal               Singhania & Partners,
                                                                                                                   Solicitors & Advocates
Gunnar Sturluson              Rahul Garg                   Manoj Kumar Singh           G. Pal
LOGOS, member of Lex          PricewaterhouseCoopers                                                               Abhishek Singla
                                                           Singh & Associates          Little & Co.
Mundi                                                      Advocates and Solicitors                                PricewaterhouseCoopers
                              Tanushree Ghildiyal                                      Girija Shankar Pandey       Legal Services
Rúnar Svavar Svavarsson       KNM & Partners, Law          Sougata Kundu               Max New York Life
Orkuveita Reykjavíkur,        Offices                                                                              Harshita Srivastava
                                                           PricewaterhouseCoopers      Insurance Company Limited
Distribution-Electrical                                    Legal Services                                          Nishith Desai Associates
                              Arindam Ghosh                                            Shreyas Patel
System                                                                                                             Rajesh Tayal
                              Khaitan & Co                 Shreedhar Kunte             Majmudar & Co.
Stefán A. Svensson                                         Sharp and Tannan - member                               KNM & Partners, Law
                              Indranil Ghosh                                           Sanjay Patil                Offices
Juris Law office                                           of Russell Bedford
                              Fox Mandal                                               BDH INDUSTRIES LIMITED      Praveen Tiwary
I N DIA                       Karanvir Gill                Moin Ladha
                                                                                       Dhruv Paul                  Fox Mandal
                              Khaitan & Co                 Khaitan & Co
Amit Agarwal                                                                           Trilegal                    Praveen Kumar Tiwary
                              Vijay Goel                   Rozmin Lakhani
PricewaterhouseCoopers                                                                 Bhadrinath madhusudan       Fox Mandal
                              Singhania & Co. LLP          Juris Corp
Mahima Ahluwalia                                                                       Pogul
                                                           Debasis Law                                             Aparna Tripathy
Trilegal                      Chandrika Gogia                                          Kalki International
                                                           Fox Mandal                                              Infini Juridique
                              PricewaterhouseCoopers                                   Nitin Potdar
P. V. Balasubramaniam                                                                                              Suhas Tuljapurkar
                              Sameer Guha                  Prachi Loona                J. Sagar Associates,
BFS Legal                                                                                                          Legasis Services Pvt. Ltd.
                              Trilegal                     Juris Corp                  Advocates & Solicitors
Meghalee Barthakur                                                                                                 Suneet Tyagi
                              Nikhil Gupta                 Rajiv Luthra                Anand Prasad
PricewaterhouseCoopers                                                                                             Singhania & Partners,
Legal Services                PricewaterhouseCoopers       Luthra & Luthra             Trilegal
                                                                                                                   Solicitors & Advocates
Ramanuj Basu                  Rikha Gupta                  Neha Madan                  Kaushik Rajan
                                                                                                                   Navratan Uppal
PricewaterhouseCoopers        Khaitan & Co                 Kesar Dass B & Associates   Khaitan & Co
                                                                                                                   B M Metal Crafts
Legal Services                Akil Hirani                  Manish Madhukar             Mohan Rajasekharan
                                                                                                                   Ratandeep Uppal
Piyush Bhandari               Majmudar & Co.               Infini Juridique            Phoenix Legal
                                                                                                                   B M Metal Crafts
Proteam Consulting            Joy Jacob                    Ravi Mahto                  Gopalakrishnan
Private Limited                                                                        Ramachandran                Ajay Verma
                              Khaitan                      Trilegal
                                                                                       Fox Mandal                  Juris Chambers
Pradeep Bhandari                                           Shipra Makkar
                              Rishi Jain                                                                           Ramesh Babu Vishwanathula
Proteam Consulting                                         Singh & Associates          Smrithi Ramesh
Private Limited               PricewaterhouseCoopers                                                               Vishwanath & Global
                              Legal Services               Advocates and Solicitors    BFS Legal
                                                                                                                  ACKNOWLEDGMENTS         227
Rajat Vohra                  Winita E. Kusnandar          Nazem Ahmadian Nasrabadi    Behboud Hosseinpour         Arvind Sinha
Trilegal                     Kusnandar & Co.              State Organization for      Port and Maritime           Business Advisors Group
                                                          Registration of Deeds       Organization
Hoshedar Wadia               Ferry P. Madian              &Properties                                             Abdollah Soltani
Juris Corp                   Ali Budiardjo, Nugroho,                                  Mohammad Jalili             The State Organization
                             Reksodiputro, member of      Behrooz Akhlaghi            Iran Credit Scoring         for Registration of Deeds
Amit Yadkikar                Lex Mundi                    International Law Office                                and Properties
Desai & Diwanji                                           of Dr. Behrooz Akhlaghi &   Mehdi Jariani
                             Ella Melany                  Associates                  Temad Company               Mohammad Soltani
I N D ON E SIA               Hanafiah Ponggawa &
                                                                                      Hossein Kakhki
                                                                                                                  Securities and Exchange
                             Partners                     Hamid Alaedini                                          Organization of Iran
Nafis Adwani                                              Port and Maritime           Iran Customs Office
                             Karen Mills                  Organization                                            Pedram Soltani
Ali Budiardjo, Nugroho,                                                               Kiumars Kermanshahi
Reksodiputro, member of      KarimSyah Law Firm                                                                   PERSOL Corporation
                                                          Mohammad Alimohammadi       Iran Trade Promotion
Lex Mundi                    Norma Mutalib                                            Organization                Abbas Taghipour
                                                          Novinalloys Semnan
Almer Apon                   Makarim & Taira S.                                                                   Central Bank of Iran
                                                          Ali Amani                   Kheirollah Khadem
PT Buana Mas Citra           Suria Nataadmadja                                        Iran Trade Promotion        Mohammad Reza Talischi
Lestari                                                   Dayarayan Auditing &
                             Suria Nataadmadja &          Financial Services          Organization                PERSOL Corporation
Hamud M. Balfas              Associates
                                                          Mahdi Amouri                Alireza Khanjan             Farhad Yazdi
Ali Budiardjo, Nugroho,      Mia Noni Yuniar                                          Iranian National Tax        Farhad Yazdi
Reksodiputro, member of                                   Iranian National Tax
                             Brigitta I. Rahayoe &        Administration              Administration
Lex Mundi                    Partners                                                                             I R AQ
                                                          Mehenoosh Aryanpoor         Majid Mahallati
Rick Beckmann                Denny Rahmansyah                                         Mahallati & Co.
Brigitta I. Rahayoe &                                     International Law Office                                Hadeel Salih Abboud
                             Soewito Suhardiman           of Dr. Behrooz Akhlaghi &   Chartered Accountants       Al-Janabi
Partners                     Eddymurthy Kardono           Associates                  Shahrzad Majdameli          Mena Associates,
Fabian Buddy Pascoal         Ilman Rakhmat                                            International Law Office    member of Amereller
                                                          Hassan Badamchi
Hanafiah Ponggawa &          KarimSyah Law Firm                                       of Dr. Behrooz Akhlaghi &   Rechtsanwälte
Partners                                                  HAMI Legal Services
                                                                                      Associates                  Faik Abdul Rasool
                             Muhammad Razikun             Mohammad Badamchi
Ita Budhi                    MUC Consulting Group,                                    Fatemeh Sadat Mirsharifi    Iraqi Institute for
PT Prima Wahana Caraka /                                  HAMI Legal Services                                     Economic Reform
                             member of Russell Bedford                                Iran Ministry of Commerce
PricewaterhouseCoopers       International                Peyman Barazandeh
                                                                                      Younes Gharbali Moghadam    Ghassan Abdul Sada
Tony Budidjaja                                            Ghods Niroo Engineering                                 Ministry of Labor & Social
                             Gatot Sanyoto                Company                     Port and Maritime
Budidjaja & Associates Law   Kusnandar & Co.                                          Organization                Affairs
Offices                                                   Gholamhossein Davani
                             Nur Asyura Anggini Sari                                  Mozaffar Mohammadian        Imad Abdul Satar Al Qassab
S.H Juni Dani                                             Dayarayan Auditing &                                    Imad Al Qassab Law Office
                             Bank Indonesia               Financial Services          Teema Bar International
Budidjaja & Associates Law                                                            Transport
Offices                      Indra Setiawan                                                                       Saad Abdul Wahab A. Qader
                                                          Morteza Dezfoulian
                             Ali Budiardjo, Nugroho,                                  Mohammad                    Iraqi Engineers Union
Melli Darsa                                               Morteza
                             Reksodiputro, member of                                  Mohammadinejad              Emad Abdullatif
Melli Darsa & Co.            Lex Mundi                    Maryam Ebrahimi             Namavaran Mohandesi         Iraqi Institute for
Utari Dyah Kusuma                                         Tehran Stock                International Investment    Economic Reform
                             Nurul Setyorini              Exchange(TSE)               Co
Brigitta I. Rahayoe &        Melli Darsa & Co.
Partners                                                                                                          Mohammad Al Jabouri
                                                          Mona Ebrahimi               Mehrdad Mostaghimi
                             Kevin Omar Sidharta                                                                  Talal Abu-Ghazaleh Legal
Ira A. Eddymurthy                                         International Law Office    Ghods Niroo Engineering     (TAG-Legal)
                             Ali Budiardjo, Nugroho,      of Dr. Behrooz Akhlaghi &   Company
Soewito Suhardiman           Reksodiputro, member of
Eddymurthy Kardono                                        Associates                                              Hadeel Al Janabi
                             Lex Mundi                                                Rasoul Nowrouzi
                                                          Sarah Es,haghi                                          Mena Associates,
Ayik Gunadi                                                                           Iran Trade Promotion        member of Amereller
                             Bambang Soelaksono           The State Organization      Organization
Ali Budiardjo, Nugroho,      The SMERU Research                                                                   Rechtsanwälte
Reksodiputro, member of                                   for Registration of Deeds
                             Institute                    and Properties              Mohammad Reza Pasban        Ahmad Al Jannabi
Lex Mundi                                                                             Allame Tabatabaei Un.-
                             Galinar R. Kartakusuma       Pejman Eshtehardi                                       Mena Associates,
Didik S. Hadiwidodo                                                                   Iranian Central Bar         member of Amereller
                             Summitmas                    Iran Counselors             Association
PT. Nasio Karya Pratama      Makarim & Taira S.                                                                   Rechtsanwälte
Michael Hasian Giovanni                                   Mahmoud Eskandari           Farmand Pourkarim           Tariq Al Jibori
                             Gatot Triprasetio            Iran Trade Promotion        Tehran Municipality
Brigitta I. Rahayoe &        Widyawan & Partners                                                                  Al -Wahda Municipality
Partners                                                  Organization
                                                                                      Yehya Rayegani              Mohamed Al Kawaz
                             Jono Yeo                     Shirzad Eslami              Farjam Law Office
Ray Headifen                 Budidjaja & Associates Law                                                           Al Rafan Co. For General
PT Prima Wahana Caraka /                                  OJE Law office                                          Trading
                             Offices                                                  Kazem Sammak
PricewaterhouseCoopers                                    Hossein Fahimi              Namavaran Mohandesi         Omar Al Nemer
Erwandi Hendarta             I R A N , I SL A M I C       Securities and Exchange     International Investment    Talal Abu-Ghazaleh Legal
Hadiputranto, Hadinoto &     R E P.                       Organization of Iran        Co                          (TAG-Legal)
Partners                                                  Zahra Farzaliyan            Amin Setayesh
                             Mohammad Reza Abdi                                                                   Luay Al-Kayssi
Mohammad Kamal Hidayat                                    State Organization for      State Organization for      Iraqi Association of
                             Iranian National Tax         Registration of Deeds &     Registration of Deeds
Furniture Fikamar            Administration                                                                       Securities Dealers
                                                          Properties                  &Properties of Islamic
Rahayuningsih Hoed           Camellia Abdolsamad                                      Republic of                 Mustafa Alshawi
                                                          Behzad Feizi
Makarim & Taira S.           International Law Office                                 Encyeh Seyed Sadr           Iraqi Institute for
                                                          Agahan & Co.                                            Economic Reform
Brigitta Imam Rahayoe        of Dr. Behrooz Akhlaghi &                                International Law Office
                             Associates                   Mashallah Gerami            of Dr. Behrooz Akhlaghi &   Munther B. Hamoudi
Brigitta I. Rahayoe &
Partners                     Hamid Reza Adabi             The State Organization      Associates                  Al Attar Real- Estate
                                                          for Registration of Deeds                               Office
Adiwidya Imam Rahayu         State Organization for       and Properties              Farhand Shaafi
                             Registration of Deeds                                    Namavaran Mohandesi         Ali Baker
Brigitta I. Rahayoe &        &Properties                  Abbas Ali Ghassai
Partners                                                                              International Investment    Al-Furat for Legal and
                             Mostafa Agah                 Zarin Iran Porcelain        Co                          Business Consultancy LLC
Mirza Karim                                               Industries
                             Agah Law Firm                                            Mir Shahbiz Shafe’e         Duraid Basil
KarimSyah Law Firm                                        Mohammad Reza Hajian
                             Allah Mohammad Aghaee                                    Dr. Jamal Seifi &           Iraqi Institute for
Herry N. Kurniawan                                        Central Bank of Iran        Associates                  Economic Reform
                             Iranian National Tax
Ali Budiardjo, Nugroho,      Administration               Akbar Hendizadeh
Reksodiputro, member of                                                               Cyrus Shafizadeh            Majed Butrous
Lex Mundi                                                 Iran Counselors             Tavakoli & Shahabi
                                                                                                                  Ahmed Dawood
Rudy Kusmanto                                             S. Hamid Hosseini           Farzan Shirranbeigi         Al -Wahda Municipality
Makarim & Taira S.                                        Meraat Int’l Group          Tehran Municipality
228     DOING BUSINESS 2011

Hassan Dhiaa                  Yasir Yahya Al Mana         Deirdre O’Mahony               Jakob Melcer Adv.           Guido Boni
Hassan Dhiaa Law office       Khaled Yaseen               Arthur Cox, member of Lex      E.S. Shimron, I. Molho,     European University
                                                          Mundi                          Persky & Co.                Institute
Hassan Fouad Munam            Iraqi National Investment
Court of First Instance in    Commission                  Robert O’Shea                  Rotem Muntner               Luigi Brunetti
Al Karada District                                        Matheson Ormsby Prentice       Ruth Cargo                  SDV Logistics Ltd.
Jabar Hamza Lateef                                        Richard O’Sullivan             Doron Nathaniel             Sergio Calderara
Khalid Haseeb Khalil          Margaret Austin             P.J. O’Driscolls, Solicitors   Haim Nathaniel Ltd.         Almaviva S.p.A. / G.Matica
                              Eugene F. Collins                                                                      S.r.l.
Khalid Haseeb Office for                                  Judith Riordan                 Meir Nussbaum
Book Keeping                  Solicitors                  Mason Hayes + Curran           Deloitte                    Alessandro Cardia
Naem Hassan                   Andrew Bates                                                                           Grieco e Associati
                                                          Leanne Robson                  Danit Rimon
Al -Wahda Municipality        Dillon Eustace              Matheson Ormsby Prentice       Lipa Meir & Co.             Cecilia Carrara
Yasir Husam                   Roisin Bennett                                                                         Legance
                                                          Brendan Sharkey                David Rosen
Al -Wahda Municipality        Reddy Charlton McKnight     Reddy Charlton McKnight        Idiliti Maritime            Lucia Ceccarelli
Ryadh Ibrahim Fadhil          Mairead Britton                                            Consulting                  Portolano Colella
                                                          Gavin Simons                                               Cavallo
Ministry of Labor & Social    Matheson Ormsby Prentice    ByrneWallace                   Gerry Seligman
Affairs                       Alan Browning                                              PricewaterhouseCoopers      Giorgio Cherubini
                                                          Michael Treacy                                             Pirola Pennuto Zei &
Stephan Jäger                 LK Shields Solicitors,      Property Registration          Amir Shani
                              member of Ius Laboris                                                                  Associati
Amereller Rechtsanwälte                                   Authority                      AMIT Ltd.
                              Aisling Burke                                                                          Sabrina Chibbaro
Bilal Jasim                                               Colm Walsh                     Maya Shaton
                              Arthur Cox, member of Lex                                                              Studio notarile eliana
Al Mi’amar Real Estate                                    Irish International            S. Horowitz & Co., member   morandi
Office                        Mundi                       Freight Association            of Lex Mundi
                              Diarmuid Clancy                                                                        Domenico Colella
Kadhum Jawad Aljibori                                     Maeve Walsh                    Yifat Shkedi-Shatz
                              Property Registration                                                                  Portolano Colella
Al Mansour Law Office                                     Reddy Charlton McKnight        S. Horowitz & Co., member   Cavallo
                              Authority                                                  of Lex Mundi
Fakhri Kadhum
Al -Wahda Municipality        Ronan Cotter                I SR A E L                     Daniel Singerman
                                                                                                                     Fabrizio Colonna
                              Arthur Cox, member of Lex                                                              CBA Studio Legale e
Dhia M. Hashim                                            Paul Baris                     Business Data Israel +      Tributario
                              Mundi                                                      Personal Check
                                                          Yigal Arnon & Co.                                          Mattia Colonnelli de Gasperis
Ali Mawlawi                   Eoin Cunneen
                                                          Ofer Bar-On                    Helena Storm                Colonnelli de Gasperis
Iraq Center for Economic      LK Shields Solicitors,
Reform                                                    Shavit Bar-On Gal-On Tzin      Russell Bedford             Studio Legale
                              member of Ius Laboris                                      International
                                                          Nov Yagur, Law Offices                                     Gian Franco Condo
Jamal Mehdi Shalal            Richard Curran
                                                          Jeremy Benjamin                Daphna Tsarfaty
Al Attar Real- Estate         LK Shields Solicitors,                                                                 Barbara Corsetti
Office                                                    Goldfarb Levy Eran Meiri       Goldfarb Levy Eran Meiri
                              member of Ius Laboris                                      Tzafrir & Co.               Portolano Colella
                                                          Tzafrir & Co.                                              Cavallo
Ali Mohamed Aboud Saied       John Fitzgerald
                                                          Marina Benvenisti              Eylam Weiss
Baghdad Bureau For Real-      ByrneWallace                                                                           Filippo Corsini
Estate Investment                                         Ruth Cargo                     Weiss- Porat & Co.
                              Ciara Garry                                                                            Chiomenti Studio Legale
Mudher Mohammed Salih         FGS Dublin                  Yitzchak Chikorel              I TA LY                     Sabrina Costanzo
Iraq Central Bank                                         Deloitte                                                   Cleary Gottlieb Steen &
                              James Gilhooly                                             Allen & Overy LLP
Mohammad Murad                Law Library                 Koby Cohen                                                 Hamilton LLP
Al Rafidain Brokers                                       PricewaterhouseCoopers         Marianna Abbaticchio
                              Paul Glenfield                                                                         Salvatore Cuzzocrea
                                                                                         Ristuccia & Tufarelli
Ibrahim Musa Qadori Ahmed     Matheson Ormsby Prentice    Clifford Davis                                             PricewaterhouseCoopers
Al Rawdha Real-estate                                     S. Horowitz & Co., member      Fabrizio Acerbis
                              Micheál Grace                                                                          Antonio de Martinis
Office                                                    of Lex Mundi                   PricewaterhouseCoopers
                              Mason Hayes + Curran                                                                   Spasaro De Martinis Law
Husham Mustafa Ahmed                                      Ido Gonen                      Federico Antich             Firm
Al Asfar Co. Commercial       Niamh Hackett               Goldfarb Levy Eran Meiri       Studio dell’Avvocato        Raffaella De Martinis
agencies                      LK Shields Solicitors,      Tzafrir & Co.                  Antich
                              member of Ius Laboris                                                                  Spasaro De Martinis Law
Ammar Naji                                                Roee Hecht                     Gea Arcella                 Firm
Al-Furat for Legal and        Darren Isaacson             Shavit Bar-On Gal-On Tzin      Gaetano Arnò                Claudio Di Falco
Business Consultancy LLC      Arthur Cox, member of Lex   Nov Yagur, Law Offices
                              Mundi                                                      TLS /                       Cleary Gottlieb Steen &
Auday Najim Ali                                           Aaron Jaffe                    PricewaterhouseCoopers      Hamilton LLP
Ashour International          William Johnston            Yigal Arnon & Co.              Legal Services
                                                                                                                     Massimo Cremona
Bank                          Arthur Cox, member of Lex                                  Maria Pia Ascenzo
                              Mundi                       Yossi Katsav                                               Pirola Pennuto Zei &
Riadh Raouf Al Heeti                                      Ruth Cargo                     Bank of Italy               Associati
                              Bruneau Joseph
Talal Sabeeh Shawqy Ameen                                 Zeev Katz                      Romina Ballanca             Emanuele Ferrari
                              LK Shields Solicitors,
Ministry of Labor & Social    member of Ius Laboris       PricewaterhouseCoopers         PricewaterhouseCoopers      Studio Notarile Ferrari
Affairs                                                                                  Paola Barazzetta            Paola Flora
                              Colm Kelly                  Vered Kirshner
Issam Saied Khalil Al Ani     PricewaterhouseCoopers      PricewaterhouseCoopers         TLS /                       Ashurst
Issam Al Ani Law Office                                                                  PricewaterhouseCoopers
                              Damien Keogh                Adam Klein                     Legal Services              Maria Theresa Fontana
Ahmed Salih Al-Janabi         Matheson Ormsby Prentice    Goldfarb Levy Eran Meiri                                   Spasaro De Martinis Law
Mena Associates,                                          Tzafrir & Co.                  Lamberto Barbieri           Firm
member of Amereller           Jennifer Malone                                            CRIF S. P. A.
                                                          Gideon Koren                                               Pier Andrea Fré Torelli
Rechtsanwälte                 ByrneWallace                                               Matteo Bascelli             Massini
                                                          Gideon Koren & Co. Law
Haider Salman                 Peter McLay                 Offices                        Orrick, Herrington &        Carabba & Partners
Bait Al Hikma for Legal       Matheson Ormsby Prentice                                   Sutcliffe LLP
                                                          Orna Kornreich-Cohen                                       Linda Nicoletta Frigo
Services and Consultancy                                                                 Giuseppe Battaglia
LLC                           Julie Murphy O’Connor       Shavit Bar-On Gal-On Tzin                                  Gruppo Pam S.p.A.
                              Matheson Ormsby Prentice    Nov Yagur, Law Offices         Portolano Colella
Hider Salman                                                                             Cavallo                     Andrea Gangemi
Haider Salman Al-Jnabi        Regan O’ Driscoll           Benjamin Leventhal                                         Portolano Colella
                              Matheson Ormsby Prentice    Gideon Fisher & Co.            Susanna Beltramo            Cavallo
Law office
                                                                                         Studio Legale Beltramo
Mohamed Shareef Ali           Michael O’Connor            Michelle Liberman                                          Vincenzo Fabrizio Giglio
                              Matheson Ormsby Prentice    S. Horowitz & Co., member      Maria Clementina Binacchi   Studio Legale Giglio
Mohamed Shareef Law
Office                                                    of Lex Mundi                   Studio notarile eliana
                              Niav Ohiggins                                              morandi                     Antonio Grieco
                              Arthur Cox, member of Lex                                                              Grieco e Associati
                                                                                                                  ACKNOWLEDGMENTS        229
Guido Grisi                 Laura Prosperetti             Nicole Goodin               Osamu Fujiwara              Yoshihito Shibata
Paolo Grondona              Cleary Gottlieb Steen &       Jamaica Public Service      Orrick, Herrington &        Bingham McCutchen
                            Hamilton LLP                  Company Limited             Sutcliffe LLP               Murase, Sakai & Mimura
Norton Rose                                                                                                       Foreign Law Joint
                            Sharon Reilly                 Inger Hainsley-Bennett      Tastuya Fukui               Enterprise
Valentino Guarini
                            Toffoletto e Soci Law         Company’s Office of         Atsumi & Partners
TLS /                       Firm, member of Ius Laboris   Jamaica                                                 Hiroaki Shinomiya
PricewaterhouseCoopers                                                                Nozomi Fukushima            Atsumi & Partners
Legal Services              Marianna Ristuccia            Michael Hall                Zeirishi-Hojin
                            Ristuccia & Tufarelli         PricewaterhouseCoopers      PricewaterhouseCoopers      Hisako Shiotani
Federico Guasti
                                                                                                                  Atsumi & Partners
Studio Legale Guasti        Tommaso Edoardo Romolotti     Corrine N. Henry            Mika Haga
                            Studio Legale Romolotti       Myers, Fletcher & Gordon,   Atsumi & Partners           Sachiko Sugawara
Goffredo Guerra
                            Marretta                      member of Lex Mundi                                     Atsumi & Partners
Studio Legale Tributario                                                              Shigeru Hasegawa
Associato                   Carlo Umberto Rossi           Hopeton Heron               Zeirishi-Hojin              Hidetaka Sumomogi
Francesco Iodice            Rossi Budelli Law Firm        Office of Utilities         PricewaterhouseCoopers      Nishimura & Asahi
Cleary Gottlieb Steen &     Giovanni B. Sandicchi                                     Tamotsu Hatasawa            Hiroyuki Suzuki
Hamilton LLP                Cleary Gottlieb Steen &       Karen Hughes                Hatasawa & Wakai Law        Zeirishi-Hojin
Giovanni Izzo               Hamilton LLP                  Ministry of Justice and     Firm                        PricewaterhouseCoopers
                                                          Legal Affairs
Abbatescianni Studio        Lamberto Schiona                                          Kan Hayashi                 Yuri Suzuki
Legale e Tributario         Studio Legale Schiona         Joan Lawla                  Zeirishi-Hojin              Atsumi & Partners
Ignazio la Candia                                         Noelle Llewellyn Heron      PricewaterhouseCoopers
                            Mario Scofferi                                                                        Hiroaki Takahashi
Pirola Pennuto Zei &        Scofferi Studio legale        Tax Administration          Akiko Hiraoka               Atsumi & Partners
Associati                                                 Services Department         Atsumi & Partners
                            Massimiliano Silvetti                                                                 Junichi Tobimatsu
Paolo Lucarini              Nunziante Magrone             Zia Mian                    Takashi Hirose              Mori Hamada &
PricewaterhouseCoopers                                    Office of Utilities         Oh-Ebashi LPC & Partners    Matsumoto
                            Carlo Sinatra                 Regulation
Stefano Macchi di Cellere   Lombardi Molinari e                                       Kane Huang                  Shuhei Tsudo
Jones Day                   Associati                     Viveen Morrison             Orrick, Herrington &        Orrick, Herrington &
                                                          PricewaterhouseCoopers-     Sutcliffe LLP               Sutcliffe LLP
Chiara Magnante             Pierluigi Sodini              Duke Street
Portolano Colella           Unioncamere                                               Michiya Iwasaki             Kenji Utsumi
Cavallo                                                   Kellie-Ann Murray           Atsumi & Partners           Nagashima Ohno &
                            Piervincenzo Spasaro          Jamaica Promotions                                      Tsunematsu
Donatella Martinelli        Spasaro De Martinis Law       Corporation (JAMPRO)        Tomomi Kagawa
Alegal International Law    Firm                                                      Credit Information Center   Jun Yamada
Firm                                                      Gina Phillips Black         Corp.                       Anderson Mori &
                            Maria Antonietta Tanico       Myers, Fletcher & Gordon,                               Tomotsune
Cristiano Martinez          Studio Legale Tanico          member of Lex Mundi         Aya Kamimura
Orrick, Herrington &                                                                  Nishimura & Asahi           Michi Yamagami
Sutcliffe LLP               Andrea Tedioli                Andrea E. Rattray                                       Anderson Mori &
                            Tedioli Law Firm              Rattray Patterson Rattray   Yosuke Kanegae              Tomotsune
Pietro Masi                                                                           Oh-Ebashi LPC & Partners
Portolano Colella           Maria Lucia Tizzani           Hilary Reid                                             Akio Yamamoto
Cavallo                     CBA Studio Legale e           Myers, Fletcher & Gordon,   Hideki Thurgood Kano        Kajima Corporation
                            Tributario                    member of Lex Mundi         Anderson Mori &
Patrizia Masselli                                                                     Tomotsune                   Kazuhiro Yanagida
Cleary Gottlieb Steen &     Giacinto Tommasini            Venice Ricketts                                         Nishimura & Asahi
Hamilton LLP                Alegal International Law      Jamaica Inland Revenue      Chie Kasahara
                            Firm                          Department                  Atsumi & Partners           JOR DA N
Maria Grazia Medici
Verusio e Cosmelli Studio   Luca Tufarelli                Yvonne Riley                Kazumoto Kitamura
                            Ristuccia & Tufarelli                                     Atsumi & Partners           Saleh Abd El-Ati
Legale                                                    Jamaica National
                                                          Insurance Scheme (NIS)                                  Ali Sharif Zu’bi, Advocates
Mario Miccoli               Rachele Vacca de Dominicis                                Kenichi Kojima              & Legal Consultants,
Notaio Miccoli              Grieco e Associati                                        Ushijima & Partners         member of Lex Mundi
                                                          Heather Rowe
Riccardo Micheli            Mario Valentini                                           Yukie Kurosawa              Hayja’a Abu AlHayja’a
                                                          Jamaica Public Service
Ristuccia & Tufarelli       Pirola Pennuto Zei &          Company Limited             O’Melveny & Myers LLP       Talal Abu-Ghazaleh
                            Associati                                                                             Legal (TAG-Legal) Jordan
Nunzia Moliterni                                          Humprey Taylor              Yoji Maeda                  Amman
Jones Lang LaSalle SpA      Angelo Zambelli                                           O’Melveny & Myers LLP
                                                          Taylor Construction Ltd.                                Anas Abunameh
                            Dewey & LeBoeuf
Micael Montinari                                          Densil Thorpe               Yuki Maeda                  Law & Arbitration Centre
Portolano Colella           Filippo Zucchinelli                                       Nishimura & Asahi
                                                          Jamaica National                                        Ibrahim Abunameh
Cavallo                     TLS /                         Insurance Scheme (NIS)
                            PricewaterhouseCoopers                                    Toshio Miyatake             Law & Arbitration Centre
Eliana Morandi                                            Office                      Adachi, Henderson,
                            Legal Services
Studio notarile eliana                                    Sophia Williams             Miyatake & Fujita           Bushra Abu-Tayeh
morandi                     JA M A IC A                   National Land Agency                                    Ali Sharif Zu’bi, Advocates
                                                                                      Tsuyoshi Mizoguchi          & Legal Consultants,
Gianmatteo Nunziante                                      George Wright               Zeirishi-Hojin              member of Lex Mundi
                            Theresa Bowen                                             PricewaterhouseCoopers
Nunziante Magrone                                         Jamaica’s Tax
                            LEX Caribbean                                                                         Maha Al Abdallat
Francesco Nuzzolo                                         Administration at the       Michihiro Mori
                            Michael A. Bryce              Ministry of Finance &                                   Central Bank of Jordan
PricewaterhouseCoopers                                                                Nishimura & Asahi
                            Office of Utilities           Public Service                                          Eman M. Al-Dabbas
Marcella Panucci            Regulation                                                Naomasa Nakagawa            International Business
Confindustria (National     Solomon Burchell              JA PA N                     Orrick, Herrington &        Legal Associates
Business Association)                                                                 Sutcliffe LLP
                            Ministry of Energy and        Allen & Overy LLP                                       Arafat Alfayoumi
Paolo Pasqualis             Mining                                                    Miho Niunoya                Central Bank of Jordan
Notary                                                    Fumiko Amano                Atsumi & Partners
                            Robert Colley                 Zeirishi-Hojin                                          Omar Aljazy
Giovanni Patti              Myers, Fletcher & Gordon,     PricewaterhouseCoopers      Tokyo Electric Power        Aljazy & Co.Advocates &
Abbatescianni Studio        member of Lex Mundi                                       Company                     Legal Consultants
Legale e Tributario                                       Miho Arimura
                            Eric Alexander Crawford                                   Takefumi Sato               Ali Almashaqba
                                                          Hatasawa & Wakai Law
Federica Peres              PricewaterhouseCoopers        Firm                        Anderson Mori &             Electricity Regulatory
Portolano Colella                                                                     Tomotsune                   Commission (ERC)
                            Natalie Farrell-Ross          Toyoki Emoto
Cavallo                                                                               Tetsuro Sato
                            Myers, Fletcher & Gordon,     Atsumi & Partners                                       Zaina Al-Nabulsi
Martina Pivetti             member of Lex Mundi                                       Baker & McKenzie            Ali Sharif Zu’bi, Advocates
TLS /                                                     Mijo Fujita                                             & Legal Consultants,
                            Nicole Foga                   Adachi, Henderson,
PricewaterhouseCoopers                                                                                            member of Lex Mundi
Legal Services              Foga Daley                    Miyatake & Fujita
230     DOING BUSINESS 2011

Micheal T. Dabit              Ainur Atekeyeva             Tatiana Muratova            Francis Gichuhi             Cephas Osoro
Michael T. Dabit &            Salans                      Chadbourne & Parke LLP      Prism Designs Africa        Osoro and Co, Certified
Associates                                                                                                        Public Accountants
                              Assel Aubakirova            Assel Mussina               Edmond Gichuru
Tariq Hammouri                Chadbourne & Parke LLP      Denton Wilde Sapte & Co     Post Bank                   Sonal Sejpal
Hammouri & Partners                                                                                               Anjarwalla & Khanna
                              Nailya Azizova              Abylkhair Nakipov           William Ikutha Maema        Advocates
George Hazboun                Panalpina World             Signum Law Firm             Iseme, Kamau & Maema
HAZBOUN & Co. for             Transport LLP                                           Advocates                   Deepen Shah
International Legal                                       Nazira Nurbayeva                                        Walker Kontos Advocates
Business Consultations        Jypar Beishenalieva         PricewaterhouseCoopers      James Kamau
                              Michael Wilson & Partners                               Iseme, Kamau & Maema        Rajesh Shah
Tayseer Ismail                Ltd.                        Nadezhda Oparina            Advocates                   PricewaterhouseCoopers
East Echo Co.                                             Chadbourne & Parke LLP
                              Assel Bekturganova                                      Karori Kamau                Diana Situma
Zeina Jaradat                 Grata Law Firm              Zhanar Ordabayeva           Iseme, Kamau & Maema        Walker Kontos Advocates
PricewaterhouseCoopers                                    McGuire Woods LLP           Advocates
                              Richard Bregonje                                                                    David Tanki
Youssef S. Khalilieh          PricewaterhouseCoopers      Yuliya Penzova              Patrick Karara              Lan-x Africa Ltd.
Rajai Dajani & Associates                                 Aequitas Law Firm           PricewaterhouseCoopers
Law Office                    Shaimerden Chikanayev                                                               Joseph Taracha
                              Grata Law Firm              Yelena Pestereva            Judith Kavuki               Central Bank of Kenya
Enad Khirfan                                              Chadbourne & Parke LLP      KOKA Koimburi & Co.
                              Yulia Demurova
Ali Sharif Zu’bi, Advocates                               Elvis Roberts               Hamish Keith                K I R I BAT I
& Legal Consultants,          Denton Wilde Sapte & Co
                                                          Cruz Logistics              Daly & Figgis Advocates
member of Lex Mundi           Botakoz Dykanbayeva                                                                 Kenneth Barden
                              Grata Law Firm              Olga Salimova               Peter Kiara                 Attorney-at-Law
Rasha Laswi
                                                          ORIS Law Firm               Peter Kiara- Individual
Zalloum & Laswi Law Firm      Ardak Dyussembayeva                                                                 Taake Cama
                                                          Kanat Skakov                Architect                   Ministry of Finance
Emad Majid                    Aequitas Law Firm
                                                          Salans                      Felix Kioko
PricewaterhouseCoopers        Courtney Fowler                                                                     Paul McLaughlin
                                                          Myrza Sokurov               B.M. Musau & Co.            Ca Bella Betio
Rola Makhadmeh                PricewaterhouseCoopers                                  Advocates
                                                          PricewaterhouseCoopers                                  Construction
Khalifeh & Partners           Vladimir P. Furman
                                                          Karina Sultanaliyeva        Meshack T. Kipturgo         Batitea Tekanito
Firas Malhas                  McGuire Woods LLP                                       Siginon Freight Ltd.
                                                          Aequitas Law Firm                                       Development Bank of
International Business        Togzhan Ibrayeva                                                                    Kiribati
Legal Associates                                          Edil Tunlikbaev             Owen Koimburi
                              Signum Law Firm                                         KOKA Koimburi & Co.
Ridha Nasair                                              Almaty Urban Planning                                   KOR E A , R E P.
                              Semion Issyk                and Architecture            Evelyn Masita
Law Gate Attorneys org        Aequitas Law Firm           Department                  KOKA Koimburi & Co.         Cheolhyo Ahn
Mustafa Nasereddin            Thomas Johnson              Amir Tussupkhanov                                       Yulchon
Talal Abu-Ghazaleh Legal                                                              Rosemary Mburu
                              Denton Wilde Sapte & Co     ORIS Law Firm               Institute of Trade          Dong-Ook Byun
(TAG-Legal) Jordan
Amman                         Mariyash Kabikenova         Yekaterina V. Kim           Development                 Korea Customs Service
Khaldoun Nazer                Rehabilitation Manager      Michael Wilson & Partners   Mansoor A. Mohamed          Min-Sook Chae
                                                          Ltd.                        Ruman shipcontractors       Korea Credit Bureau
Khalifeh & Partners           Elena Kaeva
                              PricewaterhouseCoopers      Michael Wilson              Limited
Mutasem Nsair                                                                                                     Hyeong-Tae Cho
                                                          Michael Wilson & Partners   Evelyn Mukhebi              Samil
Khalifeh & Partners           Ramina Kaliyeva             Ltd.
                              Salans                                                  PricewaterhouseCoopers      PricewaterhouseCoopers
Ahmad Quandour                                            Severin Wilson
Khalifeh & Partners           Viktoria Katanayeva                                     Nkatha Murungi              Min-Jung Cho
                                                          Kazakhstan Consulting       Kaplan & Stratton           Korea Credit Bureau
Osama Y. Sabbagh              Grata Law Firm
                                                          Marina Yudina               Amyn Mussa                  Han-Jun Chon
The Jordanian Electric        Assel Kazbekova             Panalpina World
Power Co. Ltd. (JEPCO)        Michael Wilson & Partners                               Anjarwalla & Khanna         Samil
                                                          Transport LLP               Advocates                   PricewaterhouseCoopers
Noreen Simonian               Ltd.
                                                          Dubek Zhabykenov            Wachira Ndege               Eui Jong Chung
Crown Logistics               Tatyana Kim                 BA Services International
                              Marka Audit ACF LLP                                     Credit Reference Bureau     Bae, Kim & Lee LLC
Stephan Stephan                                           LLC                         Africa Ltd.
PricewaterhouseCoopers        Yerbol Konarbayev                                                                   Sang-goo Han
                                                          Danat Zhakenov              Christina Ndiho
                              Grata Law Firm                                                                      Yoon Yang Kim Shin & Yu
Azzam Zalloum                                             Zhakenov & Partners         Kaplan & Stratton
Zalloum & Laswi Law Firm      Ana Kravchenko                                                                      C.W. Hyun
                                                          Valerie A. Zhakenov         James Ngomeli
                              Grata Law Firm                                                                      Kim & Chang
Kareem Zureikat                                           Zhakenov & Partners         The Kenya Power and
Ali Sharif Zu’bi, Advocates   Sholpanai Kudaibergenova                                Lighting Company Ltd.       James I.S. Jeon
                                                          Sofiya Zhylkaidarov
& Legal Consultants,          LLP IAC Buisness                                                                    Sojong Partners
                                                          Signum Law Firm             Beatrice Bosibori Nyabira
member of Lex Mundi           Consulting, member                                                                  In Bum Jin
                              of Russell Bedford                                      Iseme, Kamau & Maema
Abdelmajeed Zwairi                                        K E N YA                    Advocates                   Cheon Ji Accounting
                              International                                                                       Corporation, member
Odat & Co
                              Gulfiya Kurmanova           Abdulwahid Aboo             Julia Nyaga                 of Russell Bedford
KA Z A K H STA N              Halyk Bank Kazakhstan       Abdulwahid Aboo             Kaplan & Stratton           International
                                                          & Company, member           Conrad Nyukuri
                              Irina Latipova              of Russell Bedford                                      Hye-Sun Kim
Askar Abubakirov                                                                      Chunga Associates
                              Marka Audit ACF LLP         International                                           Chamjon Apparel
Aequitas Law Firm
                              Assel Makhadiyeva           Zulfiquarali Aboo           Stephen Okello              Hyo-Sang Kim
Kirill Afanasyev                                                                      PricewaterhouseCoopers
                              ORIS Law Firm               Abdulwahid Aboo                                         Kim & Chang
Kazakhstan Consulting
                                                          & Company, member           Sean Omondi                 Jung-In Kim
Zulfiya Akchurina             Aigerim Malikova            of Russell Bedford
                              PricewaterhouseCoopers                                  Daly & Figgis Advocates     Korea Credit Bureau
Grata Law Firm                                            International
                              Sanju Mani                                              Sam Omukoko                 Keunyeop Kim
Aktan Akhmetov                                            Jackson Awele               Metropol East Africa Ltd.
                              M&M Logistics                                                                       Panalpina IAF Ltd.
First Credit Bureau                                       Kaplan & Stratton
                              Vsevolod Markov                                         Esther Omulele              Kyu-Dong Kim
Saida Akhmetova                                           Vicky Bharij                Muriu Mungai & Co
                              McGuire Woods LLP                                                                   Samil
Salans                                                    Daly & Figgis Advocates     Advocates                   PricewaterhouseCoopers
Zhabelov Alim                 Bolat Miyatov               Oliver Fowler               Tom Odhiambo Onyango        Kyung-Jung Kim
Panalpina World               Grata Law Firm              Kaplan & Stratton           Ochieng, Onyango, Kibet     PANKO
Transport LLP                 Victor Mokrousov                                        & Ohaga
                                                          Peter Gachuhi                                           S.E. Stephan Kim
                              Chadbourne & Parke LLP      Kaplan & Stratton                                       Sojong Partners
                                                                                                                   ACKNOWLEDGMENTS        231
Se Jin Kim                Mustafa Hasani               Paul Day                     Tatiana Kim                    Darika Soponawat
Hwang Mok Park P.C.       Kosovo Investment            ASAR-Al Ruwayeh &            International                  PricewaterhouseCoopers
                          Promotion Agency             Partners                     Entrepreneurship Fund
Wonhyung Kim                                                                                                       Souvanno Sphabmixay
Yoon Yang Kim Shin & Yu   Menagjer Rarhim Hoxha        Sam Habbas                   Nurdin Kumushbekov             PricewaterhouseCoopers
                          ISARS                        ASAR-Al Ruwayeh &            USAID Business
Yoon Young Kim                                         Partners                     Environment Project            Kristy Thatcher
Hwang Mok Park P.C.       Albert Islami                                                                            DFDL Mekong Law Group
                          Albert Islami & Partners     Chirine Krayem Moujaes       Svetlana Lebedeva
Joong Hoon Kwak                                        The Law Offices of Mishari   Lorenz International Law       Sengdara Tiamtisack
Lee & Ko                  Bejtush Isufi                Al-Ghazali                   Firm                           Lao Freight Forwarder
                          Interlex Associates l.l.c.                                                               Co. Ltd.
Ki Hyun Kwon                                           Medhat Mubarak               Marina Lim
Cheon Ji Accounting       Agron Krasniqi               Al Markaz Law Firm           Kalikova & Associates Law      Andrea Wilson
Corporation, member       Boga & Associates                                         Firm                           DFDL Mekong Law Group
of Russell Bedford                                     Amer Nabulsi
                          Isak Mehmeti
International                                          DLA Piper                    Vyacheslav Vasilievich Lunev   L AT V IA
                          Municipality of Prishtina
Hye Jeong Lee                                          Anupama Nair                 Barno Marazykova
                          Arben Mustafa                                                                            Ilze Abika
Ahnse Law Offices                                      Abdullah Kh. Al-Ayoub &      “Partner” Law Firm
                          Intereuropa Kosovo                                                                       Skudra & Udris Law
                                                       Associates, member of Lex    Ase Momoshova                  Offices
Jin-Young Lee             Prishtina                    Mundi
Samil                                                                               Kalikova & Associates Law      Martins Aljens
PricewaterhouseCoopers    Besim Osmani                 Mohamed Omar                 Firm
                          Interlex Associates l.l.c.                                                               Raidla Lejins & Norcous
                                                       Al Markaz Law Firm           Almas Nakipov
Jong Ho Lee                                                                                                        Ilona Bauda
Sojong Partners           Mehdi Pllashniku             Mohammed Ramadan             PricewaterhouseCoopers
                          Kosovo Business                                                                          Loze, Grunte & Cers
                                                       Al Markaz Law Firm           Karlygash Ospankulova
Jung Myung Lee            Registartion Agency                                                                      Elina Bedanova
Hwang Mok Park P.C.                                    Shafeek Rhaman               Kalikova & Associates Law
                          Laura Qorlaze                                             Firm                           Raidla Lejins & Norcous
                                                       AA May International for
Kyu Wha Lee               PricewaterhouseCoopers       Global Shipping                                             Eva Berlaus-Gulbe
Lee & Ko                                                                            Natalya Pak
                          Iliriana Osmani Serreqi      Mini Shivadas                “Partner” Law Firm             Sorainen
Myun Ok Lee               Avokatura Osmani             The Law Firm of Labeed                                      Iveta Berzina
Yoon Yang Kim Shin & Yu                                                             Magomec Saaduev
                          Bardhyl Shehu                Abdal                                                       Skudra & Udris Law
                                                                                    Kalikova & Associates Law
Ji Woong Lim              TRUST                        Ahmed Zakaria                Firm                           Offices
Yulchon                                                ASAR-Al Ruwayeh &                                           Andis Burkevics
                          Jeton Vokshi                                              Kanat Seidaliev
Jung Ha Lim               Intereuropa Kosovo           Partners                                                    Sorainen
                                                                                    Grata Law Firm
Hwang Mok Park P.C.       Prishtina                                                                                Andis Čonka
                                                       K Y RG Y Z R E P U B L I C   Mirgul Smanalieva
Paul McLaughlin           Shaha Zylfiu                                              “Partner” Law Firm             Latvijas Banka
Ca’Bella Betio            Central Bank of the          Shuhrat Akhmatakhunov                                       Zane Džule
Construction              Republic of Kosovo           Kalikova & Associates Law    Maksim Smirnov
                                                                                    Kalikova & Associates Law      Liepa, Skopiņa/ Borenius
Ho Joon Moon              Atdhe Dika                                                Firm                           Ingrida Dimina
Lee & Ko                  Kalo & Associates            Niyazbek Aldashev
                                                                                    Aisuluu Sydygalieva            PricewaterhouseCoopers
                                                       Lorenz International Law
Timothy O’Brien
                          K U WA I T                   Firm                         USAID BEI Project              Valters Diure
Kim & Chang                                                                                                        Klavins & Slaidins LAWIN
                                                       Nurlan Alymbaev              Azamat Talantbek uulu
Yon-Kyun Oh               Ihab Abbas
                                                       USAID, Judicial Reform       USAID Business                 Zlata Elksnina-Zascirinska
Kim & Chang               Deloitte                                                  Environment Project
                                                       Assistance Project, Kyrgyz                                  PricewaterhouseCoopers
Sang Il Park              Labeed Abdal                 Republic, Millennium         Gulnara Uskenbaeva
                          The Law Firm of Labeed       Challenge Account                                           Valters Gencs
Hwang Mok Park P.C.                                                                 Alpha Sheersfield              Gencs Valters Law Firm
                          Abdal                        Threshold Program
Soo-Hwan Park                                                                       Ali Ramazanovich Vodyanov      Ilga Gudrenika-Krebs
                          Nazih Abdul Hameed           Beishenbek Alymkulov
Samil                                                                               Electrosila                    Klavins & Slaidins LAWIN
PricewaterhouseCoopers    Al Markaz Law Firm           Lorenz International Law
Jeong Seo                 Mahmoud Abdulfattah                                       L AO P DR                      Janis Irbe
                          The Law Offices of Mishari   Akjoltoi Elebesova                                          Latvenergo AS, Sadales
Kim & Chang                                                                         Sithong Chanthasouk            Tikls
                          Al-Ghazali                   Credit Information Bureau
Yoo Soon Shim                                          Ishenim                      DFDL Mekong Law Group          Sandis Jermuts
Cheon Ji Accounting       Waleed Abdulrahim
                          Abdullah Kh. Al-Ayoub &      Aiperi Esengeldieva          Aristotle David                Sabiedrisko pakalpojumu
Corporation, member                                                                                                regul aanas komisija
of Russell Bedford        Associates, member of Lex    Lorenz International Law     DFDL Mekong Law Group
International             Mundi                        Firm                                                        Dace Kalnmeiere
                                                                                    Daodeuane Duangdara
Won-Il Sohn               Lina A.K. Adlouni            Courtney Fowler              PricewaterhouseCoopers         Liepa, Skopina/ Borenius
Yulchon                   KIPCO Asset Management       PricewaterhouseCoopers                                      Nikita Koroteckis
                                                                                    Walter Heiser
                          Company K.S.C                Natalia Galliamova                                          LINKORG.EU
Jin-Ho Song                                                                         DFDL Mekong Law Group
Kim & Chang               Abdullah Al-Ayoub            Third Party Arbitrage                                       Irina Kostina
                                                       Court                        Chris Manley
                          Abdullah Kh. Al-Ayoub &                                                                  Klavins & Slaidins LAWIN
Kyung Hee Suh             Associates, member of Lex                                 DFDL Mekong Law Group
                                                       Saltanat Ismailova
Yulchon                   Mundi                                                     Varavudh Meesaiyati            Indrikis Liepa
Dong-Suk Wang             Mishari M. Al-Ghazali                                     PricewaterhouseCoopers         Liepa, Skopina/ Borenius
                                                       Nurbek Ismankulov
Korea Credit Bureau       The Law Offices of Mishari                                Vongphacnanh Onepaseuth        Janis Loze
                          Al-Ghazali                   M&M Transport Logistic
                                                       Services                     DFDL Mekong Law Group          Loze, Grunte & Cers
KO S OVO                  Reema Ali
                                                       Nurzhan Issatov              Somphone Phasavath             Alexey Melsitov
Agron E. Beka             Ali & Partners                                            Lao Freight Forwarder          MTA Maritime Transport
Immobilia                 Akusa Batwala                                             Co. Ltd.                       & Agencies
                                                       Merim Kachkynbaeva
Peter Burnie              ASAR-Al Ruwayeh &                                         Ketsana Phommachanh            Irina Olevska
                          Partners                     Kalikova & Associates Law
PricewaterhouseCoopers                                 Firm                         Ministry of Justice            Liepa, Skopina/ Borenius
Sokol Elmazaj             Nada Bourahmah                                            Thavorn Rujivanarom            Zane Paeglite
                                                       Elena Kaeva
Boga & Associates         The Law Offices of Mishari                                PricewaterhouseCoopers         Sorainen
                          Al-Ghazali                   PricewaterhouseCoopers
Lorena Gega                                            Gulnara Kalikova             Vichit Sadettan                Sergejs Rudans
                          Tim Bullock                                               Lao Freight Forwarder          Liepa, Skopina/ Borenius
PricewaterhouseCoopers                                 Kalikova & Associates Law
                          Deloitte                                                  Co. Ltd.
Maliq Gjyshinca                                        Firm                                                        Lāsma Rugāte
                          Mary Carmel Byrne                                         Senesakoune Sihanouvong        Sorainen
Intereuropa Kosovo
Prishtina                 Al Markaz Law Firm                                        DFDL Mekong Law Group
232     DOING BUSINESS 2011

Dace Silava-Tomsone           Claudine Karaki            Qhalehang Letsika           Khalil Azar                  Šarūnas Basijokas
Raidla Lejins & Norcous       Ministry of Finance        Mei & Mei Attorneys Inc.    Beever Company               Bernotas & Dominas
Sarmis Spilbergs              Najib Khattar              Vincent Mabulu              Christiana Baah
Klavins & Slaidins LAWIN      Khattar Associates         Lesotho Architects,         PricewaterhouseCoopers       Vilius Bernatonis
                                                         Engineers & Surveyors                                    Sutkiene, Pilkauskas &
Zane Štālberga – Markvarte    Albert Laham               Association                 F. Augustus Caesar, Jr.      Partners
Markvarte Lexchange Law       Law Office of Albert                                   Caesar Architects, Inc.
Office                        Laham                      Realeboha Makamane                                       Eglé Jankauskaité
                                                         High Court                  Henry Reed Cooper            Bernotas & Dominas
Marite Straume-Cerbule        Sader Makram                                           Cooper & Togbah Law Firm     Glimstedt
RE & RE Ltd.                  Association of Banks in    Thabo Makeka
                              Lebanon (ABL)              Association of Lesotho      Frank Musah Dean             Andrius Bogdanovičius
Maija Tipaine                                            Employers and Business      Dean & Associates            JSC “Creditinfo Lietuva”
Raidla Lejins & Norcous       Georges Mallat
                              Hyam G. Mallat Law Firm    Tseliso Daniel Makhaphela   S. Peter Doe-Kpar            Ina Budelinait
Agate Ziverte                                            Ministry of Local           Monthly and Probate          Sorainen
PricewaterhouseCoopers        Nabil Mallat               Government                  Court
                              Hyam G. Mallat Law Firm                                                             Dovil Burgien
                                                                                     Christine Sonpon Freeman
L E BA NON                    Fadi Moghaizel
                                                         Thakane Makume                                           Law Firm Lideika,
                                                         Lesotho Electricity         Cooper & Togbah Law Firm     Petrauskas, Valiknas ir
Hanan Abboud                  Moghaizel Law Firm,        Company (Pty) Ltd.                                       partneriai LAWIN, member
                              member of Lex Mundi                                    Paul Greene
PricewaterhouseCoopers                                                               Ministry of Finance,         of Lex Mundi
                                                         Moeketsi Marumo
Wassim Abou Nader             Mario Mohanna              PowerConsult (Pty) Ltd.     Liberia                      Sergej Butov
Mena City Lawyers             Patrimoine Conseil SARL                                                             Sorainen
                                                         Leoma Matamne               Winleta Henries Reeves
Wadih Abou Nasr               Mirvat Mostafa             Molepe Quantity             Dean & Associates            Robertas Čiočys
PricewaterhouseCoopers        Mena City Lawyers          Surveyors                                                Law Firm Lideika,
                                                                                     Cyril Jones
                              Rania Mrad                                             Jones & Jones                Petrauskas, Valiknas ir
Manal Assir                                              Mathias Matshe                                           partneriai LAWIN, member
UNDP                          Khattar Associates         Sheeran & Associates        Abu Kamara                   of Lex Mundi
Antoine Baaklini              Pierre Nehme               Tony Mcalpine               Ministry of Commerce &       Giedre Dailidenaite
BAB International             Bureau d’Etudes Pierre     Moores Rowland              Industry
                              Nehme                                                                               BNT Attorneys APB
Jean Baroudi                                             Thandiwe Metsing            George Kwatia
                              Toufic Nehme                                                                        Gintaras Daugela
Baroudi & Associates                                                                 PricewaterhouseCoopers
                              Law Office of Albert       Moeletsi Moamohe                                         Bank of Lithuania
Tarek Baz                     Laham                      Safmarine Maersk            Martha Lackay
                                                                                                                  Vita Dauksaite
Hyam G. Mallat Law Firm                                                              Liberia Electricity
                              Elias Rammouz              Molomo Mohale               Corporation                  Law Firm Lideika,
Melynda BouAoun               Mena City Lawyers          Systematic Architects                                    Petrauskas, Valiknas ir
                                                                                     J. Johnny Momoh              partneriai LAWIN, member
Badri and Salim El            Mireille Richa             Lebenya Moleko                                           of Lex Mundi
Meouchi Law Firm, member                                                             Sherman & Sherman
                              Tyan & Zgheib Law Firm     Moleko Electrial
of Interleges                                            Contractors                 Sylvanus O’ Connor           Goda Deltuvait
Najib Choucair                Jihane Rizk Khattar                                    AEP Consultants Inc.         Sorainen
                              Khattar Associates         Denis Molyneaux
Central Bank of Lebanon                                  Webber Newdigate            Kingsley Owusu-Ewli          Giedre Domkute
Alice Choueiri                Jihad Rizkallah                                        PricewaterhouseCoopers       AAA Baltic Service
                              Badri and Salim El         Tseliso Monaphathi                                       Company -Law firm
Mena City Lawyers                                        High Court                  Bloh Sayeh
                              Meouchi Law Firm, member                                                            Antanas Dzinga
Sanaa Daakour                 of Interleges                                          Center for National
                                                         Mamophete Mophethe          Documents & Records /        Sorainen
Mena City Lawyers             Elias A. Saadé             Phillips Clearing &         National Archives            Dalia Foigt-Norvaiaien
Michel Doueihy                Moghaizel Law Firm,        Forwarding Agent (Pty)
                              member of Lex Mundi        Ltd.                        Amos Siebo                   Regija Borenius
Badri and Salim El
Meouchi Law Firm, member                                                             Liberia Reconstruction       Valters Gencs
                              Rached Sarkis              Ebenezer Keneiloe Mopoti    and Development
of Interleges                                            Archiplane Studio Lesotho                                Gencs Valters Law Firm
                              Rached Sarkis Office                                   Committee
Hanadi El Hajj                                           LTD.                                                     Simas Gudynas
                              Antoine Sfeir                                          Nyenati Tuan
Mena City Lawyers                                        Theodore Ntlatlapa                                       Law Firm Lideika,
                              Badri and Salim El                                     Tuan Wreh Law Firm
Chadia El Meouchi             Meouchi Law Firm, member   DNT Architects                                           Petrauskas, Valiknas ir
                              of Interleges                                          Darcy White                  partneriai LAWIN, member
Badri and Salim El                                       A.R.Thabiso Ramokoena                                    of Lex Mundi
Meouchi Law Firm, member                                                             PricewaterhouseCoopers
                              George Tannous             NedBank Lesotho Ltd.
of Interleges                                                                        Melvin Yates                 Frank Heemann
                              Beirut International       Duduzile Seamatha
Dania George                  Movers                                                 Compass Inc., Clearing and   bnt Attorneys APB
                                                         Sheeran & Associates        Forwarding
PricewaterhouseCoopers        Bassel Tohme                                                                        Egl Jankauskait
                                                         Tiisetso Sello-Mafatle      Harvy T. Yuan, Sr.           Bernotas & Dominas
Abdallah Hayek                Mena City Lawyers
                                                         Sello-Mafatle Attorneys     Liberia Electricity          Glimstedt
Hayek Group                   Hala. Tyan
                                                         Mokhethi Shelile            Corporation                  Agne Jonaityt
Walid Honein                  Moghaizel Law Firm,
                                                         Lesotho National                                         Sorainen
Badri and Salim El            member of Lex Mundi
                                                         Development Corporation     L I T H UA N IA
Meouchi Law Firm, member      Nady Tyan                                                                           Povilas Junevičius
of Interleges                                            Marorisang Thekiso          Kęstutis Adamonis            Law Firm Lideika,
                              Tyan & Zgheib Law Firm                                 Sorainen
Maher Hoteit                                             Sheeran & Associates                                     Petrauskas, Valiknas ir
                              Rania Yazbeck                                          Lina Aleknaite - Van der     partneriai LAWIN, member
Mena City Lawyers                                        Phoka Thene                                              of Lex Mundi
                              Tyan & Zgheib Law Firm                                 Molen
Mahdi Husseini                                           Sello-Mafatle Attorneys
                                                                                     Eversheds Saladzius          Aurimas Kačinskas
Badri and Salim El            L E S OT HO                George Thokoa                                            JSC “Creditinfo Lietuva”
Meouchi Law Firm, member                                 Maseru Electro Services     Gintas Andruaka
of Interleges                 Tankiso Hlaoli             Pty Ltd.                    Raidla Lejins & Norcous      Romas Karaliunas
Fady Jamaleddine              Bernice Khoachele                                      Petras Baltusevičius         Bank of Lithuania
                                                         Mahlape Tjela
Mena City Lawyers             National Environment       NedBank Lesotho Ltd.        DSV Transport UAB            Povilas Karlonas
                              Secretariat                                                                         Sorainen
Elie Kachouh                                                                         Donatas Baranauskas
ELC Transport Services        Selebalo Lekokoto          L I B E R IA                Vilniaus Miesto 14 - Asis    Romualdas Kasperavičius
SAL                           Lesotho National                                       Notaru Biuras                State Enterprise Centre of
                              Development Corporation    Christian Allison
Georges Kadige                                           Central Bank of Liberia     Kim Bartholdy                Registers
Kadige & Kadige Law Firm      Makhala Leteba                                         DSV Transport UAB            Jonas Kiauleikis
                              Sheeran & Associates       Amos P. Andrews
Michel Kadige                                            Ecobank                                                  Regija Borenius
Kadige & Kadige Law Firm      Lebereko Lethobane
                              Labour Court Lesotho
                                                                                                                           ACKNOWLEDGMENTS          233
Jurate Kraujalyte               Milda Ručinskaitė           Françoise Pfeiffer              Dejan Knezović                 Philippe Antoine
Amerinde Consolidated,          Ministry of Economy of      Pfeiffer & Sagnard              Law Office Knezovic &          Harilalanorohanitra
Inc Lithuania Vilnius           the Republic of Lithuania                                   Associates                     Madagascar Law Offices
                                                            Judith Raijmakers
Kristina Kriščiūnaitė           Dalia Sidagiene             Loyens & Loeff                  Zlatko T. Kolevski             Raphaël Jakoba
PricewaterhouseCoopers          Ministry of Economy of                                      Kolevski Law Office            Madagascar Conseil
                                the Republic of Lithuania   Geoffrey Scardoni                                              International
Ronaldas Kubilius                                           Loyens & Loeff                  Lidija Krstevska
PricewaterhouseCoopers          Rimantas Simaitis                                           EU Harmonization Unit          Hanna Keyserlingk
                                Raidla Lejins & Norcous     Jean-Luc Schaus                                                Cabinet HK Jurifisc.
Egidijus Kundelis                                           Loyens & Loeff                  Miroslav Marchev
PricewaterhouseCoopers          Alius Stamkauskas                                           PricewaterhouseCoopers         Pascaline R. Rasamoeliarisoa
                                UAB Elmonta                 Roger Schintgen                                                Deloitte
Žilvinas Kvietkus                                           Paul Wurth S.A                  Irena Mitkovska
Raidla Lejins & Norcous         Jonas Stamkauskas                                           Lawyers Antevski               Sahondra Rabenarivo
                                UAB Elmonta                 Alex Schmitt                                                   Madagascar Law Offices
Valdis Leikus                                               Bonn Schmitt Steichen,          Biljana Mladenovska
Ernst & Young Baltic UAB        Rimantas Vaicenavicius      Member of Lex Mundi             Lawyers Antevski               Serge Lucien Rajoelina
                                Bank of Lithuania                                                                          Jiro Sy Rano Malagasy
Giedr Liaugminait                                           Elodie Simonian                 Valerjan Monevski              (JIRAMA)
KPMG                            Vilija Vaitkut Pavan        Oostvogels                      Monevski Law Firm
                                Law Firm Lideika,                                                                          Lanto Tiana Ralison
Viktorija Ma iulien             Petrauskas, Valiknas ir     Alessandro Sorcinelli           Svetlana Neceva                FIDAFRICA /
Sorainen                        partneriai LAWIN, member    Linklaters                      Law Office Pepeljugoski        PricewaterhouseCoopers
Asta Macijauskiene              of Lex Mundi                                                Goran Nikolovski
                                                            M AC E D ON IA , F Y R                                         Laingoniaina
Bernotas & Dominas              Rolandas Valiknas                                           Law office Nikolovski          Ramarimbahoaka
Glimstedt                       Law Firm Lideika,           Natasa Andreeva                                                Madagascar Conseil
                                                                                            Zlatko Nikolovski
Gytis Malinauskas               Petrauskas, Valiknas ir     National Bank of the            Notary Chamber of R. of        International
Sorainen                        partneriai LAWIN, member    Republic of Macedonia           Macedonia
                                of Lex Mundi                                                                               Michel Ramboa
Linas Margevicius                                           Svetlana Andreovska             Kiril Papazoski                Madagascar Law Offices
                                Egle Valiuliene             Monevski Law Firm
Legal Bureau of Linas                                                                       Monevski Law Firm              Fanja Randriamanantena
Margevicius                     Law Firm Lideika,
                                Petrauskas, Valiknas ir     Zlatko Antevski                 Vasko Pejkov                   FIDAFRICA /
Marius Matiukas                 partneriai LAWIN, member    Lawyers Antevski                Republic of Macedonia          PricewaterhouseCoopers
Sutkiene, Pilkauskas &          of Lex Mundi                Aleksandra Arsoska              Securities and Exchange        Rivolalaina Randrianarisoa
Partners                        Lina Vosylien               IKRP Rokas & Partners           Commission                     FIDAFRICA /
Rkta Matonien                   KPMG                                                        Ljubica Ruben                  PricewaterhouseCoopers
                                                            Benita Beleskova
Vilnius City Municipality       Darius Zabiela              IKRP Rokas & Partners           Mens Legis Law Firm            William Randrianarivelo
Vaidotas Melynavicius           Law Firm Zabiela,                                           Lidija Sarafimova Danevska     FIDAFRICA /
                                                            Dragan Blažev                                                  PricewaterhouseCoopers
AAA Baltic Service              Zabielaite & Partners                                       National Bank of the
                                                            Timelproject Engineering
Company -Law firm               Indre Zakalskyte                                            Republic of Macedonia          Michael Ratrimo
                                                            Eli Bocevska                                                   Madagascar International
Tomas Mieliauskas               Ernst & Young Baltic UAB                                    Biljana Saraginova
                                                            PricewaterhouseCoopers                                         Container Terminal
Law Firm Foresta                Giedre Zalpyte                                              Monevski Law Firm
                                                            Vladimir Bocevski                                              Services Ltd.
Bronislovas Mikkta              BNT Attorneys APB                                           Zdravko Stefanovski
                                                            Mens Legis Cakmakova                                           Mialy Ratsimba
State Enterprise Centre of      Jkrat Zarankien             Advocates                       Toplifikacija Engeneering
Registers                                                                                                                  FIDAFRICA /
                                Ernst & Young Baltic UAB    Biljana Čakmakova               Ljupka Stojanovska             PricewaterhouseCoopers
Tadas Milasius                                                                              Law office Nikolovski
                                Audrius Žvybas              Mens Legis Cakmakova                                           Théodore Raveloarison
Sorainen                                                    Advocates
                                Bernotas & Dominas                                          Biljana Tanevska               JARY - Bureau d’Etudes
Indr Minkuvien                  Glimstedt                   Tanja Cenova-Mitrovska          Lawyers Antevski               Architecture Ingenierie
Ernst & Young Baltic UAB                                    Katastar                                                       Andriamisa Ravelomanana
                                LU X E M B OU RG                                            Slavica Trckova
Asta Misiukiene                                             Ljupco Georgievski              Law Office Trckova             FIDAFRICA /
Ministry of Economy of          Allen & Overy LLP                                                                          PricewaterhouseCoopers
                                                            Katastar                        Vladimir Vasilevski
the Republic of Lithuania                                                                                                  Jean Marcel Razafimahenina
                                Eleonora Broman             Theodoros Giannitsakis          Betasped International
Simona Oliakevi ikt -Cic nien   Loyens & Loeff                                              Freight Forwarding             Deloitte
                                                            IKRP Rokas & Partners
Law Firm Lideika,                                                                                                          Rivolala Razanatsimba
Petrauskas, Valiknas ir         Guy Castegnaro              Pavlinka Golejski               Eva Veljanovska
partneriai LAWIN, member        Castegnaro Cabinet                                          Mens Legis Cakmakova           Jiro Sy Rano Malagasy
                                                            Mens Legis Cakmakova                                           (JIRAMA)
of Lex Mundi                    d’avocats, member of Ius    Advocates                       Advocates
                                Laboris                                                     Sanja Veljanovska              Njiva Razanatsoa
Žygimantas Pacevičius                                       Ana Hadzieva
Regija Borenius                 Christel Dumont                                             Mens Legis Law Firm            Banque Centrale de
                                                            Polenak Law Firm                                               Madagascar
                                Oostvogels                                                  Metodija Velkov
Rytis Paukat                                                Vesna Hristova
                                Thomas Ecker                                                Polenak Law Firm               Louis Sagot
Law Firm Lideika,                                           Law office Nikolovski
Petrauskas, Valiknas ir         Ville de Luxembourg -                                                                      Cabinet d’Avocat Louis
partneriai LAWIN, member        Service de l’électricité    Natasha Hroneska                M A DAG AS C A R               Sagot
of Lex Mundi                    Gérard Eischen              Biljana Ickovska                                               Ida Soamiliarimana
                                                                                            Rakotondrazaka Aina
Mindaugas Peicius               Chamber of Commerce         Law office Nikolovski                                          Madagascar Conseil
                                                                                            Madagascar Conseil             International
Bank of Lithuania               of the Grand-Duchy of       Aleksandar Ickovski             International
                                Luxembourg                                                                                 Dominique Taty
Algirdas Pekays                                             PricewaterhouseCoopers          Eric Robson Andriamihaja
Sorainen                        Martine Gerber Lemaire                                                                     FIDAFRICA /
                                                            Nena Ivanovska                  Economic Development           PricewaterhouseCoopers
                                Oostvogels                                                  Board of Madagascar
Mantas Petkevičius                                          Judicial Reform
Sorainen                        François Kremer             Implementation Project          Tsiry Nambinina                M A L AW I
                                Arendt & Medernach          Maja Jakimovska                 Andriamisamanana
Angelija Petrauskien                                                                                                       Sylvia Ali
                                Tom Loesch                  Mens Legis Cakmakova            Madagascar Conseil
Vilnius City Municipality                                                                   International                  Knight Frank
                                Linklaters                  Advocates
Aidas Petrosius                                                                             Josoa Lucien Andrianelinjaka   Johann Boshoff
State Enterprise Centre of      Nuria Martin                Aneta Jovanoska - Trajanovska
                                                            Lawyers Antevski                Banque Centrale de             PricewaterhouseCoopers
Registers                       Loyens & Loeff
                                                                                            Madagascar                     Kevin M. Carpenter
Marius Rindinas                 Peter Moons                 Valentina Jovanovska Vasileva
                                                            IKRP Rokas & Partners           Andriamanalina Andrianjaka     PricewaterhouseCoopers
Law Firm Zabiela,               Loyens & Loeff
                                                                                            Office Notarial de             Joseph Chavula
Zabielaite & Partners           Elisabeth Omes              Sam Juncker                     Tamatave
                                                            Macedonian Court                                               SDV Logistics Ltd.
                                Bonn Schmitt Steichen,
                                Member of Lex Mundi         Modernization Project
234      DOING BUSINESS 2011

Marshal Chilenga               Ruban Chelliah              Lay Sim Lim                  Ah Sah Wee                    Abou Diallo
TF & Partners                  Stanco and Ruche            Russell Bedford LC           Selangor Freight              API Mali
                               Consulting                  & Company, member            Forwarders and Logistics
Aamir Rashid Jakhura                                       of Russell Bedford           Association                   Fatimata Dicko Zouboye
Fargo Group of Companies       Yuan Yuan Cheng             International
                                                                                        Peter Wee                     Mohamed Abdoulaye Diop
                               Skrine, member of Lex
Wiseman Kabwazi                Mundi                       Theresa Lim                  PricewaterhouseCoopers        SDV
ESCOM                                                      PricewaterhouseCoopers                                     Djénéba Diop Sidibe
                               Andrew Ean Vooi Chiew                                    Mun Yi
Omar Paison Kaisi              Lee Hishammuddin Allen &    Kok Leong Loh                Shearn Delamore & Co.         SCP D’avocat Diop-Diallo
4th Architectural              Geldhill                    Russell Bedford LC                                         Mahamane Djiteye
Dimension                                                  & Company, member            Melina Yong
                               Meng Sim Chuah                                           Raslan - Loong                Jurifis Consult
Chimwemwe Kalua                                            of Russell Bedford
                               Russell Bedford LC          International                                              Yacouba Guindo
Golden & Law                   & Company, member                                        Mohamad Ridzwan Zainal
                                                                                        Abidin                        AD
Cyprian Kambili                of Russell Bedford          Caesar Loong
                               International               Raslan - Loong               SNO Architect Sdn Bhd         Gaoussou Haîdara
IFC Malawi
                                                                                        Nur Ishqi Hayati Zakaria      Etude Gaoussou Haidara
Kalekeni Kaphale               Tze Keong Chung             Nurliyana Md Zukri
                               CTOS Sdn Bhd                Azmi & Associates            Companies Commission of       Maiga Seydou Ibrahim
Kalekeni Kaphale                                                                        Malaysia                      Cabinet d’Avocats Seydou
Alfred Majamanda               Mukhriz Hamzah              Suhara Mohamad Sidik                                       Ibrahim Maiga
                               Ministry of International   Azmi & Associates            Shezlina Zakaria
Mbendera & Nkhono                                                                       Malaysia Productivity         Adama Kane
Associates                     Trade and Industry
                                                           Azmi Mohd Ali                Corporation                   SCAE
Misheck Msiska                 Hasnah Binti Dato’          Azmi & Associates
                               Mohammed Hashim                                          Mohd Yazid Zamr               Yacouba Massama Keïta
PricewaterhouseCoopers                                     Aminuddin Mohd Khalil        SNO Architect Sdn Bhd
                               Federal Court of Malaysia
Charles Mvula                                              Arkitek Kitas Sdn Bhd                                      Mamadou Ismaïla Konate
                               Sien Yian Hee                                            Ar Mohd Zulhemlee An
DUMA Electrics - Control                                   Zuhaidi Mohd Shahari         W and W Architects            Jurifis Consult
Systems and Energy             PricewaterhouseCoopers
                                                           Azmi & Associates                                          Gaoussou A. G. Konaté
Management                     Hj. Hasim Hj. Ismail                                     M A L DI V E S
                               Land & Mines Office         Oy Moon Ng                                                 Cabinet d’Architecture -
Mtchuka Mwale                                              CTOS Sdn Bhd                                               Etudes Techniques
Nicholls & Brookes                                                                      Mifzal Ahmad
                               Hung Hoong
                                                           Aminah BT Abd. Rahman        Ministry of Economic          Arbonkana Maiga
Grant Nyirongo                 Shearn Delamore & Co.                                    Development
                                                           Ministry of Housing                                        Lobou Conseils
Elemech Designs                Mohd Razali Hussain         and Local Government         Jatindra Bhattray             Soumana Makadji
Dinker A. Raval                Malaysia Productivity       Malaysia                     PricewaterhouseCoopers
                               Corporation                                                                            GMI - Audit
Wilson & Morgan                                            N Ravi                       Asma Chan-Rahim               Maiga Mamadou
Duncan Singano                 Nazariah Ibrahim            Mitsui O.S.K lines (M) sdn   Shah, Hussain & Co.           Kafo Jiginew
Savjani & Co.                  Tenaga Nasional Berhad      bhd                          Barristers & Attorneys
                               Subkiah Binti Jamaludin     Norhaslinda Salleh                                         Fata Mariko
                                                                                        Mohamed Hameed
M A L AYSIA                    Inland Revene Board of      Companies Commission of      Antrac Pvt. Ltd.
                               Malaysia                    Malaysia                                                   Adeline Messou
Jamil A. Hamid                                                                          Dheena Hussain
                               Kumar Kanagasabai           Sharizan Sarif                                             FIDAFRICA /
Arkitek Kitas Sdn Bhd                                                                   Shah, Hussain & Co.           PricewaterhouseCoopers
                               Skrine, member of Lex       Azmi & Associates            Barristers & Attorneys
Nor Azimah Abdul Aziz          Mundi                                                                                  Bérenger Y. Meuke
Companies Commission of                                    Andy Seo                     Yudhishtran Kanagasabai
                               Kumar Kanagasingam          Federation of Malaysian                                    Jurifis Consult
Malaysia                                                                                PricewaterhouseCoopers
                               Lee Hishammuddin Allen &    Manufacturers                                              Keita Zeïnabou Sacko
Dato’ Hasmah BT. Abdullah      Geldhill                                                 Ahmed Murad
                                                           Hui Shan Siah                                              API Mali
Inland Revene Board of                                                                  Bank of Maldives Plc.
Malaysia                       Mohammad Sanusi Abdul       Wong & Partners                                            Alassane T. Sangaré
                               Karim                                                    Aishath Samah
Sonia Abraham                  Ministry of International   S Parameswaran                                             Nouhoum Sidibe
                                                           Shanmughanathan              Bank of Maldives Plc.
Azman, Davidson & Co.          Trade and Industry                                                                     Direction Nationale de
                                                           Tenaga Nasional Berhad       Shuaib M. Shah                l’Urbanisme et de l’Habitat
Wan Ahmad Iskandar Wan         Kesavan Karuppiah                                        Shah, Hussain & Co.
Adnan                          Ministry of Human           Noeline Chanan Singh                                       Malick Badara Sow
                                                                                        Barristers & Attorneys
Ministry of International      Resources                   Malaysia Productivity                                      Atelier d’Architecture et
Trade and Industry                                         Corporation                  Ahmed Shibau                  d’Urbanisme
                               Dato’ Azemi Kasim                                        Cube X Company Pvt Ltd.
Ar Saifuddin Ahmad             Administrative and          Veerinderjeet Singh                                        Mamadou Moustapha Sow
SNO Architect Sdn Bhd          Diplomatic Service,         Malaysian Institute of       Mariyam Sunaina               Cabinet SOW & Associés
                               Malaysia                    Taxation                     Bank of Maldives Plc.
Alwizah Al-Yafii Ahmad                                                                                                Abdoul Kader Sylla
Kamal                          Abdul Kadir Bin Kassim      Visu Sinnadurai                                            Damco
Zaid Ibrahim & Co              Kadir, Andri & Partners     Yong Hsian Siong                                           Perignama Sylla
Dato’ Abdul Halim Ain          Geeta Kaur                  Wong & Partners              Imirane Abdoulaye             Architect DE/AU
Administrative and             SDV Sdn Bhd Malaysia                                     Direction Nationale de
                                                           Muhendaran Suppiah           l’Urbanisme et de l’Habitat   Salif Tall
Diplomatic Service,                                        Muhendaran Sri
Malaysia                       Ng Swee Kee                                                                            Etude de Maître Ahmadou
                                                                                        Diaby Aboubakar               TOURE
                               Shearn Delamore & Co.       Francis Tan
Dato’ Sh. Yahya bin Sh.                                                                 BCEAO
Mohamed Almurisi               Chuan Keat Khoo             Azman, Davidson & Co.                                      Dominique Taty
                                                                                        Faradji Baba                  FIDAFRICA /
Ministry of Human              PricewaterhouseCoopers      Kenneth Tiong                Cour d’Appel de Bamako        PricewaterhouseCoopers
Resources                      Christopher Lee             The Associated Chinese
                                                           Chambers of Commerce         Amadou Camara                 Alhousseini Touré
Mohd Azlan B. Mohd Radzi       Christopher Lee & Co.
                                                           and Industry of Malaysia     SCP Camara Traoré             Arcade SARL
Land & Mines Office            Mai Yeen Leong              (ACCCIM)
                                                                                        Céline Camara Sib             Mahamadou Traore
Shamsuddin Bardan              Professional Innovators     Hock Chai Toh
                               Sdn. Bhd.                                                Etude Me Celine Camara
Malaysian Employers                                        Bank Negara Malaysia         Sib                           Alassane Traoré
Federation                     Bernard Lim                                                                            ICON sarl
                                                           Sugumaran Vairavappillai     Mahamane I. Cisse
Azryain Borhan                 Phk Management Services                                                                Fousséni Traoré
                               Sdn Bhd                     Ministry of Human            Cabinet Lexis Conseils
Companies Commission of                                    Resource Malaysia                                          FIDAFRICA /
Malaysia                       Koon Huan Lim                                            Boubacar Coulibaly            PricewaterhouseCoopers
                                                           Heng Choon Wan               Matrans Mali sarl
Hong Yun Chang                 Skrine, member of Lex                                                                  Amidou Wague
                               Mundi                       PricewaterhouseCoopers
Tay & Partners                                                                          Sekou Dembele                 SDV
Ar Teoh Chee Wui                                                                        Etude de Maître Sekou
                                                                                        Dembele                       Emmanuel Yehouessi
Archicentre Sdn Bhd                                                                                                   BCEAO
                                                                                                                     ACKNOWLEDGMENTS           235
M A R SHA L L               Rajendra Dassyne              Gilbert Seeyave               Luis Miguel Esparza          Bernardo Martínez Negrete
I SL A N D S                Chambers of Notaries of       BDO De Chazal Du Mee          PricewaterhouseCooper        Galicia y Robles, S.C.
Kenneth Barden                                            Gaetan Siew                   Salvador Esquivel            Carla E. Mendoza Pérez
                            Catherine de Rosnay           L&S Architects                PricewaterhouseCoopers       Baker & McKenzie
                            Legis & Partners
Mary Sheryl Jane Profeta                                  Deviantee Sobarun             Roberto Fagoaga              María del Carmen Monforte
                            Ujoodha Dhanun                Ministry of Finance           Sánchez-DeVanny Eseverri,    Larrañaga
Marshall Islands Social
Security Administration     Kross Border Trust                                          S.C.                         PricewaterhouseCoopers
                            Services Ltd., member         Parikshat Teeluck
Phillip Welch               of Russell Bedford            Damco Logistics               Julio Flores Luna            Carlos E. Montemayor
Micronesian Shipping        International                 (Mauritius)                   Goodrich, Riquelme y         PricewaterhouseCoopers
Agencies Inc.                                                                           Asociados
                            Shalinee Dreepaul-Halkhoree   Shamina Toofanee                                           Rocío Montes
                            Juristconsult Chambers        PricewaterhouseCoopers        Salvador Fonseca             PricewaterhouseCoopers
M AU R I TA N IA                                                                        Chadbourne & Parke
                            Robert Ferrat                 Natasha Towokul-Jiagoo        Mexico                       Humberto Morales- Barron
Ishagh Ahmed Miske          Legis & Partners              Juristconsult                                              Sánchez-DeVanny Eseverri,
Cabinet Ishagh Miske                                      International & Co Ltd.       Carlos Frias                 S.C.
                            Yannick Fok                                                 PricewaterhouseCoopers
Rodolphe Kadoukpe Akoto     Glover & Glover Chambers      Cindy Upiah                                                José de Jesús Moreno Ruíz
Maersk Mauritania                                         Banymandhub Boolell           Manuel Galicia               CFE-DVMS (Federal
Nouadhibou Branch           Gavin Glover                  Chambers                      Galicia y Robles, S.C.       Electricity Commission)
                            Glover & Glover Chambers
Esteit Mohamedou Amane                                    Muhammad R.C. Uteem           Hans Goebel                  Jaime Israel Moreno-Treviño
Mauritanienne de            J. Gilbert Gnany              Uteem Chambers                Jáuregui, Navarrete y        Sánchez-DeVanny Eseverri,
Construction et             Mauritius Commercial                                        Nader, S.C.                  S.C.
d’Equipements (MCE)         Bank Ltd.                     MEXICO                        Dalia Goldsmit               Eloy F. Muňoz M.
Tidiane Bal                 Yandraduth Googoolye          Gabriel Aguilar               PricewaterhouseCoopers       IMEYEL Soluciones
BSD & Associés              Bank of Mauritius             PricewaterhouseCoopers                                     Integrales, S.A
                                                                                        Daniel Gómez Alba
Fatoumata Diarra            Darmalingum Goorriah          Jesus Alvarado Nieto          CAAAREM                      Omar Nieto
BSD & Associés              Etude Me Darmalingum          Baker & McKenzie                                           PricewaterhouseCooper
                            Goorriah                                                    Teresa de Lourdes Gómez
Mine Ould Abdoullah                                       Francisco Samuel Arias        Neri                         Boris Otto
Private Practice            Arvin Halkhoree               González                      Goodrich, Riquelme y         Chadbourne & Parke
                            CITILAW                       NOTARY PUBLIC 28              Asociados                    Mexico
Abdallahi Ould Ahmed Baba
Atelier d’Architecture et   Mikash Hassamal               Jose Garcia Bautista          César Gonzalez               Lázaro Peña
Design                      Glover & Glover Chambers      Deloitte                      PricewaterhouseCoopers       PricewaterhouseCoopers
Ahmed Salem Ould            Marc Hein                     Carlos Cano                   Alvaro Gonzalez-Schiaffino   Arturo Perdomo
Bouhoubeyni                 Juristconsult Chambers        PricewaterhouseCoopers        PricewaterhouseCoopers       Galicia y Robles, S.C.
Cabinet Bouhoubeyni         Nitish Hurnaum                                              Luis Enrique Graham          Pablo Perezalonso Eguía
                                                          Oscar O. Cano
Brahim Ould Daddah          Glover & Glover Chambers      Adeath Logistics S.A de       Chadbourne & Parke           Ritch Mueller, S. C.
Cabinet Daddah Conseils                                   C.V.                          Mexico
                            Jane Jouanis                                                                             Eduardo Perez Armienta
Aliou Sall                  Juristconsult Chambers        Josue Cantu                   Carlos R. Grimm              Moore Stephens Orozco
Assurim Consulting                                                                      Baker & McKenzie             Medina S.C.
                            Thierry Koenig                Pedro Flores Carrillo
Ndeye Khar Sarr             De Comarmond & Koenig         Moore Stephens Orozco         Yves Hayaux-du-Tilly         Fernando Perez-Correa
BSD & Associés                                            Medina S.C.                   Jáuregui, Navarrete y        Solorzano, Carvajal,
                            Anthony Leung Shing                                         Nader, S.C.                  Gonzalez y Perez-Correa,
Dominique Taty              PricewaterhouseCoopers        María Casas López                                          S.C.
FIDAFRICA /                                               Baker & McKenzie              Eduardo Heftye
                            Stephen John Mendes                                         Lopez Velarde, Heftye y      Guillermo Piecarchic
                            Customs and Excise            Tania Castellanos             Soria                        PMC Asociados
M AU R I T I U S                                          PricewaterhouseCooper
                                                                                        Jorge Jimenez                Gerardo Prado-Hernandez
                            Ramdas Mootanah               Hector Castro                 Lopez Velarde, Heftye y      Sánchez-DeVanny Eseverri,
Jean-François Boisvenu      Architecture & Design         PricewaterhouseCoopers        Soria                        S.C.
BLC Chambers                Ltd.
                                                          Rodrigo Conesa                Jorge Jiménez                David Puente-Tostado
André Bonieux               Loganayagan Munian            Ritch Mueller, S. C.          Russell Bedford Mexico,      Sánchez-DeVanny Eseverri,
PricewaterhouseCoopers      Artisco International                                       member of Russell Bedford    S.C.
                                                          Fabio Corominas de la Pera    International
Urmila Boolell              Jingree Neeshal                                                                          Samer Qudah
                                                          Baker & McKenzie
Banymandhub Boolell         Kross Border Trust                                          Alejandro Ledesma            Al Tamimi & Company
Chambers                    Services Ltd., member         Eduardo Corzo Ramos           PricewaterhouseCoopers       Advocates & Legal
Beche Bruno                 of Russell Bedford            Holland & Knight-                                          Consultants
                            International                 Gallástegui y Lozano, S.C.    Josue Lee
Kross Border Trust                                                                      Inaki Echeverria             Alvaro Quintana
Services Ltd., member       Daniel Ng Cheong Hin          Jose Covarrubias-Azuela       Arquitectos                  Alvaro Quintana SC
of Russell Bedford          Mauritius Cargo               Solorzano, Carvajal,
International               Community Services Ltd.       Gonzalez y Perez-Correa,      Ricardo León-Santacruz       Mariel Rebollo
Jean Phillipe Chan See                                    S.C.                          Sánchez-DeVanny Eseverri,    Jáuregui, Navarrete y
                            Marie Cristelle Joanna                                      S.C.                         Nader, S.C.
Maersk Ltd.                 Parsooramen                   Raul de la Sierra Cauley
                            Banymandhub Boolell           Barrera, Siqueiros y Torres   Gerardo Lozano Alarcón       Hector Reyes Freaner
D.P. Chinien
                            Chambers                      Landa                         Holland & Knight-            Baker & McKenzie
Registrar of Companies                                                                  Gallástegui y Lozano, S.C.
and Businesses, Office      Priscilla Pattoo-Mungur       Oscar de La Vega                                           Claudia Ríos
of the Registrar of         Juristconsult Chambers        Basham, Ringe y Correa,       Lucia Manzo                  PricewaterhouseCoopers
Companies                                                 member of Ius Laboris         Galicia y Robles, S.C.
                            Siv Potayya                                                                              Sergio Rodriguez
Vincent Chong Leung         Juristconsult                 Frederico de Noriega Olea     José Antonio Marquez         Chadbourne & Parke
Juristconsult Chambers      International & Co Ltd.       Barrera, Siqueiros y Torres   González                     Mexico
Sandy Chuong                                              Landa                         NOTARY PUBLIC 28
                            Iqbal Rajahbalee                                                                         Cecilia Rojas
Glover & Glover Chambers    BLC Chambers                  Felipe Dominguez              Renato Martínes Quezada      Galicia y Robles, S.C.
Sootam Chutoori                                           Moore Stephens Orozco         Baker & McKenzie
                            André Robert                  Medina S.C.                                                Jose Rodriguez Sanchez
Dagon Ingenieur Conseil     Attorney-at-Law                                             Carlos Manuel Martinez       Russell Bedford Mexico,
Ltée                                                      Dolores Enriquez              PricewaterhouseCoopers       member of Russell Bedford
                            Anjali Roy                    PricewaterhouseCoopers                                     International
Roland Constantin           Etude Guy Rivalland                                         Edgar Francisco Martínez
Etude Constantin                                          Pablo Escalante               Herrasti                     Cristina Sánchez-Urtiz
                            Shailesh Seebaruth            Deloitte                      Goodrich, Riquelme y         Miranda & Estavillo, S.C.
                            Glover & Glover Chambers                                    Asociados
236      DOING BUSINESS 2011

Francisco Santoyo              Marin Chicu                 Maygmarsuren Lkhagvasuren   Montenegro Real Estate   Predrag Vujović
Comisión Federal de            Turcan & Turcan             Anderson & Anderson         Administration           Zetatrans
Electricidad                                                                           Nikola Martinović
                               Vitalie Ciofu               Daniel Mahoney                                       Veselin Vuković
Monica Schiaffino Pérez        Gladei & Partners           Lynch & Mahoney             Advokatska Kancelarija   Central Bank of
Basham, Ringe y Correa,                                                                Željko Mijović           Montenegro
member of Ius Laboris          Alla Cotos                  Sebastian Merriman
                               PricewaterhouseCoopers      PricewaterhouseCoopers      Zetatrans
Raúl Uribe Garcia                                                                                               M ORO C C O
                               Anna Cusnir                 Odonhuu Muuzee              Momir Miličković
Uribe Engenieros S.A.                                                                                           Samir Agoumi
                               Schonherr                   Tsets Law Firm              Tax Authority
Juan Francisco Torres Landa                                                            Montenegro               Dar Alkhibra
Ruffo                          Igor Domente                Tsogt Tsend
                               S.C. “Luvitan Grup” SRL     Administrative Court of     Djordje Nikolić          Lamya Alami
Barrera, Siqueiros y Torres
Landa                                                      Capital City                Nikolić Kokanović        Younes Anibar
                               Sergiu Dumitrasco                                       Otašević Law Office
                               PricewaterhouseCoopers      Jane Wang                                            Cabinet Younes Anibar
Laura Astrid Treviño-Perez
                                                           PricewaterhouseCoopers      Mićo Orlandić            Linda Oumama Benali
Sánchez-DeVanny Eseverri,      Serghei Filatov
S.C.                                                                                   Government of            Cabinet Notaire
                               ACI Partners Law Office     M ON T E N E G RO           the Republic of
Maribel Trigo Aja              Iulia Furtuna                                           Montenegro Real Estate   Khalid Boumichi
Goodrich, Riquelme y                                       Aleksandar Adamovic         Administration           Tecnomar
                               Turcan & Turcan
Asociados                                                  Pacorini Montenegro         Djuro Otašević
                               Roger Gladei                                                                     Richard Cantin
G. Roberto Quintana Vargas                                 Bojana Andrić               Nikolić Kokanović        Juristructures - Project
                               Gladei & Partners                                       Otašević Law Office
Instalaciones Quintana                                     Čelebić                                              Management & Legal
Vargas                         Oxana Gutu                                              Mirjana Pešalj           Advisory Services LLP
                               Mobiasbanca Groupe          Veselin Anđušić
Layla Vargas Muga                                          Čelebić                     Government of the        Sylvain Da Fonseca
                               Societe Generale                                        Republic of Montenegro
Goodrich, Riquelme y                                                                                            Alleance advisory Maroc
Asociados                      Adrian Guzun                Safeta Babačić
                                                           FinancePlus                 Novica Pešić             Mohssin El Makoudi
Carlos Vela                    Schonherr                                               Law Office Vujačić       Dar Alkhibra
PricewaterhouseCoopers         Vladimir Iurkovsky          Bojana Bošković
                                                           Ministry of Finance         Nikola Perović           Nadia Fajr
Claudio Villavicencio          Schonherr                                               Plantaže
Fernández                                                  Vasilije Bošković                                    Fatima Zohra Gouttaya
                               Roman Ivanov                                            Dragan Prelević
Deloitte                                                   Law Firm Bošković                                    Etude de notariat moderne
                               Vernon David & associates                               Prelević Law Firm
Rafael Villamar-Ramos                                      Peter Burnie                                         Nicolas Granier
                               Remy Kormos                                             Slobodan Raščanin
Sánchez-DeVanny Eseverri,                                  PricewaterhouseCoopers                               Alleance advisory Maroc
                               DAI                                                     UNHCR
S.C.                                                       Marija Crnogorac                                     Amin Hajji
                               Mihaela Mitroi                                          Dragana Radević
Humberto Zapien                                            KN Karanović& Nikolić                                Amin Hajji & Associés
                               PricewaterhouseCoopers                                  CEED                     Association d’Avocats
Deloitte                                                   Savo Djurović
                               Igor Odobescu                                           Ana Radivojević          Zohra Hasnaoui
Ernesto Zarate Leon            ACI Partners Law Office     Adriatic Marinas doo
Thorsa                                                                                 PricewaterhouseCoopers   Hasnaoui Law Firm
                               Aelita Orhei                Vuk Drašković
                                                           Bojovic Dasic Kojovic       Radmila Radoičić         Ahmad Hussein
M IC RON E SIA , F E D.        Gladei & Partners
                                                           Attorneys at Law            Law Office Vujačić       Talal Abu-Ghazaleh Legal
ST S .                         Carolina Parcalab                                                                (TAG-Legal)
                                                           Dragan Draca                Novo Radović
                               Turcan & Turcan                                         Tax Authority            Bahya Ibn Khaldoun
Kenneth Barden                                             PricewaterhouseCoopers
Attorney-at-Law                Tatiana Stefanet                                        Montenegro               Université Mohamed V
                               Gladei & Partners           Vesko Dragičević
Patrick Mackenzie                                          Chamber of Economy of       Slavko Radović           Naoual Jellouli
Bank of FSM                    Mariana Stratan             Montenegro, Association     Cijevna Komerc           Ministère de l’économie et
                               Turcan & Turcan             of Small Enterprises and                             des finances
Silberio S. Mathias                                                                    Dražen Raičković
                                                           Entrepreneurs               FinancePlus              Mehdi Kettani
Micropc                        Alexander Turcan
                               Turcan & Turcan             Rina Ivančević                                       Kettani & Associés
Ronald Pangelinan                                                                      Slađana Raičković
                                                           Municipality of Podgorica   FinancePlus              Nadia Kettani
A&P Enterprises, Inc.          Irina Verhovetchi
                               ACI Partners Law Office     Marko Ivković                                        Kettani & Associés
Kevin Pelep                                                                            Dragan Rakočević
                                                           KN Karanović & Nikolić      Commercial Court of      Karine Lasne
Office of the Registrar of     Marina Zanoga
Corporations                   Turcan & Turcan             Tanja Janović               Podgorica                Landwell & Associés -
                                                           Law Office Vujačić                                   PricewaterhouseCoopers
Salomon Saimon                                                                         Admir Rebronja           Legal Services
                               M ON G OL IA                Maja Jokanović              FinancePlus
Micronesia legal services
corporation                                                Ministry of Economy                                  Wilfried Le Bihan
                               Badarch Bayarmaa                                        Tijana Saveljic          CMS Bureau Francis
Joe Vitt                       Lynch & Mahoney             Srđan Kalezić               Prelevi Law Firm         Lefebvre
Pohnpei Transfer &             Batzaya Bodikhuu            Tax Authority               Slaven Šćepanović
Storage, Inc.                                              Montenegro                                           Medhi Lebady
                               Anand & Batzaya                                         Lidija Šećković          Cabinet d’Architecture
                               Advocates Law Firm          Stevan Karadaglić                                    Lebady
M OL D OVA                                                                             Tax Authority
                               Richard Bregonje            Chamber of Economy of       Montenegro
                                                           Montenegro, Sector for                               Anis Mahfoud
Nicolae Botan                  PricewaterhouseCoopers                                                           Abouakil & Benjelloun
                                                           Associations and Economic   Velimir Strugar
Business Research Company                                                                                       Avocats - AB AVOCATS
                               David C. Buxbaum            Development                 EPCG AD Nikšić
Robert Beto Brunn              Anderson & Anderson                                                              Abdelaziz Messaoudi
                                                           Radoš-Lolo Kastratović      Goran Tuponja
DAI                                                                                                             Ministère de l’économie et
                               Batbayar Byambaa            Advokatska Kancelarija      German Technical
Victor Burac                   GTs Advocates LLC                                       Cooperation              des finances
                                                           Marija Klikovac
Victor Burac Law Firm                                                                  Duško Vojinović          Aboulfadl Najat
                               Ts. Dagvadorj               Law Office Vujačić
Andrei Caciurenco              Gobi Corporation                                        Government of            Etude de notariat moderne
                                                           Ivana Kojić                 the Republic of
ACI Partners Law Office                                                                                         Hicham Oughza
                               Khatanbat Dashdarjaa        KN Karanović & Nikolić      Montenegro Real Estate
Andrian Candu                  Arlex Consulting Services                                                        Dar Alkhibra
                                                           Darko Konjević              Administration
PricewaterhouseCoopers                                                                                          Jamal Rahal
Legal Services                 Byambatseren Dorjpurev      CEED                        Saša Vujačić
                               Arlex Consulting Services                                                        Experian
                                                           Ana Krsmanović              Law Office Vujačić
Octavian Cazac                                                                                                  Nesrine Roudane
Turcan & Turcan                Courtney Fowler             Ministry of Finance         Jelena Vujisić
                               PricewaterhouseCoopers                                                           Nero Boutique Law Firm
                                                           Mirjana Ljumović            Law Office Vujačić
Svetlana Ceban
PricewaterhouseCoopers         Odmaa Khurelbold            Government of
                               Anderson & Anderson         the Republic of
                                                                                                                   ACKNOWLEDGMENTS         237
Mehdi Salmouni-Zerhouni      Rui Laforte                  Frank Köpplinger            Dirk-Jan Berkenbosch         Paul van der Molen
Salmouni-Zerhouni Law        Furtado, Bhikha, Loforte,    G.F. Köpplinger Legal       PricewaterhouseCoopers       Cadastre, Land Registry
Firm                         Popat & Associados,          Practitioners                                            and Mapping Agency
                             Advogados                                                Karin W.M. Bodewes
Houcine Sefrioui                                          Richard Traugott Diethelm   Baker & McKenzie             Marije Van der Veer
Etude de notariat moderne    Pedro Lemos                  Mueller                                                  De Brauw Blackstone
                             Sal & Caldeira -             Koep & Partners             Mark Bodt                    Westbroek
Abdeselam Tazi               Advogados e Consultores,                                 PricewaterhouseCoopers
Area sarl                    Lda                          Axel Stritter                                            Gert-Jan van Gijs
                                                          Engling, Stritter &         Sytso Boonstra               VAT Logistics (Ocean
Marc Veuillot                Marla Mandlate               Partners                    PricewaterhouseCoopers       Freight) BV
Alleance advisory Maroc      Sal & Caldeira -
                                                          Marius van Breda            Roland Brandsma              Sjaak van Leeuwen
Chigar Zineb                 Advogados e Consultores,                                 PricewaterhouseCoopers
                             Lda                          TransUnion Namibia                                       Stichting Bureau Krediet
Etude de notariat moderne                                                                                          Registratie
                                                          Meyer Van den Berg          Martin Brink
                             Joao Martins
M O Z A M B IQ U E                                        Koep & Partners             Van Benthem & Keulen NV      Jan van Oorschot
                                                                                      Stephan de Baan              Liander
Calu Abubacar                Lara Narcy                   Paul A. E. Wolff
                                                          Manica Africa Pty. Ltd.     Berkman Forwarding B.V.      Petra van Raad
Electrovisao Lda             H. Gamito, Couto,
                             Gonçalves Pereira            Namibia                     Margriet de Boer             PricewaterhouseCoopers
Sheila Ali                   e Castelo Branco &                                       De Brauw Blackstone          Marcel Willems
MGA Advogados &              Associados                   N E PA L                    Westbroek
Consultores                                                                                                        Kennedy Van der Laan
                             Auxílio Eugénio Nhabanga     Lalit Aryal                 Hans J.H. de Wilde           Christiaan Zijderveld
Mark Badenhorst              FBLP - R.Furtado, N.         LA & Associates Chartered   Kab Auditors & Tax
PricewaterhouseCoopers                                                                                             Simmons & Simmons
                             Bhikha, R.Loforte, M.        Accountants                 Advisers, member
                             Popat & Associados,                                      of Russell Bedford
Carolina Balate
                             Advogados, Lda               Tulasi Bhatta                                            NEW ZEALAND
PricewaterhouseCoopers                                                                International
                                                          Unity Law Firm &
                             Paulo Pimenta                Consultancy                 Henriette Derks              Matthew Allison
Loren Benjamin                                                                                                     Veda Advantage
                             Pimenta, Dionísio e                                      Liander
PricewaterhouseCoopers       Associados                   Tankahari Dahal
                                                          Niraula Law Chamber &       Myrna Dop                    Jania Baigent
António Baltazar Bungallah   Álvaro Pinto Basto                                                                    Simpson Grierson, member
Sal & Caldeira -                                          Co.                         Royal Netherlands
                             MGA Advogados &                                          Notarial Organization        of Lex Mundi
Advogados e Consultores,     Consultores                  Prakash Kafle
Lda                                                       Agni Cement Industries      Arjan Enneman                Kevin Best
                             Malaika Ribeiro              P. Ltd.                     Expatax BV                   PricewaterhouseCoopers
Eduardo Calú
                             PricewaterhouseCoopers                                                                Geoff Bevan
Sal & Caldeira -                                          Gourish K. Kharel           Ruud Horak
Advogados e Consultores,     Luís Filipe Rodrigues        KTO Inc.                    Elektrotechniek Boermans     Chapman Tripp
Lda                          Sal & Caldeira -                                         BV
                                                          Mohan Krishna Kharel                                     Shelley Cave
Neide Chande                 Advogados e Consultores,
                             Lda                          KTO Inc.                    Kitty Hutten                 Simpson Grierson, member
Pimenta, Dionísio e                                                                   PricewaterhouseCoopers       of Lex Mundi
Associados                   Firza Sadek                  Ashok Man Kapali
                                                          Shangri-La Freight Pvt.     Marcel Kettenis              Philip Coombe
Dipak Chandulal              Pimenta, Dionísio e
                             Associados                   Ltd.                        PricewaterhouseCoopers       Panalpina World
MGA Advogados &                                                                                                    Transport New Zealand
Consultores                  Leonardo Uamusse             Bijaya Mishra               Christian Koedam             Auckland
                             Electricidade de             Pradhan & Associates        PricewaterhouseCoopers
António Chicachama                                                                                                 Phil Creagh
                             Moçambique                   Matrika Niraula             Andrej Kwitowski
Direcção Nacional de                                                                                               Anderson Creagh Lai
Energia Eléctrica                                         Niraula Law Chamber &       DHV B.V.
                             NA M I B IA                  Co.                                                      John Cuthbertson
Pedro Couto                                                                           Stefan Leening               PricewaterhouseCoopers
H. Gamito, Couto,            Joos Agenbach                Rajan Niraula               PricewaterhouseCoopers
Gonçalves Pereira            Koep & Partners              Niraula Law Chamber &                                    Daniel De Vries
e Castelo Branco &                                        Co.                         Hugo Oppelaar                Veda Advantage
                             Ronnie Beukes                                            Houthoff Buruma
Associados                                                                                                         William Fotherby
                             City of Windhoek             Dev Raj Paudyal             Coöperatief U.A.
Avelar Da Silva              Electricity Department       Ministry of Land Reform                                  Bell Gully
Intertek International                                    and Management              Peter Plug
                             Benita Blume                                             Office of Energy             Koustabh Gadgil
Ltd.                                                                                                               Investment New Zealand
                             H.D. Bossau & Co.            Devendra Pradhan            Regulation
Thera Dai                                                 Pradhan & Associates                                     (a division of New Zealand
                             Hanno D. Bossau                                          Mark G. Rebergen             Trade and Enterprise)
Furtado, Bhikha, Loforte,
Popat & Associados,          H.D. Bossau & Co.            Anup Raj Upreti             De Brauw Blackstone
                                                          Pioneer Law Associates      Westbroek                    David Harte
Advogados                    Chris Brandt                                                                          Insolvency and Trustee
Paul De Chalain              Chris Brandt & Associates    Chiranjivi Sharma           Helena Redons Schaatsberen   Services
PricewaterhouseCoopers       Andy Chase                   Nepal Electricity           Municipality of
                                                          Authority                   Amsterdam                    Matt Kersey
Carlos de Sousa e Brito      Stauch+Partners                                                                       Russell McVeagh
Carlos de Sousa & Brito &    Architects                   Madan Sharma                Hugo Reumkens
                                                          PricewaterhouseCoopers      Van Doorne N.V.              Greg King
Associados                   Dirk Hendrik Conradie                                                                 Jackson Russell
Rita Furtado                 Conradie & Damaseb           Ramji Shrestha              Jan Willem Schenk
                                                          Pradhan & Associates        Baker & McKenzie             Jeffrey Lai
H. Gamito, Couto,            Ferdinand Diener                                                                      Anderson Creagh Lai
Gonçalves Pereira            City of Windhoek             Ram Chandra Subedi          Françoise Schoordijk
e Castelo Branco &           Electricity Department       Apex Law Chamber            DLA Piper Nederland N.V.     Mahesh Lala
Associados                                                                                                         Jackson Russell
                             Hans-Bruno Gerdes            L.R. Tamang                 Salima Seamari
Jorge Graça                  Engling, Stritter &                                                                   Kate Lane
                                                          Hyonjan Electrical          De Brauw Blackstone
MGA Advogados &              Partners                     Engineering Fabricator      Westbroek                    Minter Ellison Rudd Watts
Consultores                                               P, Ltd.
                             Ismeralda Hangue                                         Stéphanie Spoelder           Leroy Langeveld
Soraia Issufo                Deeds Office                 Mahesh Kumar Thapa                                       Simpson Grierson, member
                                                                                      Baker & McKenzie
Sal & Caldeira -                                          Sinha - Verma Law Concern                                of Lex Mundi
Advogados e Consultores,     Sakaria Kadhila Amoomo                                   Fedor Tanke
Lda                          Pereira Fishing (Pty) Ltd.   Sajjan B.S. Thapa           Baker & McKenzie             John Lawrence
                                                          Legal Research Associates                                Auckland City Council
Ássma Omar Nordine Jeque     Herman Charl Kinghorn                                    Maarten Tinnemans
Sal & Caldeira -             HC Kinghorn Legal                                        De Brauw Blackstone          Thomas Leslie
Advogados e Consultores,     Practitioner                 NETHERLANDS                                              Bell Gully
Lda                                                       Joost Achterberg            Helene van Bommel
                                                          Kennedy Van der Laan        PricewaterhouseCoopers
238        DOING BUSINESS 2011

Andrew Minturn                   Maricarmen Espinosa de         NIGER                       Diaby Aboubakar               Samuel Etuk
Qualtech International           Molina                                                     BCEAO                         1ST ATTORNEYS
Ltd.                             Molina & Asociados             Mamane Badamassi Annou
                                 Central Law                    Millennium Challenge        Olaleye Adebiyi               Anse Agu Ezetah
Nicholas Moffatt                                                Account - Niger             WTS Adebiyi & Associates      Chief Law Agu Ezetah
Bell Gully                       Melvin Estrada                                                                           & Co.
                                 García & Bodán                 Mamoudou Aoula              Folaranmi Adetunji Adegbite
Robert Muir                                                     Projet de Développement     F.A. Adegbite & Associates    Babatunde Fagbohunlu
Land Information New             Terencio Garcia Montenegro     des Infrastructures                                       Aluko & Oyebode
Zealand                          García & Bodán                                             Kunle Adegbite
                                                                Locales-PDIL-Bureau         Adegbite - Stevens & Co       Olubunmi Fayokun
Catherine Otten                  Engelsberth Gómez              National de Coor                                          Aluko & Oyebode
New Zealand Companies            Pro Nicaragua                                              Steve Adehi
                                                                Sidi Sanoussi Baba Sidi                                   Adejoke A. Gbenro
Office                                                                                      Steve Adehi and Co
                                 Claudia Guevara                Cabinet d’Avocats Souna-                                  Adebanke Adeola &Co.
Ian Page                         Aguilar Castillo Love          Coulibaly                   Olufunke Adekoya
BRANZ                                                                                       Aelex, Legal Practitioners    Justice Idehen-Nathaniel
                                 Eduardo Jose Gutierrez Rueda   Boniface Combary
                                                                                            & Arbitrators                 Perchstone & Graeys
Mihai Pascariu                   Consortium Taboada y           Direction de l’Urbanisme
Minter Ellison Rudd Watts        Asociados                      et de l’Habitat             Taiwo Adeshina                Oluwaseyi Ikuewumi
                                                                Moussa Coulibaly            Jackson, Etti & Edu           PricewaterhouseCoopers
John Powell                      Gerardo Hernandez
Russell McVeagh                  Consortium Taboada y           Cabinet d’Avocats Souna-    Francis Adewale               Stanley Ikwendu
                                 Asociados                      Coulibaly                   Vista Bridge Global           Aelex, Legal Practitioners
David Quigg                                                                                 Resources Limited             & Arbitrators
                                 Ruth Huete                     Jonathan Darboux
Quigg Partners
                                 PricewaterhouseCoopers         BCEAO                       Oloruntobi Adewale            Margaret Ivowi
Jim Roberts                                                                                 Vista Bridge Global           PricewaterhouseCoopers
                                 Rodrigo Ibarra Rodney          Abdou Djando
Hesketh Henry Lawyers                                                                       Resources Limited
                                 Arias & Muñoz                  EMTEF                                                     Okorie Kalu
Catherine Rowe                                                                              Duro Adeyele                  Punuka Attorneys &
                                 Leonardo Icaza                 Aïssatou Djibo
PricewaterhouseCoopers                                                                      Bayo Ojo & Co.                Solicitors
                                 Municipalidad de Managua       Etude de Maître Djibo
Michael Slyuzberg                                               Aïssatou                    Olusola Adun                  Tomisin Lagundoye
Inland Revenue                   María Fernanda Jarquín                                     Nouveau Associates            Udo Udoma & Belo-Osagie
                                                                Jean-Claude Gnamien
Department                       Arias & Muñoz
                                                                FIDAFRICA /                 Adesegun Agbebiyi             Adenike laoye
Neill Sullivan                   Fabiola Martinez               PricewaterhouseCoopers      Aluko & Oyebode               Ecobank
Land Information New             Ventanilla Unica de            Sani Halilou
Zealand                          Inversiones                                                Oluwatomi Agbola              Ibrahim Eddy Mark
                                                                Maersk S.A.                 Olaniwun Ajayi LP             Nigerian Bar Association
Murray Tingey                    Alvaro Molina
                                                                Issoufou Harouna            Daniel Agbor                  Egwuagu Emmanuel Nomso
Bell Gully                       Molina & Asociados
                                 Central Law                    S.C.P.A. Mandela            Udo Udoma & Belo-Osagie       Obla & Co.
Michael McLean Toepfer
                                 Roberto Montes                 Ali Idrissa Sounna          Izinegbe Aibangbee            Chidnma Nwaogu
Wanaka Office AWS Legal
                                 Arias & Muñoz                  Toutelec Niger SA           PricewaterhouseCoopers        Punuka Attorneys &
Ben Upton                                                                                                                 Solicitors
                                 Soraya Montoya Herrera         Bernar-Oliver Kouaovi       Kenneth Aitken
Simpson Grierson, member
of Lex Mundi                     Molina & Asociados             Cabinet Kouaovi             PricewaterhouseCoopers        Victor Obaro
                                 Central Law                    Diallo Rayanatou Loutou                                   Libra Law Office
Richard Wilson                                                                              Tolulola Akintimehin
Jackson Russell                  Michael Navas                  Cabinet Loutou -            Nouveau Associates            Oluwakemi Oduntan
                                 Pro Nicaragua                  Architectes                                               Jade & Stone Solicitors
                                                                                            Dafe Akpeneye
N I C A R AG UA                  Ramón Ortega                   Issaka Manzo                PricewaterhouseCoopers        Nelson Ogbuanya
                                 PricewaterhouseCoopers         EGTC                                                      Nocs Consults
Adriana Acuña                                                                               Segun Aluko
Municipalidad de Managua         Mazziel Rivera                 Ibrahim Mounouni            Aluko & Oyebode               Godson Ogheneochuko
                                 ACZALAW                        Bureau d’Etudes Bala &                                    Udo Udoma & Belo-Osagie
Bertha Argüello de Rizo                                         Himo                        Tracy Amadigwe
Arias & Muñoz                    Ana Teresa Rizo Briseño                                    Alkingshola Chambers          Ozofu Ogiemudia
                                                                Achimi M. Riliwanou                                       Udo Udoma & Belo-Osagie
Favio Josué Batres               Arias & Muñoz                                              Linda Arifayan
                                                                Etude de Maître Achimi
Alvarado y Asociados,            Erwin Rodriguez                Riliwanou                   WTS Adebiyi & Associates      Alayo Ogunbiyi
member of Lex Mundi              ACZALAW                                                                                  Abdulai, Taiwo & Co.
                                                                Daouda Samna                Esther Atoyebi
Minerva Adriana Bellorín         Felipe Sánchez                 S.C.P.A. Mandela            Okonjo, Odiawa & Ebie         Ayokunle Ogundipe
Rodríguez                        ACZALAW                                                                                  Perchstone & Graeys
ACZALAW                                                         Maman Sani Kanta            Akinshola Babatunde
                                 Alfonso José Sandino Granera   Millennium Challenge        Alkingshola Chambers          Oghenetekevwe Okobiah
María José Bendaña Guerrero      Consortium Taboada y           Account - Niger                                           Jackson, Etti & Edu
Bendaña & Bendaña                                                                           Olalekan Bakare
                                 Asociados                      Ali Seyni                   Perchstone & Graeys           Christine Okokon
Carlos Alberto Bonilla López     Julio E. Sequeira              Millennium Challenge                                      Udo Udoma & Belo-Osagie
Superintendencia de                                                                         Yetunde Bamidele
                                 Evenor Valdivia P. &           Account - Niger                                           Patrick Okonjo
Bancos                                                                                      Akinwunmi & Busari, Legal
                                 Asociados                      Dominique Taty              Practioners (A & B)           Okonjo, Odiawa & Ebie
Blanca Buitrago                  Arnulfo Somarriba              FIDAFRICA /
García & Bodán                                                                              Rabi Bawa                     Dozie Okwuosah
                                 TransUnion                     PricewaterhouseCoopers
                                                                                            Perchstone & Graeys           Central Bank of Nigeria
Ramón Castro                     Denis González Torres          Idrissa Tchernaka
Arias & Muñoz                                                                               Barr. N.U. Chianakwalam       Stephen Ola Jagun
                                 G.E. Electromecánica &         Etude d’Avocats Marc Le
                                                                Bihan & Collaborateurs      Legal Standard Consulting     Jagun Associates
Sergio David Corrales            Cia Ltda.
Montenegro                                                      Fousséni Traoré             Weyinmi Edodo                 Adefunke Oladosu
                                 Rodrigo Taboada
García & Bodán                                                  FIDAFRICA /                 IPDC Limited                  Akinwunmi & Busari, Legal
                                 Consortium Taboada y                                                                     Practioners (A & B)
Juan Carlos Cortes Espinoza      Asociados                      PricewaterhouseCoopers      Emmanuel Egwuagu
PricewaterhouseCoopers                                          Ramatou Wankoye             Obla & Co.                    Banke Olanikpekun
                                 Manuel Ignacio Tefel Cuadra
                                                                Office Notarial Etude                                     WTS Adebiyi & Associates
Zayda Cubas                      PricewaterhouseCoopers                                     Nnenna Ejekam
                                                                Wankoye                     Nnenna Ejekam Associates      Ayotunde Ologe
Alvarado y Asociados,            Carlos Tellez
member of Lex Mundi                                                                                                       Synergy Legal
                                 García & Bodán                 N I G E R IA                0 Ekar                        Practitioners and
Gloria Maria de Alvarado         Daysi Ivette Torres Bosques                                Jackson, Etti & Edu           property Consultants
Alvarado y Asociados,                                           Olusegun Abijo
                                 Daysi Ivette                                               Ebele Enedah                  Bimbola Olowe
member of Lex Mundi                                             FNA Architects LTD.
                                 Juana Vargas                                               Punuka Attorneys &            Jackson, Etti & Edu
                                                                Oluseyi Abiodun Akinwunmi   Solicitors
                                 Daysi Ivette                                                                             Babatunde Olubando
                                                                Akinwunmi & Busari, Legal
                                                                Practioners (A & B)                                       Babatunde Olubando & Co
                                                                                                                 ACKNOWLEDGMENTS         239
Tolulope Omidiji              Lars Davidsen              Stine Bryn Sverdrup         Robert Kenedy               Ahmad Syed Akhter
PricewaterhouseCoopers        Hafslund                   PricewaterhouseCoopers      Curtis Mallet - Prevost,    Pyramid Transportation
                                                                                     Colt & Mosle LLP            Group
Jennifer Omozuwa              Lars Ekeland               Espen Trædal
Perchstone & Graeys           Advokatfirmaet Hjort DA,   Advokatfirmaet              Salim Khairulla             Ali Javed Bajwa
                              member of Ius Laboris      PricewaterhouseCoopers      Oman Flour Mills            Haseeb Law Associates
Fred Onuobia                                             AS
G. Elias & Co. Solicitors     Knut Ekern                                             Ziad Khattab                Major Javed Bashir
and Advocates                 PricewaterhouseCoopers     Marita Vidvei Bjelland      Talal Abu-Ghazaleh Legal    Greenfields International
                                                         PricewaterhouseCoopers      (TAG-Legal)
Ijeoma Onweluzo               Simen Aasen Engebretsen                                                            Faisal Daudpota
Olaniwun Ajayi LP             Deloitte                   Joakim Zahl Fjell           P.E. Lalachen MJ            Khalid Daudpota & Co.
                                                         PricewaterhouseCoopers      Independent Consultant
Donald Orji                   Stein Fagerhaug                                                                    Junaid Daudpota
Jackson, Etti & Edu           Dalan advokatfirma DA                                  Jose Madukakuzhy            Khalid Daudpota & Co.
                                                         OM A N
                                                                                     Khimji Ramdas
Christian Oronsaye            Line Foss Hals                                                                     Zaki Ejaz
Aluko & Oyebode               Wikborg, Rein & Co.        Hamad Al Abri               Pushpa Malani               Zaki & Zaki (Advocates
                                                         Muscat Electricity          PricewaterhouseCoopers      and Solicitors)
Tunde Osasona                 Amund Fougner              Distribution Company
Whitestone Worldwide          Advokatfirmaet Hjort DA,                               Mansoor Jamal Malik         Kausar Fecto
Ltd.                          member of Ius Laboris      Zahir Abdulla Al Abri       Al Busaidy, Mansoor Jamal   Kausar Fecto & Co.
                                                         Muscat Electricity          & Co.                       Chartered Accountants
Kola Osholeye                 Christian Friestad         Distribution Company
Elektrint (Nigeria) Limited   Advokatfirmaet                                         Tufol Mehdi                 Khalid Habibullah
                              PricewaterhouseCoopers     Zubaida Fakir Mohamed Al    Muscat Municipality         Abraham & Sarwana
Olufunilayo Otsemebor         AS                         Balushi
Aluko & Oyebode                                          Central Bank of Oman        Yashpal Mehta               Irfan Haider
                              Line Granhol                                           BDO Jawad Habib             Pyramid Transportation
Abraham Oyakhilome            Advokatfirma DLA Piper     Ahmed Al Barwani                                        Group
First & First International   Norway DA                  Denton Wilde Sapte & Co     Subha Mohan
Agencies                                                                             Curtis Mallet - Prevost,    Irfan Mir Halepota
                              Andreas Hanssen            Salman Ali Al Hattali       Colt & Mosle LLP            Law Firm Irfan M.
Gbenga Oyebode                Advokatfirma DLA Piper     Muscat Electricity                                      Halepota
Aluko & Oyebode               Norway DA                  Distribution Company        Ahmed Naveed Farooqui
                                                                                     Oman Cables Industry        Asim Hameed Khan
Taiwo Oyedele                 Pål Hasner                 Said bin Saad Al Shahry     (SAOG)                      Ivon Trading Company
PricewaterhouseCoopers        PricewaterhouseCoopers     Said Al Shahry Law Office                               Pvt. Ltd.
                                                                                     Bruce Palmer
Bukola Oyinlola               Olav Hermansen             Zuhaira Al Sulaimani        Curtis Mallet - Prevost,    Asma Hameed Khan
Perchstone & Graeys           NorStella Foundation       Al Busaidy, Mansoor Jamal   Colt & Mosle LLP            Surridge & Beecheno
                                                         & Co.
Titilola Rotifa               Heidi Holmelin                                         Raghavendra Pangala         Rashid Ibrahim
Okonjo, Odiawa & Ebie         Advokatfirmaet Selmer DA   Majid Al Toky               Semac & Partners LLC        A.F. Ferguson & Co.
                                                         Trowers & Hamlins
Konyin Ajayi San              Therese Høyer Grimstad                                 Dali Rahmattala Habboub     Fiza Islam
Olaniwun Ajayi LP             Advokatfirmaet Hjort DA,   Hussain Al Zadjali          Denton Wilde Sapte & Co     LEGIS INN (Attorneys &
                              member of Ius Laboris      Bank Muscat                                             Corporate Consultants)
Yewande Senbore                                                                      Paul Sheridan
Olaniwun Ajayi LP             Odd Hylland                Khalid Khamis Al-Hashmi     Denton Wilde Sapte & Co     Muzaffar Islam
                              PricewaterhouseCoopers     Muscat Municipality                                     LEGIS INN (Attorneys &
Serifat Solebo                                                                       Rajshekhar Singh
Land Services Directorate                                Leyan Al-Mawali                                         Corporate Consultants)
                              Hanne Karlsen                                          Bank Muscat
                              Raeder Advokatfirma        Trowers & Hamlins                                       Masooma Jaffer
Alabi Sule                                                                           Ganesan Sridhar
Elektrint (Nigeria) Limited                              Hilal Almayahi                                          Abraham & Sarwana
                              Per Einar Lunde                                        Bank Muscat
                              PricewaterhouseCoopers     Muscat Municipality                                     Rubina Javed
Adeola Sunmola                                                                       Sridhar Sridharan
Udo Udoma & Belo-Osagie                                  Ahmed al-Mukhaini                                       Texperts (Private) Limited
                              Joakim Marstrander                                     Ernst & Young
                              Advokatfirma Vogt &        Said Al Shahry Law Office                               M Javed Hassan
Nneamaka Udekwe                                                                      Paul Suddaby
PricewaterhouseCoopers        Wiig AS                    Mohamed Alrashdi                                        Texperts (Private) Limited
                              Knut Martinsen             Muscat Municipality                                     Aftab Ahmed Khan
Reginald Udom                                                                        Yasser Taqi
Aluko & Oyebode               Thommessen AS              Russell Aycock                                          Surridge & Beecheno
                                                                                     Curtis Mallet - Prevost,
                              Karl Erik Nedregotten      PricewaterhouseCoopers      Colt & Mosle LLP            Fiza lslam
Aniekan Ukpanah
Udo Udoma & Belo-Osagie       PricewaterhouseCoopers     David Ball                                              LEGIS INN (Attorneys &
                                                                                     Mathai Thomas               Corporate Consultants)
                              Halfdan Nitter             Said Al Shahry Law Office   Trowers & Hamlins
Adamu M. Usman
                              Nitter AS, member          Richard L. Baltimore III                                Nasir Mehmood Ahmed
F.O. Akinrele & Co.
                              of Russell Bedford         Said Al Shahry Law Office   PA K I S TA N               Bunker Logistics
Emmanuel Yehouessi            International
                                                         Mahmoud Bilal               Adeel Abbas                 Rashid Rahman Mir
BCEAO                         Thomas Nordgård
                                                         Said Al Shahry Law Office   Maxim International Law     Rahman Sarfaraz Rahim
                              Advokatfirma Vogt &                                                                Iqbal Rafiq Chartered
NORWAY                        Wiig AS                    Francis D’Souza
                                                                                                                 Accountants, member
Anders Aasland Kittelsen                                 BDO Jawad Habib             Ali Jafar Abidi             of Russell Bedford
                              Ole Kristian Olsby                                                                 International
Advokatfirmaet Schjødt                                                               State Bank of Pakistan
                              Homble Olsby               Precilla D’Souza
DA                            advokatfirma AS            Al Tamimi & Company         Masooma Afzal               Faiza Muzaffar
Jan L. Backer                                            Advocates & Legal           Haseeb Law Associates       LEGIS INN (Attorneys &
                              Helge Onsrud                                                                       Corporate Consultants)
Wikborg, Rein & Co.                                      Consultants
                              Norwegian Mapping                                      Owais Ahmad
                              Authority, Cadastre and    Mehreen B. Elahi            United Law Associates       Abdul Rahman
Kristian Berentsen
                              Land Registry, Centre      Al Busaidy, Mansoor Jamal                               Qamar Abbas & Co.
Advokatfirma DLA Piper        for Property Rights and                                Taqi Ahmad
Norway DA                                                & Co.                                                   Zaki Rahman
                              Development                                            PricewaterhouseCoopers
Stig Berge                                               Zareen George                                           Ebrahim Hosain, Advocates
                              Johan Ratvik               Al Busaidy, Mansoor Jamal   Waheed Ahmad                and Corporate Counsel
Thommessen AS                 Advokatfirma DLA Piper                                 Maxim International Law
                                                         & Co.                                                   Tariq Saeed Rana
Trine Bjerke Welhaven         Norway DA                                              Firm
                                                         Hind Hadi                                               Surridge & Beecheno
Homble Olsby                  Ståle Skutle Arneson                                   Jawad Ahmed
advokatfirma AS                                          Al Busaidy, Mansoor Jamal                               Abdur Razzaq
                              Advokatfirma Vogt &        & Co.                       Muhammad Farooq & Co.
Eirik Brønner                 Wiig AS                                                Chartered Accountants       Qamar Abbas & Co.
                                                         Justine Harding
Kvale Advokatfirma DA         Christel Spannow                                       Zaki Ahmed                  Mudassir Rizwan
                                                         Denton Wilde Sapte & Co
Einard Brunes                 PricewaterhouseCoopers                                 Abraham & Sarwana           PricewaterhouseCoopers
Raeder Advokatfirma           Svein Sulland
                              Advokatfirmaet Selmer DA
240     DOING BUSINESS 2011

Qamar Sajjad                  Francisco A. Barrios G.       Alois Daton                 Carl Thomas Gwynn               Juan Luis Avendaño Cisneros
Maxim International Law       PricewaterhouseCoopers        IRC Internal Revenue        Gwynn & Gwynn -                 Miranda & Amado
Firm                                                        Commission                  Legal Counselling and           Abogados
                              Gustavo Adolfo Bernal                                     Translations
Abdul Salam                   Sociedad Panameña de          Richard Flynn                                               Sergio Barboza
LEGIS INN (Attorneys &        Ingenieros y Arquitectos      Blake Dawson                María Antonia Gwynn             Pizarro, Botto & Escobar
Corporate Consultants)                                                                  Berkemeyer, Attorneys &         Abogados
                              Carlos Klaus Bieberach        Gary Jufa                   Counselors
Hamza Saleem                  PricewaterhouseCoopers        IRC Internal Revenue                                        Milagros A. Barrera
Mohsin Tayebaly &                                           Commission                  Norman Gwynn                    Barrios Fuentes Gallo
Co., Corporate Legal          Jose A. Bozzo                                             Gwynn & Gwynn -                 Abogados
Consultants, Barristers       Garrido & Garrido             Ignatius Kadiko             Legal Counselling and
and Advocates                                               Department of Commerce      Translations                    Raul Barrios
                              Luis Chalhoub                 and Industry                                                Barrios Fuentes Gallo
Jawad A. Sarwana              Icaza, Gonzalez-Ruiz &                                    Carlos R. Gwynn S.              Abogados
Abraham & Sarwana             Aleman                        Ambeng Kandakasi            Gwynn & Gwynn -
                                                            Supreme Court of Justice    Legal Counselling and           Vanessa Barzola
Shahid Sattar                 Aurelia Chen                                                                              PricewaterhouseCoopers
                              Mossack Fonseca & Co.         Sarah Kuman                 Translations
Apex Power Solutions                                                                                                    Legal Services
(Pvt.) Ltd.                                                 Allens Arthur Robinson      Carmelo Insfran
                              Rigoberto Coronado                                                                        Maritza Barzola Vilchez
                              Mossack Fonseca & Co.         John Leahy                  Administración Nacional
Muhammad Siddique                                                                       de Electricidad                 Barzola & Asociados s.c.,
Securities and Exchange                                     Peter Allan Lowing                                          member of Russell Bedford
                              Jeanina Aileen Diaz           Lawyers
Commission of Pakistan                                                                  Jorge Jimenez Rey               International
                                                            Bruce Mackinlay             Banco Central del
Mirza Taqi Ud-Din Ahmad       Marisol Ellis                                             Paraguay                        Rocio Barzola Vilchez
PricewaterhouseCoopers                                      Credit & Data Bureau                                        Barzola & Asociados s.c.,
                              Icaza, Gonzalez-Ruiz &        Limited                     Nestor Loizaga
                              Aleman                                                                                    member of Russell Bedford
Mian Haseeb ul Hassan                                                                   Ferrere Attorneys               International
Haseeb Law Associates                                       Angela Mageto
                              Michael Fernandez             NCDC -Municipality          Rocío Penayo                    Cesar Bazan Naveda
Chaudhary Usman               CAPAC (Cámara Panameña
                              de la Construcción)           Antonia Nohou               Moreno Ruffinelli &             Colegio de Notarios
Ebrahim Hosain, Advocates                                                               Asociados
and Corporate Counsel                                       PricewaterhouseCoopers                                      Carol Flores Bernal
                              Jorge R. González Byrne
                                                            John Numapo                 Yolanda Pereira                 ONUDFI
Saleem uz Zaman               Arias, Alemán & Mora
                                                            Magisterial Services        Berkemeyer, Attorneys &
Hayat Noorwala and            Khiet Le Trinh                                            Counselors                      Vanessa Calderon Barcelo
Zaman                                                       District Office                                             Municipalidad de San
                              Sucre, Arias & Reyes                                      Juan Pablo Pesce
                                                            Ivan Pomaleu                                                Isidro
Ali Yasir Virk                Ricardo Madrid                                            Vivion S.A.
Haseeb Law Associates                                       IPA                                                         Fernando Castro Kahn
                              PricewaterhouseCoopers                                    Beatriz Pisano
                                                            Lawrence Stocks                                             Muñiz, Ramírez, Peréz-
Sana Waheed                   Ana Lucia Márquez                                         Ferrere Attorneys               Taiman & Luna Victoria
Zafar & Associates LLP                                      Stocks & Partners
                              Arosemena Noriega &                                                                       Attorneys at Law
                                                            Thomas Taberia              Enrique Riera
Muhammad Yousuf               Contreras                                                                                 Sandro Cogorno
                                                            Peter Allan Lowing          Estudio Jurídico Riera
Haider Shamsi & Co.,          Ivette Elisa Martínez Saenz                               Abogados                        Avendaño, Forsyth & Arbe
Chartered Accountants                                       Lawyers
                              Patton, Moreno & Asvat                                                                    Abogados
                                                                                        Armindo Riquelme
Ilyas Zafar                   Erick Rogelio Muñoz           PA R AG UAY                 Fiorio, Cardozo &               Anahi Com
Zafar & Associates LLP        Sucre, Arias & Reyes                                      Alvarado                        Rebaza, Alcazar & De
                                                            Perla Alderete                                              Las Casas Abogados
Abdul Salam Zahed             José Miguel Navarrete                                     Natalio Rubinsztein
                                                            Vouga & Olmedo Abogados                                     Financieros
AISA                          Arosemena Noriega &                                       BDO Rubinsztein & Guillén
                              Contreras                     Manuel Arias                                                Talí Cordero
Akhtar Zaidi                                                                            María Inés Segura
                                                            Vouga & Olmedo Abogados                                     PricewaterhouseCoopers
Zain Consulting               Ramón Ortega                                              Moreno Ruffinelli &
                              PricewaterhouseCoopers        Florinda Benitez            Asociados                       Joanna Dawson
Asf Ali Zaidi
                                                            Notary public                                               Estudio Olaechea, member
Pyramid Transportation        Sebastian Perez                                           Federico Silva
Group                                                       Ligia Benitez                                               of Lex Mundi
                              Union Fenosa - EDEMET –                                   Ferrere Attorneys
                              EDECHI                        Ligia Benitez Escribania                                    Alfonso De Los Heros Pérez
PA L AU                                                                                 Ruben Taboada                   Albela
                              Jorge Quijano                 Hugo T. Berkemeyer          PricewaterhouseCoopers          Estudio Echecopar
Kenneth Barden                Arosemena Noriega &           Berkemeyer, Attorneys &
                                                            Counselors                  Maria Gloria Triguis Gonzalez   Paula Devescovi
Attorney-at-Law               Contreras
                                                                                        Berkemeyer, Attorneys &         Barrios Fuentes Gallo
Cristina Castro               Luz María Salamina            Luis Alberto Breuer         Counselors                      Abogados
Western Caroline Trading      Asociación Panameña de        Berkemeyer, Attorneys &
Co.                           Crédito                       Counselors                  P E RU                          Ana María Diez
                                                            Esteban Burt                                                Estudio Olaechea, member
Yukiwo P. Dengokl             Veronica Sinisterra                                       Daniel Abramovich               of Lex Mundi
Dengokl & Parkinson           Arosemena Noriega &           Peroni, Sosa, Tellechea,
                                                            Burt & Narvaja, member of   Payet, Rey, Cauvi Abogados      Juan Carlos Durand
Kevin N. Kirk                                               Lex Mundi                   Walter Aguirre                  Grahammer
The Law Office of Kirk and    Valentín Ureña                                            PricewaterhouseCoopers          Durand Abogados
Shadel                        Arosemena Noriega &           Lorena Dolsa
                              Contreras                     Berkemeyer, Attorneys &     Jose Alarcon                    Luis Fernando Edwards
Rose Ongalibang                                             Counselors                  Colegio de Notarios             Barrios Fuentes Gallo
Palau Supreme Court           Ramón Varela                                                                              Abogados
                              Morgan & Morgan               Estefanía Elicetche         Marco Antonio Alarcón Piana
William L. Ridpath                                          Peroni, Sosa, Tellechea,    Estudio Echecopar               Luis Felipe Espinosa
William L. Ridpath,           PA P UA N E W                 Burt & Narvaja, member of                                   Rebaza, Alcazar & De
Attorney at Law                                             Lex Mundi                   Milagros Alfageme Navarro       Las Casas Abogados
                              GUINEA                                                    PricewaterhouseCoopers
David Shadel                                                Natalia Enciso Benitez                                      Financieros
The Law Office of Kirk and    Paul Barker                   Notary public               Humberto Allemant               Arturo Ferrari
Shadel                        Consultative                                              PricewaterhouseCoopers          Muñiz, Ramírez, Peréz-
                              Implementation &              Ana Franco
Peter C. Tsao                                                                           Pamela Arce                     Taiman & Luna Victoria
                              Monitoring Council            BDO Rubinsztein & Guillén                                   Attorneys at Law
Western Caroline Trading                                                                Rebaza, Alcazar & De
Co.                           David Caradus                 Néstor Gamarra              Las Casas Abogados              Guillermo Ferrero
                              PricewaterhouseCoopers        Servimex SACI               Financieros                     Estudio Ferrero Abogados
PA NA M A                     Dave Conn                     Jorge Guillermo Gomez       Guilhermo Auler                 Inés Flores-Araoz
                              POM Chamber of                PricewaterhouseCoopers      Avendaño, Forsyth & Arbe        Barzola & Asociados s.c.,
Amanda Barraza de Wong
                              Commerce and Industry         Nadia Gorostiaga            Abogados                        member of Russell Bedford
                                                            PricewaterhouseCoopers                                      International
                                                                                                                       ACKNOWLEDGMENTS         241
Luis Enrique Narro Forno     Augusto Palma                   Agustín Yrigoyen             Victoria Limkico             Ma. Melva Valdez
SUNAT                        PricewaterhouseCoopers          Estudio Aurelio García       Jimenez Gonzales             Jimenez Gonzales
                                                             Sayán- Abogados              Bello Valdez Caluya &        Bello Valdez Caluya &
Maria Frassinetti            Danilo Peláez                                                Fernandez                    Fernandez
Tax Administration of Peru   Swissotel                       PHILIPPINES                  Recio Marichelle             Maria Winda Ysibido
Carol Fuentes                Lucianna Polar                                               Angara Abello Concepcion     PricewaterhouseCoopers
CONUDFI                      Estudio Olaechea, member        Myla Gloria Amboy
                                                             Jimenez Gonzales             Regala & Cruz Law Offices
                             of Lex Mundi                                                 (ACCRALAW)                   Redentor C. Zapata
Jorge Fuentes                                                Bello Valdez Caluya &                                     Quasha Ancheta Pena &
Estudio Rubio, Leguía,       Nelly Poquis                    Fernandez                    Lory Anne McMullin           Nolasco
Normand y Asociados          Municipalidad de San                                         Jimenez Gonzales
                             Isidro                          Manuel Batallones                                         Gil Roberto Zerrudo
Carlos Gallardo Torres                                       BAP Credit Bureau            Bello Valdez Caluya &
                                                                                          Fernandez                    Quisumbing Torres, member
General Agency of Foreign    Bruno Marchese Quintana                                                                   firm of Baker & McKenzie
Economic Matters,            Estudio Rubio, Leguía,          Anna Bianca Torres
                                                                                          Cheryll Grace Montealegre    International
Competition and Private      Normand y Asociados             PJS Law
                                                                                          PricewaterhouseCoopers /
Investment                                                   Alexander Cabrera            Isla Lipana & Co.            P OL A N D
                             Carlos Javier Rabanal Sobrino
Viviana García               Durand Abogados                 PricewaterhouseCoopers /     Jesusito G. Morallos
Delmar Ugarte Abogados                                       Isla Lipana & Co.                                         Allen & Overy LLP
                             Fernando M. Ramos                                            Follosco Morallos &
Juan García Montúfar                                         Ernesto Caluya Jr            Herce                        Ewa Aachowska - Brol
                             Barrios Fuentes Gallo
Estudio Rubio, Leguía,       Abogados                        Jimenez Gonzales                                          Wierzbowski Eversheds,
                                                                                          Freddie Naagas               member of Eversheds
Normand y Asociados                                          Bello Valdez Caluya &
                             Alberto Rebaza                  Fernandez                    SCM Creative Concepts        International Ltd.
Antonio Guarniz              Rebaza, Alcazar & De                                         Inc.
                                                             Cecile M.E. Caro                                          Bruno Andrade Alves
Estudio Ferrero Abogados     Las Casas Abogados                                           Alan Ortiz
                             Financieros                     SyCip Salazar Hernandez &                                 PricewaterhouseCoopers
Marco Tulio Gutierrez                                        Gatmaitan                    Follosco Morallos &
                             Sonia L. Rengifo                                             Herce                        Piotr Andrzejak
Estudio Juridico Marco
Tulio Gutierrez S Civil RL   Barrios Fuentes Gallo           Sandhya Marie Castro                                      SoBtysiDski Kawecki &
                                                                                          Carla Ortiz                  Szl zak
                             Abogados                        Romulo, Mabanta,
Cecilia Guzman-Barron                                        Buenaventura, Sayoc & de     Romulo, Mabanta,
                             Alonso Rey Bustamante                                        Buenaventura, Sayoc & de     Michal BarBowski
Barrios Fuentes Gallo                                        los Angeles, member of Lex
Abogados                     Payet, Rey, Cauvi Abogados      Mundi                        los Angeles, member of Lex   WardyDski & Partners,
                                                                                          Mundi                        member of Lex Mundi
Oscar J. Hernandez           Emil Ruppert                    Kenneth Chua
                                                                                          Emmanuel C. Paras            Barbara Berckmoes
Gamma Cargo S.A.C.           Estudio Rubio, Leguía,          Quisumbing Torres, member
                             Normand y Asociados             firm of Baker & McKenzie     SyCip Salazar Hernandez &    PricewaterhouseCoopers
Ronald Hidalgo                                               International                Gatmaitan
                             Carolina Sáenz Llanos                                                                     Aleksander Borowicz
Nissan Maquinarias SA                                                                     Lianne Ivy Pascua-Medina
                             Estudio Rubio, Leguía,          Barbara Jil Clara                                         Biuro Informacji
Alfonso Higueras Suarez      Normand y Asociados             SyCip Salazar Hernandez &    Quasha Ancheta Pena &        Kredytowej S.A.
Equifax Peru S.A.                                            Gatmaitan                    Nolasco
                             Pío Salazar                                                                               Ana Catarina Carnaz
Jose A. Honda                                                Emerico O. de Guzman         Zayber John Protacio         PricewaterhouseCoopers
                             Barrios Fuentes Gallo
Estudio Olaechea, member     Abogados                        Angara Abello Concepcion     PricewaterhouseCoopers
                                                                                                                       PaweB Chrupek
of Lex Mundi                                                 Regala & Cruz Law Offices    / Isla Lipana & Co.
                             Adolfo Sanabria Mercado                                                                   PKF Tax Sp. z o.o.
Diego Huertas del Pino                                       (ACCRALAW)
                             Muñiz, Ramírez, Peréz-                                       Kristine Quimpo              Krzysztof Ciepliński
Barrios Fuentes Gallo        Taiman & Luna Victoria          Jaime Raphael Feliciano      Jimenez Gonzales
Abogados                                                                                                               Gide Loyrette Nouel,
                             Attorneys at Law                Romulo, Mabanta,             Bello Valdez Caluya &        member of Lex Mundi
Rafael Junco                                                 Buenaventura, Sayoc & de     Fernandez
                             Arturo Ruiz Sanchez             los Angeles, member of Lex                                Bo|ena Ciosek
Camara Peruana de la         Estudio Rubio, Leguía,                                       Senen Quizon
Construccion                                                 Mundi                                                     Wierzbowski Eversheds,
                             Normand y Asociados                                          Punongbayan & Araullo        member of Eversheds
Juan Carlos Leon                                             Anthony Fernandes                                         International Ltd.
                             Martin Serkovic                 First Balfour, Inc           Janice Kae Ramirez
ADEX                         Estudio Olaechea, member                                     Quasha Ancheta Pena &        Ana Raquel Costa
Lilly Llanos Sanchodavila    of Lex Mundi                    Rachel Follosco              Nolasco                      PricewaterhouseCoopers
Colegio de Notarios                                          Follosco Morallos &
                             Claudia Sevillano               Herce                        Judy Alice Repol             Jaroslaw Czech
José Llosa                   Pizarro, Botto & Escobar                                     Angara Abello Concepcion     WardyDski & Partners,
                             Abogados                        Catherine Franco             Regala & Cruz Law Offices    member of Lex Mundi
                                                             Quisumbing Torres, member    (ACCRALAW)
German Lora                  Hugo Silva                      firm of Baker & McKenzie                                  Edyta Dubikowska
Payet, Rey, Cauvi Abogados   Rodrigo, Elías, Medrano         International                Roderick Reyes               Squire Sanders Święcicki
                             Abogados                                                     Jimenez Gonzales             Krześniak sp. k.
Milagros Maravi Sumar                                        Geraldine Garcia             Bello Valdez Caluya &
                             Liliana Tsuboyama               Follosco Morallos &                                       John Duggan
Estudio Rubio, Leguía,                                                                    Fernandez
Normand y Asociados          Estudio Echecopar               Herce                                                     PricewaterhouseCoopers
                                                                                          Ricardo J. Romulo
Carlos Martinez Ebell        Manuel A. Ugarte                Andres Gatmaitan                                          Rafal Dziedzic
                                                                                          Romulo, Mabanta,
Estudio Rubio, Leguía,       Delmar Ugarte Abogados          SyCip Salazar Hernandez &    Buenaventura, Sayoc & de     Gide Loyrette Nouel,
Normand y Asociados          Daniel Ulloa                    Gatmaitan                    los Angeles, member of Lex   member of Lex Mundi
                             Rebaza, Alcazar & De            Gwen Grecia-de Vera          Mundi                        Jaime Esteves
Jesús Matos
Estudio Olaechea, member     Las Casas Abogados              PJS Law                      Neptali Salvanera            PricewaterhouseCoopers
of Lex Mundi                 Financieros                                                  Angara Abello Concepcion
                                                             Kathlyn Joy Guanzon                                       Paweł Grześkowiak
                             Rodrigo Urrutia                                              Regala & Cruz Law Offices
Cecilia Mercado                                              Jimenez Gonzales             (ACCRALAW)                   Gide Loyrette Nouel,
Gamma Cargo S.A.C.           Rebaza, Alcazar & De            Bello Valdez Caluya &                                     member of Lex Mundi
                             Las Casas Abogados              Fernandez                    Felix Sy
Jorge Mogrovejo              Financieros                                                                               Jakub Guzik
                                                             Tadeo F. Hilado              Baker & McKenzie
Superintendentency of                                                                                                  SoBtysiDski Kawecki &
                             Jack Vainstein                  Angara Abello Concepcion     Sheryl Tanquilut             Szl zak
                             Vainstein & Ingenieros S.A.     Regala & Cruz Law Offices    Romulo, Mabanta,
Claudio Mundaca                                              (ACCRALAW)                                                Tomasz Kański
                             Erick Valderrama Villalobos                                  Buenaventura, Sayoc & de
Barrios Fuentes Gallo                                                                     los Angeles, member of Lex   Sołtysiński Kawecki &
Abogados                     PricewaterhouseCoopers          Karen Jimeno                                              Szlęzak
                             José Antonio Valdez             Baker & McKenzie
Franco Muschi Loayza                                                                      Angelo Tapales               Piotr Kaim
Payet, Rey, Cauvi Abogados   Estudio Olaechea, member        Rafael Khan                                               PricewaterhouseCoopers
                             of Lex Mundi                                                 Quisumbing Torres, member
                                                             Siguion Reyna Montecillo     firm of Baker & McKenzie
Gabriel Musso Canepa                                         & Ongsiako                                                Iwona Karasek
                             Manuel Villa-García                                          International                Jagiellonian University
Estudio Rubio, Leguía,
Normand y Asociados          Estudio Olaechea, member                                                                  Krakow
                             of Lex Mundi
242     DOING BUSINESS 2011

Katarzyna Konstanty           Dariusz Tokarczuk              Marcelo Correia Alves         José Monteiro                 Manuel Silveira Botelho
Nikiel i Zacharzewski         Gide Loyrette Nouel,           Barrocas Sarmento Neves       JMSROC, lda, member           António Frutuoso de Melo
Adwokaci i Radcowie           member of Lex Mundi                                          of Russell Bedford            e Associados - Sociedade de
prawni                                                       Ana Raquel Costa              International                 Advogados, R.L.
                              Otylia Trzaskalska-Stroinska   PricewaterhouseCoopers
Zbigniew Korba                Ministry of Economy                                          Leonor Monteiro               Isa Simones de Carvalho
PricewaterhouseCoopers        Poland                         Duarte de Athayde             Abreu Advogados               Noronha Advogados
                                                             Abreu Advogados
Olga Koszewska                Liza Helena Vaz                                              Ana Pinto Morais              Ricardo Soares Domingos
Chadbourne & Parke LLP        PricewaterhouseCoopers         Miguel de Avillez Pereira     PricewaterhouseCoopers        Noronha Advogados
                                                             Abreu Advogados
Jan Kucicki                   Dominika Wagrodzka                                           António Mouteira Guerreiro    Luís Filipe Sousa
Ministry of Infrastructure    BNT Neupert Zamorska &         João Cadete de Matos          Mouteira Guerreiro, Rosa      PricewaterhouseCoopers
                              Partnerzy s.c.                 Banco de Portugal             Amaral & Associados -
Agnieszka Lisiecka                                                                         Sociedade de Advogados        Carmo Sousa Machado
WardyDski & Partners          Tomasz WardyDski               Carlos de Sousa e Brito                                     Abreu Advogados
                                                             Carlos de Sousa & Brito &     R.L.
                              WardyDski & Partners,
Monika Majewska               member of Lex Mundi            Associados                    Rita Nogueira Neto            João Paulo Teixeira de Matos
Ministry of Infrastructure                                                                 J & A Garrigues, S.L.         J & A Garrigues, S.L.
                              Radoslaw Waszkiewicz           John Duggan
Monika Makosa                 SoBtysiDski Kawecki &          PricewaterhouseCoopers        Catarina Nunes                Nuno Telleria
PricewaterhouseCoopers        Szl zak                                                      PricewaterhouseCoopers        Barros, Sobral, G. Gomes &
                                                             Jaime Esteves                                               Associados
Mateusz Medyński              Robert Windmill                PricewaterhouseCoopers        Ema Palma
Wardyński & Partners,         Windmill G siewski &                                         JMSROC, lda, member           Maria Valente
member of Lex Mundi                                          Bruno Ferreira                                              SRS Advogados
                              Roman Law Office               J & A Garrigues, S.L.         of Russell Bedford
Francisco Guimarães Melo                                                                   International                 Liza Helena Vaz
                              Steven Wood                    Jorge Figueiredo
PricewaterhouseCoopers        Blackstones                                                  Rui Peixoto Duarte            PricewaterhouseCoopers
Aleksandra Minkowicz-Flanek                                                                Abreu Advogados               Leendert Verschoor
                              Tomasz Zabost                  Ana Freitas
PricewaterhouseCoopers                                                                     Pedro Pereira Coutinho        PricewaterhouseCoopers
                              Malgorzata Zamorska            Direcção Municipal de
Ana Pinto Morais                                             Gestão Urbanística            J & A Garrigues, S.L.
                              BNT Neupert Zamorska &                                                                     P U E RTO R I C O
PricewaterhouseCoopers        Partnerzy s.c.                                               António Luís Pereira
                                                             Bruno Garcia Borragine
Michal Niemirowicz-Szczytt                                                                 Figueiredo                    Alfredo Alvarez-Ibañez
                              Tomasz Zasacki                 Noronha Advogados
BNT Neupert Zamorska &                                                                     Instituto Dos Registos e      O’Neill & Borges
                              WardyDski & Partners,          Paulo Henriques               Do Notario
Partnerzy s.c.                member of Lex Mundi                                                                        Juan Aquino
                                                             University of Coimbra         Raquel Pereira Santos
Catarina Nunes                Cezary Żelaźnicki                                                                          O’Neill & Borges
PricewaterhouseCoopers                                       Miguel Inácio Castro          Morais Leitão, Galvão
                              PricewaterhouseCoopers                                       Teles, Soares da Silva &      James A. Arroyo
                                                             Mouteira Guerreiro, Rosa
Jacek PawBowski                                              Amaral & Associados -         Associados, Member of Lex     TransUnion De Puerto
PricewaterhouseCoopers        P ORT U G A L                  Sociedade de Advogados        Mundi                         Rico
                              Victor Abrantes                R.L.                          Acácio Pita Negrão            Hermann Bauer
Krzysztof Pawlak
SoBtysiDski Kawecki &         Victor Abrantes -              Maria João Ricou              PLEN - Sociedade de           O’Neill & Borges
Szl zak                       International Sales Agent      Cuatrecasas, Gonçalves        Advogados, RL                 Giancarlo Bracamonte
                              Hermínio Afonso                Pereira & Associados          Margarida Ramalho             Ransa
Weronika Pelc
WardyDski & Partners,         PricewaterhouseCoopers         Andreia Junior                Associação de Empresas        Stephany Bravo de Rueda Arce
member of Lex Mundi                                          CGM Gonçalo Capitão,          de Construção, Obras
                              Alc-Servicos ao Domicilio                                    Públicas e Serviços           Ransa
                                                             Gali Macedo e associados
BartBomiej Raczkowski         Paula Alegria Martins                                                                      Nikos Buxeda Ferrer
BartBomiej Raczkowski                                        Patric Lamarca                Carla Ramos
                              Mouteira Guerreiro, Rosa                                     Barros, Sobral, G. Gomes &    Adsuar Muñiz Goyco Seda
Kancelaria Prawa Pracy        Amaral & Associados -          Noronha Advogados                                           & Pérez-Ochoa, P.S.C
Manuel Raposo                 Sociedade de Advogados         Caetano Leitão
                              R.L.                                                         Manuel Raposo                 Jorge Capó Matos
PricewaterhouseCoopers                                       Barros, Sobral, G. Gomes &                                  O’Neill & Borges
                              Bruno Andrade Alves            Associados                    PricewaterhouseCoopers
Anna Ratajczyk-Salamacha                                                                                                 Samuel Céspedes Jr
Gide Loyrette Nouel,          PricewaterhouseCoopers         Maria Manuel Leitão Marques   Armando J.F. Rodrigues
                                                                                           PricewaterhouseCoopers        McConnell Valdés LLC
member of Lex Mundi           Carlos Andrade                 Secretary of State
                              Direcção Municipal de          for Administrative            Filomena Rosa                 Walter F. Chow
Piotr Sadownik                                               Modernisation
                              Gestão Urbanística                                           Instituto Dos Registos e      O’Neill & Borges
Gide Loyrette Nouel,
member of Lex Mundi           Filipa Arantes Pedroso         Tiago Lemos                   Do Notario                    Andrés Colberg
                              Morais Leitão, Galvão          PLEN - Sociedade de           César Sá Esteves              William Estrella Law
Katarzyna Sarek                                              Advogados, RL
                              Teles, Soares da Silva &                                     SRS Advogados                 Offices
BartBomiej Raczkowski
Kancelaria Prawa Pracy        Associados, Member of Lex      Tiago Gali Macedo                                           Shylene De Jesus
                              Mundi                                                        David Salgado Areias
                                                             CGM Gonçalo Capitão,                                        O’Neill & Borges
Zbigniew SkórczyDski                                         Gali Macedo e associados      Areias Advogados
Chadbourne & Parke LLP        Miguel Azevedo                                                                             Myrtelena Díaz Pedora
                              J & A Garrigues, S.L.          Ana Margarida Maia            Francisco Salgueiro
Dariusz Smiechowski                                                                        Neville de Rougemont &        Adsuar Muñiz Goyco Seda
                              Manuel P. Barrocas             Miranda Correia                                             & Pérez-Ochoa, P.S.C
Union of Polish Architects                                   Amendoeira & Associados       Associados
                              Barrocas Sarmento Neves                                                                    Alberto G. Estrella
Iwona Smith                                                  Miguel Marques dos Santos     Pedro Santos
                              Barbara Berckmoes                                            Grant Thornton                William Estrella Law
PricewaterhouseCoopers                                       J & A Garrigues, S.L.                                       Offices
                              PricewaterhouseCoopers                                       Consultores, Lda.
Luís Filipe Sousa                                            Isabel Martínez de Salas                                    Ubaldo Fernandez
PricewaterhouseCoopers        Marco Bicó da Costa                                          Filipe Santos Barata
                              Credinformações/ Equifax       J & A Garrigues, S.L.                                       O’Neill & Borges
                                                                                           Cuatrecasas, Gonçalves
Agnieszka Stenzel-Rosa                                       Francisco Guimarães Melo      Pereira                       Dagmar Fernández
WardyDski & Partners,         Diana Borges
                              CGM Gonçalo Capitão,           PricewaterhouseCoopers        Alexandra Santos Dias         Quiñones & Sánchez, PSC
member of Lex Mundi
                              Gali Macedo e associados       Susana Melo                   Mouteira Guerreiro, Rosa      David Freedman
Ewelina Stobiecka                                            Grant Thornton                Amaral & Associados -
                              Ana Catarina Carnaz                                                                        O’Neill & Borges
e/n/w/c Rechtsanwalte                                        Consultores, Lda.             Sociedade de Advogados
E.Stobiecka Kancelaria        PricewaterhouseCoopers                                       R.L.                          Carla Garcia
prawna sp.k.                  Tiago Castanheira Marques      Joaquim Luis Mendes                                         O’Neill & Borges
                                                             Grant Thornton                Inês Saraiva de Aguilar
Aukasz Szegda                 Abreu Advogados                                              António Frutuoso de Melo      Virginia Gomez
                                                             Consultores, Lda.
WardyDski & Partners,         Gabriel Cordeiro                                             e Associados - Sociedade de   Puerto Rico Electric
member of Lex Mundi                                          Luis Mendes de Almeida        Advogados, R.L.               Power Authority
                              Direcção Municipal de
                              Gestão Urbanística             Abreu Advogados
Ewa Szurminska-Jaworska                                                                                                  Gerardo Hernandez
PricewaterhouseCoopers                                       Marianne Mendes Webber                                      William Estrella Law
                                                             Noronha Advogados                                           Offices
                                                                                                                    ACKNOWLEDGMENTS            243
Sary Iglesias               Mohamed Fouad               Adriana Dobre                 Madalin Niculeasa             RU S SIA N
PricewaterhouseCoopers      Sultan Al-Abdulla &         D & B David si Baias S.C.A.   Nestor Nestor Diculescu       F E DE R AT ION
                            Partners                                                  Kingston Petersen
Grisselle Lebron                                        Emilia Dragu                                                Allen & Overy LLP
PricewaterhouseCoopers      Samar A. Ismail             Taxhouse SRL                  Tudor Oancea
                            Khatib & Alami                                            Oancea Ciocîltan &            Marat Agabalyan
Frederick B. Martínez                                   Ion Dragulin                  Asociatii                     Herbert Smith CIS LLP
Martínez Odell &            Milan Joshi                 National Bank of Romania
Calabria                    Bin Yousef Cargo Express                                  Delia Paceagiu                Alexey Almazov
                            W.L.L                       Laura Adina Duca              Nestor Nestor Diculescu       Prosperity Project
Oscar O Meléndez - Sauri                                Nestor Nestor Diculescu       Kingston Petersen             Management
Coto Malley & Tamargo,      Upuli Kasturiarachchi       Kingston Petersen
LLP                         PricewaterhouseCoopers                                    Cosmin Petru-Bonea            Maxim Anisimov
                                                        Serban Epure                  Salans                        Prosperity Project
Luis Mongil-Casasnovas      Sajid Khan                  Biroul de Credit                                            Management
Martinez Odell &            PricewaterhouseCoopers                                    Alina Popescu
Calabria                                                Corneliu Frunzescu            Muşat & Asociaţii             Ekaterina Avilova
                            Sujani Nisansala            D & B David si Baias S.C.A.                                 PricewaterhouseCoopers
Carlos Nieves               PricewaterhouseCoopers                                    Mariana Popescu               Legal Services
Quiñones & Sánchez, PSC                                 Adriana Gaspar                National Bank of Romania
                            Fadi Sabsabi                Nestor Nestor Diculescu                                     Fedor Bogatyrev
Keila Ortega                Al Tamimi & Company         Kingston Petersen             Cristian Predan               Law Firm ALRUD
Ralph Vallone Jr., Law      Advocates & Legal                                         Gebrueder Weiss srl
Offices                     Consultants                 Monica Georgiadis                                           Maria Bykovskaya
                                                        Marian Dinu Law Office        Irina Preoteasa               Gide Loyrette Nouel
Rafael Pérez-Villarini      David Salt                                                D&B David si Baias SCA        Vostok
FPV & Galindez CPAs, PSC,   Clyde & Co. Legal           Gina Gheorghe
member of Russell Bedford   Consultants                 Tanasescu, Leaua, Cadar &     Monica Preotescu              Andrey Demusenko
International                                           Asociatii                     Nestor Nestor Diculescu       Russia Consulting
                            Aarij Wasti                                               Kingston Petersen
Edwin Quiñones              Denton Wilde Sapte & Co     Georgiana Ghitu                                             Valery Fedoreev
Quiñones & Sánchez, PSC                                 Marian Dinu Law Office        Radu Protopopescu             Baker & McKenzie
                            Terence G.C. Witzmann                                     Sulica Protopopescu
Thelma Rivera               HSBC                        Florentina Golisteanu         Vonica                        Maria Gorban
Goldman Antonetti &                                     Salans                                                      Gide Loyrette Nouel
                                                                                      Marius Pătrăşcanu
Córdova P.S.C               ROM A N IA                  Florina Gradeanu                                            Vostok
                                                                                      Muşat & Asociaţii
Victor Rodriguez                                        Gradeanu & Partners                                         Igor Gorchakov
                            Allen & Overy LLP                                         Adriana Puscas
Multitransport & Marine                                 Mihai Grigoriu                                              Baker & McKenzie
Co.                         Adriana Almasan                                           Sulica Protopopescu
                                                        Gradeanu & Partners           Vonica                        Evgeniy Gouk
                            Stoica & Asociatii
Edgardo Rosa                Attorneys-at-Law            Andreea Grigorescu                                          PricewaterhouseCooper
FPV & Galindez CPAs, PSC,                                                             Raluca Radu
                            Lungu Ana-Maria             PricewaterhouseCoopers        Salans                        Dina Gracheva
member of Russell Bedford
International               D&B David si Baias SCA -    Mihai Guia                                                  Law Firm ALRUD
                                                                                      Cristian Radulescu
                            Romania                     Lina & Guia S.C.A             Taxhouse SRL                  Bill Henry
Jorge M. Ruiz Montilla
McConnell Valdés LLC        Cosmin Anghel               Iulian Iosif                                                PricewaterhouseCoopers
                                                                                      Angela Rosca
                            Badea Asociatii in          Muşat & Asociaţii             Taxhouse SRL                  Anton Kalanov
Carlos Sagardía             Association with Clifford
O’Neill & Borges                                        Diana Emanuela Ispas                                        Interexpertiza LLC
                            Chance                                                    Laura Sarghiuta
Patricia Salichs                                        Nestor Nestor Diculescu       Sarghiuta laura law           Pavel Karpunin
                            Andrei Badiu                Kingston Petersen
O’Neill & Borges                                                                      office                        Capital Legal Services LLC
                            3B EXPERT AUDIT, member
                            of Russell Bedford          Stanciulescu Iulia Cristina   Romana Schuster               Maria Kosova
Antonio Santos
                            International               D&B David si Baias SCA -      PricewaterhouseCoopers        Orrick, Herrington &
Pietrantoni Méndez &                                    Romania
Alvarez LLP                 Cristopher Berlew                                                                       Sutcliffe LLP
                                                                                      Alexandru Slujitoru
                            Salans                      Vasile Iulian                 D & B David si Baias S.C.A.   Alyona Kozyreva
Eduardo Tamargo
                                                        Conelectro                                                  Macleod Dixon
Coto Malley & Tamargo,      Monica Biciusca                                           David Stabb
LLP                         Anghel Stabb & Partners     Crenguta Leaua                Anghel Stabb & Partners       Irina Kultina
Yasmin Umpierre-Chaar                                   Tanasescu, Leaua, Cadar &                                   Russell Bedford
                            Emanuel Băncilă             Asociatii                     Sorin Corneliu Stratula
O’Neill & Borges                                                                                                    International
                            D&B David si Baias SCA                                    Stratula Mocanu &
                                                        Cristian Lina                 Asociatii                     Stepan Lubavsky
Carlos Valldejuly           Lucian Catrinoiu            Lina & Guia S.C.A                                           Hannes Snellman LLC
O’Neill & Borges            Stoica & Asociatii                                        Andrei Săvescu
                            Attorneys-at-Law            Amalia Lincaru                Săvescu si Asociatii          Dmitry Lyakhov
Travis Wheatley
                                                        Salans                                                      Russin & Vecchi, LLC.
O’Neill & Borges            Mara Ciju                                                 Laura Tiuca
                            Lina & Guia S.C.A           Edita Lovin                   Salans                        Ilya Murzinov
QATA R                                                  Retired Judge of Romanian                                   Baker & McKenzie
                            Victor Ciocîltan            Supreme Court of Justice      Anda Todor
Abdelmoniem Abutiffa        Oancea Ciocîltan &                                        Salans                        Sergey Naumkin
Qatar International Law     Asociatii                   Dumitru Viorel Manescu
                                                        National Union of Civil       Madalina Trifan               Igor Nevsky
Firm                        Marinela Cioroab            Law Notaries of Romania       Salans                        Russell Bedford
Ahmad Anani                 Savescu si Asociatii                                                                    International
Al Tamimi & Company                                     Oana Manuceanu                Lorena Tudor
                            Anamaria Corbescu           D&B David si Baias SCA        PricewaterhouseCoopers        Andrey Odabashian
Advocates & Legal
Consultants                 Salans                                                                                  PricewaterhouseCooper
                                                        Gelu Titus Maravela           Anca Vatasoiu
Nisrine Boutros             Dorin Coza                  Muşat & Asociaţii             Salans                        Gennady Odarich
International Legal         Sulica Protopopescu                                                                     PricewaterhouseCoopers
                            Vonica                      Carmen Medar                  Mihai Vintu                   Legal Services
Consultants LLC                                         D & B David si Baias S.C.A.   D&B David si Baias SCA
Ian Clay                    Tiberiu Csaki                                                                           Olga Sirodoeva
                            Salans                      Rodica Miu                    Cristina Virtopeanu           Orrick, Herrington &
PricewaterhouseCoopers                                  D&B David si Baias SCA        Nestor Nestor Diculescu       Sutcliffe LLP
Michel Daillet              Anca Danilescu                                            Kingston Petersen
                            Zamfirescu Racoci Predoiu   Dominic Morega                                              Rainer Stawinoga
International Legal                                     Muşat & Asociaţii             Roxana Vornicu
Consultants LLC             Law Partnership                                                                         Russia Consulting
                                                                                      Nestor Nestor Diculescu
                            Peter De Ruiter             Adriana Neagoe                Kingston Petersen             Ivetta Tchistiakova-Berd
Hasan El Shafiey
                            PricewaterhouseCoopers      National Bank of Romania                                    Gide Loyrette Nouel
Nadoury & Nahas Law                                                                   Alina Zarzu
Offices                                                 Manuela Marina Nestor                                       Vostok
                            Luminita Dima                                             Taxhouse SRL
Dalal K. Farhat             Nestor Nestor Diculescu     Nestor Nestor Diculescu                                     Pavel Timofeev
                            Kingston Petersen           Kingston Petersen                                           Hannes Snellman LLC
Arab Engineering Bureau
244     DOING BUSINESS 2011

Vladislav Zabrodin            Sandrali Sebakara             Ali. R. Al-Edrees           Mustafa Saleh                 Alioune Ka
Capital Legal Services LLC    Bureau d’Etudes CAEDEC        Al-Bassam                   EMDAD Arriyadh                Etude Notariale Ka
Evgeny Zavarzin               Ravi Vadgama                  Nasser Alfaraj              Firas` Sawaf                  Papa Ismaél Ka
Orrick (CIS) LLC              Credit Reference Bureau       Baker & McKenzie Bahrain    Law Office of Hassan          Etude Notariale Ka
                              Africa Limited, Kenya         Manama                      Mahassni
Andrey Zelenin                                                                                                        Oumy Kalsoum Gaye
Lidings Law Firm                                            Nader Alharbi               George Sayen                  Chambre de Commerce
                              S A M OA
                                                            Al-Jadaan & Partners Law    Baker & McKenzie Bahrain      d’Industrie et
Alexei Zhuk                                                 Firm                        Manama                        d’Agriculture de Dakar
Hannes Snellman LLC           Mike Betham
                              Transam Ltd.                  Abdullah Al-Hashim          Abdul Shakoor                 Sidy Kanoute
RWA N DA                      Lawrie Burich                 Al-Jadaan & Partners Law    Globe Marine Services Co.     Cabinet Ledoux Seina
                              Quantum Contrax Ltd.          Firm
Emmanuel Abijuru                                                                        Wisam Sindi                   Mouhamed Kebe
                              Murray Drake                  Hesham Al-Homoud            The Allaince of Abbas         SCP GENI, SANKALE &
Cabinet d’Expertise en
Droit des Affaires            Drake & Co.                   The Law Firm of Dr.         F. Ghazzawi & Co. and         KEBE
                                                            Hesham Al-Homoud            Hammad, Al-Mehdar & Co.
Nippur Aranibar               Ruby Drake                                                                              Ousseynou Lagnane
                                                            Abdulrahman Al-Ibrahim      Peter Stansfield              BDS
National Bank of Rwanda       Drake & Co.
                                                            Electricity &               Al-Jadaan & Partners Law
Purushothaman Balakrishnan    Graham Hogarth                Co-Generation Regulatory    Firm                          Patricia Lake Diop
Swift Freight                 Transam Ltd.                  Authority                                                 Etude Me Patricia Lake
                                                                                        Sameh M. Toban                Diop
International (Rwanda)                                      Ahmed Aljabr
                              George Latu                                               Toban, Attorneys at law &
Alberto Basomingera                                         Advanced Elements Est       Legal Advisors                Moussa Mbacke
                              Latu Ey Lawyers
Cabinet d’Avocats                                                                                                     Etude notariale Moussa
                              Vitaoa Pele Fuata’i           Mohammed Al-Jadaan          Natasha Zahid                 Mbacke
                              Ministry of Natural           Al-Jadaan & Partners Law    Baker Botts LLP
Guillermo Bolaños                                           Firm                                                      Mamadou Mbaye
                              Resources & Environment                                   Abdul Aziz Zaibag
National Bank of Rwanda                                                                                               SCP Mame Adama Gueye &
                              John Ryan                     Nabil Abdullah Al-Mubarak   Alzaibag Consultants          Associés
Pierre Célestin Bumbakare     Transam Ltd.                  Saudi Credit Bureau -
                                                            SIMAH                       Soudki Zawaydeh               Ibrahima Mbodj
Rwanda Revenue
Authority                     Patea Malo Setefano                                       Al Juraid & Company /         Cabinet Ledoux Seina
                              Ministry of Natural           Fayez Al-Nemer              PricewaterhouseCoopers
Claudine Gasarabwe                                          Talal Bin Naif Al-Harbi                                   Adeline Messou
                              Resources & Environment
Gasarabwe Claudine &                                        Law Firm                    SE N E G A L                  FIDAFRICA /
Associes                      Tanya Toailoa                                                                           PricewaterhouseCoopers
                              To’ailoa Law Office           Ayedh Al-Otaibi             Khaled Abou El Houda
Jean Havugimana                                             Saudi Arabian General                                     Pierre Michaux
                              Toleafoa RS Toailoa                                       Cabinet Kanjo Koita           FIDAFRICA /
Rwanda Revenue                                              Investment Authority
Authority                     To’ailoa Law Office                                       Diaby Aboubakar               PricewaterhouseCoopers
                                                            Mohammed Al-Soaib
                                                                                        BCEAO                         Aly Mar NDIAYE
Désiré Kamanzi                S ÃO TOM É A N D              Al-Soaib Law Firm
                                                                                                                      Commission de Régulation
Kamanzi, Ntaganira &          PRINCIPE                                                  M. Cissé
                                                            Wicki Andersen                                            du Secteur de l’Electricité
Associates                                                                              Construction Metallique
                                                            Baker Botts LLP             Africaine
Angélique Kantengwa           António de Barros A. Aguiar                                                             Cheikh Tidiane Ndiaye
                              SOCOGESTA                     Abdul Moeen Arnous          Rita Da Costa Fall            Secom-Afrique
National Bank of Rwanda
                                                            Law Office of Hassan        APIX -Agence chargée
Theophile Kazaneza            André Aureliano Aragão        Mahassni                                                  Pape M. Ndiaye
                              André Aureliano Aragão                                    de la Promotion de            Damco Senegal Dakar
Kigali Bar Association                                      Khalid Asitani              l’Investissement et des
                              Jurisconsulta & Advogado
Rodolphe Kembukuswa                                         EMDAD Arriyadh              Grands Travaux                Ablaye N’Diaye
                              Edmar Carvalho                                                                          Service Régional de l’Urba
SDV Logistics Ltd.                                          Wael Bafakieh               Amadou Diouldé Diallo
                              Miranda Correia                                                                         de Dakar D.A.U
Isaïe Mhayimana               Amendoeira & Associados       Bafakih & Nassief           Ministère de
                                                                                        l’Urbanisme,de l’Habitat,     Joséphine Ngom
Cabinet d’Avocats             Abreu Conceição               Mahmoud Yahya Fallatah
Mhayimana                                                                               de la Construction et de l’   FIDAFRICA /
                              Soares Da Costa               National Water Company      Hydraulique                   PricewaterhouseCoopers
Joseph Mpunga
                              Celiza Deus Lima              Majed Mohammed Garoub       Fidèle Dieme                  Bara Sady
Kigali City Construction
One Stop Centre               JPALMS Advogados              Law Firm of Majed M.        Senelec                       Port Autonome de Dakar
Alexandre Mugenzangabo        Saul Fonseca                                              Issa Dione                    Mbacké Sene
                              Miranda Correia               Imad El-Dine Ghazi          Senelec                       Senelec
Mucyo & Associés
                              Amendoeira & Associados       Law Office of Hassan
Richard Mugisha                                             Mahassni                    Alassane Diop                 Daniel-Sedar Senghor
                              Raul Mota Cerveira                                        DP World                      Etude Notariale
Trust Law Chambers                                          Rahu Goswami
                              Miranda Correia
Virginie Mukashema            Amendoeira & Associados       Law Office of Hassan        Fodé Diop                     Allé Sine
                                                            Mahassni                    Art Ingegierie Afrique        Direction Générale des
Léopold Munderere             Cláudia Santos                                                                          Impôts et Domaines - DGID
Avocat                        Miranda Correia               Shadi Haroon                Khadijatou Fary Diop
                              Amendoeira & Associados       Law Office of Mohanned      Thiombane                     Codou Sow-Seck
Pothin Muvara                                               Bin Saud Al-Rasheed in      Cabinet Jurafrik Conseil      SCP GENI, SANKALE &
Office of the Registrar of    S AU DI A R A B IA            association with Baker      en Affaires (JCA)             KEBE
Land Titles                                                 Botts LLP                   Amadou Drame                  Mor Talla Tandian
Ernest Mwiza                  Asad Abedi                                                Cabinet d’Avocat              Etude Ba & Tandian
                                                            Jochen Hundt
Ernest Mwiza                  The Allaince of Abbas
                              F. Ghazzawi & Co. and         Al-Soaib Law Firm           Cheikh Fall                   Dominique Taty
Andre Ndejuru                 Hammad, Al-Mehdar & Co.       Zaid Mahayni                Cabinet d’Avocat              FIDAFRICA /
Mr Andre Ndejuru                                            Law Office of Hassan                                      PricewaterhouseCoopers
                              Danya Aboalola                                            Hamza Fall
Martin Nkurunziza             Bafakih & Nassief             Mahassni                    SCP Mame Adama Gueye &        Ousmane Thiam
Deloitte                                                    Ahmed Mekkawy               Associés                      Maersk Logistics Senegal
                              Anas Akel                                                                               Dakar
Abel Nsengiyumva              Bafakih & Nassief             Bafakih & Nassief           Balla Gningue
Cabinet Abel Nsengiyumva                                    Abdulrahman M. Al Mohizai   SCP Mame Adama Gueye &        Ibra Thiombane
                              Naïm Al Chami                                             Associés                      Cabinet Jurafrik Conseil
Jean Claude Nsengiyumva       Talal Abu-Ghazaleh Legal      Electricity &
                                                            Co-Generation Regulatory                                  en Affaires (JCA)
Tribunal de Commerce de       (TAG-Legal)                                               Khaled A. Houda
Musanze                                                     Authority                   Cabinet Ledoux Seina          Emmanuel Yehouessi
                              Ahmed Al Jaber                                                                          BCEAO
Paul Pavlidis                                               Fadi Obaidat                Matthias Hubert
                              EMDAD Arriyadh
Credit Reference Bureau                                     Talal Abu Gazaleh Legal     FIDAFRICA /
Africa Limited                Fayez Aldebs                  (TAG-Legal)                 PricewaterhouseCoopers
                              Al Juraid & Company /
                                                                                                                     ACKNOWLEDGMENTS       245
SE R B IA                    Aleksandar Mančev            Miloš Vulić                   Leslie Theophilus Clarkson   K. Latha
                             Prica & Partners Law         Prica & Partners Law          Ahmry Services               Accounting & Corporate
Milos Andjelković            Office                       Office                                                     Regulatory Authority,
Wolf Theiss                                                                             Michaela Kadijatu Conteh     ACRA
                             Milena Manojlović            Milenko Vucaj                 Wright & Co.
Bojana Babić                 Gide Loyrette Nouel,         Elektrodistribucija                                        Yvonne Lay
Bojović Dašić Kojović        member of Lex Mundi          Beograd d.o.o.                Mariama Dumbuya              Ministry of Finance
                                                                                        Renner Thomas & Co.,
Dragan Bando                 Vladimir Milić               Bojan Zepinić                 Adele Chambers               Eng Beng Lee
Legal Advisory Group         PricewaterhouseCoopers       BSD Advisors Tax &                                         Rajah & Tann LLP
                                                          Finance                       William L. Farmer
Marija Bojović               Vladimir Milošević                                         Ministry of Lands,           Jonathan Lee
Bojović Dašić Kojović        Joksović, Stojanović and     Miloš Živković                Country Planning and the     Rajah & Tann LLP
                             Partners                     Živković & Samardžić Law      Environment
Milan Brković                                             office                                                     Kwok Ting Lee
Association of Serbian       Marko Mrvić                                                Eke Ahmed Halloway           Partners Group Pte Ltd.
Banks                        Law Office Kosić             SE YC H E L L E S             Halloway & Partners          (Singapore)
Branko Bukvić                Djordje Nikolić                                            Millicent Hamilton-Hazeley   Laura Liew
Živković & Samardžić Law     Nikolić Kokanović            Laura. A. Alcindor Valabhji   Clas Legal                   Legis Point LLC
office                       Otasević Law Office          Sterling Offshore Limited
                                                                                        Francis Kaifala              Yik Wee Liew
Peter Burnie                 Lidija Obrenović             France Gonzalves Bonte        Wright & Co.                 WongPartnership LLP
PricewaterhouseCoopers       Bojović Dašić Kojović        Barristers Notary Public
                                                                                        Mariama Kallay               Kexin Lim
Ana Čalić                    Darija Ognjenović            Bobby Brantley Jr.            Government of Sierra         PricewaterhouseCoopers
Prica & Partners Law         Prica & Partners Law         Sterling Offshore Limited     Leone
Office                       Office                                                                                  William Lim
                                                          Francis Chang-Sam             Samuel Kargbo                Credit Bureau Singapore
Jovan Cirković               Igor Oljačić                 Law Chambers of Francis       Clas Legal                   Pte Ltd.
Harrison Solicitors          Law Office Kosi              Chang-Sam
                                                                                        Shiaka Kawa                  Chris Loh
Nataša Cvetičanin            Djuro Otasević               Lucienne Charlette            Edra Consultancy             PricewaterhouseCoopers
Law Offices Janković,        Nikolić Kokanović            Seychelles Registrar
Popović & Mitić              Otasević Law Office          General                       George Kwatia                Mei Xin Loh
                                                                                        PricewaterhouseCoopers       Wong Tan & Molly Lim LLC
Vladimir Dabić               Vladimir Perić               Andre D. Ciseau
The International Center     Prica & Partners Law         Seychelles Ports              Thelma Kelechi Osili         Hwei Min Ng
for Financial Market         Office                       Authority                     Wright & Co.                 Ministry of Manpower
Development                                               Antony Derjacques             Kingsley Owusu-Ewli          Max Ng
                             Vukasin Petković
Lidija Djerić                Prica & Partners Law         Derjacques & Elizabeth        PricewaterhouseCoopers       Gateway Law Corporation
Law Offices Popović,         Office                       Chambers
                                                                                        Christopher J. Peacock       Sheikh Babu Nooruddin
Popović, Samardžija &                                     Alex Ellenberger              Serpico Trading              Al Noor International
Popović                      Mihajlo Prica
                             Prica & Partners Law         Locus Architecture Pty.       Enterprises                  (Singapore) Pte. Ltd.
Uroš Djordjević              Office                       Ltd.
                                                                                        Fatmata Sorie                Beng Hong Ong
Živković & Samardžić Law                                  Gerard Esparon                Wright & Co.                 Wong Tan & Molly Lim LLC
office                       Branko Radulović
                             Regulatory Review Unit       Seychelles Ministry of
                                                          National Development          Eddinia Swallow              Terrence Ong
Bojana Djurović
                             Nebojša Savičević                                          Wright & Co.                 Accounting & Corporate
Wolf Theiss                                               Conrad Lablache                                            Regulatory Authority,
                             Trimo inzenjering d.o.o.                                   Alhaji Timbo
François d’Ornano                                         Pardiwalla Twomey                                          ACRA
                             Ana Stanković                Lablache                      National Power Authority
Gide Loyrette Nouel,                                                                                                 Tan Peng Chin
member of Lex Mundi          Moravčevic, Vojnović                                       Darcy White
                             & Zdravković o.a.d. u        Roy Labrosse                                               Tan Peng Chin LLC
Dragan Draca                                              Electrical Solutions          PricewaterhouseCoopers
                             saradnji sa Schönherr                                                                   See Tiat Quek
PricewaterhouseCoopers                                    Margaret Nourice              Rowland Wright               PricewaterhouseCoopers
                             Milan Stefanović
Danica Gligorijević                                       Stamp Duty Commission         Wright & Co.
                             Regulatory Review Unit                                                                  Shari Rasanayagam
Prica & Partners Law
Office                       Milo Stevanovich             Unice Romain                  SI N G A P OR E              Kinetica Pte. Ltd. (the
                             Booz Allen Hamilton          Seychelles Ports                                           corporate services arm
Petar Kojdić                 Serbia Belgrade              Authority                     Malcolm BH Tan               associated with Kelvin
Moravčevic, Vojnović                                                                    Insolvency & Public          Chia Partnership)
                             Jovana Stevović              Serge Rouillon
& Zdravković o.a.d. u                                                                   Trustee’s Office             David Sandison
                             Nikolić Kokanović            Attorney-at-Law
saradnji sa Schönherr                                                                   Hooi Yen Chin                PricewaterhouseCoopers
                             Otasević Law Office          Divino Sabino
Čedomir Kokanović                                                                       Gateway Law Corporation      Disa Sim
                             Petar Stojanović             Pardiwalla Twomey
Nikolić Kokanović                                         Lablache                      Paerin Choa                  Rajah & Tann LLP
Otasević Law Office          Joksović, Stojanović and
                             Partners                     Kieran B. Shah                TSMP Law Corporation         Douglas Tan
Dubravka Kosić
                             Milena Tasić                 Barrister & Attorney-         Douglas Chow                 Steven Tan PAC, member
Law Office Kosić                                          at-Law                                                     of Russell Bedford
                             Nikolić Kokanović                                          Ministry of Trade &
Marija Kostić                Otasević Law Office                                        Industry                     International
                                                          Rupert Simeon
Law Offices Janković,                                     Seychelles Ministry of        Kit Min Chye                 Roy Tan
Popović & Mitić              Lidija Tomasović
                             Law Offices Popović,         Finance                       Tan Peng Chin LLC            Singapore Customs
Vidak Kovačević              Popović, Samardžija &        Harry Tirant                                               Winston Tay
                                                                                        Paula Eastwood
Wolf Theiss                  Popović                      Tirant & Associates                                        Singapore Customs
Marija Krizanec              Ana Tomić                    Melchior Vidot                                             Siu Ing Teng
                                                                                        Aaron Goh
Juric and Partners           Joksović, Stojanović and     Supreme Court of                                           Singapore Land Authority
Attorneys at Law             Partners                                                   PricewaterhouseCoopers
                                                                                        May Ching Ida Han            Jennifer Yeo
Zach Kuvizić                 Jovana Tomić
                                                          SI E R R A L E ON E           Donaldson & Burkinshaw       Yeo-Leong & Peh LLC
Kuvizić Law Office           Živković & Samardžić Law
                             office                                                     Sheau Peng Hoo               Stefanie Yuen Thio
Marc Lassman                                              Desmond D. Beckley
                             Snežana Tosić                                              Subordinate Courts           TSMP Law Corporation
Booz Allen Hamilton                                       Dalttech / DESMI
Serbia Belgrade              Serbian Business Registers   Enterprises                   Janet Koh
                             Agency                                                                                  SL OVA K R E P U B L IC
Miladin Maglov                                            Evelyn Bening                 Accounting & Corporate
Serbian Business Registers   Tanja Vasić                                                Regulatory Authority,        Allen & Overy LLP
                                                          PricewaterhouseCoopers        ACRA
Agency                       Bojović Dašić Kojović                                                                   Zuzana Amrichová
                                                          Roy Chalkley                  Ashok Kumar
Marijana Malidzan                                         Shipping Agencies Ltd.                                     PricewaterhouseCoopers
Regulatory Review Unit                                                                  Allen & Gledhill LLP
                                                          (Bolloré Africa Logistics)
246     DOING BUSINESS 2011

Martina Behuliaková            Maria SvidroHová             Mia Kalaš                    Andrej Poglajen              Gretchen de Smit
Geodesy, Cartography and       Monarex audit consulting     Odvetniki Šelih &            Chamber of Craft and         Edward Nathan
Cadastre Authority of the                                   Partnerji                    Small Business of Slovenia   Sonnenbergs Inc.
Slovak Republic                Michal Toman
                               PricewaterhouseCoopers       Janos Kelemen                Aleksander Rajh              Daniel Francois Fyfer
Jana Borská                                                 PricewaterhouseCoopers       Viator & Vektor              Cliffe Dekker Hofmeyr Inc.
Čechová & Partners,            Roman Turok-Hetes
member of Lex Mundi            National Bank of Slovakia    Miro Koaak                   Marjana Ristevski            Elise Gibson
                                                            Vid Kobe                     PricewaterhouseCoopers       Grosskopff Lombart
Margareta Boskova              Peter Varga                                                                            Huyberechts & Ass
PricewaterhouseCoopers         PRK Partners s.r.o.          Filipov, Petrovič, Jeraj     Bostjan Sedmak
                               advokátní kancelář           in partnerji o.p., d.o.o.    Schönherr Rechtsanwälte      Tim Gordon-Grant
Todd Bradshaw                                               in cooperation with          GmbH / Attorneys-at-Law      Bowman Gilfillan, member
PricewaterhouseCoopers         Martin Vavrinčík             Schönherr                                                 of Lex Mundi
                               Čechová & Partners,                                       Nina Šelih
Ján Budinský                   member of Lex Mundi          Marijan Kocbek               Odvetniki Šelih &            Kim Goss
Slovak Credit Bureau, s.r.o.                                DLA Piper Prague LLP         Partnerji                    Bowman Gilfillan, member
                               Zuzana Wallova                                                                         of Lex Mundi
Peter Cavojsky                 National Bank of Slovakia    Rok Kokalj                   Melita Trop
CLServices, s.r.o.                                          Rojs, Peljhan, Prelesnik &   Miro Senica in Odvetniki     Igno Gouws
                               Dagmar Zukalová              partnerji, o.p., d.o.o.                                   Webber Wentzel
Katarína Čechová               Zukalová - Advokátska                                     Lea Volovec
Čechová & Partners,            kancelária s.r.o.            Vita Korinaek                Law Office Jadek & Pensa     Danie Hattingh
member of Lex Mundi                                         City Studio                  d.n.o. - o.p.                Multi Freight Services
Kristina Cermakova             SL OV E N IA                 Vida Kovše                   Matthias Wahl                Simone Immelman
Peterka & Partners             Marjan Babi                  Odvetniki Šelih &            Schönherr Rechtsanwälte      Cliffe Dekker Hofmeyr Inc.
                                                            Partnerji                    GmbH / Attorneys-at-Law
Jana Fabianova                 Agency of the Republic                                                                 Unathi Kondile
Čechová & Partners,            of Slovenia for Public       Nevenka Kržan                Katja Wostner                Bowman Gilfillan, member
member of Lex Mundi            Legal Records and Related    KPMG Slovenia Ljubljana      BDO EOS Svetovanje d.o.o.    of Lex Mundi
Peter Formela                                               Nada Kumar                   Anka Zagar                   Ryan Kraut
ABONEX, s.r.o.                 Barbara Balanti                                           Cargo-Partner                BDO Spencer Steward
                               Odvetniki Šelih &            Alea Lunder
                                                            CMS Reich-Rohrwig Hainz                                   Southern African
Miroslava Terem Greatiaková    Partnerji                                                 Tina Žvanut Mioč             Co-Ordination (Pty)
PricewaterhouseCoopers                                      d.o.o                        Law Office Jadek & Pensa
                               Teja Batagelj                                                                          Limited
                                                            Marjan Mahni                 d.n.o. - o.p.
Simona Halakova                Agency of the Republic                                                                 Matthew Kruger
Čechová & Partners,            of Slovenia for Public       KPMG Slovenia Ljubljana      James Apaniai                Webber Wentzel
member of Lex Mundi            Legal Records and Related    Nina Mlakar                  James Apaniai Lawyers
                               Services                                                                               Njah Martins
Radoslava Hoglová
                               Ana Berce
                                                            Eva Možina                   S OL OM ON                   University of Stellenbosch
Zukalová - Advokátska
kancelária s.r.o.              Odvetniki Šelih &
                                                            Miro Senica in Odvetniki     I SL A N D S                 Gabriel Meyer
                               Partnerji                    Clare Moger                                               Deneys Reitz Inc./ Africa
Miroslav Jalec                                                                           Ruth Liloqula
                                                            PricewaterhouseCoopers                                    Legal
Zapadoslovenska                Nataša Božović                                            Ministry of Justice and
energetika, a.s.               Bank of Slovenia             Lojze Mrhar                  Legal Affairs                Kacey Moses
                                                            Viator & Vektor              Haelo Pelu                   African Seas Freight
Michaela Jurková               Erika Braniselj                                                                        Forwarders
Čechová & Partners,                                         Matjaz Nahtigal              Ministry of Justice and
                               Egon Breitenberger                                        Legal Affairs                Sizwe Msimang
member of Lex Mundi                                         Odvetniki Šelih &
                               Administration Unit          Partnerji                                                 Bowman Gilfillan, member
Tomáa Kamenec                  Ljubljana                                                 Roselle R. Rosales
                                                                                                                      of Lex Mundi
Dedák & Partners                                            Siniaa Niaavi                Pacific Architects Ltd.
                               Mitja Černe                                                                            Kemp Munnik
                                                            Data d.o.o                   Gregory Joseph Sojnocki
Veronika Keszeliova            BDO EOS Svetovanje d.o.o.                                                              BDO Spencer Steward
Čechová & Partners,                                         Jure Nikoli                  Morris & Sojnocki            Southern African
                               Vid Čibej                                                 Chartered Accountants
member of Lex Mundi                                         Cargo-Partner                                             Co-Ordination (Pty)
Roman Konrad                                                Matic Novak                  Pamela Wilde                 Limited
                               Andrej Cvar                                               Ministry for Justice and
Profinam, s.r.o.                                            Rojs, Peljhan, Prelesnik &                                Dave Oshry
                               City Studio                  partnerji, o.p., d.o.o.      Legal Affairs
Soňa Kročková                                                                                                         Fordham & Oshry Inc.,
                               Energy Agency of the         Sonja Omerza                                              member of Russell Bedford
PricewaterhouseCoopers         Republic of Slovenia                                      SOUTH AFRICA                 International
Lubomir Lesko                  Luka Fabiani
                                                            Grega Peljhan                Ann Aitken                   Bradleigh Scott
Peterka & Partners             Filipov, Petrovič, Jeraj
                                                            Rojs, Peljhan, Prelesnik &   Baker & McKenzie             TransUnion
Marek Lovas                    in partnerji o.p., d.o.o.
                               in cooperation with          partnerji, o.p., d.o.o.      Ross Alcock                  Andres Sepp
                               Schönherr                    Pavle Pensa                  Edward Nathan                Office of the Chief
Lucia Magova                                                Law Office Jadek & Pensa     Sonnenbergs Inc.             Registrar of Deeds
PricewaterhouseCoopers         Ana Filipov
                               Filipov, Petrovič, Jeraj     d.n.o. - o.p.                Mark Badenhorst              Richard Shein
Přemysl Marek                  in partnerji o.p., d.o.o.    Bostjan Petauer              PricewaterhouseCoopers       Bowman Gilfillan, member
Peterka & Partners             in cooperation with          BDO EOS Svetovanje d.o.o.                                 of Lex Mundi
                                                                                         Loren Benjamin
                               Schönherr                                                                              Arvind Sinha
Jaroslav Niznansky                                          Tomaž Petek                  PricewaterhouseCoopers
MN Legal s.r.o.                Ana Grabnar                  Surveying & Mapping                                       Business Advisors Group
                                                                                         Kobus Blignaut
                               Rojs, Peljhan, Prelesnik &   Authority                                                 Johann Spies
Ladislav Pompura               partnerji, o.p., d.o.o.                                   Edward Nathan
Monarex audit consulting                                    Tomaž Petrovič               Sonnenbergs Inc.             Webber Wentzel
                               Barbara Guzina               Schönherr Rechtsanwälte
Gerta Sámelová-Flassiková                                                                Matthew Bonner               Jane Strydom
                               Deloitte                     GmbH / Attorneys-at-Law
Alianciaadvokátov ak,                                                                    Baker & McKenzie             TransUnion
s.r.o.                         Andrej Jarkovič              Natasa Pipan Nahtigal        Johan Botes                  Claire van Zuylen
                               Law Firm Janežič &           Odvetniki Šelih &
Michal Simunic                 Jarkovič Ltd.                                             Cliffe Dekker Hofmeyr Inc.   Bowman Gilfillan, member
Čechová & Partners,                                         Partnerji                                                 of Lex Mundi
                               Jernej Jeraj                                              Beric Croome
member of Lex Mundi                                         Petra Plevnik                                             St Elmo Wilken
                               Filipov, Petrovič, Jeraj                                  Edward Nathan
Jaroslav Škubal                                             Miro Senica in Odvetniki     Sonnenbergs Inc.             Mervyn Taback
                               in partnerji o.p., d.o.o.
PRK Partners s.r.o.            in cooperation with          Igor Podbelšek                                            Incorporated
                                                                                         Haydn Davies
advokátní kancelář             Schönherr                    Elektro Ljubljana d.d                                     Andrew Wood
                                                                                         Webber Wentzel
Lubica Suhajova                Živa Južnič                  Bojan Podgoraek                                           Grosskopff Lombart
                                                                                         Paul De Chalain              Huyberechts & Ass
PricewaterhouseCoopers         Odvetniki Šelih &            Notariat                     PricewaterhouseCoopers
                               Partnerji                                                 Zambia Lusaka
                                                                                                                     ACKNOWLEDGMENTS         247
SPA I N                       Daniel Marín                  Chamindi Ekanayake            Neil Coates                Charles Walwyn
                              Gómez-Acebo & Pombo           Nithya Partners               PricewaterhouseCoopers     PricewaterhouseCoopers
Allen & Overy LLP             Abogados
                                                            Amila Fernando                Joanna Collins             Deidre N. Williams
Basilio Aguirre               Ana Martín                    Julius & Creasy               Inland Revenue Authority   WalwynLaw
Registro de la Propiedad      J & A Garrigues, S.L.
                                                            Jivan Goonetilleke            Tamara Daniel
de España
                              Jorge Martín - Fernández                                                               ST. LU C IA
                                                            D.L. & F. De Saram            Henderson Legal Chambers
Nuria Armas                   Clifford Chance
                                                            Naomal Goonewardena           Jan Dash                   Clive Antoine
Banco de España
                              Gabriel Martínez              Nithya Partners               Liburd and Dash            Ministry of
Ana Armijo                    Martinez, Ojeda y                                                                      Communications Works
Ashurst                       Asociados, member             Merinka Gunawardane           Peter Davids               Transport and Public
                              of Russell Bedford            Sudath Perera Associates      P.W.Davids & Associates    Utilities
Jacobo Baltar
                              International                 Sean Henricus                 Kennedy de Silva           Thaddeus M. Antoine
Baker & McKenzie
                              José Manuel Mateo             Tiruchelvam Associates        Customs and Excise         Francis & Antoine
Santiago Barrenechea                                                                      Department
                              J & A Garrigues, S.L.         Dharshika Herath Gunarathna                              Candace Cadasse
PricewaterhouseCoopers        Nicolás Nogueroles Peiró      Sudath Perera Associates      Terence Decosta            Nicholas John & Co.
Legal Services                Colegio de Registradores                                    Ministry of Sustainable
                                                            Sonali Jayasuriya             Development                Peter I. Foster
Vicente Bootello              de la Propiedad y             D.L. & F. De Saram                                       Peter I. Foster &
                              Mercantiles de España                                       H. Grant                   Associates
J & A Garrigues, S.L.                                       Tudor Jayasuriya
                              Ana Novoa                                                   Caribbean Associated
Agustín Bou                                                 F.J. & G. De Saram, member    Attorneys                  Peterson D. Francis
                              Baker & McKenzie              of Lex Mundi                                             Peterson D. Francis
                              Jose Palacios                                               Barbara L. Hardtman        Worldwide Shipping &
Héctor Bouzo Cortejosa                                      Inoka Jayawardhana            Hardtman & Associates      Customs Services Ltd.
                              J & A Garrigues, S.L.         F.J. & G. De Saram, member
Solcaisur S.L.
                              Daniel Parejo Ballesteros     of Lex Mundi                  K. Gregory Hardtman        Trevor Louisy
Antonio Bravo                                                                             Hardtman & Associates      St. Lucia Electricity
                              J & A Garrigues, S.L.         Mahes Jeyadevan
Eversheds Lupicinio                                                                                                  Services Ltd.
                              Guillermo Rodrigo             PricewaterhouseCoopers        Marsha T. Henderson
Laura Camarero                                                                            Henderson Legal Chambers   Charlene Mae Magnaye
                              Clifford Chance               Yudhishtran Kanagasabai
Baker & McKenzie                                                                                                     PricewaterhouseCoopers
                              Déborah Rodríguez             PricewaterhouseCoopers        Dollrita Jack-Cato
Lorenzo Clemente Naranjo                                                                  Webster Dyrud Mitchell     Duane C. Marquis
                              Clifford Chance               Janaka Lakmal
J & A Garrigues, S.L.                                                                                                NLBA Architects
                              Eduardo Rodríguez-Rovira      Credit Information Bureau     Stanley Jacobs
Francisco Conde Viñuelas                                    Ltd.                          SKIPA                      Bradley Paul
                              Uría & Menéndez, member
Cuatrecasas, Gonçalves        of Lex Mundi                                                                           Bradley Paul Associates
Pereira                                                     Poorna Mendis                 Peter Jenkins
                              Iñigo Sagardoy                F.J. & G. De Saram, member    Jenkins & Associates       Richard Peterkin
Jaume Cornudella i Marquès                                  of Lex Mundi                                             PricewaterhouseCoopers
                              Sagardoy Abogados,                                          Dahlia Joseph
Landwell, Abogados y          member of Ius Laboris
Asesores Fiscales                                           Fathima Mohamed               Daniel Brantley &          Leandra Gabrielle Verneuil
                              Eduardo Santamaría Moral      Sudath Perera Associates      Associates                 Chambers of Jennifer Remy
Sara Crespo                                                                                                          & Associates
                              J & A Garrigues, S.L.         Fathima Amra Mohamed          Damian E. S. Kelsick
J & A Garrigues, S.L.
                              Ramón Santillán               Sudath Perera Associates      Kelsick, Wilkin and        Andie A. Wilkie
Patricia de Anduaga                                                                       Ferdinand                  Gordon & Gordon Co.
                              Banco de España               Thilanka Ratnayaka
Echecopar Abogados Law
                                                            Tiruchelvam Associates        Elizabeth A. Kelsick
Firm                          Catalina Santos                                                                        ST. V I NC E N T A N D
                                                                                          Kelsick, Wilkin and
Almudena del Río Galán        J & A Garrigues, S.L.         Hiranthi Ratnayake            Ferdinand                  T H E G R E NA DI N E S
Colegio de Registradores      Pablo Santos                  PricewaterhouseCoopers
de la Propiedad y                                                                         Herman Liburd              Kay R.A. Bacchus-Browne
                              Gómez-Acebo & Pombo           Perera Sanjeevani
Mercantiles de España         Abogados                                                    Liburd and Dash            Kay Bacchus - Browne
                                                            Nithya Partners                                          Chambers
Agustín Del Río Galeote       Cristina Soler                                              Marcella Liburd
                                                            Shane Silva                   Bryant & Liburd            Aurin Bennett
Gómez-Acebo & Pombo           Gómez-Acebo & Pombo
Abogados                                                    Julius & Creasy                                          Aurin Bennett Architects
                              Abogados                                                    Tamara Malcolm
Anselmo Diaz Fernández                                      Priya Sivagananathan          Liburd and Dash            Graham Bollers
                              Angel Suárez-Barcena
Bank of Spain                                               Julius & Creasy                                          Regal Chambers
                              Francisco Téllez                                            Adeola Moore
Yune Dirube Rubio                                           Malarmathy Tharmaratnam       Inland Revenue Authority   Rickie Burnett
                              J & A Garrigues, S.L.
Echecopar Abogados Law                                      Tiruchelvam Associates                                   High Court
                              Adrián Thery                                                Jeoffrey Nisbett
Firm                                                        Sithie Tiruchelvam                                       Parnel R. Campbell
                              J & A Garrigues, S.L.                                       Jeffrey & Nisbetts
Rossanna D’Onza                                             Tiruchelvam Associates                                   Campbell’s Chambers
                              Alejandro Valls                                             Miselle O’Brien
Baker & McKenzie                                            Charmalie Weerasekera                                    Mira E. Commissiong
                              Baker & McKenzie                                            Dublin and Johnson
Antonio Fernández                                           Sudath Perera Associates                                 Equity Chambers
                              Ricardo Veloso                                              Sandrine Powell-Huggins
J & A Garrigues, S.L.                                       Shashi Weththasinghe                                     Natalie Creese
                              VMP - Veloso, Mendes, Pato                                  Henderson Legal Chambers
Valentín García González      e Associados - Sociedade de   Julius & Creasy                                          National Commercial Bank
                                                                                          Randy Prentice             (SVG) Ltd. (NCB (SVG) Ltd.)
Cuatrecasas, Gonçalves
Pereira                       Juan Verdugo                  ST. K I T T S A N D           Frank B. Armstrong Ltd.
                                                                                                                     Gillian DaSilva
                              J & A Garrigues, S.L.         NEVIS                         Nervin Rawlins
Borja García-Alamán                                                                                                  National Commercial Bank
J & A Garrigues, S.L.         Carlos Vérgez Muñoz           Michella Adrien               Inland Revenue Authority   (SVG) Ltd. (NCB (SVG) Ltd.)
                              Clifford Chance               Michella Adrien Law           Larkland M. Richards
Cristina Gomendio                                                                                                    Theona R. Elizee-Stapleton
                                                            Office                        Larkland M. Richards &     Commerce & Intellectual
J & A Garrigues, S.L.         SR I L A N K A                                              Associates
                                                            Rublin Audain                                            Property Office (CIPO)
Juan Ignacio Gomeza Villa     Shanaka Amarasinghe           Audain & Associates           Arlene Ross-Daisley        Tamara Gibson-Marks
Notario de Bilbao             Julius & Creasy
                                                            Georid Belle                  Webster Dyrud Mitchell     High Court Registrary
Joaquín Rodriguez Hernández   Savantha De Saram             Customs & Excise              Anastacia Saunders         Sean Joachim
Colegio de Registradores      D.L. & F. De Saram            Department                    Frank B. Armstrong Ltd.    CaribTrans
Igor Kokorev                  Sharmela de Silva             Nicholas Brisbane             Warren Thompson            Robin John
Pérez - Llorca                Tiruchelvam Associates        N. Brisbane & Associates      Constsvcs                  KPMG
Jaime Llopis                  Sadhini Edirisinghe           Idris Fidela Clarke           Vernon S. Veira            Stanley John
Cuatrecasas, Gonçalves        F.J. & G. De Saram, member    Financial Services
Pereira                                                                                   Vernon S. Veira &          Elizabeth Law Chambers
                              of Lex Mundi                  Department                    Associates
248      DOING BUSINESS 2011

Brenan B. King                 SU R I NA M E                 José Rodrigues              Jesper Schönbeck             Patrick Weber
Equinox Marine Surveying                                     Rodrigues & Associates      Advokatfirman Vinge KB,      EKZ Elektrizitätswerke
& Consulting                   Marcel K. Eyndhoven                                       member of Lex Mundi          des Kantons Zürich
                               N.V. Energiebedrijven         P.M. Shilubane
Roxann Knights                                               P.M. Shilubane &                                         Marc Widmer
                               Suriname                                                  SWITZERLAND
Knights Chambers                                             Associates                                               Froriep Renggli
                               Stanley Marica                                            Amr Abdel Aziz
Serge L’Africain               Advokatenkantoor Marica       Bob Sigwane                                              Pascal Wirth
Scotiabank                                                   Sigwane and Partners        CMS von Erlach Henrici       PricewaterhouseCooper
                               Law Firm                                                  AG
Errol E. Layne                                               Pieter Smoor
                               Anouschka Nabibaks                                        Rashid Bahar                 SY R IA N A R A B
Errol E. Layne Chambers                                      Building design group
                               BDO AbrahamsRaijmann &                                    Bär & Karrer AG              REPUBLIC
Charlene Mae Magnaye           Partners                      Bradford Mark Walker
PricewaterhouseCoopers                                       Brad Walker Architects      Beat M. Barthold             Boulos Al Ashhab
                               Nannan Panday J.C.P.
                                                                                         Froriep Renggli              Auditing Consulting
Moulton Mayers                 Nannan Panday Lawyers         Patricia Zwane
                                                                                         Christian Berger             Accounting Center
Moulton Mayers                 Rita Ramdat - Thakoer         TransUnion ITC
Architects                                                                               PricewaterhouseCoopers       Mouazza Al Ashhab
                               Chamber of Commerce &
Sabrina Neehall                Industry                      S W E DE N                  Marc Bernheim                Auditing Consulting
                                                                                                                      Accounting Center
Scotiabank                     Angèle J. Ramsaransing-Karg                               Staiger, Schwald &
                                                             Nicklas Anth                Partner Ltd.                 Rawaa Al Midani
Floyd A. Patterson             BDO AbrahamsRaijmann &        Panalpina AB
                               Partners                                                  Sébastien Bettschart         Ministry of Trade &
International Liaison                                        Martin Bergander                                         Economy
Partner BDO Eastern            Adiel Sakoer                                              Abels Avocats
                                                             Gärde Wesslau                                            Bisher Al-Houssami
Caribbean                      N.V. Global Expedition        Advokatbyrå                 Bernhard G. Burkard
                                                                                                                      AL-ISRAA Int’l Freight
Richard Peterkin               Inder Sardjoe                                             Notariat Bernhard            Forwarder
                                                             Mats Berter                 Burkard
PricewaterhouseCoopers         N.V. Easy Electric            MAQS Law Firm                                            Abdul Raouf Hamwi
Pamella Phillips                                                                         Andrea Cesare Canonica
                               Martha P. Schaap              Alexander Broch                                          Civil Engineering Office
St. Vincent Port Authority                                                               Swiss Customs
                               Hakrinbank N.V.               Brochs Redovisningsbyraa                                 Bashir Haza
Irwina Phills                                                KB                          Maxime Chollet
                               Albert D. Soedamah                                                                     Director: Directorate of
St. Vincent Customs                                                                      Tavernier Tschanz            internal trade. Ministry
                               Lawfirm Soedamah &            Linda Broström-Cabrera
Authority                      Associates                    PricewaterhouseCoopers      Damien Conus                 of Trade & Economy
Kalvin Pompey                  Radjen A. Soerdjbalie                                     Tavernier Tschanz            Yaser Hmedan
                                                             Pernilla Carring
Inland Revenue Authority       Notariaat R.A. Soerdjbalie    Advokatfirman Lindahl       Robert P. Desax              Yaser I. Hmedan’s Law Firm
Patrice Roberts-Samuel         Jennifer van Dijk-Silos                                   PricewaterhouseCoopers       Mazen Ibrahim
                                                             Jenny Dangre
Labour Department              Law Firm Van Dijk-Silos       Advokatfirman Vinge KB,     Suzanne Eckert               Ibrahim & Alousy Law Firm
Shelford Stowe                 Rene van Essen                member of Lex Mundi         Wenger Plattner              Fadi Kardous
Physical planning and          Vereniging Surinaams          Roger Gavelin               Gaudenz Geiger               Kardous Law Office
control Dep.                   Bedrijfsleven, Suriname       PricewaterhouseCoopers      Staiger, Schwald &           Mazen N. Khaddour
Arthur F. Williams             Trade & Industry                                          Partner Ltd.
                               Association                   Lars Hartzell                                            International Legal
Williams & Williams                                          Elmzell Advokatbyrå AB,     Mark W. Hippenmeyer          Bureau
L.A. Douglas Williams          Carel van Hest                member of Ius Laboris       Altenburger Ltd.             Loubna Khoury
Law Firm of Phillips &         Dayenne Wielingen - Verwey                                legal+tax                    Auditing Consulting
                                                             Emil Hedberg
Williams                       Vereniging Surinaams          Advokatfirman Vinge KB,     Jakob Hoehn                  Accounting Center
                               Bedrijfsleven, Suriname       member of Lex Mundi         Pestalozzi, member of Lex
SU DA N                        Trade & Industry                                                                       Saad Kurdy
                                                                                         Mundi                        Elsaad Pharma
                               Association                   Petter Holm
Abdullah Abozaid                                             Gärde Wesslau               Ueli Huber                   Zena Nahat
Law Office of Abdullah A.      S WA Z I L A N D              Advokatbyrå                 Homburger                    Kardous Law Office
                               Veli Dlamini                  Carl-Axel Holmberg          Urs Klöti                    Gabriel Oussi
Abdalla Abuzeid                                              Elmzell Advokatbyrå AB,     Pestalozzi, member of Lex
                               Interfreight Pty. Ltd.                                                                 Oussi Law Firm
Law Office of Abdalla A.       Swaziland                     member of Ius Laboris       Mundi
Abuzeid                                                                                                               Housam Safadi
                               Vincent Galeromeloe           Mats Holmlund               Armin Marti
Mohamed Ibrahim Adam                                                                                                  Safadi Bureau
                               TransUnion ITC                Vattenfall Eldistribution   PricewaterhouseCoopers
Dr. Adam & Associates                                        AB
                               Phumlile Tina Khoza                                       Migros-Genossenschafts-      TA I WA N , C H I NA
Eihab Babiker                                                Bengt Kjellson              Bund
                               Municipal Council of                                                                   Vera Chang
Eihab Babiker & Associates     Manzini                       Lantmäteriet                Georg Naegeli
- Advocates                                                                                                           LCS & Partners
                               Paul Lewis                    Niklas Körling              Homburger
Elmugtaba Bannaga                                            Setterwalls Advokatbyrå                                  Victor Chang
                               PricewaterhouseCoopers                                    Patrick Niklaus              LCS & Partners
Elkarib and Medani
                               Andrew Linsey                 Johan Lannering             PricewaterhouseCoopers
Tagwa Bashir                                                 MAQS Law Firm                                            Yu-Chien Chang
                               PricewaterhouseCoopers                                    Sara Rousselle-Ruffieux      PricewaterhouseCoopers
SDV Transintra Sudan
                               Mangaliso Magagula            Johan Lindberg              Tavernier Tschanz
Amani Ejami                                                  Advokatfirman Lindahl                                    Christine Chen
                               Magagula & Hlophe                                         Daniel Schmitz               Winkler Partners
El Karib & Medani
Advocates                      Naledi Makhubu                Christoffer Monell          PricewaterhouseCoopers
                                                             Mannheimer Swartling                                     Edgar Y. Chen
Tariq Mohmoud Elsheikh         TransUnion ITC                                            Andreas Staubli              Tsar & Tsai Law Firm,
Omer                           Sabelo Masuku                                             PricewaterhouseCoopers       member of Lex Mundi
Mahmoud Elsheikh Omer &                                      Dain Nevonen
                               Maphanga Howe Masuku                                      Daniel Steudler              Eve Chen
Associates Advocates           Nsibande                      Advokatfirman Vinge KB,
                                                             member of Lex Mundi         Swisstopo, Directorate for   Eiger Law
Ahmed Mahdi                    Caroline Mlambo                                           Cadastral Surveying
                                                             Karl-Arne Olsson                                         Hui-ling Chen
Mahmoud Elsheikh Omer &        Standard Bank                                             Edmond Tavernier
Associates Advocates                                         Gärde Wesslau                                            Winkler Partners
                               Kenneth J. Motsa              Advokatbyrå                 Tavernier Tschanz
Amel M. Sharif                                                                                                        Yo-Yi Chen
                               Robinson Bertram              Mattias Örnulf              Stephane Valat               Formosa Transnational
Mahmoud Elsheikh Omer &                                                                  Orrick, Herrington &
Associates Advocates           Bongani Mtshali               Hökerberg & Söderqvist                                   Chun-Yih Cheng
                                                             Advokatbyrå KB              Sutcliffe LLP
                               Federation of Swaziland                                                                Formosa Transnational
Abdel Gadir Warsama            Employers and Chamber of                                  Beatrice Vetsch
Dr. Abdel Gadir Warsama                                      Carl Östring
                               Commerce                                                  PricewaterhouseCoopers       Yu-Chung Chiu
Ghalib & Associates Legal                                    Magnusson
                               Nozizwa Mulela                                                                         Ministry of The Interior
Firm                                                                                     Flurin von Planta
                               Standard Bank                                             Planta & Planta
                                                                                                                      ACKNOWLEDGMENTS           249
Peter Dernbach                Lloyd G. Roberts III          Takhir Nabiev                Jean Bosco Mugemana          Sakchai Limsiripothong
Winkler Partners              Winkler Partners              AITEN Consulting Group       Info Consultancy Limited     Weerawong, Chinnavat &
                                                                                                                      Peangpanor Ltd.
John Eastwood                 Michael Schreiber             Sharif Rahimzoda             Exaud Mushi
Eiger Law                     Yangming Partners             National Bank of             NORPLAN Tanzania             Pratchayapa Mahamontree
                                                            Tajikistan                   Limited                      Siam City Law Offices Ltd.
Steven Go                     Tanya Y. Teng
PricewaterhouseCoopers        Huang & Partners              Jamshed Rahmonberdiev        Octavian Mushukuma           Angsuma Montienkasem
                                                            Somon Capital JSC            CRB Attorneys                PricewaterhouseCoopers
Ainsley Hsieh                 Bee Leay Teo
Eiger Law                     Baker & McKenzie              Faizali Rajabov              Cheggy Mziray                Sally Mouhim
                                                            Technoinvest                 CRB Attorneys                Tilleke & Gibbins
Sophia Hsieh                  C.F. Tsai                                                                               International Ltd.
Tsar & Tsai Law Firm,         Deep & Far, Attorneys-        Ravshan Rashidov             Alex Thomas Nguluma
member of Lex Mundi           at-Law                        Law Firm Lex                 REX Attorneys                Felchesmi Mramba
                                                                                                                      Tanzania Electric Supply
Barbara Hsu                   Eric Tsai                     Bakhtiyor Rustamov           Charles R.B. Rwechungura     Company Limited – Tanesco
SDV Logistics Ltd.            PricewaterhouseCoopers        Asian Business Group,        CRB Attorneys
                                                            member of Russell Bedford                                 Anuwat Ngamprasertkul
Robert Hsu                    Rita Tsai                     International                Eric Rwelamira               PricewaterhouseCoopers
SDV Logistics Ltd.            APL                                                        Adept Chambers
                                                            Firdavs Sadikov                                           Tanadee Pantumkomol
Tony Hsu                      Joe Tseng                     Somon Capital JSC            Emmy Salewi                  Chandler & Thong-ek
Pamir Law Group               LCS & Partners                                             NORPLAN Tanzania
                                                            Emin Sanginov                Limited                      Ratana Poonsombudlert
Margaret Huang                Chao-Yu Wang                  Ministry of Labor                                         Chandler & Thong-ek
LCS & Partners                Yangming Partners             Tajikistan                   Rishit Shah
                                                                                         PricewaterhouseCoopers       Supan Poshyananda
Nelson Huang                  Chien-jui Wang                Marina Shamilova                                          Securities and Exchange
Yangming Partners             CEPD                          Legal Consulting Group       Geoffrey Sikira              Commission
                                                                                         CRB Attorneys
T.C. Huang                    Shih-Ming You                 Takdir Sharifov                                           Chitchai Punsan
Huang & Partners              Ministry of The Interior      Association of Anti Crisis   Eve Hawa Sinare              Tilleke & Gibbins
                                                            Managers Tajikistan          REX Attorneys                International Ltd.
Charles Hwang
                              TAJ I K I STA N                                            Richard Sisa
Yangming Partners                                           Nurali Shukurov                                           Sudthana Puntheeranurak
                              Bakhtiyor Abdulhamidov        USAID/BEI, Pragma Corp       Gapcs                        National Credit Bureau
James J.M. Hwang
Tsar & Tsai Law Firm,         Akhmedov, Azizov &                                         Mohamed H. Sumar             Co. Ltd.
                                                            Elena Simonova
member of Lex Mundi           Abdulhamidov Attorneys                                     Sumar Varma Associates       Ratchaburi Electricity
                                                            Konsultant Audit
Joan Jing                     Rasul Abdullaev                                            David Tarimo                 Generating Holding Pcl.
                                                            Habibullo Sulaymonov
PricewaterhouseCoopers        Representative                                             PricewaterhouseCoopers       Sutatip Raktiprakorn
                              of “GAZPROM                   Stroy Service
Nathan Kaiser                                               Construction Association     Mustafa Tharoo               Siam City Law Offices Ltd.
                              zarubejneftegaz” in RT
Eiger Law                                                   Mahmadyusuf Tashrifov        Adept Chambers               Piyanuj Ratprasatporn
                              Sherzod Abdurakhmanov
Chih-Shan Lee                                               National Bank of             Sinare Zaharan               Tilleke & Gibbins
                              USAID/BEI, Pragma Corp                                                                  International Ltd.
Winkler Partners                                            Tajikistan                   REX Attorneys
                              Zarrina Adham                                                                           Anake Rattanajitbanjong
Yu-Hsun Li                                                  Aliya Utegaliyeva
                              Humo                                                       T HA I L A N D               Tilleke & Gibbins
PricewaterhouseCoopers                                      PricewaterhouseCoopers
                              Shavkat Akhmedov                                                                        International Ltd.
Justin Liang                                                Jamshed Yusufiyon            Allen & Overy LLP
                              Akhmedov, Azizov &                                                                      Vunnipa Ruamrangsri
Baker & McKenzie              Abdulhamidov Attorneys        National Bank of
                                                            Tajikistan                   Janist Aphornratana          PricewaterhouseCoopers
Chuh Ru Lin                   Najib Ashraf                                               PricewaterhouseCoopers
                                                                                                                      Thavorn Rujivanarom
Joint Credit Information      KN Ibrakom FZCo.              TA N Z A N IA                Chanakarn Boonyasith         PricewaterhouseCoopers
Center                                                                                   Siam City Law Offices Ltd.
                              Gulshan Ashurbekova           Patrick Ache                                              Sawat Sangkavisit
Emily Lin                     USAID/BEI, Pragma Corp        Mkono & Co Advocates         Phadet Charoensivakorn       Allens Arthur Robinson /
Pamir Law Group                                                                          National Credit Bureau       Siam Premier International
                              Farhad Azizov                 Krista Bates van Winkelhof
Frank Lin                     Akhmedov, Azizov &                                         Co. Ltd.                     Law Office Limited
                                                            Ako Law
Rexmed Industries Co., Ltd.   Abdulhamidov Attorneys                                     Thunyaporn Chartisathian     Somchai Sathiramongkolkul
                                                            Moses Dancan                 Allens Arthur Robinson /
Jennifer C. Lin               Jienshoh Bukhoriev                                                                      PricewaterhouseCoopers
                                                            Gapcs                        Siam Premier International
Tsar & Tsai Law Firm,         USAID/BEI, Pragma Corp                                                                  Jeffrey Sok
member of Lex Mundi                                         Theresia Dominic             Law Office Limited
                              Firuz Bulbulov                                                                          Allens Arthur Robinson /
                                                            University of Dar es         Chinnavat Chinsangaram       Siam Premier International
Ming-Yen Lin                  The Collegium of Auditors     Salaam
Deep & Far, Attorneys-        of Tajikistan                                              Weerawong, Chinnavat &       Law Office Limited
at-Law                                                      Nasra Hassan                 Peangpanor Ltd.
                              Courtney Fowler                                                                         Kowit Somwaiya
                                                            Mkono & Co Advocates         EEC Lincolne Scott Co Ltd.   LawPlus Ltd.
Nelson J Lin                  PricewaterhouseCoopers
Huang & Partners                                            Johnson Jasson               Muncharee Ittipalin          Pornchai Srisawang
                              Sobir Abduvaliyevich Haitov   Johnson Jasson &
Rich Lin                                                                                 APL                          Tilleke & Gibbins
                              AgroinvestBank                Associates Advocates
LCS & Partners                                                                           Tayvee Kanokjote             International Ltd.
                              Ashraf Sharifovich Ikromov    Wilbert B. Kapinga
Yishian Lin                                                                              Thailand Land Titling        Picharn Sukparangsee
                              LLC “Movarounnahr”            Mkono & Co Advocates         Project Office
PricewaterhouseCoopers                                                                                                Siam City Law Offices Ltd.
                              Elena Kaeva                   Rehema Khalid-Saria          Yingyong Karnchanapayap
Catherine Liu                 PricewaterhouseCoopers                                                                  Siripong Supakijjanusorn
                                                            Mkono & Co Advocates         Tilleke & Gibbins            PricewaterhouseCoopers
SDV Logistics Ltd.                                                                       International Ltd.
                              Parviz Kamoliddinov           Daniel Krips
Julia Liu                     TSG - USAID Regional                                                                    Hunt Talmage
                                                            Mkono & Co Advocates         Chaiwat Keratisuthisathorn   Chandler & Thong-ek
SDV Logistics Ltd.            Trade Liberalisation and                                   Tilleke & Gibbins
                              Customs Project (RTLC)        Victoria Makani                                           Pattara Vasinwatanapong
Violet Lo                                                                                International Ltd.
                                                            CRB Attorneys                                             Vickery & Worachai Ltd.
PricewaterhouseCoopers        Manuchehr Kasimov                                          Suwat Kerdphon
                              Globalink Logistics Group     Lotus Menezes                                             Harold K. Vickery Jr.
Joseph Ni                                                                                Department of Lands
                                                            Mkono & Co Advocates                                      Vickery & Worachai Ltd.
Good Earth CPA                Assel Khamzina                                             Chanida Leelanuntakul
                              PricewaterhouseCoopers        Vincent Mhina                                             Patcharaporn Vinitnuntarat
Lawrence S. Ong                                                                          Siam City Law Offices Ltd.
                                                            Ako Law                                                   Siam City Law Offices Ltd.
PricewaterhouseCoopers        Valeriy Kim                                                William Lehane
                                                            Nimrod Mkono                                              Pimvimol Vipamaneerut
J. F. Pun                     Umar Muhammadkarim                                         Allens Arthur Robinson /
                                                            Mkono & Co Advocates         Siam Premier International   Tilleke & Gibbins
Chen, Shyuu & Pun             Globalink Logistics Group
                                                            Angela Mndolwa               Law Office Limited           International Ltd.
                                                            Ako Law
250     DOING BUSINESS 2011

Nopporn Vongsrivong            Komlan Cyrille Houssin        Gerard Emmanuel-Rodriguez   Miriam Ben Rejeb           Imen Nouira
PricewaterhouseCoopers         SCP Martial Akakpo            Regulated Industries        PricewaterhouseCoopers     Conservation Foncière
                                                             Commission                  Legal Services             Tunisia
Kamol Watcharamanee            Kodjo John Kokou
PricewaterhouseCoopers         Cabinet d’Avocats John        Nadia Henriques             Abdelfetah Benahji         Habiba Raouadi
                               Kokou                         M. Hamel-Smith & Co.,       Ferchiou & Associés        Chafter Raouadi Law Firm
Auradee Wongsaroj                                            member of Lex Mundi
Chandler & Thong-ek            Atchroe Leonard Johnson                                   Manel Bondi                Rachid Tmar
                               SCP Aquereburu &              Peter Inglefield            PricewaterhouseCoopers     PricewaterhouseCoopers
T I M OR- L E ST E             Partners                      PricewaterhouseCoopers
                                                                                         Elyes Chafter
                                                                                                                    Legal Services
                               Akpénè Amito Kpégba           Terence Inniss              Chafter Raouadi Law Firm
Jose Pedro Camoes                                                                                                   TURKEY
Asosiasaun Advogado            SCP Martial Akakpo            LEX Caribbean
                                                                                         Zine el Abidine Chafter
                               Comlan Eli-Eli N’soukpoé      Rehanna La Borde            Chafter Raouadi Law Firm   İhsan Akar
David Dyer                                                                                                          Ernst & Young
DAI                            SCP Martial Akakpo            PricewaterhouseCoopers
                                                                                         Kmar Chaïbi
                               Theophile Komla Nyaku         Colin Laird                 Banque Centrale de         Emre Akarkarasu
Jofino Ronuel Fernandes Reci                                                                                        PricewaterhouseCoopers
Credit Registry                Autorite de                   Colin Laird Associates      Tunisie
Information System BPA         Reglemengtation du                                                                   Cansu Akgün
                               Secteur de L’Electricite      Marcia Leonard              Faouzi Cheikh
                                                             The Fast Freight Group      Banque Centrale de         SDEO Attorneys at Law
Renato Guerra de Almeida
                               Olivier Pedanou                                           Tunisie                    Sami Aksoy
Miranda Correia                                              Keomi Lourenco
Amendoeira & Associados        Cabinet Lucreatif                                                                    Tiryakioglu & Partners
                                                             M. Hamel-Smith & Co.,       Abdelmalek Dahmani
Timor-Leste Dili               Hauvy Séka Mathieu            member of Lex Mundi         Dahmani Transit            Seza Ceren Aktaş
Eusebio Guterres               FIDAFRICA /                                               International              PricewaterhouseCoopers
                               PricewaterhouseCoopers        Wendell Mayers
UNIDO Business                                               Trinidad & Tobago           Mohamed Derbel
Regulatory consultant                                                                                               Kenan Alpdündar
                               Galolo Soedjede               Electricity Commission      BDO Tunisie                Central Bank of the
Alzira Lay                     Cabinet Ledoux Seina                                                                 Republic of Turkey
                                                             Marjorie Nunez              Mohamed Lotfi El Ajeri
SDV Logistics Ltd.             Dominique Taty                LEX Caribbean               Avocat a la Cour et        Mustafa Alper
Aderito LCA de Araujo          FIDAFRICA /                                               mediateur agree par le     YASED - International
                               PricewaterhouseCoopers        Gregory Pantin              B.B.MC
Archtimor Engineering                                        Hamel-Smith & Co.                                      Investors Association
Consultant                     Inès Mazalo Tekpa                                         Yassine El Hafi
                                                             John Phillip                                           Arda Alposkay
Rafael Ribeiro                 Cabinet Lucreatif                                         Adly Bellagha &            Devres Law office
                                                             Government Electrical       Associates
SDV Logistics Ltd.             Emmanuel Yehouessi            Inspectorate                                           Melsa Ararat
Tjia Soh Siang                 BCEAO                                                     Abderrahmen Fendri
                                                             Fanta Punch                                            Corporate Governance
Tjia & Tchai Associates                                                                  PricewaterhouseCoopers     Forum of Turkey, Sabanci
                               Edem Amétéfé Zotchi           M. Hamel-Smith & Co.,
                               SCP Martial Akakpo            member of Lex Mundi         Yessine Ferah              University
TO G O                                                                                   F & A Law Firm             Ozgur Asik
                                                             Kelvin Ramsook
                               TON G A                                                   Amel Ferchichi             INLAWCO Law Firm
Diaby Aboubakar                                              Trinidad & Tobago
BCEAO                          Inoke Afu                     Electricity Commission      Gide Loyrette Nouel,       Melis Atasagun
                               Dateline Transam Shipping                                 member of Lex Mundi        Pekin & Bayar Law Firm
Jean-Marie Adenka                                            Myrna Robinson-Walters
Cabinet Adenka                 Christopher Andrew Hartwell   M. Hamel-Smith & Co.,       Noureddine Ferchiou        Ugur Ates
                               IFC Tonga                     member of Lex Mundi         Ferchiou & Associés        Serap Zuvin Law Offices
Kokou Gadémon Agbessi
Cabinet Lucratif               Ashleigh Matheson             Stephen A. Singh            Slim Gargouri              Erdem Atilla
                               Westpac Bank of Tonga         Johnson, Camacho & Singh    CPA                        Pekin & Pekin
Kafoui Agboyibor
Cabinet Me Yawovi              Tapu Panuve                   Jonathan Walker             Anis Jabnoun               Derya Baksı Pekyalçın
Agboyibor                      Electricity Commission        M. Hamel-Smith & Co.,       Gide Loyrette Nouel,       Tarlan & Pekyalçın Law
                                                             member of Lex Mundi         member of Lex Mundi        Office
Martial Akakpo                 Sipiloni Raas
SCP Martial Akakpo                                           Allyson West                Badis Jedidi               Gokce Balcioglu
                               Jaimi Associates -
                               Architects                    PricewaterhouseCoopers      Gide Loyrette Nouel,       Özel & Özel Attorneys
Adzewoda Ametsiagbe                                                                      member of Lex Mundi
Direction Générale de                                        Grantley Wiltshire                                     At Law
                               Dana Stephenson
l’Urbanisme et de l’Habitat                                  M. Hamel-Smith & Co.,       Sami Kallel                Tuba Baltacı
                               Law Office
                                                             member of Lex Mundi         Kallel & Associates        ADMD Law Firm
Coffi Alexis Aquereburu        Fine Tohi
                                                                                         Amina Larbi
Aquereburu and Partners        Dateline Transam Shipping     T U N I SIA                                            Hatice Bas
Cabinet d’Avocats                                                                        Gide Loyrette Nouel,       INLAWCO Law Firm
                               Jone Vuli                     Abdelmonêm Achour           member of Lex Mundi
Cecile Assogbavi               Westpac Bank of Tonga                                                                Binnaz Basaran
Etude Notariale                                              Cabinet Achour              Mabrouk Maalaoui
Sylvanus Dodzi Awutey          T R I N I DA D A N D          Mohamed Moncef Barouni                                 Intellectual Property
Cabinet Lucratif               TOBAG O                       ACR                         Dina Magroun               Arzu Basmaci
                                                             Adly Bellagha               Avocat a la Cour et        Mehmet Gün & Partners
Romain Dansou                  Israiell Ali                                              mediateur agree par le
Agence EPAUC nouvelle                                        Adly Bellagha &
                               Trinidad & Tobago             Associates                  B.B.MC                     Ayça Bayburan
Foli Doe-Bruce                 Electricity Commission                                                               ADMD Law Firm
                                                             Hend Ben Achour             Mohamed Ali Masmoudi
A.U.D.E.P. International       Nigel Bobb                                                PricewaterhouseCoopers     Pelin Baysal
                                                             Adly Bellagha &
Compagnie Energie              Trinidad & Tobago             Associates                  Legal Services             Mehmet Gün & Partners
Electrique du Togo (la         Electricity Commission
                                                             Olfa Ben Aicha-Saidi        Sarah Mebazaa              Yildirim Bozbiyik
CEET)                          Stephanie Bonaparte-Primus                                Comete Engineering         Ministry of Finance
Koffi Joseph Dogbevi           S. I. Primus & Sons Ltd.      Legal Services              Radhi Meddeb               Burcu Çakalli
Cabinet Lucratif               Tiffanny Castillo                                         Comete Engineering         KPMG
                                                             Othman Ben Arfa
Akouvi Thèrese Donu            M. Hamel-Smith & Co.,         Société Tunisienne de
                               member of Lex Mundi                                       Faouzi Mili                Erdal Calikoglu
SCP Martial Akakpo                                           l’Elecricité et du Gaz      Mili and Associates        Ernst & Young
                               Colvin Chen                   (STEG)
Messan Raphael Ekoue                                                                     Ben Afia Mohamed Salah     Esin Çamlıbel
Hagbonon                       Gillespiie & Steel Ltd.       Ismail Ben Farhat           Orga Audit, member         Turunç Law Office
Centre d’etudes                Terry Curtis                  Adly Bellagha &             of Russell Bedford
d’architecture et              TransUnion                    Associates                  International              Mustafa Çamlica
d’urbanisme                                                                                                         Ernst & Young
                               Stacy Lee Daniell             Wassim Ben Mahmoud          Mohamed Taieb Mrabet
Sonhaye Gbati                  M. Hamel-Smith & Co.,         Architect                   Banque Centrale de         Maria Lianides Çelebi
Fondation Heinrich Klose       member of Lex Mundi                                       Tunisie                    Bener Law Office, member
                                                                                                                    of Ius Laboris
                                                                                                                    ACKNOWLEDGMENTS         251
M. Fadlullah Cerrahoğlu       Gül Incesulu                Dursun Ozcan                Elif Tezcan Bayirli           Oscar Kambona
Cerrahoğlu Law Firm           Çakmak Avukatlik Bürosu     Ernst & Young               Bayirlı & Muratoğlu Law       Kampala Associated
                                                                                      Firm                          Advocates
Fikret Çetinkaya              Şebnem Işık                 Selin Ozdamar
KPMG                          Mehmet Gün & Partners       Özel & Özel Attorneys       Bilgin Tiryakioglu            Francis Kamulegeya
                                                          At Law                      Tiryakioglu & Partners        PricewaterhouseCoopers
Orçun Çetinkaya               Özlem Kizil
Mehmet Gün & Partners         Çakmak Avukatlik Bürosu     Caner Özen                  Güzel Toker                   Didymus Byenkya Kato
                                                          Özel & Özel Attorneys       PricewaterhouseCoopers        Ataco Freight Services
Dilek Çolakel                 Melis Saliha Kiziltay       At Law                                                    Ltd.
PricewaterhouseCoopers        ADMD Law Firm                                           Berna Toksoy
                                                          Mert Özerden                Turkish Industrialists’ and   Peter Kauma
Niyazi Çömez                  Ozgur Kahraman              ADMD Law Firm               Businessmen’s Association     Kiwanuka & Karugire
Deloitte                      Ernst & Young                                           (TUSIAD)                      Advocates
                                                          Saziye Saadet Ozfirat
Yavuz Dayıoğlu                Ibrahim Kara                SDEO Attorneys at Law       Noyan Turunç                  Andrew Kibaya
PricewaterhouseCoopers        Kredit Kayit Bureau                                     Turunç Law Office             Shonubi, Musoke & Co.
                                                          Ekin Kavukçuoğlu Özgülsen                                 Advocates
Maria de la Colina            Ali Ozan Karaduman          Deloitte                    Ibrahim Tutar
PricewaterhouseCoopers        Mehmet Gün & Partners                                   Penetra Consulting and        Muzamiru Kibeedi
Legal Services                                            Pinar Ozhan                 Auditing                      Kibeedi & Co.
                              Aslan Kaya                  Tiryakioglu & Partners
Rüçhan Derici                 DMF System International                                Ebru Tuygun                   Paul Kibuuka
3e Danışmanlık Ltd. Şti.      Independent Auditing,       Tuba Özsezen                Deloitte                      Kibuuka Consulting Group
                              Consulting & Certified      YASED - International
Kazim Derman                  Public Accounting Co.,      Investors Association       N.Kerem Üler                  Robert Kiggundu
Kredit Kayit Bureau           member of Russell Bedford                               Özel & Özel Attorneys         Arch Forum Ltd.
                              International               Neva Ozturk                 At Law
Emine Devres                                              Ankara University                                         Geoffrey Kiryabwire
Devres Law office             Gözde Kayacik                                           Hilal Ünal                    Commercial Division, High
                              Pekin & Bayar Law Firm      Yasemin Pamuk               Gokser Machine Ltd.           Court of Uganda
Ebru Dicle                                                Acacia International
Turkish Industrialists’ and   Betül Kencebay              Lawyers                     Yegan Üreyen                  Kiryowa Kiwanuka
Businessmen’s Association     YASED - International                                   Mehmet Gün & Partners         Kiwanuka & Karugire
(TUSIAD)                      Investors Association       Serkan Pamukkale                                          Advocates
                                                          Birsel Law Offices          Serdar Unver
Başak Diclehan                Burak Kepkep                                            Acacia International          Robert Komakec
KPMG                          Akdogan Uslas Attorneys     Ahmed Pekin                 Lawyers                       Arch Forum Ltd.
                              at Law                      Pekin & Pekin
Murat Volkan Dülger                                                                   Hülya Yılmaz                  Kitugwanidde Krespo
Dülger Law Firm               Çiğdem Koğar                Ferhat Pekin                Deloitte                      Marma Technical Services
                              Central Bank of the         Pekin & Bayar Law Firm
Çisil Durgun                                                                          H.Barış Yalçın                James Kyazze
Cerrahoğlu Law Firm           Republic of Turkey          Suzet Rodikli               PricewaterhouseCoopers        Shonubi, Musoke & Co.
                              Tuncay Köroglu              PricewaterhouseCoopers                                    Advocates
Cemal Dursun                                                                          Selcen Yalçın
SDEO Attorneys at Law         Cerrahoğlu Law Firm         Çağıl Şahin Biber           Mehmet Gün & Partners         Timothy Kyepa
                              Nergis Kundakçioğlu         PricewaterhouseCoopers                                    Shonubi, Musoke & Co.
Murat Emirhanoğlu                                                                     Ayşegül Yalçınmani Merler
KPMG                          Cerrahoğlu Law Firm         Batuhan Şahmay                                            Advocates
                                                                                      Cerrahoğlu Law Firm
                              Zeki Kurtçu                 Bener Law Office, member                                  Hakim Lugemwa
Sedat Eratalar                                            of Ius Laboris              Begüm Yavuzdoğan
Deloitte                      Deloitte                                                                              Uganda Entrepreneurs
                                                                                      Mehmet Gün & Partners         Business Foundation
                              Orhan Yavuz Mavioğlu        Bilge Saltan
Gökben Erdem Dirican                                      Dülger Law Firm             Beril Yayla
                              ADMD Law Firm                                                                         Joseph Luswata
Pekin & Pekin                                                                         Mehmet Gün & Partners
                                                          Hasan Sariçiçek                                           Sebalu & Lule Advocates
Sadik Ferik                   Didem Meray                                                                           and Legal Consultants
                              Serap Zuvin Law Offices     KPMG                        Hande Yemisci
Ernst & Young                                                                         law                           Robinah Lutaaya
                              Banu Mert                   Sinan Sariaslan
Umurcan Gago                                              DMF System International    Aylin Yontar                  PricewaterhouseCoopers
PricewaterhouseCoopers        Cerrahoğlu Law Firm
                                                          Independent Auditing,       Cerrahoğlu Law Firm           Michael Malan
Zeynephan Gemicioğlu          Sila Muratoğlu              Consulting & Certified                                    Compuscan CRB Ltd.
                              Bayirli & Muratoğlu Law     Public Accounting Co.,      Filiz Yüksel
Cerraholu Law Firm                                                                    Cerrahoğlu Law Firm           Cornelius Mukiibi
                              Firm                        member of Russell Bedford
Arman Gezer                                               International               Murat Yülek                   C.Mukiibi.Sentamu & Co.
                              Diğdem Muslu                                                                          Advocates
Deloitte                                                  Duygu Şeftalici             PGlobal Global Advisory
                              Başaran Nas YMM A.S.
Caglar Gezer                                              Cerrahoğlu Law Firm         and Training Services Ltd.    Andrew Munanura Kamuteera
                              Lerzan Nalbantoğlu                                                                    Sebalu & Lule Advocates
PricewaterhouseCoopers                                    Ömer Kayhan Seyhun          Serap Zuvin
                              Turunç Law Office                                                                     and Legal Consultants
Osman Nuri Gönenç                                         Central Bank of the         Serap Zuvin Law Offices
                              Adnan Nas                   Republic of Turkey                                        Peters Musoke
Central Bank of the
Republic of Turkey            PricewaterhouseCoopers                                  U G A N DA                    Shonubi, Musoke & Co.
                                                          Burcu Sezgin                                              Advocates
Sait Gözüm                    Şebnem Önder                INLAWCO Law Firm            Bernard Baingana
Deloitte                      Çakmak Avukatlık Bürosu                                 PricewaterhouseCoopers        Rachel Mwanje Musoke
                                                          Defne Zeynep Sirakaya                                     MMAKS Advocates
Sezin Güner                   Mert Oner                   Cerrahoğlu Law Firm         Michael Balimukuubo
Pekin & Pekin                 KPMG                                                    MMAKS Advocates               Noah Mwesigwa
                                                          M. Ufuk Söğütlüoğlu                                       Shonubi, Musoke & Co.
A. Feridun Güngör             Hakan Orhan                 Deloitte                    Bernard Bamwine
                              Ernst & Young                                                                         Advocates
Ernst & Young                                             Esin Taboglu                Kwesigabo, Bamwine &
                              Çağlayan Orhaner Dündar                                 Walubiri Advocates            Diana Ninsiima
Ahmet Güran                                               Corporate Governance                                      MMAKS Advocates
Turunç Law Office             Orhaner Law Office          Forum of Turkey, Sabanci    Nicholas Ecimu
                              Zeynephan Oğuz              University                  Sebalu & Lule Advocates       Eddie Nsamba-Gayiya
Ayşegül Gürsoy                                                                        and Legal Consultants         Consultant Surveyors and
Cerrahoğlu Law Firm           Cerrahoğlu Law Firm         Aylin Tarlan Tüzemen                                      Planners
                              Özlem Ouzlar                Tarlan & Pekyalçin Law      Matovu Emmy
Riza Gumbusoglu                                           Office                      Marma Technical Services      Julius Ojok
Mehmet Gün & Partners         Turunç Law Office
                                                                                                                    Sebalu & Lule Advocates
                              Fatih Özşahin               Baris Teksoy                Sarfaraz Jiwani               and Legal Consultants
Salih Zeki Hakli                                          Tiryakioglu & Partners      Seyani Bros. & Co.
TOBB                          Deloitte                                                                              Godwin Othieno
                              Ayse Ozcan                  Muge Temel                  Charles Kalu Kalumiya         Kampala City Council
Aydin Bugra Ilter                                         Özel & Özel Attorneys       Kampala Associated
Tanriover Attorneys at        Acacia International                                                                  Alex Rezida
                              Lawyers                     At Law                      Advocates
Law                                                                                                                 Nangwala, Rezida & Co.
252     DOING BUSINESS 2011

Harriet Wandira Rumanyika     Michael Kharenko            Oleg Shevchuk               Hiten Bhatia                  Vijendra Vikram Singh Paul
SDV Transami (U) Ltd.         Sayenko Kharenko            Proxen & Partners           Silver Line Shipping &        Talal Abu-Ghazaleh Legal
                                                                                      Clearing                      (TAG-Legal)
Ruth Sebatindira              Oleksii Kharitonov          Hanna Shtepa
Ligomarc Advocates            LF - INYURPOLIS Law Firm    Baker & McKenzie            Jennifer Bibbings             V. Prakash
                                                                                      Trowers & Hamlins             Al Tajir Glass Industries
Monica Kisubi Senjako         Natalya Kim                 Anzhelika Shtukaturova
SDV Transami (U) Ltd.         Chadbourne & Parke LLP      Salans Ukraine Kiev         Mazen Boustany                Yusuf Rafiudeen
                                                                                      Habib Al Mulla & Co.          Dubai Electricity and
Alan Shonubi                  Andriy Kirmach              Roman Shulyar                                             Water Authority
Shonubi, Musoke & Co.         Chadbourne & Parke LLP      Chadbourne & Parke LLP      R Chandran
Advocates                                                                             Sea Bridge Shipping Co. LLC   Dorai Raj
                              Arno Klijbroek              Markian B. Silecky                                        Goldline Worldwide Inc.
Manish Siyani                 AJK Trade & Investment      Salans Ukraine Kiev         Lisa Dale
Seyani Brothers & Co. (U)     Consultancy                                             Al Tamimi & Company           Dean Rolfe
Ltd.                                                      Anna Sisetska               Advocates & Legal             PricewaterhouseCoopers
                              Sergei Konnov               Vasil Kisil & Partners      Consultants
Isaac Walukagga               Konnov & Sozanovsky                                                                   Shoeb Saher
MMAKS Advocates                                           Svitlana Teush              Indira Deepa                  Habib Al Mulla & Co.
                              Maxim Kopeychykov           Arzinger & Partners         PricewaterhouseCoopers
Godfrey Zziwa                 Ilyashev & Partners         International Law Firm                                    Khalid Mohamed Saleh
Muwanguzi, Zziwa & Musisi                                                             Mohammad A. El-Ghul           Dubai Municipality
Advocates                     Evgeniy Kornievskiy         Nataliya Tkachenko          Habib Al Mulla & Co.
                              Konnov & Sozanovsky         DLA Piper Ukraine LLC                                     Mohammed Ahmed Saleh
                                                                                      Gorashi Elsheikh              Dubai Municipality
UKRAINE                       Ivan Korotkov               Zakhar Tropin               Dubai Municipality
                              KPMG                        Proxen & Partners                                         Herbert Schroder
Oleg Y. Alyoshin                                                                      Anthea Fernandes              Emcredit
Vasil Kisil & Partners        Tatyana Kuzmenko            Oleksandr Vygovskyy         Shalakany Law Office,
                              Astapov Lawyers             Asters                      member of Lex Mundi           M. Vivekanand Shetty
Andrey Astapov                International Law Group                                                               Eros Group
Astapov Lawyers                                           Zeeshan Wani                Laëtitia Fernandes
International Law Group       Tatiana Lizogub             Globalink Transportation    Helene Mathieu Legal          Surendar Singh
                              Panalpina World             & Logistics Worldwide LLP   Consultants                   IAL Logistics Emirates LLC
Roman Badalis                 Transport Ukraine Kiev
BNT & partners                                            Olexiy Yanov                Laetitia Fernandez            Arvind Sinha
                              Borys Lobovyk               Law Firm IP & C. Consult,   Helene Mathieu Legal          Business Advisors Group
Ron J. Barden                 Konnov & Sozanovsky         LLC
PricewaterhouseCoopers                                                                Consultants                   Sreekumar Sivasankaran
                              Yulia Logunova              Yulia Yashenkova            Rohit Ghai                    Globelink West Star
Olena Basanska                DLA Piper Ukraine LLC       Astapov Lawyers                                           Shipping L.L.C.
CMS Cameron McKenna                                                                   Al Jabha Group
                                                          International Law Group
Ukraine                       Olga Mikheieva                                          Mona Hammadi                  Douglas Smith
                              CMS Cameron McKenna         Tatiana Zamorska            Baker Botts LLP               Habib Al Mulla & Co.
Anastasiya Bolkhovitinova     Ukraine                     KPMG
DLA Piper Ukraine LLC                                                                 Samer Hamzeh                  Rachel Storr
                              Arsenyy Milyutin            Marina V. Zarina            Trowers & Hamlins             Gates Engineering &
Timur Bondaryev               Magisters                   Private Notary                                            Services
Arzinger & Partners                                                                   Omar Hegazy
International Law Firm        Vladyslava V. Motrenko      Anton Zinchuk               Shalakany Law Office,         Mohammed Thani
                              Vasil Kisil & Partners      LF - INYURPOLIS Law Firm    member of Lex Mundi           Dubai Land Department
Alexander Borisov
Grant Thornton Ukraine        Svitlana Musienko                                                                     Raju V. Varghese
                                                          UNITED ARAB                 Sydene Helwick
Kiev                          DLA Piper Ukraine LLC                                                                 Al Yousuf L.L.C
                                                          E M I R AT E S              Al Tamimi & Company
Maksym Borodchuk              Adam Mycyk                                              Advocates & Legal             Robyn Waller
Chadbourne & Parke LLP        CMS Cameron McKenna         Karim Abaza                 Consultants                   Trowers & Hamlins
                              Ukraine                     Shalakany Law Office,       Ashiq Hussain
Olena Brodovska                                           member of Lex Mundi                                       Gary Watts
CMS Cameron McKenna           Iryna Mykolayenko                                       Dubai Trade                   Al Tamimi & Company
Ukraine                       IBCH                        Moutaz Abddullat            Zaid Kamhawi                  Advocates & Legal
                                                          Talal Abu-Ghazaleh Legal    Emcredit                      Consultants
Anna Bukvych                  Yuliya Nogovitsyna          (TAG-Legal)
Baker & McKenzie              KPMG                                                    Salim Ahmed Khan              Rania Yousseph
                                                          Yakub Ahmed                                               Habib Al Mulla & Co.
Maryna Bychkova               Oleksandr Padalka                                       Dubai Trade
                                                          Orchid Paper Trading
DLA Piper Ukraine LLC         Asters                                                  Shahid M. Khan                Natasha Zahid
                                                          Obaid Saif Atiq Al Falasi                                 Baker Botts LLP
Serhiy Chorny                 Magdalena Patrzyk                                       Busit Al Roken &
                                                          Dubai Electricity and       Associates
Baker & McKenzie              PricewaterhouseCoopers      Water Authority                                           U N I T E D K I NG D OM
Aleksandr Deputat             Iryna Pidlisna                                          Vipul Kothari
                                                          Alya Hussain Al Hammadi
Elit Group                    Salans Ukraine Kiev                                     Kothari Auditors &            Allen & Overy LLP
                                                          Dubai Trade                 Accountants
Anna Deshko                   Sava Poliakov                                                                         Varsha Aithala
                                                          Essam Al Tamimi             B.S. Krishna Moorthy
Damco                         Grischenko & Partners                                                                 Simmons & Simmons
                                                          Al Tamimi & Company         Landmark group
Maxim Dikiy                   Vitaliy Pravdyuk            Advocates & Legal                                         Tim Andrews
                                                          Consultants                 Ravi Kumar                    Stephenson Harwood
HLB Ukraine                   Konnov & Sozanovsky
                                                          Mahmood Albastaki           Dubai Trade
Tetyana Dovgan                Maria Prysyazhnyuk                                                                    Kwame Asamoah
                                                          Dubai Trade                 Senthil Kumar                 Macintyre Hudson LLP
Chadbourne & Parke LLP        PricewaterhouseCoopers
                                                          Saeed Al-Hamiz              GLG Shipping
Michael Eritspokhov           Dmitry Pyatachenko                                                                    Jon Atkey
                                                          Central Bank of the UAE     Charles S. Laubach            Her Majesty’s Land
Panalpina World               IFC
Transport Ukraine Kiev                                    Wicki Andersen              Afridi & Angell, member of    Registry
                              Yuliana Revyuk                                          Lex Mundi
Anna Gebeleva                                             Baker Botts LLP                                           Graham Bartlett
                              KPMG                                                    Gagan Malhotra
LF - INYURPOLIS Law Firm                                  Wicki Andersen                                            SITPRO Ltd.
                              Oleksandr Rudenko                                       Dubai Trade
Sergiy Gryshko                                            Baker Botts LLP                                           Nick Benwell
                              Astapov Lawyers                                         Helene Mathieu
CMS Cameron McKenna           International Law Group     T Sureh Babu                                              Simmons & Simmons
Ukraine                                                                               Helene Mathieu Legal
                              Vladimir Sayenko            Landmark group              Consultants                   Jim Bligh
Ivanna Honina                 Sayenko Kharenko            Piyush Bhandari                                           CBI - The Confederation of
                                                                                      Ravi Nandi                    British Industry
Grischenko & Partners                                     Proteam Consulting
                              Olga Serbul                                             BASF Chemicals
Vitaliy Kazakov                                           Private Limited                                           Georgie Blyth
                              Law Firm IP & C. Consult,                               Yasser Omar
Grant Thornton Ukraine        LLC                         Prakash Bhanushali                                        PricewaterhouseCoopers
Kiev                                                                                  Shalakany Law Office,         Legal Services
                              Mykhailo Shchitka           Alsahm Al Saree Transport   member of Lex Mundi
                                                          & Clearing
                              Vasil Kisil & Partners
                                                                                                                     ACKNOWLEDGMENTS          253
Katy Byatt                   Charles Mayo                 James Denn                    Stephen Raslavich            Federico Florin
Weil, Gotshal & Manges       Simmons & Simmons            New York State Public         United States Bankruptcy     Guyer & Regules, member
LLP                                                       Service Commission            Court                        of Lex Mundi
                             Hannah Morley
Joy Chen                     Simmons & Simmons            Joshua L. Ditelberg           Rolando Rocha                Federico Formento
Simmons & Simmons                                         Seyfarth Shaw LLP             Global Link Network          Fischer & Schickendantz
                             Roya Motalleb-Zadeh
Stephanie Chiu               Cleary Gottlieb Steen &      Lindsay Dunn                  Sandra Rocks                 Sergio Franco
Simmons & Simmons            Hamilton LLP                 Cleary Gottlieb Steen &       Cleary Gottlieb Steen &      PricewaterhouseCoopers
                                                          Hamilton LLP                  Hamilton LLP
Mark Corby                   Alison Murrin                                                                           Diego Galante
Jabil Global Services        Ashurst                      Patrick Fuller Fuller, Esq.   Barbara Roth                 Galante & Martins
                                                          Cleary Gottlieb Steen &       Hogan & Hartson LLP
Vera Dantas Innes            Annemarie Payne              Hamilton LLP                                               Pablo Galmarini
Noronha Advogados            Mayer Brown LLP                                            David Snyder                 Galmarini
                                                          Benjamin E. Gehrt             Snyder & Snyder, LLP
Paul de Bernier              David Pickstone              Seyfarth Shaw LLP                                          Enrique Garcia Pini
Mayer Brown LLP              PricewaterhouseCoopers                                     Frederick Turner             Administración Nacional
                             Legal Services               Boris Grosman                 Snyder & Snyder, LLP         de Usinas y Transmisión
Ben Digby                                                 L & B electrical                                           Eléctrica (UTE)
CBI - The Confederation of   Steve Pocock                 international                 David Wilson
British Industry             Crown Agents                                               Holme Robert & Owen          Andres Hessdorfer Rozen
                                                          Sonya H.S. Lee                                             Olivera & Delpiazzo
Darryl Evans                 Alex Rogan                   Cleary Gottlieb Steen &       Clemens Ziegler
PricewaterhouseCoopers       Skadden, Arps, Slate,        Hamilton LLP                  Cleary Gottlieb Steen &      Ariel Imken
Legal Services               Meagher & Flom LLP                                         Hamilton LLP                 Superintendencia
                                                          Adam Heintz                                                de Instituciones de
Nick Francis                 Andrew Shutter               Morrison and Foerster         U RU G UAY                   Intermediación Financiera
PricewaterhouseCoopers       Cleary Gottlieb Steen &                                                                 - Banco Central del
                             Hamilton LLP                 Steven Horowitz               Juan Achugar                 Uruguay
Paul Gilbert                                              Cleary Gottlieb Steen &
                             Caroline Stakim                                            Banco Central del            Alfredo Inciarte Blanco
Ursula Goniszewska                                        Hamilton LLP                  Uruguay
                             Shepherd & Wedderburn                                                                   Estudio Pérez del Castillo,
Simmons & Simmons                                         James Hough
                             Sharmin Takin                                              Martin S. Acosta             Inciarte, Gari Abogados
Helen Hall                                                Morrison and Foerster         Galante & Martins
                             Cleary Gottlieb Steen &                                                                 Cecilia Larrosa
DLA Piper UK LLP             Hamilton LLP                 Neil Jacobs                   Eduardo Ameglio              Guyer & Regules, member
Jonathan Harries                                          NI Jacobs & Associates        Guyer & Regules, member      of Lex Mundi
                             Lance Terry
PricewaterhouseCoopers       Glanvilles Solicitors        Charles L. Kerr               of Lex Mundi
Legal Services                                                                                                       Ricardo Mezzera
                                                          Morrison and Foerster         Fernando Bado                Estudio Dr. Mezzera
                             Paul Timmins
Katie Harrison                                            Joshua Kochath                Estudio Dr. Mezzera
                             Approved Inspector                                                                      Matilde Milicevic Santana
Simmons & Simmons            Services Limited             Forwarding Unlimited Inc.     Alicia Barral                Equifax - Clearing de
Lynn Hiestand                Mark Waddington              Arthur Kohn                   PricewaterhouseCoopers       Informes
Skadden, Arps, Slate,        Crown Agents                 Cleary Gottlieb Steen &
Meagher & Flom LLP                                                                      Carlos Brandes               Alejandro Miller Artola
                                                          Hamilton LLP                  Guyer & Regules, member      Guyer & Regules, member
                             Nicola Walker
Neville Howlett                                           Walter Krauklis               of Lex Mundi                 of Lex Mundi
                             CBI - The Confederation of
PricewaterhouseCoopers       British Industry             Jarvis International          Virginia Brause              Pablo Moyal
Stephen Hubner                                            Freight, Inc                  Jiménez de Aréchaga, Viana   Stavros Moyal y Asociados,
                             Carmel Weitzmann
Shepherd & Wedderburn        PricewaterhouseCoopers       Michael Lazerwitz, Esq.       & Brause                     member of Russell Bedford
                             Legal Services               Cleary Gottlieb Steen &                                    International
Simon Jay                                                                               Luz Calvo de Gross
Cleary Gottlieb Steen &                                   Hamilton LLP                  Calvo-Lopardo-Prats &        Alfredo H. Navarro
                             Geoffrey Wilkinson
Hamilton LLP                 MLM Building Control         Jay Lee                       Asociodos                    Navarro Abogados
Emily Jee                                                 Cleary Gottlieb Steen &       Martín Colombo               Juan Martín Olivera
                             Sally Willcock               Hamilton LLP
DLA Piper UK LLP             Weil, Gotshal & Manges                                     Ferrere Internacional        Olivera & Delpiazzo
Magnus Jones                 LLP                          Bradford L. Livingston        Nicolas Constantinidi        María Concepción Olivera
Cleary Gottlieb Steen &                                   Seyfarth Shaw LLP             Jiménez de Aréchaga, Viana   Olivera & Delpiazzo
                             Andrew Wilson
Hamilton LLP                 Andrew Wilson & Co           Tom McNamara                  & Brause                     Ricardo Olivera-García
Esther Kelly                                              Davis Graham & Stubbs LLP     Leonardo Couto               Olivera & Delpiazzo
                             Dermot Winters
Cleary Gottlieb Steen &      Freeth Cartwright LLP        Howard Miller                 Jose Maria Facal & Co.
Hamilton LLP                                                                                                         María Cecilia Orlando
                                                          Girardi Keese                 Jorge De Vita                Guyer & Regules, member
Gillian Key-Vice             U N I T E D S TAT E S        Randy Moes                    Jorge de Vita Studio         of Lex Mundi
Experian Ltd.                                             Office of Secretary State
                             Stephen Anderson                                           Javier Dominguez             Juan Orticochea
Shahriar Khan                PricewaterhouseCoopers       of Texas                      Guyer & Regules, member      Guyer & Regules, member
Crown Agents                                              Robert Morris                 of Lex Mundi                 of Lex Mundi
                             Pamy Arora
Susan Knowles                Cornell Group, Inc           PricewaterhouseCoopers        María Durán                  Ismael Pignatta Sánchez
Her Majesty’s Land                                        Kelly J. Murray               Hughes & Hughes              Guyer & Regules, member
Registry                     Luke A. Barefoot                                                                        of Lex Mundi
                             Cleary Gottlieb Steen &      PricewaterhouseCoopers        Noelia Eiras
Jessica LLoyd                Hamilton LLP                 David Newberg                 Hughes & Hughes              María José Poey
PricewaterhouseCoopers                                    Collier, Halpern, Newberg,                                 Guyer & Regules, member
                             Eli Best                                                   Gabriel Ejgenberg            of Lex Mundi
Mushtak Macci                Cleary Gottlieb Steen &      Nolletti, & Bock              Estudio Bergstein
Lubbock Fine, member         Hamilton LLP                 Samuel Nolen                                               Nathalie Polak
of Russell Bedford                                                                      Agustín Etcheverry Reyes     Guyer & Regules, member
                             Courtney Brown               Richards, Layton & Finger,    Estudio Blanco &
International                                             P.A., member of Lex Mundi                                  of Lex Mundi
                             Cleary Gottlieb Steen &                                    Etcheverry
James Macdonald              Hamilton LLP                 Sean O’Neal                                                Carlos Rodríguez Capurro
Noronha Advogados                                                                       Agustina Fernández           Estudio Blanco &
                             Victor Chiu                  Cleary Gottlieb Steen &       Giambruno
                                                          Hamilton LLP                                               Etcheverry
Christopher Mallon           Cleary Gottlieb Steen &                                    Fernandez Secco &
Skadden, Arps, Slate,        Hamilton LLP                 Jeffrey Penn                  Asociados                    Fabian Roizen
Meagher & Flom LLP                                        Cleary Gottlieb Steen &                                    Guyer & Regules, member
                             Richard Conza, Esq.                                        Javier Fernández Zerbino     of Lex Mundi
Andrew Maple                 Cleary Gottlieb Steen &      Hamilton LLP                  Bado, Kuster, Zerbino &
Approved Inspector           Hamilton LLP                 Igor Putilov                  Rachetti                     Lucia Salaverry
Services Limited                                          Link Lines Logistics Inc                                   Fernandez Secco &
                             Margaret Cowan                                             Juan Federico Fischer        Asociados
Barry Marshall               Cleary Gottlieb Steen &                                    Fischer & Schickendantz
PricewaterhouseCoopers       Hamilton LLP
254     DOING BUSINESS 2011

Eliana Sartori                Mouzaffar Salomov           Arturo De Sola Lander        V I E T NA M                Ronald Parks
PricewaterhouseCoopers        Banklararo Kredit Byurosi   De Sola Pate & Brown,                                    Grant Thornton Vietnam
                                                          Abogados - Consultores       Minh Hong Bui
Enrique Schickendantz         Valeria Samborskaya                                      LDV Lawyers                 Viet D. Phan
Fischer & Schickendantz       National Centre of          Carlos Domínguez Hernández                               Tran H.N. & Associates
                              Geodesy & Cartography       Hoet Pelaez Castillo &       Giles Thomas Cooper
Leonardo Slinger                                          Duque                        Duane Morris LLC            Vu Anh Phan
Guyer & Regules, member       Alexander Samborsky                                                                  Indochine Counsel
of Lex Mundi                  National Centre of          Jose Fereira                 Nguyen Dang Viet
                              Geodesy & Cartography       Rodriguez & Mendoza          Bizconsult Law firm         Mai Phan Thi
Alvaro Tarabal                                                                                                     Duane Morris LLC
Guyer & Regules, member       Nizomiddin Shakhabutdinov   Francisco Gámez Arcaya       My Linh Dao
of Lex Mundi                  Law Firm Leges Advokat      Gámez & Vera Abogados        Baker & McKenzie            Yee Chung Seck
                                                                                                                   Baker & McKenzie
Ana Inés Terra                Sofia Shakhrazieva          Antulio Giménez              François d’Hautefeuille
Estudio Bergstein             Grata Law Firm              Hotel Melià Caracas          Gide Loyrette Nouel         Dinh The Phuc
                                                                                       A.A.R.P.I.                  Electricity Regulatory
Augusto Tricotti              Alisher Shaykhov            Alejandro Giolito                                        Authority of Vietnam
ERT                           Chamber of Commerce and     PricewaterhouseCoopers       Van Dinh Thi Quynh
                              Industry of Uzbekistan                                   PricewaterhouseCoopers      Nguyen Thi Thu Hong
Juan Ignacio Troccoli                                     Diego Gonzalez Crespo                                    Gide Loyrette Nouel
Fischer & Schickendantz       Judge Tadjiev               Casas Rincon Gonzalez        Ngoan Doan                  A.A.R.P.I.
                              Tashkent Commercial         Rubio & Asociados            Grant Thornton Vietnam
Horacio Viana                 Court                                                                                Nguyen Thi Thu Huyen
Jimenez de Aréchaga Viana                                 Carlos Gouveia               Dang The Duc                Gide Loyrette Nouel
& Brause                      Petros Tsakanyan            ARKI Eléctrica CA            Indochine Counsel           A.A.R.P.I.
                              Azizov & Partners
Gerardo Viñoles                                           Vanessa Hernández            David Fitzgerald            Nhung Thieu Hong
Viñoles Arquitect Studio      Laziza Walter               PricewaterhouseCoopers       PricewaterhouseCoopers      PricewaterhouseCoopers
                              Grata Law Firm
Mónica Vitovich                                           Alfredo Hurtado              Albert Franceskinj          Ngo Quang Thuy
Stavros Moyal y Asociados,    Nodir Yuldashev             Hurtado Esteban &            DS Avocats                  NT Trade Law LLC
member of Russell Bedford     Grata Law Firm              Asociados, member
International                                             of Russell Bedford           Giang Ha Thi Phuong         Tan Heng Thye
                              VA N UAT U                  International                PricewaterhouseCoopers      Chen Shan & Partners
U Z B E K I STA N                                         Maigualida Ifill             Franz Hepp De Sevelinges    Antoine Toussaint
                              Christopher Dawson                                       Gide Loyrette Nouel         Gide Loyrette Nouel
Askar K. Abdusagatov          Dawson Builders             PricewaterhouseCoopers
                                                                                       A.A.R.P.I.                  A.A.R.P.I.
OOO “Progress-                                            Ana Lugo
Development”                  Paul de Montgolfier                                      Nguyen Hoang Kim Oanh       V.N. Trinh
                              Cabinet AJC                 Hoet Pelaez Castillo &
                                                          Duque                        Baker & McKenzie            Panalpina World
Ravshan Adilov                                                                                                     Transport Vietnam Ho Chi
Denton Wilde Sapte & Co       David Hudson                                             Le Hong Phong
                                                          Lorena Mingarelli Lozzi                                  Minh City
                              Hudson & Sugden                                          Bizconsult Law firm
Mels Akhmedov                                             De Sola Pate & Brown,
                              Chris Kernot                Abogados - Consultores                                   Nguyen Anh Tuan
BAS                                                                                    Kim Ngoan Huynh             DP Consulting Ltd.
                              Fr8 Logistics Ltd.          Fernando Miranda             Gide Loyrette Nouel
Natalya Apukhtina                                                                      A.A.R.P.I.                  Tuyêt Hanh VM Thi
Denton Wilde Sapte & Co       John Malcolm                PricewaterhouseCoopers
                              Geoffrey Gee & Partners                                                              Chen Shan & Partners
                                                          John R. Pate                 Tuong Long Huynh
Umid Aripdjanov                                                                        Gide Loyrette Nouel         Nguyen Thu Thuy Vo
Grata Law Firm                Jean-Marc Pierre            De Sola Pate & Brown,
                              Department of Lands,        Abogados - Consultores       A.A.R.P.I.                  SDV Logistics Ltd.
Sevil Bekirova                Surveys & Records                                        Anh Tuan Le                 Dzung Vu
                                                          Thomas J. Pate Páez
Globalink Logistics Group                                                              Credit Information Centre   YKVN Lawyers
                              Mark Stafford               De Sola Pate & Brown,
Khalid Farooq                 Barrett & Partners          Abogados - Consultores       - State Bank of Vietnam
                                                                                                                   Andrea Wilson
Globalink Logistics Group                                 Eduardo Porcarelli           Phuc Le Hong                DFDL Mekong Law Group
Irina Gosteva                 VENEZUELA, RB               CONAPRI                      LuatViet - Advocates &
Denton Wilde Sapte & Co                                                                Solicitors                  W E ST BA N K A N D
                              Jorge Acedo-Prato           Juan Carlos Pró-Rísquez
                                                                                       Thuy Le Nguyen Huy          GAZA
Larissa Grigoryevna           Hoet Pelaez Castillo &      Macleod Dixon
Tashkent Commercial           Duque                                                    Indochine Counsel           Hani Sobhi Abd Jildeh
                                                          Melissa Puga Santaella
Court                         Yanet Aguiar                                             Nguyen Phan Manh Long       Jerusalem District
Nodir B. Hakimov              Macleod Dixon                                            Hung & Partners             Electricity Company
                                                          Daniel Rosas                                             (JDECo)
European Elite                Juan Enrique Aigster                                     Ho Phuong Luan
Construction                                              Macleod Dixon                                            Ata Al Biary
                              Hoet Pelaez Castillo &                                   Indochine Counsel
Nail Hassanov                 Duque                       Pedro Saghy                                              Jerusalem District
                                                          Macleod Dixon                Hoang Ha Luu                Electricity Company
Law Firm Leges Advokat        Servio T. Altuve Jr.                                     LDV Lawyers                 (JDECo)
Mouborak Kambarova            Servio T. Altuve R. &       Anatoliy Sattarov
                                                                                       Tien Ngoc Luu               Sharhabeel Al-Zaeem
Denton Wilde Sapte & Co       Asociados                   Laura Silva Aparicio         Vision & Associates         Sharhabeel Al-Zaeem and
Pasha Karim                   Andrea Ignacia Alvarado     Hoet Pelaez Castillo &                                   Associates
                                                          Duque                        Hoang Minh Duc
Globalink Logistics Group     Hoet Pelaez Castillo &
                              Duque                                                    Duane Morris LLC            Haytham L. Al-Zu’bi
                                                          John Tucker                                              Al-Zu’bi Law Office,
Alisher T. Kasimov                                                                     Duy Minh Ngo
                              Ramon Alvins                Hoet Pelaez Castillo &                                   Advocates & Legal
European Elite                                            Duque                        DC Law
Construction                  Macleod Dixon                                                                        Consultants
                              Carlos Bachrich Nagy        Ricardo Useche               Dao Nguyen                  Mohammed Amarneh
Nurali Eshibaevich                                                                     Mayer Brown LLP
Khalmuratov                   De Sola Pate & Brown,       Electrificaciones Guayana                                The Democracy and
                              Abogados - Consultores      CA                           Hai Thao Nguyen             Workers Rights Center
National Institute of
Credit Information of         Edgar Berroteran            Uzbekenergo                  Baker & McKenzie            Moayad Amouri
Central Bank of the           Hoet Pelaez Castillo &                                                               PricewaterhouseCoopers
Republic of Uzbekistan                                    Carlos Velandia Sanchez      Linh Chi Nguyen
                              Duque                       Asociación Venezolana        Baker & McKenzie            Nada Atrash
Olga Kim                      Claudia Bustamante          de Derecho Registral
                                                                                       Minh Tuan Nguyen            Architecture & Design
Grata Law Firm                PricewaterhouseCoopers      “AVEDER”
                                                                                       Quang Minh Nam Law Firm     Ali Faroun
Marina Kondratova             Sergio Casinelli            Anhelisa Villarroel          Ltd.                        Palestinian Monetary
Marikon Audit LLC,            Macleod Dixon               CONAPRI                                                  Authority
member of Russell Bedford                                                              Van Anh Nguyen
International                 Diego Castagnino            Olga Vinogradova             Vietbid Law Firm            Samir Huleileh
                              Hoet Pelaez Castillo &      Globalink Logistics Group                                PADICO
Laziza Rakhimova                                                                       Tram Nguyen - Huyen
                              Duque                                                    Gide Loyrette Nouel
Grata Law Firm
                                                                                      ACKNOWLEDGMENTS   255
Hiba I. Husseini             Sydney Chisenga             Patrick Jonhera
Husseini & Husseini          Corpus Legal                Gutu & Chikowero
Nabil Isifan                                             R.T. Katsande
Netham, DPK Consulting, a    Eddie Musonda Chunga        Zimbabwe Electricity
Division of ARD              Ministry of Land            Transmission &
                                                         Distribution Company
Fadi Kattan                  Arshad A Dudhia
Transjordanian               Musa Dudhia & Company       Peter Lloyd
Engineering Ltd.                                         Gill, Godlonton & Gerrans
                             Robin Durairajah
Mohamed Khader               Chibesakunda & Company      Manuel Lopes
Lausanne Trading             (part of DLA Piper Group)   PricewaterhouseCoopers
                             Grant Henderson             Rita Makarau
Michael F. Orfaly            Chibesakunda & Company      High Court Zimbabwe
PricewaterhouseCoopers       (part of DLA Piper Group)
                                                         Trust Salpisio Manjengwah
Wael Sa’adi                  Mubanga Kangwa              Wintertons Law Firm
PricewaterhouseCoopers       Chibesakunda & Company
                             (part of DLA Piper Group)   Rumbidzai Matambo
Samir Sahhar                                             Dube, Manikai and Hwacha
Office of Samir Sahhar       Liywalii Kanyimba           Legal Practitioners
Maysa Sirhan                                             Lloyd Mhishi
Palestinian Monetary         Chance Kaonga               Dube, Manikai and Hwacha
Authority                    National Council for        Legal Practitioners
                                                         Honour P. Mkushi
Y E M E N , R E P.           Mutale Kasonde              Sawyer & Mkushi
Tariq Abdullah               Chibesakunda & Company
                             (part of DLA Piper Group)   Sternford Moyo
Law Offices of Sheikh                                    Scanlen & Holderness
Tariq Abdullah               Kirstie Krige
                             Chibesakunda&Co             Benjamin Mukandi
Khaled Al Buraihi                                        Freight World (Pvt) Ltd
Khaled Al Buraihi for        Bonaventure Mbewe
Advocacy & Legal Services    Barclays Bank               T. Muringani
Yaser Al-Adimi               Jyoti Mistry
Abdul Gabar A. Al-Adimi      PricewaterhouseCoopers      Canicious Mushavi
for Construction & Trade                                 CNMIG
                             Gerald Mkandawire
Adel Aldhahab                SDV                         Ostern Mutero
Alsanabani & Aldhahab                                    Sawyer & Mkushi
Law Office                   Paul Frobisher Mugambwa
                             PricewaterhouseCoopers      Maxwell Ngorima
Mohamed Taha Hamood                                      BDO Kudenga & Company
Al-Hashimi                   Henry Musonda
Mohamed Taha Hamood          Kiran & Musonda             Vanani Nyangulu
& Co.                        Associates                  V.S. Nyangulu & Associates
Abdulkadir AL-Hebshi         Francis Mwape               Ben Rafemoyo
ALCO - Advocacy and          National Council for        Zesa Holdings Limited
Legal Consultatians Office   Construction                C.M. Ruzengwe
Rashad Khalid Al-Howiadi     Kanti Patel                 HLB Ruzengwe & Company
Central Bank of Yemen        Christopher, Russell Cook   Rex Shana
                             & Co.                       High Court Zimbabwe
Ismail Ahmed Alwazir
Alwazir Consultants,         Solly Patel                 Chris Venturas
Advocates & Legal            Christopher, Russell Cook   Byron Venturas & Partners
Research                     & Co.
Randall Cameron              Aleksandar Perunicic
KPMG                         SDV
Abdulla Farouk Luqman        Mabvuto Sakala
Luqman Legal Advocates &     Corpus Legal
Legal Consultants            Practitioners
Nowar M. Mejanni             Valerie Sesia
KPMG                         Customized Clearing And
                             Forwarding Ltd.
Esam Nadeesh
ALCO - Advocacy and Ligal    Anderson Zikonda
Consultatians Office         High Court Judge
Khaled Mohammed Salem Ali
                             Z I M BA BW E
Luqman Legal Advocates &
Legal Consultants            Richard Beattie
                             The Stone/ Beattie Studio
                             Peter Cawood
Anessie Banda Bobo           PricewaterhouseCoopers
Patents and Companies
Registration Office          Innocent Chagonda
(PACRO)                      Atherstone & Cook
Gyavira Bwalya               Eliab T. Chikwenhere
ZESCO Ltd                    Zesa Holdings Limited
Bonaventure Chibamba         Beloved Dhlakama
Mutale                       Byron Venturas & Partners
Ellis & Co.                  Paul Fraser
Mwelwa Chibesakunda          Lofty & Fraser
Chibesakunda & Company       Obert Chaurura Gutu
(part of DLA Piper Group)    Gutu & Chikowero

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