Doing Business 2020 - With Contributors PDF

Doing
Business
2020
Comparing Business
Regulation in
190 Economies
Doing
Business
2020
Comparing Business
Regulation in
190 Economies
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Studies
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Doing Business reforms

Short summaries of DB2020 business
regulation reforms and lists of reforms
since DB2006
http://www.doingbusiness.org/reforms
iii
Contents
vii Foreword oing Business 2020 is the 17th in a
D
series of annual studies investigating
ix Acknowledgments the regulations that enhance
business activity and those that
1 Overview Tackling burdensome regulation constrain it. Doing Business presents
quantitative indicators on business
17 Chapter 1 About Doing Business regulations and the protection
of property rights that can be
29 Chapter 2 The effects of business regulation compared across 190 economies—
from Afghanistan to Zimbabwe—and
over time.
41 Chapter 3 Removing obstacles to entrepreneurship
egulations affecting 12 areas of
R
57 Chapter 4 Employing workers the life of a business are covered:
starting a business, dealing with
67 Chapter 5 Contracting with the government construction permits, getting
electricity, registering property,
77 Chapter 6 Ease of doing business score and ease of doing business ranking getting credit, protecting minority
investors, paying taxes, trading
across borders, enforcing contracts,
87 Chapter 7 Summaries of Doing Business reforms in 2018/19
resolving insolvency, employing
workers, and contracting with the
129 Chapter 8 References
government. The employing workers
and contracting with the government
137 Appendix Doing Business 2020 contributors
indicator sets are not included in this
year’s ranking on the ease of doing
business.
ata in Doing Business 2020 are
D
current as of May 1, 2019. The
indicators are used to analyze
economic outcomes and identify
what reforms of business regulation
have worked, where and why.
v
Foreword
The Doing Business 2020 study shows that developing economies are catching
up with developed economies in ease of doing business.
Still, the gap remains wide. An entrepreneur in a low-income economy typ-
ically spends around 50 percent of the country’s per-capita income to launch
a company, compared with just 4.2 percent for an entrepreneur in a high-
income economy. It takes nearly six times as long on average to start a business
in the economies ranked in the bottom 50 as in the top 20.
There’s ample room for developing economies to catch up with developed
countries on most of the Doing Business indicators. Performance in the area of legal
rights, for example, remains weakest among low- and middle-income economies.
Doing Business recognizes the important work countries have done to improve
their regulatory environments. Among the 10 economies that advanced the
most, efforts were focused on the areas of starting a business, dealing with con-
struction permits, and trading across borders. In general, economies that score
the highest share several features, including the widespread use of electronic
systems and online platforms to comply with regulatory requirements.
At the same time, the least reformed area was resolving insolvency. Putting in
place reorganization procedures reduces the failure rates of small and medium-size
enterprises and prevents the liquidation of insolvent but viable businesses.
Doing Business is a valuable tool that governments can use to design sound
regulatory policies. By giving policymakers a way to benchmark progress, it
stimulates policy debate, both by exposing potential challenges and by identi-
fying good practices and lessons learned.
It’s important to note that Doing Business isn’t meant to be an investment guide,
but rather a measurement of ease of doing business. Potential investors consider
many other factors, such as the overall quality of an economy’s business environ-
ment and its national competitiveness, macroeconomic stability, development of
the financial system, market size, rule of law, and the quality of the labor force.
Ease of doing business is an important springboard to structural reforms that
encourage broad-based growth. The World Bank Group stands ready to help
countries move forward.
David R. Malpass
President
The World Bank Group
vii
Acknowledgments
Data collection and analysis for Doing Business 2020 were conducted by a
team led by Santiago Croci (Program Manager, Doing Business) under the
general direction of Rita Ramalho (Senior Manager, Global Indicators
Group, Development Economics). Overall guidance for the preparation of
the study was provided by Simeon Djankov (Senior Director, Development
Economics). The project was managed with the support of Adrian Gonzalez,
Charlotte Nan Jiang, Valentina Saltane, and Hulya Ulku. Other team members
included Marwa Abdou, Youmna Al Hourani, Lucia Arnal Rodriguez, Yuriy
Valentinovich Avramov, Ogma Dessirama Bale, Elodie Bataille, Farihane Ben
Yedder, Erica Bosio, Liliya F Bulgakova, Kamal Chakaroun, Édgar Chávez,
Maria-Magdalena Chiquier, Cyriane Marie Coste, Sabrina Fantoni Custodio,
Najah Nina Dannaoui, Theophile de Saint Sernin, Marie Lily Delion, Nadine
DiMonte, Varun Eknath, Viktoriya Ereshchenko, Vanessa Maria Cervello
Ferrando, Dorina Peteva Georgieva, Claudia Gonzalez Cobos, Tom Kairuz
Harb, Becem Hassen, Maho Hatayama, Maksym Iavorskyi, Amina Naomi
Idris, Hervé Kaddoura, New Doe Kaledzi, Klaus Koch-Saldarriaga, Olga
Kuzmina, Sarah Kouhlani Nolla, Iryna Lagodna, Loic Sebastien Lanci,
Anouk Leger, Joseph Lemoine, Tiziana Londero, Silvia Carolina Lopez
Rocha, Courtney Masters, Raman Maroz, Rumbidzai Maweni, Margherita
Mellone, Nuno Filipe Mendes Dos Santos, Frederic Meunier, Joanna Nasr,
Marie-Jeanne Ndiaye, Albert Nogués i Comas, Nadia Novik, Esperanza
Pastor Núñez de Castro, Adjoua Marie-Pascale Nzi, Enrique Orellana Tamez,
Alexia Pimbli, Marion Pinto, Greta Polo, Oleksandra Popova, Maria Antonia
Quesada Gámez, Parvina Rakhimova, Mariyam Raziyeva, Nathalie Reyes
Benjumea, Martin Ruiz-Cantu, Julie Anne Ryan, Syuzanna Simonyan,
Katarzyna Sokal, Ines Sosa, Jayashree Srinivasan, Mihaela Stangu, Erick
Tjong, Judith Trasancos Rodríguez, Farrukh Umarov, Yulia Borisovna
Valerio, Rongpeng (Tiffany) Yang, Marilyne Youbi, Inés Zabalbeitia Múgica,
Yasmin Zand, Dou Zhang, and Muqiao (Chloe) Zhang.
Yaser Abdulrahman H Alhusaini, Meshal Abdulaziz Alkhowaiter,
Daad Abdullah Alshabanah, Adnane Ayeb, Tomilehin Folake Babafemi,
Tsenguunjav Byambasuren, Maria Alejandra Castellanos Chavarria, Marie
Jose Anne Caroline Chatelain, Maxime Delavallee, Ava Josyane Armande
Drai, Shoola Dzhumaeva, Nadine Khaled Eloseily, Caleb Enrique Espinoza,
Jade Christian Hachem, Ritika Narayan Iyer, Guyu Jiang, Zan Jin, Clemens
Mathis Henrik Graf von Luckner, Daniel Anselmo Marechal, Morris J.
ix
x DOING BUSINESS 2020
McGinn, Kensi Poukouta, Carolina Nugnes, Ngozi Joann Nwanta, Alexandre

Fujishima Silveira de Oliveira, Lodovico Onofri, Lidia Panarello, Manisha
Panda, Michele Franchetti Pardo, Roxane Louise Manijeh Peloux, Ziyue
Qiu, Hyung Sub Roh, Lukshmee Saravanapavan, Bit Na Ra Shin, Kimberly
Suárez-Contreras, Lluis Dalmau Taules, and Qunrui Zhou, assisted in the
months before publication.
The team is grateful for the valuable comments provided by colleagues,
both within and outside the World Bank Group, and for the guidance pro-
vided by World Bank Group Executive Directors.
OVERVIEW
Tackling burdensome
regulation
Worldwide, 115 economies made it easier to do business.
The economies with the most notable improvement in

Doing Business 2020 are Saudi Arabia, Jordan, Togo, Bahrain,
Tajikistan, Pakistan, Kuwait, China, India, and Nigeria.
Only two African economies rank in the top 50 on the ease

of doing business; no Latin American economies rank in
this group.
1
2 DOING BUSINESS 2020
A
t its core, regulation is about freedom to do business. Regulation
aims to prevent worker mistreatment by greedy employers (regula-
tion of labor), to ensure that roads and bridges do not collapse (reg-
ulation of public procurement), and to protect one’s investments (minority
shareholder protections). All too often, however, regulation misses its goal,
and one inefficiency replaces another, especially in the form of government
overreach in business activity. Governments in many economies adopt or
maintain regulation that burdens entrepreneurs. Whether by intent or
ignorance, such regulation limits entrepreneurs’ ability to freely operate a
private business. As a result, entrepreneurs resort to informal activity, away
from the oversight of regulators and tax collectors, or seek opportunities
abroad—or join the ranks of the unemployed. Foreign investors avoid econ-
omies that use regulation to manipulate the private sector.
By documenting changes in regulation in 12 areas of business activ-
ity in 190 economies, Doing Business analyzes regulation that encourages
efficiency and supports freedom to do business.1 The data collected by
Doing Business address three questions about government. First, when do
governments change regulation with a view to develop their private sector?
Second, what are the characteristics of reformist governments? Third, what
are the effects of regulatory change on different aspects of economic or
investment activity? Answering these questions adds to our knowledge of
development.
With these objectives at hand, Doing Business measures the processes
for business incorporation, getting a building permit, obtaining an elec-
tricity connection, transferring property, getting access to credit, protecting
minority investors, paying taxes, engaging in international trade, enforcing
contracts, and resolving insolvency. Doing Business also collects and pub-
lishes data on regulation of employment as well as contracting with the
government (figure O.1). The employing workers indicator set measures
regulation in the areas of hiring, working hours, and redundancy. The
contracting with the government indicators capture the time and proce-
dures involved in a standardized public procurement for road resurfacing.
These two indicator sets do not constitute part of the ease of doing business
ranking.
Research demonstrates a causal relationship between economic freedom
and gross domestic product (GDP) growth, where freedom regarding wages
and prices, property rights, and licensing requirements leads to economic
development.2 Of the 190 economies measured by Doing Business 2020, land
registries in 146 lack full geographic coverage of privately owned land. All
privately held land plots are formally registered in only 3% of low-income
economies. Overall, on the registering property indicator set, 92 economies
receive a score of zero on the geographic coverage of privately owned land
index, 12 on the transparency of information index, and 31 on the reliabil-
ity of infrastructure index. Globally, property registration processes remain
most inefficient in the South Asia and Sub-Saharan Africa regions.
Doing Business 2020 shows that effectiveness of trading across borders
also varies significantly from economy to economy. Economies that
Overview: Tackling burdensome regulation 3
FIGURE O.1 What is measured in Doing Business?
Dealing with Operating in a

Opening Getting a Accessing
day-to-day secure business
a business location finance
operations environment
Starting a Employing Dealing with Getting Registering Getting Protecting Paying Trading Contracting Enforcing Resolving
business workers construction electricity property credit minority taxes across with the contracts insolvency
permits investors borders government
(coming soon)
Note: The employing workers and contracting with the government indicator sets are not included in the ease of doing business ranking.
predominantly trade through seaports incur average export border com-

pliance costs as high as $2,223 per shipment in the Democratic Republic
of Congo and $1,633 in Gabon compared to only $354 in Benin and $303
in Mauritius. Similarly, documentary compliance costs surge to $1,800
in Iraq, $725 in the Syrian Arab Republic, and $550 in The Bahamas. It
is important to note, however, that high costs in Iraq and Syria are also
attributed to fragile political, social, and economic conditions. Export
border compliance times for maritime transport range from 10 hours in
Singapore to over 200 hours in Cameroon and Côte d’Ivoire. According
to Doing Business 2020 data, ports are most efficient in Organisation for
Economic Co-operation and Development (OECD) high-income econo-
mies and least efficient in Sub-Saharan Africa. Substantial further reform
efforts are warranted to spread efficiency to economies where businesses
still struggle to trade.
Business regulation: Benchmarking

Doing Business benchmarks aspects of business regulation and practice using
specific case studies with standardized assumptions. The strength of the
business environment is scored on the basis of an economy’s performance
in each of the 10 areas included in the ease of doing business ranking
(table O.1). This approach facilitates the comparison of regulation across
economies. The ease of doing business score serves as the basis for ranking
economies on their business environment: the ranking is obtained by sort-
ing the economies by their scores. The ease of doing business score shows
an economy’s absolute position relative to the best regulatory performance,
whereas the ease of doing business ranking is an indication of an economy’s
position relative to that of other economies.
Doing Business 2020 acknowledges 22 reforms in the 20 top-ranking
economies. Since 2003/04, the 20 best-performing economies have car-
ried out a total of 464 regulatory changes, suggesting that even the gold
TABLE O.1 Ease of doing business ranking

Rank Economy DB score Rank Economy DB score Rank Economy DB score
1 New Zealand 86.8 65 Puerto Rico (U.S.) 70.1 128 Barbados 57.9
2 Singapore 86.2 66 Brunei Darussalam 70.1 129 Ecuador 57.7
3 Hong Kong SAR, China 85.3 67 Colombia 70.1 130 St. Vincent and the Grenadines 57.1
4 Denmark 85.3 68 Oman 70.0 131 Nigeria 56.9
5 Korea, Rep. 84.0 69 Uzbekistan 69.9 132 Niger 56.8
6 United States 84.0 70 Vietnam 69.8 133 Honduras 56.3
7 Georgia 83.7 71 Jamaica 69.7 134 Guyana 55.5
8 United Kingdom 83.5 72 Luxembourg 69.6 135 Belize 55.5
9 Norway 82.6 73 Indonesia 69.6 136 Solomon Islands 55.3
10 Sweden 82.0 74 Costa Rica 69.2 137 Cabo Verde 55.0
11 Lithuania 81.6 75 Jordan 69.0 138 Mozambique 55.0
12 Malaysia 81.5 76 Peru 68.7 139 St. Kitts and Nevis 54.6
13 Mauritius 81.5 77 Qatar 68.7 140 Zimbabwe 54.5
14 Australia 81.2 78 Tunisia 68.7 141 Tanzania 54.5
15 Taiwan, China 80.9 79 Greece 68.4 142 Nicaragua 54.4
16 United Arab Emirates 80.9 80 Kyrgyz Republic 67.8 143 Lebanon 54.3
17 North Macedonia 80.7 81 Mongolia 67.8 144 Cambodia 53.8
18 Estonia 80.6 82 Albania 67.7 145 Palau 53.7
19 Latvia 80.3 83 Kuwait 67.4 146 Grenada 53.4
20 Finland 80.2 84 South Africa 67.0 147 Maldives 53.3
21 Thailand 80.1 85 Zambia 66.9 148 Mali 52.9
22 Germany 79.7 86 Panama 66.6 149 Benin 52.4
23 Canada 79.6 87 Botswana 66.2 150 Bolivia 51.7
24 Ireland 79.6 88 Malta 66.1 151 Burkina Faso 51.4
25 Kazakhstan 79.6 89 Bhutan 66.0 152 Mauritania 51.1
26 Iceland 79.0 90 Bosnia and Herzegovina 65.4 153 Marshall Islands 50.9
27 Austria 78.7 91 El Salvador 65.3 154 Lao PDR 50.8
28 Russian Federation 78.2 92 San Marino 64.2 155 Gambia, The 50.3
29 Japan 78.0 93 St. Lucia 63.7 156 Guinea 49.4
30 Spain 77.9 94 Nepal 63.2 157 Algeria 48.6
31 China 77.9 95 Philippines 62.8 158 Micronesia, Fed. Sts. 48.1
32 France 76.8 96 Guatemala 62.6 159 Ethiopia 48.0
33 Turkey 76.8 97 Togo 62.3 160 Comoros 47.9
34 Azerbaijan 76.7 98 Samoa 62.1 161 Madagascar 47.7
35 Israel 76.7 99 Sri Lanka 61.8 162 Suriname 47.5
36 Switzerland 76.6 100 Seychelles 61.7 163 Sierra Leone 47.5
37 Slovenia 76.5 101 Uruguay 61.5 164 Kiribati 46.9
38 Rwanda 76.5 102 Fiji 61.5 165 Myanmar 46.8
39 Portugal 76.5 103 Tonga 61.4 166 Burundi 46.8
40 Poland 76.4 104 Namibia 61.4 167 Cameroon 46.1
41 Czech Republic 76.3 105 Trinidad and Tobago 61.3 168 Bangladesh 45.0
42 Netherlands 76.1 106 Tajikistan 61.3 169 Gabon 45.0
43 Bahrain 76.0 107 Vanuatu 61.1 170 São Tomé and Príncipe 45.0
44 Serbia 75.7 108 Pakistan 61.0 171 Sudan 44.8
45 Slovak Republic 75.6 109 Malawi 60.9 172 Iraq 44.7
46 Belgium 75.0 110 Côte d’Ivoire 60.7 173 Afghanistan 44.1
47 Armenia 74.5 111 Dominica 60.5 174 Guinea-Bissau 43.2
48 Moldova 74.4 112 Djibouti 60.5 175 Liberia 43.2
49 Belarus 74.3 113 Antigua and Barbuda 60.3 176 Syrian Arab Republic 42.0
50 Montenegro 73.8 114 Egypt, Arab Rep. 60.1 177 Angola 41.3
51 Croatia 73.6 115 Dominican Republic 60.0 178 Equatorial Guinea 41.1
52 Hungary 73.4 116 Uganda 60.0 179 Haiti 40.7
53 Morocco 73.4 117 West Bank and Gaza 60.0 180 Congo, Rep. 39.5
54 Cyprus 73.4 118 Ghana 60.0 181 Timor-Leste 39.4
55 Romania 73.3 119 Bahamas, The 59.9 182 Chad 36.9
56 Kenya 73.2 120 Papua New Guinea 59.8 183 Congo, Dem. Rep. 36.2
57 Kosovo 73.2 121 Eswatini 59.5 184 Central African Republic 35.6
58 Italy 72.9 122 Lesotho 59.4 185 South Sudan 34.6
59 Chile 72.6 123 Senegal 59.3 186 Libya 32.7
60 Mexico 72.4 124 Brazil 59.1 187 Yemen, Rep. 31.8
61 Bulgaria 72.0 125 Paraguay 59.1 188 Venezuela, RB 30.2
62 Saudi Arabia 71.6 126 Argentina 59.0 189 Eritrea 21.6
63 India 71.0 127 Iran, Islamic Rep. 58.5 190 Somalia 20.0
64 Ukraine 70.2
Source: Doing Business database.
Note: The rankings are benchmarked to May 1, 2019, and based on the average of each economy’s ease of doing business scores for the 10 topics
included in the aggregate ranking. For the economies for which the data cover two cities, scores are a population-weighted average for the two cities.
Rankings are calculated on the basis of the unrounded scores, while scores with only one digit are displayed in the table.
standard setters have room to improve their business climates. More than
half of the economies in the top-20 cohort are from the OECD high-in-
come group; however, the top-20 list also includes four economies from
East Asia and the Pacific, two from Europe and Central Asia, as well as
one from the Middle East and North Africa and one from Sub-Saharan
Africa. Conversely, most economies (12) in the bottom 20 are from the
Sub-Saharan Africa region.
Encouragingly, several of the lowest-ranked economies are actively
reforming in pursuit of a better business environment. Over the past year,
Myanmar introduced substantial improvements in five areas measured
by Doing Business—starting a business, dealing with construction permits,
registering property, protecting minority investors, and enforcing con-
tracts. This ambitious reform program allowed the country to rise out of
the bottom 20 to a ranking of 165. In contrast to the economies ranked
in the top 20, however, the bottom 20 implemented only 10 reforms in
2018/19.
Economies that score highest on the ease of doing business share several
common features, including the widespread use of electronic systems. All
of the 20 top-ranking economies have online business incorporation pro-
cesses, have electronic tax filing platforms, and allow online procedures
related to property transfers. Moreover, 11 economies have electronic
procedures for construction permitting. In general, the 20 top performers
have sound business regulation with a high degree of transparency. The
average scores of these economies are 12.2 (out of 15) on the building
quality control index, 7.2 (out of 8) on the reliability of supply and trans-
parency of tariffs index, 24.8 (out of 30) on the quality of land admin-
istration index, and 13.2 (out of 18) on the quality of judicial processes
index. Fourteen of the 20 top performers have a unified collateral registry,
and 14 allow a viable business to continue operating as a going concern
during insolvency proceedings.
The difference in an entrepreneur’s experience in top- and bottom-
performing economies is discernible in almost all Doing Business topics.
For example, it takes nearly six times longer on average to start a busi-
ness in the economies ranked in the bottom 50 than it does in the top
20. Transferring property in the 20 top economies requires less than two
weeks, compared to about three months in the bottom 50. Obtaining
an electricity connection in an average bottom-50 economy takes twice
the time that it takes in an average top-20 economy; the cost of such
a connection is 44 times higher when expressed as a share of income
per capita. Also, commercial dispute resolution lasts about 2.1 years in
economies ranking in the bottom 50 compared to 1.1 years in the top
20. Notable differences between stronger and weaker performing econ-
omies are also evident in the quality of regulation and information. In
the top 20, 83% of the adult population on average is covered by either
a credit bureau or registry, whereas in the bottom 50 the average cover-
age is only at 10%.
What do Doing Business 2020 data show?

When low-income economies achieve higher levels of economic efficiency,
they tend to reduce the income gap with more developed ones. One study
quantifies the relationship between the regulation of entry and the income
gap between developing countries and the United States. It shows that sub-
stantial barriers to entry in developing economies account for almost half
of the income gap with the United States.3 These barriers prevent growth
and result in persistent poverty. Encouragingly, Doing Business 2020 con-
tinues to show a steady convergence between developing and developed
economies, especially in the area of business incorporation (figure O.2).
Since 2003/04, 178 economies have implemented 722 reforms captured
by the starting a business indicator set, either reducing or eliminating
barriers to entry. In all, 106 economies eliminated or reduced minimum
capital requirements, about 80 introduced or improved one-stop shops,
and more than 160 simplified preregistration and registration formalities.
More remains to be done, however.
Despite this convergence, Doing Business 2020 data suggest that a con-
siderable disparity persists between low- and high-income economies on
the ease of starting a business. An entrepreneur in a low-income economy
typically spends about 50.0% of income per capita to launch a company,
compared to just 4.2% for an entrepreneur in a high-income economy.
FIGURE O.2 The cost of starting a business has fallen over time in developing economies
Cost of starting a business
(% of income per capita)
150
120
90
60
30
0
4
20
00
00
00
00
00
00
01
01
01
01
01
01
01
01
01
01
20
2
2
DB
DB
DB
DB
DB
DB
DB
DB
DB
DB
DB
DB
DB
DB
DB
DB
DB
Low- and middle-income economies High-income economies

Note: The sample comprises 145 economies.
Moreover, the convergence trend does not hold for minimum capital
requirements. About one-third of low- and lower-middle-income econo-
mies require businesses to set aside a certain amount of minimum capital in
addition to regular company incorporation costs. Similarly, the minimum
capital requirement is prevalent in one-third of high-income economies.4
Ample room still exists for closing the gap between developed and devel-
oping economies on most of the Doing Business indicators. Performance on
the strength of legal rights index, captured by the getting credit indicator
set, is weakest among low- and middle-income economies. Credit registries
and bureaus in developing economies also tend to collect less comprehen-
sive information with comparatively low coverage, thereby limiting busi-
nesses’ access to credit. The average credit registry coverage of the adult
population in low-income economies is less than 3%, compared to over
22% in high-income ones. Similarly, the average time to meet tax filing
obligations is significantly higher in low-income economies (275 hours)
than in high-income ones (149 hours). The regions with the most cumber-
some tax compliance processes remain Latin America and the Caribbean
and Sub-Saharan Africa.
Economies that score well in Doing Business benefit from higher levels of
entrepreneurial activity (figure O.3). Increased entrepreneurship generates
better employment opportunities, higher government tax revenues, and
improved personal incomes.
FIGURE O.3 Greater ease of doing business is associated with higher levels of entrepreneurship
Ease of doing business score
(0–100)
100
90
80
70
60
50
40
20 30 40 50 60 70 80 90
Global entrepreneurship index (0–100)
Sources: Doing Business database; Global Entrepreneurship and Development Institute.

Note: The relationship is significant at the 1% level after controlling for income per capita. The sample comprises
135 economies.
Although Doing Business does not capture corruption and bribery directly,
inefficient regulation tends to go hand in hand with rent-seeking. There
are ample opportunities for corruption in economies where excessive red
tape and extensive interactions between private sector actors and regu-
latory agencies are necessary to get things done. The 20 worst-scoring
economies on Transparency International’s Corruption Perceptions Index
average 8 procedures to start a business and 15 to obtain a building per-
mit.5 Conversely, the 20 best-performing economies complete the same for-
malities with 4 and 11 steps, respectively. Moreover, economies that have
adopted electronic means of compliance with regulatory requirements—
such as obtaining licenses and paying taxes—experience a lower incidence
of bribery.
Reforming for economic advancement

Doing Business acknowledges the 10 economies that improved the most on
the ease of doing business after implementing regulatory reforms.6 In Doing
Business 2020, the 10 top improvers are Saudi Arabia, Jordan, Togo, Bahrain,
Tajikistan, Pakistan, Kuwait, China, India, and Nigeria (table O.2). These
economies implemented a total of 59 regulatory reforms in 2018/19—
accounting for one-fifth of all the reforms recorded worldwide. Their efforts
focused primarily on the areas of starting a business, dealing with construc-
tion permits, and trading across borders.
TABLE O.2 The 10 economies improving the most across three or more areas measured by Doing Business in
2018/19
Reforms making it easier to do business
Change Dealing with Protecting Trading
in DB Starting a construction Getting Registering Getting minority Paying across Enforcing Resolving
Economy Rank score business permits electricity property credit investors taxes borders contracts insolvency
Saudi 62 7.7 ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
Arabia
Jordan 75 7.6 ✔ ✔ ✔
Togo 97 7.0 ✔ ✔ ✔ ✔ ✔
Bahrain 43 5.9 ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
Tajikistan 106 5.7 ✔ ✔ ✔
Pakistan 108 5.6 ✔ ✔ ✔ ✔ ✔ ✔
Kuwait 83 4.7 ✔ ✔ ✔ ✔ ✔ ✔ ✔
China 31 4.0 ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
India 63 3.5 ✔ ✔ ✔ ✔
Nigeria 131 3.4 ✔ ✔ ✔ ✔ ✔ ✔
Note: See endnote 6 for details on how the top 10 improved economies are assessed.
Jordan and Kuwait are new additions to the list of 10 most improved
economies. Nigeria appears as one of the top-10 improvers for the second
time. India, which has conducted a remarkable reform effort, joins the list
for the third year in a row. Previously, only Burundi, Colombia, the Arab
Republic of Egypt, and Georgia featured on the list of 10 top improvers for
three consecutive Doing Business cycles. Given the size of India’s economy,
these reform efforts are particularly commendable.
Bahrain implemented the highest number of regulatory reforms (nine),
improving in almost every area measured by Doing Business.7 China and
Saudi Arabia follow Bahrain with eight reforms each.
One may wonder what underlying factors drive economies to reform.
The drivers can be either political or economic or both. The economic
advancement of neighboring countries is also an important motivational
factor. Research on the effects of market-liberalizing reforms in 144 econ-
omies over the period 1995–2006 finds that the most important factor in
transmitting reforms between countries is their geographical and cultural
proximity. The spillover effect is magnified when more countries adopt
reforms that boost economic development. Furthermore, mass media cov-
erage affects political decisions. A recent study finds that economies with
higher media coverage of Doing Business tend to carry out more business
regulatory reforms, with one- and two-year lags between media coverage
and reform implementation.8
Business regulatory reforms across the Gulf economies have been on
a steady rise. These changes are motivated in part by the urgent need
for economic diversification. Successful reforms in neighboring states,
such as the United Arab Emirates, have also served as inspiration. Saudi
Arabia is the most improved economy in Doing Business 2020, with a total
of eight reforms. With a reformist mindset, the crown prince has imple-
mented and promoted a policy of featuring the Kingdom as an open
world-class investment destination. The Kingdom’s “Vision 2030” plan
for long-term development encompasses a variety of legal and structural
reforms.
Pakistan, another top improver, developed an ambitious reform strategy,
setting up a national secretariat as well as a prime minister’s reform steering
committee to ensure progress. Most of the programmed reforms evolved
around the Doing Business indicators. Doing Business working groups have
been set up at both municipal and provincial levels.
The motivation for reform in Nigeria, Tajikistan, and Togo was in
part the developmental achievements of their neighbors. Rwanda’s
progress over the past 10 years inspired authorities in Togo, leading
several Togolese delegations to visit Kigali to learn about successful
reforms. Togo’s president set a goal to be number one in West Africa in
Doing Business 2020. To achieve this target, Togo made significant reform
efforts in the areas of starting a business, registering property, and
getting credit. Similarly, after observing an economic transformation
in neighboring Uzbekistan, Tajikistan’s president took a special inter-
est in improving the country’s ranking on the ease of doing business.
Nigeria has embarked on a comprehensive reform journey following

the example of Kenya.
As in other economies on the list of 10 top improvers, leaders of India
and China adopted the Doing Business indicators as a core component of
their reform strategies. Prime Minister Narendra Modi’s “Make in India”
campaign focused on attracting foreign investment, boosting the pri-
vate sector—manufacturing in particular—and enhancing the country’s
overall competitiveness. The government turned to the Doing Business
indicators to show investors India’s commitment to reform and to
demonstrate tangible progress. In 2015 the government’s goal was to
join the 50 top economies on the ease of doing business ranking by
2020. The administration’s reform efforts targeted all of the areas mea-
sured by Doing Business, with a focus on paying taxes, trading across
borders, and resolving insolvency. The country has made a substantial
leap upward, raising its ease of doing business ranking from 130 in Doing
Business 2016 to 63 in Doing Business 2020.
In recent years China has shown eagerness to reform in the areas
captured by Doing Business. Chinese Premier Li Keqiang’s March 2018
“Report on the Work of the Government” set the stage for municipal
governments to implement a reform agenda. The use of Doing Business as
a benchmark aligns with the central government’s ambition to improve
the competitiveness of the Chinese economy. The Chinese government
also created working groups targeting each of the Doing Business indica-
tors. To date, China has shown a notable improvement in the areas of
dealing with construction permits (figure O.4), getting electricity, and
resolving insolvency.
FIGURE O.4 China has substantially improved the process to obtain a construction permit
Procedures (number) Time to obtain
Cost to obtain construction permit (% of warehouse value) construction permit (days)
40 450
400
30
300
20
200
10 100
0 0
DB2006 DB2020
Procedures Cost Time

What have economies achieved, and who

falls behind?
In 2018/19, 115 economies implemented 294 business regulatory reforms
across the 10 areas measured by Doing Business. Most of these reforms
addressed aspects of starting a business, dealing with construction permits,
getting electricity, and paying taxes; the least reformed area was resolv-
ing insolvency. The most common reform features included advancing
the functionality of credit bureaus and registries, developing or enhancing
online platforms to comply with regulatory requirements, improving the
reliability of power supply, reducing certain taxes, strengthening minority
investor protections, streamlining property registration processes, and
automating international trade logistics. Low-income economies accounted
for 11% of all the regulatory changes, with Togo implementing the highest
number of reforms (five).
In Sub-Saharan Africa, Togo represents a bright spot. Sub-Saharan Africa
remains one of the weak-performing regions on the ease of doing business
with an average score of 51.8, well below the OECD high-income economy
average of 78.4 and the global average of 63.0. Compared to the previous year,
Sub-Saharan African economies raised their average ease of doing business
score by just 1 percentage point in Doing Business 2020, whereas economies
in the Middle East and North Africa region raised their average score by 1.9.
Latin America and the Caribbean also lags in terms of reform implemen-
tation and impact. No economies from this region appeared in the 10 top
improvers list over the past two years. Moreover, not a single economy in
Latin America and the Caribbean ranks among the top 50 on the ease of
doing business. The regional leader on the ease of doing business score,
Mexico, is still almost 12 percentage points below the average score of the
10 top-ranking economies.
Globally reforms in the areas of dealing with construction permits and
getting electricity have risen sharply in recent years, peaking in 2018/19 at
37 and 34, respectively. Twenty-one of the 37 economies reforming aspects
of dealing with construction permits simplified the permitting processes by
streamlining interactions with agencies for preapprovals and inspections.
Another 16 reformed their building quality control systems. In addition,
12 economies either set up or improved online platforms for processing
building permits, and 3 economies launched one-stop shops.
In the area of getting electricity, several Caribbean countries, including
Barbados and Belize, invested in training utility personnel and capacity
building. In West Africa, Ghana and Nigeria reduced electricity connection
times. Sixteen economies made substantial investments in modernizing
electric infrastructure through the installation of substations and remote-
control systems; others improved distribution network maintenance.
Mainly owing to targeted improvements in electricity supply, the aver-
age global duration of power cuts fell by 8.3% between 2017 and 2018.
Although blackouts remain relatively frequent in Sub-Saharan Africa,
utilities in this region made substantial progress in providing a better power

supply to their customers.
In 2018/19, 24 economies increased the efficiency of property trans-
fers and improved the quality of land administration. The most common
features of property registration reform included greater transparency of
information, better reliability of infrastructure, and reduced taxes and fees.
Across regions, economies in the Middle East and North Africa improved
the most. Qatar created a one-stop shop, eliminating five procedures and
lowering property transfer time by 11 days. In Latin America and the
Caribbean, Jamaica reduced the cost of property registration by almost 7%
of the property value. Brazil and Ecuador introduced electronic property
transfer systems.
Thirty economies pursued reforms facilitating firms’ access to credit.
Five reformers either created unified and functional systems for secured
transactions or expanded the scope of movable assets that can be used as
collateral. Djibouti, Jordan, and Tajikistan launched geographically central-
ized, unified, and notice-based collateral registries in 2018/19. Moreover,
Jordan, Kenya, and Tajikistan introduced online features to their existing
registries. Twenty-three economies implemented reforms improving credit
information systems. One of the most common features of reform was
the expansion of coverage of individuals and firms in credit registries or
bureaus. Six developing countries carried out this type of reform. Niger,
Senegal, and Togo, for example, passed laws allowing the credit bureau,
Creditinfo VoLo, to collect broader historical data. With more credit data
and data from alternative sources, these three economies were able to boost
coverage rates.
For the ninth year in a row, the most common feature of reforms in paying
taxes is the implementation or enhancement of electronic filing and payment
systems. Seventeen economies carried out such reforms in calendar year
2018. In terms of digitization, the most notable progress since Doing Business
2006 has been achieved in Europe and Central Asia. Today taxes can be filed
electronically in 22 economies in this region, compared to only 4 in 2004.
Economies across all regions reformed aspects of international trade
logistics in 2018/19, with 25 making it easier to move goods across borders.
More than 40% of the reforms captured by the trading across borders indi-
cators were in low- and lower-middle-income economies. Overall, South
Asia was the region with the highest share of economies implementing
trade reforms in Doing Business 2020. Trade reforms demonstrate the impor-
tance of cross-border cooperation in ensuring easy customs clearance pro-
cedures, harmonization of compliance rules, and border control efficiency.
Nepal, for example, decreased the time to export and import by opening a
new joint border crossing point with India.
In the area of contract enforcement, eight economies provided more
straightforward options—outside of ordinary courts or procedures—for
resolving legal disputes. Mauritania and Moldova, for example, imple-
mented fast-track procedures as an effective way to resolve small-value
disputes. Three economies in Latin America and the Caribbean adopted
techniques intended to ensure a timely and organized flow of cases through

the court system. Jamaica started publishing court performance reports,
Costa Rica introduced a pretrial conference, and Paraguay implemented an
electronic case management system.
Thirteen economies implemented reforms making it easier to resolve
insolvency. A characteristic feature of these reforms was the introduction of a
reorganization procedure. Keeping viable businesses afloat is one of the most
important objectives of bankruptcy systems. The highest recovery rates are
recorded in economies where reorganization is the most c ommon insolvency
proceeding for viable businesses in financial distress. Bahrain, Jordan, and
Saudi Arabia all introduced reorganization proceedings, completely over-
hauling their previous insolvency frameworks.
Eleven economies made changes to employment regulations. The OECD
high-income group recorded the highest share of reforms, with work
scheduling being the most common feature. Austria increased overtime to
60 hours per week, and Hungary raised its overtime allowance to 400 hours
per calendar year, making employment regulation more business-friendly.
Conversely, the Slovak Republic increased wage premiums for work on
weekly rest days and at night. North Macedonia reduced the length of the
probationary period (to four months from six), introduced priority rules in
the case of both redundancy dismissals and reemployment, and increased
severance payments.
When doing business is not easy

Not all regulatory changes make it easier for entrepreneurs to do business.
In 2018/19, 26 economies introduced 31 reforms that stifled efficiency.
Some changes are a conscious trade-off. Croatia’s credit bureau, for exam-
ple, stopped distributing data on individuals while it gauges the full extent
of the European Union General Data Protection Regulation. In the area
of protecting minority investors, Belarus extended the deadline for com-
panies to inform the market of related-party transactions. This change
makes it easier for firms to comply with regulation but increases informa-
tion asymmetry, which could be harmful to investors. Political changes
also play a role. In Sudan, the new majority in the National Assembly did
not endorse temporary amendments to the Companies Act. As a result,
a lapse in the provisions adversely affected Sudan’s performance on the
indicators for getting credit, protecting minority investors, and resolving
insolvency.
Increased regulatory costs faced by the private sector serve as another
foundation for changes making it more difficult to do business, as evident
in 16 of the 31 cases. Increasing the cost to do business can be counter-
productive. Studies show that higher business start-up costs adversely
affect the number of new market entrants.9 Firms that never incorporate
because of prohibitive expenses represent a compounding net loss of public
revenue. In other cases, the administrative costs associated with enacting
comparatively minor fee increases may not even be covered by slightly

increased revenues. For example, Cambodia increased costs associated with
registration with the Ministry of Labor and Vocational Training. Mexico
(Mexico City) increased the fees for obtaining a building permit. The
Bahamas increased the stamp duty for property transfers while Nepal hiked
up the registration fee to transfer properties.
Insufficient reform follow-through, as in several economies, is another
reason for a deterioration in the business climate. Morocco, for instance,
stopped publishing statistics on the number of property transactions and
land disputes. And Belarus weakened minority investor protections by no
longer requiring immediate public disclosure of related-party transactions.
Some reforms are relatively easy to initiate; however, without proper
upkeep, their benefits can fail to materialize.
Finally, design and implementation issues undermine reform efforts.
Changing the agency in charge of property registration in Kazakhstan
had the potential to improve service delivery. Because the new entity was
not authorized to collect state duties, however, users had to make some
payments at a different location. Mali made paying taxes more difficult by
introducing a new tax—the solidarity contribution—which is an additional
cost on businesses imposed on turnover. Barbados rendered property trans-
fers less efficient by increasing the time to record the conveyance at the
Land Registry as well as pay transfer fees and stamp duties.
What is new in this year’s study?

Doing Business 2020 features three case studies—on business regulatory
reforms across four indicator sets (starting a business, getting credit, pay-
ing taxes, and resolving insolvency), on contracting with the government,
and on employing workers. The case study on reforms analyzes prominent
regulatory changes implemented by governments since the inception of
Doing Business. Among the most common regulatory changes over the past
17 years are simplifying the requirements to start a company, easing tax
compliance burdens, increasing access to credit, and ensuring the survival
of viable businesses. The case study also discusses the effects of regulatory
changes on various dimensions of economic development and investment
activity.
The contracting with the government case study measures the efficiency
of public procurement. The case study describes a standardized scenario
benchmarked by the indicator set and outlines a preliminary description of
the methodology. Worldwide, public procurement accounts for 10–25% of
GDP on average, and cumulatively governments spend $10 trillion on pub-
lic contracts every year. The efficiency of the process varies considerably,
however; currently, there are no global data to benchmark such practices.
The contracting with the government database constitutes a repository of
comparable data on how procurement processes are carried out. This indi-
cator set, which has been under development for the past three years, will
be included in the ease of doing business score in Doing Business 2021.
The case study on employing workers highlights the positive effects of

flexible employment regulation for firms, which in turn affects job creation
and productivity growth. It analyzes the advantages of operating under a
less rigid hiring framework that, for example, permits fixed-term contracts.
In light of the changing dynamics of work, the case study further examines
the benefits of flexible rules on working hours. It shows that restrictions
on dismissal due to redundancy hurt firms as well as youth employment.
Doing Business 2020 also includes a literature review chapter on relevant
research articles published in top-ranking economic journals since 2013.
Notes
1. Djankov 2016.
2. Heckelman 2000.
3. Herrendorf and Teixeira 2011.
4. The figure excludes seven economies with a minimum capital requirement of
less than $5.
5. Transparency International database. A higher score on the Corruption
Perceptions Index indicates a lower level of perceived corruption.
6. Economies are selected on the basis of the number of reforms and ranked on
how much their ease of doing business score improved. First, Doing Business
selects the economies that implemented reforms making it easier to do
business in 3 or more of the 10 areas included in this year’s aggregate ease of
doing business score. Regulatory changes making it more difficult to do busi-
ness are subtracted from the number of those making it easier. Second, Doing
Business ranks these economies on the increase in their ease of doing business
score due to reforms from the previous year (the impact due to changes in
income per capita and the lending rate is excluded). The improvement in
their score is calculated not by using the data published in 2018 but by using
comparable data that capture data revisions and methodology changes when
applicable. The choice of the most improved economies is determined by the
largest improvements in the ease of doing business score among those with
at least three reforms. The order of economies is based on the difference of
unrounded scores.
7. Considering the areas that constitute the ease of doing business ranking.
8. Ramalho and Saltane 2019.
9. Djankov and others 2002; Klapper, Laeven, and Rajan 2006.
CHAPTER 1
About Doing Business
Doing Business measures aspects of business regulation
affecting small domestic firms located in the largest
business city of 190 economies. In addition, for
11 economies a second city is covered.
Doing Business covers 12 areas of business regulation. Ten of

these areas—starting a business, dealing with construction
permits, getting electricity, registering property, getting
credit, protecting minority investors, paying taxes,
trading across borders, enforcing contracts, and resolving
insolvency—are included in the ease of doing business
score and ease of doing business ranking. Doing Business
also measures regulation on employing workers and
contracting with the government, which are not included in
the ease of doing business score and ranking.
More than 48,000 professionals in 190 economies have

assisted in providing the data that inform the Doing
Business indicators.
17
D
oing Business is founded on the principle that economic activity ben-
efits from clear rules: rules that allow voluntary exchanges between
economic actors, set out strong property rights, facilitate the resolu-
tion of commercial disputes, and provide contractual partners with protec-
tions against arbitrariness and abuse. Such rules are much more effective in
promoting growth and development when they are efficient, transparent,
and accessible to those for whom they are intended.
Rules create an environment where new entrants with drive and inno-
vative ideas can get started in business and where productive firms can
invest, expand, and create new jobs. The role of government policy in
the daily operations of small and medium-size domestic firms is a central
focus of the Doing Business data. The objective is to encourage regulation
that is efficient, transparent, and easy to implement so that businesses can
thrive. Doing Business data focus on 12 areas of regulation affecting small
and medium-size domestic firms in the largest business city of an economy.
The project uses standardized case studies to provide objective, quantitative
measures that can be compared across 190 economies.
What Doing Business measures

Doing Business captures several important dimensions of the regulatory
environment affecting domestic firms. It provides quantitative indicators on
regulation for starting a business, dealing with construction permits, getting
electricity, registering property, getting credit, protecting minority inves-
tors, paying taxes, trading across borders, enforcing contracts, and resolving
insolvency (table 1.1). Doing Business also measures aspects of employing
workers and contracting with the government (public procurement), which
are not included in the ranking.
How the indicators are selected

The design of the Doing Business indicators has been informed by theoretical
insights gleaned from extensive research.1 In addition, background papers
developing the methodology for most of the Doing Business indicator sets
have established the importance of the rules and regulations that Doing
Business measures for economic outcomes such as trade volumes, foreign
direct investment, market capitalization in stock exchanges, and private
credit as a percentage of GDP.2
Some Doing Business indicators give a higher score for more regulation and
better-functioning institutions (such as courts or credit bureaus). Higher
scores are given for stricter disclosure requirements for related-party trans-
actions, for example, in the area of protecting minority investors. Higher
scores are also given for a simplified way of applying regulation that keeps
compliance costs for firms low—such as by easing the burden of business
start-up formalities with a one-stop shop or through a single online portal.
Finally, the scores reward economies that apply a risk-based approach to
regulation as a way to address social and environmental concerns—such
About Doing Business 19
TABLE 1.1 What Doing Business measures—12 areas of business regulation

Indicator set What is measured
Starting a business Procedures, time, cost, and paid-in minimum capital to start a limited liability company for men and women
Dealing with construction permits Procedures, time, and cost to complete all formalities to build a warehouse and the quality control and safety
mechanisms in the construction permitting system
Getting electricity Procedures, time, and cost to get connected to the electrical grid; the reliability of the electricity supply; and the
transparency of tariffs
Registering property Procedures, time, and cost to transfer a property and the quality of the land administration system for men and women
Getting credit Movable collateral laws and credit information systems
Protecting minority investors Minority shareholders’ rights in related-party transactions and in corporate governance
Paying taxes Payments, time, and total tax and contribution rate for a firm to comply with all tax regulations as well as postfiling
processes
Trading across borders Time and cost to export the product of comparative advantage and to import auto parts
Enforcing contracts Time and cost to resolve a commercial dispute and the quality of judicial processes for men and women
Resolving insolvency Time, cost, outcome, and recovery rate for a commercial insolvency and the strength of the legal framework for
insolvency
Employing workers Flexibility in employment regulation
Contracting with the government Procedures and time to participate in and win a works contract through public procurement and the public procurement
regulatory framework
Note: The employing workers and contracting with the government indicator sets are not part of the ease of doing business ranking in
Doing Business 2020.
as by placing a greater regulatory burden on activities that pose a high risk

to the population and a lesser one on lower-risk activities. Thus, the econ-
omies that rank highest on the ease of doing business are not those where
there is no regulation, but those where governments have managed to cre-
ate rules that facilitate interactions in the marketplace without needlessly
hindering the development of the private sector.
Doing Business 2020 does not introduce any new metrics. The assumptions
of the protecting minority investors indicator set, however, refocused on
corporate governance for listed companies so that, if an economy does not
have an active stock exchange with at least 10 listings that are not state-
owned, no points are given under the extent of shareholder governance
index. Economies are assessed on the same practices as before.
The ease of doing business score and ease of doing business ranking
To provide different perspectives on the data, Doing Business presents data
both for individual indicators and for two aggregate measures: the ease of
doing business score and the ease of doing business ranking. The ease of
doing business score aids in assessing the absolute level of regulatory per-
formance and how it improves over time. The individual indicator scores
show the distance of each economy from the best regulatory performance
observed in each of the indicators across all economies in the Doing Business
sample since 2005 or the third year in which data were collected for the
indicator. The best regulatory performance is set at the highest possible
value for indicators calculated as scores, such as the strength of legal rights
index or the quality of land administration index. This approach under-

scores the gap between a particular economy’s performance and the best
regulatory performance at any time and is used to assess the absolute
change in the economy’s regulatory environment over time as measured by
Doing Business (see chapter 7 on the ease of doing business score and ease of
doing business ranking). The ranking on the ease of doing business comple-
ments the ease of doing business score by providing information about an
economy’s performance in business regulation relative to the performance
of other economies as measured by Doing Business.
Doing Business uses a simple averaging approach for weighting compo-
nent indicators, calculating rankings, and determining the ease of doing
business score.3 Each topic covered by Doing Business relates to a different
aspect of the business regulatory environment. The scores and rankings
of each economy vary considerably across topics, indicating that a strong
performance by an economy in one area of regulation can coexist with
weak performance in another (figure 1.1). One way to assess the variability
of an economy’s regulatory performance is to look at its scores across topics.
Panama, for example, has an overall ease of doing business score of 66.6,
meaning that it is about two-thirds of the way up the range from the worst
to the best performance. It scores highly at 92.0 on starting a business,
FIGURE 1.1 An economy’s regulatory environment may be more business-friendly in some areas than in others
100
80
60
40
20
0
Brunei Darussalam
New Zealand
Panama
Guatemala
Burkina Faso
Guinea
Madagascar
Burundi
Libya
United States
Lithuania
United Arab Emirates
Dominica
Belgium
Peru
Grenada
China
Croatia
Bulgaria
Mongolia
Tajikistan
Nigeria
Sudan
Kenya
El Salvador
Uganda
Solomon Islands
Timor-Leste
Jamaica
Switzerland
Czech Republic
Uruguay
Eswatini
Tanzania
Iceland
Argentina
Thailand
Syrian Arab Republic
Select economies
Average of all topic scores Average of the three highest scores Average of the three lowest scores

Note: The scores reflected are those for the 10 Doing Business topics included in this year’s aggregate ease of doing business score. The figure is
illustrative only; it does not include all 190 economies covered by Doing Business 2020. See the Doing Business website for the scores for each Doing
Business topic for all economies.
85.5 on trading across borders, and 83.5 on getting electricity. At the same
time, it has a score of 49.0 for enforcing contracts, 46.7 for paying taxes,
and 39.5 for resolving insolvency.
Advantages and limitations of the methodology

The Doing Business methodology is designed to be an easily replicable way
to benchmark specific characteristics of business regulation—how they are
implemented by governments and experienced by private firms on the
ground. Its advantages and limitations should be understood when using
the data.
Ensuring comparability of the data across a global set of economies is
a central consideration for the Doing Business indicators, which are devel-
oped using standardized case scenarios with specific assumptions. One
such assumption is the location of a standardized business—the subject
of the Doing Business case study—in the largest business city of the econ-
omy. The reality is that business regulations and their enforcement may
differ within a country, particularly in federal states and large economies.
Gathering data for every relevant jurisdiction in each of the 190 economies
covered by Doing Business is infeasible. Nevertheless, where policy makers
are interested in generating data at the local level, beyond the largest busi-
ness city, and learning from local good practices, Doing Business has comple-
mented its global indicators with subnational studies. Also, starting with
Doing Business 2015, coverage was extended to the second-largest city in
economies with a population of more than 100 million (as of 2013).
Doing Business recognizes the limitations of the standardized case scenar-
ios and assumptions. Although such assumptions come at the expense of
generality, they also ensure the comparability of data. Some Doing Business
topics are complex, so it is important that the standardized cases are defined
carefully. For example, the standardized case scenario usually involves a
limited liability company or its legal equivalent. There are two reasons
for this assumption. First, private limited liability companies are the most
prevalent business form (for firms with more than one owner) in many
economies around the world. Second, this choice reflects the focus of Doing
Business on expanding opportunities for entrepreneurship: investors are
encouraged to venture into business when potential losses are limited to
their capital participation.
Another assumption underlying the Doing Business indicators is that
entrepreneurs have knowledge of and comply with applicable regula-
tions. In practice, entrepreneurs may not be aware of what needs to be
done or how to comply with regulations and may lose considerable time
trying to find out. Alternatively, they may intentionally avoid compli-
ance—by not registering for social security, for example. Firms may opt
for bribery and other informal arrangements intended to bypass the rules
where regulation is particularly onerous. Levels of informality tend to be
21
higher in economies with especially burdensome regulation. Compared

with their formal sector counterparts, firms in the informal sector typi-
cally grow more slowly, have poorer access to credit, and employ fewer
workers—and these workers remain outside the protections of labor law
and, more generally, other legal protections embedded in the law.4 Firms
in the informal sector are also less likely to pay taxes. Doing Business mea-
sures one set of factors that help explain the occurrence of informality,
and it provides policy makers with insights into potential areas of regu-
latory reform.
Many important policy areas are not covered by Doing Business; even
within the areas it measures, the scope is narrow. Doing Business does not
measure the full range of factors, policies, and institutions that affect the
quality of an economy’s business environment or its national competitive-
ness. It does not, for example, capture aspects of macroeconomic stability,
development of the financial system, market size, the incidence of bribery
and corruption, or the quality of the labor force.
Data collection in practice

The Doing Business data are based on a detailed reading of domestic laws,
regulations, and administrative requirements as well as their implementa-
tion in practice as experienced by private professionals. The study covers
190 economies—including some of the smallest and poorest economies,
for which other sources provide little or no data. The data are collected
through several rounds of communication with expert respondents (both
private sector practitioners and government officials), through responses to
questionnaires, conference calls, written correspondence, and visits by the
team. Doing Business relies on four main sources of information: the relevant
laws and regulations, Doing Business respondents, the governments of the
economies covered, and the World Bank Group regional staff (figure 1.2).
For a detailed explanation of the Doing Business methodology, see the data
notes at www.doingbusiness.org.
Relevant laws and regulations

The Doing Business indicators are based mostly on laws and regulations:
approximately two-thirds of the data embedded in the Doing Business indi-
cators are based on a reading of the law. In addition to filling out ques-
tionnaires, Doing Business respondents submit references to the relevant
laws, regulations, and fee schedules. The Doing Business team collects the
texts of the relevant laws and regulations and checks the questionnaire
responses for accuracy. The team examines the civil procedure code, for
example, to check the maximum number of adjournments in a commercial
court dispute, and reads the insolvency code to identify if the debtor can
initiate liquidation or reorganization proceedings. Because the data collec-
tion process involves an annual update of an established database, having
a very large sample of respondents is not strictly necessary. In principle,
FIGURE 1.2 How Doing Business collects and verifies the data
December February April June August October
Questionnaire Doing Business

development Data collection and analysis
launch
The Doing Business team updates The Doing Business team distributes the The study is published,
the questionnaires and consults questionnaires and analyzes the relevant Data verification followed by media
with internal and external experts. laws and regulations along with the outreach and findings
information in the questionnaires. dissemination.
The Doing Business team analyzes
The Doing Business team travels to the data and writes the study.
approximately 40 economies. Comments on the study and data are
The Doing Business team engages in received from across the World Bank
conference calls, video conferences, and Group through an internal review
in-person meetings with government process.
officials and private sector practitioners.
Governments and World Bank Group
regional teams submit information on
regulatory changes that could potentially
be included in the global count of
regulatory reforms.
the role of the contributors is largely advisory—helping the Doing Business

team to locate and understand the laws and regulations. There are quickly
diminishing returns to an expanded pool of contributors. This notwith-
standing, the number of contributors rose by 80% between 2010 and 2019.
Extensive consultations with multiple contributors are conducted by
the team to minimize measurement errors for the rest of the data. For
some indicators—for example, those on dealing with construction permits,
enforcing contracts, and resolving insolvency—the time component and
part of the cost component (where fee schedules are lacking) are based on
actual practice rather than the law on the books. This approach introduces
a degree of judgment by respondents on what actual practice looks like.
When respondents disagree, the time indicators reported by Doing Business
represent the median values of several responses given under the assump-
tions of the standardized case.
Doing Business respondents

More than 48,000 professionals in 190 economies have assisted in providing
the data that inform the Doing Business indicators over the past 17 years.5
Doing Business 2020 draws on the inputs of more than 15,000 professionals.6
The Doing Business website shows the number of respondents for each econ-
omy and each indicator set.
Selected on the basis of their expertise in these areas, respondents
are professionals who routinely administer or advise on the legal and
regulatory requirements in the specific areas covered by Doing Business.
Because of the focus on legal and regulatory arrangements, most of the
respondents are legal professionals such as lawyers, judges, or notaries.
In addition, officials of the credit bureau or registry complete the credit

information questionnaire. Accountants, architects, engineers, freight
forwarders, and other professionals answer the questionnaires related to
paying taxes, dealing with construction permits, trading across borders,
and getting electricity. Certain public officials (such as registrars from the
company or property registry) also provide information that is incorpo-
rated into the indicators.
The Doing Business approach is to work with legal practitioners or other
professionals who regularly undertake the transactions involved. Following
the standard methodological approach for time-and-motion studies,
Doing Business breaks down each process or transaction, such as starting
a business or registering a property into separate steps to ensure a better
estimate of time. The time estimate for each step is given by practitioners
who have significant and routine experience in the transaction.
Governments and World Bank Group regional staff

After receiving the completed questionnaires from the Doing Business
respondents, verifying the information against the law, and conducting
follow-up inquiries to ensure that all relevant information is captured, the
Doing Business team sends the regulatory reform descriptions to the World
Bank Group’s Board of Executive Directors and World Bank Group Country
Management Units in different regions, which then inform the respective
governments about the reforms identified in their economies. Through this
process, government authorities and World Bank Group staff working on
the economies covered by Doing Business can alert the Doing Business team
about, for example, regulatory reforms not reported by the respondents
or additional achievements of regulatory reforms. In addition, the team
responds formally to the comments of governments or regional staff and
provides explanations of the scoring decisions.
Data adjustments
Information on data corrections is provided in the data notes available at
the Doing Business website. A transparent complaint procedure allows any-
one to challenge the data. From November 2018 to October 2019, the team
received and responded to 150 queries on the data.
Uses of the Doing Business data

Doing Business was designed with two main types of users in mind: policy
makers and researchers. It is a tool that governments can use to design
sound business regulatory policies. Nevertheless, the Doing Business data are
limited in scope and should be complemented with other sources of infor-
mation. Doing Business focuses on a few specific rules relevant to the case
studies analyzed. These rules and case studies are chosen to be illustrative
of the business regulatory environment, but they do not constitute a com-
prehensive description of that environment. By providing a unique dataset
that enables analysis aimed at better understanding the role of business
regulation in economic development, Doing Business is also an important

source of information for researchers.
Governments and policy makers

Doing Business offers policy makers a benchmarking tool useful in stimulat-
ing policy debate, both by exposing potential challenges and by identifying
good practices and lessons learned. Despite the narrow focus of the indica-
tors, the initial debate in an economy on the results they highlight typically
turns into a deeper discussion on areas where business regulatory reform
is needed, including areas well beyond those measured by Doing Business.
In economies where subnational studies are conducted, the Doing Business
indicators go one step further in offering policy makers a tool to identify
good practices that can be adopted within their economies.
The Doing Business indicators are “actionable.” For example, governments
set the minimum capital requirement for new firms, invest in company and
property registries to increase their efficiency, or improve the efficiency of tax
administration by adopting the latest technology to facilitate the preparation,
filing, and payment of taxes by the business community. Governments also
undertake court reforms to shorten delays in the enforcement of contracts.
Some Doing Business indicators, however, capture procedures, time, and costs
that involve private sector participants, such as lawyers, notaries, architects,
electricians, or freight forwarders. Governments have little influence in the
short run over the fees these professions charge, though much can be achieved
by strengthening professional licensing regimes and preventing anticompeti-
tive behavior. In addition, governments have no control over the geographic
location of their economy, a factor that can adversely affect businesses.
Over the past decade governments have increasingly turned to Doing
Business as a repository of actionable, objective data providing unique
insights into good practices worldwide as they have come to understand
the importance of business regulation as a driving force of competitiveness.
To ensure the coordination of efforts across agencies, economies such as
Colombia, Kuwait, and Malaysia have formed regulatory reform commit-
tees. These committees use the Doing Business indicators as one input to
inform their programs for improving the business environment. More than
70 other economies have also formed such committees. Governments have
reported more than 3,800 regulatory reforms, 1,316 of which have been
informed by Doing Business since 2003.7
Many economies share knowledge on the regulatory reform process
related to the areas measured by Doing Business. Among the most com-
mon venues for this knowledge sharing are peer-to-peer learning events—
workshops where officials from different governments across a region or
even across the globe meet to discuss the challenges of regulatory reform
and to share their experiences.
Researchers
Doing Business data are widely used by researchers in academia, think tanks,
international organizations, and other institutions. Since 2003, thou-
sands of empirical articles have used Doing Business data or its conceptual
framework to analyze the impact of business regulation on various eco-

nomic outcomes.8 Doing Business 2020 presents a literature review of recent
research on the effects of business regulation in chapter 2. That chapter is an
update to a similar exercise conducted in Doing Business 2014 and focuses on
research published in the top 100 academic journals in economics between
2013 and 2019.9
What is next?
Doing Business 2021 will include the contracting with the government
indicator set in the calculation of the ease of doing business ranking.
The contracting with the government indicator set measures the pro-
cedures and time to win a public procurement contract according to a
standardized case study focused on the infrastructure sector (see chapter
5 on contracting with the government). It also assesses the compliance
of regulation with internationally recognized good practice. The data
benchmark the efficiency of the public procurement life cycle in the
190 economies measured by Doing Business. As in the case of the other
topics included in Doing Business, the data identify sources of delay and
waste of resources.
Also, as part of a five-year cycle established in Doing Business 2015, Doing
Business 2021 will update the metrics of the best and worst regulatory
performance used in the calculation of the scores for the various Doing
Business indicator sets as well as the data on gross national income per
capita and the export and import products used as a reference for each
economy in the trading across borders indicator set. This update will allow
the Doing Business data to more accurately reflect the best regulatory prac-
tices achieved by top-performing economies in the last five years—these
practices will set the new standard for other economies to pursue. Doing
Business is also considering expanding the coverage of the study to include
the second-largest business city for economies with a population of more
than 100 million (as of 2019), and the third- and fourth-largest business
cities for economies with a population of more than 300 million.
Notes
1. Djankov 2016.
2. These papers are available on the Doing Business website at http://www
.doingbusiness.org/methodology.
3. For getting credit, indicators are weighted proportionally, according to their
contribution to the total score, with a weight of 60% assigned to the strength
of legal rights index and 40% to the depth of credit information index. In this
way, each point included in these indexes has the same value independent
of the component it belongs to. Indicators for all other topics are assigned
equal weights. For more details, see chapter 7 on the ease of doing business
score and ease of doing business ranking.
4. La Porta and Shleifer 2008; Schneider 2005.

5. The annual data collection exercise is an update of the database. The
Doing Business team and the contributors examine the extent to which the
regulatory framework has changed in ways relevant for the features captured
by the indicators. The data collection process should therefore be seen as
adding each year to an existing stock of knowledge reflected in the previous
year’s edition, not as creating an entirely new dataset.
6. Although about 15,000 contributors provided data for Doing Business 2020,
many of them completed a questionnaire for more than one Doing Business
indicator set. Indeed, the total number of contributions received for
Doing Business 2020 is more than 18,400, which represents a true measure
of the inputs received. The average number of contributions per indicator
set and economy is more than seven. For more details, see http://www
.doingbusiness.org/contributors/doing-business.
7. These are reforms for which Doing Business is aware that information provided
by Doing Business was used in shaping the reform agenda.
8. Since the publication of the first Doing Business study in 2003, more than
3,700 research articles discussing how regulation in the areas measured
by Doing Business influences economic outcomes have been published in
peer-reviewed academic journals; over 1,300 of these are published in the
top 100 journals. Another 10,000 are published as working papers, books,
reports, dissertations, or research notes.
9. The journal and institution rankings are from Research Papers in Economics
(RePEc) and cover the last 10 years. They can be accessed at https://ideas
.repec.org/top/top.journals.simple10.html and https://ideas.repec.org/top/top
.inst.allbest10.html.
CHAPTER 2
The effects of business
regulation
Since 2003, nearly 4,000 articles using Doing Business data
have been published in peer-reviewed academic journals
and more than 10,000 working papers have been posted
online.
Improvements in firm entry regulation are associated with

higher productivity.
Better land property rights improve investment decisions

by individuals.
Court efficiency plays a major role in the process of

economic development.
29
D
oing Business provides annual cross-country data on how govern-
ments regulate business, enabling research on how regulation affects
development. Thousands of empirical studies have assessed how the
regulatory environment for business affects productivity, growth, employ-
ment, trade, investment, access to finance, and the size of the informal
economy. Since 2003, when Doing Business was first published, numerous
articles discussing how regulation in the areas measured by the study influ-
ences economic outcomes have been published in peer-reviewed academic
journals. Over 10,000 additional working papers have been posted online.1
Doing Business 2014 reviewed research articles—including those published
in top-ranking economics journals between 2008 and 2013 or disseminated
as working papers in 2012/13—that used Doing Business data for analysis
or motivation.2 This chapter updates that review, adding research articles
published between January 2013 and July 2019.
Firm entry
Changes to start-up regulation affect the number and size of firms in the
market. New firm entry results in higher productivity through the realloca-
tion of resources from old to new firms. Fernandes, Ferreira, and Winters
(2018) find that the entry-simplifying reform introduced in Portugal in 2005
boosted sectoral competition. Using employer–employee data for all private
sector firms and workers in the country, they also find that higher com-
petition is associated with better firm performance. Furthermore, greater
market competition is associated with an increase of 6–11% in executive
remuneration. Alfaro and Chari (2014) examine the effects of the “License
Raj” reform in India on firm size distribution and resource reallocation. The
authors find that the number of small firms increased in industries with
easier start-up rules. They also observe an increase in the productivity of
these sectors, suggesting a reduction in resource allocation distortions over
the same period.
Meeting start-up requirements involves additional costs for firms. An
implicit assumption is that firms benefit from start-up registration in the
form of expanded access to credit—legal protection compensates for the
additional costs of becoming formal. Testing this hypothesis using data from
Benin, Benhassine and others (2018) find that start-up registration did not
improve the sales or profits of an average firm. Testing the benefits of eased
start-up regulation in Vietnam, however, Demenet, Razafindrakoto, and
Roubaud (2016) find that the value added of firms increased by 20% on
average.
Property transfer
Private land rights facilitate greater access to credit. Using enterprise data,
Karas, Pyle, and Schoors (2015) evaluate the effect of greater land tenure
security among large urban industrial businesses in the Russian Federation
The effects of business regulation 31
and find that private land rights facilitate access to external financing and
promote investment.
When property rights are not secure, fear of expropriation may drive
entrepreneurs to make suboptimal investment decisions. Goldstein and
others (2018) analyze the benefits of strengthening land property rights
in rural Benin by examining the link between land demarcation and
investment. The authors find that the land tenure security improvements
of demarcation induce a 23–43% shift toward long-term investment on
demarcated land parcels. They also find that improved tenure security leads
households to shift their investment decisions from subsistence to peren-
nial cash crops and that female-headed households are more responsive
than male-headed households to the demarcation reform.
Reliability of electricity
Power outages represent a significant obstacle to doing business in economies
worldwide. An unreliable supply of electricity results in spoiled perishable
goods, damage to sensitive equipment, and productivity losses. Firms adapt
by buying generators and other expensive equipment to protect sensitive
inventory and machinery. Allcott, Collard-Wexler, and O’Connell (2016)
examine the effects of electricity shortages on input choices, revenue, and
productivity in manufacturing plants in India between 1992 and 2010. The
authors find that electrical shortages reduce the average plant’s revenue
by 6–8%, and that producer surplus drops by 10%, of which roughly half
is due to the cost of backup generators. Moyo (2013) investigates the rela-
tionship between power outages and manufacturing productivity in Africa
in 2002–05 and finds a negative relationship between both the number of
hours per day without electricity and the percentage of output lost due to
outages and productivity.
Andersen and Dalgaard (2013) also focus on African businesses in esti-
mating the impact of power outages on economic growth over the period
1995–2007. The authors find that a 1-percentage-point increase in outages
decreases long-run GDP per capita by 3%. Using firm-level data for 14
Sub-Saharan African economies, Cole and others (2018) find that reducing
average outage levels to those of South Africa would increase overall sales
of firms by 85%, and the increase would rise to nearly 120% for firms
without a generator (figure 2.1).
Labor market regulation

Changes in labor market regulation affect unemployment rates and
labor force participation. Labor market regulation also determines firm
productivity.
When set above the market equilibrium salary, minimum wages
raise unemployment in competitive markets. Using data for 2001–09,
Jales (2018) finds that the introduction of a minimum wage in Brazil is
FIGURE 2.1 Reducing power outages boosts overall firm performance

Average total time of outages (hours per year)
2,000
1,800
1,600
1,400
1,200
1,000
800
600
400
200
0 5 10 15 20
Financial losses due to outages (% of sales)
Source: Cole and others 2018.

Note: Financial losses are positively correlated with the average total time of outages.
associated with a 39% increase in informal employment. Yamada (2016)

finds that the introduction of a minimum wage in Indonesia resulted in
a reduction in both hours of work and employment. Although noting an
increase in earnings among low- and middle-income households, the
author concludes that the welfare gain resulting from raising the minimum
wage is negligible.
Alvarez and Fuentes (2018) find that a minimum wage increase in Chile
under rigid labor market regulation is partially responsible for a slowdown
in manufacturing productivity in the late 1990s. The authors estimate
that a real increase of about 22% in the minimum wage during the period
1998–2000 reduced total factor productivity by 2% in industries with fewer
unskilled workers and 4% in those with more unskilled workers. Bjuggren
(2018) finds that increased labor market flexibility in Sweden is associ-
ated with higher labor productivity. In particular, the author examines
the effects of a 2001 reform of employment protection rules that allowed
firms with fewer than 11 workers to exempt 2 workers from seniority rules
(under which the last person hired is the first to be fired in the case of
redundancy).
Amirapu and Gechter (2019) find that restrictive labor regulation in India
is associated with a 35% increase in firms’ unit labor costs. Kawaguchi and
Murao (2014), using data from high-income economies from 1960 to 2010,
find that the persistence of youth unemployment is positively correlated
with labor market rigidity. A study by Acharya, Baghai, and Subramanian

(2013) suggests, however, that limited labor market rigidity in some
high-income economies is positively correlated with firm innovation, pri-
marily because job stability boosts employee innovation.
Changes to labor market regulation are associated with changes in credit
markets. Alimov (2015) analyzes the impact of employment protection
regulation on bank lending in 25 high-income economies and finds that
increases in employment protection lead to greater loan spreads. He also
finds that increases in employment protection result in bank loans that are
significantly smaller and have shorter maturities.
Trade regulation and costs

The Doing Business indicators on trading across borders measure the time
to clear official procedures, including customs controls. A growing body of
literature uses these data. Martincus, Carballo, and Graziano (2015) mea-
sure the effects of customs-related delays on firms’ exports by studying
export transactions data from Uruguay for the period 2002–11, including
the actual time it took for these transactions to clear customs. Their findings
suggest that a 10% increase in customs delays results in a 4% decline in
exports. This effect emanates from higher costs for exporters, which sub-
sequently reduce their foreign sales, as well as for buyers, which appear to
reduce their exposure to firms whose deliveries are subject to such delays.
Similarly, Hornok and Koren (2015) analyze the impact of administrative
per-shipment costs on trade volumes. Employing Spanish shipment-level
export data for the period 2006–12, the authors find that a 50% reduction
in per-shipment costs is equivalent to a 9-percentage-point reduction in
tariffs.
Court efficiency
Judicial reforms targeting the quality, speed, and access of the judiciary
favor improvements in productivity and economic development. Chemin
(2018) finds that these reforms improved firm productivity by 22% in sec-
tors requiring more relationship-specific investments.
Judicial efficiency is essential to firm productivity. Ahsan (2013) uses
firm-level data from India to study the complementarities between the
speed of contract enforcement and tariff liberalization. His findings suggest
that the gains in productivity from a reduction in input tariffs are highest
for firms in economies with the most efficient courts.
Gianfreda and Vallanti (2017) analyze the impact of court delays in set-
tling labor disputes in Italy. The authors argue that delays in trials of labor
disputes increase firing costs. They also show that the rate of job turnover
is significantly lower in judicial districts with longer trials.3
Efficient courts improve financial markets. Ponticelli and Alencar (2016)

find that firms operating in Brazilian municipalities with less congested civil
courts experienced a larger increase in the use of secured loans. In the
years following a reform that increased the protection of secured credi-
tors, firms also experienced a significant increase in investment and output
value. These results underscore the importance of the timely enforcement
of creditors’ rights by the courts to improve access to finance.4
Faster and cheaper access to justice reduces some of the obstacles faced
by entrepreneurs. Lichand and Soares (2014) analyze the creation of spe-
cial civil tribunals in São Paulo in the 1990s that expanded the geographic
presence of the justice system, simplified judicial procedures, and increased
the speed of dispute adjudication. They find that the implementation of the
tribunals led to higher rates of entrepreneurship among individuals with
higher levels of education.
Better access to long-term debt reduces the volatility of firm growth.
Demirgüç-Kunt, Horváth, and Huizinga (2017) examine this link using
firm-level data for 47 developing economies over the period 1995–2013.
They find that better credit information systems and contract enforcement
mechanisms supporting credit markets improve firm access to long-term
finance.
Bankruptcy costs play a major role, during both crises and recoveries.
Ordoñez (2013) argues that lending rates, investment, and output (mea-
sured by real GDP per capita) fall quickly during a crisis, but slowly during a
recovery. This asymmetry is stronger in economies with greater bankruptcy
costs (measured by the cost of bankruptcy, bankruptcy duration, and the
recovery rate).
Chakraborty (2016) argues that higher-quality institutions help firms to
invest in institutional-dependent inputs, which might affect a firm’s per-
formance. The author finds that, in India, judicial quality is a significant
determinant of higher firm performance, for both exports and domestic
sales. A conservative estimate suggests that a 10% increase in judicial qual-
ity increases firm sales by 1–2%.
Creditors’ rights
Calomiris and others (2017) study the link between creditors’ rights and
credit from banks using microlevel data for 12 emerging market economies
(figure 2.2). The authors posit that legal systems for movable collateral are
usually weak—they limit the scope of the movable assets that can be used
as collateral, lack centralized registries, and require court orders to enforce
defaults. When the protection of creditors’ rights for movable collateral
improves, however, banks lend one-third more using the same level of col-
lateral. The authors test which of the components (creation, monitoring, or
enforcement) matter more and find that the monitoring and enforcement
components are the most relevant, implying that the results are driven
by the existence of collateral registries and the possibility of out-of-court
enforcement, and not by the mere existence of laws.
FIGURE 2.2 Better protection of creditors’ rights over movable assets is associated with
a greater supply of movable-collateralized loans, relative to immovable assets
Loan amount over immovable collateral minus loan amount over movable collateral
0.6
Czech Republic
0.5
0.4
Turkey
India
0.3
Chile
Romania
Pakistan
0.2 Slovak Republic
Singapore
Sri Lanka
Hungary Malaysia
0.1
Hong Kong SAR, China
0
1 2 3 4 5 6 7
Movable collateral law index
Source: Calomiris and others 2017.

Note: The movable collateral law index is based on seven of the eight components of the Doing Business strength
of legal rights index published until 2013. The vertical axis measures the difference between the average loan-to-
value of GlobalBank’s loans backed by immovable assets and movable assets (machinery, inventory, and accounts
receivable). Average for the period 2002–04.
Better protection of creditors’ rights benefits firms, as long as the pro-

tections improve the efficiency of credit markets and access to funding.
Berkowitz, Lin, and Ma (2015) study the complementarity between cred-
itors’ rights and firms’ protections against the potential expropriation of
their assets. Using data from China, the authors find that a reform reducing
expropriation risks and improving creditors’ rights led to an increase in firm
value. By analyzing a securitization reform in India, however, Vig (2013)
finds that the strengthening of creditors’ rights introduces distortions that
require firms to alter their debt structures by increasing liquidity.
Credit information
Credit information systems are intended to reduce the challenges of
asymmetric information between borrowers and lenders. With the right
infrastructure and regulation, credit bureaus allow lenders to identify the
risks associated with borrowers. Doblas-Madrid and Minetti (2013) find
that information sharing reduces contract delinquencies and defaults.
Specifically, lenders joining the bureau experience a drop of 23–30 days in

the maximum number of days a borrower’s payment is late (and a reduction
of 6 days in the average number of days a payment is late). Furthermore,
lenders joining the bureau were between 7% and 9% less likely on average
to experience a serious delinquency (90 days or more past due); an even
larger decline was observed in the probability of a major default event (such
as debt collection or legal action). Dierkes and others (2013) find that busi-
ness credit information sharing improves the quality of default predictions
for German firms, especially for older firms and those with limited liability.
Firms identified as low risk by credit information systems enjoy better
access to credit. For example, using firm-level data and credit scores for
Belgian manufacturing firms between 1999 and 2007, Muûls (2015) finds
that firms export and import more when they have better credit ratings
and face lower credit constraints. The author argues that a firm’s negative
financial situation might make its overseas suppliers reluctant to trade with
the firm, thereby affecting its imports. Being credit-constrained also pre-
vents firms from overcoming the fixed costs associated with exporting and
importing.
Other economic agents benefit indirectly from credit bureau signals.
Beck, Lin, and Ma (2014) study the link between tax evasion and financial
sector outreach using data for more than 64,000 firms across 102 econo-
mies for the period 2002–10. The authors show that firms evade taxes to a
lesser degree in economies with better credit information sharing systems.
This effect is stronger for smaller firms, firms in smaller cities and towns, as
well as those operating in industries that rely on external financing, and in
industries and economies with greater growth potential.
Shareholders’ rights
Strong shareholders’ rights are critical for the efficient operation of stock
markets. Claessens, Ueda, and Yafeh (2014) study the relationship of those
rights with the cost of capital using data from 40 economies for the period
1990–2007. The authors find that well-defined and well-enforced share-
holders’ rights reduce the overall cost of capital, especially for expanding or
distressed firms. They also find that the extent of creditors’ rights does not
have significant effects on the cost of capital. Houston, Lin, and Xie (2018)
study the link between the corporate cost of capital and shareholder pro-
tection laws in the United States. On the basis of a sample of about 5,000
public firms between 1985 and 2013, they find that weakened litigation
rights for shareholders increase firms’ implied cost of capital by approxi-
mately 5% above the sample median.
Shareholders’ rights are positively associated with economic growth.
Brown, Martinsson, and Petersen (2013) find that firms with strong share-
holder’s rights and better access to financing from their shareholders are
more likely to invest in research and development. The analysis is based on
a sample of 32 high- and middle-income economies.
When lending is limited during banking crises, stock markets provide

an alternative source of funds for firms. Levine, Lin, and Xie (2016) study
this relationship using data for 36 economies from 1990 to 2011 and find
that stock markets better mitigate the challenges of a crisis when stronger
shareholder protection laws are in place. Economic crises tend to reduce
firm value. Jenwittayaroje and Jiraporn (2019) find that having indepen-
dent directors significantly improved firm value (by roughly 4%) during
the recession of 2008. Cremers and Ferrel (2014) find a robustly negative
association between restrictions on shareholder rights and firm value using
data from the United States.
Tax regulation
Using data from Pakistan for the 2006–11 period, Waseem (2018) finds that
following a tax increase firms react by underreporting profits, moving to
the informal economy, or changing their legal form. Also, even though tax
revenue was higher immediately after the tax increase, three years later it
was below initial levels.
Belitski, Chowdhury, and Desai (2016) investigate the interaction between
corruption and corporate income tax rates across a panel of 72 economies
in the period 2005–11 and find that higher tax rates consistently discourage
entry. They also find that corruption offsets the negative influence of high
taxes on entry. Rocha, Ulyssea, and Rachter (2018) find that reducing taxes
once registration costs have been eliminated reduced firm informality in
Brazil; however, this effect comes mainly from the registration of existing
firms and not from the creation of new formal businesses.
Harju, Matikka, and Rauhanen (2019) show that high compliance costs
produce reactions from entrepreneurs similar to those associated with
changes in tax rates (figure 2.3). Using evidence from value added tax fil-
ings in Finland, the authors find that an increase in sales is the result of a
reduction in compliance costs rather than the level of the value added tax
rate.
Esteller-Moré, Rizzo, and Secomandi (forthcoming) study the extent
to which taxes matter in directing foreign direct investment (FDI) inflows
and find that there is heterogeneity between Organisation for Economic
Co-operation and Development (OECD) and non-OECD economies. Using
the dataset produced by Djankov and others (2010), the authors show
that taxes in non-OECD countries affect FDI flows, whereas they have no
significant impact in OECD countries.
Foreign direct investment

Doing Business measures regulation from the point of view of domestic
entrepreneurs. The efficiency of regulation affecting domestic firms, how-
ever, is correlated with regulation affecting FDI. Corcoran and Gillanders
FIGURE 2.3 The percentage of voluntarily registered firms in Finland increased after the
reduction in compliance costs
Voluntarily registered firms (%)
55
45
35
25
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015
Percentage of firms Linear fit
Source: Harju, Matikka, and Rauhanen 2019.

Note: Value added tax registration is defined separately for each entrepreneur in each year. The vertical line before
2004 shows the tax rate reform introducing a VAT relief scheme. The line before 2010 shows the year where the
reduction in compliance costs occurs.
(2015) study this connection and find a strong correlation between foreign
investment and the ease of doing business ranking for the period 2004–09.
They also find that this result is primarily driven by the Doing Business ease
of trading across borders component.
Munemo (2014) also studies this connection using data for 138 econo-
mies over the period 2000–10. The study finds evidence that foreign invest-
ment crowds out domestic investment in economies with entry regulation
costs above a certain level. This evidence suggests that reforming business
start-up regulation plays a role in enhancing the complementarity between
foreign and domestic business activity.
The complexity of tax systems is a major determinant of FDI. Lawless
(2013) studies this relationship using data from 16 high-income source
economies and 57 host economies. The author finds that the number of
payments and time to comply with tax obligations have significant nega-
tive effects on whether foreign investment flows are present. Specifically,
a 10% reduction in tax complexity is comparable to a 1% reduction in the
effective corporate tax rate.
Overall business regulatory environment

The Doing Business indicators correlate with different outcomes of interest to
policy makers. Kraay and Tawara (2013) evaluate this relationship with data
for all Doing Business topics and all economies and find that quantifying the
partial effects of indicators on relevant outcomes is challenging. Using data
for 189 economies for the period 2005–13, however, Djankov, Georgieva,
and Ramalho (2018) find that business-friendly regulation is correlated
with a lower poverty head count at the economy level. This association is
significant using Doing Business data on getting credit and enforcing con-
tracts. Additional analysis suggests that the conduit for poverty reduction
is business creation, both as a source of new jobs and as a manifestation of
thriving entrepreneurship.
Summary
Changes that improve regulatory efficiency have positive effects on entre-
preneurship, firm formalization, access to credit, and FDI.
Still, questions remain. First, what is the complementarity of different
regulatory reforms? Doing Business data tell us which reforms politicians
make together. Research needs to tell us whether this is the right combi-
nation of reforms for improved economic and social outcomes. Second,
how do some economies reform regulation consistently over an extended
period? In other words, does democracy—and frequent changes in
government—incentivize more or less reform? Finally, what is the profile
of the reformers: young or more experienced politicians, officials facing
economic crises or an extended period of stability? The answers to such
questions may teach us about the logic of regulatory reform.
Notes
1. Based on searches for citations in the nine background papers that form the
basis of the Doing Business indicators in the Social Science Citation Index and
Google Scholar (http://scholar.google.com).
2. The exception to this rule is Djankov, McLiesh, and Ramalho (2006) because
they examine the impact of overall business regulation on economic growth.
3. For example, a difference in trial length between the 5th and 95th percentile
is associated with a difference of almost 60% in job turnover.
4. Favara and others (2017), however, find that, for distressed firms in
particular, imperfect enforcement of debt contracts in default reduces
shareholder-debtor conflicts and induces leveraged firms to invest more and
take on less risk as they approach financial distress.
CHAPTER 3
Removing obstacles to
entrepreneurship
Fifty-eight economies have eliminated the need for paid-in
minimum capital to start a business, whereas 48 others
have reduced the amount of capital required.
Fifty-six new credit bureaus and 32 new credit registries

have launched worldwide.
Sixty-three economies have introduced online systems for

filing and paying taxes.
Forty-five economies have adopted reforms implementing

or strengthening reorganization procedures to resolve
insolvency.
41
D
oing Business has recorded more than 3,800 regulatory reforms since
the first study was published in 2003. Many of those reforms were
implemented in four areas measured by Doing Business—starting a
business, getting credit, paying taxes, and resolving insolvency.
Uruguay provides an example of the challenges faced by entrepreneurs
and firms as well as of the improvements resulting from reforms. In 2003,
entrepreneurs in Uruguay were required to deposit capital blocked at the
bank equivalent to 212% of income per capita, making it expensive to start
a business. Paying taxes was cumbersome for firms, with an average of 55
payments taking 304 hours to complete each year. With limited access to
credit—and a low asset recovery rate in cases of bankruptcy—operating a
business was challenging. Today, entrepreneurs in Montevideo decide what
capital they need when they start a business. Thanks to the introduction of
online tax services, the number of tax payments has been cut by one-third
and the time to pay by half. With 100% of the adult population covered by
a credit bureau, access to credit has been strengthened. And, if things go
wrong for the company, entrepreneurs can attempt a reorganization. As a
result, the recovery rate for firms in Uruguay improved significantly, rising
from 12 to 45 cents on the dollar.
Starting a business: Eliminating paid-in minimum

capital requirements
In Doing Business 2004, 124 economies required fixed paid-in minimum
capital to start a business. By 2019, this number has fallen by half, with
many governments eliminating the requirement after it failed to serve its
intended purpose of protecting creditors.
Origins of paid-in minimum capital requirements: Controlling

who can start a company
Paid-in minimum capital is the amount that entrepreneurs must legally
deposit in a bank or with a notary when incorporating a business. In 1855,
members of the United Kingdom’s House of Lords were among the first
to mention a minimum capital requirement. It was initially proposed that
companies should have capital of no less than 20,000 pounds sterling in the
context of the railway mania.1
Paid-in minimum capital requirements appeared elsewhere in Europe
in the second half of the 19th century. Entrepreneurs were required to
obtain government permission to start a company until the mid-1800s,
and the required concessions involved considerable government scrutiny.
Following the removal of concession prerequisites, European economies
experienced a boom in business creation and, in some cases, speculation in
the railway industry and banking sector. In response, governments enacted
new regulation with stricter rules to start a business.
In Germany, for example, the Corporations Act of 1870 created the
concept of joint-stock companies, which required entrepreneurs to comply
Removing obstacles to entrepreneurship 43
with more onerous rules when setting up a company, including much larger
share values.2 The act specified a minimum value per share of 50 German
thalers for named shares and 100 thalers for bearer shares. A fixed nominal
paid-in minimum requirement to start a company was first introduced in
the 1892 law on limited liability companies.3 Such firms were required to
have an issued capital of at least 20,000 marks, of which at least 25% had
to be paid in before the firm could operate. This amount was substantial—
with income per capita of 470 marks in Germany in 1892, the paid-in
minimum capital requirement was the equivalent of 42 times income per
capita.4
Other European economies also introduced nominal paid-in minimum
capital requirements. Sweden, for example, passed a Companies Act in 1895
and introduced a nominal minimum share capital. Portugal passed similar
legislation in 1911, Austria in 1916, and most other Western European
countries by the mid-1930s—including France, Italy, and Spain. Such leg-
islation later spread beyond Europe to economies like Brazil, Chile, and
Colombia.
Toward helping business

Once viewed as a way to provide security to creditors, paid-in mini-
mum capital requirements proved to be inefficient.5 In some econo-
mies, entrepreneurs would borrow the amount required for deposit at
the time of business registration only to withdraw it immediately after.
Worse, paid-in minimum capital requirements create barriers that
prevent entrepreneurs from formalizing.6 These requirements espe-
cially affect female-owned businesses, which tend to have less start-up
capital.7
Doing Business has tracked paid-in minimum capital requirements in
190 economies since 2003. During that period, 106 economies enacted
139 regulatory reforms reducing or eliminating paid-in minimum capital
requirements. Of these, 79 economies implemented one regulatory change,
and 27 economies enacted more than one. Angola, for example, made three
successive reductions of the minimum capital requirement in 2003, 2006,
and 2011 before eliminating it in 2016.
Fifty-eight economies eliminated paid-in minimum capital requirements.
The most proactive regions were Europe and Central Asia (16 regulatory
changes) and the Middle East and North Africa (12 regulatory changes).
Some of the most recent examples are found among high-income econ-
omies of the Organisation for Economic Co-operation and Development
(OECD). In May 2019, for example, Belgium amended its Commercial
Code to abolish the paid-in minimum contribution requirement for lim-
ited liability companies. Following the reform, company founders were
required only to prove sufficient equity to carry out operations in their
financial plans.
Within the same period, Doing Business captured 81 regulatory changes reduc-
ing the amount of the paid-in minimum capital requirement. Sub-Saharan
Africa was the region implementing the greatest number of reductions.
Many of these cuts were made by the 17 member states of the Organization
for the Harmonization of Business Law in Africa (Organisation pour l’Har-
monisation en Afrique du Droit des Affaires, or OHADA). Entering into force
in May 2014, the revised Uniform Act regarding the Law of Commercial
Companies and Interest Economics Associations simplified the rules for the
creation of companies and allowed member states to set paid-in minimum
requirements nationally, with a minimum of 5,000 CFA francs ($9) per share.
The Central African Republic, for example, reduced its paid-in minimum capi-
tal requirement from 527% of income per capita in Doing Business 2004 to 35%
of income per capita in Doing Business 2020. Similarly, 20 OECD high-income
economies introduced at least one reduction. In April 2019, Denmark low-
ered its paid-in minimum capital requirement from 50,000 kroner ($7,470)
to 40,000 kroner ($5,975) for domestic limited liability companies. In the
Europe and Central Asia region, paid-in minimum capital requirements were
reduced 16 times during the last 17 years. For example, Croatia reduced its
paid-in minimum capital requirement by half in April 2019, from 10,000
kunas ($1,505) to 5,000 kunas ($752).
The most significant changes, however, took place in the Middle East
and North Africa (figure 3.1). The average paid-in minimum capital
requirement in the Middle East and North Africa in Doing Business 2004
was 466% of income per capita.8 In Doing Business 2020 it has fallen to just
5%. Jordan and Saudi Arabia made the biggest reductions over time—from
over 1,000% of income per capita in Doing Business 2004 to a zero paid-in
minimum capital requirement.
FIGURE 3.1 Economies in the Middle East and North Africa cut paid-in minimum capital
requirements the most over time
Average paid-in minimum capital requirement
(% of income per capita)
500
450
400
350
300
250
200
150
100
50
0
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
DB
DB
DB
DB
DB
DB
DB
DB
DB
DB
DB
DB
DB
DB
DB
DB
DB
Middle East & North Africa Sub-Saharan Africa East Asia & Pacific Latin America &
South Asia Europe & Central Asia OECD high income Caribbean

Note: Myanmar and the Syrian Arab Republic were removed from regional averages as outliers.
How do paid-in minimum capital requirements relate to business

formalization and viability?
When deciding to incorporate a business, founders consider several fac-
tors: what legal form the company will take, what its main activities will
be, where the premises will be located, how to advertise and promote the
company, and so on. With a variety of start-up expenses—from incorpora-
tion costs to purchasing materials and equipment to paying salaries—the
requirement to pay in a certain minimum capital necessitates additional
cash that entrepreneurs must generate and be able to set aside. These costs
may negatively affect an entrepreneur’s decision to start a business. Data
suggest that higher requirements for paid-in minimum capital are associ-
ated, on average, with lower new business entry (figure 3.2).
Furthermore, higher minimum capital that must be paid in upon incor-
poration is associated with a higher percentage of firms expected to pay
bribes to get an operating license and with a higher share of firms identify-
ing access to finance as a major constraint.9
Early advocates of paid-in minimum capital requirements believed that
they served as a protection for investors. However, Doing Business data show
FIGURE 3.2 The higher the paid-in minimum capital requirement for business
start-ups, the lower the business entry rate in the economy
Natural log of new business density
4
–1
–2
–3
–4
–5
–5 –3 –1 1 3 5 7 9
Natural log of paid-in minimum capital requirement
Sources: Doing Business database; Entrepreneurship database (http://www.doingbusiness.org/data

/exploretopics/entrepreneurship), World Bank.
Note: The analysis was conducted using cross-sectional data as well as panel data with economy and year fixed
effects regression. The paid-in minimum capital requirement reﬂects the amount that an entrepreneur needs to
deposit in a bank or with a third party, and it is recorded as a percentage of the economy’s income per capita.
New business density represents the number of newly registered corporations per 1,000 working-age people
(age 15–64). The relationship is significant at the 5% level after controlling for income per capita. Annual data
are available for 2006–16; the dataset comprises 93 economies where observations are available on both metrics.
For visual simplification, the graph displays data only for 2014 with 39 observations.
that economies requiring businesses to pay in 100% or more of income

per capita upon incorporation tend to have a recovery rate that is 17 cents
lower, on average, than economies that require less capital.10 Economies
with lower paid-in minimum capital requirements also tend to have, on
average, stronger regulation for the protection of minority investors.11 In the
end, investor protection is guaranteed with much more efficient ways than
the requirement of a fixed paid-in minimum capital for all companies.
Getting credit–credit information: Developing credit

reporting systems
Since the inception of Doing Business, 56 new credit bureaus and 32 new
credit registries have launched worldwide. Credit information sharing has
become a key element in the infrastructure of credit markets around the
world as a prerequisite for sound risk management and financial stability.
Credit bureaus and registries offer a way to minimize the problem of asym-
metric information because they help lenders better predict borrowers’
capacity to repay, therefore reducing the probability of default.12
The emergence of credit information sharing around the world

Before the establishment of credit reporting service providers, credit infor-
mation sharing took place informally. During the 19th century, communities
and merchants in the United Kingdom shared only negative information,
maintaining lists of individuals with poor credit records in an effort to reduce
their own risk and offer credit to more borrowers. The first formal arrange-
ment for credit information sharing emerged in the United States in the
1840s with the creation of the first commercial credit reporting registries.13
In the 1950s and 1960s the first bureaus operated with limited infor-
mation and focused on particular industries, such as banks and retailers.
Credit reporting systems have evolved from distributing only negative
information (for example, individuals with overdue payments) to including
positive information that allows a debtor to create “reputational collateral,”
typically in the form of a credit score that signals a borrower’s individ-
ual creditworthiness to a large pool of lenders. Since the 1980s, the credit
reporting industry has expanded worldwide.
Expanding consumer credit has fueled the emergence of credit bureaus
and registries in developing economies. In recent decades, major inter-
national bureaus have opened in low-income economies, bringing their
expertise developed in high-income markets.
Improving credit reporting systems in developing economies

Credit bureaus and registries have become nearly universal. Whereas 67%
of economies had a private credit bureau or a public credit registry in Doing
Business 2005, in 2019 that figure is 88%.
In Doing Business 2005, all OECD high-income economies had an operating
credit bureau or registry compared to 57% of economies in Sub-Saharan Africa.
Since then, most new credit bureaus and registries were established in devel-
oping regions. Before 2008, Sub-Saharan Africa had very few credit bureaus
and lending markets were underdeveloped.14 Governments began passing
laws licensing credit bureaus and mandating credit information sharing by
commercial banks. In Doing Business 2020, 92% of economies in Sub-Saharan
Africa have an operational credit bureau or registry (figure 3.3). Seventeen
of the 62 new credit bureaus and 15 of the 39 new credit registries launched
since the first Doing Business study were established in Sub-Saharan Africa.
The Europe and Central Asia region follows closely, with 16 credit bureaus
and 7 credit registries founded since the inception of Doing Business. Eastern
European economies had no private credit bureaus until the mid-1990s and,
as they transitioned to market economies, required legislative changes to
encourage commercial banks to share credit data.
Despite substantial reform, Sub-Saharan Africa remains the region
with the least developed credit information systems. Until recently in the
economies of the West African Economic and Monetary Union (Union
Economique et Monétaire Ouest Africaine, or UEMOA) credit information
was available only through the Central Bank of West African States (Banque
Centrale des Etats de l’Afrique de l’Ouest, or BCEAO) credit registry, which
operated with minimal features. The registry did not provide comprehen-
sive credit reporting services to lenders; instead, its primary aim was to
support the BCEAO’s supervision functions. In 2015 the BCEAO selected
Creditinfo VoLo as the accredited company to operate a credit bureau in its
member economies; operations began in February 2016.
FIGURE 3.3 Europe and Central Asia and Sub-Saharan Africa saw the largest increases
in credit reporting service providers since 2005/06
Share of economies with a credit reporting service provider (%)
100
80
60
40
an
a
a
sia
c
e
ia
ric
ric
be
cifi
om
As
lA
Af
Af
rib
Pa
inc
ra
h
n
rth
Ca
ut
ra
nt
&
h
So
No
ha
Ce
hig
&
ia
As
Sa
ica
&
t&
D
b-
st
er
pe
C
Su
OE
Ea
Ea
Am
ro
Eu
le
tin
idd
La
M
DB2007 DB2020

Note: The sample includes 174 economies with data available back to Doing Business 2007.
In Nigeria, credit bureaus were formally recognized starting in 2008

when the Central Bank of Nigeria licensed three private credit bureaus.
As in UEMOA economies, the low coverage rate presented an obstacle to
credit bureau development in Nigeria. In 2010, the largest credit bureau,
CRC Credit Bureau Limited, covered just 4.1% of the adult population and
offered basic services including online distribution of positive and negative
credit data on any loan amount to both individuals and firms. In 2011, two
retailers started providing data to CRC, and by 2018 CRC had increased its
coverage to 14% of the adult population and offered credit scoring services,
thus achieving a score of 8 (the maximum score) on the depth of credit
information index.
Impact of establishing new credit information systems

Doing Business data indicate that firms are 9% less likely to identify access
to finance as a major constraint in economies where a bureau or regis-
try exists. Economies with credit bureaus are also associated with higher
credit-to-GDP ratios (figure 3.4).
Setting up new credit bureaus and registries has positive effects within
economies. The launch of a credit bureau in Kenya, for example, has helped
to reduce interest rates, collateral, and default rates for loans at commercial
banks.15 In India, lenders in the microfinance industry observed 50% lower
default rates as well as higher operational efficiencies.16
Credit bureaus launched in 2019 are more likely to generate a higher
score in the Doing Business depth of credit information index upon their
establishment, with features including the distribution of credit scores,
FIGURE 3.4 The establishment of a credit reporting service provider is associated with
more private credit in an economy
Average ratio of private credit to GDP (%)
45
40
35
30
25
3 years 2 years 1 year Establishment 1 year 2 years 3 years
before before before of bureau or after after after
registry

Note: The analysis was conducted using ordinary least squares regression with year dummies. The figure represents
an average private credit-to-GDP ratio for all economies with a credit bureau or public registry launching between
Doing Business 2006 and Doing Business 2017. The relationship is significant at the 1% level after controlling for
income per capita and exogenous changes over time.
positive data (like on-time payment status), and data from alternative
sources (such as utilities or retailers) that help to increase their coverage.
Although credit bureaus opening in 2004/05 scored 2.5 points on average
(out of 6 points) on the depth of credit information index, private bureaus
that opened in 2017/18 scored 5 points on average.17 In Doing Business 2006,
it was more common for credit bureaus to launch with only a few features,
such as distributing data on both individuals and firms and distributing
both positive and negative data. By 2019 new bureaus and registries typ-
ically launch with the capacity to provide credit scoring services, data on
utility credit, and online platforms.
Paying taxes: Transitioning from manual to electronic

filing and payment
In Doing Business 2006, only 43 economies had an online system for filing
and paying taxes. Fifteen years later, this number has more than doubled
(to 106) as economies shift from manual filing and in-person payment of
taxes to filing tax returns electronically and paying taxes online.
Origins of online filing of tax returns: Making compliance with tax

obligations easier
Electronic filing (e-filing) and electronic payment (e-payment) are the pro-
cesses of submitting tax returns and payments over the Internet. E-filing
and e-payment have various benefits that have made the tax preparation
process easier for businesses, including the ability to file a tax return from
one’s office at a convenient time and the ability to prepopulate tax returns
with data already held by the tax administration.
The United States was the first economy to introduce e-filing in 1986,
followed by Australia in 1987.18 E-filing in the United States began as a
small test program consisting of just five tax preparers from the cities of
Cincinnati, Raleigh-Durham, and Phoenix.
Although tax preparers used special computers and software to simplify
tax preparation in the 1980s, they still had to print all the forms and mail
them to the Internal Revenue Service (IRS). The early e-filing process
consisted of tax preparers using a machine called Mitron—a tape reader
with a modem. The tax preparer would insert the tape with the tax data
and then transfer it to the IRS. At the IRS, an agent would transfer the
tape into a supercomputer called Zilog, which would read the data and
organize it into files that the IRS could use for processing. The program’s
success prompted the IRS to expand it to additional cities. By 1987, 66
tax preparers from seven U.S. cities had used the system to file roughly
78,000 tax returns. To improve the system, that year the IRS added an
electronic direct deposit option, allowing tax refunds to be wired to the
taxpayer’s bank account.
In 1988 the IRS moved to an IBM processing system, which eliminated
the need for an IRS employee to manually connect a phone to a modem.
The IRS e-filing system became operational nationwide in 1990, and

4.2 million taxpayers filed their returns electronically that year. Today, in
the United States e-filing and e-payment are the most common means used
by taxpayers to file and pay their taxes.
From paper to electronic tax returns and tax compliance simplification

The introduction of electronic systems for filing and paying taxes has cut
tax compliance times globally. The use of electronic tax filing and pay-
ment systems has risen sharply since 2004, with the most notable prog-
ress in the economies of Europe and Central Asia (figure 3.5). By 2018,
the average compliance time in this region fell from 473 to 225 hours per
year mainly because of the use of e-filing and e-payment in addition to
simplifying and streamlining the tax systems of the individual economies.
The most common feature of reform globally in the area of paying taxes
was the implementation or enhancement of electronic filing and payment
systems.
Since Doing Business 2006, 63 economies have introduced online plat-
forms for filing tax returns including online payment modules. Europe
and Central Asia and East Asia and the Pacific were the two most proactive
regions introducing such systems. Among high-income economies, 97%
use electronic filing or payments, whereas Sub-Saharan Africa has the
lowest share of economies (17%) using such features. Factors inhibiting
FIGURE 3.5 The Europe and Central Asia region has made the most notable progress in
reducing tax compliance time
Average time (hours per year)
500
400
300
200
100
As ral
ca
ia
a
cifi
om
ric
ea
As
ri
nt
ia
Af
Af
ibb
Pa
inc
Ce
h
ut
n
rth
r
&
Ca
ra
&
h
So
hig
ia
No
ha
pe
&
As
Sa
ro
&
CD
ica
st
Eu
b-
st
OE
er
Ea
Su
Ea
Am
le
idd
tin
La
DB2006 DB2020

Note: In South Asia, time in DB2020 is higher than time in DB2006 because of Maldives, which in Doing Business
2013 introduced three major taxes: business profit taxes, value added tax, and pension contributions. Therefore,
compliance time in Maldives went up from 0 to 391 hours.
the adoption of technology by tax administrations and taxpayers include

low literacy levels, unreliable information technology (IT) infrastructure,
and poor availability of suitable accounting and tax preparation software.
Doing Business data show, however, that the use of online systems for tax
filing and payment resulted in efficiency gains in several economies in
Sub-Saharan Africa in 2018 including Côte d’Ivoire, Kenya, Mauritius,
and Togo.
As of Doing Business 2013, the Czech Republic had implemented several
reforms that reduced the time to file and pay taxes to just 230 hours (from
866 hours in Doing Business 2006). The reform process began in early 2000
with changes to regional and central tax administration organizational
structures, the introduction of a mandatory tax certification test for employ-
ees, the adoption of strict tax audit guidelines, and the development of the
tax administration information system. At the same time, the tax author-
ity built a centralized tax administration register and began upgrading its
systems to prepare for the transition to online tax return filing. Electronic
submission of tax documentation began in 2004. Finally, in 2011, the
Czech Republic expanded the list of taxpayer services provided online and
established a Specialized Tax Office that launched a taxpayer–tax agency
feedback mechanism to improve client services. All of these efforts resulted
in a substantial reduction in the time to file and pay taxes.
China has implemented business tax reforms consistently over the years,
with notable results. In Doing Business 2006, for example, businesses in
Shanghai spent 832 hours per year on average to prepare, file, and pay
taxes, and they had to make 37 payments. By Doing Business 2020, these
metrics have been reduced to just 138 hours per year and 7 payments.
In 2014 China integrated taxpayer services functions through a mobile
tax application and launched official accounts on the two main Chinese
social media platforms (WeChat and Weibo). In 2015, the Internet+Taxation
Initiative unlocked the potential of big data for taxpayer services, such as
data sharing among government bodies, online training, and e-invoices.
The State Taxation Administration launched the Golden Tax III system in
2017, which facilitated e-filing of different stamp duty taxes. Additionally,
China implemented a series of measures in the past two years, which
simplified corporate income tax, labor taxes, value added tax declarations,
and e-delivery of invoices.
How do e-filing and e-payment of taxes relate to less corruption?

Studies show that high tax compliance costs are associated with larger
informal sectors, more corruption,19 and less investment.20 The moderniza-
tion of IT infrastructure increases efficiency, reduces physical interactions
between tax officials and taxpayers, and eliminates the physical exchange
of cash, which can reduce rent-seeking. Moreover, data show economies
with fewer tax payments21 have a lower perceived level of public sector
corruption (figure 3.6).
Businesses care about what they get in return for their taxes. Good quality
physical infrastructure is critical for the sound functioning of an economy—it
FIGURE 3.6 Fewer tax payments are associated with a lower perception of corruption
Corruption Perceptions Index score (0–100)
100
80
60
40
20
0 10 20 30 40 50 60 70
Payments (number per year)
Sources: Doing Business database; Transparency International data (https://www.transparency.org/cpi2017).

Note: The figure compares the Corruption Perceptions Index with the absolute number of tax payments that a
medium-size company pays in a year (for each year between 2012 and 2018). The analysis was conducted using
cross-sectional data as well as panel data with economy and year fixed effects regression. The relationship is
significant at the 5% level after controlling for income per capita. A higher score on the Corruption Perceptions
Index indicates a lower level of perceived corruption. Data for the Corruption Perceptions Index are for 2017. The
sample comprises 169 economies. In the paying taxes methodology, the number of tax payments is recorded as one
when a tax is filed and paid online regardless of the statutory number of filings and payments.
plays a central role in determining the location of economic activity. The

efficiency with which tax revenue is converted into public goods and ser-
vices has an impact on the tax morale of businesses and individuals. Data
show that, in economies where fewer tax payments result from the use of
e-filing and e-payment of taxes, the public’s perception of the quality of
public services—and their independence from political pressure—is higher.22
Electronic services facilitate a transparent platform for collaboration among
government agencies as well as interactions with taxpayers, reducing the
vulnerability of public services to political interference.
Technology is changing how taxes are administered. More and more
companies are using tax software, and more and more tax authorities are
creating easier-to-use online portals to simplify tax compliance. Electronic
systems for filing and paying taxes benefit taxpayers by reducing preparation
time and errors by enabling automated verification of transactions. These
systems also benefit the tax authorities by making tax systems more robust
and reducing operational costs—such as those associated with processing
and handling paper tax returns—allowing human and financial resources
to be reallocated to efforts that improve services to taxpayers. In the past
15 years, tax administrations worldwide have sought to introduce and

continuously enhance their online systems to improve their efficiency and
facilitate more comprehensive and faster risk assessment and compliance
checks on returns.23 This efficiency in turn has benefitted taxpayers by eas-
ing the compliance burden.
Resolving insolvency: Introducing or strengthening

reorganization procedures
Since Doing Business 2006, more than 40 economies have adopted reforms
implementing or strengthening reorganization procedures to resolve insol-
vency. Having reorganization procedures reduces failure rates of small and
medium-size enterprises and prevents the liquidation of insolvent but via-
ble businesses.
The emergence of reorganization procedures

Reorganization is a process by which the financial well-being and viability
of a debtor’s business may be restored through a reorganization plan, so
that the business continues to operate as a going concern. In accordance
with good international practices, a reorganization procedure enshrines
clear rules on its commencement, including an insolvency test; provides a
mechanism to manage the debtor’s property; sets minimum requirements
for the content and adoption of the reorganization plan; contains an ele-
ment of debt restructuring; and provides a stay period for enforcement
actions. Before the introduction of reorganization, corporate overindebted-
ness was solved primarily by applying mechanisms like in-court liquidation
and schemes of arrangement with creditors.
The concept of liquidation has been present in both civil and common
law economies since as early as the 16th century. Liquidation is the pro-
cess of assembling and selling the assets of an insolvent debtor, emptying
it and distributing the proceeds to its creditors. Liquidation rests under the
assumption that exit from the market encourages entrepreneurs to rees-
tablish themselves with a better reallocation of resources, generating firm
creation and economic growth.24 The risk, however, arises when a viable
business is forced to liquidate but could otherwise become profitable with
the appropriate restructuring of its obligations, management, or business
industry or by undertaking other structural changes. Research also shows
that after completion of liquidation, creditors often recoup only a portion
of their investment.25
Apart from liquidation, many common law economies also still rely on
other instruments like the “scheme of arrangement” for debt restructuring.
Initially introduced into English law in 187026—and later to the economies
of the Commonwealth27—the scheme of arrangement is a court-approved
agreement between a company and its shareholders or creditors aimed at
enabling both solvent and insolvent companies to rearrange their assets
and liabilities.
The scheme of arrangement is not a tool designed specifically to restore

the financial viability of an insolvent business.28 Therefore, the need for
better mechanisms emerged. Modern insolvency regimes shifted the focus
toward offering restructuring tools to businesses that are economically
viable but face temporary financial distress, while also allowing a speedy
liquidation of nonviable businesses. Inspired by commercial debt restruc-
turing performed by merchants with their trade networks through nego-
tiation, and supplemented with the stay of enforcement proceedings, the
idea of a reorganization procedure emerged as an efficient alternative.
Originally introduced into law in the United States in 1978, the first wave
of reforms establishing reorganization procedures followed the financial
crisis at the end of the 20th century.29 It was at this time that legislators
realized the necessity of separating unviable businesses from viable ones,
and to preserve the latter. Most reforms that introduced reorganization
procedures were, however, implemented during and after the 2008 finan-
cial crisis.
Introducing effective reorganization procedures is a recent phenomenon,
and, in many economies, businesses facing financial distress still do not
have an option to reorganize. Around the world, one-third of economies
have no reorganization procedures.
Reforms introducing reorganization procedures

The case of India provides an example of successful implementation of
reorganization procedures. India established an insolvency regime in
2016.30 Before the implementation of the reform, it was very burden-
some for secured creditors to seize companies in default of their loans.
The most common way for secured creditors to recover the debt was
through very lengthy and burdensome foreclosure proceedings that
lasted almost five years, making efficient recovery almost impossible.
The new law introduced the option of reorganization (corporate resolu-
tion insolvency process) for commercial entities as an alternative to liq-
uidation or other mechanisms of debt enforcement, reshaping the way
insolvent firms could restore their financial well-being or close down.
With the reorganization procedure available, companies have effective
tools to restore financial viability, and creditors have access to better
tools to successfully negotiate and have greater chances to revert the
money loaned at the end of insolvency proceedings.
Since its implementation, more than 2,000 companies have used the
new law. Of these, about 470 have commenced liquidation and more
than 120 have approved reorganization plans, with the remaining cases
still pending. In the past, foreclosure was the most common procedure
reported by legal practitioners in both Delhi and Mumbai under the case
study assumptions measured by the resolving insolvency indicator set,
with an approximate duration of 4.3 years. Despite some challenges in the
implementation of the reform—particularly regarding court operations
and the application of the law by multiple stakeholders—the number of
reorganizations in India has been gradually increasing. As a result, reor-

ganization has become the most likely procedure for viable companies as
measured by Doing Business, increasing the overall recovery rate from 27
to 72 cents on the dollar. This increase in the recovery rate is based on the
standardized methodology and underlying assumptions of the resolving
insolvency indicator set, which measures domestic limited liability com-
panies only.
Impact of reforms related to reorganization proceedings

The highest recovery rates as measured by Doing Business are recorded in
economies where reorganization is the most common proceeding.31 The
accessibility to reorganization procedures in an economy is associated with
higher lending to the private sector. Investment growth rises as a percent-
age of GDP as economies make reorganization procedures available, most
likely because economies with faster GDP growth rates may also be able to
enhance investment and vice versa. In economies without reorganization
procedures, domestic investment as a percentage of GDP declined by 1%
on average between 2004 and 2019; it rose by roughly 3% on average in
economies where reorganization procedures are available.32
In those economies with reorganization procedures, domestic investment
has been rising over the same period in every region except Latin America
and the Caribbean. Low-income and lower-middle-income economies in
South Asia and the Middle East and North Africa have been driving this trend
with domestic investment growth exceeding 10%. In contrast, for economies
with no reorganization procedures, domestic investment has been falling or
has remained flat in every region except East Asia and the Pacific.
Notes
1. For more information, see the Limited Liability Bill of August 7, 1855,
available at https://api.parliament.uk/historic-hansard/lords/1855/aug/07
/limited-liability-bill#S3V0139P0_18550807_HOL_4. The Final Act,
approved on August 14, 1855, omitted any requirement for minimum
capital. See https://www.legislation.gov.uk/ukpga/1855/133/pdfs
/ukpga_18550133_en.pdf.
2. Germany’s Corporations Act of 1870 is available at http://dlib-pr.mpier.mpg
.de/m/kleioc/0010/exec/books/%22158456%22.
3. Germany’s 1892 law on limited liability companies (Das Reichsgesetz betreffend die
Gesellschaften mit Beschränkter Haftung, GmBH) is available at https://www
.rechtsportal.de/Rechtsprechung/Gesetze/Gesetze/Wirtschaftsrecht/Gesetz
-betreffend-die-Gesellschaften-mit-beschraenkter-Haftung/GmbHG
-Gesetz-betreffend-die-Gesellschaften-mit-beschraenkter-Haftung2.
4. Hoffmann, Grumbach, and Hesse 1965.
5. Dreher and Gassebner 2013.
6. Djankov and others 2002.
7. Fairlie and Robb 2009.
8. The sample excludes the Syrian Arab Republic.
9. In both cases, natural log transformation was applied to the minimum

paid-in capital requirement. The analysis was conducted using panel data
with economy and year fixed effects regression. For the percentage of firms
identifying corruption as a major constraint, the relationship is significant at
the 10% level after controlling for income per capita. For the percentage of
firms identifying access to finance as a major constraint, the relationship is
significant at the 5% level after controlling for income per capita.
10. The relationship is significant at the 1% level after controlling for income
per capita.
11. The relationship is significant at the 1% level after controlling for income
per capita.
12. Ibrahim and Alagidede 2017.
13. Lauer 2017.
14. Tchamyou and Asongu 2017.
15. Gaitho 2013.
16. Based on research carried out by High Mark Credit Information Services
Private Limited in 2013–14 in partnership with the World Bank Group.
17. This calculation is based on the original methodology of the depth of credit
information index on a six-point scale.
18. Che Azmi and Kamarulzaman 2009.
19. Awasthi and Bayraktar 2015.
20. Braunerhjelm and Eklund 2014; Djankov and others 2010.
21. In the paying taxes methodology, the number of tax payments is recorded as
one when a tax is filed and paid online regardless of the statutory number of
filings.
22. See previous note.
23. EY global survey, VAT/GST electronic filing and data extraction, 2014,
available at: https://www.ey.com/Publication/vwLUAssets/EY_-_VAT-GST
_electronic_filing_and_data_extraction/$FILE/EY-vat-gst-electronic-filing
-and-data-extraction.pdf.
24. Asturias and others 2017.
25. Madaus 2017.
26. The scheme of arrangement was initially introduced to English law in the
Joint Stock Companies Arrangement Act of 1870.
27. Payne 2014.
28. Payne 2013.
29. Reorganization procedures were first introduced in the United States
Bankruptcy Code of 1978.
30. The government of India adopted the Insolvency and Bankruptcy Code 2016,
which was published in the official gazette on May 28, 2016.
31. Recovery rates are calculated by Doing Business as cents on the dollar
recovered by secured creditors in resolving insolvency.
32. The sample includes the 155 economies covered by the World Bank’s World
Development Indicators database.
CHAPTER 4
Employing workers
Nearly 40% of low- and lower-middle-income economies
prohibit the use of fixed-term contracts for permanent
tasks. In many of those economies, such legislation is
obsolete.
Six economies revised legal restrictions on nonstandard

working hours in 2018/19.
In economies with flexible employment regulation, more

young women join the labor force.
57
E
mployment laws—introduced in response to market failures including
worker exploitation, discrimination in hiring and working policies,
and unfair dismissal practices—are vital to worker well-being. At the
same time, firms should also be free to conduct their business in the most
efficient way possible. When labor regulation is too cumbersome for the
private sector, economies experience higher unemployment—most pro-
nounced among youth and female workers.1 With fewer formal job oppor-
tunities, workers turn to the informal sector.2 Flexible labor regulation
provides workers with the opportunity to choose their jobs and working
hours more freely, which in turn increases labor force participation.3
For example, if France were to attain the same degree of labor market
flexibility as the United States, its employment rate would rise by 1.6 per-
centage points, or 14% of the employment gap between the two countries.4
When Sweden increased labor market flexibility, by giving firms with fewer
than 11 employees the freedom to exempt two workers from their priority
list, labor productivity in small firms increased 2–3% more than it did at
larger firms.5
Governments face the challenge of striking a balance between worker
protection and labor market flexibility. As argued in the World Bank’s World
Development Report 2019: The Changing Nature of Work, extending protection
is the task of the government, not the firm.6 The employing workers indi-
cator set measures the flexibility of employment regulation. The indicators
follow the life span of a typical employment relationship—from hiring to
work scheduling and eventually to redundancy in a manner consistent
with international conventions.7
Who regulates employment the most?

Low- and lower-middle-income economies tend to regulate employment
more than do high- and upper-middle-income economies (figure 4.1).
For example, regulation in the Central African Republic, Madagascar, and
Senegal presents significant obstacles for employers hiring new workers
or dismissing redundant ones. Among lower-middle-income economies in
East Asia and the Pacific, Indonesia is one of the economies with the most
rigid employment regulation, particularly on hiring. In the same region
and income group, Mongolia allows the use of fixed-term contracts for per-
manent tasks with no limit on their renewal. In the Europe and Central
Asia region, regulation on hiring in Serbia is relatively rigid, and authorities
could benefit from the experience of Hungary where employers have the
freedom to use fixed-term contracts of up to five years for tasks of a per-
manent nature.
Many high- and upper-middle-income economies, including Denmark,
Namibia, and the United States, have flexible labor regulation. In other
advanced economies, including Luxembourg, Slovenia, and Spain, strict
labor rules make the process of hiring employees arduous. Research shows
Employing workers 59
FIGURE 4.1 Low- and lower-middle-income economies regulate employment the most
Ease of redundancy index (0–100)
100
High income
90 Denmark (100:100)
United States (100:100)
Upper middle income Slovenia (50:100)
Malaysia (100:90) Spain (63:80)
80 Lower middle income Belarus (100:80)
Nigeria (100:80) Paraguay (50:40)
Sri Lanka (100:50) Equatorial Guinea (0:30)
Indonesia (38:40)
70 Honduras (0:40)
Low income
60
Somalia (100:100)
Uganda (100:100)
Senegal (0:60)
Central African Republic (0:50)
50 55 60 65 70 75 80 85 90 95 100
Ease of hiring index (0–100)

Note: A higher index score indicates more flexible regulation, with 100 being the highest possible score. The dots indicate
the income group average score. The numbers indicate the economy’s score on the employing workers ease of hiring
index (left number) and the ease of redundancy (right number). Computation of the indexes is primarily based on the
Doing Business 2013 data notes.
that strict employment protection legislation shapes firms’ incentives to

enter and exit the economy, which in turn has implications for job creation
and economic growth.8 When designing labor laws—specifically those that
regulate hiring, work scheduling, and redundancy—authorities must assess
the impact on firms.
Ease of hiring
Businesses need flexibility in hiring. Doing Business uses the ease of hiring
index to measure the availability and maximum length of a fixed-term con-
tract for a task related to the permanent activities of a firm, the probation-
ary period, and the ratio of the minimum wage to value added per worker.
Using a fixed-term contract, an employer can hire a worker for a specific
period of time. These contracts afford employers the flexibility to respond
quickly to changes during the course of their operations, temporarily sub-
stitute workers on leave, and reduce the risk of new business ventures.
Fixed-term contracts can be critical to boosting youth employment by act-
ing as a channel for youth to gain work experience.9 Doing Business data
show that 124 economies allow fixed-term contracts for permanent tasks.
Those that do not are primarily low- and lower-middle-income economies
where legislation is obsolete in this area. Honduras, for example, prohibits
the use of fixed-term contracts for permanent tasks according to legislation
from 1959. Pakistan limits employer flexibility in this area with legislation
dating to the 1960s.
Some economies have reformed their laws governing the use of fixed-
term contracts. In 2017, as part of a revision of its Labor Code, Nepal intro-
duced fixed-term contracts for permanent tasks, and Benin made fixed-term
contract renewal unlimited. Although studies suggest that potential risks
could be associated with an overreliance on fixed-term contracts, the avail-
ability of fixed-term contracts should be considered in economies that have
large youth populations but outdated legislation.10
The probationary period is used to evaluate a potential full-time
employee’s suitability for a job, including that person’s skills, expertise, and
productivity. It is a low-risk mechanism for employers, on the one hand,
because it gives them the freedom to terminate employment contracts at a
low cost if a worker turns out to be a poor match for the job.11 Employees,
on the other hand, use the probationary period as a means to secure a per-
manent job. Often the duration varies between different groups of workers,
with longer average probationary periods allowed for high-skilled workers.
Moldova’s labor code, for example, establishes a six-month probationary
period for employees in a managerial role and a one-month probationary
period for low-skilled employees. The duration of a probationary period
also depends on firm size. In Australia, firms with 15 employees or more
are allowed to offer a maximum of 6 months of trial period, whereas firms
with 14 or fewer employees can employ workers on a probationary basis
for the first 12 months of their employment.
A mandatory minimum wage is designed to ensure that all workers
receive fair compensation. Research shows that firms in developing econ-
omies struggle to pay minimum wages to their workers because the ratio
of minimum wages to median earnings is too high relative to the ratio in
high-income economies.12 For example, a 10-percentage-point increase in
the minimum wage in Indonesia was associated with a 0.8-percentage-point
decrease in employment on average in a given province.13 Turkey’s subsidy
for low-income workers failed to boost either employment or economic
activity and negatively affected the fiscal accounts.14 The relationship
between minimum wage and employment is sometimes positive, however.
A 2018 study on Mauritius—where the minimum wage is set by sector—
found that a 10% increase in the minimum wage has a slightly positive
effect on employment in the covered sector.15
Flexibility of hours
To capture the flexibility in legislation governing working hours, the employ-
ing workers indicator set measures the length of the workweek, restrictions
and premiums on nonregular working hours (such as night work, weekly

holiday work, and overtime work), and the length of paid annual leave.
Research shows that greater employee freedom in choosing working hours
leads to higher productivity.16 Nevertheless, daily hours must not be set
so high that workers become susceptible to fatigue and reduced produc-
tivity.17 Ninety percent of economies have a workweek that is between five
and a half and six days. In 2018/19 Austria and Hungary reformed in the
area of working hours. Austria increased overtime to 12 hours per day and
60 hours per week.18 Hungary raised its overtime allowance to a maximum
of 400 hours per calendar year. In 2016, Hungary also removed restrictions
on working hours for retail stores, allowing them to open on Sundays.
Paid leave is the period during which workers take time away from their
job while continuing to receive an income and social protections.19 Doing
Business measures annual leave days for workers with 1, 5, and 10 years
of tenure. With 23.4 working days on average, the Middle East and North
Africa is the region with the most paid annual leave, followed by Sub-
Saharan Africa with 21.7 days. Workers in Guinea, Libya, and Togo, for
example, are entitled to annual leave of 30 working days on average, one
and a half times the global average of 18.8 days (figure 4.2). However, 9
out of every 10 employees in Sub-Saharan Africa operate in the informal
sector;20 therefore, the intended social protection provided by paid leave
reaches only a select few.
FIGURE 4.2 Economies in the Middle East and North Africa and Sub-Saharan Africa have
the longest paid annual leave
Average paid annual leave (days)
25
20
15
10
a
ca
sia
ge
ia
c
ric
cifi
om
ea
As
ri
ra
lA
Af
Af
ibb
Pa
inc
h
ra
av
ut
an
rth
&
nt
Ca
h
So
al
r
hig
No
ia
ha
Ce
ob
&
As
Sa
&
t&
CD
Gl
ica
st
b-
pe
OE
s
er
Ea
Su
Ea
ro
Am
Eu
le
idd
tin
La
M

Note: Paid annual leave is measured in working days.
Ease of redundancy
Cumbersome redundancy procedures pose challenges to firms. The employ-
ing workers indicator set measures aspects of regulation governing notifi-
cation and approval requirements, retraining obligations, and priority rules
for dismissal and reemployment. Rigid regulation can lead to a misalloca-
tion of company resources, providing older workers with job stability while
leaving younger, less experienced workers vulnerable.21
Redundancy is permitted as grounds for dismissal in all economies
except Bolivia, Oman, Tonga, and República Bolivariana de Venezuela.
Half of economies globally require that a third party, such as a govern-
ment agency, be notified of redundancy dismissals of a single employee or
group of employees. Although approval obligations are mandatory in just
16% of economies, they complicate the process. In Ghana, for example, an
employer must notify the Chief Labor Officer and the trade union of the
dismissal of any employee at least three months before termination—such
a rule significantly reduces the freedom of employers to adjust to shocks
when they arise.22
Priority rules for dismissal stipulate that certain workers must be laid off
first on the basis of attributes such as seniority, marital status, or number
of dependents. Similarly, priority rules for reemployment require that a
firm first offer any position that becomes available to workers previously
dismissed for redundancy before opening recruitment to a wider pool of
applicants. Doing Business data
show that priority rules are most
FIGURE 4.3 Priority rules are most prevalent widespread in low-income econ-
in low-income economies omies (70%), where young and
part-time workers remain highly
Share of economies with priority rules (%)
70
vulnerable in case of redun-
dancy termination (figure 4.3).
In Cameroon, an employer must
60 establish the order of redundancy
dismissals on the basis of profes-
50 sional aptitude, seniority, and the
expenses of a worker’s family.
Although priority rules aim to
40
protect workers from unfair dis-
missals, they make it more diffi-
30 cult for those workers perceived
as higher-risk—including young,
e
e
om
om
om
om
inc
inc
inc
inc
female, immigrant, or disabled

w
le
le
gh
idd
idd
Lo
Hi
workers—to find employment.23

rm
rm
we
pe
Up
Economies including the Kyrgyz

Lo
Republic and Slovenia have elim-

Note: Data include priority rules for redundancies and
inated priority rules for reemploy-
reemployment. ment and redundancies.
Redundancy cost
Severance payments for redundancy dismissals aim to protect the income of
redundant workers. Although the size of severance payments varies across
the 79% of Doing Business economies that require them, they can be difficult
or impossible for small firms to disburse. South Asia and Sub-Saharan Africa
are the regions with the highest redundancy cost. Redundancy costs on aver-
age in South-Asia amount to more than twice the weeks of salary paid to
redundant workers in the OECD high-income group. In Zambia, severance
payments amount to 20 months of salary for workers with 10 years of tenure.
Alternative unemployment protection systems, including unemployment
benefits, can be more effective at mitigating the effects of an unanticipated
worker dismissal. Whereas severance payments do not consider the worker’s
financial situation, unemployment insurance collects funds to provide sup-
port to workers who require support. Moreover, large severance payments
rarely reach more vulnerable groups of workers. Unemployment benefit
programs have been proven more effective at reaching these groups.24
Why flexible employment regulation matters

When faced with rigid employment protection laws, firms lose the f reedom
to conduct business efficiently. They find alternative ways to meet their
business needs, often hiring workers informally (figure 4.4). A large informal
FIGURE 4.4 Economies with flexible employment regulation tend to have a smaller
informal sector
Average nonagricultural employment in informal sector
(% of total employment)
100
80
60
40
20
0 20 40 60 80 100
Employing workers score (0–100)
Sources: Doing Business database; World Development Indicators database (http://data.worldbank.org/data-catalog

/world-development-indicators), World Bank.
Note: The figure shows the employing workers indicator set score and informal employment rate (2003–18 average). The
sample comprises 68 economies. The relationship is significant at the 1% level after controlling for income per capita.
sector, particularly in developing economies, undermines productivity and

economic development which, in turn, leads to increased unemployment,
especially among disadvantaged groups.25 Unemployed workers, or those
with jobs in the informal sector offering no health or social protection ben-
efits, are less likely to come out of poverty.
Restrictive labor regulation also restrains the freedom of employees to
choose their employment and working hours, which negatively affects
productivity. A firm’s ability to adjust to shocks is adversely affected by
rigid labor regulation.26 Moreover, firms invest less in new product creation
in such an environment.27 Restrictive steps for dismissing workers cause
managers to divert their attention from performing more productive tasks
and investing time in innovation as well as research and development.28
They also result in smaller firm size and the relocation of firms to econo-
mies with flexible regulation, which in turn reduces the benefits of trade
liberalization.29
Summary
Although labor laws provide essential protections to workers, firms should
not have to confront overly burdensome regulation. By changing restrictive
labor regulation, economies could better adjust to fast-changing market
conditions and dynamic work environments, generating positive outcomes
that include smaller informal sectors, increased employment, and higher
growth. Reinstating the option of fixed-term contracts would boost youth
employment. Similarly, miscalculated changes to the minimum wage could
lead to a decline in employment. Easing redundancy procedures facilitates
businesses in allocating resources more efficiently, while revising legal
restrictions on nonstandard working hours allows both employers and
employees to maintain competitiveness.
Notes
1. Djankov and Ramalho 2009.
2. Djankov and Ramalho 2009.
3. Cournède, Denk, and Garda 2016.
4. Di Tella and MacCulloch 2005.
5. Bjuggren 2018.
6. World Bank 2018.
7. Five of the 189 International Labour Organization conventions cover areas
measured by Doing Business: hours of work, weekend work, holidays with pay,
night work, and employee termination.
8. Bottasso, Conti, and Sulis 2016; Fernández and Tamayo 2017.
9. Cockx and Picchio 2012.
10. Duality of labor markets can have a number of negative outcomes. For a
discussion, see Doing Business 2017.
11. Marinescu 2009.
12. Ahn and others 2019.

13. Ahn and others 2019.
14. Betcherman, Daysal, and Pagés 2010.
15. Asmal and others 2018.
16. Collewet and Sauerman 2017.
17. Pencavel 2014.
18. As stipulated in Austria’s Working Time and Rest Periods Act.
19. According to International Labour Organization Convention 132 on holidays
with pay, employees have the right to take up to three weeks of paid annual
leave each year.
20. Choi, Dutz, and Usman 2019.
21. Francis and others 2018.
22. As stipulated in section 65 of Ghana’s Labour Act of 2003 (Act 651).
23. Kugler and Saint-Paul 2004.
24. World Bank 2018.
25. Botero and others 2004; Djankov and Ramalho 2009; La Porta and
Shleifer 2014.
26. Almeida and Carneiro 2009.
27. Kleinknecht, van Schaik, and Zhou 2014.
28. Lisi and Malo 2017.
29. Almeida and Carneiro 2009.
CHAPTER 5
Contracting with the
government
Efficiency in public procurement ensures better use of
taxpayer money.
Awarding a simple contract for road maintenance takes

as little as 161 days in the Republic of Korea or as long as
15 months in Chile.
Resolving complaints raised during the award and

execution of a contract takes 330 days in the Czech
Republic or more than four years in the Dominican
Republic.
67
I
n 2007 the Nigerian government awarded a contract for the rehabili-
tation of a local road. The works were slated to begin in 2009, but the
project specifications had been designed six years before the contract was
awarded. By the time the contractor started the works, the condition of the
road had deteriorated significantly. The project was awarded at less than
60% of the cost required to execute it. At the expiration of the contract
period in June 2012, the project was only 8% complete.1 A decade after
the contract award, rehabilitation works were still underway and a trip that
would typically take one hour took four.2
Delays and cost overruns are not the only results of nonfunctioning public
procurement. The waste of taxpayer money is the worst c onsequence. Bribes
also abound. In Honduras, the now-defunct highway fund, Fondo Vial,
awarded contracts to businesses run by a drug cartel to conduct road mainte-
nance in exchange for bribes.3
The contracting with the government indicator set—Doing Business’s lat-
est area of research—benchmarks the efficiency of the entire public pro-
curement life cycle, with a focus on the infrastructure sector.
Why does efficient public procurement matter?

Public procurement is the process by which governments purchase goods
and services from private firms. In many sectors—for example, transport,
infrastructure, and education—public authorities are the principal buyers.
Worldwide, public procurement accounts for between 10% and 25% of GDP
on average, and governments cumulatively spend $10 trillion on public con-
tracts each year.4 In OECD member economies, public procurement accounts
for 12% of general government expenditures.5 At 15%, low-income econ-
omies’ share of public procurement in GDP is the largest.6 Significant varia-
tion exists among economies: the ratio of government expenditure to GDP in
Finland and the Netherlands is about 20%, whereas in Bahrain and Oman it
is about 7%.7
Inefficient procurement regulation leads to substantial losses of public
funds. Studies indicate that excess costs for a public procurement project are
in the range of 25–50%.8 Research on the Democratic Republic of Congo,
Indonesia, Japan, and Turkey shows that improved competition reduces
prices.9 Similarly, a World Bank study finds that higher accountability leads
to lower costs in road construction projects, as do transparency in adver-
tising and tendering in Italy and the Slovak Republic.10 Competition also
deters bribes. A study of 34,000 firms in 88 economies shows that, in econ-
omies with more transparent procurement law, firms report paying fewer
and smaller bribes to public officials.11
Losses from bribery (that is, when a firm bribes a public official to obtain
a contracting advantage) represent on average between 4% and 10% of
global procurement spending.12 A new World Bank study shows that up to
one-fifth of the value of government contracts may be lost to corruption.13
The indirect costs of corruption lead to distorted competition.
Contracting with the government 69
TABLE 5.1 Contracting with the government standardized case study assumptions
Procuring entity – Is the agency in charge of procuring construction works for the authority that owns most of
the roads comparable to the one described in the contract section
– Is the sole funder of the works, has budget for the works, and is solvent
Bidding company – Is a privately and domestically owned medium-size limited liability company
– Operates in the economy’s largest business city
– Is up to date with all regulations and is in good standing with all relevant authorities,
including those related to taxes
– Has all licenses and permits needed to operate in this technical area
– Has already responded to a public call for tender and is already registered with the
procuring entity
Contract – Entails resurfacing 20 kilometers of a flat, two-lane road (not a highway and not under
concession), connecting the main business city to another city within the same state, region,
or province if applicable, with an asphalt overlay
– Is valued at $2.5 million
– Does not include any other work (such as site clearance, subsoil drainage, bridgework, or
further routine maintenance)
Procurement process – Is an open, unrestricted, and competitive public call for tender
The standardized case study

The contracting with the government indicators collect data through a
hypothetical scenario. The standardized case study includes assumptions
about the procuring entity, the bidding company, the contract, and the
procurement process (table 5.1).
The construction sector was chosen because of its ubiquitous nature.14
Worldwide, construction is a $2 trillion industry, representing between
5% and 7% of GDP in most economies.15 Government investment in road
transport alone accounts for 2.0–3.5% of GDP.16 Because of construction’s
role in development (and its size), corruption in this sector is particularly
harmful. The cost of collusion in the road sector is estimated at up to 60%
of the contract value.17 Roads and other large infrastructure projects are
consistently delivered over budget and over time.18 These overruns range
from 20% above estimates in OECD member economies19 to 135% of ini-
tial funding authorizations in some developing economies.20
What do the data show?

Three measures—the necessary procedures, the associated time, and the
features regulated by the applicable laws—capture various aspects of each
phase of the public procurement life cycle, from budgeting to payment
(figure 5.1).
• The number of procedures describes a finite number of interactions
between the contractor and various public agencies (the procuring entity,
any governmental office issuing permits, a court, and so on).
• The number of days describes how long those interactions take.
• The legal index benchmarks which aspects of the public procurement
process are regulated by law.
FIGURE 5.1 The public procurement life cycle
Needs and Bids Opening and Award and Contract Invoicing and
Tendering
budgeting collection evaluation signing amendments payment
The data show vast differences in how efficient public procurement is

worldwide. Sources of delay are found in every phase.
Needs and budgeting

If procuring entities do not begin the procurement cycle with a needs
assessment, it is unlikely that the process will have a successful outcome.
Overly optimistic budgets from faulty needs assessments result in projects
delivered over budget and over time.21
The way the contract value is estimated varies greatly—from detailed fact-
based analysis to an approximation left in the hands of public officials. In Hong
Kong SAR, China, the procuring entity uses multiple instruments to value
a contract, including market research to make informed decisions on design
options, works implementation programs, cost estimates, and procurement
method. The cost of materials is estimated through a price index established by
the Civil Engineering Society, and similar projects from previous years inform
other cost components. By contrast, procuring entities in Bolivia and Lebanon
do not regulate which data should be used to estimate the contract value.
Another indication of planning adequacy is whether budget resources
need to be secured before a procurement opportunity is advertised. In
many economies, including Poland, a budget allocation is not required to
proceed to the tender stage, suggesting that, when the time comes for the
procuring entity to pay the contractor, funds might not be available. Others
require a budget allocation that ensures that the necessary portion of the
yearly budget is set aside for that particular procurement (as is the case in
Canada and Slovenia, for example). Spain goes even further: in addition
to requiring a budget allocation, the procuring entity must also include a
document certifying the availability of funds in the tender documentation.
Budget planning matters a lot. A recent study of shortcomings in plan-
ning suggests that engineers’ cost estimates are, on average, twice those
provided by the funding authorization.22 An improper needs assessment
results in unnecessary purchases, waste of public funds, and excessive
renegotiations.23 The prospect of scrutiny enhances the level of attentive-
ness demonstrated by public officials.24
Tendering, evaluation, and award

At a minimum, governments need to perform the following six procedures
to award a public contract:
1. Communicate the opportunity to the private sector.
2. Collect the bids.
3. Open all bids received.

4. Evaluate the bids and award the contract.
5. Sign the contract.
6. Authorize the beginning of the works.
These steps are essential to the awarding of a public contract like the
standardized case study, and they take place everywhere. How rapidly they
are carried out, however, as well as how many additional procedures are
required, results in vast differences in efficiency. The opening of all bids
received, for example, may happen immediately after the submission dead-
line, as in Belgium and South Africa, or may take 20 days, as in Tunisia.
The time to evaluate all bids and choose the winner is about 30 days in
China, Georgia, and Norway, but is more than six months in the Kyrgyz
Republic and Lebanon. Additional steps, such as prequalification, take as
little as 21 days in Canada or as long as 90 days in Indonesia and Pakistan,
and 120 days in Ireland.
Korea—the economy in the sample that awards contracts fastest—
performs the six necessary procedures in just four months on average
(figure 5.2). Two additional steps are required: undergoing a prequalifi-
cation process (completed in less than three weeks) and obtaining a bid
FIGURE 5.2 Time and procedures to award a public procurement contract for road
maintenance in Greece and the Republic of Korea
Average time to complete procedure (calendar days)
450
400
60
350
30
300
90
250
200
150
150 7 30
100
1 60
55 14 30
50 1
1 30
1 1 20 1
0
t
ion
ity
ion
ing
es
its
ks
en
on
ar
nin
ak
or
m
r
at
iss
en
m
cu
Aw
sti
ew
r
Sig
ist
Pe
se
fic
se
Op
bm
m
Qu
rti
ali
tic
d
Su
ve
r
Bi
qu
fe
No
Ad
Of
e
Pr
Korea, Rep. Greece

Note: The number in each column refers to the number of days required for each procedure to be performed. If
no number is included, that procedure does not take place in that country. In Korea, the bidding process takes
8 procedures; in Greece, it takes 10.
security (done simultaneously with the submission of the bid). All in all,
awarding a simple routine contract for road resurfacing in Korea takes
161 days on average.
In other economies, the process is more convoluted. In Greece, for
example, it takes one year to perform the six procedures. The deadline for
submission of the bids is almost twice as long as in Korea (55 compared to
30 days). The evaluation of all bids received takes five months, and back
and forth between contractors and the procuring entity typically delays it
by an additional month. Once the decision is made and all documents are
ready, signing the contract should take place in a matter of days. Instead, it
takes an additional three months because of the need to receive approval
from the Court of Auditors. Once this approval is obtained and the contract
is signed, the contractor still needs to obtain an activity permit and an envi-
ronmental permit before being able to commence the works—taking an
additional month.
Greece grants those permits efficiently. Other economies do not.
Obtaining permits to work on the road (such as occupancy permits, envi-
ronmental permits, or traffic permits, if applicable) takes five months in
the Arab Republic of Egypt and seven months in São Paulo, Brazil. In these
economies, contractors aiming to work on government projects spend
months obtaining permits from public authorities.
Efficiency in awarding public contracts improves the level of competition
and encourages the participation of suppliers.25
Contract amendments, invoicing, and payment

Once the works begin, three procedures are necessary:
1. The contractor needs to let the procuring entity know that the works are
complete.
2. The procuring entity needs to confirm that the works are indeed complete.
3. The contractor needs to receive payment.
Efficiency in carrying out these steps, however, varies tremendously.
Issuing a certificate of completion report takes two weeks or less in Australia,
Canada, Denmark, Finland, Hungary, the Netherlands, and Malaysia; but
contractors are left waiting for more than six months in Italy. Disagreements
between the procuring entity and the contractor on whether the works
were properly performed may significantly delay this approval (by 320 days
in Mongolia and 455 days in República Bolivariana de Venezuela, for exam-
ple). The process does not end there. Despite agreement by both parties,
contractors may have to wait months to obtain payment. In Lebanon, Mali,
and Panama, obtaining payment takes more than six months.
Contract amendments are another source of delays during the execution
of the contract. Although frequent amendments indicate poor planning,
how well the procuring entity handles such amendments is an indication of
efficiency. A simple change order, such as for example a change in materials
that had been provided for in the initial procurement document, delays
execution of the works by as little as two weeks in Canada and Finland,

or as long as four months in Armenia. A more significant renegotiation
of one or more contract terms delays the process by 135 days in Mexico
City, Mexico, or 180 days in Tanzania. More efficient economies handle this
unexpected occurrence in three weeks (as in Finland and Korea). All in all,
delays in contract execution vary widely across the world. In Ireland, this
phase takes five procedures and 153 days, whereas in Mozambique it takes
eight procedures and 716 days.
Changes in contract terms and values are the most common chan-
nels of corruption in public procurement.26 When the work is complete,
low-quality goods are used to defraud procuring entities.27 The delivery
of substandard (overpaid) works—or a failure to deliver them at all—
represents the most significant risk of this phase. Occasionally, before the
delivery of subpar goods is detected, officials in the procuring entity may
delay payment for completed works to solicit bribes.28 A lack of transpar-
ency during the invoicing and payment phase leads to misuse of public
funds.
Complaints
Complaints are claims brought against the public administration through-
out the public procurement process. They are brought before or after the
award and may refer to a variety of issues. A potential bidder, for exam-
ple, could argue that the tender documents favor a specific bidder, or
that a costly performance guarantee hinders access by small firms. An
environmental nongovernmental organization could claim that the works
harm a protected species, or that the tender documents do not include
environmental parameters to ensure that they are executed in a sustain-
able manner. Once the contract is awarded, losing bidders could challenge
the grounds of their exclusion or claim that the procuring entity granted
special treatment to the winning bidder. In some cases, raising a com-
plaint might be necessary to ensure fairness in the process. In others, it is
used as a dilatory technique.
Trust in complaints procedures increases participation in the public pro-
curement process, obtaining the best value for money. In turn, inefficient
complaint resolution can stall the award and execution of a simple contract
for years.
There is no minimum set of procedures to determine whether complaints
work efficiently. Instead, the contracting with the government indicator set
measures complaints brought before and after award, and focuses on who
brings these complaints, which authority would have jurisdiction to hear
them, how often they are raised, how long they would take to be resolved,
and whether they suspend the procurement process.
In the Czech Republic, where complaints are usually pursued until
there is no further recourse available (three tiers before contract award
and three tiers after), resolving these complaints takes 330 days on
average (figure 5.3). Resolving the same complaint in the Dominican
FIGURE 5.3 Calendar days to resolve complaints in the Czech Republic, the Dominican
Republic, and Pakistan
Average time to resolve complaints (days)
800
700
600
500
400
300
200
100
0
)
)
rd
rd
rd
rd
rd
rd
wa
wa
wa
wa
wa
wa
-a
-a
-a
t-a
t-a
t-a
re
re
re
os
os
os
(p
(p
(p
(p
(p
(p
r1
r2
r3
r1
r2
r3
Tie
Tie
Tie
Tie
Tie
Tie
Czech Republic Pakistan Dominican Republic

Note: “Pre-award” refers to any challenge raised before the contract is awarded, such as that of a bidder arguing
that the tender documents favor one specific company. “Post-award” refers to any challenge raised after the
contract is awarded, such as by a bidder arguing that one of the evaluation criteria was used arbitrarily by the
procuring entity to reduce the bidder’s final score. Tier 1, tier 2, and tier 3 refer to the number of instances such a
challenge would typically undergo.
Republic would take more than four years (1,580 days). Worldwide,
resolving complaints takes longer when courts are involved, and tends to
be more efficient once a dedicated administrative authority is in charge.
In 2011, Tanzania established the Public Procurement Appeals Authority
as an independent and quasi-judicial administrative body to resolve
appeals from challenges against procuring entities in an efficient and
specialized manner. As a result, challenges against award decisions are
decided in 41 days, and challenges on tender documents are resolved in
18 days.
The public procurement process is carried out in a similar way around the
world, but its efficiency varies greatly. And efficiency matters. Data show
that, on average, economies with more efficient public procurement—as
measured by the time it takes to award a contract, manage the unexpected
during execution, obtain payment, and resolve challenges—tend to have
lower perceived levels of corruption (figure 5.4).
FIGURE 5.4 Faster public procurement processes are associated with higher overall
levels of transparency
Average time to complete public procurement (days)
1,300
1,200
1,100
1,000
900
20 40 60 80 100
Corruption Perceptions Index (0−100)
Sources: Doing Business database; Transparency International data (https://www.transparency.org/cpi2018).

Note: The Transparency International Corruption Perception Index 2018 captures perception of public sector
corruption according to experts and businesspeople, using a scale of 0 (highly corrupt) to 100 (very clean).
The public procurement time is recorded in calendar days. The sample includes the 85 economies for which
contracting with the government data were finalized as of July 2019. The relationship is significant at the 1%
level after controlling for income per capita.
Summary
The contracting with the government dataset constitutes a one-of-a-
kind repository of comparable data on how the public procurement
process is carried out worldwide. These data inform change. Moreover,
the impact of these reforms goes beyond effective public procurement.
It affects m
anagement of public funds, efficiency in their expenditure,
and accountability of public officials. It also fosters innovation in the
delivery of projects, potentially leading to cost savings for governments
worldwide. Along with all other Doing Business indicators, the contracting
with the government dataset will be an important tool for governments
and researchers to design more efficient rules that promote growth and
development.
Notes
1. Chidolue, Nwajuaku, and Okonkwo 2013.
2. Ochayi, Chris. 2016. “FG Set to Rehabilitate Enugu-Onitsha Expressway.”
Vanguard, September 19. https://www.vanguardngr.com/2016/09
/fg-set-rehabilitate-enugu-onitsha-expressway/.
3. Gagne, David. 2017. “Contracts Awarded to Honduras
Drug Clan Illustrate Cyclical Corruption.” InSight Crime,
March 9. https://www.insightcrime.org/news/analysis
/contracts-awarded-honduran-drug-caln-illustrate-cyclical-corruption/.
4. European Commission, DG Enterprise and Industry 2014.
5. These and other OECD statistics on public procurement can be accessed
at http://stats.oecd.org/Index.aspx?QueryId=78413.
6. Djankov, Simeon, Asif Islam, and Federica Saliola. 2016.
“How Large Is Public Procurement in Developing Countries.”
Peterson Institute for International Economics (PIEE) Realtime Economic
Issues Watch (blog), November 7. https://www.piie.com/blogs/realtime
-economic-issues- watch/ how-large-public-procurement-developing-countries.
7. Djankov, Islam, and Saliola 2016.
8. Ades and Di Tella 1997; Bardhan 1997; Rose-Ackerman 1996a;
Rose-Ackerman 1996b.
9. Iimi 2006; Galletta, Jametti, and Redonda 2015; Onur, Özcan, and Taş 2012;
Soraya 2009.
10. Coviello and Mariniello 2014; Pavel and Sičáková-Beblavá 2013.
11. Knack, Biletska, and Kacker 2017.
12. Auriol 2006.
13. World Bank 2012.
14. Wells 2013.
15. Kenny 2009.
16. Kenny 2009.
17. Collier, Kirchberger, and Söderbom 2015; Wells 2013.
18. Flyvbjerg, Garbuio, and Lovallo 2009.
19. Flyvbjerg, Bruzelius, and Rothengatter 2003.
20. Chong and Hopkins 2016.
21. Flyvbjerg 2017; Chong and Hopkins 2016.
22. Chong and Hopkins 2016.
23. Decarolis and Palumbo 2015.
24. Bertók 2005.
25. Kinsey 2004.
26. See red flags 8 and 9 at of the World Bank Group’s “Most Common Red
Flags of Fraud and Corruption” at https://www.worldbank.org/en/about/unit
/sanctions-system/osd/brief/common-red-flags-of-fraud-and-corruption-in
-procurement; Dudkin and Välilä 2006.
27. See red flag 10 at https://www.worldbank.org/en/about/unit/sanctions-system
/osd/brief/common-red-flags-of-fraud-and-corruption-in-procurement.
28. Campos and Pradhan 2007.
CHAPTER 6
Ease of doing business
score and ease of doing
business ranking
Doing Business presents results for two aggregate measures:
the ease of doing business score and the ease of doing busi-
ness ranking, which is based on the ease of doing business
score. The ease of doing business ranking compares economies
with one another; the ease of doing business scores bench-
mark economies with respect to regulatory best practice,
showing the proximity to the best regulatory performance on
each Doing Business indicator. When compared across years,
the ease of doing business score shows how much the reg-
ulatory environment for local entrepreneurs in an economy
has changed over time in absolute terms, whereas the ease of
doing business ranking shows only how much the regulatory
environment has changed relative to that in other economies.
77
Ease of doing business score

The ease of doing business score measures an economy’s performance with
respect to a measure of regulatory best practice across the entire sample
of 41 indicators for 10 Doing Business topics (the employing workers and
contracting with the government indicators are excluded). For starting a
business, for example, Georgia and New Zealand have the lowest number
of procedures required (1). New Zealand also holds the shortest time to
start a business (0.5 days), whereas Rwanda and Slovenia have the lowest
cost (0.0). Australia, Colombia, and 118 other economies have no paid-in
minimum capital requirement (table 6.1).
Calculation of the ease of doing business score

Calculating the ease of doing business score for each economy involves
two main steps. In the first step individual component indicators are nor-
malized to a common unit where each of the 41 component indicators y
(except for the total tax and contribution rate) is rescaled using the linear
transformation (worst – y)/(worst – best). In this formulation the highest
score represents the best regulatory performance on the indicator across
all economies since 2005 or the third year in which data for the indicator
were collected. Both the best regulatory performance and the worst reg-
ulatory performance are established every five years1 on the basis of the
Doing Business data for the year in which they are established and remain
at that level for the five years regardless of any changes in data in interim
years. Thus an economy may establish the best regulatory performance for
an indicator even though it may not have the highest score in a subsequent
year. Conversely, an economy may score higher than the best regulatory
performance if the economy reforms after the best regulatory performance
is set. For example, the best regulatory performance for the time to get elec-
tricity is set at 18 days. In the Republic of Korea it now takes 13 days to get
electricity, and in the United Arab Emirates it takes just 7 days. Although
the two economies have different times, both economies score 100 on the
time to get electricity because they have exceeded the threshold of 18 days.
For scores on indexes such as the strength of legal rights index or the
quality of land administration index, the best regulatory performance is
set at the highest possible value (although no economy has yet reached
that value in the case of the latter). For the total tax and contribution rate,
consistent with the use of a threshold in calculating the rankings on this
indicator, the best regulatory performance is defined as the total tax and
contribution rate at the 15th percentile of the overall distribution for all
years included in the analysis up to and including Doing Business 2015. For
the time to pay taxes, the best regulatory performance is defined as the
lowest time recorded among all economies that levy the three major taxes:
profit tax, labor taxes and mandatory contributions, and value added tax
(VAT) or sales tax. For the different times to trade across borders, the best
regulatory performance is defined as one hour even though in many econ-
omies the time is less than that.
Ease of doing business score and ease of doing business ranking 79
TABLE 6.1 Which economies set the best regulatory performance?

Economy establishing best regulatory Best regulatory Worst regulatory
Topic and indicator performance performance performance
Starting a business
Procedures (number) Georgia; New Zealand 1 18a
Time (days) New Zealand 0.5 100b
Cost (% of income per capita) Rwanda; Slovenia 0.0 200.0b
Minimum capital (% of income per capita) Australia; Colombia; Mauritiusc 0.0 400.0b
Dealing with construction permits
Procedures (number) No economy was a best performer as of May 1, 2019.d 5 30a
Time (days) No economy was a best performer as of May 1, 2019. d
26 373b
Cost (% of warehouse value) No economy was a best performer as of May 1, 2019. d
0.0 20.0b
Building quality control index (0–15) China; Luxembourg; United Arab Emiratese 15 0f
Getting electricity
Procedures (number) Germany; Kenya; Republic of Koreag 3 9a
Time (days) Republic of Korea; St. Kitts and Nevis; United Arab Emirates 18 248b
Cost (% of income per capita) China; Japan; United Arab Emirates 0.0 8,100.0b
Reliability of supply and transparency of tariffs index (0–8) Costa Rica; Ireland; Malaysiah 8 0f
Registering property
Procedures (number) Georgia; Norway; Portugali 1 13a
Time (days) Georgia; Qatar 1 210b
Cost (% of property value) Saudi Arabia 0.0 15.0b
Quality of land administration index (0–30) No economy has reached the best performance yet. 30 0f
Getting credit
Strength of legal rights index (0–12) Brunei Darussalam; Montenegro; New Zealandj 12 0f
Depth of credit information index (0–8) Ecuador; Israel; United Kingdom k
8 0f
Protecting minority investors
Extent of disclosure index (0–10) China; Malaysia; United Kingdoml 10 0f
Extent of director liability index (0–10) Cambodia; Kenya; United Arab Emirates 10 0f
Ease of shareholder suits index (0–10) Djibouti 10 0f
Extent of shareholder rights index (0–6) India; Kazakhstan; Malta m
6 0f
Extent of ownership and control index (0–7) Bahrain; Colombia; Uzbekistann 7 0f
Extent of corporate transparency index (0–7) France; Norway; Taiwan, China o
7 0f
Paying taxes
Payments (number per year) Hong Kong SAR, China 3 63b
Time (hours per year) Singapore 49 p
696b
Total tax and contribution rate (% of profit) Canada; Denmark; Singaporeq 26.1r 84.0b
Postfiling index (0–100) No economy with both CIT and VAT has reached the 100 0
best performance yet.
Time to comply with VAT refund (hours) Croatia; Republic of Korea; Netherlandss 0 50b
Time to obtain VAT refund (weeks) Austria; Estonia 3.2 55b
Time to comply with corporate income tax correction Estonia; Lithuania; Portugal t
1.5 56b
(hours)
Time to complete a corporate income tax correction Japan; Sweden; United Statesu 0v 32b
(weeks)
(table continued on next page)

TABLE 6.1 Which economies set the best regulatory performance? (Continued)
Economy establishing best regulatory Best regulatory Worst regulatory
Topic and indicator performance performance performance
Trading across borders
Time to export
Documentary compliance (hours) Canada; Poland; Spainw 1x 170b
Border compliance (hours) Austria; Belgium; Denmarky 1x 160b
Cost to export
Documentary compliance (US$) Hungary; Luxembourg; Norwayz 0 400b
Border compliance (US$) France; Netherlands; Portugalaa 0 1,060b
Time to import
Documentary compliance (hours) Republic of Korea; Latvia; New Zealandbb 1x 240b
Border compliance (hours) Estonia; France; Germanycc 1x 280b
Cost to import
Documentary compliance (US$) Iceland; Latvia; United Kingdomdd 0 700b
Border compliance (US$) Belgium; Denmark; Estoniaee 0 1,200b
Enforcing contracts
Time (days) Singapore 120 1,340b
Cost (% of claim) Bhutan 0.1 89.0b
Quality of judicial processes index (0–18) No economy has reached the best performance yet. 18 0f
Resolving insolvency
Recovery rate (cents on the dollar) Norway 92.9 0f
Strength of insolvency framework index (0–16) No economy has reached the best performance yet. 16 0f
Note: CIT = corporate income tax; VAT = value added tax.
a. Worst performance is defined as the 99th percentile among all economies in the Doing Business sample.
b. Worst performance is defined as the 95th percentile among all economies in the Doing Business sample.
c. Another 117 economies also have a paid-in minimum capital requirement of 0.0.
d. No economy was a best performer as of May 1, 2019, due to data revisions.
e. Another three economies score 15 out of 15 on the building quality control index.
f. Worst performance is the worst value recorded.
g. In 25 other economies it takes no more than three procedures to get an electricity connection.
h. Another 23 economies score 8 out of 8 on the reliability of supply and transparency of tariffs index.
i. Two more economies record one procedure to register property.
j. Two additional economies score 12 out of 12 on the strength of legal rights index.
k. Another 50 economies score 8 out of 8 on the depth of credit information index.
l. Another 10 economies score 10 out of 10 on the extent of disclosure index.
m. Another 16 economies score 6 out of 6 on the extent of shareholders rights index.
n. Another six economies score 7 out of 7 on the extent of ownership and control index.
o. Another 10 economies score 7 out of 7 on the extent of corporate transparency index.
p. Defined as the lowest time recorded among all economies in the Doing Business sample that levy the three major taxes: profit tax, labor taxes and
mandatory contributions, and VAT or sales tax.
q. Another 30 economies have a total tax and contribution rate equal to or lower than 26.1% of profits.
r. Defined as the highest total tax and contribution rate among the 15% of economies with the lowest total tax and contribution rate in the
Doing Business sample for all years included in the analysis up to and including Doing Business 2015.
s. Another eight economies also have a compliance time for VAT refund of 0 hours.
t. Another 11 economies also have a compliance time for corporate income tax correction of no more than 1.5 hours.
u. Another 96 economies also do not impose a corporate income tax correction.
v. Time to complete a corporate income tax correction is 0 when there is no audit measured for the economy. No audit is measured when the
percentage of cases exposed to an additional review is less than 25%.
w. Another 23 economies also have a documentary compliance time to export of no more than 1 hour.
x. Defined as 1 hour even though in many economies the time is less.
y. Another 16 economies also have a border compliance time to export of no more than 1 hour.
z. Another 17 economies also have a documentary compliance cost to export of 0.0.
aa. Another 16 economies also have a border compliance cost to export of 0.0.
bb. Another 27 economies also have a documentary compliance time to import of no more than 1 hour.
cc. Another 22 economies also have a border compliance time to import of no more than 1 hour.
dd. Another 27 economies also have a documentary compliance cost to import of 0.0.
ee. Another 25 economies also have a border compliance cost to import of 0.0.
In the same formulation, to mitigate the effects of extreme outliers in the

distributions of the rescaled data for most component indicators (very few
economies need 700 days to complete the procedures to start a business, but
many need 9 days), the worst performance is calculated after the removal
of outliers. The definition of outliers is based on the distribution for each
component indicator. To simplify the process two rules were defined: the
95th percentile is used for the indicators with the most dispersed distribu-
tions (including minimum capital, number of payments to pay taxes, and
the time and cost indicators), and the 99th percentile is used for number
of procedures. No outlier is removed for component indicators bound by
definition or construction, including legal index scores (such as the depth
of credit information index, extent of disclosure index, and strength of
insolvency framework index) and the recovery rate (figure 6.1).
In the second step for calculating the ease of doing business score, the
scores obtained for individual indicators for each economy are aggregated
through simple averaging into one score, first for each topic and then across
all 10 topics: starting a business, dealing with construction permits, getting
electricity, registering property, getting credit, protecting minority inves-
tors, paying taxes, trading across borders, enforcing contracts, and resolving
insolvency. More complex aggregation methods—such as principal compo-
nents and unobserved components—yield a ranking nearly identical to the
simple average used by Doing Business.2 Thus Doing Business uses the simplest
method: weighting all topics equally and, within each topic, giving equal
weight to each of the topic components.3
An economy’s score is indicated on a scale from 0 to 100, where 0 rep-
resents the worst regulatory performance and 100 the best regulatory
performance. All topic ranking calculations and the ease of doing business
ranking calculations are based on scores without rounding.
FIGURE 6.1 How are scores calculated for indicators?

a. Getting electricity in Namibia b. Protecting minority investors in Namibia
Getting electricity score Protecting minority investors score

for procedures for extent of disclosure index
Best regulatory Best regulatory
100 performance 100 performance
Best regulatory
performance:
75 3 procedures 75
Namibia
Namibia Worst regulatory Best regulatory
50 performance 50 performance:
(99th percentile): 10 points
9 procedures
25 25 Worst regulatory
performance:
0 points
0 1 2 3 4 5 6 7 8 9 10 0 1 2 3 4 5 6 7 8 9 10
Procedures (number) Extent of disclosure index (0–10)

The difference between an economy’s score in any previous year and

its score in Doing Business 2020 illustrates the extent to which the economy
has changed in its business regulatory environment over time. In any given
year, the score measures how close an economy is to the best regulatory
performance at that time.
Treatment of the total tax and contribution rate

The total tax and contribution rate component of the paying taxes topic
enters the score calculation in a different way than any other indicator. The
score obtained for the total tax and contribution rate is transformed in a
nonlinear fashion before it enters the score for paying taxes. As a result of
the nonlinear transformation, an increase in the total tax and contribution
rate has a smaller impact on the score for the total tax and contribution
rate—and therefore on the score for paying taxes—for economies with a
below-average total tax and contribution rate than it would have had before
this approach was adopted in Doing Business 2015 (line B is smaller than line
A in figure 6.2). For economies with an extreme total tax and contribution
rate (a rate that is very high relative to the average), an increase has a
greater impact on both these scores than it would have had before (line D
is bigger than line C in figure 6.2).
The nonlinear transformation is not based on any economic theory of
an “optimal tax rate” that minimizes distortions or maximizes efficiency in
an economy’s overall tax system. Instead, it is mainly empirical in nature.
The nonlinear transformation
FIGURE 6.2 How the nonlinear along with the threshold reduces
transformation affects the paying taxes score the bias in the indicator toward
for the total tax and contribution rate economies that do not need to
levy significant taxes on compa-
Paying taxes score for total tax and contribution rate
nies like the Doing Business stan-
100 Best regulatory performance
dardized case study company
80 B
because they raise public reve-
A
nue in other ways—for example,
60
through taxes on foreign com-
40 D panies, through taxes on sectors
C other than manufacturing, or
20
from natural resources (all of
which are outside the scope of
0 10 20 30 40 50 60 70 80 90 100
the methodology). In addition, it
Total tax and contribution rate (% of profit)
acknowledges the need of econ-
Linear paying taxes score for omies to collect taxes from firms.
total tax and contribution rate
Nonlinear paying taxes score for
total tax and contribution rate Calculation of scores for
Change in paying taxes score economies with two cities
covered
For each of the 11 economies in
Note: The nonlinear paying taxes score for the total tax and
contribution rate is equal to the paying taxes score for the which Doing Business c ollects data
total tax and contribution rate to the power of 0.8. for the second-largest business
TABLE 6.2 Weights used in city as well as the largest one, the score
calculating the scores for is calculated as the population-weighted
economies with two cities average of the scores for these two cit-
covered ies (table 6.2). This calculation is done
for the aggregate ease of doing business
Economy City Weight (%)
score, the scores for each topic, and the
Bangladesh Dhaka 78
scores for all the component indicators
Chittagong 22
for each topic.
Brazil São Paulo 61
Rio de Janeiro 39 Variability of economies’ scores across
China Shanghai 55 topics
Beijing 45 Each Doing Business topic measures a dif-
India Mumbai 47 ferent aspect of the business regulatory
Delhi 53 environment. The scores and associated
Indonesia Jakarta 78 rankings of an economy can vary, some-
Surabaya 22 times significantly, across topics. The aver-
Japan Tokyo 65 age correlation coefficient between the 10
Osaka 35 topics included in the aggregate ease of
Mexico Mexico City 83 doing business score is 0.50, and the coef-
Monterrey 17
ficients between two topics range from
0.32 (between getting credit and paying
Nigeria Lagos 77
taxes) to 0.68 (between dealing with con-
Kano 23
struction permits and getting electricity).
Pakistan Karachi 65
These correlations suggest that economies
Lahore 35
rarely score universally well or universally
Russian Moscow 70
Federation badly on Doing Business topics (table 6.3).
St. Petersburg 30 Consider the example of Portugal. Its
United New York City 60 aggregate ease of doing business score is
States
Los Angeles 40 76.5. It scores 90.9 for starting a business
Source: United Nations, Department of and 100.0 for trading across borders, but
Economic and Social Affairs, Population Division, only 62.0 for protecting minority inves-
World Urbanization Prospects, 2014 Revision,
“File 12: Population of Urban Agglomerations tors and 45.0 for getting credit.
with 300,000 Inhabitants or More in 2014, by Figure 1.1 in chapter 1, “About Doing
Country, 1950-2030 (thousands),” http://esa.
Business,” illustrates the degree of vari-
un.org/unpd/wup/CD-ROM/Default.aspx.
ability for each economy’s performance
across the different areas of business regulation covered by Doing Business. The
figure draws attention to economies with a particularly uneven performance
by showing, for each economy, the distance between the average of its highest
three scores and the average of its lowest three across the 10 topics included
in this year’s aggregate ease of doing business score. Whereas a relatively small
distance between these two averages suggests a broadly consistent approach
across the areas of business regulation measured by Doing Business, a rela-
tively large distance suggests a more uneven approach, with greater room for
improvement in some areas than in others.
Variation in performance across topics is not at all unusual. It reflects
differences in the degree of priority that government authorities give to
particular areas of business regulation reform and in the ability of different
government agencies to deliver tangible results in their area of responsibility.
TABLE 6.3 Correlations between economy scores for Doing Business topics
Resolving insolvency
Registering property
construction permits
Protecting minority
Enforcing contracts
Getting electricity
Trading across
Getting credit
Dealing with
Paying taxes

investors
borders
Starting a business 0.50 0.46 0.39 0.37 0.51 0.55 0.40 0.38 0.45
Dealing with construction 0.68 0.50 0.41 0.56 0.49 0.52 0.43 0.44
permits
Getting electricity 0.51 0.45 0.61 0.57 0.65 0.51 0.58
Registering property 0.46 0.51 0.50 0.50 0.60 0.52
Getting credit 0.53 0.32 0.41 0.36 0.51
Protecting minority investors 0.52 0.50 0.52 0.64
Paying taxes 0.56 0.51 0.46
Trading across borders 0.49 0.54
Enforcing contracts 0.45
Change in the score gap

Many topics assess the impact of data changes on the basis of the absolute
change in the overall score of the indicator set and the change in the relative
score gap. The change in the score gap—or the distance to the best regulatory
performance—is defined as (scoreprior year – scorecurrent year)/(100 – scoreprior year),
where “score” is the aggregate score for the specific topic. For indicators
using macroeconomic variables, such as the cost of starting a business as a
percentage of income per capita, the macroeconomic data for the prior year
are used to control for exogenous factors such as a change in income per
capita. For example, in 2018/19 Papua New Guinea reduced the time and
cost to trade across borders, resulting in an improvement in its aggregate
score for trading across borders from 60.5 to 65.8. This improved the overall
score by 65.8 – 60.5 or 5.3 points, and reduced the score gap for Papua New
Guinea by (60.5 – 65.8)/(100 – 60.5) or 13.4% on trading across borders
in Doing Business 2020. For a complete discussion of the methodology for
classifying changes as reforms, see the Doing Business website.
Economies improving the most across three or more

Doing Business topics in 2018/19
Doing Business 2020 uses a simple method to calculate which economies
improved the ease of doing business score the most. First, it selects the
economies that in 2018/19 implemented regulatory reforms making it
easier to do business in 3 or more of the 10 topics included in this year’s
aggregate ease of doing business score.4 Forty-two economies meet this
criterion: Armenia; Azerbaijan; The Bahamas; Bahrain; Bangladesh;

Cabo Verde; China; Colombia; the Democratic Republic of Congo;
Djibouti; the Arab Republic of Egypt; Eswatini; Gabon; India; Indonesia;
Israel; Jordan; Kenya; Kosovo; Kuwait; the Kyrgyz Republic; Mauritius;
Moldova; Morocco; Myanmar; Nigeria; Oman; Pakistan; Philippines;
Qatar; the Russian Federation; Rwanda; Saudi Arabia; Serbia; Tajikistan;
Togo; Tunisia; Ukraine; United Arab Emirates; United States; Uzbekistan;
and Zimbabwe. Second, Doing Business sorts these economies on the
increase in their ease of doing business score over the previous year,
and the scores for both years are calculated using the same macroeco-
nomic data (such as income per capita and currency conversion rates) to
remove the effect of changes in these variables.
Selecting the economies that implemented regulatory reforms in at
least three topics and had the biggest improvements in their ease of doing
business scores is intended to highlight economies with ongoing, broad-
based reform programs. The improvement in the ease of doing business
score is used to identify the top improvers because it allows a focus on the
absolute improvement—in contrast with the relative improvement shown
by a change in rankings—that economies have made in their regulatory
environment for business.
Ease of doing business ranking

The ease of doing business ranking ranges from 1 to 190. The ranking of
economies is determined by sorting the aggregate ease of doing business
scores.
Notes
1. The next update will be published in Doing Business 2021 along with several
other methodological changes such as the introduction of the contracting
with the government indicators.
2. See Djankov and others 2005. Principal components and unobserved
components methods yield a ranking nearly identical to that from the simple
average method because both these methods assign roughly equal weights to
the topics, because the pairwise correlations among topics do not differ much.
An alternative to the simple average method is to give different weights to the
topics, depending on which are considered of more or less importance in the
context of a specific economy.
3. For getting credit and protecting minority investors, indicators are
weighted proportionally, according to their contribution to the total
score. The getting credit indicator weighs 60% assigned to the strength of
legal rights index and 40% to the depth of credit information index. For
protecting minority investors, the extent of disclosure index, the extent
of director liability index, and the ease of shareholder suits index are each
assigned a weight of 20%, whereas the extent of shareholder rights index
has a weight of 12% and the extent of ownership and control index and
the extent of corporate transparency index each weigh 14%. Indicators for
all other topics are assigned equal weights.
4. Changes making it more difficult to do business are subtracted from the total
number of those making it easier to do business.
CHAPTER 7
Summaries of Doing
Business reforms in
2018/19
Doing Business reforms affecting all sets of indicators included in
this year’s study, implemented from May 2018 to May 2019.1
✓ Reform making it easier to do business

× Change making it more difficult to do business
Albania
✓ Getting electricity
Albania increased the reliability of power supply by rolling
out a Supervisory Control and Data Acquisition (SCADA)
automatic energy management system for the monitoring of
outages and the restoration of service.
Reforms affecting the employing workers indicators are included

here but do not affect the ranking on the ease of doing business.
For reforms in paying taxes, when an economy introduces a value
added tax or sales tax, the reform is classified as a neutral reform
even though this type of reform increases the administrative burden
on firms. The reforms in paying taxes included in Doing Business 2020
are those implemented in calendar year 2018 (January 1, 2018 to
December 31, 2018).
87
Antigua and Barbuda

✓ Starting a business
Antigua and Barbuda made starting a business faster by improving the
exchange of information between public entities involved in company
incorporation.
Argentina
× Starting a business
Argentina made starting a business more difficult by introducing an addi-
tional procedure for legalizing the employee books for companies hiring
more than 10 employees.
✓ Dealing with construction permits
Argentina made dealing with construction permits easier by streamlining
procedures and implementing an electronic platform for building permit
applications.
✓ Trading across borders
Argentina reduced the time required for export and import documentary
compliance by introducing electronic certificates of origin and improving its
import licensing system.
✓ Enforcing contracts
Argentina made enforcing contracts easier by allowing electronic payment
of court fees.
Armenia
Armenia strengthened construction quality control by imposing stricter
qualification requirements for architects and engineers.
✓ Protecting minority investors
Armenia strengthened minority investor protections by requiring an inde-
pendent review and immediate disclosure to the public of related-party
transactions, increasing shareholders’ rights and role in major corporate
decisions, and clarifying ownership and control structures.
✓ Paying taxes
Armenia made paying taxes easier by extending value added tax cash
refunds to cases of capital investment.
Armenia made exporting faster by allowing the online submission of cus-
toms declarations.
Summaries of Doing Business reforms in 2018/19 89
Australia
✓ Getting credit
Australia improved access to credit information by beginning to distribute
both positive and negative data.
Austria
Employing workers
Austria changed regulations pertaining to working time.
Azerbaijan
✓ Registering property
Azerbaijan made registering property easier and more transparent by
increasing the coverage of its cadaster and digitizing cadastral plans.
Azerbaijan also made property transfer more difficult by making it manda-
tory to deposit funds into the notary deposit account.
✓ Getting credit
Azerbaijan strengthened access to credit by allowing nonpossessory
security interests in one category of movable assets without any restric-
tions on the use of inventory, including future assets extending automat-
ically to products, proceeds, and replacements of the original collateral.
Azerbaijan also allowed the general description of debts and obligations
as well as out-of-court enforcement of security interests.
Azerbaijan strengthened minority investor protections by imposing liability
on directors for unfair related-party transactions.
× Paying taxes
Azerbaijan made paying taxes more difficult by adding a new labor
contribution.
Azerbaijan made enforcing contracts easier by introducing an e-system that
allows plaintiffs to file the initial complaint electronically and by adopting a
consolidated law on voluntary mediation.
Bahamas, The
The Bahamas made starting a business faster by reducing the registration
time for the business license and value added tax and by eliminating the
business registration fee.
The Bahamas made getting electricity more transparent by publishing elec-
tricity tariffs online.
× Registering property
The Bahamas made property registration more costly by increasing the
stamp duty on property transfers.

The Bahamas strengthened minority investor protections by increasing
disclosure requirements for conflicts of interest, clarifying ownership and
control structures, and requiring greater corporate transparency.
✓ Paying taxes
The Bahamas made paying taxes easier by enhancing the online value
added tax reporting system and making it more accessible to taxpayers.
Bahrain
Bahrain made obtaining construction permits easier by further stream-
lining the application process through the new Benayat online platform,
and by delegating the application review process to licensed engineering
firms.
Bahrain made the process of getting electricity easier by investing in digiti-
zation and transparency of information and by improving its inspection and
installation process.
Bahrain made property registration easier by streamlining administrative
procedures and improving the quality of the land administration system.
✓ Getting credit
Bahrain strengthened access to credit by giving secured creditors absolute
priority during insolvency proceedings. During reorganization proceedings,
creditors are also now subject to an automatic stay that is limited in time
with clear grounds for relief.
✓ Paying taxes
Bahrain made paying taxes easier by implementing electronic payment of
social insurance contributions.
Bahrain strengthened minority investor protections by clarifying owner-
ship and control structures.
Bahrain made exporting faster by deploying new scanners.
Bahrain made enforcing contracts easier by creating a specialized commer-
cial court, establishing time standards for key court events, and allowing
electronic service of the summons.
✓ Resolving insolvency
Bahrain made resolving insolvency easier by introducing a reorganiza-
tion procedure, allowing debtors to initiate the reorganization procedure,
adding provisions on postcommencement financing, and improving voting
arrangements.
Bangladesh
Bangladesh made starting a business less expensive by reducing name
clearance and registration fees and abolishing the fee for certifying digital
certificates. This reform applies to both Dhaka and Chittagong.
Bangladesh made getting electricity faster by investing in digitization and
human capital at the utility. Bangladesh also made getting electricity less
costly by reducing the amount of the security deposit for a new connection.
This reform applies to Dhaka.
✓ Getting credit
Bangladesh improved access to credit information by expanding the cover-
age of the credit information bureau.
Barbados
Barbados made getting electricity faster by deploying new software to
process applications, increasing the stock of material needed for external
connection works, and offering training programs to the utility’s engineers.
Barbados made transferring property more difficult by increasing the time
to record the conveyance at the Land Registry and pay transfer fees and
stamp duties.
Barbados made trading across borders easier by streamlining inspections
by port authorities and introducing an electronic system for documentary
compliance. Barbados made trading across borders more expensive by
increasing certificate of origin issuance fees.
Barbados made enforcing contracts easier by adopting a law that regulates
all aspects of mediation as an alternative dispute resolution mechanism.
Belarus
× Protecting minority investors
Belarus weakened minority investor protections by increasing the time for
a joint-stock company to disclose a related-party transaction to the public,
the regulator, or the stock exchange.
Belgium
Belgium made starting a business easier by eliminating the paid-in mini-
mum capital requirement.
✓ Paying taxes
Belgium made paying taxes less costly by reducing the corporate income
tax rate, increasing the notional interest deduction rate, and decreasing the
rates for social security contributions paid by employers.
Belize
Belize made getting electricity faster by offering training to its utility field
engineers and upgrading its geographic information system to map the
electricity distribution network.
Belize made trading across borders easier by enhancing its risk-based man-
agement system.
Benin
Benin improved the reliability and transparency of the land administra-
tion system by publishing official statistics on land transactions and land
disputes for the previous calendar year and committing to deliver a legally
binding document within a specific time frame.
Brazil
Brazil made starting a business easier by making business registration faster
and by decreasing the cost of the digital certificate. This reform applies to
both São Paulo and Rio de Janeiro.
Brazil made property registration easier by improving the quality of
the land administration system. This reform applies to both São Paulo and
Rio de Janeiro. Brazil (São Paulo) also introduced online payment and Brazil
(Rio de Janeiro) created an online system to obtain property certificates.
Brunei Darussalam
Brunei Darussalam made enforcing contracts easier by publishing perfor-
mance measurement reports.
Brunei Darussalam made resolving insolvency easier by increasing the par-
ticipation of creditors in insolvency proceedings.
Cabo Verde
Cabo Verde made starting a business faster by issuing municipal licenses
before conducting an inspection.
Cabo Verde made dealing with construction permits easier by investing in
georeferencing and its geographic information system database.
Cabo Verde made getting electricity easier by having the utility company
obtain municipal excavation permits on behalf of customers, at a reduced
cost.
Cabo Verde made property registration faster by streamlining administrative
procedures and improving the quality of the land administration system.
Cambodia
Cambodia made starting a business more expensive by increasing the costs
associated with business registration at the Ministry of Labor and Vocational
Training.
Cameroon
✓ Getting credit
Cameroon improved access to credit information by establishing a frame-
work through the Central African Economic and Monetary Community for
the licensing and operation of credit bureaus.
Central African Republic

✓ Getting credit
The Central African Republic improved access to credit information by
establishing a framework through the Central African Economic and
Monetary Community for the licensing and operation of credit bureaus.
Chad
Chad made property registration faster by reducing the time needed to
transfer property.
✓ Getting credit
Chad improved access to credit information by establishing a framework
through the Central African Economic and Monetary Community for the
licensing and operation of credit bureaus.
Chile
Chile made starting a business easier by enabling online registration of
closed corporations.
China
China (Beijing) made starting a business easier by fully integrating the
obtention of company seals into the one-stop shop.
China made obtaining building permits easier by simplifying the requirements
for low-risk construction projects and by reducing the time to get water and
drainage connections. China also made construction safer by imposing stricter
qualification requirements for professionals in charge of technical inspections
and verifying architectural plans as well as differentiated building quality
supervision schemes. This reform applies to both Beijing and Shanghai.
China made getting electricity easier by streamlining the application
process. China also increased the transparency of electricity tariff changes.
This reform applies to both Beijing and Shanghai.
China strengthened minority investor protections by imposing liability on
controlling shareholders for unfair related-party transactions and clarifying
ownership and control structures. This reform applies to both Beijing and
Shanghai.
✓ Paying taxes
China made paying taxes easier by implementing a preferential corporate
income tax rate for small enterprises, reducing the value added tax rate for
certain industries, and enhancing the electronic filing and payment system.
This reform applies to both Beijing and Shanghai.

China made exporting and importing easier by implementing advance cargo
declaration, upgrading port infrastructure, optimizing customs administra-
tion, and publishing fee schedules. This reform applies to both Beijing and
Shanghai.
China made enforcing contracts easier by regulating the maximum number
of adjournments that can be granted and limiting adjournments to unfore-
seen and exceptional circumstances. This reform applies to both Beijing and
Shanghai. China (Shanghai) made enforcing contracts easier by publishing
court performance measurement and progress reports.
China made resolving insolvency easier by providing rules for post-
commencement credit priority and increasing the participation of cred-
itors in insolvency proceedings. This reform applies to both Beijing and
Shanghai.
Colombia
Colombia made starting a business easier by removing the requirement of
opening a bank account to obtain the invoice authorization.

Colombia made trading across borders easier by digitizing the responsibility
card, one of its required export documents.
Colombia made resolving insolvency easier by increasing the participation
of creditors in insolvency proceedings.
Congo, Dem. Rep.

The Democratic Republic of Congo made starting a business less expensive
by reducing the fees for business incorporation.

The Democratic Republic of Congo made dealing with construction per-
mits safer by requiring that professionals in charge of plan revisions and
inspections be members of the newly created National Order of Architects
and National Order of Engineers, and by introducing legislation enforcing
inspections during construction.
✓ Paying taxes
The Democratic Republic of Congo made paying taxes less costly by lower-
ing the corporate income tax rate to 30% (from 35%).
Congo, Rep.
✓ Getting credit
The Republic of Congo improved access to credit information by estab-
lishing a framework through the Central African Economic and Monetary
Community for the licensing and operation of credit bureaus.
Costa Rica
Costa Rica improved the reliability of electricity supply by repairing the El
Porvenir substation, installing 1,140 new poles, and implementing a map-
ping program for transformers and meters throughout San José. Costa Rica
also made getting electricity faster by reducing the time to approve the
electrical design.
Costa Rica made enforcing contracts easier by adopting a new code of civil
procedure that introduced pretrial conferences as part of the case manage-
ment techniques in court.
Côte d’Ivoire
✓ Paying taxes
Côte d’Ivoire made paying taxes easier by implementing an electronic filing
and payment system, and by introducing an online case management sys-
tem to process value added tax cash refunds.
Côte d’Ivoire made enforcing contracts easier by publishing reports on
commercial court performance and progress of cases.
Croatia
Croatia made starting a business easier by abolishing the requirements to
reserve the company name and obtain director signatures for company reg-
istration, and by reducing the paid-in minimum capital requirement.
Croatia made dealing with construction permits less costly by reducing the
water contribution for building a warehouse.
Croatia made it easier to transfer property by decreasing the real estate
transfer tax and by reducing the time to register property title transfers.
× Getting credit
Croatia made accessing credit information more difficult by ending the dis-
tribution of individual credit data.
Cyprus
Cyprus made starting a business less expensive by reducing the cost to reg-
ister a company.
✓ Paying taxes
Cyprus made paying taxes easier by implementing an online system for
filing and paying mandatory labor contributions.
Denmark
Denmark made dealing with construction permits cheaper by eliminating
fees for building permits.
Djibouti
✓ Getting credit
Djibouti strengthened access to credit by implementing a functional secured
transactions system and a unified notice-based collateral registry.
Djibouti strengthened minority investor protections by increasing corpo-
rate transparency.
Djibouti made resolving insolvency easier by facilitating the commence-
ment of proceedings and increasing the effectiveness of court processes.
Employing workers
Djibouti introduced a minimum wage of 35,000 francs ($198) per month.
Dominican Republic
The Dominican Republic made starting a business easier by reducing the
minimum capital requirement.
The Dominican Republic made enforcing contracts easier by establishing
specialized commercial court divisions and by adopting a framework for
mediation and conciliation, including in commercial cases.
Ecuador
Ecuador made registering property easier by reducing the time required to
transfer property and by increasing the transparency of the land adminis-
tration system.
Egypt, Arab Rep.

The Arab Republic of Egypt made starting a business easier by abolishing
the requirement to obtain a certificate of nonconfusion and improving its
one-stop shop.
Egypt improved the reliability of electricity supply by implementing
automated systems to monitor and report power outages.

Egypt strengthened minority investor protections by requiring shareholder
approval when listed companies issue new shares.
✓ Paying taxes
Egypt made paying taxes easier by implementing an online system for filing
and payment of corporate income tax and value added tax.
El Salvador
El Salvador made getting electricity easier by accepting electrical plans at
the same time as connection requests.
Equatorial Guinea
Equatorial Guinea made starting a business less expensive by reducing reg-
istration fees.
✓ Getting credit
Equatorial Guinea improved access to credit information by establish-
ing a framework through the Central African Economic and Monetary
Community for the licensing and operation of credit bureaus.
Eswatini
Eswatini made starting a business easier by introducing free online services
for name reservation and business registration.
Eswatini increased the transparency of dealing with construction per-
mits by publishing—online and free of charge—regulations related to
construction.
Eswatini made getting electricity faster by increasing the availability of
materials for external connections works.
Eswatini improved the quality of its land administration system by pub-
lishing the fee schedule, official service standards, and court statistics on
land disputes for the previous calendar year. Eswatini also made property
registration more expensive by increasing the stamp duty for property
transfers.
Ethiopia
Ethiopia improved building quality control by mandating a final inspection
once construction is completed and strengthening qualification require-
ments for construction professionals.
Ethiopia improved the quality of its land administration system by publish-
ing the official list of documents required for property registration as well
as statistics on the number of transactions for the previous calendar year
and the service standard for delivering a legally binding document.
Finland
Finland made starting a business easier by reducing the fee and processing
time of online business registrations.
Gabon
Gabon made starting a business easier by introducing a fast-track business
registration process at the one-stop shop.
Gabon made dealing with construction permits safer by requiring inspec-
tions during the construction phase and by appointing a specialized team to
conduct final inspections. Gabon also made the process easier by no longer
requiring municipal stamps to apply for the permit.
✓ Getting credit
Gabon improved access to credit information by establishing a framework
through the Central African Economic and Monetary Community for the
licensing and operation of credit bureaus.
Gambia, The
The Gambia made starting a business easier by eliminating the requirement
to obtain a company seal.
✓ Paying taxes
The Gambia made paying taxes less costly by decreasing the corporate
income tax rate and the turnover tax rate.
Georgia
Georgia improved its building quality control by increasing public access to
information.
Germany
Germany made enforcing contracts easier by introducing electronic filing
of the initial complaint and electronic service of process without the need
for paper documents.
Ghana
Ghana made getting electricity faster by improving the review process and
increasing the availability of equipment for new electricity connections.
× Paying taxes
Ghana made paying taxes more complicated and more costly by converting
a portion of the recoverable value added tax into two new levies that are a
cost to the firm: the Ghana Education Trust Fund and the National Health
Insurance Levy.
Greece
Greece made starting a business easier by reducing the time to register a
company with the commercial registry and removing the requirement to
obtain a tax clearance.
Greece strengthened minority investor protections by requiring greater
disclosure and an independent review before the approval of related-party
transactions as well as greater corporate transparency of executive
compensation.
Grenada
Grenada made starting a business easier by introducing online name search.
Guinea
Guinea made starting a business less expensive by reducing the fees for
business incorporation.
Guinea made property registration less costly by reducing the property
transfer registration fee.
× Paying taxes
Guinea made paying taxes more costly by increasing the minimum flat
tax (impôt minimum forfaitaire) paid by large companies. At the same time,
Guinea made paying taxes less costly by reducing the corporate income
tax rate and the minimum flat tax rate paid by small and medium-size
companies.
Guyana
× Trading across borders
Guyana made trading across borders more expensive by increasing the fees
for mandatory inspection through scanners for exports, thereby increasing
the cost of export border compliance.
Haiti
✓ Getting credit
Haiti improved access to credit information by expanding the coverage of
the credit bureau.
Honduras
Honduras made starting a business less expensive by reducing the notary
fees for the preparation of the articles of incorporation.
Hong Kong SAR, China

Hong Kong SAR, China, made dealing with construction permits easier by
enhancing its risk-based approach to inspections.
Hungary
✓ Paying taxes
Hungary made paying taxes easier by upgrading the internal electronic tax
system. Hungary also made paying taxes less costly by reducing the social
tax rate paid by the employer.
Employing workers
Hungary changed regulations pertaining to overtime work.
India
India made starting a business easier by abolishing filing fees for the
SPICe company incorporation form, electronic memorandum of associ-
ation, and articles of association. This reform applies to both Delhi and
Mumbai.
India (Delhi) streamlined the process, reduced the time and cost of obtaining
construction permits, and improved building quality control by strengthen-
ing professional certification requirements. India (Mumbai) streamlined the
process of obtaining a building permit and made it faster and less expensive
to get a construction permit.

India made trading across borders easier by enabling postclearance audits,
integrating trade stakeholders in a single electronic platform, upgrading
port infrastructures, and enhancing the electronic submission of docu-
ments. This reform applies to both Delhi and Mumbai.
India made resolving insolvency easier by promoting reorganization pro-
ceedings in practice. India also made resolving insolvency more difficult by
not allowing dissenting creditors to receive as much under reorganization
as they would receive in liquidation. This reform applies to both Delhi and
Mumbai.
Indonesia
Indonesia (Jakarta) made starting a business easier by introducing an online
platform for business licensing and replacing hard copies with electronic
certificates.
Indonesia (Surabaya) improved the reliability of power supply following
renovations to and enhanced maintenance of its electrical grid. Indonesia
(Surabaya) also made obtaining new electrical connections faster thanks to
higher generation capacity.
✓ Paying taxes
Indonesia made paying taxes easier by implementing an online filing and
payment system for the major taxes. This reform applies to both Jakarta
and Surabaya.

Indonesia made trading across borders easier by improving the online pro-
cessing of export customs declarations. This reform applies to both Jakarta
and Surabaya.
Indonesia made enforcing contracts easier by introducing an electronic case
management system for judges. This reform applies to both Jakarta and
Surabaya.
Iran, Islamic Rep.

The Islamic Republic of Iran made transferring property more expensive by
increasing the average taxable land value in Tehran City.
Israel
Israel made starting a business easier by allowing joint registration of cor-
porate tax and value added tax.
✓ Getting credit
Israel improved access to credit information by reporting both positive and
negative data on individual borrowers.
✓ Paying taxes
Israel made paying taxes easier by implementing an electronic system for
filing and paying value added tax and social security contributions. Israel
made paying taxes less costly by reducing the corporate income tax rate.
Israel made exporting easier by eliminating the certificate of origin
requirement, thereby decreasing the time and cost of export documentary
compliance.
Italy
Employing workers
Italy changed regulations pertaining to fixed-term contracts.
Jamaica
Jamaica made property registration easier by reducing the property transfer
tax and stamp duty.
Jamaica made enforcing contracts easier by introducing a judicial perfor-
mance measurement mechanism that provides publicly available informa-
tion on time to disposition and clearance rate.
Jordan
✓ Getting credit
Jordan strengthened access to credit by introducing a new secured transac-
tions law, amending the insolvency law, and launching a unified, modern,
and notice-based collateral registry. The secured transactions law broad-
ened the description of debts and obligations and the scope of assets usable
as collateral. The amended insolvency law grants secured creditors absolute
priority and provides a time limit and clear grounds for relief from auto-
matic stays during reorganization procedures. Jordan also improved access
to credit information by providing credit scores to banks, financial institu-
tions, and borrowers.
✓ Paying taxes
Jordan made paying taxes easier by implementing electronic filing and pay-
ment for labor taxes and other mandatory contributions.
Jordan made resolving insolvency easier by introducing a reorganization
procedure, by allowing debtors to initiate the reorganization procedure,
and by improving the continuation of businesses and the treatment of con-
tracts during insolvency proceedings.
Kazakhstan
Kazakhstan made starting a business easier by registering companies for
value added tax at the time of incorporation.

Kazakhstan made dealing with construction permits easier by streamlin-
ing the expert evaluation of the construction project and by improving the
process for obtaining a new water connection.
Kazakhstan made registering property cheaper by decreasing registration
fees. Kazakhstan also made transferring property more difficult by requir-
ing additional proof of payment of state duties.
✓ Getting credit
Kazakhstan strengthened access to credit by automatically extending secu-
rity interests to the products, proceeds, and replacements of the original
assets and by giving secured creditors absolute priority during insolvency

proceedings. Kazakhstan also improved access to credit information by
reporting credit data from retailers.
× Resolving insolvency
Kazakhstan made resolving insolvency more difficult by requiring that all
creditors vote on the rehabilitation plan, regardless of its impact on their
interests.
Kenya
Kenya made dealing with construction permits more transparent by mak-
ing building permit requirements publicly available online, and by reducing
fees.
Kenya improved the reliability of electricity supply by modernizing its
existing infrastructure and by inaugurating a new substation in Nairobi.
Kenya made property registration more difficult because of an additional
payment slip generation and increased online consent application and title
search fees. At the same time, property registration was made faster by
moving consents to transfer and payment verification online.
✓ Getting credit
Kenya strengthened access to credit by introducing online registration,
modification and cancellation of security interests, and public online
searches of its collateral registry.
Kenya strengthened minority investor protections by requiring sharehold-
ers to approve the election and dismissal of an external auditor.
✓ Paying taxes
Kenya made paying taxes easier by implementing an online filing and pay-
ment system for social security contributions.
Kenya made resolving insolvency easier by improving the continuation of
the debtor’s business during insolvency proceedings.
Korea, Rep.
✓ Paying taxes
The Republic of Korea made paying taxes easier by introducing additional
features to its online filing system for corporate income tax and value added
tax.
Kosovo
Kosovo made dealing with construction permits easier by eliminating the
requirement to notify the municipal authority of the start of construction
and receive a location inspection.
Kosovo improved the reliability of power supply by investing in grid infra-
structure and by implementing a Supervisory Control and Data Acquisition
(SCADA) automatic energy management system for outage monitoring
and the restoration of service.
Kosovo strengthened minority investor protections by requiring greater
disclosure of transactions with interested parties, extending access to cor-
porate information before trial, clarifying ownership and control structures,
and requiring greater corporate transparency.
Kosovo made enforcing contracts easier by introducing a consolidated law
on voluntary mediation.
Kuwait
Kuwait made starting a business easier by merging procedures to obtain a
commercial license and streamlining online company registration.
Kuwait made dealing with construction permits easier by streamlining its
permitting process, integrating additional authorities to its electronic per-
mitting platform, enhancing interagency communication, and reducing the
time to obtain a construction permit.
Kuwait made getting electricity easier by digitizing the application process,
streamlining connection works and meter installations, and using a geo-
graphic information system to review connection requests.
Kuwait made property registration easier by streamlining the inspection
and registration processes. Kuwait also improved the quality of its land
administration system by publishing official service standards on property
transfers.
✓ Getting credit
Kuwait improved access to credit information by guaranteeing borrowers
the legal right to inspect their credit data and offering credit scores as a
value-added service to banks and financial institutions.

Kuwait strengthened minority investor protections by providing a 21-day
notice for general assembly meetings.
Kuwait made trading across borders easier by improving the customs risk
management system and by implementing a new electronic clearance
system.
Kyrgyz Republic
The Kyrgyz Republic improved the reliability of power supply by enhanc-
ing the monitoring of outages and modernizing its infrastructure to reduce
power outages.
✓ Getting credit
The Kyrgyz Republic improved access to credit information by providing
credit scores to banks, financial institutions, and borrowers.
✓ Paying taxes
The Kyrgyz Republic made paying taxes easier by consolidating the tax on
interest income into the corporate income tax and by implementing an
online platform for filing and paying taxes.
Lao PDR
The Lao People’s Democratic Republic made starting a business easier by
eliminating the requirement to obtain proof of business location from the
Village Chief Authority for business registration.
Lao PDR made getting electricity faster by allocating more staff to pro-
cess applications. Lao PDR also improved the reliability of power supply
by deploying an automated Supervisory Control and Data Acquisition
(SCADA) system for outage monitoring and the restoration of service.
Latvia
× Paying taxes
Latvia made paying taxes costlier by increasing the effective corporate
income tax burden. The new calculations replaced the corporate income
tax paid on the taxable profits of companies with an income tax based on
distributed profits.
Lebanon
Lebanon made enforcing contracts easier by adopting a law that regulates
all aspects of mediation as an alternative dispute resolution mechanism.
Lesotho
Lesotho made starting a business easier by removing the requirement for a
health certificate and the inspection of the premises for all businesses.
Liberia
× Paying taxes
Liberia made paying taxes more costly by increasing the employer-paid
social security contribution rate.
× Trading across borders
Liberia made trading across borders more expensive by requiring traders
to obtain Cargo Tracking Note certificates, thereby increasing the cost of
documentary compliance for exports and imports.
Lithuania
Lithuania made getting electricity easier by launching an integrated digital
application and by reducing the cost of new connections.
Lithuania strengthened minority investor protections by clarifying owner-
ship and control structures.
Luxembourg
Employing workers
Luxembourg changed regulations pertaining to paid annual leave.
Madagascar
Madagascar made enforcing contracts easier by publishing performance
measurement and progress reports for the commercial court.
Malaysia
Malaysia streamlined the process of dealing with construction permits by
eliminating the road and drainage inspection performed by Kuala Lumpur
City Hall.
Mali
× Paying taxes
Mali made paying taxes more difficult by introducing a new tax, the solidar-
ity contribution, which is levied at a rate of 0.5% on the business turnover.
Malta
Malta made starting a business easier by implementing an online one-stop
shop for the registration of employers, employees, and value added tax.
Malta increased the reliability of power supply by upgrading its power grid
infrastructure and launching a network planning and operations control
center.
Employing workers
Malta changed regulations pertaining to paid annual leave.
Mauritania
✓ Getting credit
Mauritania improved access to credit information by launching a new credit
reporting system, distributing both positive and negative data, and offering
credit scores to banks and financial institutions.
Mauritania made enforcing contracts easier by introducing a simpli-
fied procedure for small claims, setting time standards for key court
events, and limiting adjournments. Mauritania also adopted a law that
regulates all aspects of mediation as an alternative dispute resolution
mechanism.
Mauritius
Mauritius streamlined the process of dealing with construction permits by
simplifying the process of plan approvals from utilities and reducing the
time to apply for wastewater connection.
Mauritius made property registration faster by making it easier to check for
encumbrances. Mauritius also improved the quality of its land administra-
tion system by publishing official service standards and court statistics on
land disputes.
Mauritius made enforcing contracts easier by publishing performance mea-
surement reports for the commercial division of the Supreme Court.
Mauritius made resolving insolvency easier by improving the continuation
of the debtor’s business during insolvency proceedings.
Mexico
× Dealing with construction permits
Mexico (Mexico City) made dealing with construction permits more diffi-
cult by increasing the fees for obtaining a building permit.
Moldova
Moldova made dealing with construction permits easier by enabling qual-
ity control by supervising engineers and by no longer requiring clearances
from health and environmental agencies for low-risk structures.
✓ Paying taxes
Moldova made paying taxes easier by reducing the social security contri-
bution rate paid by the employer and the capital gains basis. At the same
time, the value of the environmental tax and the time for labor taxes and
contributions increased.
Moldova made enforcing contracts easier by amending the code of civil
procedure to establish a simplified procedure for small claims.
Morocco
Morocco made dealing with construction permits easier by improving its
online platform and further streamlining the process, making it possible to
apply for and obtain certificates of conformity online.
Morocco made getting electricity easier by generalizing online applications
for new connections and expanding the use of prebuilt transformers.
Morocco made property registration less transparent by not publishing sta-
tistics on the number of property transactions and land disputes for the
previous calendar year. Morocco also made property registration faster by
reducing the time to obtain a nonencumbrance certificate.
Morocco strengthened minority investor protections by expanding share-
holders’ role in major transactions, promoting independent directors,
increasing transparency on directors’ employment in other companies, and
making it easier to request general meetings.
✓ Paying taxes
Morocco made paying taxes less costly by reducing the corporate income
tax rate.
Morocco made trading across borders faster by introducing e-payment of
port fees, streamlining paperless customs clearance, and extending port
hours of operation.
Morocco made enforcing contracts easier by introducing an automated
system that randomly assigns cases to judges and by publishing court mea-
surement performance reports.
Myanmar
Myanmar made starting a business easier by introducing an online platform
for company registration and by reducing incorporation fees.
Myanmar strengthened construction quality control by imposing stricter
qualification requirements for architects and engineers and making build-
ing permitting requirements available online. Myanmar also improved its
water and sanitation infrastructure and made the building permitting pro-
cess more efficient by introducing service quality standards.
Myanmar made property registration faster by streamlining deed registra-
tion and appraisal. Myanmar also improved the quality of its land adminis-
tration system by publishing the fee schedule, official service standards, and
statistics on property transfers for the previous calendar year.
Myanmar strengthened minority investor protections by requiring greater
disclosure of transactions with interested parties, increasing director liabil-
ity, and requiring greater corporate transparency.
Myanmar made enforcing contracts easier by publishing performance mea-
surement reports.
Nepal
Nepal made starting a business more difficult by requiring in-person
follow-up for employee registration for social security.

Nepal made dealing with construction permits easier and less costly by
reducing fees for building permits and improving the online e-submissions
platform.
Nepal made property registration more expensive by increasing the prop-
erty transfer registration fee. Nepal also improved the quality of its land
administration system by publishing official service standards for delivering
updated cadastral maps.
✓ Getting credit
Nepal improved access to credit information by expanding the coverage of
the credit bureau.
Nepal reduced the time and cost to export and the time to import by opening
the Integrated Check Post Birgunj at the Nepal–India border.
Nepal made enforcing contracts easier by adopting a new code of civil
procedure that introduces time standards for key court events.
Niger
✓ Getting credit
Niger improved access to credit information by expanding the coverage of
the credit bureau and beginning to distribute data from utility companies.
Nigeria
Nigeria made starting a business easier by reducing the time needed to reg-
ister a company and by improving online platforms. This reform applies to
both Kano and Lagos. Nigeria (Kano) also made starting a business easier by
no longer requiring on-site inspections for business premises registration.

Nigeria (Lagos) made dealing with construction permits less costly by elim-
inating the Infrastructure Development Charge (IDC, the fee for construc-
tion permits) for warehouses.
Nigeria made getting electricity easier by allowing certified engineers to
conduct inspections for new connections. This reform applies to both Kano
and Lagos.
Nigeria (Lagos) improved its land administration system by implementing a
geographic information system.
Nigeria reduced the time to export and import by further upgrading its
electronic system and by launching e-payment of fees. This reform applies
to both Kano and Lagos.
Nigeria made enforcing contracts easier by introducing a pretrial confer-
ence as part of the case management techniques used in court. This reform
applies to both Kano and Lagos. Nigeria (Kano) also made enforcing con-
tracts easier by issuing new rules of civil procedure for small claims courts,
which limit adjournments to unforeseen and exceptional circumstances.
North Macedonia
North Macedonia made enforcing contracts easier by simplifying the calcu-
lation of enforcement fees as well as making the overall process less costly.
Employing workers
North Macedonia changed its labor regulations on probationary period, pri-
ority rules during redundancy dismissals and reemployment, and severance
payments.
Oman
Oman made getting electricity faster by investing in prepaid meters and
enforcing service delivery time frames.
Oman made registering property faster by reducing the time to issue deeds
and improved its land administration system by publishing official service
standards on property transfers.

Oman strengthened minority investor protections by increasing share-
holder rights as well as clarifying ownership and control structures.
Oman made importing and exporting faster by upgrading infrastructure at
the Sohar Port as well as introducing risk-based inspections and postclear-
ance audits.
Pakistan
Pakistan made starting a business easier by expanding procedures available
through the online one-stop shop. This reform applies to both Karachi and
Lahore. Furthermore, Pakistan (Lahore) abolished the Labor Department
registration fee.
Pakistan (Karachi) made obtaining a construction permit easier and
faster by streamlining the approval process and also made construction
safer by ensuring that building quality inspections take place regularly.
Pakistan (Lahore) also made obtaining a construction permit easier and
faster by streamlining the approval process and by improving the opera-
tional efficiency of its one-stop shop for construction permitting.
Pakistan made getting electricity easier by enforcing service delivery time
frames and by launching an online portal for new applications. Pakistan
also increased the transparency of electricity tariff changes. This reform
applies to both Karachi and Lahore.
Pakistan (Karachi) made property registration faster by making it easier
to execute and register a deed at the Office of the Sub-Registrar. Pakistan
(Lahore) made registering property easier by increasing the transparency of
the land administration system.
✓ Paying taxes
Pakistan made paying taxes easier by introducing online payment modules
for value added tax and corporate income tax, and less costly by reducing
the corporate income tax rate. This reform applies to both Karachi and
Lahore.
Pakistan made trading across borders easier by enhancing the integration
of various agencies in the Web-Based One Customs (WEBOC) electronic
system and coordinating joint physical inspections at the port. This reform
applies to both Karachi and Lahore.
Papua New Guinea

✓ Paying taxes
Papua New Guinea made paying taxes less costly by abolishing the training
levy. Papua New Guinea made paying taxes easier by issuing value added
tax refunds more quickly thanks to more streamlined audits.
Papua New Guinea made trading across borders easier by implementing an
automated customs data management system. At the same time, Papua New
Guinea made trading across borders more expensive by increasing port fees.
Paraguay
Paraguay made enforcing contracts easier by introducing an electronic case
management system for judges and lawyers.
Peru
Peru reduced the time to export and import by introducing electronic man-
dates for customs brokers and by streamlining import customs clearances.
Philippines
The Philippines made starting a business easier by abolishing the minimum
capital requirement for domestic companies.
The Philippines made dealing with construction permits easier by improv-
ing coordination and streamlining the process for obtaining an occupancy
certificate.
The Philippines strengthened minority investor protections by requiring
greater disclosure of transactions with interested parties and enhancing
director liability for transactions with interested parties.
Poland
Poland made getting electricity faster by implementing a new customer
service platform that allows the utility to better track applications for new
commercial connections.
Poland made transferring property more difficult by increasing the time
needed to apply for registration at the Land and Mortgage Registry.
Qatar
Qatar made getting electricity faster by reducing the time for processing
online applications for a new connection.
Qatar made property registration easier by streamlining property registra-
tion procedures. Qatar also improved the quality of its land administration
system by publishing official service standards on property transfers and
court statistics on land disputes for the previous calendar year.
✓ Getting credit
Qatar improved access to credit information by reporting credit data from a
telecommunications company.
Romania
Romania made starting a business easier by allowing voluntary value added
tax registration, which is less time consuming than mandatory registration.
✓ Paying taxes
Romania made paying taxes less costly by eliminating five employer-paid
taxes and contributions. At the same time, Romania introduced a new
work insurance contribution paid by the employer.
Russian Federation
The Russian Federation made getting electricity faster by setting new dead-
lines and establishing specialized departments for connection works within
the utilities of Moscow and St. Petersburg.

Russia strengthened minority investor protections by requiring greater cor-
porate transparency. This reform applies to both Moscow and St. Petersburg.
✓ Paying taxes
Russia made paying taxes easier by reducing the tax authority review
period of taxpayer applications for value added tax cash refunds and by
further enhancing the 1C software used for tax and payroll preparation.
This reform applies to both Moscow and St. Petersburg.
Rwanda
Rwanda made starting a business easier by exempting newly formed small
and medium-size enterprises from paying the trading license tax for their
first two years of operation.

Rwanda made dealing with construction permits faster by reducing the time
to obtain a water and sewage connection. Rwanda also improved building
quality control by requiring all construction professionals to obtain liability
insurance on buildings once in use.
Rwanda improved the reliability of power supply by upgrading its power
grid infrastructure.
Employing workers
Rwanda changed regulations pertaining to weekly rest, working hours,
severance payments, and reemployment priority rules after redundancy
dismissals.
San Marino
San Marino made starting a business easier by extending the deadline to
deposit the paid-in capital.
Saudi Arabia
Saudi Arabia made starting a business easier by establishing a one-
stop shop that merged several pre- and postregistration procedures.
Saudi Arabia also eliminated the requirement for married women to
provide additional documents when applying for a national identity
card.

Saudi Arabia made dealing with construction permits easier by launching
an online platform and by enabling civil defense approval after the issuance
of the building permit.
Saudi Arabia made getting electricity easier by streamlining connection
works and meter installation, by using a geographic information system
to review new electrical connection requests, and by no longer requiring
certificates of completion.
✓ Getting credit
Saudi Arabia strengthened access to credit by introducing a secured trans-
actions law and an insolvency law. The new laws provide secured creditors
with absolute priority inside bankruptcy, allow all types of debts and obli-
gations to be secured between the parties, and allow out-of-court enforce-
ment of security interests.
Saudi Arabia strengthened minority investor protections by increasing
access to evidence at trial.
Paying taxes
Saudi Arabia introduced a value added tax.
Saudi Arabia made importing and exporting easier by enhancing its elec-
tronic trade single window, enabling risk-based inspections, launching an
online platform for certification of imported goods, and upgrading infra-
structure at the Jeddah Port.
Saudi Arabia made enforcing contracts easier by publishing court per-
formance measurement reports and information on the progress of cases
through the court.
Saudi Arabia made resolving insolvency easier by introducing a reorgani-
zation procedure, allowing debtors to initiate the reorganization procedure,
improving voting arrangements in reorganization, improving the con-
tinuation of businesses and the treatment of contracts during insolvency
proceedings, allowing postcommencement credit, and increasing the par-
ticipation of creditors in the insolvency proceedings.
Senegal
✓ Getting credit
Senegal improved access to credit information by expanding the coverage
of the credit bureau and offering credit scoring as a value-added service.
✓ Paying taxes
Senegal made paying taxes easier by implementing an electronic filing and
payment system and less costly by merging several taxes.
Serbia
Serbia made starting a business more complicated by requiring that entre-
preneurs obtain an electronic certificate and register the ultimate beneficial
owners separately after incorporation.

Serbia made dealing with construction permits easier by implementing a
new online portal and by reducing administrative fees.
Serbia improved the reliability of power supply by reengineering substa-
tions, installing remote control systems, and improving grid maintenance.
Serbia strengthened minority investor protections by requiring an external
review and immediate disclosure of related-party transactions, clarifying
ownership and control structures as well as requiring greater corporate
transparency.
✓ Paying taxes
Serbia made paying taxes easier by introducing internal deadlines to refund
value added tax credits.
Serbia made enforcing contracts easier by establishing financial incentives
for the parties to attempt mediation.
Serbia made resolving insolvency easier by requiring creditors to approve
the appointment of the insolvency representative and providing them with
the right to information on the financial status of the debtor.
Seychelles
The Seychelles made dealing with construction permits faster by streamlin-
ing internal processes.
Sierra Leone
Sierra Leone made trading across borders faster by upgrading its customs
electronic data interchange system, thereby reducing the time for import
documentary compliance.
Singapore
Singapore made dealing with construction permits easier by enhancing its
risk-based approach to inspections, improving public access to soil informa-
tion, and streamlining the process to obtain a construction permit.
Slovak Republic
The Slovak Republic made starting a business easier by abolishing the
requirement to obtain and submit information on tax arrears.
Employing workers
The Slovak Republic increased wage premiums for work performed during
days of weekly rest and at night.
South Africa
South Africa made enforcing contracts easier by introducing a specialized
court dedicated to hearing commercial cases.
Employing workers
South Africa introduced a national minimum wage.
Spain
Spain strengthened minority investor protections by clarifying ownership
and control structures.
St. Kitts and Nevis

✓ Getting credit
St. Kitts and Nevis improved access to credit information through the
introduction of regulations that govern the licensing and functioning of
credit bureaus in the member states of the East Caribbean Currency Union
(ECCU).
St. Vincent and the Grenadines

✓ Paying taxes
St. Vincent and the Grenadines made paying taxes less costly by reducing
the corporate income tax rate.
Sudan
× Getting electricity
Sudan decreased the reliability of power supply by not collecting and report-
ing data on the frequency and duration of power outages as measured by
the system average interruption duration index (SAIDI) and system aver-
age interruption frequency index (SAIFI) indexes.
× Getting credit
Sudan weakened access to credit by removing provisions that grant priority
to secured creditors’ claims inside bankruptcy procedures and provide for
reorganization procedures.
× Resolving insolvency
Sudan made resolving insolvency more difficult by worsening the treatment
of contracts during insolvency proceedings and weakening creditors’ rights.
Suriname
Employing workers
Suriname changed regulations pertaining to fixed-term contracts.
Taiwan, China
× Paying taxes
Taiwan, China, made paying taxes costlier by increasing the corporate
income tax rate.
Tajikistan
Tajikistan made starting a business easier by registering companies for a
Social Identification Number at the time of incorporation.
✓ Getting credit
Tajikistan strengthened access to credit by launching a unified, modern, and
notice-based collateral registry; introducing a functional secured transactions
system; broadening the scope of assets that can be used as collateral; allowing
the general description of debts and obligations; granting secured creditors
absolute priority; and providing a time limit and clear grounds for relief from
automatic stays during reorganization procedures.
Tajikistan made exporting faster by prioritizing customs clearance of perish-
able goods exports.
Thailand
Thailand made dealing with construction permits easier by introducing leg-
islation requiring phased inspections during construction.
Timor-Leste
× Paying taxes
Timor-Leste made paying taxes costlier by introducing a social security con-
tribution scheme paid by the employer.
Togo
Togo made starting a business easier by abolishing the requirement to
notarize company documents and by reducing the time to register a
company.

Togo made dealing with construction permits easier by reducing fees and
by adopting an online portal for the submission of applications. Togo
made dealing with construction permits more transparent by making the
required documents, preapproval, and fees available online. Togo also
improved its building quality control by regulating inspections during
construction.
Togo made getting electricity less costly by further reducing the cost of con-
nection works and the security deposit for new connections.
Togo made property registration easier by streamlining administrative pro-
cedures and reducing costs.
✓ Getting credit
Togo improved access to credit information by expanding the coverage of
the credit bureau and beginning to distribute data from utility companies.
Tonga
× Dealing with construction permits
Tonga made dealing with construction permits less transparent by removing
online public information on the building code, building fees, and required
preapprovals.
Trinidad and Tobago

✓ Paying taxes
Trinidad and Tobago made paying taxes easier by conducting limited scope
audits instead of full audits for value added tax refunds.
Tunisia
Tunisia made starting a business easier by merging more services into the
one-stop shop and reducing fees.
Tunisia made property registration faster by streamlining the internal process to
transfer property. Tunisia also increased the transparency of the land administra-
tion by publishing statistics tracking property transactions at the Land Registry.
✓ Paying taxes
Tunisia made paying taxes easier by implementing a risk-based tax audit
system.
Turkey
Turkey made property registration less expensive by temporarily reducing
mortar charges to transfer property, and faster by reducing the time to
obtain a tax assessment.
✓ Paying taxes
Turkey made paying taxes easier by amending the value added tax code to
exempt certain capital investments from value added tax.
Uganda
Uganda improved the monitoring and regulation of power outages by
improving its calculations of the annual system average interruption dura-
tion index (SAIDI) and system average interruption frequency index (SAIFI).
Ukraine
Ukraine streamlined the dealing with construction permits process by elim-
inating the requirement to hire an external supervisor and introducing an
online notification system. Ukraine also made obtaining a construction
permit less costly by reducing the contribution fee to the Kyiv City Council.
Ukraine made getting electricity easier by streamlining the issuance of tech-
nical conditions and by implementing a geographic information system.
Ukraine also improved the reliability of power supply by introducing an
outage compensation mechanism.
Ukraine made registering property easier by increasing the transparency of
the land administration system.
✓ Getting credit
Ukraine improved access to credit information by establishing a new public
credit registry in the National Bank of Ukraine.
Ukraine strengthened minority investor protections by requiring greater
disclosure of transactions with interested parties.
Ukraine reduced the time to import by simplifying conformity certification
requirements for auto parts.
United Arab Emirates

The United Arab Emirates made starting a business less expensive by reduc-
ing the fees for business incorporation.
The United Arab Emirates made dealing with construction permits easier
by using a risk-based approach to reduce the number of inspections.
The United Arab Emirates increased minority investor protections by provid-
ing for disqualification of directors in cases of prejudicial conflicts of interest.
Paying taxes
The United Arab Emirates introduced a value added tax.
The United Arab Emirates made trading across borders easier by reducing
the time to export by fully digitizing certificates of origin and the cost to
import by issuing certificates of conformity that cover multiple shipments.
United Kingdom
× Paying taxes
The United Kingdom made paying taxes more difficult by introducing a
new pension scheme paid by the employer.
United States
The United States (Los Angeles) made starting a business easier by intro-
ducing online filing of the statement of information for limited liability
companies.
✓ Paying taxes
The United States made paying taxes less costly by decreasing the corporate
income tax rate. This reform applies to both New York City and Los Angeles.
The United States (Los Angeles) made enforcing contracts easier by intro-
ducing electronic filing and electronic payment of court fees.
Uruguay
Uruguay reduced the time required for import documentary compliance by
introducing electronic certificates of origin.
Uzbekistan
Uzbekistan strengthened minority investor protections by increasing share-
holders’ rights and role in major corporate decisions, clarifying ownership
and control structures, and requiring greater corporate transparency.
✓ Paying taxes
Uzbekistan made paying taxes easier by merging the infrastructure tax with
the corporate income tax.
Uzbekistan made trading across borders easier by introducing risk-based
inspections and simplifying import documentary compliance.
Uzbekistan made enforcing contracts easier by introducing a consolidated
law on voluntary mediation, establishing financial incentives for the parties
to attempt mediation, and publishing performance measurement reports
on local commercial courts.
Vietnam
✓ Getting credit
Vietnam improved access to credit information by distributing data from
retailers.
✓ Paying taxes
Vietnam made paying taxes easier by upgrading the information technol-
ogy infrastructure used by the General Department of Taxation.
Zambia
Zambia strengthened minority investor protections by increasing share-
holders’ rights and role in major corporate decisions as well as clarifying
ownership and control structures.
Zambia made resolving insolvency easier by introducing a reorganization
procedure and granting debtors the possibility of obtaining postcommence-
ment finance.
Zimbabwe
Zimbabwe made starting a business easier by improving online name search
and by reducing the Harare Municipality business licensing fee.
Zimbabwe made dealing with construction permits faster by streamlining
plan approvals.
Zimbabwe made property registration easier by reducing the time to trans-
fer property and increased transparency by publishing official statistics on
land disputes for the previous calendar year.
✓ Getting credit
Zimbabwe strengthened access to credit by giving secured creditors abso-
lute priority during insolvency proceedings.
Zimbabwe made resolving insolvency easier by introducing a new reorgani-
zation procedure, allowing creditors to vote on the reorganization plan, and
granting debtors the possibility of obtaining postcommencement finance.
CHAPTER 8
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DA AFGHANISTAN
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Each member firm is a separate legal entity and does not act as agent of PwCIL or any other member firm. PwCIL does not provide any services to clients. PwCIL is not responsible or
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Doing Business 2020 contributors 139
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BET SALHI MIRANDA & ASSOCIADOS GEPLI ANGOLA ROBERTS & CO. SECRETARÍA GENERAL DEL
GOBIERNO DE LA CIUDAD
Amine Sator Jean-Claude Junin Sandra Tavares Magalhães Errol Samuel
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Amine Zerhouni GONZALEZ & FERRARO MILA,
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E IDENTIFICACAO) Veronica Daniela Berkopec PÉREZ ALATI, GRONDONA,
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Daniel Galilea
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DE LA CONSTRUCCIÓN ASOCIACIÓN DE FÁBRICAS
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ESTUDIO BECCAR VARELA BICAIN & OCANTOS Julio Cesar Rivera Shoghik Gharibyan
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COMPONENTES (AFAC) Pablo Staszewski ZOHRABYAN & Artur Hovhannisyan
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Marcelo López OFFICE LTD. AND LEGAL COUNSEL
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REAL PROPERTY CADASTRE RECHTSANWÄLTE GMBH
Haykuhi Karapetyan Lynda Brumm Dilini Waidyanatha
OF THE GOVERNMENT OF
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PWC AUSTRIA
Andranik Kasaryan Amanda Coneyworth Amanda Wu
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YEREVAN MUNICIPALITY BDO ACCOUNTING, TAX FERRIER HODGSON ASHURST LLP Alexander Klauser
AND LEGAL ARMENIA MH SDN BHD BRAUNEIS KLAUSER PRÄNDL
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FAIRYLAND LOGISTICS Sarhat Petrosyan
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REAL ESTATE CADASTRE MARQUE LAWYERS Federal Ministry for Digital Rudolf Krickl
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GROUP Suren Petrosyan CORNWALLS Thomas Bareder Michaela Krist
SP CONSULTING LLC Oesterreichische CHSH CERHA HEMPEL
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National Bank SPIEGELFELD HLAWATI,
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Nadezhda Koroleva REVERA Vladzimir Sukalo
Dzmitry Dziaruhi Sysouev, Bondar, Maria Rodich
Yulia Mironchyk Alla Sundukova
USInvest Khrapoutski SBH Sorainen
Arzinger & Partners Ministry of Taxes
Law Office
Alexey Fidek Elizaveta Rovbut and Duties
Aleksandr Sergeevich
Sorainen Alexander Korsak Egorov Puginsky
Moiseenko Sergey Sushchenua
Arzinger & Partners Afanasiev and
Alexei Filinovich Minsk State Executive REVERA
Partners (EPA&P)
TES DKM Group IEC Ekaterina Kostinevich Committee, Business
Natalia Talai
Energy Company GmbH BDO Registry Alena Rudakova
VMP Vlasova Mikhel and
JSC Development Bank of
Alexander Filipishin Dmitry Kovalchik Anastasia Morgun Partners Law Office
the Republic of Belarus
Sysouev, Bondar, Stepanovski, Borovtsov & Salei
Dmitriy Teltsov
Khrapoutski SBH Papakul & Partners Aleksandr Rusakevich
Victoria Motul Teltsov and Partners
Law Office Attorneys-at-Law
Legal Bureau Anna Rusetskaya
Ruslan Teodorovich
Vyacheslav Gapanovich Ivan Kovalenko A-Kvadratum Egorov Puginsky
Afanasiev and Attorney-at-Law
Parada + Partners BDO
Helen Mourashko
Partners (EPA&P) Teodorovich
Elena Gladkova Andrey Kozhalo REVERA
Nikita Tolkanitsa
Minsk Economic Court Minskavtodor-tsentr Olga Rybakovskaya
Veronika Mozolevskaia
Ministry of Energy REVERA
Maria Golovko Polina Kulachenko JSC Development Bank of
Andrey Tolochko
Arzinger & Partners REVERA the Republic of Belarus Maksim Salahub
Sorainen REVERA
Marina Golovnitskaya Ann Laevskaya Saman Negaresh
Nikita Nikolayevich Trosko
Sorainen Sorainen Borovtsov & Salei Illia Salei
Borovtsov & Salei VMP Vlasova Mikhel and
Victoria Grushko Maxim Lashkevich Valentina Neizvestnaya Partners Law Office
Legal Bureau GRATA International RSM Bel Audit Vassili I. Salei
Dennis Turovets
A-Kvadratum Borovtsov & Salei
Evgeniy Lazarenkov Alexey Nesterenko Egorov Puginsky
Dmitriy Gruzitski TRUST Law Firm Parada + Partners Anna Sanok Afanasiev and
Technobank JSC Brand & Partner Partners (EPA&P)
Pavel Leshchynski Uladzimir Niescier
Yaraslau Halenchyk Leshchynski Smolski Elena Sapego Ruslan Ulasavets
Olga Obsekova
Stepanovski, Legal Office Stepanovski, RUP BelEnergoSetProekt
Stepanovski, Papakul & Partners
Papakul & Partners
Inna Leus Papakul & Partners Attorneys-at-Law
Nataliya Ulasevich
Attorneys-at-Law
Ministry of Justice Attorneys-at-Law Egorov Puginsky
Artsiom Haradzetski Dmitriy Igorevich Semenkevich Afanasiev and
Boris Levin Elena Orda
Verkhovodko & Ministry of Architecture Partners (EPA&P)
Polar Logistics National Bank of the and Construction
Partners LLC
Republic of Belarus Eugenia Urodnich
Yuliya Liashenko
Uladzimir Hardzienka Vadzim Senkin Legaltax Law Firm
VMP Vlasova Mikhel and Anna Orlovich
Belenergo Minsk Electrical
Partners Law Office Verkhovodko & Cable Network
Vasili Valazhynets
Elena Hmeleva Partners LLC Legaltax Law Firm
Andrew Loisha Anna Shalimo
Verkhovodko &
REVERA Igor Oshurkevich Alexander Vasilevsky
Partners LLC Verkhovodko &
Sovetnik Law Group Partners LLC Valex Consult
Valery Lovtsov
Anhelina Hryshchanka
Lovtsov Klochko & Pavel Pankratov Olga Veramei
REVERA Elena Sheleg
Partners Brand & Partner Stepanovski, Ministry of Architecture
Gleb Iliukovich and Construction
Polina Lukashova Dmitry Patsanovich Papakul & Partners
Egorov Puginsky Attorneys-at-Law
Verkhovodko & TES DKM Group IEC Irina Veremeichuk
Afanasiev and
Partners LLC Energy Company GmbH Alexander Shkodin Verkhovodko &
Partners (EPA&P)
BDO Partners LLC
Ekaterina Lukyanova Alexander Pautov
Antonina Ivanova
State Committee for Real Minsk Economic Court Yuliya Shuba
Igor Verkhovodko
Antonina Ivanova
Estate Registration Borovtsov & Salei Verkhovodko &
Legal Practice Ekaterina Pedo
Partners LLC
Irina Ivanova
Alena Lukyanstava REVERA Valeryia Silchanka
FBK Bel - PKF International Dmitry Viltovsky
Minsk Economic Court Denis Pekun Sysouev, Bondar,
Khrapoutski SBH Arzinger & Partners
Vital Kalyada
Sergei Makarchuk Priorbank
CHSH Cerha Hempel Law Office Irina Voronkovich
VVK Legal Services Veronica Perepelitsa
Spiegelfeld Hlawati Artur Silivonchyk Priorbank
VMP Vlasova Mikhel and
Anna Kanankova Belarus Sysouev, Bondar,
Partners Law Office Igor Yatskovsky
Ulyana Kavalionak Maksim Maksimov Khrapoutski SBH Lex Mundi Association
Dmitry Petrovich Law Office
BNT Attorneys in CEE Verkhovodko & of Law Firms
TRUST Law Firm
Partners LLC Artem Sinavskiy
Yurij Kazakevitch Ekaterina Zabello
Dzina Pinchuk Technobank JSC
Rödl & Partner, Belarus Karina Maksimova VMP Vlasova Mikhel and
PwC Belarus Partners Law Office
Sysouev, Bondar, Andrey Skobey
Mikhail Khodosevich
Khrapoutski SBH Sergey Pinchuk Borius Consulting
Arzinger & Partners Vadzim Zakreuski
Law Office Lawyer
Danila Smolski Ministry of Energy
Alexandre Khrapoutski
Viktor Marinitch Aliaksei Pirozhkin
Sysouev, Bondar, Leshchynski Smolski Aleksandr Zapolsky
Rödl & Partner, Belarus Sorainen Legal Office
Khrapoutski SBH The National
Law Office Marketing Center
Dmitry Zasuhin Sophie Jacmain Maxime Verheyden Saidi Vaccaro Noukpo Jean-Paul Houndeffo
Priorbank NautaDutilh Eubelius Attorneys Arguelles & Company LLC Atelier Houndeffo
Elena Zemko Evelien Jamaels Katrien Vorlat Floyd Williams Raoul Placide Houngbedji
State Customs Committee Crowell & Moring Monard Law FT Williams & Associates Cabinet d’Avocats
fo the Republic of Belarus Maître Raoul Placide
Frank Judo Bram Vuylsteke Lisa Zayden
Houngbedji
Maksim Zhukov Liedekerke Wolters Notary Bram Vuylsteke BDO Belize LLP
Sysouev, Bondar, Waelbroeck Kirkpatrick, Damas Hounsounon
Tom Wallyn
Khrapoutski SBH member of Lex Mundi BENIN Ministry of Finance
Law Office PwC
Nathanaëlle Kiekens BCEAO Seidou Imorou Mako
Luc Weyts
Siarhej Zikratski Stibbe Makos Architecture
Siarhej Zikratski Conseil International Creditinfo VoLo
Dominique Lagasse du Notariat Belge Ismael Ketebi
Law Agency Etude Maître
Janson Baugniet
Dirk Wouters Kotchofa Faïhun William Kodjoh-Kpakpassou
Tatsiana Zubarava
Marianne Laruelle Wouters, Van Merode & Tribunal de Commerce
Sorainen Fiduciaire Conseil et
Co. Bedrijfsrevisoren de Cotonou
Bruno Lombaert Assistance (FCA)
BVBA - member of Russell
BELGIUM Stibbe Victorien D. Kougblenou
Bedford International Modeste Abiala Agence Nationale
Bureau d’Architectes Axel Maeterlinck Bolloré Transport & du Domaine et du
Emmanuel Bouffioux Simont Braun BELIZE Logistics Foncier (ANDF)
SPF Justice Allan Magerotte Cisco Construction Ltd. Raouf Malehossou Aboudou Carelle Kounou
Eubelius Attorneys Direction Générale SICA-Conseils&
Stephanie Abiraad Guerra Consulting
Giulia Mauri des Douanes et Droits Intermédiaires (SICA-CI)
Deminor SA Architects
Pierstone Brussels Indirects Benin
Matthias Bastiaen The Belize Bank Ltd. Cassime Lassissi
Karim Mhand Yamna Abdou Kabir Adoumbou
PwC Kifouli Lauriano Do Rego
KM Industries SPRL Carlo Arguelles Cabinet Maître Sakariyaou
Mériem Bennari International Nouro-Guiwa Layindé Fati O. Liady
Pierstone Brussels Pascale Moreau Environments Ltd.
PwC Désiré H. Aïhou Taïrou Mama
Luc Bontinck Emil Arguelles FADESP/UAC Société Internationale
National Pledge Registry Roel Nieuwdorp Arguelles & Company LLC de Transit Touré
Ambos NBGO Rafikou Agnila Alabi
/ Belgian Federal Public
Jenny Armstrong Cabinet Maître Pivaud Mintchi
Service Finances Geoffrey Ninane Belize Companies and Rafikou Alabi Direction Générale
Patrick Boone Janson Baugniet Corporate Affairs Registry des Douanes et Droits
Françoise Amoussou
PwC Emmanuel Plasschaert Indirects Benin
Raul Cawich Nouvelle Vision
Andries Bots Crowell & Moring Corozal Customs Samirah Davisse Freddine
Aum Rockas Amoussouvi
Monard Law Johan Poedts Brokerage Mogony
Cabinet Rafikou A. Alabi
Hakim Boularbah Sibelga Derek Courtenay John W. Ffooks & Co.
Victor K. Ananouh
Loyens & Loeff Jeroen Raskin W.H. Courtenay & Co. Amoussou Moïse
Ministère du Cadre de
Stan Brijs Monard Law Ana Maria Espat Vie et du Développement EUGIN
NautaDutilh Werner Rens Strukture Architects Durable Sèmiyou-Deen Moustapha
Christophe Cambien Federal Public Sherman Ferguson Tolulokpe Bilikis Assani Léopold Olory-Togbe
Federal Public Service Finance Belize Electricity Ltd. Notaire Assani OTL Conseils
Service Finance Filip Saelens Pédro d’Assomption Assossou
Salvador Guerra Morel Enock Patinvoh
Jole Carlé Loyens & Loeff Guerra Engineering Ltd. Everest Expertises Cabinet d’Avocats
Stibbe Eric Schmitz Associees Charles Badou
Russell Longsworth
François-Guillaume Caspar PwC Caribbean Shipping Charles Badou Charles Inoussa Sacca Boco
NautaDutilh Tom Schoors Agencies Ltd. Cabinet d’Avocats Direction Générale
Allen & Overy LLP Belgium Charles Badou des Douanes et Droits
Lia Champoeva Fred Lumor
NautaDutilh Fred Lumor & Co. Kpèmahouton André Boton Indirects Benin
Leonard Serge
Service Public Fédéral Tribunal de Commerce Alexandrine Falilatou
Thibaut Claes Reynaldo Magaña
de Cotonou Saizonou-Bedie
Deminor SA Economie Direction Moore Stephens
Générale Statistique et Magaña LLP Gladys Edith Campbell Cabinet d’Avocats
Adriaan Dauwe Information Economique Etude Maître Campbell Alexandrine F.
Altius Graciano Medina Saizonou-Bedie
Frédéric Souchon Ministry of Works Michel Degbo
Martijn De Meulemeester PwC Société Béninoise Hermann Senou
PwC Kay L. Menzies Entreprise Générale De
Patrick Thiel d’Energie Electrique
Karl H. Menzies Co. Ltd. Construction Mackho
Didier De Vliegher Equal Partners Moussa-Fils Djibril
NautaDutilh Bryian Mira Narcisse Justin Soglo
Bernard Thuysbaert Agence Nationale
FT Williams & Associates du Domaine et du Ordre National des
Camille Dümm Deminor SA
Tania Moody Foncier (ANDF) Architectes et Urbanistes
National Bank of Belgium
William Timmermans Barrow & Williams LLP Lambert Sokpin
Jürgen Egger Altius Clémentine Dohou Lokossou
Jose A. Ortez Agence Nationale Ministry of Finance
Laga
Nikita Tissot PKF International du Domaine et du Yessoufou Tanda
Alain François Simont Braun Foncier (ANDF)
Artemio Osorio Ministère du Cadre de
Eubelius Attorneys
Bram Van Cauwenberge Ministry of Finance Nadine Dossou Sakponou Vie et du Développement
Pierre-Yves Gillet NautaDutilh Cabinet Robert M. Dossou Durable
Cabinet d’Architecte Estevan Perera
Gill Van Damme Eugène Dossoumou Joseph Désiré Tokanhan
Estevan Perera &
Mauro Gisgand PwC Company LLP Autorite de Regulation des Ordre National des
Eubelius Attorneys Marches Publics (ARMP) Architectes et Urbanistes
Bart Van Rossum Wayne Piper
Conny Grenson B.T.V. Rodrigue Dossou-Togbe Antoine Vandamme
Musa & Balderamos
Eubelius Attorneys Fedol Triangle LDI International NV
Thierry Van Sinay Aldo Reyes
Jean-Luc Hagon Conseil International Djakaridja Fofana Adjété Fabrice O. Wilson
Reyes Retreage LLP
NautaDutilh du Notariat Belge PwC Cabinet Maître
Anne-Marie Thompson Rafikou Alabi
Glenn Hansen Rozanne Vander Hulst Marie-Elise Gbedo
Ministry of Education
Laga Stibbe Cabinet Marie-Elise Gbedo Nicolas Yenoussi
and Labour
Ministry of Finance
Julien Hislaire Lies Vanquathem Nikita Usher Hounnou Ghislain Comlan
Liedekerke Wolters Altius Ministère du Cadre de Patrick Zanklan
Citrus Products
Waelbroeck Kirkpatrick, of Belize Ltd. Vie et du Développement OMATIS
member of Lex Mundi Kathleen Verbiest
Durable
Altius
BHUTAN Karma Yeshey Carlos Ferreira Vásquez Carlos Pinto Senad Aganović
Ministry of Ferreira Urquidi Abogados Ferrere Abogados FERK (Regulatory
Construction Economic Affairs Commission for Energy
Association of Bhutan Ismael Franco Oscar Antonio Plaza Ponte
in the Federation of
Tufiño & Villegas Sosa
Bosnia and Herzegovina)
Leko House BOLIVIA Buro de Información
Rodrigo Galindo Garrett
Ministry of Finance Carolina Aguirre Urioste Infocenter SA Melika Alajbegović
Medina & Galindo PC Motorways of the
Thimphu City Corporation Bufete Aguirre, Abogados Guillermo Pou Munt
Quintanilla, Soria & Federation of Bosnia and
Orkidea Andina Herzegovina Ltd. Mostar
Manoj Bhujhel Nishizawa Soc. Civ. Sergio Godoy
Bhutan Power Autoridad de Supervisión Tito Quinteros
Denis Alic
Corporation Ltd. René Alcázar del Sistema Financiero Russell Bedford
Autoridad de Supervisión Denis Alić Law Office
International
Sonam Chophel del Sistema Financiero Alejandra Guevara
Elmir Arslanagić
Credit Information Guevara & Gutiérrez SC Ilda Raga Prado
Arslanagić Elmir &
Bureau of Bhutan Victor Hugo Berthin Amengual Sociedad de Ingenieros
Berthin Amengual Heriberto Gutierrez Co d.o.o.
de Bolivia
Cheda Deothang Y Asociados Srl Tudela & TH Consulting Ilhana Badžak
UC Associates: Group SRL Juan Rakela
Jump Logistics d.o.o.
Bhutan Law Office Dina Anahuaya Jimenez Masterline Group
Profit Cargo SRL Johanna Karen Herrera Rossel
Amar Bajramović
Samten Dhendup Fabiola Rivero Stumpf
Daniela Aragonés Cortez Juan Carlos Ibañez Pereyra Milovic & Partners
National Land Medina & Galindo
Commission Secretariat Sanjinés & Jorge Luis Inchauste Abogados Valida Bašić
Asociados - Abogados Guevara & Gutiérrez SC Baker Tilly Re
Kencho Dorji Mariela Rojas Mendieta
Eduardo Aramayo Opinion d.o.o.
Leko Packers Amilcar Jimenez Buro de Información
PwC Bolivia Masterline Group Infocenter SA Melika Bašić
Tashi Dorji
Geovanni Armaza R. Huskic Law Office
KaMaLa Tours & Treks Juan Jimenez Milenka Saavedra Muñoz
Partner Logistics Bolivia Electricista Profesional Bufete Aguirre, Mustafa Beca
Thinley Dorji
Daniel Arredondo Garantizado Quintanilla, Soria & JP Elektroprivreda
Bhutan Power Nishizawa Soc. Civ. BiH Podružnica
Corporation Ltd. Moreno Baldivieso Jaime M. Jiménez Alvarez
Estudio de Abogados Elektrodistribucija Sarajevo
Colegio de Ingenieros Rudy Mariaca Salazar
Kencho Galey
Johnny Arteaga Chavez Electricistas y Mariaca Abogados & Aid Berbić
Bhutan Carbide & Asociados JKP Vodovod i
Dirección General de Electrónicos La Paz
Chemicals Ltd. kanalizacija doo Tuzla
Tierras de Santa Cruz Rodrigo Jiménez-Cusicanqui Sergio Salazar-Machicado
Jit Bdr Labor
Pedro Asturizaga Ferrere Abogados Salazar Salazar & Jasmin Bešo
Bhutan Carbide & Asociados FERK (Regulatory
Chemicals Ltd. Autoridad de Supervisión Paola Justiniano Arias
del Sistema Financiero Commission for Energy
Sanjinés & Sandra Salinas
Pem Lama in the Federation of
Leonardo Azurduy Saunero Asociados - Abogados C.R. & F. Rojas Abogados, Bosnia and Herzegovina)
Green Public Procurement member of Lex Mundi
in Bhutan Project Bufete Aguirre, Fernando Krutzfeldt
Quintanilla, Soria & Feđa Bičakčić
Monasterio Raúl Sanjinés Elizagoyen
Chencho T. Namgay Nishizawa Soc. Civ. Baroš, Bičakčić & Partners
Von Borries Blanco Sanjinés &
Druk Holding and Asociados - Abogados Bojana Bošnjak-London
Mauricio Becerra de la Roca Estudio de Abogados
Investments Marić & Co. Law Firm
Donoso Martha Landivar Gantier Carla Saracho
Ngawang Norbu Becerra de la Roca Landivar & Landivar Wbc Abogados SRL Mubera Brkovic
Ministry of Labour and Donoso & Asociados PwC Bosnia and
Human Resources Nina Andrea Leguizamón Báez Jorge N. Serrate
Iby Bueno Herzegovina
Guevara & Gutiérrez SC Würth Bedoya Costa
Tashi Penjor Salazar Salazar & du Rels Abogados Ajdin Buljabasic
Ministry of Asociados Rodrigo Leon
Elektra d.o.o
Economic Affairs Habite Arquitectura Diego Tamayo
Maritza Bustos Würth Bedoya Costa Vernes Causevic
Yeshey Penjor Aduana Nacional Javier Lipa
du Rels Abogados Project V
Green Public Procurement de Bolivia Delapaz
in Bhutan Project David Terrazas Ruiz Barbara-Aneta Čičković
Walter B. Calla Cardenas Marcelo Luna
Estudio Jurídico Gerke Novi Grad Sarajevo
Deepak Pokhrel Colegio Departamental BDO Berthin Amengual & Municipality
Green Public Procurement de Arquitectos de La Paz Asociados A. Mauricio Torrico Galindo
in Bhutan Project Bufete Aguirre, Sanja Cubela
Grisett Carrasco Guerra Gabriel Machado Sc
Quintanilla, Soria & Public Procurement
Parishad Rai C.R. & F. Rojas Abogados, Partner Logistics Bolivia Nishizawa Soc. Civ. Agency - Bosnia
Bhutan Silicon Metal member of Lex Mundi Herzegovinia
Olga Elisabeth Maldonado Marcelo Gerardo Vaca
Private Ltd.
Alvaro Limache Castillo Quino Guzman Aparicio Femil Čurt
Jamyang Sherab Tudela & TH Consulting Aduana Nacional Vaca Guzman Siles Law Office Femil Curt -
Garuda Legal Services Group SRL de Bolivia
Abogados part of DLA Piper Group
Neelam Thapa Marcela Verónica Alejandra Yoni Mamani Marcelo Vaca Guzman Siles Anira Dedovic
Leko Packers Castro Aguirre Partner Logistics Bolivia Vaca Guzman Siles Centar Sarajevo
Sonam Tshering Architect Dario Martinez Leyes Abogados Municipality - Department
Bhutan Power Jorge Cervantes Becerra de la Roca of Urban Planning,
Evelyn Vaca Valdivia
Corporation Ltd. Landivar & Landivar Donoso & Asociados Housing, Real Property
Vaca Guzman Siles and Geodetic Affairs, and
Karma Tshewang Fernando Chavez Barrionuevo Gabriel Mealla Lopez Abogados Real Estate Cadastre
Visit Asia Aduana Nacional Becerra de la Roca Ramiro Velasco
de Bolivia Donoso & Asociados Kenan Dervišević
Kunzang Tshomo Dukpa Colegio de Ingenieros Miljković & Partners
Bhutanese Legal Solutions Flavio Alejandro Clavijo Reynal Ruiz Mier Electricistas y
Urquidi & Clavijo KPMG Electrónicos La Paz Sanela Dizdar
Karma Wangdi Association of Architects
Public Policy Abogados Guillerme Mulin Julio Vera
of Bosnia and Herzegovina
Procurement Division, Gunnar Colombo Aguilera PwC Bolivia Vergara Asociados
Ministry of Finance Fast Transport Trading Slaven Dizdar
Carlos Sebastian Navajas Oscar E. Villanueva L.
Kinley Wangdi Asdrúval Columba Jofre Alvarez Daza Landivar & Landivar Višnja Dizdarević
Credit Information AC Consultores Legales Ferreira Urquidi Abogados Marić & Co. Law Firm
Javier Yujra Coarite
Bureau of Bhutan Tecnico Electricista SA Amina Djugum
Syntia Cuentas Zeballos Mirko Olmos
Sonam Wangdi Salazar Salazar & Moreno Baldivieso Anel Dramalija
Ministry of Labour and Asociados Estudio de Abogados BOSNIA AND Novi Grad Sarajevo
Human Resources HERZEGOVINA Municipality
Jose Diaz Natalia Otero Alvarez
Sonam Thai Yangden DM Consultores Legales Becerra de la Roca Ramiza Aganović Feđa Dupovac
Bhutanese Legal Donoso & Asociados Municipality Court Advokatsko društvo
Solutions Pablo Escobar Ascarrunz
Estudio Jurídico Gerke Spaho d.o.o. Sarajevo
Edin Emšo Amela Landza Džemil Sabrihafizović Rahim Abdool Khan Onkemetse Thomas
DHL International d.o.o Centar Sarajevo Zajednicka Advokatska Rahim Khan & Company Botswana Stock
Municipality - Department Kancelarija Exchange
Adis Gazibegović We-Bathu Kwele
of Urban Planning,
SGL Saracevic & Housing, Real Property
Nedzida Salihović-Whalen Chibanda, Kenny Thuso Kzwatlhe
Gazibegovic Lawyers and Geodetic Affairs, and
CMS Reich-Rohrwig Makgalemele & Co. Gaborone City Council
Real Estate Cadastre Hainz d.o.o.
Dina Grebo-Mustafić Naledi Leepile Nilusha Weeraratne
Chamber of Economy Mirsad Madesko
Hasib Salkić PwC Botswana PwC Botswana
of Sarajevo Canton Jump Logistics d.o.o.
Enova d.o.o. Fidellis Lekhao
Kemal Hadžimusić Jasenko Sarajlić BRAZIL
Muamer Mahmutovic Queen Letshabo
Chamber of Economy Chamber of Economy General Engineering Tribunal de Justiça do
Rahim Khan & Company
of Sarajevo Canton Estado De São Paulo
of Sarajevo Canton Arjana Selimić
Mercia Bonzo Makgalemele
Nermina Hadziosmanovich
Nebojsa Makaric JP Elektroprivreda Maysa Abrahao Tavares
Chibanda,
PwC Bosnia and Attorney-at-Law Office BiH Podružnica Verzola
Makgalemele & Co.
Herzegovina Ruzica Topic, Nebojsa Elektrodistribucija Cescon, Barrieu, Flesch &
Makaric, Sasa Topic Sarajevo Mmamoruti Supang Manewe Barreto Advogados
Lejla Hasanović
Deed Registry Botswana
Huskic Law Office Branko Marić
Ivona Soce Eduardo Abrantes
Marić & Co. Law Firm FERK (Regulatory Mitchel Mapete Cescon, Barrieu, Flesch &
Zijad Hasović
Commission for Energy Chibanda, Barreto Advogados
Komora Revizora FBiH Adnan Mataradžija in the Federation of Makgalemele & Co.
Jasmina Hercegovac MERFI d.o.o. Bosnia and Herzegovina) Juliana Abreu
Markos Markides Presidência da
Federal Ministry Labor Kristijan Meršpah Emir Spaho Business Botswana República do Brasil
and Social Policy
LRC Credit Bureau Advokatsko društvo
Spaho d.o.o. Sarajevo Kgaotsang Matthews Victor Almeida
Sanja Hrelja
Fuad Merzić Moribame Matthews Rolim, Viotti & Leite
Public Enterprise Road Move One Inc. Mehmed Spaho
of the Federation of Abdool Rahim Mhlanga Campos Advogados
Advokatsko društvo
Bosnia and Herzegovina Edin Mesanovic
Spaho d.o.o. Sarajevo Rahim Khan & Company Maria Lúcia Almeida Prado
Cube Design e Silva
Amir Husić Ntandoyakhe Mhlanga
Selma Spaho Dupovac Demarest Advogados
Lagermax AED Bosna i Mirna Milanovic-Lalic
Advokatsko društvo Rahim Khan & Company
Herzegowina Law Office Mirna Spaho d.o.o. Sarajevo Teresa Alonso
d.o.o. Milanovic-Lalic and Tsametse Mmolai
Botswana Stock Enel Distribuição
Jasmina Suljovic Bojana Tkalčić-Djulić São Paulo
Nusmir Huskić Exchange
Lawyers’ Office
Huskic Law Office Sead Miljković
Tkalcic-Dulic, Prebanic & Natália Alves Graton
Miljković & Partners Doreen Moeletsi
Emir Ibisevic Jusufbasic-Goloman Demarest Advogados
Khumo Morupisi
Deloitte Advisory Sead Mujezinović
Ružica Topić Ivana Amorim de Coelho
Services d.o.o. Novi Grad Sarajevo Kua Mosi Enterprises
Attorney-at-Law Office Pty. Ltd. Bomfim
Municipality Ruzica Topic, Nebojsa Machado, Meyer, Sendacz
Nedim Ibrahimović
Makaric, Sasa Topic Michael Moseki e Opice Advogados
A&A Consulting Branka Mujezinović
Public Firm for the Bookbinder Business Law
Josip Jakovac Nedžad Turnadžić Victor Arantes
Roads - JP Ceste FBiH Interlogistic d.o.o. Mmatshipi Motsepe PwC Brazil
Public Procurement d.o.o. Sarajevo
Agency - Bosnia Tshipi Freight
Hakija Zajmovic Gabriel Araujo
Herzegovinia Emir Naimkadić
Municipality Court Walter Mushi Gabriel Araujo Advocacia
JP Elektroprivreda Collins Newman & Co.
Arela Jusufbasić-Goloman Beatriz Araujo Pyrrho
BiH Podružnica Edin Zametica
Lawyers’ Office Prebanic & Elektrodistribucija DERK (State Electricity Olebile Daphney Muzila Pinheiro Neto Advogados
Jusufbasic-Goloman Sarajevo Regulatory Commission) Bookbinder Business Law
Gianvito Ardito
Mubera Kadrić Rajesh Narasimhan Pinheiro Neto Advogados
Monija Nogulic Alen Zorlak
Chamber of Economy FERK (Regulatory Novi Grad Sarajevo Grant Thornton LLP
of Sarajevo Canton Amanda Arêas
Commission for Energy Municipality Yemulani Ndubo Cescon, Barrieu, Flesch &
Harun Kahvedžić in the Federation of Bookbinder Business Law Barreto Advogados
Public Employment Office Bosnia and Herzegovina) BOTSWANA
of Zenica-Doboj Canton Kwadwo Osei-Ofei Luiza Arjona
Nedžad Pašalić Akxtreme Integrates Osei-Ofei Swabi & Co. Cescon, Barrieu, Flesch &
and University in Zenica
The Federal Services Barreto Advogados
Zana Kamberović Administration for Rory Peynado
Marić & Co. Law Firm Geodetic and Real Gorata Bontle Kgafela Gaborone City Council Thomaz Arruda
Property Affairs GBK Architects Fred Phiri Pinheiro Neto Advogados
Ferid Kapidzic
PwC Bosnia and Edisa Peštek Jeffrey Bookbinder Dalgliesh Lindsay Frederico Assad
Herzegovina Independent Lawyer Bookbinder Business Law Group Architects 1º Registro de Imóveis
Nedžada Kapidžić Olodar Prebanić L. Chakalisa Butler Phirie Guilherme Assumpção
Notary Lawyers’ Office Botswana Stock Exchange PwC Botswana Varella & Advogados
Tkalcic-Dulic, Prebanic & Andrew Chifedi Gotsilemotho Phuduhudu Associados
Kerim Karabdić Jusufbasic-Goloman
Advokat Karabdic Kerim Andrews Removal & Bookbinder Business Law Julia Avelar
Đorđe Racković Freight Adrian Pillay Fialho Salles Advogados
Mijo Katana Central Bank of Bosnia
Ministry of Justice Candice Dubane TransUnion Botswana Sérgio Ávila
and Herzegovina Collins Newman & Co. Pty. Ltd. Associação dos
Anita Knezović Predrag Radovanović Registradores Imobiliários
Public Procurement Edward W. Fasholé-Luke II Ofentse Sebego
Deed Registry Botswana do Rio de Janeiro (ARIRJ)
Agency - Bosnia Kana Rahnanovic Luke & Associates
Herzegovinia Centar Sarajevo Hlompho Seikano Marcelo Ayala
Tefo Gaongalelwe
Municipality - Department Bookbinder Business Law Osei-Ofei Swabi & Co. Chediak, Lopes da Costa,
Dario Kristic of Urban Planning, Cristofaro, Menezes
Association of Architects Housing, Real Property Donald Inambao Neo Ann-Ruth Sekhobe Côrtes, Simões Advogados
of Bosnia and Herzegovina and Geodetic Affairs, and Spectrum Insurance Rahim Khan & Company
Desembargador Luiz Roberto
Sejda Kruščica-Fejzić Real Estate Cadastre Brokers Bonolo Selelo Ayoub
JP Elektroprivreda Armela Ramic Noreen Jere Chibanda,
BiH Podružnica Makgalemele & Co. Antonia Azambuja
Milovic & Partners Chibanda,
Elektrodistribucija Machado, Meyer, Sendacz
Makgalemele & Co. Piyush Sharma
Sarajevo Amer Rastoder e Opice Advogados
Kontoplus, d.o.o Akheel Jinabhai Piyush Sharma Attorneys
Emil Kučković Josef Azulay
Desai Law Group Moemedi J. Tafa
LRC Credit Bureau Dino Sabrihafizović Barbosa, Müssnich &
Zajednicka Advokatska Julius Mwaniki Kanja Armstrongs Attorneys Aragão Advogados
Aldin Kuduzović Kancelarija Chibanda,
AgroDar s.p.z Makgalemele & Co.
Allan B. Bercht Pablo Boeno Angela Pedreira de Freitas Bruno Henrique Coutinho de Daniela de Pontes Andrade
Monteiro Rusu Light Servicos de Joaquim de Carvalho Aguiar Lobo & De Rizzo
Eletricidade SA Cescon, Barrieu, Flesch & Rayes & Fagundes Advogados
Bruno Balduccini
Barreto Advogados Advogados
Pinheiro Neto Advogados Mirella Boffi Luciano Inácio De Sauza
Pinheiro Neto Advogados Caroline Carvalho Tamyris Couto Cescon, Barrieu, Flesch &
Rafael Baptista Baleroni
PwC Brazil Cescon, Barrieu, Flesch & Barreto Advogados
Cescon, Barrieu, Flesch & Claudia Bonelli
Barreto Advogados
Barreto Advogados Tozzini Freire Advogados Débora Carvalho Eduardo Depassier
Fialho Salles Advogados Maria Cibele Crepaldi Affonso Loeser e Portela
Armando Balteiro Mauro Bordini
dos Santos Advogados
Vitor Costa Advogados 2º Tabelião de Notas Maria Julia Carvalho
Costa e Tavares Paes
Guarulhos Faveret | Lampert Sociedade de Advogados
Rafael Depieri
Gustavo Bandeira
Advogados Colegio Notarial do Brasil
8º Ofício de Notas Mellina Bortoli Caliman
Gabriela Crevilari
Pinheiro Neto Advogados Martha Carvalho
Assis E. Mendes
Claudia Derenusson Riedel
Marta Bandeira
Advogados De Luca, Derenusson,
Departamento de Carlos David Albuquerque Sandro Carvalho
Schuttoff e Azevedo
Estradas de Rodagem Braga 4º Tabelião de Notas Camilla Cunha Advogados
(DER) Rio de Janeiro Cescon, Barrieu, Flesch & de Campinas
Barbosa, Müssnich &
Barreto Advogados Aragão Advogados
Rafael D’Errico
Rodrigo Baraldi Ramon Castilho
Cescon, Barrieu, Flesch &
Baraldi Advocacia Diana Braga Nascimento Cescon, Barrieu, Flesch & Décio Cunha Barreto Advogados
Empresarial Toscani Barreto Advogados
BTP
Braga Nascimento Cristiano Dias
André Barata Fernanda Cirne Montorfano
e Zilio Law Firm Giovana Cunha Costa e Tavares Paes
Light Servicos de Gibson
Junta Comercial do Estado Sociedade de Advogados
Eletricidade SA Natalia Brasil Correa da Silva Cescon, Barrieu, Flesch &
de São Paulo (JUCESP)
Siqueira Castro Barreto Advogados Thiago Dias Costa
Sarah Barbassa
Advogados Ricardo Cyfer Felsberg Advogados
Cescon, Barrieu, Flesch & José Clayton de Freitas
Poder Judiciário Estado
Barreto Advogados Natalia Brassaloti Enel Distribuição Giselle Dias Rodrigues Oliveira
do Rio de Janeiro
Vella Pugliese São Paulo de Barros
Vitor Barbosa
Buosi Guidoni Rodrigo da Costa Dantas
Machado, Meyer, Sendacz Fabiano Coelho Milton Dias Valle
e Opice Advogados Wilson Braun Receita Federal do Brasil Carlos da Costa e Silva Filho Cescon, Barrieu, Flesch &
Sindicomis Vieira, Rezende e Barreto Advogados
Marcus Phelipe Barbosa de Isabela Coelho
Guerreiro Advogados
Souza Lucas Bretones Cescon, Barrieu, Flesch & Renan Diniz
Gasparini, De Cresci Pinheiro Neto Advogados Barreto Advogados Gisela da Silva Freire Serasa SA
e Nogueira de Lima Cescon, Barrieu, Flesch &
Sergio Bronstein Ricardo E. Vieira Coelho Wagner Douglas Dockhorn
Advogados Barreto Advogados
Veirano Advogados Pinheiro Neto Advogados COPREVI Advocacia
Tiago Elias Barelli Gustavo Dalbosco Previdenciária
João Henrique Brum Silvio Coelho
Tabelião de Notas e Costa e Tavares Paes
Domingues e Pinho Secretaria Municipal de Sociedade de Advogados
José Ricardo dos Santos Luz
de Protesto de Letras
Contadores Urbanismo Rio de Janeiro Júnior
e Títulos da Comarca
Orlando Dalcin Braga Nascimento
de Colina-SP Marcus Brumano Roberta Coelho de Souza
PwC Brazil e Zilio Law Firm
Demarest Advogados Batalha
Danilo Emanuel Barreto de
Oliveira
Demarest Advogados Paulo Dantas Daniel Duarte
Bianca Bruno
Castro, Barros, Sobral & Alexandre Aragão
Rolim, Viotti & Leite A+ Arquitetua Marcelo Coimbra
Gomes Advogados Advogados
Campos Advogados Fleury, Coimbra &
Leonardo Buda
Andreia Barroso Gonçalves
Rhomberg João Luis Ribeiro de Almeida Leticia Duek
Colegio Notarial Demarest Advogados Chediak, Lopes da Costa,
Cescon, Barrieu, Flesch & do Brasil Luiz Felipe Gonçalves Cordeiro
Cristofaro, Menezes
Barreto Advogados Chediak, Lopes da Costa, Ana Beatriz de Almeida Lobo
Cristina de Freitas Bueno Côrtes, Simões Advogados
Andrea Bastos
Cristofaro, Menezes Veirano Advogados
Cescon, Barrieu, Flesch & Côrtes, Simões Advogados Brigida Melo e Cruz Gama
Light Servicos de Barreto Advogados Fernando Amaral de Almeida
Filho
Eletricidade SA Marcel Cordeiro Prado
Frederico Buosi Pinheiro Neto Advogados
Carolina Bastos
PwC Brazil Sinerconsult
Vella Pugliese Marcelo Eidi Yoshii
Veirano Advogados Buosi Guidoni Paulo Rogério Corrêa de Patricia Andre de Camargo
SMUL - Prefeitura de
Oliveira Ferraz
Fernanda Bastos Buhatem Bernardo Cabral São Paulo, Urbanismo
Bastos-Tigre, Coelho da Registro DIADEMA e Licenciamento
Cescon, Barrieu, Flesch & Grebler Advogados Rocha e Lopes Advogados
Barreto Advogados Raphael De Campos Martins
Murilo Caldeira Germiniani Marcelo Elias
Leonardo Bastos Carvalho
Emerson Correia de Oliveira Pinheiro Guimarães Pinheiro Guimarães
Machado, Meyer, Sendacz Enel Distribuição Advogados
Letech Engenharia e Opice Advogados Advogados
São Paulo
Rodrigo de Castro
Júlio Batista Luiz Calixto Sandes Bruna Esch
Bernardo Costa Veirano Advogados Barbosa, Müssnich &
Guerra e Batista Kincaid | Mendes Veirano Advogados Aragão Advogados
Advogados Vianna Advogados Carlos De Jesus
Gilberto Belleza
Juliana Costa Governo Federal Gabriel Esteves
Luiz Guilherme Camargo
Veirano Advogados Machado, Meyer, Sendacz
Belleza & Batalha C. Cescon, Barrieu, Flesch & João Claudio De Luca Junior
Do Lago Arquitetos Barreto Advogados Maria Cecília Costa De Luca, Derenusson, e Opice Advogados
Associados Vitor Costa Advogados Schuttoff e Azevedo
Raíssa Campelo João Paulo F.A. Fagundes
Angela Berteli
Advogados Rayes & Fagundes
Pinheiro Neto Advogados Nina Costa
Junta Comercial Cescon, Barrieu, Flesch & Alexis de Medeiros Torres Advogados
do Estado de São Ivan Campos
Barreto Advogados Light Servicos de Daniel Fairbairn
Paulo (JUCESP) Felsberg Advogados Eletricidade SA
Luisa Costa Leite Carvalho, Fairbairn &
Camila Biral Vieira da Cunha Renato Canizares Guidi Advogados
De Luca, Derenusson, Alexandre de Moraes Castro
Martins Demarest Advogados Schuttoff e Azevedo Casa Aduana Fabio Falkenburger
Demarest Advogados Angelino Caputo e Oliveira Advogados
Beatriz Gross Bueno de Machado, Meyer, Sendacz
Alexander Blanco de Oliveira ABTRA - Associação Ivana Cota Moraes Gomes de Sá e Opice Advogados
World Line Freight Brasileira de Terminais Loeser e Portela De Vivo, Whitaker e
e Recintos José Roberto Faveret
Forwarder Ltda Advogados Castro Advogados Faveret | Lampert
Amir Bocayuva Cunha Alexandre de Carvalho Alice Cotta Dourado Beatriz de Oliveira Freitas Advogados
Barbosa, Müssnich & Infocount Assessoria e Fialho Salles Advogados Neiva
Perícia Contábil Eireli Vanessa Felício
Aragão Advogados Demarest Advogados
Francisco Coutinho Veirano Advogados
Frederico Bocchi Siqueira Angela Carvalho
Pinheiro Guimarães Rodrigo de Pinho Bertoccelli
Beatriz Felitte
Rayes & Fagundes Cescon, Barrieu, Flesch & Advogados Felsberg Advogados
Barreto Advogados Cescon, Barrieu, Flesch &
Advogados
Barreto Advogados
Thomas Benes Felsberg Karina Goldberg Alberto Jun II Shin Letícia Lucas Marcelo Mattos
Felsberg Advogados Ferro, Castro Neves, Cescon, Barrieu, Flesch & Baraldi Advocacia Veirano Advogados
Daltro & Gomide Barreto Advogados Empresarial
Carlos Fernando Brasil Chaves Manuela Mattoso Camara
Advogados
Waldery Júnior Leandro Luzone Cescon, Barrieu, Flesch &
Luciana Ferrari
Uipiquer Gomes TransMagno Transportes Luzone Advogados Barreto Advogados
Fayard
Mazars Brasil Rodoviários Ltda
Tiago Machado Cortez Davi Medina Vilela
Hanna Ferraz
Diógenes Gonçalves Gustavo Justino De Oliveira KLA-Koury Lopes Vieira, Rezende e
PwC Brazil
Pinheiro Neto Advogados Justino de Oliveira Advogados Guerreiro Advogados
Gabriella Ferreira do Advogados
Renata Gonçalves João Machado de Godoy Fabíola Meira de Almeida
Nascimento Dockorn
Halliburton Breno Kingma Demarest Advogados Breseghello
Manuel Fiaschi Produtos Ltda Vieira, Rezende e Braga Nascimento
Pedro Maciel
A+ Arquitetua Guerreiro Advogados e Zilio Law Firm
Vitor Gonçalves Lefosse Advogados
Thenard Figueireo Junta Comercial do Estado Everaldo Lacerda Aloysio Meirelles de Miranda
Rodrigo Maciel
Cescon, Barrieu, Flesch & do Rio de Janeiro (JUCERJA) 8º Ofício de Notas Ulhôa Canto, Rezende
Faveret | Lampert e Guerra-Advogados
Barreto Advogados
Oswaldo Gonçalves de Castro Antônio Laércio da Silva Advogados
Guilherme Filardi Neto Rehem Adilion Melo
Lucilena Madaleno
De Luca, Derenusson, Sindicomis Presidência da PwC Brazil
República do Brasil EY
Schuttoff e Azevedo
Jean Stnio Gonçalves Feitosa Adriano Mendes
Advogados Gustavo Magalhães
BRL Global Logistics Daniel Lago Rodrigues Assis E. Mendes
Nadio Filho Registro de Imóveis de Fialho Salles Advogados Advogados
Rodrigo Gonçalves Lima de
SMX Logistics Taboão da Serra Renato G.R. Maggio
Mattos Priscila Mendes
Andre Filocomo Castro, Barros, Sobral & Claudio Lampert Machado, Meyer, Sendacz Cartório de Registro
e Opice Advogados
1º Tabelião de Notas e Gomes Advogados Faveret | Lampert de Imóveis e Anexos
de Protesto de Letras e Advogados Valéria Magiano Hazan da Comarca de
Willian Gonçalves Ribeiro
Títulos de Caçapava-SP Secretaria Municipal de Macatuba - São Paulo
Pinheiro Neto Advogados Ricardo Lara Gailard
Adriana Flosi Cescon, Barrieu, Flesch & Urbanismo Rio de Janeiro Camila Mendes Vianna
Raphael Gouveia Bello
Junta Comercial Barreto Advogados Adevilson Maia Cardoso
Olivério Dal Fabbro Abid Kincaid | Mendes
do Estado de São DER - São Paulo
Sociedade de Advogados José Augusto Leal
Vianna Advogados
Paulo (JUCESP)
Castro, Barros, Sobral & Ricardo Maitto Silveira
Eduardo Grebler
Julian Fonseca Peña Chediak Gomes Advogados Rayes & Fagundes José Vicente Mendonça
Grebler Advogados José Vicente Mendonça
Chediak, Lopes da Advogados
André Leão
Costa, Cristofaro, Estevão Gross Advogados
Costa e Tavares Paes José Guilherme do Nascimento
Menezes Côrtes, GT Lawyers Sociedade de Advogados Malheiro Luis Gustavo Miranda
Simões Advogados
André Grossi Cescon, Barrieu, Flesch & Rolim, Viotti & Leite
Estela Leão de Aquino
Guilherme Fontes Bechara Tabelião de Notas e de Barreto Advogados Campos Advogados
Demarest Advogados Protesto de Letras e Barreto Advogados Stephanie Manzi Lopes Raphael Miranda
Richard Frainer
Títulos de Cosmópolis Raphael Miranda
Schiavinato
Alexandre Leite
A+ Arquitetua Demian Guedes Cescon, Barrieu, Flesch & Advogados
Lucas Frayha Sales
Palma Guedes Advogados Barreto Advogados Barreto Advogados Marilia Miranda do Lago
VM&L Sociedade José Roberto Guedes Gláucia Mara Coelho Rodrigues
Alexandre Leite Ribeiro do
de Advogados Guimarães Machado, Meyer, Sendacz Tabeliã de Notas
Valle
Fagundes & Guimarães e Opice Advogados e Protesto de
Henrique Frizzo VM&L Sociedade Santa Branca
Advogados Associados de Advogados
Trench, Rossi e Johnatan Maranhão
Watanabe Advogados Eduardo Ferraz Guerra Pinheiro Neto Advogados Bárbara Monduzzi
Christiane Lemgruber
Guerra e Batista Fialho Salles Advogados
Rafael Frota I.B. Ferraz Varella & Advogados Manuel Marinho
Advogados Associados Everton Gabriel Monezzi
Vitor Costa Advogados PwC Brazil
Marco Guerra Braga Nascimento
Ana Luisa Fucci Bertoletti Karina Lerner Demades Mario Castro
König do Brasil Carga e Zilio Law Firm
Becho Barbosa, Müssnich &
Internacional Ltda Aragão Advogados Paula Mariozzi Gustavo Morel
Vieira, Rezende e
Guerreiro Advogados Ubiratan Pereira Guimarães
De Luca, Derenusson, Veirano Advogados
Glaucia Liberato Schuttoff e Azevedo
Marina Fusinato
Colegio Notarial do Brasil Agility Alessandro Morero
Advogados
Costa e Tavares Paes Andrey Guimarães Duarte Escritório de Arquitetura
Caio Lima Ricardo Marques
Sociedade de Advogados Morero Arquitetura
Enrique Hadad Lefosse Advogados Samba-Share Logistics
Rafael Gagliardi Loeser e Portela Advogados Guilherme Mota
Altemir Linhares de Melo Juliana Marteli
Demarest Advogados Machado, Meyer, Sendacz
Felipe Hanszmann Receita Federal do Brasil Loeser e Portela e Opice Advogados
Flaviano Galhardo Vieira, Rezende e Advogados
Rafael Lins e Silva Nascimento
Associação dos Guerreiro Advogados Luciana Moura Lima
Costa e Tavares Paes Fernando Martines Lobo & De Rizzo
Registradores Imobiliários
Luiza Heck Sociedade de Advogados Maia e Martines Advogados
de São Paulo (ARISP)
Castro, Barros, Sobral & Guilherme Lippel
Arquitetura e Design Ltda
Rodrigo Garcia da Fonseca Gomes Advogados Ian Muniz
Cescon, Barrieu, Flesch & Izabella Martins Veirano Advogados
Fonseca e Salles Lima
Anderson Hernandes Fiochia Barreto Advogados Machado Associados
Advogados Associados
Ms3 Advogados e Consultores Cássio S. Namur
Eric Livius Fernandes
Guilherme Gaspari Coelho Cescon, Barrieu, Flesch &
Ana Hohmann Loeser e Portela Renata Martins de Oliveira Barreto Advogados
Stocche Forbes
Justino de Oliveira Advogados Machado, Meyer, Sendacz
Advogados
Advogados e Opice Advogados Pedro Luiz Napolitano
Maury Lobo de Athayde
Daniel Giacomini Pedro Luiz Napolitano
Amanda Iranaga Chaves, Gelman, Carolina Mascarenhas Advogado
Braga Nascimento
Veirano Advogados Machado, Gilberto Machado, Meyer, Sendacz
e Zilio Law Firm
e Barboza e Opice Advogados Jorge Nemr
Wilson Gimenez Gisela Istamati Leite, Tosto e Barros
Tozzini Freire Advogados Tiago Lopes Renato Mascarenhas Alves
Datamétodo Gestão Advogados
Cescon, Barrieu, Flesch & Grebler Advogados
Contábil SS Ltda Victor Jacuru Barreto Advogados Walter Nimir
Camila Giovanelli Palma Guedes Advogados Roberta R. Matheus C. Lobo Zeigler e Mendonça de
Guilherme Lozinsky Lefosse Advogados
Cescon, Barrieu, Flesch & Bruna Japissu Barros Sociedade de
A+ Arquitetua Advogados (ZMB)
Barreto Advogados EY Gisela Mation
Erika Luca Machado, Meyer, Sendacz
Luiz Marcelo Góis Guilherme André Jappe Sofia Nobrega Reato
Light Servicos de e Opice Advogados
Barbosa, Müssnich & Ana Carolina Nogueira
Alvaro Jorge Eletricidade SA
Aragão Advogados Eduardo Augusto Mattar
Palma Guedes Advogados Demarest Advogados
Pinheiro Guimarães
Advogados
Antonio Henrique Noronha Antonio Claudio Pinto da Jorge Roylei Kou Bianca Soares Silva Correia Rafael Vitelli Depieri
Faveret | Lampert Fonseca Vella Pugliese Castro, Barros, Sobral &
Hans Christian Von Blücher
Advogados Construtora MG Ltda Buosi Guidoni Gomes Advogados
Varella & Advogados
Vitor Novo Priscila Pires Giannetti Cláudio Ruiz Mylla Souza Associados
Leite, Tosto e Barros Trench, Rossi e Banco Central do Brasil De Luca, Derenusson,
Thiago Wscieklica
Advogados Watanabe Advogados Schuttoff e Azevedo
Heber Sacramento Cescon, Barrieu, Flesch &
Advogados
Fabricio Nunes Renata Pisaneschi Pinheiro Guimarães Barreto Advogados
Light Servicos de Machado Associados Advogados Antonio Carlos Stefanelli
Marina Yamane
Eletricidade SA Advogados e Consultores ACS Engenharia
Fabiana Saldahna Felsberg Advogados
Michael O’Connor Cássia Pizzotti Almeida Alvarenga e Walter Stuber
Karin Yamauti Hatanaka
Guerra e Batista Demarest Advogados Advogados Associados Walter Stuber
Advogados Consultoria Jurídica
Hélène Plaisance Victor Saldanha Barreto Advogados
Audrei Okada GT Lawyers Braga Nascimento Marcela Suassuna
Flavio Yoshida
EY e Zilio Law Firm Wald Antunes Vita
Renato Poltronieri Rayes & Fagundes
Longo Blattner
Evany Oliveira Demarest Advogados Roberto Salles Advogados
PwC Brazil Fialho Salles Advogados Rodrigo Takano
Durval Araulo Portela Filho Letícia Zuccolo Daniel
Machado, Meyer, Sendacz
Taisa Oliveira PwC Brazil Cristina Salvador Wald Antunes Vita
e Opice Advogados
KLA-Koury Lopes The Legal Leaders Longo Blattner
Marcelo Prates Elias
Advogados Tamy Tanzilli
Pinheiro Guimarães Fabiana Santarém
GT Lawyers
Lidia Amalia Oliveira Ferranti Advogados HabitArq Consultoria BRUNEI DARUSSALAM
Braga Nascimento Bruno Tartari Arkitek Ibrahim
Antonio Celso Pugliese Augusto Santos
e Zilio Law Firm Faveret | Lampert
Vella Pugliese ARISP Advogados Arkitek Ting
João Otávio Pinheiro Olivério Buosi Guidoni
Camila Santos BDO Chartered
Olivério Dal Fabbro Abid Rodrigo Teixeira
Sociedade de Advogados
Ana Paula Rabello EY Lobo & De Rizzo Accountants Brunei
Faveret | Lampert Advogados
Franklin Santos Multimodal Sea &
Eduardo Ono Terashima Advogados
Demarest Advogados ADM do Brasil Ltda Paulo Teixeira Fernandes Airfreight Services Sdn Bhd
Álvaro Rabelo
Rafael Santos Rolim, Viotti & Leite Ridzlan Lim Advocates &
Mario Pace Transbrasa Campos Advogados
KPMG Cescon, Barrieu, Flesch & Solicitors
Ronaldo Rayes Barreto Advogados Maurício Teixeira Santos
Rafael Palomo Rayes & Fagundes Amiruddin Abdul Aziz
Priscilla Saraiva Cescon, Barrieu, Flesch & Arkitek Aziz
Enel Distribuição Advogados Barreto Advogados
São Paulo Stone Pagamentos
Matheus Rector Nur Shahreena Abdullah
Denis Sarak Carlos Augusto Texeira da Tabung Amanah Pekerja
Renata Pantuzi Pinheiro Guimarães Silva
2º Tabelião de Notas Advogados Braga Nascimento
e Zilio Law Firm Siqueira Castro Saharana Ahmad
e Protestos de
Anita Reis Advogados Hajah Norajimah Haji Aji
Bragança Paulista João Felipe Sartini
Cescon, Barrieu, Flesch & Maurício Toledo Department of Labor,
Alécia Paolucci Nogueira Barreto Advogados Faveret | Lampert
Advogados ABTRA - Associação Ministry of Home Affairs
Bicalho
Elisa Rezende Brasileira de Terminais Erma Ali Rahman
Cescon, Barrieu, Flesch & Fabiana Schiavon e Recintos
Barreto Advogados Veirano Advogados Registry of Companies &
PwC Brazil
Andreza Ribeiro Alexandre Trejos Vargas Business Names
João Pedrazzoli Carolina Schreier
Cescon, Barrieu, Flesch & Cescon, Barrieu, Flesch & Jokeple Arshad
Costa e Tavares Paes KLA-Koury Lopes Barreto Advogados
Sociedade de Advogados Barreto Advogados
Advogados Zainah Azharan
Ronaldo Ribeiro de Almeida André Trotta Autoriti Monetari
Bernardo Pedrete Julia Schulz Rotenberg
Júnior 4° Registro de Imóveis Brunei Darussalam
Barbosa Raimundo Demarest Advogados de Campinas
Gontijo Câmara Light Servicos de
Eletricidade SA Patricia Sena Mohammed Roaizan bin Haji
Juliana Turini Johari
Rogério Rabelo Peixoto Análitica do Brasil
Laura Ribeiro Vissotto Vella Pugliese Autoriti Monetari
Banco Central do Brasil Contadores Buosi Guidoni
Alexandre Ricci Brunei Darussalam
Roberto Pekelman Rusu Bernardo Sermenho
PwC Brazil Ticiana Valdetaro Bianchi Mahri Bin Hj Latif
Monteiro Rusu Mazars Brasil Ayala
Luis Fernando Riskalla Gemilang Latif Associates
Paulo Penteado Erik Sernik Chediak, Lopes da Costa,
Leite, Tosto e Barros Cristofaro, Menezes Christopher Calumpang
Felsberg Advogados Vella Pugliese
Advogados Côrtes, Simões Advogados Seatrade Shipping Sdn Bhd
Sergio Ricardo Penteado de Buosi Guidoni
Viviane Rodrigues Luiz Fernando Valente De Robin Cheok
Aguiar Marcio Shimomoto
Cescon, Barrieu, Flesch & Paiva
Shearman & Sterling LLP Organização King Wong Chung Hong
Barreto Advogados Pinheiro Neto Advogados
de Contabilidade W. Chung Hong Sdn Bhd
Rafaela Pepe
Henrique Rodrigues Cima Christiane Valese
Cescon, Barrieu, Flesch & Gabriela Silva Mohammad Faizal Haji Ali
Lobo & De Rizzo Rayes & Fagundes
Barreto Advogados Zeigler e Mendonça de Brunei Methanol
Advogados Advogados
André Felippe Pereira Marques Barros Sociedade de Company
Fabiana Rodrigues da Fonseca Advogados (ZMB) Kamile Medeiros Valle
Guerra e Batista Nina Jasmine Haji Bahrin
Rayes & Fagundes Cescon, Barrieu, Flesch &
Advogados Luiz Antonio Silva Ramos Autoriti Monetari
Advogados Barreto Advogados
Nivio Perez dos Santos Sindicomis Brunei Darussalam
Vitor Rogério da Costa Alexandre Varella
New-Link Com. Ext. Ltda Eduardo Simões Lanna Mohamad Saiful Adilin Haji Edin
Vitor Costa Advogados Varella & Advogados
Ana Paula Perini Cescon, Barrieu, Flesch & Ministry of Finance
Bernardo Rohden Pires Barreto Advogados Associados
Secretaria Municipal de Norzanah Hambali
Lefosse Advogados Beatriz Vasconcellos
Urbanismo Rio de Janeiro Michel Siqueira Batista
Maria João Rolim Vieira, Rezende e PwC Brazil Norizzah Hazirah Hj Awg
Maria Pia Bastos-Tigre Hussin
Buchheim
Rolim, Viotti & Leite Guerreiro Advogados Ronaldo C. Veirano
Campos Advogados Department of Labor,
Bastos-Tigre, Coelho da Eduardo Soares Veirano Advogados Ministry of Home Affairs
Rocha e Lopes Advogados Fábio Rosas Lefosse Advogados Ademilson Viana
Cescon, Barrieu, Flesch & Amal Hayati Junaidi
Claudio Pieruccetti Isadora Soares de Almeida Demarest Advogados
Barreto Advogados Zuleana Kassim
Vieira, Rezende e Varella Thiago Vieira
Guerreiro Advogados José Luiz Rossi Chaves, Gelman, Lee Corporatehouse
Fialho Salles Advogados Associates
Francisco J. Pinheiro
Serasa SA Machado, Gilberto
e Barboza Isabella Villacorta Thomas Koh
Guimarães Luciano Rossi Cescon, Barrieu, Flesch &
Pinheiro Guimarães Pinheiro Neto Advogados Isaque Soares Ribeiro Barreto Advogados Leong Kok Soon
Advogados Colegio Notarial do Brasil Hua Ho Department Store
Farah Kong Ana Crusteva Peter Kemalov Ilian Petkov Mariana Velichkova
Autoriti Monetari Penkov, Markov & Bulgarian Stock Exchange ISPDD Tsvetkova Bebov
Brunei Darussalam Partners Komarevski,
Violeta Kirova Ana Petrova
Attorneys-at-Law
Kin Chee Lee Nikolay Cvetanov Boyanov & Co. Law Firm Kinkin & Partners
Lee Corporatehouse Penkov, Markov & Partners Mihail Vishanin
Daniela Kishkova Ivan Punev
Associates Boyanov & Co. Law Firm
Maria Danailova Dinova Rusev & Partners Djingov, Gouginski,
Simon Leong Danailova, Todorov Kyutchukov & Velichkov Stoyan Yakimov
Dilian Kolev
LKA Konsult Sdn Bhd and Partners Law Firm
Kinkin & Partners Nikolay Radev Sofia Yordanova
Alan Liew Tze Wei Kostadinka Deleva Kinkin & Partners Penev LLP
Nikolay Kolev
W. Chung Hong Sdn Bhd Gugushev & Partners
Boyanov & Co. Law Firm Alexander Rangelov Iliyana Zhoteva
Kathy Lim Dimitar Dimitrov CMS Cameron McKenna Registry Agency
Ilya Komarevski
C H Williams Talhar & CMS Cameron McKenna Nabarro Olswang LLP of Bulgaria
Wong Sdn Bhd Nabarro Olswang LLP Tsvetkova Bebov
Komarevski, Silvia Ribanchova
Wei Jia Lim George Dimitrov Attorneys-at-Law Schoenherr BURKINA FASO
Abrahams Davidson & Co. Dimitrov, Petrov & Co. Batiment Travaux
Yavor Kostov Milen Rusev
Muhammad Billy Lim Abdul Jenia Dimitrova Arsov, Natchev, Ganeva Dinova Rusev & Partners Public Maintenance
Aziz CMS Cameron McKenna BCEAO
Yordan Kostov Andrea Ruzheva
Arkitek Rekajaya Nabarro Olswang LLP
Yordan Kostov Law Office Sofia Municipality Creditinfo VoLo
Hazirah Manshor Raina Dimitrova
Boris Krastevich Boiko Sekiranov Navitrans
Autoriti Monetari Boyanov & Co. Law Firm
Brunei Darussalam Danailova, Todorov Sofia Municipality
Tsvetelina Dimitrova and Partners Law Firm Pierre Abadie
Ventsislav Semkov Cabinet Pierre Abadie
Yusri Mat Yussof Georgiev, Todorov & Co.
Ministry of Energy,
Ivelin Kyosev Penkov, Markov &
Alexandra Doytchinova Electrogetz Ltd. Partners Joel Paul Gomgnimbou
Manpower and Industry Adoube
Schoenherr
Nina Lazarova Georg Shikov International Procurement
Adhfarul Maz Adanan
Tabung Amanah Pekerja
Deyan Draguiev Registry Agency PwC Bulgaria Solutions (IPROSL)
CMS Cameron McKenna of Bulgaria
Silvya Spasova Hema Askia Mohamed
Ghazalin Mokti Nabarro Olswang LLP
Maria Lazarova-Evtimova Kinkin & Partners
E-Rue Peng Silvia Dulevska CMS Cameron McKenna Madina Barry
Julian Spassov Yanogo Bobson
Pg Shahyzul Khairuddien Pg
Bulgarian National Bank Nabarro Olswang LLP
McGregor & Partners
Abd Rahman Bianka Georgieva Jordan Manahilov Arsène Bazi
Supreme Court Krum Stanchev AB Energie
Registry Agency Bulgarian National Bank
of Bulgaria
ELIA PLC
Justin Phua Raya Maneva Boukary Boly
CCW Partnership Pencho Stanchev Société d’Exportation
Ivan Gergov CMS Cameron McKenna
Wolf Theiss Nabarro Olswang LLP Dimitrov, Petrov & Co. du Faso (SEFA)
Harizan Piut
Nina Stoeva Dieudonne Bonkoungou
Ralitsa Gougleva Elena Marinova
Dayang Hajah Rahayu Dato Legalex Law Office SCPA Themis-B
Paduka Haji Abdul Razak Djingov, Gouginski, Bulgarian National Bank
Darussalam Assets Kyutchukov & Velichkov Tsvetelina Stoilova-Valkanova Oumarou Cisse
Magi Markova
Sdn Bhd Katerina Gramatikova SBA Bulgarian Ltd. Kinkin & Partners Yanogo Bobson
Veronica K. Rajakanu Dobrev & Lyutskanov Konstantin Stoyanov Hamidou Conombo
Dimitrinka Metodieva
Zuls Partners Law Office Hristian Gueorguiev Gugushev & Partners CMS Cameron McKenna Etude Maître Hamidou
Dinova Rusev & Partners Nabarro Olswang LLP Conombo
Bernard Tan Thiam Swee Slavi Mikinski
Abrahams Davidson & Co. Roman Stoyanov Bobson Coulibaly
Stefan Gugushev Legalex Law Office
Gugushev & Partners Penkov, Markov & Yanogo Bobson
Constance Woon Konstantin Mladenov Partners
Deloitte & Touche Orlin Hadjiiski Tsvetkova Bebov Seydou Diarra
Management Donka Stoyanova Banque Commerciale
PwC Bulgaria Komarevski,
Services Pte. Ltd. Attorneys-at-Law Dimitrov, Petrov & Co. du Burkina
Vassil Hadjov
PA Radhiah Yusof Zornitsa Stoykova Paul Gnaleko
Spasov & Bratanov Tyurker Mollahasan
Autoriti Monetari Lawyers’ Partnership PwC Bulgaria CMS Cameron McKenna PwC
Brunei Darussalam Nabarro Olswang LLP
Hristina Hristova Yordanka Mravkova Victoire Kam
Vessela Tcherneva-Yankova Cabinet d’Avocats
DHL Express Bulgaria Registry Agency
BULGARIA of Bulgaria
V Consulting Bulgaria Maitre Sawadogo
Mirela Hristova
Ivaylo Angelov Yordan Terziev Alain Gilbert Koala
Tsvetkova Bebov Yanko Nachovski
Boyanov & Co. Law Firm Komarevski, Penev LLP Arsov, Natchev, Ganeva Ordre des Architectes
Attorneys-at-Law Aleksandrina Terziyska du Burkina
Petko Angelov Vladimir Natchev
Gugushev & Partners Krasimira Ignatova Arsov, Natchev, Ganeva Gugushev & Partners Sandrine Kouraogo
PwC Bulgaria Kaloyan Todorov Maison de l'Entreprise
Stefan Angelov Yordan Naydenov du Burkina Faso
V Consulting Bulgaria Iliya Iliev Boyanov & Co. Law Firm Danailova, Todorov
and Partners Law Firm Eric N’Guessan
Milena Angelova Primorska Audit Company -
Hristo Nihrizov EY
Schoenherr member of Russell Svilen Todorov
Bedford International Dimitrov, Petrov & Co.
Todorov & Doykova Eloi Nombré
Alexander Arsov Violeta Nikolova Law Firm
Ginka Iskrova Union Nationale des
Arsov, Natchev, Ganeva Registry Agency Producteurs d’Anacarde
PwC Bulgaria Toma Tomov
Martin Atanasov of Bulgaria
Petar Ivanov Dobrev & Lyutskanov Anna T. Ouattara-Sory
Sofia Municipality Katerina Novakova Cabinet Me Paulin
Tsvetkova Bebov Dilyana Tsoleva
Angel Bangachev Komarevski, Wolf Theiss Salambéré
Kinkin & Partners
CMS Cameron McKenna Attorneys-at-Law Nadezhda Palankova André Ouedraogo
Nabarro Olswang LLP Jasmina Uzova
Elitsa Ivanova Gugushev & Partners Cabinet Bonkoungou
Wolf Theiss
Mileslava Bogdanova-Misheva CMS Cameron McKenna Maria Pashalieva
Atanas Valov Landry Fliga Ibrahim
Tsvetkova Bebov Nabarro Olswang LLP Penkov, Markov & Ouedraogo
Komarevski, Partners Penkov, Markov &
Angel Kalaidjiev Partners Yanogo Bobson
Attorneys-at-Law
Kalaidjiev & Georgiev Tsvetelina Paskova Madina Ouedraogo
Boryana Boteva Miroslav Varnaliev
Mina Kapsazova Legalex Law Office Bureau d’Assistance à la
Sabev and Partners Unimasters Logistics PLC
PwC Bulgaria Sergey Penev Construction (BAC) SARL
Christopher Christov Siyana Veleva
Desislava Karpulska Penev LLP Martin Ouedraogo
Penev LLP Kinkin & Partners
PwC Bulgaria Union Internationale
de Notariat
N. Henri Ouedraogo Désiré Manirakiza Bruno Andrade Alves Viviane Fonseca Rafael Rocha Fernandes
Direction Générale Consortium des PwC Direção Nacional de Municipality of Praia
des Impôts Coopératives de Receitas do Estado
Rui Amante da Rosa João Clímaco Rodrigues Pires
Caféiculteurs (COCOCA)
Oumarou Ouedraogo ELSEG Cláudia Freitas Ramos João Clímaco Rodrigues
Cabinet Ouedraogo Anatole Miburo Cláudia Freitas Pires Despachante Oficial
Adriano Borges
Cabinet de Maître Ramos Advogada
Zénabou Kadidia Salia
Anatole Miburo Tiba Group Cabo Verde José Rui de Sena
Etude Maître Hamidou Solange Furtado Sanches Agência de Despacho
Anete Borges
Conombo Abdoul Mtoka SF&LB, Sociedade de Aduaneiro Ferreira
Trust Juris Chambers Negocios Estrangerios Advogados, RL e Sena Lda
Hermann Lambert Sanon
Jose Borges Guerra
Groupe Hage Vera Mutoni João Vitorino Gomes Correia Paulo Sanches
Trust Juris Chambers Miranda & Associados Direção Nacional de SEMICO
Adama Saouadogo
Constantino Cabral Receitas do Estado
ONEA Yvan Mutoni Nuno Santos
Trust Juris Chambers MTCV Cabo Verde Ângela Gonçalves SGL – Sociedade de
Moussa Ousmane Sawadogo
Susana Caetano Beletrans Cabo Verde Construções, SA
Direction Générale Horace Ncutiyumuheto
des Impôts Ncuti Law Firm & PwC António Gonçalves Tito Lívio Santos Oliveira
Consultancy Denis Cardoso CV Lexis Advogados Ramos
Abdoul Aziz Son
Ministry of Finance - ENGIC Engenheiros
Cabinet Pierre Abadie Adelaïde Ndayirorere Emanuel Gonçalves
Associados Lda.
Banque de la République Tax Authority Tecnicil
Alassane Tiemtore
du Burundi João Benício Cardoso Henrique Semedo Borges
Autorité de Régulation Carlos Graça
Law Firm Semedo Borges
du Sous-secteur de Donatien Ndikumana Instituto de Estradas BTOC Consulting
l’Electricité (ARSE) Trust Juris Chambers Nádia Cardoso Celso Sena Martins
Ana Cristina Hopffer Almada
BTOC Consulting ENAPOR – Portos
Aude Andrée Marie Toé Petit Jean Ndikumana D. Hopffer Almada & de Cabo Verde
Cabinet d’Avocats Me Association Burundaise Vasco Carvalho Oliveira Ramos Associados
Franceline Toé-Bouda des Agences en Douane ENGIC Engenheiros Mayra Silva
Teresa Livramento Monteiro
et Transitaires / ABADT Associados Lda. Casa do Cidadao
Franceline Toé-Bouda
Victor Manuel Lopes Coutinho
Cabinet d’Avocats Me Samuel Nibitanga Claudia Correia Adriano Soares
Empresa de Mobilidade e
Franceline Toé-Bouda SOGESTAL Direção Nacional de Ministério das
Estacionamento de Praia
Receitas do Estado Infra-estruturas e
Mamadou S. Traoré Cyriaque Nibitegeka
Luís Filipe Lopes da Silva Economia Marítima
Cabinet Mamadou Nibitegeka Advocates Jailson Luz Costa
S. Traoré Direção Nacional de Silvestre Lopes da Silva Carla Soares de Sousa
Charles Nihangaza
Receitas do Estado Agência de Despachos ARAP - Autoridade
Moussa Traore
Régine-Mireille Niyongabo Aduaneiros Silvestre Silva Regualadora das
Maison de l'Entreprise Natalina Costa Aquisições Públicas
Rubeya & Co. Advocates
du Burkina Faso Placa Construções Ilvio Mango
Elliot Njejimana Miranda & Associados Frantz Tavares
Yacouba Traoré Carlina Cruz
Africa Law Chambers INOVE - Consultores
Commune de Ouagadougou Tiba Group Cabo Verde Aguinaldo Marçal
Empresariais
Eric Nkirunzi Ministry of Finance -
Antoine Vandamme Ilídio Cruz
Autorite de Regulation Management Unit for Janine Tavares
LDI International NV Ilidio Cruz & Tiba Group Cabo Verde
des Marches (ARMP) Special Projects (UGPE)
Gaston Yameogo Associados - Sociedade
Chrisostome Nsabimana de Advogados RL João Martins Salvador Varela
Regulatory Authority Advocacia Consultoria
Rubeya & Co. Advocates Martins Logística
for Public Procurement Maria da Conceição Azevedo Jurídica
Emmerence Ntahonkuriye CAeMD Paulo Noel Martins
Pierre Lassané Yanogo
Prime Consulting Group Elson Vaz
Yanogo Bobson Happy-Hervé Ntwari Mario Jorge De Menezes Direção Nacional de
Legal Solution Chambers MLA - Menezes, Leite & Fernando Maurício dos Santos
Receitas do Estado
BURUNDI Associados - Sociedade Maurício dos Santos
Patrick-Didier Nukuri Liza Vaz
de Advogados, RL Arquitectos
J&P General Company Burundi Legal Space Direção Nacional de
Maria João de Novais João Medina
REGIDESO Déogratias Nzemba Receitas do Estado
MJN Advogados EDGE - International
Avocat à la Cour Lawyers Cristino Veiga
Ségolène Akimana Manuel de Pina
Legal Solution Chambers Hubert Jacques Nzigamasabo Ministry of Finance -
SAMP - Sociedades Mafalda Oliveira Monteiro
ABUTIP Management Unit for
Jean Claude Bigirindavyi de Advogados Miranda & Associados Special Projects (UGPE)
AgenCe Burundaise pour Antoine Nzobandora
Nilton de Pina Simão Monteiro Leendert Verschoor
la Realisation des Travaux Nzobandora Law Firm Advogado e
Qualitecnica PwC
d'Interet Public (ABUTIP) Willy Rubeya Consultor jurídico
Adlisa Maria Delgado
Adolphe Birehanisenge Rubeya & Co. Advocates Ricardo Cláudio Monteiro
Ministério das CAMBODIA
PSD Benjamin Rufagari Infra-estruturas e Gonçalves
GPO Partners Burundi, Economia Marítima Palácio de Justiça Department of Public
Emmanuel Burakuvye Procurement Ministry
BNM & Co. Advocates a correspondent do Tribunal da
Dúnia Delgado Comarca da Praia of Economic & Finance
firm of Deloitte
Faustin Cubahiro PwC
Fabien Segatwa Catarina Nunes DFDL
Trust Juris Chambers Suleina Delgado
Etude Me Segatwa PwC Sciaroni & Associates
Joseph Gitonyotsi Cabo Verde Ministry
Bernard Selemani of Justice João Nunes Trois S (Cambodge)
Issa Hatibu Association des Industriels Maersk Cabo Verde Logistics Solution
Trust Juris Chambers Gracinda dos Santos
du Burundi (AIB)
Placa Construções Milton Paiva Seng Bun Huy
Nestor Havyarimana Gabriel Sinarinzi MPA Advogados Min Yung Hui & Partners
ODR-PDR Rito Évora
Cabinet Me Gabriel António Pedro Pina
Direção Nacional de Buth Bunsayha
Ange-Dorine Irakoze Sinarinzi Electra SA
Indústria, Comércio ACLEDA Bank Plc.
Rubeya & Co. Advocates Jérôme Vejuru e Energia
Sofia Coelho Pereira Michel Cassagnes
Brice Irakoze Transport and Trading Miranda & Associados
Amanda Fernandes Archetype Group
Trust Juris Chambers Company, Agent of
Ilidio Cruz & Cambodia
DSV Global Transport Anilda Pereira da Veiga
Nadege Kamariyagwe Associados - Sociedade
and Logistics Land Registry John Challen
Nibitegeka Advocates de Advogados RL
Arlindo Pereira Tavares P&A Asia Law Office
René-Claude Madebari CABO VERDE Elisabete Figueiredo
Arlindo Tavares Vajiravann Chamnan
Legal Solution Chambers Empreitel
Banco de Cabo Verde Advogados DFDL Ltd.
Rodrigue Majambere Lia Flores da Silva
David Almada Alexandre Nuno Pires Eaknguon Chea
BNM & Co. Advocates Miranda & Associados
D. Hopffer Almada & João Clímaco Rodrigues HBS Law
Associados Pires Despachante Oficial
Phanin Cheam Pauline Pen Armand Atono Bérenger Y. Meuke James Farley
Municipality of VDB Loi AES Sonel Cabinet d’Avocats Meuke McCarthy Tetrault LLP
Phnom Penh Bureau
Song Phannou Louis Désiré Côme Awono A.D. Monkam Isabelle Foley
of Urban Affairs
ACLEDA Bank Plc. Archi Business SARL Etude de Notaire Wo’o Corporations Canada
Heng Chhay
Sokvirak Pheang Linda Behle Danielle Moukouri Ross W. Francis
R&T Sok & Heng Law Office
PwC Cambodia Ngassam, Fansi & Mouafo D. Moukouri & Fogler Rubinoff
Saoelen Chhe Avocats Associés Partners Law Firm
Seng Piseth Robert Frazer
Sok Siphana & Associates
General Department Pierre Bertin Simbafo Marcelin Yoyo Ndoum Blake, Cassels & Graydon,
Ouk Chittra of Taxation Apeccam Etude de Notaire Wo’o member of Lex Mundi
Electricité du
Pagnavattey Pon Miafo Bonny Bonn Virgile Ngassam Njiké Michael Gagnon
Cambodge (EDC)
Credit Bureau Bonny Bonn Enterprises Ngassam, Fansi & Mouafo Registraire des
Sothea Chrek (Cambodia) Co. Ltd. Avocats Associés Entreprises
Ahmadou Bouba Oumarou
Credit Bureau
Allen Prak Dieu le Fit Nguiyan Paul Gasparatto
(Cambodia) Co. Ltd. David Boyo
P&A Asia Law Office Université de Douala Ontario Energy Board
Chinith Chum
Boyo Law Firm
Borapyn Py Fulbert Ambe Niba Attila Gaspardy
BNG Legal David Bwemba
DFDL Ltd. Boyo Law Firm PwC Canada
Monyrith Eng
West Africa Marine
Matthew Rendall Solutions George Njangtang Christopher Gillespie
HML Law Group &
Consultants Sok Siphana & Associates ConTec SARL Gillespie-Munro Inc.
Kamga Désire
Charlie Foucou
Sarith Ret PwC Cameroun Ernest Pilo Shahrouz Hafez
P&A Asia Law Office P&A Asia Law Office Blake, Cassels & Graydon,
Paul Marie Djamen Olivier Priso
member of Lex Mundi
Darwin Hem
Navinth Rethda Mobile Telephone Ville de Douala
R&T Sok & Heng Networks Cameroon (MTN) Communauté Urbaine Sheldon Hotzwik
BNG Legal
Law Office de Douala PwC Canada
Aurélien Djengue Kotte
Pagnawat Heng
Somarith Sam Cabinet Ekobo Bolleri Pym Robert Iaccino
P&A Asia Law Office
Electricité du Université de Douala Fasken Martineau
Joseph Djeuga
Porse Heng Cambodge (EDC) DuMoulin LLP
SOTRAFIC Claude Simo
Archetype Group
Linna Seangly CL Audit et Consei Avneet Jaswal
Cambodia Laurent Dongmo
Sok Siphana & Associates Fasken Martineau
Jing & Partners Linda Tatabod Amuteng
Siriwatana Heng DuMoulin LLP
Dara Sen ENEO Cameroun
Arbitration Council Simon Ekotto Ndemba
Foundation Sok Siphana & Associates Victor Kim
Ville de Douala Magloire Tchande
McCarthy Tetrault LLP
Mey Mey Hiek
Leung Seng Communauté Urbaine PwC Cameroun
VDB Loi de Douala Joshua Kochath
Sok Siphana & Associates Gael Tchouba
Comage Container Lines
Max Howlett
Chanraksa Soeung Abel John Elessa Citadel Law Firm
P&A Asia Law Office Boyo Law Firm Kyle Lambert
KPMG Cambodia Ltd. Ghislaine Nina Tchuenche
McMillan LLP
Hans Hwang
Lor Sok Ebot Elias Arrey CL Audit et Consei
Sok Xing & Hwang ARC Consultants Ltd. Trevor Lawson
Sok Xing & Hwang Eric Tong
McCarthy Tetrault LLP
Xing Jiajia
Yeng Sok Philippe Claude Elimbi Elokan Boyo Law Firm
PwC Cambodia ENEO Cameroun Jon A. Levin
Sok Xing & Hwang Antoine Vandamme
Fasken Martineau
Say Sokheng Marie Marceline Enganalim LDI International NV
Leap Kang DuMoulin LLP
DFDL Ltd. Etude Me Enganalim
HML Law Group & Tanwie Walson Emmanuel
Marceline Brooke Longhurst
Consultants Saran Song Talal Abu-Ghazaleh
Blake, Cassels & Graydon,
Amru Rice (Cambodia) Cédric Enyime Organization (TAG-Org)
Sophorne Kheang member of Lex Mundi
Co. Ltd. Vanture Consulting
DFDL Ltd. Elaine Yomsi
Catherine MacInnis
Yun Sophal Serge Esso Glencoe Advisory
Sang Kimchheang IBI Group Inc.
DFDL Ltd. Glencoe Advisory
ACLEDA Bank Plc.
CANADA Peter N. Mantas
Tiv Sophonnora Darich Eyeni Kakinde
Kunthy Koy Fasken Martineau
R&T Sok & Heng BEAC Siège Fraser Export
KN Legal Consulting DuMoulin LLP
Law Office
Hyacinthe Clément Fansi Jason Annibale
Neam Koy Mike Maodus
Chesda Teng Ngamou McMillan LLP
KN Legal Consulting Blake, Cassels & Graydon,
DFDL Ltd. Ngassam, Fansi & Mouafo
Samuel R. Baker member of Lex Mundi
Seakkeang Lim Avocats Associés
Kang Thavy Baker Law Firm
BNG Legal Matthew Merkley
DFDL Ltd. Isabelle Fomukong
Nicolas Barrier Blake, Cassels & Graydon,
Samvutheary Mao Cabinet d’Avocats
Heng Thy BGL Brokerage member of Lex Mundi
HML Law Group & Fomukong
Consultants PwC Cambodia Victoria Mirlocca
Nicaise Ibohn Bata David Bish
Thavsothaly Tok Torys LLP Ontario Public Buyer’s
Sadao Matsubara The Abeng Law Firm
Association
HBS Law Mariza Ung Caroline Bogner
Charles Kooh
VDB Loi Procurement Services Geoffrey B. Morawetz
Nimmith Men The Abeng Law Firm
at Concordia University Superior Court of
Arbitration Council Oudam Vithiea Justice of Ontario
Merlin Arsene Kouogang in Montreal
Foundation R&T Sok & Heng Société Quifeurou Melinda Nycholat
Seilakboth Mom
Law Office Graham Brown
Armelle Lambi Koh Cassels Brock & Defence Construction
Sok Xing & Hwang Potim Yun Canada
BICEC Blackwell LLP
Clint O’Connell
VDB Loi
Serge Madola Maggie Carmichael Eric Paton
DFDL Ltd. PwC Canada
CAMEROON Désiré Makondo Blake, Cassels & Graydon,
Sokhour Oeng member of Lex Mundi
Roland Abeng DM & Partners Yonatan Petel
PwC Cambodia McMillan LLP
The Abeng Law Firm Jean Marie Benoit Mani Tairroyn Childs
Sothearoath Oeur Blake, Cassels & Graydon,
Divine Afuba Conseil National du Crédit Eric Sehr
Credit Bureau member of Lex Mundi Toronto City Hall
(Cambodia) Co. Ltd. Divine Afuba & Associates Philippe Mbele
Amelia Chiu Alyssa Shivji
Sophea Om Elisabeth Ajamen Constantin Didier Medou PwC Canada Blake, Cassels & Graydon,
ACLEDA Bank Plc. BEAC Siège Medou
John Craig member of Lex Mundi
Oscar Alegba Cabinet Medou
Lungdy Ouk Fasken Martineau
Lawyer David Sischy
R&T Sok & Heng Law Office Ivan Mélachéo DuMoulin LLP Groia & Company
Queenta Asibong Vanture Consulting Professional Corporation
Amrong Pauv Valérie Duchesneau
Cam. E. S. Co. Ltd. The Abeng Law Firm Torys LLP
Marianne Smith Faustin Ange Koyasse Darich Eyeni Kakinde Luis Avello Raúl Gómez Yáñez
Blake, Cassels & Graydon, PRIMATURE-Cadre Mixte BEAC Siège PwC Chile Urenda, Rencoret,
member of Lex Mundi de Concertation pour Orrego y Dörr
Prosper Kemayou Rocio Avila
l’Amélioration des
John Tobin
Affaires (CMCAA) Transimex Tchad SA Superintendencia Diego González
Torys LLP de Insolvencia y Morales, Besa & Cía Ltda
Yaya Malick
Jean Paul Maradas Nado Reemprendimiento
Shane Todd
Ministère de l’Urbanisme General Entreprise GE Carolina Gonzalez Cortes
Fasken Martineau María Francisca Bannura V PwC Chile
Gerard Massera
DuMoulin LLP Timothee M’beto Morales, Besa & Cía Ltda
TTCI N Consulting Manuel Gonzalez Ruiz
Rebecca Torrance Jorge Belmar Fuentes Agencia de Aduanas
Athanase Mbaigangnon
Blake, Cassels & Graydon, Samirah Davisse Freddine BBL Arquitectos Browne
member of Lex Mundi Mogony Société Civile
John W. Ffooks & Co. Professionnelle d’Avocats Leonardo Benadretti Karina Henríquez
Jeremy Ungerman-Sears Athanase & Léonard Quintanilla & Busel Claro y Cia
Blake, Cassels & Graydon, Mauricette Monthe-Psimhis Niedmann
Theodore Mossengar Cristian Hermansen Rebolledo
member of Lex Mundi Cabinet d’Avocats &
Juristes Associés PricewaterhouseCoopers Sandra Benedetto ACTIC Consultores
Peter Van Dijk Tax & Legal SARL PwC Chile
Daniela Hirsch
PwC Canada Unique Ngana-Mython
Guichet Unique
Abakar Adam Nassour Carolina Benito Kelly Albagli Zaliasnik
Sharon Vogel
de Formalités des
STMT (Groupe SNER) García Rodríguez Abogados
Singleton Urquhart Entreprises (GUFE) Abogados
Noussaina N’Diekhor Javier Hurtado
Reynolds Vogel
Marcellin Ngondang PwC Mario Bezanilla Cámara Chilena de
Andrew Wang
Ministère des Finances Alcaíno Abogados la Construcción
Jean Paul Nendigui
Blake, Cassels & Graydon, et du Budget
member of Lex Mundi
N Consulting Richard Browne Katannya Jablonski
Jean-Baptiste Nouganga Agencia de Aduanas Morales, Besa & Cía Ltda
Freeman Ngaguedeba
Ronald Zveiris
Bureau Comptable Fiscal - Browne
Blake, Cassels & Graydon, Cabinet Archidom Fernando Jamarne Banduc
Cabinet Nouganga Charles A. Bunce Alessandri Attorneys
member of Lex Mundi Hissen Ngaro
Jonathan Nouganga EY at Law
Huissier de Justice -
CENTRAL AFRICAN Bureau Comptable Fiscal - Chambre Nationale Osvaldo Cabezas Gaspar Jenkins Peña y Lillo
REPUBLIC Cabinet Nouganga des Huissiers de Chirgwin Larreta Peñafiel Philippi Prietocarrizosa
Nadia Clairette Pademona Justice du Tchad Ferrero DU & Uría
Elisabeth Ajamen Rodrigo Cabrera Ortiz
BEAC Siège PRIMATURE-Cadre Mixte Benga Nomen Christopher DNE Consultores Tomás Landeta
de Concertation pour Express Cargo Urenda, Rencoret,
Edgard Stéphane Balegbaya l’Amélioration des Marcelo Cáceres Jara
Orrego y Dörr
PRIMATURE-Cadre Mixte Affaires (CMCAA) Mouctar Ahmat Ouchar CacereStudio
de Concertation pour Arquitectura José Luis Lara
Alain Pagou Nissaouabé Passang
l’Amélioration des Philippi Prietocarrizosa
Swedish Central African Etude Me Passang Raimundo Camus Varas
Affaires (CMCAA) Ferrero DU & Uría
Chamber of Commerce Goldenberg & Lagos
Anselme Patipéwé Njiakin
Jean-Noël Bangue Ignacio Larraín
Romain Pamo EY Juridique et Jerónimo Carcelén
Cour de Cassation Philippi Prietocarrizosa
Guichet Unique Fiscal Tchad Carcelén, Desmadryl,
de Bangui Ferrero DU & Uría
de Formalités des Guzmán & Tapia
Diane Sobmeka Pofinet
Blaise Banguitoumba Entreprises (GUFE) Veronica Latorre B.
Société Civile Héctor Carrasco
ENERCA (Energie Corporación de
Rigo-Beyah Parse Professionnelle Superintendencia de
Centrafricaine) Desarrollo Tecnológico
Cabinet Parse Padare & Gonfouli Bancos e Instituciones
Thierry Chaou Financieras de Chile Michel Laurie
Jean Romeo Ando Fanantenana
Sofia Credit PwC Chile
Technibat TP Rabemananjara Andrés Chirgwin
Georgette Dacko John W. Ffooks & Co. Chirgwin Larreta Peñafiel Jose Luis Letelier
Ghislain Samba Mokamanede Cariola Diez Perez-Cotapos
PRIMATURE-Cadre Mixte Ahmat Senoussi Francisco De Sarratea
de Concertation pour
Bamelec
Architectural PwC Chile Rose Marie Longhi
l’Amélioration des Dieudonné Tokofeisse Quintanilla & Busel
Affaires (CMCAA) Guichet Unique Abakar Ousman Sougui Miguel José Dibarrart
Niedmann
de Formalités des Direction de la Yrarrázaval, Ruiz-Tagle,
Brunaud Bonaventure Dareba Promotion Economique Goldenberg, Lagos & Silva Marco Luna
Guichet Unique Entreprises (GUFE)
et du Secteur Privé Barros Silva Varela &
de Formalités des Gonzalo Errázuriz
Vigil Abogados
Entreprises (GUFE) CHAD Nadine Tinen Tchadgoum Urenda, Rencoret,
PricewaterhouseCoopers Orrego y Dörr Marcos Magasich Airola
Maurice Dibert-Dollet Chad Rural Mobility and Tax & Legal SARL Magasich & Cía
Ministère de la Justice Connectivity Project José Tomás Errázuriz
Masrangue Trahogra Barros & Errázuriz Consuelo Maze Ríos
Jacques Eboule Abdelkerim Ahmat Cabinet d’Avocats García Rodríguez
SDV Logistics Bolloré Logistics Matías Errázuriz
Associés Abogados
et Transport Urenda, Rencoret,
Darich Eyeni Kakinde Dana Abdelkader Waya Orrego y Dörr Sebastián Merino
BEAC Siège Elisabeth Ajamen Etude Notariale Maître Urenda, Rencoret,
BEAC Siège Gonzalo Falcón
Alain Modeste Kondji Dana Abdelkader Waya Orrego y Dörr
Carey y Cía Ltda
Ministère des Finances Moustapha Ali Moustapha Mahamat Tahir Youssouf Francisco Miranda
et du Budget Tribunal du Commerce Nahar Leonardo Fernandez Barraza
Barros Silva Varela &
Guichet Unique de Conservador de Bienes Vigil Abogados
Cyr Gregbanda Oscar d’Estaing Deffosso Raíces y Comercio
Bamelec Petrochad (Mangara) Ltd. Création d’Entreprise
de Santiago Raul Montero
Laurent Hankoff Mahamat Ousman Djidda Sobdibé Zoua Alessandri Attorneys
Carolina Ferreira
ENERCA (Energie Architectural Cabinet Sobdibé Zoua at Law
Chirgwin Larreta Peñafiel
Centrafricaine) Gerard Djimramadji Patedjore Zoukalne Egon Neumann
Daniela Fierro
Davy Kamegba PwC Ministère des Finances N & V Consulting
et du Budget
Cariola Diez Perez-Cotapos
Ministère de l’Urbanisme Germain Djomian Alberto Oltra
Pablo Fuentes
Ludovic Médard Kolengue Etude Me Djomian DHL Global Forwarding
CHILE PwC Chile
Kaye Germain Sergio Orrego
Avocats Sans Frontières Leticia Acosta Aguirre Sebastian Garcia
Aboubakar Ahmat Doud Urenda, Rencoret,
Redlines Group Urenda, Rencoret, Orrego y Dörr
Vincent Kotuba Kaunzy-Kossin Business et Architectural Orrego y Dörr
Office Notarial de Maître Engineering Constanza Araya Gerardo Ovalle Mahns
Kotuba Kaunzy-Kossin Quintanilla & Busel Nicolás García Nielson
Elysee Eldjimbaye Mbaihoudou Yrarrázaval, Ruiz-Tagle,
Niedmann García Rodríguez Goldenberg, Lagos & Silva
Alain Douathe Koyangozo Huissier de Justice - Abogados
PRIMATURE-Cadre Mixte Chambre Nationale Francisco Arguello Luis Parada Hoyl
de Concertation pour des Huissiers de Boletín de Informaciones Silvio Geroldi Iglesias
BAZ|DLA Piper
l’Amélioration des Justice du Tchad Comerciales GEROARQ
Affaires (CMCAA)
Daniela Peña Fergadiott Carlos Torres Gui Ying Cao Haijian Ding Xuefei (Faye) Hou
Barros & Errázuriz Redlines Group Beijing Pinggu District Beijing Longyuan Baoshan BMW China Automotive
Development and Power Engineering Co. Ltd. Trading Ltd.
Sandra Peralta Felipe Valle
Reform Commission
Ministerio de Economía, Barros Silva Varela & Ji Mian Ding Jin Hu
Fomento y Turismo Vigil Abogados Hua Cao Shanghai Hongtai Shanghai Municipal Bureau
Shanghai HuaShui Hydropower Installation of Natural Resources
Daniela Pfeffer Nicolás Velasco Jenschke
TooRan Certified Engineering Co. Ltd. Title Confirmation
Carey y Cía Ltda Superintendencia Tax Agent Office and Registration
de Insolvencia y Yuyuan Ding
Fernando Rebolledo
Reemprendimiento Lu Chao JunHe Law Office Ke Hu
Superintendencia Shanghai Municipal Jingtian & Gongcheng
de Insolvencia y Tomás Vidal Zhitong Ding
Commission of Housing
Reemprendimiento Cariola Diez Perez-Cotapos Credit Reference Center Lin Hu
Allan Chen of People’s Bank of China Beijing Xingdian
Felipe Rencoret Tomás Wolff Alemparte
Fangda Partners International Engineering
Urenda, Rencoret, Philippi Prietocarrizosa Tony Dong
Management Co. Ltd.
Orrego y Dörr Ferrero DU & Uría Bin Chen King & Wood Mallesons
Shanghai Baolan Wu Hua
Gonzalo Rencoret Sergio Yávar Xiao Cheng Dong
Power Distribution Guantao Law Firm
Urenda, Rencoret, Guerrero Olivos Equipment Co. Ltd. Shanghai Jinxu Electric
Orrego y Dörr Power Design Co. Ltd. Joyce Huang
Arturo Yrarrázaval Covarrubias
Cong Chen Fangda Partners
Mariela Riquelme Yrarrázaval, Ruiz-Tagle, Shanghai Xiangshan
Jifeng Du
Carey y Cía Ltda Goldenberg, Lagos & Silva Certified Tax Dentons China Qin Huang
Agency Co. Ltd. Shanghai Minghao Power
Marcelo Rodríguez Belmar Barbara Zlatar Lijing Du
Development Co. Ltd.
García Rodríguez Cariola Diez Perez-Cotapos Elliott Youchun Chen JunHe Law Office
Abogados JunZeJun Law Offices
Shaoguang Huang
Rui Du
CHINA Shanghai Shangneng
María Isabel Rojas
Holly Chen King & Wood Mallesons Power Engineering
Quintanilla & Busel Architectural Design Kuangzheng CPAs Design Co. Ltd.
Changli Duan
Niedmann and Research Institute
Jiayu Chen Beijing Institute Li Hui
Edmundo Rojas García of Tongji University of Architectural
Shanghai Superior Court China IPPR International
Conservador de Bienes Beijing Diplomatic Service Design (BIAD) Engineering Company Limited
Raíces y Comercio Jie Chen
Beijing Huashang Yifeng Fang
de Santiago Shanghai Linfang Chaoyi Ji
Tongxiang Power Certified Public Shanghai Linfang Beijing East & Concord
Nelson Contador Rosales Supply Installation Accountants Co. Ltd. Certified Public Partners Law Firm
Nelson Contador Engineering Co. Ltd. Accountants Co. Ltd.
y Cia Abogados Jun Chen Fang Ji
Beijing Xinhai Customs Herbert Fei Hongbo
Shanghai City Shanghai Municipal Tax
Fernando Salas Clearance Co. Ltd. Development Law Firm Pu Dong Law Office Service, State Taxation
Y rarrázaval , Ruiz - Administration
Hangzhou Crosslink Yiwen Feng
T agle , Goldenberg , Jun Chen
Lagos & Silva Power Design Co. Ltd. Shanghai Lixin Chengrui Qinghua Fu Hailong Ji
Hylands Law Firm Tax Agency Beijing Style Department Dentons China
Hugo Sánchez Ramírez
Store Industrial Co. Ltd.
Superintendencia Jiangsu Wintersun Kang Chen Nan Ji
de Insolvencia y Energy Saving Shanghai Zhonghang Zhuo Ting Fu Beijing Jingdian Wenhua
Reemprendimiento Technology Co. Ltd. Optoelectronics Co. Ltd. East & Concord Partners Survey and Design Co. Ltd.
Andrés Sanfuentes Shanghai Dongsong Mark Chen Waiying Fung Nuo Ji
Philippi Prietocarrizosa Healthcare & Hogan Lovells Orrick, Herrington & Fangda Partners
Ferrero DU & Uría Technology Co. Ltd. Sutcliffe LLP
Mervyn Chen Cao Jiaming
Rodrigo Sanhueza Torres Shanghai Jialiang Wintell & Co. Gerry Gan The Architectural
Morales, Besa & Cía Ltda CPAs Limited Wong Partnership Society of Shanghai
Shijie Chen
Nicolás Santana Shanghai Jiulong Shanghai Construction Feng Gao Qian Jian
Philippi Prietocarrizosa Power (Group) Co. Engineering Zhonghui (Beijing) Certified Shanghai International
Ferrero DU & Uría Ltd. Design Branch Management Co. Ltd. Tax Agents Co. Ltd. Tendering Co. Ltd.
Dino Schiappacasse Shanghai Kaiyu Real Estate Shizhong Chen Xiangnan Gao Haiyu Jiang
Claro y Cia Development Co. Ltd. Shanghai Wanguo Angela Wang & Co. China IPPR International
Construction Engineering
Francisco Selamé Shanghai Qingpu West Xiangwen Ge
Management Co. Ltd. Company Limited
PwC Chile Power Engineering Jingtian & Gongcheng
Design Co. Ltd. Summit F. Chen Liangdong Jiang
Andrés Siles Bing Gong
Dentons China Beijing Yonglian
Urenda, Rencoret, State Grid Beijing Electric Shanghai Nandian Weiye Electricity
Orrego y Dörr Power Company Tao Chen Electric Engineering Construction Company
JunHe Law Office Installation Co. Ltd.
Marcela Silva Steinberg HKC Xinyan (Claire) Jiang
Philippi Prietocarrizosa Wēi Chen Sherry Gong Jingtian & Gongcheng
Bing Bai
Ferrero DU & Uría Fengtai District Hogan Lovells
China IPPR International
Development and Zhang JianJian
María Trinidad Silva Engineering Hailong Guo
Reform Commission Haiwen & Partners
Urenda, Rencoret, Company Limited Beijing Wangong Jiajing
Orrego y Dörr Yan Chen Electricity Engineering Wang Jianping
Jianming Bao
Beijing Donghua Designing Company
Oscar Silva Álvarez Shanghai Huangpu River Alva Jin
Tianye Real Estate
Magasich & Cía Upstream Water Co. Ltd. Li Han PwC China
Assessment Co. Ltd.
Alan Smith Russell Brown Harden, Wells & Smith Jun Jin
Yong Chen
Smith y Cía LehmanBrown Patrick Han
Qidong Electrical Xin Jin
Carlos Soublette L Shuhuai Cai Installation Company Herbert Smith Freehills LLP King & Wood Mallesons
Boletín de Informaciones Fangda Partners Joel Chng Tongyi He Xing Jin
Comerciales Wong Partnership Dentons China
Tian Lin Cai Global Law Office
María Gabriela Tapia Shanghai Chuangxin Xiaodong Cui Chen Heng Catherine Jing
Urenda, Rencoret, Power Engineering Co. Ltd. East China Energy
Beijing Green Valley Reed Smith
Orrego y Dörr Guangming Power Regulatory Bureau
Cherie Cao
Jiang Junlu
Mario Tapia KPMG Advisory China Engineering Co. Ltd. Rong Hong
King & Wood Mallesons
Carcelén, Desmadryl, Limited (Beijing) Stefanie Dai Beijing High Court
Guzmán & Tapia Reed Smith Lang Keya
Fuguo Cao Shi Hong Shen
Beijing Guangding
Ricardo Tisi Central University of Neelesh Datir Yingke Law Firm Law Firm
Cariola Diez Perez-Cotapos Finance and Economics
AILBIEA
Ioana Kraft Meifeng Lin Ge Lü Wen Hua Shi Li Wang

European Union Chamber Beijing Guangding Beijing Shijingshan Shanghai Yongli Mayer Brown
of Commerce in China Law Firm District Electric Accident Conveying System Co. Ltd.
Lian Wang
Emergency Command Office
Tian Kuang Michael Lin Yanbin Shi Shanghai Xinzhu Real
Jiahe Law Office Pinsent Masons Frank Luo Beijing Donglian Electrical Estate Co. Ltd.
Shanghai Zhouhe Engineering Co. Ltd.
Eunice Kuo Yu Lin Lihua Wang
Interational Trade Co. Ltd.
Deloitte Supreme Court of China Janet So JunHe Law Office
Peixin Luo Angela Wang & Co.
Kay Lau Bernie Liu Lingqi Wang
Legislative Office of
Angela Wang & Co. Llinks Law Offices Shanghai Municipal
Ping Song Fangda Partners
Government Shanghai Jinchang
Nanda Lau Bin Liu Rock Wang
Logistics Co. Ltd.
Herbert Smith Freehills LLP Shanghai Road Sha Luo Fangda Partners
Administration Bureau Chance & Bridge Partners
Ruiqiu Song
Xiaoying Le Shuning Wang
Fangda Partners Bing Liu
Beiyi Ma JunHe Law Office
Beijing Muohe Beijing Dacheng
Zhongchun Song
Bīn Lee Shutong Wang
Technology Co. Ltd. Law Offices LLP Shanghai City
Beijing Jingdian Electric Development Law Firm Beijing Zhongruiyuehua
Power Engineering Ellen Liu
Hongli Ma Tax Advisory Co. Ltd.
Design Co. Ltd. Mayer Brown JunHe Law Office
Tao Sun
Thomas Wang
Yadong Petrochemical
Paul Lee Eric Liu
Xiang Jun Mǎ (Shanghai) Co. Ltd. Boss & Young
Dentons China Dentons China Beijing Baihe Kexin Electric Attorneys-at-Law
Yan Sun
Alex Li Grace Liu Power Consulting Co. Ltd. Tian Hui Wang
Beijing Municipal Tax
Fangda Partners Russell Bedford Xiao Mingwei Service, State Taxation JunHe Law Office
Hua-Ander CPAs - member Shanghai Economic and Administration
Audry Li Tianhui Wang
of Russell Bedford
Zhong Lun Law Firm Information Commission Cushman & Wakefield
International Yufan Sun
Baojie Li Aray Moldybayeva JunHe Law Office Weidong Wang
Jianzhong Liu
Beijing Newst Secretary GRATA International Grandall Law Firm
Beijing Guodian Zhuochao Sun
Accounting Co. Ltd. Tianyu Construction Matthew Mui East & Concord Partners Weifeng Wang
Bixiao Li Engineering Co. Ltd. PwC China Shanghai Road
Peng Tan
W&H Kaisheng Liu Peter Ng Fangda Partners Administration Bureau
Dingnan Li Beijing Huakang PwC China Weifeng Wang
Gongyuan Tang
Shanghai Linfang Xinhe Construction Shanghai Yucheng
Engineering Co. Ltd.
Nafisa Nihmat JunZeJun Law Offices
Certified Public Zhong Lun Law Firm Real Estate Co. Ltd.
Accountants Co. Ltd. Keer Liu
Xiuming Tao
Xiaolei Wang
Gulnur Nurkeyeva JunZeJun Law Offices
Dongsheng (Raymond) Li
GRATA International Credit Reference Center
Shanghai Tongji Ning Liu
Li Tiantian of People’s Bank of China
Engineering JunHe Law Office
Zhiwen Pan Beijing Dare & Sure Law Firm
Yan Wang
Consulting Co. Ltd. Institute of Computing
Qiao Liu Technology, Chinese
Zhou Tingting King & Wood Mallesons
Jessica Li
Shanghai Municipal Academy of Sciences Shanghai Xian Dai
Yan Wang
Fangda Partners Commission of Housing Architecture, Engineering
Rongqiang Peng and Consulting
ZhongWang United
Jianbo Li
Shibo Liu Beijing Shunyi District Energy Services Co.
Shanghai Wanguo King & Wood Mallesons Development and Reform
Terence Tung Ltd. (Beijing)
Construction Project Commission Power Office Mayer Brown
York Wang
Management Co. Ltd. Tianren Liu
White & Case Dan Qiao
Vivien Wei Tuo Shanghai HuaShui
Jun Li
Beijing Zhongruiyuehua Dentons China TooRan Certified
Shanghai Road Weinian Liu
Tax Advisory Co. Ltd. Tax Agent Office
Angela Wang
Administration Bureau Shanghai Municipal Court
of Financial Affairs Jianan Qin Angela Wang & Co. Yufang Wang
Lei Li
Shanghai Electric Power Fangda Partners
Ariel Wang
Shanghai Changli Yiqi Liu
Design Institute Co. Ltd.
Electrical Engineering PwC China Chance & Bridge Partners Yvonne Wang
Installation Co. Ltd. Ya Qin Zhong Lun Law Firm
Baofa Wang
Yu Liu
Shanghai Zhongcheng Tianjin Binhai Dongwang Lynn Wáng
Mengxuan Li Beijing Kaiyuan Machinery Equipment
King & Wood Mallesons Tongli Electrical Transportation Co. Ltd. Beijing Yundian
Co. Ltd. Electric Co. Ltd.
Equipment Installation Bing Wang
Qing Li
Engineering Co. Ltd. Yang Qin Zhong Lun Law Firm Xiaoyong Wáng
JunHe Law Office China Council for
Yunlong Liu Beijing Jinke Jinbi Real
the Promotion of Dora Wang
Rachel Li
Shanghai Municipal Estate Co. Ltd.
Zhong Lun Law Firm International Trade Morgan, Lewis &
Electric Power Company Bockius LLP Julie Wei
Rong Li Yan (Cindy) Ren Wintell & Co.
Betty Louie George Wang
Landing Law Offices ADP Tianjin International
Orrick, Herrington & Transportation Co. Ltd. JunHe Law Office Bin Wu
Shuai Li Sutcliffe LLP Shanghai Jiading Industrial
Liang Shao Guoqi Wang
Jinkopower Co. Ltd. George Lu Zone Industrial Building
Shanghai Municipal Russell Bedford Hua-Ander Development Co. Ltd.
Ying Li Lanbai Law Firm Electric Power Company CPAs - member of Russell
Tianjin Binhai Dongwang Jiayin Lu Bedford International Charles Wu
Transportation Co. Ltd. Guang Liang Shen Zhong Lun Law Firm
Tian Yang Jun He Shanghai Shengtong Hongyue Wang
Zhaoxia Li
Lucy Lu Power Design Co. Ltd. ZF Chassis System Pin Hua Wu
China Electronics King & Wood Mallesons (Beijing) Co. Ltd. Chongming District
Engineering Design Hong (Helen) Shi Changxing Town
Fangda Partners Hui Wang
Institute Co. Ltd. Mengjun Lu Advanced Village
Shanghai Dongxin Qingpu Branch of Committee
Zhi Qiang Li Jiang Hong Shi Zhongshan Hospital
Electrical Installation Shanghai Haneng
Jin Mao Partners Company affiliated to Fudan Yanping Wu
Power Design Co. Ltd. University Mando (Beijing)
Todd Liao
Shao Hong Lu
Junjie Shi Automotive Chassis
Morgan, Lewis & Dentons China
Jessica Wang
System Co. Ltd.
Bockius LLP Shanghai Jiayou J & Bach International
Weifeng Lu Power Co. Ltd. Logistics Co. Ltd. Huan Xian
Chi Ming Lin
Shanghai Qiantan Tiān Yī Shi Beijing Guo Biao Zhu Tu
Shanghai Jindi International Business
Jinghua Wang
Architectural Design
City Construction Shanghai Yiming Real JunHe Law Office
District Investment Estate Co. Ltd. Consulting Co.
Development Co. Ltd. Group Co. Ltd. Kairan Wang
Jin Xiang
Tina Shi
Youqun Lu
Mayer Brown Keke Wang Shanghai International
Bominqxin CTA Co. Ltd. W&H Tendering Co. Ltd.
Chengning Xie Hua Yu Rongbin Zhao Roy Zou Felipe Cuberos

CC International Beijing Xingdian Shanghai Jiulong Hogan Lovells Philippi Prietocarrizosa
Consulting Limited International Engineering Electric Power (Group) Ferrero DU & Uría
Xin Zuo
Management Co. Ltd. Design Branch Co. Ltd.
Yuan Xing Beijing Forever Lyana De Luca
Beijing Huanzhong & Natalie Yu Lawrence Zhen Technology Co. Ltd. Brigard & Urrutia
Partners Shanghai Li Yan Jingtian & Gongcheng Abogados
Frank Xiong Weifeng David Yu Fei Zheng COLOMBIA Carolina de Narvaez
King & Wood Mallesons Llinks Law Offices JunHe Law Office Constructora Concreto Philippi Prietocarrizosa
Ferrero DU & Uría
Xiaohong Xiong David Yuan Jianying Zheng Eince SAS
Pengyuan Credit Arcplus Group JunHe Law Office Luis Fernando Diaz del Castillo
Services Co. Ltd. International Alessia Abello Román
Mei Zheng Posse Herrera Ruiz Parra Rodríguez
Hang Xu Jianan Yuan Volkswagen Group Abogados SAS
Fangda Partners JunHe Law Office Import (China) Co. Ltd. Enrique Álvarez
José Lloreda Lina Marcela Diaz Garcia
Jian Xu Zou Yuling Xue Zheng Camacho & Co. Parra Rodríguez
Shanghai Chenbei Beijing Haidian Beijing Dare & Abogados SAS
Transmission and District Court Sure Law Firm Tatiana Amaya
Transformation Instituto Nacional de Vías María Lucía Echandía
Lu Yun Yuhan Zheng
Installation Alexandra Arbeláez Cardona Posse Herrera Ruiz
Engineering Co. Ltd. Granges Al Universal Beijing
Resort Co. Ltd. Russell Bedford Colombia - Camilo Fernandez de Soto
Tony Zang member of Russell
Jun Xu Camacho
Shanghai Dongjie Shanghai Daking Global Shen Zhiguo Bedford International Colombia Productiva -
Power Design Co. Ltd. Logistics Co. Ltd. Shanghai String Power Programa de
Engineering Co. Ltd. Jaime Alberto Arrubla Paucar
Yanni Zeng Arrubla Devis Transformacion Productiva
Lisa Xu
Shanghai Greatmicro Orrick, Herrington & Junpeng Zhong Asociados SAS Carlos Eduardo Fernandez
Logistics Technology Sutcliffe LLP Zhong Lun Law Firm Olaya
Estefania Arteaga
Co. Ltd. Ming (Owen) Zhai Fred Zhou TMF Colombia Ltda Parra Rodríguez
Qingdao Bondex JLCD Law Abogados SAS
Rong Xu César Barajas
Logistics Co. Ltd. Carlos Fradique-Méndez
Xiaofeng Xu Jie Zhou Parra Rodríguez
Biao Zhang King & Wood Mallesons Abogados SAS Brigard & Urrutia
Shanghai Qibao Electrical
Tianjin Channelton Abogados
Installation Co. Ltd. Paul Zhou Cesar Barajas Ruiz
Logistics Co. Ltd. Luis Fernando Fuentes Ibarra
Zhengbin Xu Wintell & Co. Parra Rodríguez
Ellen Zhang Abogados SAS Ministry of Trade &
J & Bach International Ping Zhou
Mayer Brown Industry
Logistics Co. Ltd. Shanghai Rongxin César Barrero Berardinelli
Guorui Zhang Installation Philippi Prietocarrizosa Luis Gallo Medina
Wang Xuefeng
Unimoral Law Firm Engineering Co. Ltd. Ferrero DU & Uría Gallo Medina
Shanghai Pudong Veolia
Abogados Asociados
Water Corporation Ltd. Hong Zhang Rong Zhou Aurora Barroso Charry
JunZeJun Law Offices Jintai Law Firm Parra Rodríguez Wilman Garzón
Gao Xueqing
Abogados SAS Codensa SA ESP
Beijing Jintai Jenny Zhang Stanley Zhou
Kuangzheng CPAs King & Wood Mallesons David Beltran Paola Garzón Montes
Guóliáng Yan
Philippi Prietocarrizosa Gómez-Pinzón Zuleta
Shanghai Shenyue Jessica Zhang Tian Lin Zhou
Ferrero DU & Uría Abogados SA
Power Installation PwC China Dentons China
Engineering Co. Ltd. Claudia Benavides Galvis Carmen Ivonne Gomez
Jing Zhang Christina Zhu Ministry of Trade &
Xiaoyun Yan Shanghai Recode Hogan Lovells Baker McKenzie
Industry
Tianjin Binhai Dongwang Supply Chain Lialy Blanco
Transportation Co. Ltd. Judy Zhu Carolina Gómez Calderón
Management Co. Ltd. Philippi Prietocarrizosa
Dentons China QBCo SA
Can Yang Junying Zhang Ferrero DU & Uría
Beijing Yue Cheng Law Firm Jun Zhu Carlos Gómez Guzmán
China Architecture Javier Blel Bitar
Design Academy Tian Yuan Law Firm Parra Rodríguez
Chen Yang PwC Colombia
Kevin Zhu Abogados SAS
Beijing Sandian Keeneng Lei Zhang Joe Ignacio Bonilla Gálvez
Power Engineering Shanghai Amassfreight Deloitte Francisco Gonzalez
Muñoz Tamayo &
Design Co. Ltd. Logistic Co. Ltd. Li Zhu Asociados Lewin & Wills Abogados
Yuan Yang Maple Zhang Global Law Office Bethy González
Juan Pablo Bonilla Sabogal
Credit Reference Center Deloitte Minwei Zhu Posse Herrera Ruiz Superintendencia
of People’s Bank of China Shanghai Dongjie de Sociedades
Meng Long Zhang Omar Sebastián Cabrera
Yue Yang Smart Engineering Power Design Co. Ltd. Jaime Miguel Gonzalez
Cabrera
Shanghai Jianke Design Co., Ltd. Ning Zhu PwC Colombia Montaño
Project Management Chance & Bridge Partners Coosalud EPS SA
Tracy Zhang Carolina Camacho
Yuning Yang KPMG Advisory China Simon Zhu Posse Herrera Ruiz Juan Goyeneche
Qiang Yao Limited (Beijing) Simmons & Simmons LLP Parra Rodríguez
Maria Paula Camacho Abogados SAS
Dongbang Chemical Victor Zhang Weina Zhu CAMACOL
(Shanghai) Co. Ltd. Orrick, Herrington & Docvit LLP Santiago Gutiérrez
Sutcliffe LLP Bernardo P. Cardenas José Lloreda
Andy Yeo Wenhui Zhu Dentons Cárdenas & Camacho & Co.
Mayer Brown Xin Zhang Pu Dong Law Office Cárdenas
Global Law Office Sandra Liliana Gutiérrez
Xu Yi Wénliǔ Zhuang Maria Alejandra Cardona Martin
Shanghai Municipal Xingguo Zhang José Lloreda
Chen Ziming Russell Bedford
Commission of Housing Beijing Municipal Camacho & Co.
China IPPR International Colombia - member
Amy Yin Transportation of Russell Bedford
Commission Road Bureau Engineering Carlos Carvajal
Reed Smith Company Limited José Lloreda International
Jian Hua Yin Yi Zhang Camacho & Co. Victoria Herrera
King & Wood Mallesons Yao Jun Zong
Shanghai Zijiang Shanghai Yongsheng Luis Miguel Carvajal Instituto Nacional de Vías
Enterprise Group Co. Ltd. Yuchen Zhang Automobile Sales & Codensa SA ESP Andrés Hidalgo
Xiansheng Yin Beijing Future Science Service Co. Ltd. José Lloreda
Park Development Group Elvin Chirivi
Delong Zou CAMACOL Camacho & Co.
Xiuchao Yin
Dentons China George Zhao JunHe Law Office Thomas Holguin
King & Wood Mallesons Rosario Cordoba
Hongli Zou Consejo Privado de Brigard & Urrutia
Zhiwei You
Rock Zhao Guantao Law Firm Competitividad Abogados
Shanghai Electric Power
Design Institute Co. Ltd. Chung Rui CTA
Group Limited
Carlos Mario Lafaurie Escorce Indira Porto Paola Tapiero Aïcham Itibar Holly Embonga Tomboli
PwC Colombia Consejo Privado de Trade Leader UCCIA - Union des Chikuru & Associés
Competitividad Chambres de Commerce,
Nubia Lamprea Nicolas Tirado Jose Engbanda Mananga
d’Industrie, et
Codensa SA ESP Carolina Posada Philippi Prietocarrizosa d’Agriculture des Comores
Guichet Unique de
Posse Herrera Ruiz Ferrero DU & Uría Création d’Entreprise
Federico Lewin
Mohamed Maoulida
Lewin & Wills Abogados Daniel Posse Faunier David Toro Heredia
Audit
Amisi Herady
Posse Herrera Ruiz Codensa SA ESP Conseil-International Guichet Unique de
Ernesto López
Création d’Entreprise
Dentons Cárdenas & Yolima Prada Márquez Maria Alejandra Torres
Nourdine Mohamed Moeva
Cárdenas Superintendencia Castañeda Lydie Isengingo Luanzo
de Sociedades Gallo Medina Ibrahim Mohamed Barreau de Kinshasa/
Andrea Lozano
Abogados Asociados Ahmed Moussa
Matete
Parra Rodríguez Maria Angelica Pulido
Abogados SAS Gómez-Pinzón Zuleta Natalia Tovar Ibagos
Farahati Moussa
Joseph Kaboba Ilunga
Abogados SA Experian Colombia SA Mouvement des Direction Générale des
William Marín
Entrepreneurs Impôts (DGI), Ministère
Productos Familia Natalia Eugenia Quijano Uribe Nataly Traslaviña González
des Finances
Codensa SA ESP Parra Rodríguez Comoriennes (MODEC)
Clara Patricia Martin
Abogados SAS Nadia Moussa
Baruch Kabuta Kapwa
Ministry of Trade & Fernando Ramirez
Cabinet Ngaliema
Industry Russell Bedford Juan Manuel Triana Nadia Moussa -
Colombia - member Parra Rodríguez Architectes & Associés Rene Kala Konga
Rafael McCausland
of Russell Bedford Abogados SAS EGEC
Arrubla Devis Azad Mze
International Cabinet d’Avocats Mze
Asociados SAS Carlos Umaña Trujillo Edouard Kalemdi Bighusa
Laura Ricaurte Brigard & Urrutia Ibrahim A. Mzimba Cabinet Deta-Christ
Alejandro Medina
Lewin & Wills Abogados Abogados Cabinet Mzimba Avocats
Philippi Prietocarrizosa Désiré Kalulika
Ferrero DU & Uría Karen Tatiana Robayo Maria Camila Valdés Jaramillo
Nasser Radjabou Eddy Kapepula Kanya
Ministry of Trade & Gallo Medina Direction Générale
Juan Camilo Medina Avocat
Industry Abogados Asociados des Routes et
Contreras
Transport Routiers Benoit Kapila
PwC Colombia Cristina Robayo Herrera Camilo Valenzuela Bernal
SDV Logistics
Parra Rodríguez José Lloreda Marco Raymond
Enrique Luis Monroy
Abogados SAS Camacho & Co. Emmanuelle Kapita-Mba Mipu
Maldonado Moncef Said Ibrahim Etude Kabinda -
GNG Ingeniería SAS Luis Carlos Robayo Higuera Raul Vargas
Itibar & Avocats Associes Cabinet d’Avocats
Russell Bedford Colombia - José Lloreda Camacho & Co.
Clare Montgomery Abdillah Mohamed Soihiri
member of Russell Pierro Kasampu
Baker McKenzie Bedford International
Carolina Vargas Arévalo
Kilnic Services Equity Bank Congo
Agencia de Aduanas
Juan Felipe Morales Acosta Youssouf Soilihi Abdallah
Tatiana Rodriguez Mircana SA Nivel 1 Robert Katambu
José Lloreda Ministry of Trade & Direction Générale des Cabinet Lubala & Associés
Camacho & Co. Industry
Daniel Vargas Umaña
Douanes Comores
Experian Colombia SA Cynthia Kikata
Luis Gabriel Morcillo-Méndez Aida Yahaia
Adrián Rodríguez Banque Centrale
Brigard & Urrutia Lewin & Wills Abogados
Diana Vaughan
I2A Societe Immobiliere du Congo
Abogados Lewin & Wills Abogados des Comores
Bernardo Rodríguez Ossa Dolores Sonia Kimpwene
Milton Ariel Moreno Frank Velandia Said Youssouf Mmadi
Parra Rodríguez Etude Kabinda -
PwC Colombia Abogados SAS Teclogic Ltda Autorité de Régulation des Cabinet d’Avocats
Francisco Javier Moron Lopez Patricia Vergara Marchés Publics - Comores
Liliana Rodríguez Retamoso Ange Kinongo Mukemu
Parra Rodríguez Rodríguez, Retamoso & Gómez-Pinzón Zuleta
Cabinet Marcel
Abogados SAS Asociados SAS Abogados SA CONGO, DEM. REP. Westh’Okonda
Caterine Noriega Cárdenas
Sonia Elizabeth Rojas Izaquita
Alirio Virviescas PwC Koso et Associés
Gestión Legal Colombia Gallo Medina Notaría 41 de Bogotá
Dieudonne Asani Afangu Alphonse Kitoko Gbede
Juan Sebastián Noriega Abogados Asociados Valentina Wagner Gutierrez Société Nationale Cabinet Deta-Christ
Cárdenas
Evelyn Romero Parra Rodríguez d’Electricité (SNEL) Marc Kongomayi Mulumba
Gestión Legal Colombia Baker McKenzie Abogados SAS
Urbain Babongeno Société Nationale
Juan Camilo Ortiz Santiago Wills Henno Law Firm d’Electricité (SNEL)
Juan Esteban Romero Toro
Superintendencia Instituto Nacional de Vías Lewin & Wills Abogados
Salavatrice Bahindwa Bahati Pierre-Pépin Kwampuku Latur
de Sociedades
Camilo Ruiz
Maria Paula Yoshida Etude Kabinda - Cabinet Pepin Kwampuku
Angela Ospina
Colombian Stock Federación Nacional de Cabinet d’Avocats Fénelon Kyangaluka
Ministry of Trade & Exchange Cafeteros de Colombia
Guy Bakumba Société de Techniques
Industry
María Alejandra Salamanca Ministère de l’Urbanisme Spéciales (STS)
Daniel Palomino COMOROS et Habitat
Vélez Levy Lendo M’Vangi
Parra Rodríguez Brigard & Urrutia Banque Centrale Cedric Bameko GreenStudio & Partners
Abogados SAS Abogados des Comores
Klam & Partners Avocats Jean-Marie Lepriya Molenge
Daniel Pardo Mohamed Abdallah Halifa
Nader Samih Nathalie Banza Cabinet Ngaliema
Posse Herrera Ruiz Productos Familia Groupe Hassanati SDV Logistics Desiré Likolo
José Camilo Pardo Jaramillo Soilihi - Groupe Hasoil
Paula Samper Salazar François Bota Kilukidi EGEC
Brigard & Urrutia Gómez-Pinzón Zuleta Hilmy Aboud-Said
Abogados Wilvan Architecture Faustin Lokuma Mbela
Abogados SA Comores Cargo
Álvaro Parra International David Bourion Vital Lwanga Bizanbila
Cesar Sanchez Socofran
Parra Rodríguez Lewin & Wills Abogados Zainoudine Ahamada Cabinet Vital Lwanga
Abogados SAS Ministère de l’Économie Nicaise Chikuru
Felipe Sanclemente Aubin Mabanza
Lissa Parra Alarcón et du Commerce Munyiogwarha Klam & Partners Avocats
Baker McKenzie Cabinet Chikuru & Associés
Colombian Stock Moissi Ali Serge Mangungu
Exchange Raúl Alberto Suárez Arcila Energie Comoros Jacques Dibemba Tshimanga
Suárez Arcila & DHL Global
Julián David Parra Benítez Cabinet Owenga
Abogados Asociados Mouzaoui Amroine Madeleine Matala Atosha
Brigard & Urrutia Mouvement des Hubert Dumbi Malumba
Abogados Gustavo Tamayo Arango Klam & Partners Avocats
Entrepreneurs Kalamba
José Lloreda Comoriennes (MODEC) Cabinet Hubert Patou Monkinda Molanga
Daniel Penuela
Camacho & Co. Dumbi & Associes ProCredit Bank
Parra Rodríguez Youssouf Ibn Ismael Aticki
Abogados SAS Olga Viviana Tapias Garcia Barreau de Moroni José Meilleur Ekofo Dodo Mombo
Russell Bedford Direction Générale des EGEC
Daniela Pérez Mahecha Aïcham Itibar
Colombia - member Impôts (DGI), Ministère
Parra Rodríguez of Russell Bedford Itibar & Avocats Associes Guélord Denlay Mosau
Abogados SAS des Finances Mbombo
International
Daldewolf
Nathan Muamba Dieudonné Tshibum Mbaz Paul Obambi Elvis Jiménez Gutiérrez Creditinfo VoLo
Banque Centrale Direction Générale des Chambre de Commerce, Superintendencia General
EOLIS
du Congo Impôts (DGI), Ministère d’Industrie, d’Agriculture de Entidades Financieras
des Finances et des Metiers de Brazzaville Ministère de l’Agriculture
Damien Mubikayi Lumu Alfonso Liao
et du Développement Rural
Cabinet Hubert Arthur Beyako Tukebele Claude Joël Paka Facio & Cañas, member
Dumbi & Associes Société Nationale Ordre National des of Lex Mundi SABKA
d’Electricité (SNEL) Avocats du Congo
Céléstine Mukalay Kionde Johan Mena Cubero Ake Stanislas Adiko
Barreau de Brazzaville
Cabinet du Président Willy Vangu Malanda Instituto Nacional de
Claude Aman
de la République Wilvan Architecture Andre François Quenum Vivienda y Urbanismo
Bolloré Africa Logistics
Cabinet Andre
Kinongo Mukemu Albert Wumba Alonso Miranda
Francois Quenum Effoua Simplice Anougba
Centre Congolais Aspen Congo Arias
CIE
pour le Développement Jean Jacques Youlou
Pierre Dieudonne Yansenga Jorge Montenegro
Durable (CODED) Alice Anthony Diomande
Lumeka Alpha Zinga Moko SCGMT Arquitectura
PwC Cabinet Fadiga, Kacoutié &
Vaval Mukobo Cabinet Yoko et Associés y Diseño
Anthony Diomande
Cabinet Ngaliema
Joseph Yav Eduardo Montoya Solano
COSTA RICA Ika Raymond Any-Gbayere
Eliance Muloji Wa Mbuyi Yav & Associates Superintendencia General
AnyRay & Partners
Cabinet Ngaliema Autoridad Reguladora de Entidades Financieras
CONGO, REP. de los Servicios Koffi Martin Atta
Yannick Muwawa Ana Cristina Mora
Publicos (ARESEP) Direction Générale
Banque Centrale Franck Export Congo ECIJA
des Impôts
du Congo Batalla
John W. Ffooks & Co. Ricardo Murillo
Alexandre Bairo
Philippe Mvita Kabasele TransUnion SOCIACO
Elisabeth Ajamen KSK Société d’Avocats
Banque Centrale
BEAC Siège Luis Acuna Pedro Oller
du Congo Binde Binde
Asesores Legales en Oller Abogados
Jean-Paul Mvuni Malanda Fėlykès Batounguidio Africa Trans-Logistics
Propiedad Industrial Ana Marcela Palma Segura International
Cabinet Ngaliema Délégation Générale
aux Grands Travaux John Aguilar-Quesada Mauricio París Joseph Bonlong
Roger Dikuenda Mwamba Aguilar Castillo Love
Patrice Bazolo ECIJA AUDI-CI
Direction Générale des
Impôts (DGI), Ministère PwC Mariana Alfaro Natasha Perez Michel Kizito Brizoua-Bi
des Finances Cordero & Cordero Lexincorp Cabinet Brizoua-Bi,
Prosper Bizitou Abogados
Nicaise Navanga PwC Bile-Aka et Associés
Miguel Ruiz Herrera
SDV Logistics Luis Gustavo Alvarez LEX Counsel Kacou Jean Brou
Alexis Debi Registro Nacional
Ilunga Israel Ndambi PwC Tribunal de Commerce
de Costa Rica Juliana Salamanca Valderrama
Abidjan
S.I.E.C. SPRL Jean Louis Dufour BDG Building Projects SA
Arnoldo André Lassiney Kathann Camara
Zéphyrin Ngaliema Mukoko Mathias Essereke Lexincorp Mauricio Salas
CLK Avocats
Cabinet Ngaliema Cabinet d’Avocats BLP Abogados
Alejandro Antillón Yacouba Penagnaba Coulibaly
Melissa Ngandu Mbuyi Mathias Essereke Pacheco Coto Alberto Salas Salinas
Autorité Nationale de
Etude Kabinda - Darich Eyeni Kakinde BLP Abogados
Luis Arredondo Jiménez Régulation des Marchés
Cabinet d’Avocats BEAC Siège Oller Abogados Cristina Salas Trejos Publics (ANRMP)
Patrick Ngandu Ndjangu Guy Arsène Fouakafoueni Lexincorp
Alejandro Bettoni Traube Arsène Dablé
Cabinet Ngaliema
Joe Pépin Foundoux ASEJUR José Luis Salinas SCPA Dogué-Abbé
Michel Ngongo PwC Grupo Inmobiliario Yao & Associés
Direction Generale Eduardo Calderón-Odio del Parque
Gaston Gapo BLP Abogados Issa Diabaté
De Controle De
Atelier d’Architecture Fernando Sánchez Castillo Koffi & Diabaté
Marches Publics Giorginella Carranza
et d’Urbanisme Russell Bedford Costa Assiata Diakité
Placide Nkala Basadilua G Logistics Costa Rica SA Rica / ABBQ Consultores,
Alexis Vincent Gomes ZEF Sécurité
Guichet Unique de Adriana Castro SA - member of Russell
Création d’Entreprise Cabinet d’Avocats Gomes BLP Abogados Bedford International Cheick Diop
Victorine Bibiche Nsimba Moïse Kokolo Cabinet du Docteur
Carolina Castro Luis Sibaja
Kilembe PwC Cheick Diop Avocats
BLP Abogados LEX Counsel
Cabinet Yoko et Associés Christian Eric Locko Seydou Dongo
Javier Chacon Carlos Ubico
Jean-Bienvenu Ntwali Brudey, Ondziel Gnelenga, Koffi & Diabaté
Arias
Byavulwa Locko Cabinet d’Avocats Margot Chinchilla Yolande Doukoure Séhinabou
Etude Kabinda - SOCIACO Fabiola Varela Mata
Jean-Pierre Kevin Lofumbwa DSY Architecte
Cabinet d’Avocats Registro Nacional
Deloitte RDC Roberto Esquivel Cerdas de Costa Rica Stéphane Eholie
Abdoulaye G. Ouane Oller Abogados SIMAT
Salomon Louboula Alonso Vargas
Klam & Partners Avocats Etude Notariale Louboula Irene Fernández Lexincorp Emanfo Alexis Emanfo
Emile Lambert Owenga LEX Counsel Cabinet d’Avocats
Jay Makoundou Eugenio Vargas
Odinga PwC Graciela Fuentes Brealey Emanfo Alexis Ebrottie
Cabinet Owenga Lexincorp
Central Law - Quiros Ramatou Fall
Thierry Mamimoue Jonathan Villegas Alvarado
Destin Pelete Abogados Guichet Unique de
Cabinet d’Avocats Gomes SOCIACO
La Generale de Dieter Gallop Fernández l’Investissement en
Services la Fontaine Ado Patricia Marlene Matissa Yolanda Viquez Alvarado Côte d’Ivoire - CEPICI
G Logistics Costa Rica SA
Cabinet Notarial Matissa Registro Nacional
Mike Sadek Miguel Golcher Valverde Laurence Goudrouffou
Elicom Benic Mbanwie Sarr de Costa Rica
Colegio de Ingenieros John W. Ffooks & Co.
PwC Electricistas, Mecánicos Guillermo Emilio Zúñiga
Freddy Mulamba Senene Claude-Andrée Groga
Mulamba & Associates Zita Mbuana-Makumbu e Industriales González
Cabinet Jean-François
Law Firm PwC ECIJA Chauveau
Juan Manuel Gomez Mora
Bernard Tambagendite Firmin Moukengue RE&B Abagados Jafet Zúñiga Salas
Annick Imboua-Niava
Tetaniaba Cabinet Moukengue Superintendencia General Imboua-Kouao-Tella
Jorge Hernández de Entidades Financieras
Société Nationale Gaspard Ngoma Colegio de Ingenieros (IKT) & Associés
d’Electricité (SNEL) Electricistas, Mecánicos
Ministère de la CÔTE D’IVOIRE Nanette Kaba Ackah
Patience Tombola Construction, de e Industriales Bolloré Africa Logistics
GreenStudio & Partners l’urbanisme, de la Ville Randall Zamora Hidalgo Autorité Nationale
et du Cadre de Vie de Régulation du Nour Fatim Keita
Antoine Tshibuabua Mbuyi Costa Rica ABC Mazars CI
secteur de l’Electricité
Société Nationale Esther Nanette Note Stephanie Howard Peña de Côte d’Ivoire Sylvestre Kipré
d’Electricité (SNEL) Chambre des Notaires Aguilar Castillo Love
du Congo BCEAO Cabinet Pluriex Ci
Kouamé Klemet-N’Guessan Djoro D. Rodrigue Mijo Brković Tamara Jelić Kazić Ivana Markovinovic Zunko
KSK Société d’Avocats Autorité Nationale de HROK d.o.o. Odvjetničko društvo Vedriš & Partners Law Firm
Régulation des Marchés Bardek, Lisac, Mušec,
Guillaume Koffi Romi Bulat Josip Martinić
Publics (ANRMP) Skoko d.o.o. in
Koffi & Diabaté Vidan Attorneys-at-Law cooperation with CMS
Wolf Theiss
Peha Sekongo
Noël Koffi Rajka Bunjevac Reich-Rohrwig Hainz Tin Matić
CIE
Cabinet Noël Y. Koffi Croatian Chamber Zofi Jeric Tin Matić & Partners
Wanvague Sekongo of Architects Law Firm Ltd.
Raymond Koffi AZ Projekt
SNATP Group
SIMAT Belinda Čačić
Maja Josipovic
Ema Menđušić Škugor
Florence Seri Čačić & Partners Law Firm Zagreb Commercial Court Divjak, Topić & Bahtijarević
Paulin Konan
EY
Autorité Nationale de Iva Crnogorac
Saša Jovičić
Danijel Meštrić
Régulation des Marchés Isabelle Sokolo-Boni Divjak, Topić & Wolf Theiss Ministry of Construction
Publics (ANRMP) Bile-Aka, Brizoua- Bahtijarević and Physical Planning
Bi & Associés Doroteja Jurcic
Yocoli Grâce Konan Olivera del Cont Zeljana Muslim
Law Firm Dragičević &
SCPA Dogué-Abbé Kouity Souamhoro PricewaterhouseCoopers Partners Financial Agency -
Yao & Associés Ministère de l’Economie d.o.o. HITRO.HR Center
et des Finances Josipa Jurčić
Fatoumata Konate Toure-B. Saša Divjak Blaženka Musulin
Praljak & Svić
Etude de Me Konate Mamadou Sylla Divjak, Topić & Odvjetnički ured Musulin
Toure-B. Fatoumata Laboratoire du Batiment Bahtijarević Petra Jurković Mutabžija
Dominik Musulin
et des Travaux Publics Croatian Bank for
Adiaratou Kone Luka Dorotić
Reconstruction and Odvjetnički ured Musulin
Cabinet d’Avocats Osther Tella Madirazza & Partners Development Sanja Novoselić
Adiaratou Kone Imboua-Kouao-Tella
(IKT) & Associés
Mladen Dragičević
Erika Kaloćira Reljić Divjak, Topić & Bahtijarević
Marc Arthur Kouacou Law Firm Dragičević & Ministry of Justice Jelena Orlic
Mazars CI Euphrasie Tiacoh Partners
AnyRay & Partners Andrijana Kastelan Wolf Theiss
Dapa Donacien Kouakou Berislav Draskovic
Žurić i Partneri d.o.o. Tena Pajalić
Bureau d’Expertise Maury Timitey Law Firm Dragičević &
des Marchés Publics Direction Générale Partners Irina Konjic Žurić i Partneri d.o.o.
(BEMP Consulting) des Impôts Ministry of Finance, Uroš Pavasović
Mirta Dusparić
Tax Administration Kovacevic Prpic Simeunovic
Kouadio Kouakou Karidja Toure-Ballo Croatian Bank for
Hydroco Etude de Maître Reconstruction and Dinka Kovacevic Ivan Branimir Pavicic
Karidja Toure-Ballo Development Kovacevic Prpic Simeunovic BDV Legal
Beni Ngouan Kouame
Sitrav SARL Pascal Yao Božidar Feldman Marko Krištof Andrea Pavlek
Etude de Maître Matic, Feldman & Statistics Bureau Gjurgjan & Šribar
Guillaume Kouame
Jean-Thierry Debey Herman Law Firm Radić Law Firm
Bolloré Africa Logistics Linda Križić
Seydou Zerbo Hana Fiala Divjak, Topić & Bahtijarević Slavisa Penava
Paul Kouame
SCPA Dogué-Abbé Odvjetničko društvo Ministry of Finance,
Anita Krizmanić
Gilles Kouamé Yao & Associés Glinska & Mišković d.o.o. Tax Administration
Maćešić & Partners Ltd.
PwC Côte d’Ivoire Željko Franjić Marija Perak
CROATIA Ivan Krnic
Hermann Kouao Customs Administration PricewaterhouseCoopers
Praljak & Svić
Imboua-Kouao-Tella Croatian Notaries Tomislav Fridrich d.o.o.
(IKT) & Associés Chamber Marko Kruc
Cargo-Partner d.o.o. Josip Perić
Šavorić & Partners
David Kouassi HEP Distribution System Law Firm Božić and
Mirela Fučkar
KSK Société d’Avocats Operator Ltd. Dubravka Lacković Partners Ltd.
Ministry of Justice
Bardek, Lisac, Mušec,
Micheline Koudou Zagreb Stock Exchange Morana Perušić
Tomislava Furčić Skoko d.o.o. in
Deloitte Odvjetničko društvo
Ivica Anaković Law Office Furcic cooperation with CMS
ReichRohrwig Hainz Glinska & Mišković d.o.o.
Roger Laubhouet Ministry of Justice Anja Galić
Mouvement des Petites Rechtsanwälte GmbH Miroslav Plašćar
Ivona Andelovic Ministry of Construction
et Moyennes Entreprises Žurić i Partneri d.o.o.
Odvjetničko društvo and Physical Planning Mia Lazić
de Côte d’Ivoire
Glinska & Mišković d.o.o. Šavorić & Partners Marko Praljak
Dženet Garibović
Roger M’Bengue Praljak & Svić
Petra Balaž PricewaterhouseCoopers Valentina Levar
Atelier M-RAUD
Čačić & Partners Law Firm d.o.o. Odvjetnički ured Musulin Snježana Premus Baltić
Nassirou Mbow Law Firm Dragičević &
Iva Barčan Ivan Gjurgjan Manuela Licul Martinčić
Ministère de la Partners
PricewaterhouseCoopers Gjurgjan & Šribar Croatian Association
Construction,
d.o.o. Radić Law Firm of Public Procurement Hrvoje Radić
du Logement, de
Specialists and Gjurgjan & Šribar
l’Assainissement et Hrvoje Bardek Roberta Hajdarovic
Trainers Jav.Na Radić Law Firm
de l’Urbanisme Bardek, Lisac, Mušec, Gjurgjan & Šribar
Skoko d.o.o. in Radić Law Firm Ivan Ljubic Sanja Rodek
Sylla Mory
cooperation with CMS Croatian Chamber Law Firm Leko i Partneri
EACOCE Sarl Sonja Herceg
ReichRohrwig Hainz of Architects
Croatian Bank for Dalibor Ružić
Yao Théodore N’Dri Rechtsanwälte GmbH Reconstruction and Zdenko Lucić Ministry of Justice
CEFACL
Maja Baričević Development Ministry of Economy,
Georges N’Goan Entrepreneurship Tomislav Sadric
Croatian Bank for Sandra Hutter Kovacevic Prpic Simeunovic
Cabinet N’Goan, Reconstruction and and Crafts
Croatian Energy
Asman & Associés Development Marta Šarić
Regulatory Agency Josip Lusetic
Eric N’Guessan Customs Administration Divjak, Topić & Bahtijarević
Marija Bartoluci Katarina Ivankovic
EY Law Firm Leko i Partneri Boris Šavorić
PwC Croatia Miran Mačešić
Isabelle Niamkey Maćešić & Partners Ltd. Šavorić & Partners
Bojan Batinić Branimir Iveković
CLK Avocats Ministry of Economy, Zvonko Sedmak
Iveković Law Offices Josip Madirazza
Chantal N’zi Entrepreneurship Madirazza & Partners Ministry of Finance,
and Crafts Tina Jakupak Tax Administration
SIMAT
Commercial Court Ivan S. Males
Anouman Germain Ollo Zoran Bohaček DLA Piper Weiss-Tessbach Ana Sihtar
Croatian Banking Nadija Jeic Sihtar Attorneys-at-Law
Ingénieur Conseils en Rechtsanwälte GmbH
Association Javni bilježnika
Infrastruture - Côte Katarina Simac
Alemka Gajski Vice Mandarić
d’Ivoire SA Željka Bregeš Odvjetničko društvo
Schönherr Rechtsanwälte
Commercial Court Irina Jelčić Glinska & Mišković d.o.o.
Daouda Ouattara
Hanžeković & Partners Ivana Manovelo
Direction Générale Savka Brekalo Dušanka Šimunović
Ltd., member of Lex Mundi Maćešić & Partners Ltd.
des Impôts Hrvatske Ceste Croatian Chamber
of Architects
Ana-Marija Skoko Andreas Andreou Philippos Katranis Christos Papamarkides Tomáš Běhounek
Bardek, Lisac, Mušec, Cyprus Global Logistics Treasury of the Deloitte BNT Attorneys-at-Law
Skoko d.o.o. in Republic of Cyprus
Marios Andreou Elena Papathoma Rudolf Bicek
cooperation with CMS
ReichRohrwig Hainz PwC Cyprus Maria Katsikidou Chrysses Demetriades & Schoenherr
Rechtsanwälte GmbH Alexandros Economou LLC Co. LLC
Anastasios A. Antoniou David Borkovec
Marina Smolec Anastasios Antoniou LLC Harris Kleanthous Andreas Paraskeva PwC Czech Republic
PwC Croatia Deloitte Tornaritis Law Firm
Chryso Antoniou Martin Bytcanek
Alan Soric Alexandros Economou LLC Spyros G. Kokkinos Andriana Patsalosavvi Allen & Overy
Alan Soric & Department of Registrar Ministry of Interior (Czech Republic) LLP,
Ioanna Apostolidou
of Companies and Organizační Složka
Aleksandra Tomekovic Ministry of Finance, Chrysilios Pelekanos
Dunda Law Office Official Receiver
Tax Department PwC Cyprus Jan Capek
Gordana Spehar Hafizovic
Alexia Kountouri EY
Melanie Avraam Carolos Petrou
Ministry of Construction Tassos Papadopoulos &
Tornaritis Law Firm Associates LLC Peta Co. Ltd. Ivan Chalupa
and Physical Planning Squire Patton Boggs v.o.s.
Anita Boyadjian George Petrou
Irena Šribar Radić
Kyriacos Kouros Advokátní Kancelář
Infocredit Group Ltd. Ministry of Interior Peta Co. Ltd.
Gjurgjan & Šribar Jiří Chejn
Radić Law Firm Charalambos Charalambous Ioanna Petrou
Demetris Kouzalis Squire Patton Boggs v.o.s.
Ministry of Interior PwC Cyprus PwC Cyprus Advokátní Kancelář
Bernardica Stipic
Ministry of Finance, Georgia P. Charalambous Maria Petsa
Theodoros Kringou Bohdan Chrenovský
Tax Administration Deloitte First Cyprus Credit Bureau Cyprus Stock Exchange Allen & Overy
Jana Štrangarević Harry S. Charalambous Stephanie Savvides (Czech Republic) LLP,
Nicholas Ktenas
Čačić & Partners Law Firm KPMG Deloitte Organizační Složka
Elias Neocleous & Co. LLC
Antonis Christodoulides Ioanna Siammouti Pavel Cirek
Vatroslav Subotic Andrie Kypridemou
Ministry of Labour PwC Cyprus Antis Triantafyllides & Energy Regulator Office
Insolvency Service,
and Pension System Department of Registrar Sons LLC Vladimír Čížek
Constantinos Christofides
of Companies and Eliza Stasopoulou Schoenherr
Marin Svić Christiana Christou
Praljak & Svić Official Receiver Cyprus Stock Exchange
Ministry of Finance, Martin Dančišin
Mara Terihaj Tax Department Maria Kyriacou Athina Stephanou Glatzová & Co.
Kallay & Partners Ltd. Elias Neocleous & Co. LLC Ministry of Finance,
Kypros Chrysostomides Kamila Daňková
Stella Kyriacou Tax Department White & Case LLP
Tin Težak Dr. K. Chrysostomides &
Madirazza & Partners Co. LLC PwC Cyprus Anna Stylianou
Svatava Dokoupilova
Michael Kyriakides Artemis Bank Information Czech Office for
Marko Tomić Alexandros Chrysostomou
Harris Kyriakides LLC Systems Ltd. Surveying, Mapping
Odvjetničko društvo PwC Cyprus
Elina Symeonidou and Cadastre
Glinska & Mišković d.o.o. Chryso Dekatris Olga Lambrou
Mouaimis & Mouaimis LLC Ministry of Finance, Radim Doležal
Aleksander Topol Dr. K. Chrysostomides &
Tax Department DLA Piper Prague LLP
Cargo-Partner d.o.o. Co. LLC Andreas Lelekis
Electra Theodorou
Sanja Torbašinović Chrysses Demetriades Chrysses Demetriades & Viktor Dušek
Co. LLC Alexandros Economou LLC KPMG Česká
Public Notary Ljerko Chrysses Demetriades &
Co. LLC Georgia Theodorou republika, s.r.o.
Torbašinović Margarita Liasi
KPMG PwC Cyprus Jiří Dvořák
Hrvoje Vidan Alexandros Economou
Vidan Attorneys-at-Law Alexandros Economou LLC Yiannis Tomasides Grant Thornton
Antonis Loizou
Artemis Bank Information Advisory
Marko Vodanović Stavri Eracleous Antonis Loizou & Associates
Systems Ltd. Tereza Erényi
Law Firm Božić and Aeracleous Achilleas Malliotis
Partners Ltd. Stelios Triantafyllides PRK Partners s.r.o.
Anna Fantarou Elias Neocleous & Co. LLC advokátní kancelář,
Antis Triantafyllides &
Laurenz Vuchetich Ministry of Finance, member of Lex Mundi
Michalis Marcou Sons LLC
BDV Legal Tax Department
Electricity Authority Vojtěch Faltus
Tryfonas Tryfonos
Elena Frixou of Cyprus
Kristina Vukasović-Lončar Department of Registrar Dvořák Hager & Partners
PwC Croatia Artemis Bank Information George V. Markides of Companies and
Systems Ltd. Richard Gürlich
Marin Vuković KPMG Official Receiver Gürlich & Co.
Divjak, Topić & Bahtijarević Elvira Georgiou
Pieris M. Markou Andrie Tsima
Antis Triantafyllides & Michal Hanko
Gabrije Domagoj Žimbrek Deloitte Ministry of Finance, Bubnik, Myslil & Partners
Sons LLC
Odvjetnički ured Musulin Tax Department
Zoe Mina
Phedra Gregoriou Ondrej Hartman
Jelena Zjacic Deloitte Chrysilios Vassiliou
EY
Ministry of Justice
Law Office Zjacic Deloitte
and Public Order Efrosini Monou
Adéla Havlová
Bosiljko Zlopaša Elias Neocleous & Co. LLC Christiana Vassiliou Miliou
Havel & Partners s.r.o.,
Michael Grekas
Customs Directorate Antis Triantafyllides &
KPMG Michalis Mouaimis advokátní kancelář
of Croatia
Sons LLC
Mouaimis & Mouaimis LLC Milena Hegenbartová
Marios Hadjigavriel
Vasos Yiazos
Andrej Žmikić Antis Triantafyllides & Panayotis Mouaimis DLA Piper Prague LLP
Divjak, Topić & Bahtijarević Ministry of Interior
Sons LLC Mouaimis & Mouaimis LLC Vít Horáček
Minas Zannettos
Ivan Zornada Costas Hadjimarcou Elena Nathanael LEGALITÉ Advokátní
Wolf Theiss Zannettos Architects LLC Kancelář s.r.o.
Leptos Estates
Varnavas Nicolaou
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Anamaria Žuvanić Andreas Ioannides PwC Cyprus Ondřej Hromádko
Odvjetničko društvo Antis Triantafyllides & Municipality of Prague
Electricity Authority
Glinska & Mišković d.o.o. Nicolas Panayiotou Sons LLC 1, Trade Licensing
of Cyprus
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Jasna Zwitter-Tehovnik Eleftheria Ioannou CZECH REPUBLIC
DLA Piper Weiss-Tessbach Toulla Panayiotou David Ilczyszyn
Ministry of Energy,
Rechtsanwälte GmbH Commerce, Industry Insolvency Service, Czech Statistical Office White & Case LLP
and Tourism
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of Companies and Jan Andruško Veronika Jašová
CYPRUS Sophocles Ioulianou Official Receiver White & Case LLP KPMG Česká
Cyprus Energy Parliament of Cyprus Lukáš Balada republika, s.r.o.
Andry Panteli
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Alexandros Alexandrou Russell Bedford Co. Limited 1, Trade Licensing Glatzová & Co.
Tornaritis Law Firm International Department
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Co. LLC
Petr Kadlec Karolina Pechanova Louise Ingholt Gaarn Svendsen DJIBOUTI Djama Guelleh
Havel & Partners s.r.o., Diaz Reus & Targ LLP Plesner Electricité de Djibouti
advokátní kancelář
Banque Centrale
Štěpán Radkovský Jens Steen Jensen de Djibouti Said Guelleh Darar
Tomáš Kalenský Czech National Bank Kromann Reumert, Ministère du Budget
Direction de l'Habitat
Law Office Scholz & member of Lex Mundi
Alexander Reus et de l'Urbanisme Aboubaker Hassan Guessod
Malý s.r.o
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Adela Kelnerova Kromann Reumert,
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Clifford Chance Port Authority (Doraleh
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Jaroslav Schulz
Czech Association of PwC Denmark
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Energy Sector Employers
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Martina Kneiflová Kromann Reumert, Avocat
Dvořák Hager & Partners Farhana Abdi Houssein Abdi
EY member of Lex Mundi Houssein Ramiss Houmed
Mike Silin
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White & Case LLP DHL Czech Republic Travail, Djibouti
Swire Blue Ocean Moustafa Houssein Ali
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Dvořák Hager & Partners Dana Sládečková Kromann Reumert, Habon Abdourahman Cher Abdek Houssein Idriss
Czech National Bank member of Lex Mundi Port Authority (Doraleh
Petr Kucera Agence National
CRIF - Czech Credit Lucie Slavikova Mikkel Stig Larsen Multi-Purpose Port) de L’Emploi, de la
Bureau AS Ministry of Justice Kromann Reumert, Formation et l’Insertion
Wahid Daher Aden
member of Lex Mundi Professionnelle
Petr Kučera Petr Smerkl Port Authority (Doraleh
KPMG Česká White & Case LLP Multi-Purpose Port) Mohamed Kamil
Susanne Schjølin Larsen
republika, s.r.o. East Africa Bank
Kristýna Solomonová Kromann Reumert, Ahmed Aden Hachi
Bohumil Kunc Municipality of Prague member of Lex Mundi Hodan Construction Zeinab Kamil Ali
Notarial Chamber of the 1, Trade Licensing Cabinet ZK
Lise Lauridsen Anissa Ali
Czech Republic - Notářská Department Bech-Bruun Law Firm Port Authority (Doraleh Sabrine Kassim
Komora České Republiky
Jakub Sosna Multi-Purpose Port) CAC International Bank
Petr Kusy Inger Loft
Ministry of Justice Liban Abdourahman Ali Fatouma Mahamoud Hassan
Ministry of Finance LEAD
Petra Stupkova Advokatpartnerselskab Cabinet Liban & Associés Cabinet Mahamoud
Petr Kvapil PRK Partners s.r.o.
Thomas Maaberg Hansen Mohamed Ali Nima Mahamoud Nour
Kvapil & Šulc advokátní kancelář,
Plesner IDROLEC Tribunal de Première
member of Lex Mundi
Lukas Lejcek Instance
Robert Mikelsons Said Ahmed Ali
BDP-Wakestone s.r.o. Marek Švehlík
Njord Law Firm SOMELEC Nimo Ahmed Mohamed
Švehlík & Mikuláš
Jakub Lichnovský Lawyer
Advokáti, s.r.o. Tom Mikkelsen Sadik Ali Ismael
PRK Partners s.r.o.
Danish Customs Agency Cabinet ZK Rahma Omar Kamil
advokátní kancelář, Teresa Vaculikova
member of Lex Mundi
Agence Nationale
White & Case LLP Anne Møller Idriss Assoweh
pour la Promotion
PwC Denmark Cabinet Assoweh &
Alexandr Liolias Daniel Vejsada des Investissements –
Associés
LEGALITÉ Advokátní PRK Partners s.r.o. Piya Mukherjee Guichet Unique
Kancelář s.r.o. advokátní kancelář, Horten Houssein Mahamoud Barreh
Ayman Said
member of Lex Mundi Service des Domaines
Petr Malý
Jens Munk Plum Avocat
et de la Conservation
Law Office Scholz & Aneta Vermachová Kromann Reumert, Foncière Djihad Said Ali
Malý s.r.o Ministry of Justice member of Lex Mundi Notary
Warsama M. Bouh
Monika Mareková Jiří Vlastnik
Andreas Nielsen Djibouti Port Mohamed Youssouf Aouled
CMS Cameron McKenna Vejmelka & Wünsch, s.r.o. Bruun & Hjejle Community Systems PKF
Nabarro Olswang
Stanislav Votruba Madina M. Bourhan
Pavel Martinek Klaus Okholm
PREdistribuce Agence Nationale DOMINICA
Chamber of Architects PwC Denmark
Andrea Vrbkova pour la Promotion Maurice Agar
Peter Maysenhölder Jim Øksnebjerg des Investissements –
Vejmelka & Wünsch, s.r.o. Agar & Johnson
BNT Attorneys-at-Law Advokatpartnerselskabet Guichet Unique
Jonathan Weinberg Horten Architects
Veronika Merjavá White & Case LLP Jean Phillipe Delarue A.D. Jno Baptiste
White & Case LLP Simon Pedersen Société Maritime
Ondreg Zezulka Cargo World A/S Jno. Baptiste Shipping &
L. Savon & Ries Customs Brokerage
David Mikyska Ministry of Justice
Allen & Overy Simone Faerge Pedersen Bruno Détroyat International
(Czech Republic) LLP, Kromann Reumert, Société Maritime
DENMARK member of Lex Mundi
Yakima Cuffy
Organizační Složka L. Savon & Ries De Freitas & De Freitas
Elsebeth Aaes-Jørgensen Lars Lindencrone Petersen and Johnson
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KPMG Česká Bech-Bruun Law Firm Avocat à la Cour
member of Ius Laboris Lisa de Freitas
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David Musil Bruun & Hjejle Banque pour le Commerce and Johnson
Revision København I/S
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Peter Bang Lars Kaae Rehl
Rouge (BCI MR) Dyer & Dyer
Martin Navrátil Plesner Bech-Bruun Law Firm
Glatzová & Co. Hassan Mohamed Egue Henry Dyer
Andreas Christensen Kim Sejberg
Direction Legislation & Dyer & Dyer
Jiří Nekovar Horten Contentieux de la
Jens Sørensen
Euro-Trend, s.r.o. - Directions des Impots Cletus Joseph
Jacob Christensen PwC Denmark
member of Russell National Development
Bedford International Plesner Jane Stampe Félix Emok N’Dolo Foundation of Dominica
Joan Cordtz PwC Denmark Groupe CHD
Radim Neubauer Rhoda Joseph
Notarial Chamber of the PwC Denmark Kim Trenskow Guillaume Fines Invest Dominica Authority
Czech Republic - Notářská Frants Dalgaard-Knudsen Kromann Reumert, Banque pour le Commerce
Komora České Republiky member of Lex Mundi et l’Industrie - Mer Claude Lauture
Plesner Dominica Society
Rouge (BCI MR)
Veronika Odrobinova Henrik Groos Nicolaj Weber of Architects
Dvořák Hager & Partners Bech-Bruun Law Firm Elmi Issa Gabobé
Accura Shaarme Laville
CAC International Bank
Helena Pajskrová Advokatpartnerselskab Christian Windberg Millennium Freight
KPMG Česká PwC Denmark Mouktar Ghaleb Services
Alexandra Huber
republika, s.r.o. Cabinet Ghaleb Mouktar
LEAD
Advokatpartnerselskab
Michelle Matthew Leonardo de la Rosa Gregorio Lora Arias Carmen Santana Alfredo Escobar
National Co-operative Dynatec Dirección General Camara de Comercio Schryver del Ecuador SA
Credit Union Limited de Aduanas y Produccion de
Sarah de León Perelló Andrea Fernández de Córdova
Santo Domingo
Bertilia McKenzie Headrick Rizik José M. López Ferrere Abogados
Dominica Electricity Alvarez & Fernández Lopesa Felicia Santana Parra
Paola Gachet
Services Limited (DOMLEC) JJ Roca & Asociados
Inge Demyttenaere José Maldonado Stark Ferrere Abogados
Erick Mendes IDConsulting Russin, Vecchi & Melissa Silie
Martín Galarza Lanas
Ministry of National Heredia Bonetti Medina Garrigó Abogados
Security, Labour
Alessandra Di Carlo Puente Sáenz &
and Immigration
Pellerano & Herrera, Fernando Marranzini Manuel Silverio Galarza Attorneys-
member of Lex Mundi Headrick Rizik OMG at-Law, Cia Ltda
Cheryl Rolle Alvarez & Fernández
Rosa Díaz Laura Troncoso Eduardo Góngora
JAS Garraway & Co. Ltd.
Jiménez Cruz Peña Melissa Marrero OMG EY
Eugene G. Royer Headrick Rizik
Rafael Dickson Morales Gisselle Valera Florencio Gonzalo Gonzalez Galarza
Eugene G. Royer Alvarez & Fernández
Chartered Architect DMAC | Despacho Juridico Jiménez Cruz Peña González Peñaherrera &
Jesús Geraldo Martínez Asociados
Christian Esquea Mota Vilma Veras Terrero
Kira Thompson-Aird Alcántara
Millennium Freight Esquea & Valenzuela Superintendencia Jiménez Cruz Peña Arturo Griffin Valdivieso
Services Abogados de Bancos
Pérez, Bustamante y Ponce,
Dilcia Villanueva Villanueva
member of Lex Mundi
Kondwani Williams
Carla Fernandez
Fabiola Medina EDESUR
Williams & Horsford De Camps Vasquez Valera Medina Garrigó Abogados
Susana Jara Jara
ECUADOR P&P Abogados
Fernando Fernandez
Magnus Williams Laura Medina
Total Logistics Freight Jiménez Cruz Peña Claudio Mesias Agama Ivan Lara
Dawn Yearwood Chiluisa Pinto & Garcés Asoc. Cia
María Fernández A. de Pou
Yearwood Chambers Tamara Mejia Empresa Electrica de Quito Ltda - member of Russell
Raful Sicard & Polanco Jiménez Cruz Peña Bedford International
DOMINICAN REPUBLIC Alejandro Fernández de Castro Pablo Aguirre
Rafael Morel PwC Ecuador Daniel López
PwC Dominican Republic Total Logistics Freight Lexvalor Abogados
Ministerio de
Obras Públicas y Mary Fernández Rodríguez María Isabel Aillón
Rita Mota Pérez, Bustamante y Ponce, Zulay Munoz Zurita
Comunicaciones, MOPC Headrick Rizik Headrick Rizik P&P Abogados
Alvarez & Fernández member of Lex Mundi
Juan Alcalde Alvarez & Fernández
Gabriel Almeida Francisco Javier Naranjo
OMG Romina Figol
Natia Núñez Ferrere Abogados Grijalva
Headrick Rizik Headrick Rizik Naranjo & Asociados
Merielin Almonte Alvarez & Fernández
Merielin Almonte Alvarez & Fernández Maria Camila Andrade FedLex
Estudio Legal Leoncio García González Peñaherrera &
Pamela Ogando Asociados Wendy Noboa
Electromecánica Dirección General de Ferrere Abogados
Patricia Álvarez Garcia SRL
Medina Garrigó Impuestos Internos Patricia Andrade
Paz Horowitz Abogados Letty Ordoñez
Abogados Jose Ernesto Garcia A.
Ramón Ortega Empresa Pública
Transglobal Logistic PwC Dominican Republic Sandy Arauz Astudillo de Movilidad y
Ana Alvira Mera
Agencia de Aduanas Mera Alvaro Garcia Taveras Cabezas & Cabezas-Klaere Obras Públicas
Ricardo Pallerano Paradas
Esquea & Valenzuela Pellerano & Herrera, Antoni Avila Andrea Pavón
Eduardo Rodríguez Apolinario Abogados
Dirección General member of Lex Mundi CAMICON Cámara Vicsan Logistics SA
de Aduanas Marielle Garrigó de la Industria de
Henry Pastrano Lluberes la Construcción Ciro Pazmiño Yánez
Medina Garrigó Abogados Jiménez Cruz Peña P&P Abogados
Jennifer Beauchamps
Jiménez Cruz Peña Olimpia González Mariella Baquerizo
Kaulynam Peralta Equifax Ecuador Buró de Ciro Pazmiño Zurita
Superintendencia EDESUR P&P Abogados
Luis Bernard de Bancos Información Crediticia CA
González Tapia Abogados Luisa Ericka Pérez Hernández Hernán Pérez Loose
Liannette González Santos Esteban Baquero
Laura Bobea Superintendencia Ferrere Abogados Coronel y Pérez
JJ Roca & Asociados de Bancos
Medina Garrigó Rodrigo Martin Pesantes Sáenz
Abogados Pablo González Tapia Patrick Barrera
Julio Pinedo Barrera, Andrade Pérez, Bustamante y Ponce,
González Tapia Abogados PwC Dominican Republic member of Lex Mundi
Odalys Burgos Cevallos & Abogados
PwC Dominican Republic Paloma Grullón
Maria Portes Maria Teresa Borja Bruno Pineda-Cordero
Pellerano & Herrera, Castillo y Castillo Pérez, Bustamante y Ponce,
Ana Isabel Cáceres member of Lex Mundi Ferrere Abogados
Troncoso y Caceres member of Lex Mundi
Aimée Prieto Felipe Cabezas - Klaere
Nicauris Gutiérrez
Luis Calcaño Prieto Cabrera & Cabezas & Cabezas-Klaere Ramiro Pinto
TransUnion Dominican Asociados Pinto & Garcés Asoc. Cia
Pellerano & Herrera, Republic
member of Lex Mundi
Diego Cabezas-Klaere Ltda - member of Russell
Sayra J. Ramirez Cabezas & Cabezas-Klaere
Vicmary Guzmán Bedford International
Marvin Cardoza Prieto Cabrera &
TransUnion Dominican Asociados María Gabriela Cando Clementina Pomar Anta
Dirección General de Republic
Impuestos Internos Ferrere Abogados Bustamante & Bustamante
Alejandro Miguel Ramírez
Paula Hernández Mera Ricardo Castrillón
Roberto Carvajal Polanco Suzaña Bayardo Poveda
González Tapia Abogados Ramirez Suzaña & Barrera, Andrade González Peñaherrera &
Carvajal Polanco &
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Coiscou & Asociados Yulianna Ramón Martínez Silvana Coka G. Santiago Reyes Mena
Milvio Coiscou Castro
Coiscou & Asociados Ariel Jaquez OMG Geotransport SA Santiago Reyes
Russin, Vecchi & Antonella Cordero-Porras Mena - Abogado
José Colón Alexander Reus
Heredia Bonetti Diaz Reus & Targ LLP Ferrere Abogados Daniel Robalino-Orellana
EDESUR
Luis Eduardo Jimenez David Cornejo Ferrere Abogados
Pamela Contreras Jaime Roca
Jiménez Cruz Peña JJ Roca & Asociados PwC Ecuador Maria Laura Rodriguez
JJ Roca & Asociados
Luis J. Jiménez Augusto Curillo PwC Ecuador
Leandro Corral M. Thais Romero
Jiménez Cruz Peña Prieto Cabrera & Empresa Electrica de Quito Felipe Ron
Guzmán-Ariza
César Ledesma C. Asociados Fernando Del Pozo Contreras Superintendencia
José Cruz Campillo Headrick Rizik de Bancos
Jiménez Cruz Peña Mariel Romero Gallegos,
Alvarez & Fernández EDESUR Valarezo & Neira Juan Carlos Ruiz Ortega
Fausto De la Cruz Miguel Linera Equifax Ecuador Buró de
Katherine Rosa Jaime Dousdebes
Caleb de la Rosa Headrick Rizik González Peñaherrera & Información Crediticia CA
Jiménez Cruz Peña
Dynatec Alvarez & Fernández Asociados Estefanía Sigcha Orrico
Juan Rosario
DLL Law Office
EDESUR
Esmeralda Tipán Sharouk Adel Menna El Abdeeny Ragaei Emara Abdel Hamid Ibrahim
Empresa Electrica de Quito Youssry Saleh & Partners Ministry of Trade Cairo Governorate Egyptian Financial
and Industry Utility Data Center Regulatory Authority
David Villafuerte Ahmed Adib
Trading Solutions Nour & Partners in Ayman El Fiky Ahmed Essam Farah Hazem
Consultores SA association with Al Alzayat Law Firm Ibrachy Legal Consultancy AM Law Firm
Tamimi & Company
Manuel Zurita Mohamed Refaat El Houshi Hoda Etman Maha Ibrahim
MZ Sistemas Electricos Mira Adly The Egyptian Credit Safwat and Partners Youssry Saleh & Partners
y Electronicos Youssry Saleh & Partners Bureau I-Score Legal Consultants
Mona Ibrahim
Ashraf Ahmed Mohamed Salah El Sayed Mina Ezzat DSV
EGYPT, ARAB REP. PWC Egypt Baddour Egyptian Financial
Mehiar Joulji
Egyptian Electricity Ministry of Justice Regulatory Authority
Vivian Ahmed Hassan Sarwat A. Shahid
Holding Company Ministry of Housing and Ramy El Sayed Fawzy Mariam Fahmy Law Firm
Naguib Abadir Urban Communities General Authority Shalakany Law Office,
Saif Allah Kadry
Nacita Corporation for Investment GAFI member of Lex Mundi
Yulia V. Akinfieva Soliman, Hashish
Yasser Ahmed Abbas Youssry Saleh & Partners Sara El Shaarawy Hazem Fathi and Partners
General Authority Ibrachy Legal Consultancy Hassouna & Abou Ali
Ashraf Alkafrawy Mohamed Kafafi
for Investment GAFI Cairo Economic Court Mostafa El Shafei Malek Fawaz The Egyptian Credit
Usama Abd El Raouf Gomaa Ibrachy Legal Consultancy Ministry of Investment and Bureau I-Score
Nour El-Deen Al-Senawy
International Office International Cooperation
Zulficar & Partners Yasmine El Shahed Ahmed Kafouri
for Construction & Shalakany Law Office, Waleed Gezawy H.A. Construction (HAC)
Architecture Marwa AlSherif
member of Lex Mundi Ministry of Justice
Soliman, Hashish Ahmed Kamal
Omar Abd el Salam and Partners Aly El Shalakany Mostafa Ghaly Ministry of Justice
Al Kamel Law Office Shalakany Law Office, Ministry of Investment and
Abd El Wahab Aly Ibrahim Ali Kamal
Alaa Abd El Wahed member of Lex Mundi International Cooperation
Abd El Wahab Sons Platinum Law Firm
General Organization of Emad El Shalakany Samir Ghareeb Al-Nahas
Export & Import Control Mahmoud Alzayat Omar Sherif Kamal El Din
Shalakany Law Office, Ministry of Local
Alzayat Law Firm member of Lex Mundi Development Shalakany Law Office,
Ayman Abd Elaziz member of Lex Mundi
Egyptian Electricity Utility Mona Taha Amer
Khaled El Shalakany Karim Eldine Hamdy
and Consumer Protection Dr. Mona Amer Legal Shalakany Law Office, The Egyptian Credit
Ghada Kandil
Consultancy member of Lex Mundi Bureau I-Score Ministry of Trade
Mohamed Abd El-Sadek and Industry
International Center for Moustafa Amer
Sherry El Shalakany Mennatullah Hamdy
Law, Intellectual Property E-Finance Shalakany Law Office, Ministry of Trade
Ahmed Khairy
and Arbitration (ICLIPA) member of Lex Mundi and Industry
Court of Appeal
Ahmed Amin
Ayman Abdallah Scope Khaled El Sharkawy Asser G. Hamza
Mohanad Khaled
AM Law Firm Sarwat A. Shahid Law Firm Hamza & Associates BDO Khaled & Co.
Basma Amin
Ossama Abdel Aziz Egyptian Financial Law Firm Abd El-Rahman Khattab
Mohamed El Sherbini
Shalakany Law Office, Regulatory Authority Sarwat A. Shahid Law Firm Mahmoud Hany Soliman, Hashish
member of Lex Mundi and Partners
Neamat Amin Sharkawy & Sarhan
Ashraf El Sheshtawy
Mohamed S. Abdel Wahab DLA Matouk Bassiouny Law Firm Ussama Khattab
Kuehne+Nagel
Zulficar & Partners (part of DLA Piper Group) Nagy Hany Bridges To Business
Passant El Tabei
Mohamed Abdel-Aziz Azab Sayed Ammar Youssry Saleh & Partners Sherif Latif Makar
PwC Egypt
South Cairo Electricity Al Kamel Law Office Nafisa Mahmoud Hashem Sherinil Group
Distribution Company Abdallah Eladly
Mohab Amr Ministry of Housing and Gomaa M. Madny
RSM - Chartered Urban Communities
Mohamed Abdelgawad AM Law Firm Accountants Magdy Ministry of Trade
Sharkawy & Sarhan and Industry
Amr Ibrahim As Sarwy Hashish & Partners Magdy Hashish
Law Firm Omarles Law Firm RSM - Chartered Ahmed Maher Badr Afifi
Hend El-Ansary
Hanan Abdelgawad Aly Accountants Magdy Cairo Court of Appeal
Aliaa Atef Talal Abu-Ghazaleh Hashish & Partners
ECG Engineering Shalakany Law Office, Legal (TAG-Legal) Anna Makarova
Consultants Group SA member of Lex Mundi Mohamed Hashish Youssry Saleh & Partners
Wael El-Atfy
Mohamed Abdelmalek Soliman, Hashish
Tarek Badawy AM Law Firm and Partners Mustafa Makram
Karim Adel Law Office Sarwat A. Shahid Law Firm BDO Khaled & Co.
Hany El-Attar
Omar Abdelmonem Tarek Hashish
Shaban Baker Farida El-Bakry RSM - Chartered Marina Mauris
ESO – Electromechanical Central Bank of Egypt Ibrachy & Dermarkar
Studies Office Shalakany Law Office, Accountants Magdy
member of Lex Mundi Hashish & Partners Law Firm
Khaled Balbaa
Mohamed Abdul Aziz KPMG Hazem Hassan Maher Milad Iskander
South Cairo Electricity Hossam Eldeeb Hassan Hassaan
El Deeb Law Office DLA Matouk Bassiouny Andersen Tax &
Distribution Company Moneer Bayomy
(part of DLA Piper Group) Legal Egypt
Baker McKenzie Nada Eldib
Sherine Abdullah Ahmed Mohamed
Egyptian Electricity Utility Joseph Sami Boutros Eldib Advocates Mostafa Helmy
Ibrachy Legal Consultancy General Organization of
and Consumer Protection Al Alameya Company Hossam El-Goly Export & Import Control
Nermine Abo El Atta Ahmed Chakra E-Finance Omneia Helmy
Faculty of Economics Esraa Mohamed
Ministry of Trade Andersen Tax & Ashraf Elibrachy Youssry Saleh & Partners
and Industry Legal Egypt and Political Science,
Ibrachy Legal Consultancy Cairo University Yasmin Mohamed Aly
Ahmed Abou Ali Helena Constantine Mohanad El-Motaily Mohamed Hisham Hassan Island Mystery Shopping
Hassouna & Abou Ali Andersen Tax & PWC Egypt
Legal Egypt Ministry of Investment and Mohamed Farag
Gamal A. Abou Ali Amr Elsayed International Cooperation Acrow For Integrated
Hassouna & Abou Ali Mohamed Darwish
Cairo Economic Court Yahia Hossam Construction Services
El Said Darwish &
Omneya Abouhabaga Partners Omar Sami El Tazy El Said Darwish & Partners Alyaa Momen
Shalakany Law Office, AM Law Firm Egyptians Healthcare
member of Lex Mundi Hesham Ehab Haytham Hussein
Egyptian Global Logistics Services
Alzayat Law Firm Lobna Emad
Youssef Aboushair Baker McKenzie Alia Monieb
Shalakany Law Office, Noha Eissa Nada Hussein
Shalakany Law Office, Sharkawy & Sarhan
member of Lex Mundi Sharkawy & Sarhan Karim Emam
member of Lex Mundi Law Firm
Law Firm PwC Egypt
Sherif Abusnea Hamdy Mostafa
Ministry of Housing and Reham Eissa Saber Emam Muhammad Hussein Sabaa
Fachhochschule Legalia
Urban Communities Sharkawy & Sarhan Central Bank of Egypt
Law Firm Südwestfalen Mira Mounir
PWC Egypt
Alfred Mourice Magdy Soliman Claudia Castellanos Luis Roberto Hernández Arita Carmen Alicia Perez
Ministry of Finance Platinum Law Firm Oficina de Planificación Hernández Arita Centro Nacional
del Área Metropolitana de Ingenieros de Registros
Adel Muhammad Gamalat Tabat
San Salvador (OPAMSS)
Platinum Law Firm Ministry of Finance Sandra Hernandez de Cabezas Salvador Enrique Portal Portillo
Miguel Castellón Central Law Portal & Asociados
Ayman Sultan Muhammad Mamdouh Taha
AES El Salvador
Ayman Sultan Law Firm General Organization of Arlen Iraheta Adriana Portillo
Export & Import Control Christian Castro Centro Nacional Lexincorp
Magy Nabi
AES El Salvador de Registros
Nacita Corporation Noha Taher Isagreg Ramirez
Ministry of Finance Ricardo Cevallos Benjamín Valdez Iraheta Unidad Normativa
Karim Nabil
BLP Abogados de Adquisiciones y
Ibrachy Legal Consultancy Kamal Tarek Harold C. Lantan
Contrataciones de
Sharkawy & Sarhan Walter Chávez BLP Abogados
Mostafa Nagi la Administración
Law Firm Gold Service Pública UNAC
Tanta Economic Thelma Dinora Lizama de
Court of Appeal Randa Tharwat Eduardo Iván Colocho Catota Osorio
Rafael Rivera
Nacita Corporation Innovations & Integrated Superintendencia del
Khaled Nofal COMCA internacional
Solutions, SA de CV Sistema Financiero
Ministry of Finance Nirvana Twadrous
Luisa Maria Rivera Castellanos
Nacita Corporation Luis Alfredo Cornejo Martínez Ingrid Yazmin Lopez
Yasmine Qotbi Alemán & Soto, Abogados
Cornejo & Umaña, Ltda Echeverna
Egyptian Financial Ahmed Wafiq
de CV - member of Russell Diaz Martinez Bufete Carlos Roberto Rodríguez
Regulatory Authority PWC Egypt Bedford International Consortium Centro
Enrique Lopez Perla
Osama Radwan Haidy Waheed América Abogados
Mario José Costa Marquez Lopez y Henriquez,
H.A. Construction (HAC) AM Law Firm Latin Alliance Abogados y Consultores Rene Rodas
Khaled Mahmoud Ragheb Mohamed Yaghmour Gemma Logistics SA de CV
Jacques Couwels Mario Lozano
Mena Associates in PWC Egypt Gold Service Arias Delmer Rodríguez
association with
Amr Youssef BLP Abogados
Amereller Celina Cruz Aracely Mabel Amador
Ibrachy Legal Consultancy Oficina de Planificación Architect Manuel Alfredo Rodríguez
Ingy Rasekh
Hend Zaghloul del Área Metropolitana de Joachin
Mena Associates in Grisel Mancia
Mena Associates in San Salvador (OPAMSS) Fomilenio II
association with Superintendencia del
association with
Amereller Jennifer Rodriguez De Arteaga Sistema Financiero Otto Rodríguez Salazar
Amereller Mayora & Mayora Lawyer
Sherif Saad Hector Mancia
Darah Zakaria
Sherif Saad Law Offices Edelmira de Molina EY Kelly Beatriz Romero
Sharkawy & Sarhan Unidad Normativa Nassar Abogados
Sherif Safwat Law Firm Cecilia Martinez
de Adquisiciones y
Safwat and Partners Gemma Logistics SA de CV Piero Rusconi
Sara Zein Contrataciones de
Legal Consultants la Administración
Central Law
Platinum Law Firm Juliana Martinez
Ahmed Salaheldin Ali Pública UNAC Etica Lex Jaime Salinas
Andersen Tax & EL SALVADOR Hendry Diaz García & Bodán
Sofia Martínez
Legal Egypt Mayora & Mayora
Luis Hector Perez Aguirre Arias Oscar Samour
Youssry Saleh CompLex Law Studio Porfirio Díaz Fuentes Consortium Centro
Luis Rodrigo Medina
Youssry Saleh & Partners DLM, Abogados, América Abogados
Marco Andres Aleman Hernandez
Ahmed Salem IADB Notarios & Consultores MH Legal Abogados Ernesto Sánchez
Misr Spinning and Rutilio Antonio Diaz Martinez Arias
Jose Ismael Aleman Navas Luis Alonso Medina Lopez
Weaving Company Diaz Martinez Bufete
Alemán & Soto, Abogados MH Legal Abogados Sonia Ivett Sanchez Cuellar
Zeinab Samir
David Ernesto Claros Flores Centro Nacional
Fabio Aragon Astrud María Meléndez de
Al Kamel Law Office García & Bodán de Registros
AES El Salvador Chávez
Karim Sarhan
Jose Eliseo Escamilla
Asociación Protectora Jocelyn Santana
Sharkawy & Sarhan Javier Aragon de Créditos de El Nassar Abogados
PwC Reparaciones Escamilla
Law Firm Salvador (PROCREDITO)
Jose Mauricio Sermeño
Roberto Arguello Enrique Escobar
Muhammad Omar Sarwy Oscar Melgar Centro Nacional
Asociación Salvadoreña Lexincorp
Omarles Law Firm Equifax El Salvador de Registros
de Ingenieros y Guillermo Escobar
Mohamed Serry Arquitectos Antonio R. Méndez-Llort Jorge Ernesto Serrano
Lexincorp
Serry Law Office Romero Pineda & Serrano Jaime Consultores
Fernando Argumedo Diego Fernández Asociados, member
Doaa M. Shabaan Central Law Manuel Telles Suvillaga
BDO El Salvador of Lex Mundi
International Center for Mayora & Mayora
Law, Intellectual Property Francisco Armando Arias Héctor Figueroa Rafael Mendoza
Rivera Oscar Torres
and Arbitration (ICLIPA) BDO El Salvador Espino Nieto & Asociados,
Arias member of Ius Laboris
García & Bodán
Omar Shadi Carlos Gaitán
Julio Salvador Artiga Gil Aleyda Menendez José Adolfo Torres Lemus
Karim Adel Law Office EY
Diaz Martinez Bufete Alemán & Soto, Abogados Latin Alliance
Wael Shaker Carlos Galdámez
Gabriela Avendaño Avelar Paula Soledad Menjívar de Rolando Flores Trejo
Island Agencies EY
and Services Latin Alliance Reyes ITP Intertransport
Roberta Gallardo de Cromeyer
Aimee Batres Diseño, Transporte e Ana Maria Umana de Jovel
Mohammad Shamroukh Arias Infraestructura SA de CV
Ministry of Justice Etica Lex Centro Nacional
Emma Galvez Raúl Alberto García Mirón de Registros
Omar Sherif Daniel Bernardez Barreiro Gemma Logistics SA de CV
AES El Salvador Bufete García Mirón & Cía Mauricio Antonio Urrutia
Sherif Saad Law Offices
Jacqueline Galvez Ricardo Molina Superintendencia del
Sharif Shihata Abraham Bichara Gemma Logistics SA de CV Sistema Financiero
AES El Salvador NOVITAS
Shalakany Law Office,
Miguel Angel Gómez Fernando Montano Jose Mario Valdivieso Berdugo
member of Lex Mundi Angela Bigueur Ecotech Energy Arias Bufete Valdivieso
Zeinab Shohdy Etica Lex
Gerardo Guidos Francisco Miguel Murillo Pedro Vargas
Nour & Partners in Julio Vides Borgwardt
association with Al
Alemán & Soto, Abogados Marroquín Agencia Guzman & CIA
Borgwardt Law Firm
Tamimi & Company Guillermo Guidos Central Law Julio César Vargas Solano
Alexander Cader Etica Lex García & Bodán
Sylvia Sidrak PwC Luis Alonso Navarrete Soto
Andersen Tax & Antonio Guirola Moze Despacho de Luis Vega
Legal Egypt Miguel Campos Lexincorp Abogados LANS BLP Abogados
AES El Salvador
Frédéric Soliman Erwin Alexander Haas José Rigoroberto Orantes Mercedes Patricia Lazo de
Soliman, Hashish Felix Canizales Quinteros BDO El Salvador Parras
and Partners Arias MH Legal Abogados Avance Ingenieros
Claudia Orellana
Avance Ingenieros
Carlos René Vides Bolaños Ülleke Eerik Piret Saartee James Manyatsi Dagnachew Tesfaye Abetew
Diseño, Transporte e Estonian Land Board Centre of Registers & Centre for Financial Dagnachew Tesfaye
Infraestructura SA de CV Information Systems Inclusion and Mahlet Mesganaw
Carri Ginter
Law Office
Lorena Villacorta Advokaadibüroo Katrin Sarap Gabsile Maseko
Mayora & Mayora Sorainen AS NJORD Law Firm Robinson Bertram Yonas Girma Adimassu
Berta, Yonas and
Elizabeth Villalobos Andres Juss Häli Sokk Mangaliso Maseko
Associates Law Office
TNC Estonian Land Board Advokaadibüroo Sesuka Consulting
Sorainen AS Yoseph Aemero
Karla Elizabeth Zelaya Erica Kaldre Martin Masilela
Yoseph Aemero Law Office
Rodríguez Hough, Hutt & Ene Soop Swaziland Investment
Superintendencia del Partners OÜ Narlex Law Firm Promotion Authority Wegderes Agonafir
Sistema Financiero Wegderes Nigusie Chartered
Indrek Kangur Mario Sõrm Thabiso Masina
Certified Accountant &
TGS Baltic Department of Deeds Registry Certified Audit Firm
EQUATORIAL GUINEA Public Procurement
Sandra-Kristin Kärner Sabelo Masuku
IMAGESA and State Aid Girma Alemu Mengesha
Ellex Raidla Howe Masuku Assefa & Associates
Elisabeth Ajamen Advokaadibüroo OÜ Lisette Suik Nsibande Attorneys
BEAC Siège Advokaadibüroo Assefa Ali Beshir
Katre Kasepold Wandile Masuku
Sorainen AS Assefa & Associates
Maria Araújo Estonian Logistics and Financial Service
VdA - Vieira de Freight Forwarding Nele Suurmets Regulatory Authority Ashenafi Tarekegn Asfaw
Almeida & Associados Association Advokaadibüroo
David Mfanimpela Awoke Asfaw
Sorainen AS
N.J. Ayuk Edward Kost Centre for Financial Awoke Asfaw Authorized
Centurion Law Group Hough, Hutt & Maris Tamp Inclusion Accounting
Partners OÜ PwC Estonia
Francisco Campos Braz Steve Mitchell Sisay Asres
Miranda & Associados Villu Kõve Tauno Tark MMA FLK Trading PLC
Estonian Supreme Court Law Office Tark
Sinforiano Ngomi Elomba Nozipho Msibi Yodit Assefa
PricewaterhouseCoopers Tanja Kriisa Veikko Toomere Federation of Swaziland The Motor &
Tax & Legal SA PwC Estonia NJORD Law Firm Employers and Chamber Engineering Company
of Commerce
Anselmo Santiago Eworo Paul Künnap Karolina Ullman Abenet Bekele
Milam Advokaadibüroo NJORD Law Firm Wandile Mtshali Ethiopia Commodity
Centurion Law Group Sorainen AS Eswatini Mobile Exchange
Silvia Urgas
Darich Eyeni Kakinde Arvo Kuusik TGS Baltic Nsizwa Mutasa Nebiyu Beyene
BEAC Siège Hough, Hutt & Semere Wolde Bonger
Kai Vainola Machawe Ndlovu
Partners OÜ
Paulin Kamsu Advokaadibüroo Ubombo Sugar Limited National Bank of Ethiopia
El Frio Maret Kuuskla Sorainen AS Hailu Burayu
Leonard Ndzimandze
Creditinfo Eesti AS
Soraia Lacerda Ingmar Vali Lawyer
Banele Ngcamphalala
Miranda & Associados Kristina Laarmaa Centre of Registers &
Judiciary of Eswatini Wossenyleh Damene
KPMG Information Systems
Maria Isabel Mangue Mesfin Tafesse and
Senelisiwe Ngqotheni
Asangono Jaanus Leemets Hannes Vallikivi Associates Law Office
Swaziland Investment
Centurion Law Group Creditinfo Eesti AS Derling
Promotion Authority Dawit Daniel
Jose Mbara Vladislav Leiri Paul Varul HD Ethiopian Coffee
Gigi Reid
PricewaterhouseCoopers Advokaadibüroo TGS Baltic Trading PLC
Gigi A. Reid Attorneys
Tax & Legal SA Sorainen AS Girma Debru Debebe
Peeter Viirsalu
José Rodrigues
Pablo Obama Mitogo Akele Hannes Lentsius TGS Baltic Ethiopian Electrical
Rodrigues & Associates Utility
Centurion Law Group PwC Estonia
Kaija Vill
Bongani Simelane
Honorio Ndong Obama Oliver Liiv Elektrilevi OÜ Nebiyu Desta
Municipal Council
Attorney-at-Law Elektrilevi OÜ Beliyu Estifanos
of Mbabane
Berit Loog ESWATINI Bisrat & Beliyu Law Office
Cirilo-Engono Ntutumu Sipho Simelane
Nchama Ministry of Justice Nelisiwe Bulunga Simon Eyob
Financial Service
Ley & Orden Karin Madisson Regulatory Authority Tensae International
Albert Chibi
Nanda Nzambi Advokaadibüroo Swaziland Investment Roger Stewart Solomon Gebeyehu
PricewaterhouseCoopers Sorainen AS Promotion Authority Addis Ababa City
Tax & Legal SA Hanalora Strydom
Annika Mägipõld Khanyisile Dlamini Infrastructure
Swaziland Investment Coordination &
Edna Oliveira Estonian Tax and Swaziland Investment Promotion Authority
Miranda & Associados Customs Board Promotion Authority Construction Permit &
Futhi Thwala Control Authority
Laurent Pommera Ants Mailend Mbongwa Dlamini Howe Masuku Gebreala Gebri
PricewaterhouseCoopers Advokaadibüroo Gigi A. Reid Attorneys Nsibande Attorneys
Tax & Legal SA Sorainen AS Mesfin Tafesse and
Siphesihle Dlamini Jabu M. Vilakati Associates Law Office
Kaps Meelis Rodrigues & Associates Sharp Freight
ERITREA Elektrilevi OÜ Yibeltal Geremew
Manuel Fontes SWD Pty. Ltd. Assefa Tadese Authorized
Senai Andemariam Ege Metsandi Financial Service Accounting Firm
Joseph Waring
Berhane Gila-Michael & Creditinfo Eesti AS Regulatory Authority Waring Attorneys
Associates Berhane Ghebray
Arne Ots Lucky Howe Berhane Ghebray &
Mandla Zulu
Berhane Gila Michael Ellex Raidla Howe Masuku Interfreight Pty. Ltd. Associates
Berhane Gila-Michael & Advokaadibüroo OÜ Nsibande Attorneys
Associates Patricia Zwane Ruth Gizachew
Raino Paron Mbuso Kingsley Tershome Gabre-Mariam
TransUnion ITC
Ellex Raidla Lang Mitchell Associates Swaziland Pty. Ltd. Bokan Metasebia
ESTONIA Advokaadibüroo OÜ
Andrew Linsey Selamawit Haddish
Advokaadibüroo NOVE OÜ Kaitti Persidski ETHIOPIA
PwC Eswatini Land Holding Registration
Mari Agarmaa Estonian Chamber and Information Agency
of Notaries Bongani Magagula Mizan Consultancy &
Advokaadibüroo Accountancy Service
Eswatini Water & Wasyhuen Hailemariam
Sorainen AS Liisa-Maria Puur Agricultural Development Target Business Belay Ketema Law Office
Oliver Ämarik Advokaadibüroo Enterprise (ESWADE)
Sorainen AS Consultant Getu Jemaneh
Advokaadibüroo
Oswald Magwenzi Fasika Abera Bahiru HST Consulting
Sorainen AS Tõnu Roosve
Msebe Malinga First Instance Pvt. Ltd. Co.
Aet Bergmann Elektrilevi OÜ
Ministry of Commerce Federal Court Gebremichael Kahsay
BNT Attorneys-at-Law Einar Rosin Industry and Trade Continental FF
Advokaadibüroo OÜ KPMG
Abraham Rega Kassa Gizeshwork Tessema Peter Ian Knight Lalli Knuutila Sanna Väänänen
Mesfin Tafesse and Gize PLC Cromptons Solicitors Finnish Patent and PwC Finland
Associates Law Office Registration Office
Wossenyeleh Tigu Madhulesh Lakhan Kristina van Nues
Ato Kassim Fite Mesfin Tafesse and Hannu Koivurinta Roschier Attorneys Ltd.
Tamiana Low
Gemshu Beyene Associates Law Office Ministry of Finance
Munro Leys Tuuli Vapaavuori-Vartiainen
Construction PLC
Getahun Worku Lisa Koskela Eversheds Attorneys Ltd.
Hemendra Nagin
Keneni Kelbessa Lawyer Dittmar & Indrenius
Sherani & Co. Vivian Villa
Mesfin Tafesse and
Associates Law Office
Liku Worku Haile Kauko Koskinen Eversheds Attorneys Ltd.
Jon Orton
FIABCI
Belay Ketema
Timnit Yehedeego Orton Architects Jenni Vinnar
Addis Ababa City Jaakko Kuusimäki Roschier Attorneys Ltd.
Belay Ketema Law Office Dakesh Patel
Infrastructure Avance Attorneys Ltd.
Tamrat Kidanemariam Coordination & Fiji Energy Limited Marko Vuori
Domenico Construction Permit & Iina Lahtinen Krogerus Attorneys Ltd.
Husmukh Patel
Tamrat Kidanemariam Control Authority Bird & Bird Attorneys Ltd.
Fiji Energy Limited Jussi Vuorinen
Domenico Law Office Kaisa Lamppu Helen Sähköverkko Oy
Mekidem Yehiyes Akhilesh Niranjan Prasad
Getnet Yawkal Mebratu Mesfin Tafesse and PwC Finland
Pacific Community Anu Waaralinna
Getnet Yawkal Law Office Associates Law Office Leena Lindberg Roschier Attorneys Ltd.
Mele Rakai
Tewodros Meheret Sintayehu Zeleke Krogerus Attorneys Ltd.
Sherani & Co. Gunnar Westerlund
GeTS Law Office Federal High Court Patrik Lindfors Roschier Attorneys Ltd.
Janet Raman
Alem Mengsteab Lindfors & Co.,
Munro Leys
Ethiopian General FIJI Attorneys-at-Law Ltd. FRANCE
Installation Supply Abdul Shaveer
High Court Laura Mäki Allez & Associés
Modern Electric Pvt. Ltd.
Gezu Ayele Mengstu PTCServices Oy
Ministry of Justice Kevin Skiba Eau de Paris
Addis International Bank Natalia Malgina
Office of the Howards Lawyers GTE
Dula Merera Sotheby’s International
Attorney-General Narotam Solanki Realty Claire Adenis-Lamarre
Mahlet Mesganaw Getu Reserve Bank of Fiji PwC Fiji Miller Rosenfalck LLP
Anna Metso
Dagnachew Tesfaye
and Mahlet Mesganaw Suva City Council Ashneel Sudhakar Krogerus Attorneys Ltd. Anne-Valérie Attias-Assouline
Law Office Ministry of Lands & Kimmo Mettälä PwC Société d’Avocats
Shaheen Ali Mineral Resources
Mekdes Mezgebu Ministry of Industry, Krogerus Attorneys Ltd. Hervé Beloeuvre
Mesfin Tafesse and Trade and Tourism Raijeli Taga Fiduciaire Beloeuvre
Linda Miettinen
Associates Law Office Ministry of Lands & et Associés
Eddielin Almonte Eversheds Attorneys Ltd.
Mineral Resources
Nuredin Mohammed PwC Fiji Lasse Nordström Marie-Yvonne Benjamin
Ministry of Trade Jay Udit Genesis Avocats
Shayal Avneeta Avance Attorneys Ltd.
Howards Lawyers
Yonas Mulatu Companies Registrar Laura Nurmela Florence Bequet-Abdou
Mesfin Tafesse and Glenis Yee PwC Société d’Avocats
Ram Bajekal Borenius Attorneys Ltd.
Associates Law Office Munro Leys
FMF Foods Limited Emma Nyyssölä Orion Berg
Tibebe Robi Nicholas Barnes FINLAND White & Case LLP White & Case LLP
Tibebe Mengistu & Co. Munro Leys France Beury
Timo Aarnio Kasper Paasikallio
Mekdes Shiferaw Josefa Caniogo White & Case LLP Fédération Française
National Land
Green International Ministry of Lands & de Logisticiens et
Survey of Finland Robert Peldán
Logistic Services Mineral Resources Customs Brokers
Manne Airaksinen Borenius Attorneys Ltd.
Wondwossen Sintayehu Jone Cavubati Nicolas Bignon
Roschier Attorneys Ltd. Sara Pietila
Belay Ketema Law Office Fiji Export Council Institut National de la
Timo Airisto Eversheds Attorneys Ltd. Statistique et des Etudes
Abebe Solomon Mahendra Chand White & Case LLP economiques (INSEE)
First Instance Henrik Räihä
Munro Leys Finnish Patent and
Federal Court Anni Alitalo Pierre Binon
Suresh Chandra Roschier Attorneys Ltd. Registration Office Banque de France
Saron Solomon MC Lawyers
Delnessahou Tadesse - Mikko Alkio Mikko Rajala Kevin Boyero
Counselor and William Wylie Clarke Avance Attorneys Ltd. Bird & Bird Attorneys Ltd. Ashurst LLP
Attorney-at-Law Howards Lawyers Vuokko Rajamäki
Simo Autio Nicolas Bréham
Assefa Tadese Sefanaia Cola Krogerus Attorneys Ltd. Roschier Attorneys Ltd. RTE International
Assefa Tadese Authorized National Fire Authority Krista Rekola
Petri Avikainen Isabelle-Victoria Carbuccia
Accounting Firm Visvanath Das White & Case LLP IVCH Law
White & Case LLP
Delnessahou Tadesse Fiji Revenue and Anna-Kaisa Remes
Customs Service Kirsi-Maria Halonen Aurélie Cassagnes
Delnessahou Tadesse - Castrén & Snellman Mayer Brown
Counselor and Chris de Villiers Johanna Haltia-Tapio Attorneys Ltd. International LLP
Attorney-at-Law The China Navigation Hannes Snellman
Attorneys Ltd. Ingrid Remmelgas Frédéric Cauvin
Mastewal Mekonnen Tadesse Company Limited Roschier Attorneys Ltd. PwC Société d’Avocats
Private Accountant Hasthika Dela Seppo Havia
Dittmar & Indrenius Jasse Ritakallio Jean-Pierre Clavel
Wondimu Tadesse Fiji Ports Terminal Limited Lindfors & Co., SCP Jean-Pierre Clavel
Private Accountant Seforan Fatiaki Harri Hirvonen Attorneys-at-Law Ltd.
Sherani & Co. PwC Finland Pierre Alain Croset
Mesfin Tafesse Petri Seppälä Politecnico di Milano
Mesfin Tafesse and Anthony Frazier Jussi Hulkkonen PwC Finland (Department of
Associates Law Office Finnish National Architecture and
Feizal Haniff Board of Customs Noora Stenholm
Daniel Tariku Haniff Tuitoga Roschier Attorneys Ltd. Urban Studies)
Tershome Gabre-Mariam Lauri Jääskeläinen Jacques Dabreteau
Bokan Metasebia Nesbitt Hazelman Ministry of the Jyrki Tähtinen
Fiji Commerce and Borenius Attorneys Ltd. Ashurst LLP
Environment
Elshady Teferi Employer Federation Ethan Dahan
Belay Ketema Law Office Pekka Jaatinen Petri Taivalkoski
Dilip Jamnadas Roschier Attorneys Ltd. A.5 Conseil
Castrén & Snellman
Bisrat Teklu Jamnadas and Associates Hortense de Roux
Attorneys Ltd. Pilvi Takala
Bisrat & Beliyu Law Office Ashurst LLP
Jerome Kado Juuso Jokela PTCServices Oy
Seyoum Yohannes Tesfay PwC Fiji Jean-Paul Decorps
Suomen Asiakastieto Oy Tuomo Tanttu
GeTS Law Office Etude Maître Jean-
Mohammed Afzal Khan Timo Kivistö PwC Finland
Yalew Teshome Khan & Co. Barristers & Paul Decorps
Timo Kivisto Consulting Oy
Yalew Teshome Law Office Solicitors
Guillaume Delord Corinne Millot-Dumazert François Vergne Venceslas Mba Malick Bah
Mayer Brown Banque de France Gide Loyrette Nouel, ARCHi Pro International National Environment
International LLP member of Lex Mundi Agency
Nathalie Morel Nadia Mbeng
Djaffer Doulache Mayer Brown Lisa Vivent ARCHi Pro International Salifu Bah
Cabinet RCA International LLP Ashurst LLP Public Utilities
Louis Pascal Mbighi
Regulatory Authority
Segolene Dufetel Rafik Nedjar Ronène Zana Ministère de l’Economie,
Mayer Brown Lanouar Partners PwC Société d’Avocats du Commerce, de Janko Bass
International LLP l’Industrie et du Tourisme DT Associates, Independent
Michel Nisse Stephane Zecevic
Correspondence Firm
Jean-Marc Dufour PwC Société d’Avocats Les Notaires du Marc Mbongo
of Deloitte Touche
France eCommerce Quai Voltaire Commission Nationale Tohmatsu Limited
Catherine Ottaway
International des TIPPEE
Hoche Société d’Avocats Aurélien Zilberman
Abdul Aziz Bensouda
Odile Dupeyré Ashurst LLP Jean-Joel Mebaley
Amie Bensouda & Co.
Hugo Pascal
Solveig Avocats Destiny Executives
Gide Loyrette Nouel, Claire Zuliani
Architects - Agence Abubakar Bensouda
Philippe Durand member of Lex Mundi Transparence Service du Bord de Mer Blue Ocean Properties
PwC Société d’Avocats
Sabine Paul
GABON Davy Mendoume Lamin B.S. Camara
Thomas Ehrecke Miller Rosenfalck LLP Ministère de l’Economie, Dandimayo Law Chambers
Ashurst LLP Conservation de la du Commerce, de
Margot Perben
Proprieté Foncière et Abdallah Ceesay
Benoit Fauvelet Institut National de la l’Industrie et du Tourisme
des Hypothèques Silverline - Clearing &
Banque de France Statistique et des Etudes Francis Mikoungui Koumba Forwarding
economiques (INSEE) Mairie de Libreville
Elisabeth Fernandez-Begault Société MIK Service +
Kebba Ceesay
Seban & Associes Occitanie Thomas Philippe Elisabeth Ajamen Olivier Minko M’Obame Ministry of Land,
Mayer Brown BEAC Siège AIC Tax & Legal Regional Government &
Ivan Féron
International LLP Religious Affairs
PwC Société d’Avocats Ines Allogo Yannick Mokanda
Marie-Hélène Pinard-Fabro Direction Général
Pierre-Nicolas Ferrand Ministère de l’Economie, Seedy K. Ceesay
PwC Société d’Avocats des Impôts Gabon du Commerce, de Gambia Ports Authority
Shearman & Sterling LLP
Vanessa Raindre Annie Ampouwet Periny l’Industrie et du Tourisme
Nataline Fleury Alhagie Conteh
Transparence Service Jean Hilaire Moussavou Dabani Electrical
Ashurst LLP Loïc Apanga
Louis Rainguenet Agence nationale des Fumu Technologie Enterprise
Olivier Fraissinet
Ashurst LLP Grands Travaux et Juris Moutsinga Lamin L. Darboe
Établissement Francais
du Sang (EFS) Aurélie Rebibo des Infrastructures AIC Tax & Legal Basangsang Chambers
Alerion Law Firm Albert Bikalou Octave Nang Zeng Marieme Diop
Lionel Galliez
Conseil Supérieur du Anne Reffay Etude Bikalou Lexvigilis Conseil Taf Construction
Notariat (Paris) Ashurst LLP Barthélemy Biyogo Bi Ondo Gambia Ltd.
Matondo Nda Ngye
Nassim Ghalimi Emmanuelle Ries ARCHi Pro International ARCHi Pro International Modou Drameh
Veil Jourde Miller Rosenfalck LLP Jean-Pierre Bozec Temple Legal Practitioners
Regis Armand Ndong
Régine Goury Jean-Francois Riffard Project Lawyers ARCHi Pro International Fisayo D. Eluyera
Mayer Brown Université Clermont Teya Catherine Taf Construction
Clotaire N’dong
International LLP Auvergne, Ecole du Droit Gsez Olam Gambia Ltd.
Ministère de l’Economie,
François Grenier Nicolas Rontchevsky Regine D’Almeida Mensah du Commerce, de Almami Fanding Taal
Avocat et Professeur OHADA Legis l’Industrie et du Tourisme
Kevin Grossmann Dzidzedze Fiadjoe
Agrégé des Facultés Thierry Ngomo PwC
Cabinet Grossmann Bernard Duret
de Droit
AGS Gabon (AGS ARCHi Pro International
Karl Hepp de Sevelinges Jabou Gaye
Pierre-Yves Rossignol Déménagement
Jeantet AARPI Bastide Ngonga National Roads Authority
SCP Granrut Avocats International) Agence de Régulation
Diane Houriez Yassin Gillen
Guillaume Rougier-Brierre Koffi Mawunyo Equagoo des Marchés Publics
White & Case LLP National Roads Authority
Gide Loyrette Nouel, Etude Bikalou Lubin Ntoutoume
Marc Jobert member of Lex Mundi Sarane Hydara
Gilbert Erangah Cabinet SCP Ntoutoume
Jobert & Associés Mahfous Engineering
Philippe Roussel Galle Etude d’Avocats et Mezher
Consultants
Eva Kopelman Université Paris Camille Ondo Obame
Gide Loyrette Nouel, Descartes Joseph Lapensée Essingone Momodou Jallow
Direction Général ARCHi Pro International
member of Lex Mundi Amie Bensouda & Co.
Mariam Sadqi des Impôts Gabon Marie-Jose Ongo Mendou
Olivier Laffitte Shearman & Sterling LLP Yankuba Jallow
Darich Eyeni Kakinde Business Consulting
FMA Avocats Maersk Gambia
Laurent Salomon BEAC Siège Rodrigue Ovounza
Paul Lafuste Atelier Salomon Manlafie Jarju
Augustin Fang Conservation
Veil Jourde Architectes Banjul Magistrate Court
Cabinet Augustin Fang Foncière Gabon
Gérald Lagier Abibatou Samb Lamin S. Jatta
John W. Ffooks Greg Poncy
Alerion Law Firm Etude Samb-Diouck Accord Associates
John W. Ffooks & Co. AIC Tax & Legal
Stephanie Langlois Isaure Sander Mariama Jobarteh
Yves Fumanal Christophe Adrien Relongoué
Ashurst LLP Ministry of Land,
Mohamed Lanouar Cabinet Yves Fumanal PricewaterhouseCoopers
Regional Government &
Lanouar Partners Pierre-Nicolas Sanzey Tax & Legal SA
Anne Gey Bekale Religious Affairs
Stephenson Harwood Laetitia Yuinang
Daniel Arthur Laprès Etude Maître Gey Bekale Alasan Jobe
Avocat à la Cour Pierrette Schuhl Olam International
Alain Herth Companies Registry
d’Appel de Paris Institut National de la Jean Marc Zogho Mbele
Statistique et des Etudes Agence de Régulation du Kebba Jobe
Olivier Le Bars Secteur de l’Eau Potable ARCHi Pro International
economiques (INSEE) Dabani Electrical
White & Case LLP et de l’Energie Électrique Enterprise
Lionel Spizzichino GAMBIA, THE
Annie Le Berre Martinien Kouna Khadim Joof
Willkie Farr &
PwC Société d’Avocats Gallagher LLP AIC Tax & Legal Aki J. Allen Amie Bensouda & Co.
Patricia Maestro Gambia Electrical Co. Ltd.
Pierre Tarrade Christian Leyicka Sulayman M. Joof
Mairie de Paris SCP Chardon Tarrade Agence de Régulation du Victoria Jamina Andrews S.M. Joof Agency
Mehdy Mahfoud et associés Secteur de l’Eau Potable Farage Andrews
et de l’Energie Électrique Law Practice Basiru Kareem
RTE International Frederic Varin DT Associates, Independent
Wladimir Mangel Frédéric Varin Athanase Ndoye Loury Musa Badjie Correspondence Firm
Mayer Brown et Claudia Varin Syndic Judiciaire Ministry of Land, of Deloitte Touche
International LLP Notaires Associés Regional Government & Tohmatsu Limited
Khaled Makarem Anguilet
Religious Affairs
ARCHi Pro International
Lamin Keita Edrisa Sissoho Tamar Gordeladze Tamta Otiashvili Thomas Büssow
Msita Enterprise Mansajang Chambers State Procurement Ministry of Economy and PwC Germany
Agency of Georgia Sustainable Development
Abdoullah Konateh Ousainou Sosseh Christiane Conrads
Mahfous Engineering Taf Construction Dimitri Gulisashvili George Paresishvili PricewaterhouseCoopers
Consultants Gambia Ltd. State Procurement Georgian Central Legal Aktiengesellschaft
Agency of Georgia Securities Depository Recht
George Kwatia Salieu Taal
sanwaltsgesellschaft
PwC Temple Legal Practitioners Nana Gurgenidze Levan Razmadze
Legal Partners State Procurement Helge Dammann
Modou Lamin A S Jammeh Kimbeng T. Tah
Associated (LPA) LLC Agency of Georgia PricewaterhouseCoopers
Ministry of Land, Attorney General’s Legal Aktiengesellschaft
Regional Government & Chambers & Ministry of Vano Imnaishvili Tsisnami Sabadze
Recht
Religious Affairs Justice of The Gambia McGill Ministry of Economy and sanwaltsgesellschaft
Sustainable Development
Patricia Leers Abdoulie Tambedou Nato Jgharkava
Sercan Özer Demiral
A-Law International Gambia Public PwC Georgia Nathia Sakhokia
Kirkland & Ellis LLP
Law Firm Procurement Authority National Bureau
Giorgi Jolia
of Enforcement Duc Anh Do
Edrisa M. Sissoho BGI Legal Arvigor Trading &
Mansajang Solicitors GEORGIA Nino Samkharauli
George Jugeli Co. GmbH
Tegeta Motors Georgian Stock Exchange
Naffi Macdouall Investors Council Johann-Friedrich Fleisch
Gambia Ports Authority David Abuladze Manzoor Shah
Kanzlei Fleisch
Grigol Kakauridze
Union of Architects Globalink Logistics Group
Tijan Manneh Ministry of Economy and Volker Germann
National Water and of Georgia Sustainable Development Nikoloz Shekiladze
Ashurts LLP
Electricity Company Ltd. Solomon Bagashvili BSH
David Kakhiani
Nodia, Urumashvili & Thomas Gierath
Yahya Manneh Montage Georgia Irina Sigua
Reed Smith LLP
Gambia Revenue Partners Georgia Revenue Service
Mari Khardziani
Authority (GRA) Nino Bakhia Markus J. Goetzmann
National Agency of Tea Sonishvili
LLR Rechtsanwälte
Abdoulie Mbye Charles National Agency of Public Registry Ministry of Economy and
General Engineering Public Registry Sustainable Development Jane Grinblat
Ani Khojelani
Electrical Lasha Beraia Reed Smith LLP
BGI Legal Giorgi Tavartkiladze
Mariatou J. Newlands Rustavi Metallurgical Deloitte Nils Grunicke
Plant Sergi Kobakhidze
Amie Bensouda & Co. DLA Piper UK LLP
PwC Georgia Aleksandre Tevdoradze
Ya Bajen Niie Nata Beraia Road Department Andrea Gruss
Alliance Group Holding Nino Kotishadze
Taf Construction of Georgia Merget + Partner
Gambia Ltd. Legal Partners
Tatia Berekashvili Associated (LPA) LLC Tamara Tevdoradze Marc Alexander Häger
Anna Njie Ministry of Economy and BGI Legal Oppenhoff & Partner
Sustainable Development Aieti Kukava
Amie Bensouda & Co.
Alliance Group Holding Maka Todua Robin Halbow
Mustapha Njie Nino Berianidze Nodia, Urumashvili & PwC Germany
Ministry of Economy and Teona Kupreishvili
Taf Construction Partners
Gambia Ltd. Sustainable Development Universal Legal Sebastian Harder
Service Group LLC Teona Todua PricewaterhouseCoopers
Papa Yusupha Njie Revaz Beridze Alliance Group Holding Legal Aktiengesellschaft
McGill Nino Kvinikadze
Unique Group Recht sanwaltsgesellschaft
Nodia, Urumashvili & Lika Topuria
Halifa Nyang Sophiko Berishvili Partners BGI Legal Tina Hoffmann
Bolloré Transport & JSC TBC Bank Mayer Brown LLP
Ella Lekishvili Vakhtang Tsintsadze
Logistics Sandro Bibilashvili F-Chain Ministry of Economy and Götz-Sebastian Hök
Dake Odzangbateh BGI Legal Sustainable Development Dr. Hök Stieglmeier &
Irakli Lekishvili
PwC Temur Bolotashvili Kollegen
Toyota Caucasus LLC Tamar Tvildiani
Clement Okey Ketevan Buadze Toyota Caucasus LLC Elke Holthausen-Dux
Tea Loladze
PwC BSH Mock Partnerschaft von
Ministry of Economy and Kote Ukleba
Rechtsanwälten mbB
Khimji V. Pindoria Lado Chabashvili Sustainable Development Electrical Service Group
Swami India PwC Georgia Ralph Hummel
Mirab-Dmitry Lomadze Samson Uridia
International Ltd. Avocado Rechtsanwälte
Ana Chania Georgia Revenue Service
Amiran Makaradze
Augustus Prom Jr. State Procurement Markus Jakoby
Begiashvili & Co. Ana Utsunashvili
Augustus Prom Audit Agency of Georgia Jakoby Rechtsanwälte
Limited Law Offices National Bureau
Tax Advisroy
George Chukhua of Enforcement Johann Klein
Jaba Mamulashvili
Aji Penda B. Sankareh State Procurement Beeh & Happich GmbH -
Begiashvili & Co. Zviad Vashakidze
DT Associates, Agency of Georgia member of Russell
Limited Law Offices Telasi
Independent Bedford International
Correspondence Firm Ekaterine Danelia Tamar Matiashvili
Nodia, Urumashvili & GERMANY Alexander Kollmorgen
of Deloitte Touche PwC Georgia
Tohmatsu Limited Partners K&L Gates LLP
Elene Mebonia Vattenfall Deutschland
Kakha Demetrashvili Jörg Kraffel
Bakary Sanneh Legal Partners Tobias Bauerfeind
Department of Physical State Procurement White & Case LLP
Associated (LPA) LLC Ashurst LLP
Planning and Housing Agency of Georgia Iris Kruse
Giorgi Mikautadze Francis Bellen
Saffie Secka Rusudan Dochviri Reed Smith LLP
Tbilisi City Court Reed Smith LLP
Central Bank of Telasi Ernst-Otto Kuchenbrandt
the Gambia
Tamar Morchiladze Henning Berger
Teymuraz Gamrekelashvili Deutsche Bundesbank
BGI Legal White & Case LLP
Awa Senghore Telasi Baerbel Kuhlmann
Bajam Enterprise Limited Sophie Natroshvili Philipp Johannes Bergmann
Niko Gigolashvili EY
BGI Legal Reed Smith LLP
Marie Senghore National Center for Andreas Lange
Bajam Enterprise Limited Teacher Professional Lasha Nodia Jennifer Bierly Mayer Brown LLP
Development Nodia, Urumashvili & GSK Stockmann
Momodou Senghore Partners Johannes Lappe
National Roads Authority Lasha Gogiberidze Janis Block Kirkland & Ellis LLP
BGI Legal Tamta Nutsubidze CMS Hasche Sigle
Yassin Senghore Begiashvili & Co. Peter Limmer
Senghore Law Practice Lali Gogoberidze Limited Law Offices Kai Bodenstedt Notare Dr. Limmer &
Reformatics DLA Piper UK LLP Dr. Friederich
Famara Singhateh David Okroshidze
A-Law International Alexander Gomiashvili International Notary Peter Braun René Lochmann
Law Firm JSC Credit Info Georgia of Georgia Dentons Reed Smith LLP
Detmar Loff Tobias Taetzner Melisa Amarteifio Joseph Kuruk Elli Ampatzi
Ashurst LLP PwC Germany Sam Okudzeto & Ghana Public C. Papacostopoulos &
Associates Procurement Authority Associates
Sacha Lürken Theresa Viegener
Kirkland & Ellis LLP Avocado Rechtsanwälte Ishmael Amuzu-Quaidoo Mary Kwarteng Sophia Ampoulidou
PwC Ghana PwC Ghana Drakopoulos Law Firm
Nora Matthaei Urte von Raczeck
Avocado Rechtsanwälte SCHUFA Holding AG Kennedy Paschal Anaba George Kwatia Artemis Anagnostopoulou
Lawfields Consulting PwC Ghana Zepos & Yannopoulos Law
Werner Meier Christopher Wagner
Firm, member of Lex Mundi
Simmons & Simmons LLP PricewaterhouseCoopers Wilfred Kwabena Yaw Kyere
Legal Aktiengesellschaft Anim-Odame AB Lexmall & Associates Evangelos Angelopoulos
Sabine Michaelsen
Recht sanwaltsgesellschaft National Development E. Angelopoulos
SCHUFA Holding AG Planning Commission
Prince Lamptey
Law Office
Carla Anna Barbara Weinhardt Ghana Public
Jonas Moghib
White & Case LLP Patrick Ansah Procurement Authority Vasileios Arvanitis
PricewaterhouseCoopers Consultant Drakopoulos Law Firm
Legal Aktiengesellschaft Marco Wilhelm Eric Nii Yarboi Mensah
Recht Mayer Brown LLP Cynthia Apeadu Sam Okudzeto & Eve Athanasekou
sanwaltsgesellschaft JLD & MB Legal Associates Hellenic Notary
Norbert Wimmer
Consultancy Association
Rositsa Nacheva White & Case LLP Gaspar Lyle Nii-Aponsah
Kirkland & Ellis LLP Eric Victor Appiah Lex Premier Associates Amalia Balla
Arndt Winkelmann
Ghana Public Potamitis-Vekris
Wolfgang Nardi Dr. Hök Stieglmeier & Procurement Authority
Yaw Nsiah
Kirkland & Ellis LLP Kollegen Pro-Kyo Services Ltd. Theofani Batsila
Sylvester Appiah Kremalis Law Firm,
Jenny Neuhäuser Thomas Winkler Elikem Nutifafa Kuenyehia
ENSafrica member of Ius Laboris
Federal Statistical Office - DOMUS AG - member ENSafrica
Statistisches Bundesamt of Russell Bedford Naa Ashong Elli Bereti
Kwadwo Obeng
International The Law Offices of Elias Paraskevas
Dirk Otto
Ayine and Felli Electricity Company Attorneys 1933
DENK Rechtsanwaelte Uwe Witt of Ghana
PricewaterhouseCoopers Fred Asiamah-Koranteng George Bersis
Lars Petersen Wordsworth Odame Larbi
Legal Aktiengesellschaft Bank of Ghana Potamitis-Vekris
White & Case LLP Recht Consultant
Kofi Asmah Dimitris Bimpas
John Piotrowski sanwaltsgesellschaft Joyce Odoi
Gyandoh Asmah & Co. General Secretariat
Jakoby Rechtsanwälte Clara Yeo ENSafrica of Government
Nana Akwasi Awuah
Moritz Pottek Ashurst LLP Reginald Odoi
Parkwood & Mossane Palmyra Chantzara
PricewaterhouseCoopers Kimathi & Partners Potamitis-Vekris
Legal Aktiengesellschaft GHANA Marilyn Badger
Faustina Okuadjo
Recht AB Lexmall & Associates Ira Charisiadou
sanwaltsgesellschaft Barnabas Abisa Ghana Public Charisiadou Law Office
AB Lexmall & Associates Isaac Bening Procurement Authority
Anselm Reinertshofer XDSDATA Ghana Ltd. Panagiotis Charlaftis
George Kingsley Acquah Sam Okudzeto
Reed Smith LLP
Thomas Blankson Sam Okudzeto & Viktoria Chatzara
Sebastian Reinsch Innocent Senyo Kwasi Acquah XDSDATA Ghana Ltd. Associates IKRP Rokas & Partners
Janke & Reinsch School of Business,
University of Cape Coast Philip Ebow Bondzie-Simpson Prince Okyere Alkistis Christofilou
Alexander Reus Ghana Institute of Baker Tilly Andah + Andah IKRP Rokas & Partners
Diaz Reus & Targ LLP Lily Acquaye Management & Public Chartered Accountants
JLD & MB Legal Sotiris Constantinou
Administration
Viktoria Ritter Consultancy Patience Puorideme Grant Thornton LLP
Reed Smith LLP Rachel Dagadu Physical Planning
Prince Acquaye George Dellis
ENSafrica Department
Martina Rothe ENSafrica Dellis & Partners
Ashurst LLP Kwasi Danso Amoah Cynthia Jumu Quarcoo
Mark Addae Nikolaos Demiroglou
Kimathi & Partners CQ Legal & Consulting
Brigitte Saling Melmac Electricals TaxExperts
Federal Statistical Office - Diana Asonaba Dapaah Benjamin Armah Quaye
Larry Adjetey Eleni Dikonimaki
Statistisches Bundesamt Sam Okudzeto & Ministry of Land and
Law Trust Company Teiresias SA - Bank
Associates Natural Resources
Christian Scherer-Leydecker Information Systems
CMS Hasche Sigle Stella Adu-Donkor Ras Afful Davis Jacob Saah
Gyandoh Asmah & Co. Spyros Dimitriou
Climate Shipping & Trading Saah & Co.
Klaus Schmidt C. Papacostopoulos &
PwC Germany Nana Osei Adutwum Godfrey Ewool Theophilus Tawiah Associates
Sam Okudzeto & Nobisfields Barristers &
Justus Schmidt-Ott Associates Christina Furler Anastasia Dritsa
Solicitors
Raue LLP Furler Architects Ltd. Kyriakides Georgopoulos
Sena Agbekoh Sesi Tettey Law Firm
Volker Schwarz AB & David Aaron Gyaban Mensah
Law Trust Company
HEUSSEN Recht Law Trust Company Nikolaos Drosos
sanwaltsgesellschaft Irene Agyenim-Boateng Ebenezer Teye Agawu Hellenic Electricity
AB & David Edward Gyan
mbH Consolidated Shipping Distribution Network
Consolidated Shipping Operator SA
George Ahiafor Agencies Limited
Mike Silin Agencies Limited
DHL Czech Republic XDSDATA Ghana Ltd. Gertrude Torkornoo Christina Faitakis
Abeku Gyan-Quansah
Julius Aikins-Hawkson Judicial Service of Ghana Karatzas & Partners
Kai Sebastian Staak PwC Ghana
PricewaterhouseCoopers Ghana Institute of Thecla Wricketts George Fountas
Management & Public Roland Horsoo
Legal Aktiengesellschaft Bentsi-Enchill, Letsa & Reed Smith LLP
Administration Bouygues Construction
Recht Ankomah, member
George Frangistas
sanwaltsgesellschaft Kweku Ainuson Matilda Idun-Donkor of Lex Mundi
GEFRA
Kolja Stehl AB Lexmall & Associates Reindorf Chambers
GREECE Dimitra Georgaraki
Shearman & Sterling LLP Florence Akomah Barnes Emmanuel Kotei Senae
TaxExperts
Christian Stempfle Sam Okudzeto & RITE-TECH Engineering Court of First Instance
Associates Services Gerasimos Georgopoulos
Reed Smith LLP Eydap SA Geniko Emboriko
Cecilia Akyeampong Amenu Kuenyehia
Karl-Thomas Stopp Georgiou Alexandros Mitroo - GΕΜI
Physical Planning Kimathi & Partners
Mock Partnerschaft von Zepos & Yannopoulos Law
Department Dimitrios Giakoulas
Rechtsanwälten mbB Susan-Barbara Kumapley Firm, member of Lex Mundi IME GSEVEE
Jürgen Streng Jonathan Amable Bentsi-Enchill, Letsa &
Ankomah, member Manolis Amariotakis Antonis Giannakodimos
Mayer Brown LLP Bentsi-Enchill, Letsa &
of Lex Mundi Hellenic Electricity Zepos & Yannopoulos Law
Ankomah, member
Matthias Sundermeier Distribution Network Firm, member of Lex Mundi
of Lex Mundi Isaac Kunko
TU Berlin Fachgebiet Operator SA
Macauley Amankwa AB Lexmall & Associates Ilias Giannatsis
Bauwirtschaft
Consultant Karatzas & Partners
Aikaterini Grivaki Konstantina Panagopoulou Antonios Tsavdaridis David R. Sinclair Gerardo Alberto de León
PwC Greece Perez IKRP Rokas & Partners Sinclair Enterprises Limited Fedecocagua
Potamitis-Vekris
Dimitris V. Hatzihristidis Panagiota D. Tsitsa Isabelle Slinger Rolando De Paz Barrientos
Electrical Engineer Loukas Panetsos Notary Panagiota Tsitsa Institute of Chartered TransUnion Guatemala SA
Kyriakides Georgopoulos Accountants of the
Efthymios Kallitsis Alexia Tzouni Juan Pedro Falla
Law Firm Eastern Caribbean
Engineer Potamitis-Vekris Ruiz Skinner-Klee & Ruiz
Elena Papachristou Michael Stephen
Stavros Karageorgiou Stefanos Vasileios Mitropoulos Claudia Lavinia Figueroa
Zepos & Yannopoulos Law Inland Revenue Department
Karageorgiou & Firm, member of Lex Mundi Karageorgiou & Registro General
Associates Associates Shireen Wilkinson de la Propiedad de
Agapitos Papadamantiou Wilkinson, Wilkinson & Guatemala (RGP)
Charalampos G. Karampelis Georgia Vathi
Sarakinos Law Wilkinson
Kyriakides Georgopoulos Karatzas & Partners Marielos Figueroa
Law Firm Konstantinos Papadiamantis García & Bodán
Leonidas Vatikiotis GUATEMALA
Potamitis-Vekris
Catherine Karatzas IME GSEVEE Eduardo Font
Karatzas & Partners Aliki Papadopoulou Empresa Eléctrica Symmetric
Giorgos Vavatsioulas de Guatemala SA
C. Papacostopoulos &
Dionysios Kazaglis
Associates Zepos & Yannopoulos Law Jose Javier Galvez
Sarantitis Law Firm Firm, member of Lex Mundi Lexincorp García & Bodán
Stavros Papantonis Leonel Alarcon
Anna Kazantzidou Konstantinos Vlachakis Betsy Amalia Garcia Rivas
Action Auditing Grupo Santa Fe
Vainanidis Economou & SA - member of Russell Notary Superintendencia
Associates Law Firm Bedford International Erwin Ronaldo Alvarez Urbina de Bancos
Ioannis N. Vrachasotakis
Georgia Konstantinidou Kyriakides Georgopoulos Instaelectra Xpress Ingrid Garzaro
Martha Papasotiriou
Drakopoulos Law Firm UnityFour Law Firm Pedro Aragón Palacios & Asociados
Floumis Konstantinos Sofia Xanthoulea Aragón & Aragón Omar Gonzalez
Dimitris E. Paraskevas
KF Electrical Elias Paraskevas John Tripidakis & Jorge Luis Arenales de la Roca Arquitectura Y Diseno
Attorneys 1933 Associates Law Firm Arias Law
Elena Kontogeorgou Juan Pablo Gramajo Castro
Notary Christos Paraskevopoulos
Fredy Yatracou Hugo Arévalo Perez Mayora & Mayora SC
Karatzas & Partners PwC Greece PKF Arévalo Perez, Iralda
Eirini Kontrafouri Paola Haase
Stergios Zygouras y Asociados Ltd. QIL+4 Abogados SA
Dimitrios Kotsionis Vistoria Petsala
C. Papacostopoulos & Koutalidis Law Firm Elías Arriaza Sáenz
Michael Kyprianou & Stefan Haeussler
Co. LLC Associates Consortium - RACSA Palacios & Asociados
GRENADA
Aggeliki Kounadi Nikos Pimblis Cindy Arrivillaga Carlos Guillermo Herrera
TaxExperts Papadimitriou - Grenada Electricity Arias Guatemala Registro General
Pimblis & Partners Services Ltd. Servicios Jurídicos SA de la Propiedad de
Dimitris Kourkoumelis
Katerina Politi Isha Abraham Ana Gabriel Avila Alegría Guatemala (RGP)
Kourkoumelis & Partners
Kyriakides Georgopoulos Physical Planning Unit Arias Guatemala Siomara Arevalo Iralda de
Alexia Kourti Law Firm Servicios Jurídicos SA
W.R. Agostini Gutierrez
Hellenic Electricity
George Polychronakis W.R. Agostini & Co. José Ricardo Barrientos Quezada PKF Arévalo Perez, Iralda
Distribution Network
ICEFI y Asociados Ltd.
Operator SA Incofruit-Hellas Shornel Albert
Grenada Employers’ Jorge Rolando Barrios Eva Maria Lima
Vasiliki (Cecilia) Kousouri Stathis Potamitis
Potamitis-Vekris Federation BMT Law Municipalidad de
Kyriakides Georgopoulos
Guatemala
Law Firm Vicky Psaltaki Raymond Anthony Elmer Erasmo Beltetón Morales
Raymond Anthony & Co. Registro General Ruy Llarena
Dimitrios Kremalis Sarantitis Law Firm
de la Propiedad de Comerical Americana de
Kremalis Law Firm, James Bristol
Mary Psylla Guatemala (RGP) Construcciones (CONAME)
member of Ius Laboris Henry, Henry & Bristol
PwC Greece
Maria del Pilar Bonilla Juan Andrés Marroquín
Panos Lolonis Selisha Gilchrist
Paraskevi Res Signature Regional Carrillo & Asociados
Hellenic Cadastre and Samuel Phillip & Associates
IKRP Rokas & Partners Law Firm
Mapping Agency César Enrique Marroquín
Nadia Sakellariou Cyrus Griffith Edgar Bran Fernández
Artemis Malliaropoulou Labour Department
Dellis & Partners Banco Promerica Superintendencia
Allen & Overy LLP
Annette Henry de Bancos
Eleni Sakka Rafael Briz
Marina Mantzana-Peteinelli Ministry of Legal Affairs
KPMG Mayora & Mayora SC Marco Antonio Martinez
Emmanuel Mastromanolis Keith Hosten CPS Logistics
Vassiliki Salaka Génesis Burgos
Zepos & Yannopoulos Hosten’s (Electrical
Karatzas & Partners Carrillo & Asociados Luis Pedro Martínez
Law Firm, member Services) Ltd. QIL+4 Abogados SA
of Lex Mundi Ioannis Sarakinos Emanuel Callejas
Sarakinos Law Ernie James Abelardo Medina Bermejo
Alexandros N. Metaxas Carrillo & Asociados
Ministry of Economic Ministry of Economy
Sarantitis Law Firm Nikolaos Siakantaris Development, Planning, Natalia Callejas Aquino
Afroditi Milidou
UnityFour Trade, Cooperatives and Aguilar Castillo Love Magbis Mardoqueo Méndez
International Business López
Karatzas & Partners Georgia Stamatelou Rodrigo Callejas Aquino Registro General
Athena Moraiti
KPMG Jodie-Anne Johnson Carrillo & Asociados de la Propiedad de
Stratos - Moraiti - Alexia Stratou Corporate Affairs and Guatemala (RGP)
Jose Francisco Asensio Camey
Stamelos Law Offices Kremalis Law Firm, Intellectual Property Office
Banco Promerica Jorge Meoño
member of Ius Laboris Gaius Archelaus Joseph
Maria Elisavet Myrat Mariana Castellanos Inproalegal
Karatzas & Partners Georgios Thanopoulos Grant Joseph & Co.,
Superintendencia de Leonel Molina
IME GSEVEE member of Lex Mundi
Konstantinos Nanopoulos Administración Tributaria Superintendencia
TaxExperts Stavros Theodoropoulos Andre Lewis de Administración
Melanie Castillo
Karatzas & Partners Grenada Trade Tributaria
Anthony Narlis EY
Union Council
Calberson SA Athanasios Thoedorou Juan Carlos Castillo Chacón Jorge Luis Molina del Cid
Sharon Penny Arias Law
Eleonora Nikolaou Angeliki Triantopoulou Aguilar Castillo Love
Grenada Industrial
C. Papacostopoulos & KPMG Development Corporation María Gabriel Cervantes Sierra Suzel Obiols
Associates Arias Guatemala Mayora & Mayora SC
John Tripidakis Fabian Purcell
Athina Palli John Tripidakis & Servicios Jurídicos SA Carlos Ortega
Physical Planning Unit
Zepos & Yannopoulos Law Associates Law Firm Edgar Cumes Mayora & Mayora SC
Firm, member of Lex Mundi Karen Samuel
Efthymia Tsaplari Superintendencia de Jorge A. Osoy
Samuel Phillip & Associates
George Panagopoulos Kremalis Law Firm, Administración Tributaria Municipalidad de
Reed Smith LLP member of Ius Laboris Valentino Sawney Guatemala
Juan Luis De la Roca
Tradship International
Registro Mercantil
Warner Ovalle Toure Aïssata Aribot Barry El Souleymane Dramé Rougui Miguel Mango
Superintendencia de Port Autonome ETS. Thierno et Freres Audi - Conta Lda
Mamadou Saliou Baldé
Administración Tributaria de Conakry
Barry Fatoumata Yaye Ministère de la Duarte Marques da Cruz
Jose Ovando Pierre Kodjo Avode Nimba Conseil SARL Construction, de MC&A - Sociedade
PwC Guatemala Sylla & Partners l’Urbanisme et Habitat de Advogados RL
Alseny Fofana
Roberto Ozaeta Camara Aly Badara Registre du Commerce et David Sandouno Vítor Marques da Cruz
PwC Guatemala Avocat du Credit Mobilier RCCM Bureau des Travaux MC&A - Sociedade
Topographiques de Advogados RL
Marco Antonio Palacios Ayelama Bah Naby Moussa Fofana
Palacios & Asociados Notaire Ayelama Bah Banque Centrale de Soumaila Savane Marciano Mendes
Guinée (BCRG) Topaz Multi- Equitas-Advocacia &
Erick Palomo Oumar Rafiou Bah
Industries SARL Consultoria Juridica
Registro General Port Autonome Soukeina Fofana
de la Propiedad de de Conakry Banque Centrale de Youssouf Soumahoro Ismael Mendes de Medina
Guatemala (RGP) Guinée (BCRG) KBS Guinee GB Legal - Miranda
Aminata Bah Tall
Alliance
Claudia Pereira Nimba Conseil SARL Guy Laurent Fondjo Moussa SY Savane
Mayora & Mayora SC Afriland First Bank Etude Notariale Moussa Ruth Monteiro
Amadou Baîdy Tall
TSK Legal Advogados
Mélida Pineda Joachim Gbilimou Mohamed Sidiki Sylla
Mohamed Aly Baldé e Jurisconsultos
Carrillo & Asociados Avocat Sylla & Partners
PwC Guinea Halen Armando Napoco
Manuel Ramírez Ansoumane Kaba Momoya Sylla
Kourouma Bangaly Equitas-Advocacia &
EY Guiter SA Guilex Avocats
Ministère des Consultoria Juridica
Diego Ramírez Bathen Travaux Publics Moriba Kaba Paul Tchagna
Rosário Paixão
Grupo ICC Bolloré Logistics PwC Guinea
Mody Sory Barry Miranda & Associados
Juan Miguel Reyes Direction Nationale Saran Madigbè Kaba Mohamed Lamine Touré
Ana Pinelas Pinto
Palacios & Asociados des Impôts Sylla & Partners Banque Centrale de
Miranda & Associados
Guinée (BCRG)
Cristina Rodríguez Ismaila Camara Fara Anselme Kamano
Carlos Pinto Pereira
Consortium - RACSA Maersk Logistics SA Administration des Mariama Cire Traore
Pinto Pereira &
Grands Projets et des EY
Alfredo Rodríguez Mahuad Issa Camara Associados
Marchés Publics
Consortium - RACSA Direction Nationale Yakpanan Joseph Traore
Fernando Resina da Silva
des Impôts Diawara Karamokoba BICIGUI
Luis Alfonso Ruano VdA - Vieira de
APIP Guinée - Agence Almeida & Associados
CGW Lancine Camara Sow Yaya
de Promotion des
CA & Ko Consulting Topaz Multi-
Glendy Salguero Investissements Privés Jorge Sousa
Industries SARL
PwC Guatemala Francis Charles Haba Camara de Comercio
Aribot Karim
Cabinet Babady et Industria Portugal
Brenda Samayoa Direction Nationale GUINEA-BISSAU Guiné Bissau (CCIPGB)
Francis SCPA
Díaz-Durán & Asociados des Impôts
Central Law Eric Benjamin Colle BCEAO Fernando Tavares
Namory Keita
Topaz Multi- Creditinfo VoLo Transmar Services Lda
Aman Sanchez Direction Nationale
Industries SARL
PRONACOM des Impôts José Alves Té Fernando Teixeira
Antoine Damas Sagno Ministério da Justiça Ordem Nacional
Alejandro Solares Mariama Ciré Keita Diallo
Cabinet d’Avocat Maître dos Arquitectos
QIL+4 Abogados SA Antoine Damas Sagno Houssein Kolda Duarte Amaral da Cruz
MC&A - Sociedade Gabriel Umabano
Claudia Solares Siné Diakite Sekou Koundiano TSK Legal Advogados
Registro de Garantias de Advogados RL
Institut Superieur Cabinet de Me Sekou e Jurisconsultos
Mobiliarias d’Architecture et Koundiano Luís Antunes
LUFTEC – Técnicas Antoine Vandamme
Ximena Tercero d’Urbanisme
Maténin Kourouma Eléctricas Lda. LDI International NV
Arias Guatemala Zakaria Diakité APIP Guinée - Agence
Servicios Jurídicos SA de Promotion des Issufo Baldé
Ahmadou Diallo GUYANA
Arelis Yariza Torres de Alfaro Investissements Privés Electricidade e Aguas
Chambre des Notaires da Guine-Bissau Digicom
Superintendencia Nounké Kourouma
de Bancos Amadou Diallo Tiago Bastos Wiston Beckles
Administration des
Société Civile Grands Projets et des AICEP Portugal Global Correia & Correia Ltd.
Augusto Valenzuela Professionnelle -
Asociación Iberoamericana Marchés Publics Malam Cassama Mark Bender
Barry et Diallo
de Derecho del Trabajo y Paul Yomba Kourouma Private Sector Ministry of Finance
de la Seguridad Social - Boubacar Kinsy Diallo Rehabilitation and
Cabinet Paul Yomba Desmond Correia
Guillermo Cabanellas Port Autonome Kourouma Agro-Industrial
de Conakry Correia & Correia Ltd.
María Fernanda Valenzuela Development Project
Boua Kouyaté Lucia Desir-John
Chapetón Mamadou Aliou Diallo Januario Pedro Correia
Secrétariat du Dialogue D & J Shipping Services
Valenzuela Herrera & Groupe MAD Permanent Public-Privé Banco da África
Asociados Thierno Diafar Diallo Occidental Kathleen Dummett
Gbamon Kpoulomou Ministry of Finance
Rodrigo Valladares Cabinet Koûmy Tribunal de Première Adelaida Mesa D’Almeida
Registro Mercantil Youssouf Diallo Instance de Mafanco Jurisconta SRL Rocky Hanoman
Elmer Vargas Chambre des Notaires Aminata Djalo
Pollonais, Blanc, de
Mohamed Lahlou la Bastide & Jacelon
EY Kaibaye Diatta PwC Guinea Madjens SARL
Erick Armando Vargas Sierra BICIGUI Nigel Hinds
Pierre Lamah Mamadjam Djaló
Superintendencia Boubacar Diop Commission Nationale Madjens SARL Renford Homer
de Bancos OHADA de Guinée Guyana Power & Light Inc.
Secrétariat du Dialogue Lia Flores da Silva
Ivar Vega Permanent Public-Privé Jean Alfred Mathos Miranda & Associados Melinda Janki
RV Instalaciones Aly Djiguine Notaire Mathos Jean Alfred International
Monica Indamy
Rudy Villatoro Molina Guiter SA Legal Consultant &
Mounir Mohamed Bissau First Instance
Aguilar Castillo Love Attorney-at-Law
Barry Mamadou Djoudja Court, Commercial
Kaba Moriba Division Kalam Azad Juman-Yassin
Marlon Virula AICHFEET Cabinet d’Avocat
EY Guyana Olympic
Kabine Doumbouya Kaba Moriba Suzette Maria Lopes da Costa
Association
Ministère de la Graça
GUINEA Stéphane Ntsogo Pana Conservatória do Registo Kashir A. Khan
Construction, de
l’Urbanisme et Habitat Raffi Raja Predial, Comercial Khans Chambers
Electricité de Guinée e Automóvel
Cabinet Koûmy Rhonda La Fargue
Diabaté Abass Hamidou D. Dramé
Guilex Avocats Lydia Rasoanirina Gregorio Malu Guyana Power & Light Inc.
Ministère des Transmar Services Lda
Travaux Publics John W. Ffooks & Co.
Rakesh Latchana Martin Camille Cangé Mary Elisabeth Bianca Sinsleis Gabriela Dávila Fontecha Daniel Arturo Rivera
Ram & McRae Chartered Electricité d’Haïti Centre de Facilitation Union de Notarios Agencia Guzman & CIA
Accountants Des investissements - CFI de Honduras
Monique César Guillaume Luis Alberto Rivera
Eleanor Luckhoo PAGS - Cabinet d’Experts Wilford Souffrant Moises Diaz ARCO Arquitectos
Luckhoo & Luckhoo Comptables Centre de Facilitation DIPASER S de RL Consultores
Des investissements - CFI
Harry Noel Narine Olivier Douyon Williams Alejandro Mendez José Rafael Rivera Ferrari
PKF International Michel Succar Euceda Consortium Legal
Rodrigue Dumas
Cabinet Lissade Ulloa & Asociados
Charles Ogle Cabinet Rodrigue Milton Gabriel Rivera Urquía
Ministry of Labour, Dumas & Associés Salim Succar Daniel A. Fortin PwC Honduras
Human Services and Cabinet Lissade Chamber of Commerce &
Paul Duret Fanny Rodríguez del Cid
Social Security Industry
Comité Interministériel Sibylle Theard Mevs Arias Law
Carolyn Paul d’Aménagement du Theard & Associes Elkin Galeas
Juan Fernando Romero
Amice Legal Territoire (CIAT) Galeas Arquitectos
Consultants Inc.
Antoine Turnier Pangea Logistics
Paul Valmy Eugene Firme Turnier - Comptable Grazia Maria Gallardo Funes
Oscar Edgardo Romero
Christopher Ram Ministère de l’Economie Professionnels Agréés Cámara de Comercio e
Ram & McRae Chartered et des Finances Conseils de Direction Industria de Tegucigalpa Alcaldía Municipal
del Distrito Central
Accountants
Jean-Joseph Exume Jean Vandal Fernando Godoy
René Serrano
Melissa Ram Vandal & Vandal Vandal & Vandal BLP Legal
Ram & McRae Chartered Nassar Abogados
Reginald Francois Patrick Victor Jose Luis Haya
Accountants Rita Silva
Fritz Frédéric
Etude Kenol Arquitecnic
Sandia Ramnarine Deloitte Centroamerica
Frédéric Guillaume & Evangelina Lardizábal y Republica Dominicana
De Caires, Fitzpatrick & HONDURAS
Associés Arias Law
Karran, Attorneys at Law Juan Sinclair
Alain Guillaume CNBS - Comisión Nacional Victor Larios Empresa Nacional de
Vishwamint Ramnarine de Bancos y Seguros
Frédéric Guillaume & Galeas Arquitectos Energía Eléctrica
PFK Barcellos, Narine & Co.
Associés TransUnion Gustavo León-Gómez Jorge Tovar
Reginald Roach
Sylvie Handal Mario Aguero Consortium Legal PKF
R&D Engineering Services
Hudicourt-Woolley Arias Law Karem Marquez Mariano Turnes
Ronald Roberts
France Annie Herold Melva Aguilar EY Operadora Portuaria
Independent Contractor
La Firme d’Expertises Bufete Corporativo Centroamericana
Judiciaires Maria Alexandra Matuty
Ryan Ross Aguilar Watson Marienela Ulloa
Guyana Power & Light Inc. Karine Jadotte Bouchereau Daniel Aguilera Lexincorp Ulloa & Asociados
Judy Semple-Joseph Benjamin-Jadotte, Transcoma
Ingénieurs, Architectes Jesús Humberto Medina-Alva Carlos Virgilio Umanzor
Creditinfo Guyana
et Urbanistes Associés Edward Aguilera Central Law Bufete Umanzor
Terry Singh Transcoma
Daniel Jean Ulises Mejia Virgilio Umanzor
Galaxy Electrical
Sales and Service Themis Cabinet d’Avocats Olvin Aguilera Consortium Legal Bufete Umanzor
Transcoma Claudia Midence Soto Ivania Valladares
Magda Theodate Patrick Laurent
Global Executive Cabinet Patrick Vanessa Aguilera Arias Law Alcaldia – Gerencia de
Trade Consulting Laurent & Associés Transcoma Atención al Ciudadano
Josue Molina
Gidel Thomside Camille Leblanc Juan José Alcerro Milla Servicios Electricos Santiago Valladares Argueta
National Shipping Cabinet Leblanc & Aguilar Castillo Love Molina Bufete y Notaria
Corporation Ltd. Associés Valladares
Carlos Aleman Roy Molina
Berkeley Wickham Daphné Leblanc Alcaldía Municipal Agencia Aduanera Daniela Villafranca Lamas
Ministry of Finance Cabinet Leblanc & del Distrito Central Enrique Chicas Consortium Legal
Associés Valmir Araujo Ramón E. Morales Mauricio Villeda Jr.
Horace Woolford
Guyana Power & Light Inc. Ludwig Leblanc Operadora Portuaria PwC Honduras Gutierrez Falla &
Cabinet Leblanc & Centroamericana Asociados
Carlos Roberto Nuñez Salgado
HAITI Associés Luis Adolfo Arias Empresa Energia Caroll Vilorio
Garry Lhérisson Corporacion Flores Honduras (EEH) Aguilar Castillo Love
Banque de la
République d'Haïti Atelier d’Architecture Julio Cesar Ariles Isis Ordóñez Gabriela Williams
et d’Urbanisme Alcaldía Municipal Melara & Asociados ECIJA
Mérové-Pierre - Cabinet
Erve Malebranche del Distrito Central Edwin Padilla López Roberto Williams
d’Experts-Comptables
Mesdhasa & Transcargo Nadia Arriaga Empresa Energia ECIJA
Theodore Achille III Honduras (EEH)
UNOPS Gomez Marcellus BLP Legal Roberto Manuel Zacarías
ACoR Cristobal Bonilla Marco Tulio Padilla Mendoza Urrutia
Aimond Alexis Instituto de la Propiedad Zacarías & Asociados
DINEPA Haiti (Direction Yves Marthone Catastro Municipal
Geninov de Tegucigalpa Eduardo Pedemonte Lara Roy Zavala
Nationale de l’Eau Potable
et de l’Assainissement) Bertin Michel Jorge Brizuela Gutierrez Falla & BLP Legal
ACoR BLP Legal Asociados
Ronald Augustin Benito Arturo Zelaya Cálix
Le Cabinet Agustin Alexandrine Nelson Laura Cálix Renan Perez Lexincorp
Chatelain Cargo Services Galeas Arquitectos Ulloa & Asociados
Rose-Berthe Augustin
Le Cabinet Agustin Adolfo Pineda HONG KONG SAR,
Joel Nexil Ivanna Elizabeth Campbell
Caballero BLP Legal CHINA
Sandy Belizaire Air Courrier & Shipping
San Global 7 Logistics Ulloa & Asociados Pedro Pineda Cobos Allen & Overy
Micosky Pompilus
Cabinet d’Avocats Héctor Martín Cerrato Técnica de Ingeniería KPMG Hong Kong
Geneviève Blaise SA (TECNISA)
Cabinet Emmanuel Chalmers Oficina Normativa
de Contratación y Messrs. F. Zimmern
Blaise & Associés Jean Renoune Chery Michael Alexander Rascoff Solicitors
Adquisiciones del Irias
Larissa Bogat Notaire Chery Estado ONCAE Melara & Asociados White & Case LLP
Cabinet Lissade Jean-Frédéric Salès Jaime Alberto Colindres Mario Reyes Agnes Chan
Brendon Brewster Cabinet Sales Rosales Alcaldia – Gerencia de EY
Veerhouse Voda Pierre Marie Francois Serant Dyceles S de Rl Atención al Ciudadano Albert P.C. Chan
Paul Rachel Cadet Ministère de l’Economie Karla Cruz Joaquin Leonardo Reyes Ayala The Hong Kong
Canal Justice et des Finances Pangea Logistics Instituto de la Propiedad Polytechnic University
Champagne Cadichon Wilbens Siguineau Nelson del Cid Dino Rietti Bryan Chan
La Firme d’Expertises Centre de Facilitation Chamber of Commerce & Arquitecnic Squire Patton Boggs
Judiciaires Des investissements - CFI Industry
Carmen Chan Gina Lee Yuan Xu Katona Géza Klaudia Székely

Reed Smith Richards TransUnion Limited Shandong Starmen Katona & Partner CMS Cameron McKenna
Butler Hong Kong SAR Co. Ltd. Ügyvédi Iroda Nabarro Olswang LLP
Pal Leung
Emily Chan Efficiency Office under Jenny Yeung Ervin Gombos Szilvia Szeleczky
Hong Kong the Innovation and Efficiency Office under GMBS Kft Budapest 1st District
Development Bureau Technology Bureau the Innovation and Municipality
Tamás Halmos
Technology Bureau
Kelly Chan Terry LK Kan Partos & Noblet Ágnes Szent-Ivány
Reed Smith Richards Shinewing Specialist Shirley Yeung Hogan Lovells Sándor Szegedi
Butler Hong Kong SAR Advisory Services Limited Efficiency Office under Szent-Ivány Komáromi
Gabriella Havas-Kovács
the Innovation and Eversheds Sutherland
Nick Chan Frank Lui
Technology Bureau Public Procurement
Squire Patton Boggs Financial Services and Authority Jenő Szöllősy
the Treasury Bureau Kwok Kuen Yu ICT Európa Finance Ltd.
Vashi Chandiramani Atilla Jambor
Companies Registry
Excellence International Psyche S.F. Luk Dr. Jámbor Attila Ádám Takács
Fairbairn Catley Maggie Yu Law Office Sándor Szegedi
Jessie Cheng
Low & Kong The Official Receiver’s Szent-Ivány Komáromi
Reed Smith Richards Office of the Special
Pattantyús Judit
Eversheds Sutherland
Butler Hong Kong SAR Lavina Mo
Administrative Region Óbuda-Újlak Zrt
Ashurst Hong Kong of Hong Kong
Adám Tóth
Joyce Cheung Eszter Kalman
Dr. Tóth Ádám
Reed Smith Richards Mat Ng
Ringo Yu CMS Cameron McKenna Közjegyzői Iroda
Butler Hong Kong SAR JLA-Asia Fraser Construction Nabarro Olswang LLP
Daniel Veres
Jacqueline Chiu James Ngai Co. Ltd. Andrea Kladiva
Jalsovszky Law Firm
Mayer Brown Russell Bedford Hong Cseri & Partners
Kong - member of Russell HUNGARY Law Offices Miklós Weiczer
Lillian Chow
Bedford International Partos & Noblet
The Official Receiver’s Hungarian Central Krisztina Kőmíves
Hogan Lovells
Office of the Special Kok Leong Ngan Statistical Office PricewaterhouseCoopers
Administrative Region CLP Power Hong Hungary Ltd. Marton Leo Zaccaria
of Hong Kong Kong Limited National Tax and University of Debrecen
Customs Administration Gábor Kószó
Tony Chu Richard Poon Partos & Noblet
Victon Registrations Ltd. Ashurst Hong Kong Tender-Értesítő Kft Hogan Lovells ICELAND
Ian Chung Martinal Quan Dóra Balogh Gergely Kovács Reykjavik Municipal
AECOM Group Metopro Associates Sándor Szegedi Bogsch & Partners Building Control Officer
Limited Szent-Ivány Komáromi
Jimmy Chung Eversheds Sutherland Veronika Kovács Ragnar Aðalsteinsson
Russell Bedford Hong Hin Han Shum CMS Cameron McKenna Réttur – Aðalsteinsson
Kong - member of Russell Squire Patton Boggs Ivan Bartal Nabarro Olswang LLP and Partners
Bedford International Oppenheim
Holden Slutsky Peter Kuzma Þorvarður Ágústsson
Victor Dawes Pacific Chambers Julianna Batta ITS Logistics Hungary Kft Atlantik Legal Services
Temple Chambers Public Procurement
Barry Sum Authority Szabina Marsi Arnar Arnarsson
Jorge Forton Association of Consulting CMS Cameron McKenna Jónatansson & Co.
Dun & Bradstreet (HK) Ltd. Engineers of Hong Kong Sándor Békési Nabarro Olswang LLP Legal Services
Partos & Noblet
Wilson Fung Tammie Tam Hogan Lovells László Mohai Birkir Árnason
Mayer Brown Mayer Brown Mohai Law Office Réttur – Aðalsteinsson
Sándor Benkei and Partners
Delpha Ho Yuk Ting Fiona Fok Óbuda-Újlak Zrt Noemi Nacsa
Reed Smith Richards JLA-Asia GMBS Kft Dadi Bjarnason
Butler Hong Kong SAR Hédi Bozsonyik Lagahvoll slf
Jason Toms Szecskay Gyorgy Nadas
Keith Man Kei Ho Reed Smith Richards Attorneys-at-Law University of Debrecen Karen Bragadóttir
Wilkinson & Grist Butler Hong Kong SAR Tollstjóri - Directorate
Zsuzsanna Cseri Viktor Nagy of Customs
Jonathan Hooi Anita Tsang Cseri & Partners BISZ Central Credit
Reed Smith Richards PwC Hong Kong Law Offices Information PLC Eymundur Einarsson
Butler Hong Kong SAR Endurskoðun og
William Tsang Dora Czeglédi Christopher Noblet ráðgjöf ehf
John Robert Lees Y H Tsang & Co. CMS Cameron McKenna Partos & Noblet
JLA-Asia Nabarro Olswang LLP Hogan Lovells Ásta Margrét Eiríksdóttir
Deborah Tse BBA Legal
Kelvin Ip Hong Kong Péter Deák Klara Oppenheim
Ronald Lu & Partners Development Bureau CMS Cameron McKenna Oppenheim Ólafur Eiríksson
Nabarro Olswang LLP LOGOS, member
Kwok Leung Kan Lawrence Tsong Sipka Péter of Lex Mundi
Merry China Asia Limited TransUnion Limited Daniel Elo University of Debrecen
DLA Piper Posztl, Steinunn Holm Gudbjarsdottir
Kathy Kun Paul Tsui Henriett Rabb Law Firm of Holm &
EY The Janel Group of Nemescsói, GyörfiTóth & University of Debrecen
Partners Law Firm Partners
Hong Kong Ltd.
Ying Wah Kwok Rita Radu Anna Björg Guðjónsdóttir
Inland Revenue Yip Kin Wai Varga Emese Cseri & Partners
Óbuda-Újlak Zrt BBA Legal
Department, HKSARG Hong Kong Electrical Law Offices
Contractors’ Association Zoltan Fabok Gudrun Gudmundsdottir
Billy Lam Éva Ratatics Jónar Transport
Mayer Brown King Wai Leonard Chan DLA Piper Posztl, BNT Attorneys-at-Law
JLA-Asia Nemescsói, GyörfiTóth & Halldor Karl Halldorsson
Kai Chiu Lam Partners Law Firm Richard Safcsak Fjeldsted & Blöndal
CLP Power Hong Christopher Whiteley BISZ Central Credit Legal Services
Kong Limited Ashurst Hong Kong Dávid Farkas Information PLC
Elmű Hálózati Kft. Baldvin Björn Haraldsson
Eva Lau Fergus Wong István Sándor BBA Legal
The Land Registry PwC Hong Kong Tamas Feher Kelemen, Meszaros,
of Hong Kong
Jalsovszky Law Firm Sandor & Partners Reynir Haraldsson
Martin Wong Jónar Transport
Ka Shi Lau The Official Receiver’s József Ferenczi Peter Simon
BCT Financial Limited (BCTF) / Office of the Special Partos & Noblet CMS Cameron McKenna Hörður Davíð Harðarson
Bank Consortium Trust Administrative Region Hogan Lovells Nabarro Olswang LLP Tollstjóri - Directorate
Company Limited (BCTC) of Hong Kong Gyula Gábriel of Customs
Szabina Soptei
Tiffany Lau Erica Xiong Bogsch & Partners CMS Cameron McKenna Jón Ingi Ingibergsson
PwC Hong Kong Russell Bedford Hong Mihály Gerhát Nabarro Olswang LLP PwC Iceland
Kong - member of Russell PricewaterhouseCoopers Hróbjartur Jónatansson
Charles Lee András Szabó
Bedford International Hungary Ltd. Jónatansson & Co.
PwC Hong Kong BNT Attorneys-at-Law
Legal Services
Jóhanna Áskels Jónsdóttir Sidhant Ajmera Seema Bhatnagar Rishi Dev Jitesh Gupta
PwC Iceland KNM & Partners Little & Co. Rishi Dev Architects J.K. Gupta & Associates
and Associates
Gunnar Jonsson Vinod Ambavat Saurav Bhattacharya Manoj Gupta
Jonsson & Hall Law Firm Ambavat Jain & PwC India Ashok Dhingra The Tata Power
Associates LLP Ashok Dhingra Associates Company Limited
Sigvaldi Fannar Jonsson Parag Bhide
BBA Legal Gagan Anand Khaitan & Co. Farida Dholkawala Neeraj Gupta
Legacy Law Offices Desai & Diwanji
Björn Már Ólafsson Nilakantha Bhoi Om Prakash Gupta
PwC Iceland Harshit Anand Uttar Pradesh Medical Mayank Francis Dias The Brihan Mumbai
Trilegal Supplies Corporation Ltd. Independent Lawyer Electric Supply &
Kristján Pálsson
Transport Undertaking
Jónar Transport Nand Gopal Anand Purnima Bhoi Michael Dias
Juris Corp Independent Consultant Independent Lawyer Rakesh Kumar Gupta
Ásgeir Á. Ragnarsson
Design Concept
BBA Legal Kalyan Arambam Swapnil Boshale Samir D’Monte
I.L.A. Pasrich & Company Ramesh Dalvi & Associates Sdmarchitects Ruchira Gupta
Jóhann Tómas Sigurðsson
The Juris Sociis
Lagahvoll slf Aman Arora Nidhi Bothra Maulik Doshi
Desai & Diwanji Vinod Kothari & Co. SKP Business Consulting LLP Sonia Gupta
Eyvindur Sólnes
Practicing Company Ashok Dhingra Associates
LEX Law Offices Asif Ashraf
Secretaries
Atul Dua
Diwan Advocates Advaita Legal Uttamkumar Hathi
Gunnar Sturluson
Sudeep D. Cecil Brus Chambers.
LOGOS, member Arun Ayare
KNM & Partners
Abhishek Dubey
Advocates & Solicitors
of Lex Mundi Adani Electricity Desai & Diwanji
Mumbai Limited Leena Chacko Kinjal R. Hingoo
Rúnar Svavar Svavarsson Arvind Kumar Dubey
Amarchand & Rasik P. Hingoo Associates
Veitur, Distribution- Saurabh Babulkar
Mangaldas & Suresh Adani Electricity
Electrical System Advaita Legal Mumbai Limited Akil Hirani
A. Shroff & Co.
Majmudar & Partners
Friðbert Þór Ólafsson Shashi Bala Thambi Durai
Harshala Chandorkar
Fjeldsted & Blöndal Municipal Corporation T. Durai & Co. Anshul Jain
TransUnion CIBIL Limited
Legal Services of Greater Mumbai L&L Partners Law Offices
Ferdinand Duraimanickam
Sravani Channapragada
Jón Þórarinsson P. V. Balasubramaniam BFS Legal Ashish J. Jain
J. Sagar Associates,
Creditinfo Iceland BFS Legal Ambavat Jain &
Advocates & Solicitors Harshit Dusad
Associates LLP
Vilhjalmur Herrera Thorisson Shrenik N. Bamb
Abhileen Chaturvedi Juris Corp
LOGOS, member Shrenik N. Bamb & Ashwani Jain
Economic Laws Practice Arpit Dwivedi
of Lex Mundi Associates
KNM & Partners Paras Jain
Shohit Chaudhry
Steinþór Þorsteinsson Sanjay Banga Vardhaman Customs
Shohit Chaudhry & Shahana Farah
Tollstjóri - Directorate Tata Power Delhi Clearing & Forwarding
Associates Infini Juridique
of Customs Distribution Limited Agencies
Esha Chauhan Uttam Gajjar
Jon Vilhjalmsson Neeraj Bansal Rajender Jain
IndusLaw Infosys BPO
EFLA Consulting Engineers Jawaharlal Nehru Amicus Business
Port Trust Abdul Aziz Osman Chaus Stuti Galiya Consulting
INDIA Diwan Advocates Khaitan & Co. Sanjiv Kumar Jain
Raghav Bansal
Bank of India RSB League Consultants, Chandni Chawla Gautam Gandotra Vardhaman Customs
Attorneys & Solicitors Phoenix Legal Amarchand & Clearing & Forwarding
Bharucha & Partners Mangaldas & Suresh Agencies
Sanchit Bansal Daizy Chawla
Alfred Adebare KPMG Singh & Associates, A. Shroff & Co. Sarul Jain
LexCounsel Advocates and Solicitors Disha Ganjoo K n J Partners
Shashwat Bansal
Abhaya Krishna Agarwal RSB League Consultants, Manjula Chawla K n J Partners Rajiv Jalota
EY Attorneys & Solicitors Phoenix Legal Rahul Garg Department of Goods and
Ca Surabhi Agarwal PwC India Services Tax, Government
Subhash Bansal Vinod Chithore of Maharashtra
SS Kothari Mehta & Co. RSB League Consultants, Municipal Corporation Abhinav Gaur
Harshit Agarwal Attorneys & Solicitors of Greater Mumbai Lawyer Sudesh Jandav
Fortune Legal The Brihan Mumbai
Shreya Basu Yakshay Chleda Manish Gaurav Electric Supply &
Advocates & Legal AZB & Partners Parinam Law Associates Mnsa Legal
Consultants Transport Undertaking
Hardeep Batra Priyanka Choksi Rajeev Kumar Gera Anand Kumar Jha
Kritika Agarwal Central Board of Indirect Desai & Diwanji Gera & Associates
Majmudar & Partners Central Board of Indirect
Taxes and Customs Taxes and Customs
Nitin Choudhary Manoj Gidwani
Vivek Kumar Agarwal Pallavi Bedi Department of Goods and SKP Business
L&L Partners Law Offices Dharmendra Johari
L&L Partners Law Offices Services Tax, Government Consulting LLP Johari Stonex
Amish Agashiwala of Maharashtra Industries Pvt. Ltd.
Shantanu Bhadkamkar Mangesh Gondavale, Dy.
Architect ATC Global Logistics Tania Chourasia Department of Goods and Vivek Johri
Anshuman Aggarwal Pvt. Ltd. Amarchand & Services Tax, Government Mumbai Customs
Pernod Ricard Mangaldas & Suresh of Maharashtra Zone - II (Nhava Sheva)
Neeraj Bhagat
India Pte. Ltd. A. Shroff & Co.
Neeraj Bhagat & Co. Rajesh Gosalia Biju Joseph
Omprakash Agrawal Ramesh Dalvi Himatlal Tribhovandas Lloyd & Johnson
Jai Bhagwan
Nagarkot Forwarders Ramesh Dalvi & Shah & Co.
J.B. Design Consultant Associates Chandrashekhar Joshi
Pvt. Ltd. Kartik Goswani
M.L. Bhakta PWD Government
Saloni Agrawal Neeraj Dar New Light Electric Co. of Maharashtra
Kanga & Co.
Nagarkot Forwarders Neelesh Datir Bhim Sain Goyal
Pvt. Ltd. Amit Bhandari Kunal Juneja
AILBIEA MP Law Offices
Vaish Associates Gourav Goyal
Subhash Agrawal Advocates Akash Deep Neeraj Bhagat & Co.
Directorate of Revenue Sumeet Kachwaha
Akash Deep & Navean Kachwaha & Partners
Intelligence, Mumbai Nitin V. Bhandari Anil Kumar Gulati
Sharma Advocates
The Brihan Mumbai Department of Parmod Kalirana
Uday Singh Ahlawat Electric Supply & Anand Desai Justice, Ministry of
Ahlawat & Associates Fortune Legal
Transport Undertaking DSK Legal Law and Justice Advocates & Legal
Advocates
Tejendra Mohan Bhasin Milan Desai Akash Gupta Consultants
Jotinder Singh Ahluwalia Central Vigilance Ambica Cargo Factum Legal
Adani Electricity Gaurang Kanth
Commission Forwarders Pvt. Ltd. Kanth & Associates
Mumbai Limited Arun Gupta
Anil Bhatia Vishwang Desai Factum Legal Ravindra Kasarpatil
Aqil Ahmed Anil Bhatia & Co. Desai & Diwanji
South Delhi Municipal Atul Gupta The Tata Power
Corporation Trilegal Company Limited
Rajas Kasbekar Anup Kulkarni Geeta Malhotra Shalini Munjal Soumya Patnaik
J. Sagar Associates, K n J Partners Legacy Law Offices J. Sagar Associates,
Anil Kasturi
Advocates & Solicitors Advocates & Solicitors
AZB & Partners Pragati Malik K.V.R. Murty
Aditya Kumar Spaces Architecture Studio Ministry of Corporate Ameet Pawar
Kripi Kathuria
L&L Partners Law Offices Affairs - Registrar Aakar Architects and
Phoenix Legal Dhruv Manchanda
Consultants Pvt. Ltd.
Dhananjay Kumar LexCounsel A.S. Nagarjun
Sanjay Kaul
Amarchand & J. Sagar Associates, Ashish Shamrao Pednekar
National Collateral Vipender Mann
Mangaldas & Suresh Advocates & Solicitors GVP Forwarder Pvt. Ltd.
Management Services KNM & Partners
A. Shroff & Co.
Limited (NCML) Priyanka Naik N. G. Pillai
Vikram Marg
Harish Kumar Sudit K. Parekh and Co. N. G. Pillai & Co.
Vandita Kaul Om Freight Forwarders
L&L Partners Law Offices
Department of Pvt. Ltd. Rakesh Nair Neha Pillai
Financial Services, Mona Kumar Rakesh Electricals N. G. Pillai & Co.
Sachit Mathur
Ministry of Finance Department of
Financial Services, L&L Partners Law Offices Rajiv Nakhare Nitin Potdar
Charandeep Kaur Adani Electricity J. Sagar Associates,
Ministry of Finance Gautam Mehra
Trilegal Mumbai Limited Advocates & Solicitors
Mrinal Kumar PwC India
Jaskiran Kaur Aseem Nanda Rashmi Pradeep
Shardul Amarchand R. K. Mehrotra
IndusLaw Central Board of Indirect Amarchand &
Mangaldas & Co. R.K. Clearing Pvt. Ltd. Taxes and Customs Mangaldas & Suresh
Simratjeet Kaur
Mrityunjay Kumar Ajoy Mehta A. Shroff & Co.
Trilegal Ravi Nath
Dhingra & Municipal Corporation
Singh - Attorneys-at-Law Rajinder Narain & Co. Anshul Prakash
Mitalee Kaushal of Greater Mumbai
Khaitan & Co.
KNM & Partners Mukesh Kumar
Harshakumar Nikam
Atul Mehta
KNM & Partners Department of Goods and Ray Sharat Prasad
Giridhar Kesavan Mehta & Mehta Services Tax, Government Advaita Legal
Vinzas Solutions Pratish Kumar Dara Mehta of Maharashtra
India Pvt. Ltd. Konduru Prasanth Raju
Juris Corp Little & Co. Sanjay Nirmal
Aditya Khadria Azizu Quadir
Rajesh Kumar Dipti Mehta Municipal Corporation
Economic Laws Practice EY
Jeena & Co. Mehta & Mehta of Greater Mumbai
Farrukh Khan Ajay Raghavan
Rupak Kumar Keyur Mehta Mallika Noorani
Diwan Advocates Trilegal
Jawarharlal Nehru M/S Keyur K. Mehta & Parinam Law Associates
Shahrukh Khan Customs House Company Ravishankar Raghavan
Sneha Oak Joshi
KNM & Partners Majmudar & Partners
S. Kumar Pankaj Mehta Khaitan & Co.
Gajanan Khanande Central Board of Indirect Fortune Legal Advocates & Vasanth Rajasekaran
Varun Ohni
Department of Goods and Taxes and Customs Legal Consultants Phoenix Legal
Desai & Diwanji
Services Tax, Government Shrutikirti Kumar Preeti G. Mehta S. Ramakrishna
of Maharashtra Dineshkumar Ohol
Shardul Amarchand Kanga & Co. Balaji Mariline Pvt. Ltd.
Mangaldas & Co. The Brihan Mumbai
Anup Vaibhav Khanna
Sushil Mehta Electric Supply & N.V. Raman
Khanna & Co. Vikram Kumar Mashtach Torah Legal Transport Undertaking MP Law Offices
Rajiv Khanna CTC Air Carriers Pvt. Ltd.
Vijay Mehta Shiju P.V. Srinivas Raman
Jeena & Co. Vipan Kumar AV Global Corporation IndiaLaw LLP Nishith Desai Associates
Tanya Khare Rajiv Gandhi National Pvt. Ltd. Udai Pal Subramanian Ramaswamy
Khaitan & Co. University of Law
Sachin Menon State Bank of India Khaitan & Co.
Rajeev Kharyal Arvind Kumar Bhatnagar KPMG Yogender Pal Amarlal Ramrakhiani
Tata Power Delhi Arvind Kumar & Associates
Akash Mishra Jayanita Exports Pvt. Ltd. Pre Litis Services
Distribution Limited Manoj Kumar Singh Trilegal Siddharth Paliwal
Singh & Associates, R.J.S. Randhawa
CA Bharat Khatri
Advocates and Solicitors Gunjan Mishra KNM & Partners Central Registry of
B. Khatri & Co., Chartered
Accountants L&L Partners Law Offices Divyanshu Pandey
Securitisation Asset
Vijay Kumar Singh Reconstruction and
Singh & Associates, Sharad Mishra J. Sagar Associates,
Kartik Khatri Security Interest of
Advocates and Solicitors Neo Multimedian Advocates & Solicitors
V H Khatri India (CERSAI)
Shivani Mishra Namrata Parashar
Veerchand Khatri Chandrakan Kumbhare Sharanya G. Ranga
Department of Goods and Neo Multimedian TransUnion CIBIL Limited
V H Khatri Advaya Legal
Services Tax, Government Saurabh Misra Rakesh Parik
Shivani Kher of Maharashtra
Aditi Rani
Saurabh Misra & MNRD & Associates
Kanth & Associates Advaya Legal
Amal Merin Kurian Associates, International Nishant Parikh
Gitika Kholi Diwan Advocates Lawyers K. Ravi Ranjan
Trilegal
Ahlawat & Associates Kanth & Associates
Preeti Ladha Ajay Mital
Advocates Amir Z. Singh Pasrich
Sudit K. Parekh and Co. South Delhi Municipal Shalini Ranjan
I.L.A. Pasrich & Company
Gautam Khurana Corporation L&L Partners Law Offices
India Law Offices LLP Vedika Lakhotia Manishkumar Patel
Juris Corp Sharmistha Mitra Dipak Rao
Lawyer
Ankit Khushu Amarchand & Singhania & Partners LLP
Kachwaha & Partners Harsh Lappssia Mangaldas & Suresh Amit Pathak
Pushkara Logistic Yomesh Rao
A. Shroff & Co. Department of Goods and
Jomon Kj. Solutions LLP YMS Consultants Ltd.
Services Tax, Government
N. G. Pillai & Co. Tanmay Mohanty
of Maharashtra Prateek Rastogi
Jayyannt Lappssia LexCounsel
Nausher Kohli AILBIEA Manishi Pathak
Trilegal
DSK Legal Ksubhra Mohapatra
Gayatri Loomba IndusLaw Manmohan Rawat
KSNM and Associates
Ravinder Komaragiri L&L Partners Law Offices Kalyaneshwari Patil
HPMS & Associates
The Tata Power Preeti Moorkoth Khanna
Rajiv Luthra Department of Goods and Ankita Ray
Company Limited Khanna & Co.
L&L Partners Law Offices Services Tax, Government Amarchand & Mangaldas &
Shinoj Koshy Avikshit Moral of Maharashtra Suresh A. Shroff & Co.
L&L Partners Law Offices Kunal Madan Juris Corp Sandeep Patil Ashish Razdan
KMA Law Office
Vinod Kothari Aditya Mukherjee Sudit K. Parekh and Co. Khaitan & Co.
Vinod Kothari & Co. Manish Madhukar BFS Legal Sanjay Patil Sanjay Razdan
Practicing Company Infini Juridique
Dushyant Mulani BDH Industries Limited Sanjay Razdan &
Secretaries Sinjini Majumdar Khimji Poonja Freight Vijay E. Patil
Associates Pvt. Ltd.
Subhash Kotian Majmudar & Partners Forwarders Pvt. Ltd. Municipal Corporation C.K. Reejonia
Subaash Electrical Dhruv Malhotra Shirish Mulekar of Greater Mumbai Department of
Pvt. Ltd.
Trilegal Justice, Ministry of
Law and Justice
Ankita Rungta Ankit Sharma Rahul Sinha Uday Y. Vajandar Hizkia Ardianto
KPMG EY DSK Legal The Brihan Mumbai EY
Electric Supply &
Hiren Ruparel Mahesh Sharma Suharsh Sinha Muhammad Aries
Transport Undertaking
Balaji Shipping Agency Mahesh Sharma & AZB & Partners PT PLN (Persero), East
Associates Pravin Vanage Java Distribution
Sonal Ruparel Vineet Sinha
Adani Electricity
Sharon Entrprises Manoranjan Sharma KNM & Partners Mumbai Limited
Aryanti Artisari
KNM & Partners
Kanti Mohan Rustagi Babu Sivapkakasam Alifrian Fajri Aryuanda
Satya Verma
Patanjali Associates Navean Sharma Economic Laws Practice Simbolon & Partners
Akash Deep & Navean Dipankar Vig Law Firm
Rajneesh Sabharwal Vishnu Solanki
Sharma Advocates MP Law Offices
Tata Power Delhi VLS & Co. Cucu Asmawati
Distribution Ltd. Nilesh Sharma Sameep Vijayvergiya Simbolon & Partners
Shweta Soni
Dhir & Dhir Associates Dhingra & Law Firm
Ravneet Sachdeva Fortune Legal Singh - Attorneys-at-Law
KPMG Priyanka Sharma Advocates & Legal Ibrahim Assegaf
Trilegal Consultants Sumit Vyas Assegaf, Hamzah &
S. Sadashiv
Vardhaman Customs Partners
Sadachiv & Co., Rohan Sharma K. P. Sreejith
Clearing & Forwarding
Chartered Accountants Pernod Ricard India Law Offices LLP Ivan F. Baely
Agencies
India Pte. Ltd. Ivan Almaida Baely &
Rituraj Saha Ganesh Srinivasan Akriti Yadav Firmansyah
Pernod Ricard Aasim Shehzad The Tata Power KNM & Partners
India Pte. Ltd. BFS Legal Company Limited Hamud M. Balfas
Kartikay Yadav Law Office of
Kartikey Sahai Karunakar Shetty Rajesh Srivastava
Dhir & Dhir Associates HBP & Partners
Advocate Ship Air Forwarders Office of Chief
Pvt. Ltd. Commissioner of Customs Manoj Yadav Marcellino Basuki
Ankit Sahoo
Neeraj Bhagat & Co. Fr. Meyer’s Sohn
LexCounsel Kunal Shetty Aravind Srivatsan
Desai & Diwanji PwC India Monika Yadav Bezaliel Basuki Erlan
Keshav Saini
Jawarharlal Nehru Soewito Suhardiman
KNM & Partners Vishwas Shrikhande Sumithra Suresh
Customs House Eddymurthy Kardono
The Tata Power L&L Partners Law Offices
Abhishek Saket Rohit Yadav Benny Bernarto
Company Limited
Infini Juridique Vaibhav Suri
KNM & Partners TNB & Partners
Vishnu Shriram L&L Partners Law Offices
Sadashiv Salunkhe Sanjay Yadav Emilditri Bintari
Phoenix Legal
PWD Government Pushkar Suthar
South Delhi Municipal Ariyanto Arnaldo
of Maharashtra Akash Shukla Pushkar Consultants Corporation Law Firm
PwC India
Neha Samant Vijeta Suvarna Fabian Buddy Pascoal
Amarchand & Mangaldas & A.K. Singh Rushabh SeaLink INDONESIA Hanafiah Ponggawa &
Suresh A. Shroff & Co. Vardhaman Customs Partners (Dentons HPRP)
Rajat Taimni Indonesia Notary
Clearing & Forwarding
Sirisha Sampat
Agencies Tuli & Co. Organization Tony Budidjaja
Kanga & Co. Budidjaja International
Anuja Talukder Indonesian Vegetable
Brij Bhushan Singh
Pramod Sant PwC India Oil Association Lawyers
Transparency
Siemens Ltd. International India Sianti Candra
Siddharth Tandon OnlinePajak
Jena Saradindu J. Sagar Associates, Roosdiono & Partners
Chanderpal Singh PT Iternusa Hasta Buana
S. Jena & Associates Advocates & Solicitors (a member of ZICO|law)
Jawarharlal Nehru
Daya Saran Customs House Jayesh Tank Rekaelektra Teresa Chiquita
Super Freight Yohanes Arts Abimanyu Makarim & Taira S.
Dileep Singh Rajesh Tayal
Satyen Saraswat Samsung India KNM & Partners PT Pefindo Biro Kredit Vita Damayanti
Electronics Pvt. Ltd. Dendi Adisuryo KarimSyah Law Firm
Yashaswee Sarkhel Stephanie Tellis
Trilegal Dilip Singh Legasis Services ADCO Law Juni Dani
MNRD & Associates Private Limited Adhika Aditya Budidjaja International
Sukrit Seth Lawyers
Advaita Legal Mohan Kumar Singh Chetan Thakkar Oentoeng Suria & Partners
Office of Chief Kanga & Co. Nafis Adwani Sofi Darmawan
Manish Shah Commissioner of Customs Kuehne Nagel Indonesia
Sudit K. Parekh and Co. Dinesh Thakkar Ali Budiardjo, Nugroho,
Nitesh Kumar Singh Bhavana Clearing Reksodiputro, member Kornelis Dehotman
Paresh Shah Patrons Legal of Lex Mundi Hadromi & Partners
Forwarding &
RPS Logistics Advocates & Solicitors Shipping Pvt. Ltd. Fatah Adzkia Benediktus Derry Galista
Prasham Shah S.K. Singh Witara Cakra Advocates Archikon Wiratama PT
Ravi Thakkar
Juris Corp Cadence Electrical National Collateral (in association with
White & Case LLP) Vincensius Desta Galang
Priyansh Shah Engineers Pvt. Ltd. Management Services Budidjaja International
M/S Paresh Sachin Kumar Singh
Limited (NCML) Agus Ahadi Deradjat Lawyers
Champaklal Shah Jeena & Co. Piyush Thareja ABNR
Reginald A. Dharma
Priyansh Shah Sajai Singh
Neeraj Bhagat & Co. Asrul Ahmad Adnan Kelana
RPS Logistics J. Sagar Associates, Tushar Thimmiah Nurjadin Sumono Haryanto & Hermanto
Richa Shah Advocates & Solicitors Phoenix Legal Mulyadi & Partners
Nita Dharmawi
Anant Industries Sheetlesh Singh Arun Todarwal Sandy S. Alam PT Kredit Biro
Rishabh Shah MNRD & Associates Arun Todarwal & PT Terminal Petikemas Indonesia Jaya (KBIJ)
Associates LLP Surabaya
L&L Partners Law Offices Subodh Singh Defrizal Djamaris
GST Audit Mala Todarwal Daniel Alfredo Kudri & Djamaris
Saumil Shah
Commissionerate Arun Todarwal & Legisperitus Lawyers
BDO India LLP Natasha Djamin
V. K. Singh
Associates LLP Musdig Ali Suhudi Oentoeng Suria &
Tara Shahani
Public Works Department, Jaishree Tolani Lamba UKL/UPL Partners
Kachwaha & Partners
Government of Delhi AZB & Partners Fessy Alwi
Amish Shahar Bama Djokonugroho
Ltee Singhal Suhas Tuljapurkar Notary Budidjaja International
Amar Electricals
L&L Partners Law Offices Legasis Services Melvin Andy Himadinata Lawyers
Nitin Shaligram Private Limited
Mukesh Singhal LHBM Counsel Fadjar Donny Tjahjadi
Department of
Goods and Services KNM & Partners Dhrupad Vaghani Irina Anindita Ministry of Finance
Tax, Government Ravinder Singhania
Economic Laws Practice Makarim & Taira S. Wuyung Dwi Sayekti
of Maharashtra Singhania & Partners LLP Konsultan Pajak
Ramesh K. Vaidyanathan Cindy Anjani
Shambhu Sharan Advaya Legal Adnan Kelana Terdaftar
Abhimeet Sinha
Singhania & Partners LLP Singhania & Partners LLP Rahul Vaish Haryanto & Hermanto Rizky Dwinanto
S. R. International ADCO Law
Aris Eko Prasetyo Indira Kantiana Anita Mihardja Ratih Perwitasari Indra Setiawan
Sidabukke Clan & SSEK Indonesian Markus Sajogo & Markus Sajogo & Ali Budiardjo, Nugroho,
Associates Legal Consultants Associates Associates Reksodiputro, member
of Lex Mundi
Ahmad Fadli Iswahjudi A. Karim Kristo Molina Ay Tjhing Phan
Brigitta I. Rahayoe & Witara Cakra Advocates PwC Indonesia Iwan Setiawan
Mirza Karim
Partners (in association with Makes & Partners
KarimSyah Law Firm Abraham Pierre
White & Case LLP)
Nurulita Fauzie KPMG Stephanie Lea Olivia Setidys
Othman Karim
Brigitta I. Rahayoe & Ayu Widya Murti
KarimSyah Law Firm Hendra Prawiro Arief Setyadi
Partners Indonesia Investment
Daniel Djoko PKF Accountants &
Rizki Karim Coordinating Board
Edly Febrian Widjaja Tarliman & Partner Business Advisers
Budidjaja International Hesa Adrian Kaswanda Zaenal Mustofa
Rizky Priyanto, S. H., M.M. Hj. Wedhayati Sh. Mh.
Lawyers Leks&Co Lawyers Rahmi Jened and Partners
Stephen and Partners Surabaya District Court
Fajar Febriandi Anita Lucia Kendarto Latifa Mutmainah
Kris Shendy Putra Bonar Sidabukke
PT Toyota Astra Motor Notaris & Pejabat Rivai Triprasetio &
PT Mega Samudra Bonar Sidabukke &
Pembuat Akta Tanah Partners
Adrian Fernando Transportasi Partners
Leks&Co Lawyers Henrietta Kristanto Heru Muzaki
Afriyan Rachmad Sudiman Sidabukke
PB Taxand LHBM Counsel
Muhamad Kamal Fikri Roosdiono & Partners Sidabukke Clan &
Assegaf, Hamzah & Fadriyadi Kudri Inaya Safa Nadira (a member of ZICO|law) Associates
Partners Kudri & Djamaris Hanafiah Ponggawa &
Archie Rahadian Hanafi Ricardo Simanjuntak
Partners (Dentons HPRP)
Ahmad Fikri Assegaf Johan Kurnia Markus Sajogo & Ricardo Simanjuntak &
Assegaf, Hamzah & Hadiputranto, Alexander Nainggolan Associates Partners
Partners Hadinoto & Partners Hadromi & Partners
Vanya Edria Rahmani Yudianta Medio N. Simbolon
Aprilda Fiona Butarbutar Ayu Katarina Kusnadi Feriyanti Nalora Hanafiah Ponggawa & Simbolon & Partners
Aprilda Fiona & Oentoeng Suria & Otoritas Jasa Keuangan - Partners (Dentons HPRP) Law Firm
Partners Law Firm Partners Indonesia Financial
Emita Rahmawati Stefanny Oktaria Simorangkir
Services Authority
Sinuhadji Frans Yoshua Winita E. Kusnandar Oentoeng Suria & Partners Budidjaja International
Oentoeng Suria & Kusnandar & Co. Safita Ratna Narthfilda Lawyers
Ilman Rakhmat
Partners Oentoeng Suria &
Alamo Dewanta Laiman Rakhmat Suroso Mario Sinjal
Partners
Michael Giovanni Legisperitus Lawyers Advocates Nurjadin Sumono
Brigitta I. Rahayoe & Chandra Nataadmadja Mulyadi & Partners
Rio Lassatrio Muhammad Razikun
Partners Suria Nataadmadja &
LHBM Counsel MUC Consulting Group, Edison Sipahutar
Associates
Naz Juman Gulinazaer member of Russell PT PLN (Persero) Indonesia
Henny Lavita State Electricity
Schinder Law Firm Suria Nataadmadja Bedford International
Fr. Meyer’s Sohn Suria Nataadmadja & Corporation
Michael Hadi Gustaaf Reerink
Eddy M. Leks Associates
PT Kredit Biro ABNR Arnaldo JR Soares
Indonesia Jaya (KBIJ) Leks&Co Lawyers Jessica Natalla Susanto Ariyanto Arnaldo
Santo Reksoprodjo
Iuliana Leon Archikon Wiratama PT Law Firm
Mohammad Iqbal Hadromi PT Design Global Indonesia
Hadromi & Partners Țuca Zbârcea & Asociații Imran Nating S.H. Soegijo
Sophia Rengganis
David Leonard Bukit Indonesian Association KKP Soegijo, Djodi & Rekan
Al Hakim Hanafiah
of Receivers and
PwC Indonesia
Hanafiah Ponggawa & PT Pefindo Biro Kredit Dyah Soewito
Administrators (AKPI) Vincencia Rininta Emasari
Partners (Dentons HPRP) Noorfina Luthfiany SSEK Indonesian
Ratih Nawangsari Bank Indonesia Legal Consultants
Dedet Hardiansyah Bank Indonesia
Oentoeng Suria & Partners Erika Rosalin
Budiman and Partners Nursyam S.H. M. Hum Ardi Haqi Solla
Mia Noni Yuniar Talal Abu-Ghazaleh Otoritas Jasa Keuangan -
Bambang Hari Pumomo Surabaya District Court Legal (TAG-Legal)
Brigitta I. Rahayoe & Indonesia Financial
GT PRO Syamsul Maarif Partners Services Authority
Mahesa Rumondor
Safitri Hariyani Mahkamah Agung Adnan Kelana
Republik Indonesia Rizana Noor Joyce Sudarto
SIP Law Firm PT Kredit Biro Haryanto & Hermanto
Yozua Makes Yogi Sudrajat Marsono
Michael Hasian Giovanni Indonesia Jaya (KBIJ) Valdano Ruru
Makes & Partners Assegaf, Hamzah &
Brigitta I. Rahayoe & Putra Nugraha Makarim & Taira S. Partners
Partners Yasser Mandela Witara Cakra Advocates E.L. Sajogo Kusno Sugeng W.
Yansah Hasstriansyah Budidjaja International (in association with Markus Sajogo &
Lawyers PT Bimasco Cargo System
Badan Pelayanan Terpadu White & Case LLP) Associates
Satu Pintu (BPTS) Manumpak Manurung Marini Sulaeman
Ri Agus Nugroho Rika Salim Legisperitus Lawyers
Erwandi Hendarta Priscila Manurung Otoritas Jasa Keuangan - Oentoeng Suria & Partners
Hadiputranto, Ali Budiardjo, Nugroho, Indonesia Financial Bambang Suprijanto
Services Authority Sunar Sanubari EY
Hadinoto & Partners Reksodiputro, member Schinder Law Firm
of Lex Mundi Iwan Nur Rachmat Yohanes Susanto
Nurman Hidayat
Rahmi Jened and Partners Mahardikha K. Sardjana Archikon Wiratama PT
Indonesia Investment Benny Marbun
Coordinating Board Hadiputranto,
PT PLN (Persero) Indonesia Wahyu Nuryanto Hadinoto & Partners Aria Suyudi
Yenny Himawan State Electricity Multi Utama Mahkamah Agung
Notaris & PPAT Corporation Consultindo (MUC) Nur Asyura Anggini Sari Republik Indonesia
Bank Indonesia
Ide Reachani Martana Ruri Oktavia Fanri Tamara
Sh. Mh. Hufron
Hufron & Rubaie Aisin Indonesia PT Global Chandra Bob Saril Legisperitus Lawyers
Advocates & Legal Perkasa PT PLN (Persero), East
Hendro Martono Sindu Tan
Consultants Java Distribution
Hamanroko Heru Pambudi PT Multi Karya Primatama
Ministry of Finance Jutha Sasmita
Brigitta Imam Rahayoe Ahmad Maulana
Krisna Law Firm Felicia Tania
Brigitta I. Rahayoe & Assegaf, Hamzah & Heru Pamungkas Legisperitus Lawyers
Partners Partners Assegaf, Hamzah & Haryo Sedewo
Indonesia Investment Kurniawan Tanzil
Deshaputra Intanperdana Amalia Mayasari Partners
Coordinating Board Makarim & Taira S.
Hadromi & Partners Simbolon & Partners Kresna Panggabean
Law Firm Harment Sembiring Adripranata Tarliman
Anastasia Irawati TNB & Partners
Indonesia National Daniel Djoko
ABNR Ella Melany Joshua J. Panjaitan Single Window Tarliman & Partner
Edy Junaedi Hanafiah Ponggawa & Leks&Co Lawyers
Partners (Dentons HPRP) Joana Maleriluah Sembiring Daniel Djoko Tarliman
Badan Pelayanan Terpadu Evi Pasaribu Suria Nataadmadja & Daniel Djoko
Satu Pintu (BPTS) Any Miami Roosdiono & Partners Associates Tarliman & Partner
Brinanda Lidwina Kaliska PwC Indonesia (a member of ZICO|law)
Erwin Setiawan Rizaldy Tauhidi
Makarim & Taira S.
EY Oentoeng Suria & Partners
Arief Tejo S. Mohammad Alavi Bahram Farivar Sadri Amir Mirtaheri Ali Sharifi
Indonesian Logistics Iranian Association Sharestan Consultants Sabeti & Khatami Law Firm Nik Tak Co. Ltd.
and Forwarders of Certified Public
Zahra Farzaliyan Ali Mirzaee Pegah Sharifzadeh
Association (ALFI) Accountants
Company Registration Company Registration International Law
Prawitra Thalib Hamidreza Alipour Shirsavar Office Office Office of Dr. Behrooz
Universitas Airlangga Islamic Azad University Akhlaghi & Associates
Mohadeseh Fereydoun Golazin Mokhtari
Lasiman Tjahpati Ali Amani Securities and Exchange Atieh Associates Farzan Shirvanbeigi
Combi Logistics Daya-Rahyaft Auditing & Organization of Iran Tehran Municipality -
Farzaneh Montakhab
Management Services Fanavaran Shahr Co.
Harris Toengkagie Saeideh GardeshKhah Sabeti & Khatami Law Firm
Makarim & Taira S. Mohammad Reza Anbiyaei Izadi Law Firm Rajat Ratan Sinha
Zahra Moshref Javadi
International Centre of RCS Pvt. Ltd. Business
Claudia Trevana
Higher Education and
Shahriar Ghadimi Atieh Associates Advisors Group
Legisperitus Lawyers Scientific Studies (ICHES) Sharestan Consultants
Dorsa Mossayebzadeh
Pedram Soltani
Achmad Tri Cahyono
Sogol Arshi
Mahmud Ghadiri Sadrabadi International Law PERSOL Corporation
Otoritas Jasa Keuangan - PraeLegal Iran Office of Dr. Behrooz
Allahyar Ghajar Davallou
Indonesia Financial Akhlaghi & Associates Saeed Soltani
Tehran Municipality -
Services Authority Zahra Asadi ESK Law Firm
Fanavaran Shahr Co. Mehdi Mousavi
Ministry of Economic
Gatot Triprasetio
Affairs and Finance PERSOL Corporation Mohsen Soltaninezhad
Saeedeh Haji Hoseini
Rivai Triprasetio & Partners Kerman Chamber
Ministry of Economic Amir Tahami Nejad
Anahita Asgari Fard of Commerce
Runi Tusita Affairs and Finance Persian Cargo Co. Ltd.
Asgari & Associates
PwC Indonesia International Law Firm
Sahar Sotoodehnia
Ahmad Hassani Fariba Norouzi
International Law
Yeremia Valentino Daya-Rahyaft Auditing & Parsian Insurance Co.
Gholam Ali Asghari Office of Dr. Behrooz
Legisperitus Lawyers Management Services
Great Tehran Hasan Omidvar Akhlaghi & Associates
Diaz Vatriando Electricity Distribution Seyed Milad Hossaini Asgari & Associates Manijeh Tabibi
Adnan Kelana Company (GTEDC) Securities and Exchange International Law Firm Ministry of Economic
Haryanto & Hermanto Organization of Iran
Zayer Ayat Zohreh Papi Affairs and Finance
Sony Panji Wicaksono Iranian National Tax Mahdiyar Hosseini Central Bank of the Seyyed Mehdi Tabibzadeh
Bank Indonesia Administration (INTA) Notary Office No. Islamic Republic of Iran Kerman Chamber
1286 of Tehran
Lydia Widiaty Toktam Aynehkar Shahla Pournazeri of Commerce
Hanafiah Ponggawa & PERSOL Corporation Seyed Mohammad Reza Law Offices of Shahla Mehdi Taghavi
Partners (Dentons HPRP) Hosseini Pournazeri & Associates
Majed Azizian Ministry of Economic
Safira Widodo Central Bank of the Katayoun Hosseinnejad Mohammad Rahmani Affairs and Finance
Islamic Republic of Iran Hosseinnejad & Esfahanian Bayan Emrooz
Anthony Winza Probowo Mohammad Reza Talischi
Law Partners International Law Firm
Budidjaja International Rambod Barandoust PERSOL Corporation
Lawyers Consultant Arash Izadi Yahya Rayegani
Ebrahim Tavakoli
Izadi Law Firm PraeLegal Iran
Revaldi Wirabuana Somayeh Bodaghi Atieh Associates
SSEK Indonesian Central Bank of the Saleh Jaberi Atiyeh Rezaei
Vrej Torossian
Legal Consultants Islamic Republic of Iran ESK Law Firm Dr. Shirin O. Entezari & Torossian, Avanessian &
Farshid Davani Nasim Jahanbani
Associates Associates
Heri Witono
KarimSyah Law Firm Davan World Great Tehran Mahboub Sadeghi
Gholam Hossein Vahidi
International Trading Co. Electricity Distribution Central Bank of the
Budi Wiyono Dr. Vahidi & Associates
Company (GTEDC) Islamic Republic of Iran
Indonesian Logistics Gholam-Hossein Davani
Zohreh Yazdani Paraei
and Forwarders Daya-Rahyaft Auditing & Mohammad Jalili Pedram Sadeghi
Association (ALFI) Management Services Iran Credit Scoring ESK Law Firm Ahmad Yousefi
Mohammad Davani
Dr. Yousefi Law Office
Dani Yahya Farid Kani Amir Hossein Saki
Combi Logistics Davan World Atieh Associates Hosseinnejad & Esfahanian AmirHossein Zamani
International Trading Co. Law Partners
Muhammad Yusuf Mirza Anooshiravan Karimi IRAQ
Zamhuri Farhad Derhami Karimi & Associates Masoomeh Salimi
Indonesia Investment Bayan Emrooz Law Firm Sabeti & Khatami Law Firm EY
Coordinating Board International Law Firm PwC
Esmaeil Karimian Manoochehr Sarhang Khanlari
Mohammad Zamroni Sofie Djagharbekian ESK Law Firm Karimi & Associates Ahmed Abboud Al Janabi
Zamro Law Firm Torossian, Avanessian & Law Firm Mena Associates in
Babak Kashanizadeh
Associates association with
Jacob Zwaan Province Tehran Kambiz Sedaghat
KPMG Meysam Doaei Electricity Distribution Amereller
Esfarayen Branch, Pouya Sepehr
Company (TEPDC) Hadeel Salih Abboud Al-Janabi
Islamic Azad University Sharestan Consultants
IRAN, ISLAMIC REP. Setareh Kermani Mena Associates in
Roza Einifar Amin Setayesh association with
T&S Associates Karimi & Associates
International Law Law Firm Organization of Deeds Amereller
Trade Promotion Office of Dr. Behrooz and Property Registration
Organization of Iran Behnam Khatami and Notaries Shamil Abdul Bari Omar
Akhlaghi & Associates General Secretariat
Sabeti & Khatami Law Firm
Sareh Abadtalab Shirin Ozra Entezari Ahmad Shabanifard of Council of
Organization of Deeds Amin Khoroush International Centre of Ministers COMSEC
Dr. Shirin O. Entezari &
and Property Registration Associates Masoud Kiumarthi
Higher Education and
and Notaries Scientific Studies (ICHES) Mohammed Abdulmawjood
Marjan Esfahanian Central Bank of the EADE Org
Elham Abbasi Hosseinnejad & Esfahanian Islamic Republic of Iran Sara Shabanifard
RS Component Alaa Ahmed
Kamran Abdovali Law Partners Majid Mahallati Ministry of Oil
Seyyed Amir Hossein Etesami A.M. Mahallati & Co. Khatereh Shahbazi
Morteza Adab International Law Muqdad Al Juboori
Company Registration Securities and Exchange Davoud Malekmohammadi Al-Muhamoon
Organization of Iran Office of Dr. Behrooz
Office Sharestan Consultants Al-Mutahidoon For Legal
Akhlaghi & Associates
Ali Ahmadi Ali Ettefagh Hamidreza Mansouri Consulting, Advocates &
Ettefagh & Co. Vahideh Shahyad Accounting Management
Tehran Chamber of Tehran Electricity
Parsian Insurance Co.
Commerce, Industries Shahin Fadakar Distribution Co. Qismah Ali
and Mines International Law Hassan Shakeri Central Bank of Iraq
Mahnaz Mehrinfar
Office of Dr. Behrooz Province Tehran
Mousa Ahmadi International Law Saba Ali
Akhlaghi & Associates Electricity Distribution
Borhan Credit Rating Agency Office of Dr. Behrooz Ministry of Electricity
Company (TEPDC)
Amir Fardad Akhlaghi & Associates
Behrooz Akhlaghi Javad Bahar Shanjani Ihsan Jasim Al-Khalidi
International Law Parsian Insurance Co. Amir Karbasi Milani Ministry of Planning
Farjam Law Office
Office of Dr. Behrooz Milani Law Firm
Akhlaghi & Associates
Adil Al-Lami John Comerford Tom O’Brien Doron Cohen Michelle Liberman
Management Systems Cooney Carey Consulting Office of Government Raveh, Ravid & Co. S. Horowitz & Co.,
International Ltd. - member of Russell Procurement CPAs - member of Russell member of Lex Mundi
Bedford International Bedford International
Rukaya Sabaah Al-Oqabee Fiona O’Connell Amnon Lorch
Ministry of Planning Anna-Marie Curran O’Flynn Exhams Yael Crema Yigal Arnon & Co.
A&L Goodbody Ministry of Finance
Al-Azhar Al-Rabie Laura O’Connor Nofar Maimon
Ministry of Planning Emma Doherty Mason Hayes & Curran Itay Deutsch Raveh, Ravid & Co.
Matheson Naschitz, Brandes, CPAs - member of Russell
Munther B. Hamoudi Seóna O’Donnellan
Amir & Co. Bedford International
Al-Buraq Engineering Gavin Doherty Matheson
Co. Ltd. Eugene F. Collins Solicitors Guy Dvory Liron Mendelevitz
Irene O’Donovan
S. Horowitz & Co., Krief Albatros Ltd.
Daniel Heintel Ciara Dooley O’Flynn Exhams member of Lex Mundi
Mena Associates in Arthur Cox, member Yeoshua Miniviski
Brian O’Malley
association with of Lex Mundi Moria Eshel-Ochman RSM Shiff Hazenfratz & Co.
Amereller A&L Goodbody Ministry of Justice
Kenneth Egan Michael Mograbi
John O’Shaughnessy
Deepak John Arthur Cox, member Yigal Faberman Peltransport
Bridgeway Shipping & of Lex Mundi
Irish Water
Amichay Finkelstein Shay Moyal
Clearing Services Shaun O’Shea
Garret Farrelly Amit, Pollak, Fahn Kanne & Co. Grant
Mohamed Salim Khalef Matheson Beauchamps Matalon & Co. Thornton Israel
Ministry of Planning Kevin Quinn
Laura Feely Jonathan Finklestone Assaf Neeman
Rjaa Abas Khalidi Eugene F. Collins Solicitors PwC Ireland Meitar Liquornik Rinat & Assaf
Ministry of Planning Susan Robertson Geva Leshem Tal Neeman - Architects
Joanne Finn
Mohamad Khareem Byrne Wallace Central Bank of Ireland - Nitzan Fisher Conforti Yonathan Nissenhaus
Central Credit Register Yigal Arnon & Co. Goldfarb Seligman & Co.
Mzahim Mahmud Al-Jubouri Frank Flanagan
Bryan Rogers
Sanad Law Firm Mason Hayes & Curran Eliran Furman Gil Oren
ESB Networks Yigal Arnon & Co. Yigal Arnon & Co.
Hazim Majeed Sinead Grace
Noel Rubotham
Ministry of Electricity Beauchamps Viva Gayer Yael Pollack Glick
Courts Service of Ireland Erdinast, Ben Nathan, ICA
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Consultants Roughan and O’Donovan Naschitz, Brandes,
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Conan Higgins
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Tzippi Rozenberg Law Firm
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for Taxes
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Mohammed Shawkat Commisioners Irish Credit Bureau Maram Hasan
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Abdelrahman Sherif PwC Ireland ISRAEL
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ad Ashurst LLP
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e Associati Studio Notarile Ferrari ad Ashurst LLP
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Studio Legale Associato
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Giulia Fabrizi Grimaldi Studio Legale
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Legal Services Development
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Carabba & Partners BDO Company Limited
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Legália Hylton Powell Levy Cheeks
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Pierluigi Sodini of Jamaica Donovan Jackson Keith Senior Adachi, Henderson,
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Ferdinand Smith Hiroshi Fukunaga
Agenzia delle Entrate Maurice Barrett Ruth-Ann Lacey-Sherard Office of Supervisor Ministry of Justice
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Organisation of Jamaica Fuyuka Harano
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Services Ltd. Lynda Mair Ariel von Cork Tomotsune
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Patterson Mair Hamilton Office of Supervisor
Camille Facey Akiko Hori
Silvia Totti of Insolvency
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White & Case LLP
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Yasmina Tourougou L. Howard Facey Associates National Land Agency
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ad Ashurst LLP Joan Ferreira-Dallas BDO Jamaica Public Service Labor Consultant
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Horace Messado Shouichi Imanishi
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ad Ashurst LLP
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Stefano Tresca Company Limited
Keisha Melhado Forrest Alton Morgan White & Case LLP
iSeed
Jamaica National Legis-Alton E. Morgan & Elaine Williams
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Luca Tufarelli Co. Attorneys-at-Law Jamaica National
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e Associati
Hart Muirhead Fatta Naylor & Mullings Marc Williams
Attorneys at Law Ryuji Ino
Valentina Turco Williams, McKoy &
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Partners EY
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CEAC Solutions Kazuhiko Ishibashi
Maurizio Vacca Group Ltd. Mark Williams
Kingston Wharves Limited Kansai Electric Power
VM Impianti Elettrici Jan Gordon Camara Nelson
Patterson Mair Hamilton Akiko Isoyama
Rachele Vacca de Dominicis West Indies Home Paul Williams
Contractors Complete Development PwC Tax Japan
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Eugenio Vaccari DunnCox Trevor Patterson
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Creditinfo Jamaica
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Nippon Express Co. Ltd.
Seiya Kinoshita Yoshihiko Ono Takeo Tsukamoto Aya Al Kloub Muayyad Hattar
Nihon University College Labor and Social Nishimura & Asahi Al Tamimi & Company Barghouti Khirfan
of Risk Management Security Attorney Advocates & Legal Hattar Advocates
Shougo Tsuruta
Yoshihiko Ono Office Consultants
Takumi Kiriyama PwC Tax Japan Nadim Hattar
Nishimura & Asahi Hiroyuki Osuka Manal Al Rawabdeh Saed Karajah &
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Osaka District Court Companies Control Partners LLP
Akemi Kitou CTI Engineering Co. Ltd. Department
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Yuichi Urata
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Consultants
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Security Attorney White & Case LLP Khalifeh & Partners Lawyers George Hazboun
Credit Information International
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Center Corp. Yoko Saito Eman M. Al-Dabbas
Consolidated for
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Masayoshi Kobayashi Matsumoto - Osaka Legal Consultations
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Baker McKenzie Yuka Sakai
Reem Hazboun
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City-Yuwa Partners Ashraf Alja’fari
International
Shinji Koda Anderson Mori &
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Yoshiko Koizumi Hitoshi Wakiya
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Hiroyuki Konishi Michi Yamagami Department
Legal Partner Greater Amman Municipality
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Garvey Schubert International Nour AlSharq
Yasuyuki Kuribayashi Akihiro Yamamoto Trading Company
Barer Law Firm Consolidated for
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Hitoshi Saruwatari Basel Kawar
Torahiko Masutani Shunichi Yamamoto Liana Al-Mufleh Kawar Transport &
Kinki Tsukan Co. Ltd.
Anderson Mori & Yamamoto Tax Hammouri and Partners Transit Kargo
Tomotsune Kei Sasaki Accounting Office Attorneys At-Law
Anderson Mori & Samer Kawar
Hiroaki Matsui Takayuki Yamashita Rania Alnaber Samer Kawar &
Tomotsune
Nishimura & Asahi Anderson Mori & International Business Associates, Consultants
Ichiro Sato Tomotsune Legal Associates and Legal Advisors
Nobuaki Matsuoka
Osaka International Tetsuro Sato Yoshio Yanagisawa Rasha Laswi
Ghada Al-Sha’arawi
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Ahmad Amoudi
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Michihiro Mori Saleh M. Abdel Ati
Nishimura & Asahi Junko Suetomi EY Celina Mouasher
Ali Sharif Zu’bi,
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Kinden Co. Fathia Abdulkhaliq Counselors at Law
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Toshiaki Nakamura Anderson Mori & Legal Consultants Michael T. Dabit Zalloum & Laswi Law Firm
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Yafa Abourah Associates
Masaru Nakano Hiroto Takahashi Al Tamimi & Company National Construction
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Consultants Qudah Law Firm Adnan Naji
Jumpei Nakata Yasuyuki Takahashi
EY Nissin Corporation Hayja’a Abu Al Hayja’a Vincent Flamant Central Bank of Jordan
Talal Abu-Ghazaleh Aqaba Container Dana A. Namrouqa
Ken Nakatsuka Yohei Takayanagi Terminal
Nakatsuka Ken Tax Kansai Electric Power Legal (TAG-Legal) Beiruti Attorneys &
Accounting Office Nayef Abu Alim Qais Frehat Counselors at Law
Kuniyoshi Tanaka Zalloum & Laswi Law Firm
Noriyuki Nishi Sumitomo Mitsui Premier Law Firm LLP Khaldoun Nazer
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Talal Abu-Ghazaleh Beiruti Attorneys & Lawyers
Hiromasa Nishibayashi Mikio Tasaka Counselors at Law
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Keisuke Nishimura Anas Fukahaa Companies Control
and Consulting, Inc. Nadine Abu-Shaqra
White & Case LLP ISTD Department
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Attorney Harness, Inc. Kazuki Toriuchi Legal Associates
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Fumiya Obinata Saed Karajah & Central Bank of Jordan Hala Qutteineh
Nishimura & Asahi Takaharu Totsuka Partners LLP Al Tamimi & Company
Anderson Mori & Nida Goussous Advocates & Legal
Yuya Okajima Bassam Gh Al Abdallat
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PwC Legal Japan Qudah Law Firm
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Kotaro Okamoto Farah Al Ghazwi
Sumitomo Mitsui Trust Tariq Hammouri The Jordanian Electric
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Legal (TAG-Legal) Hammouri and Partners Power Co. Ltd. (JEPCO)
Wataru Okata Attorneys At-Law
Hiroe Toyoshima Lana Salameh
Nishimura & Asahi Nakamoto & Partners Sami Hattab the Jordanian Counselor
Amman Stock Exchange
Khaled Saqqaf Rustam Baitazin Zhansaya Kalybekova Assel Mukhambekova Shynggys Turez
Al Tamimi & Company Signum Law Firm EY GRATA International Kozqaras Consulting
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Manhal Sayegh Institute Kazakhstan Colt & Mosle LLP PwC Kazakhstan
Aidos Bekov
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National Bank of Baker Tilly Synergy Partners Law Firm
Nazym Bekturova
Firas Sharaiha Kazakhstan
Rabah and Sharaiha Dentons Kazakhstan LLP Yevgeniya Nossova Alexandr Tyo
Legal Consultants
Erlan Galymovich Kaparov Dechert Kazakhstan LLP Centil Law Firm
Talgat Berdimuratov
BI Road Construction
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Saed Karajah &
Maksud Karaketov Economic Research Svetland-Oil LLP
Aizhan Bozaeva
Partners LLP Centil Law Firm Institute Kazakhstan
Ministry of Finance Azim Usmanov
Batool Ghassan Tanash
Anel Kassabulatova Aidana Nurtazina Centil Law Firm
Chinara Bugimbaeva
Qudah Law Firm Signum Law Firm Signum Law Firm
Kaganat Service Daulet Utenov
Haneen Tantash
Madina Kazhimova Islambek Nurzhanov Ministry of National
Kuanyshbek Bukeyev
Ali Sharif Zu’bi, Ministry of National Synergy Partners Law Firm Economy
First Credit Bureau Economy
Advocates & Legal Anel Omirbay Nikita Sergeevich Vasilchuk
Consultants Svetlana Ceban
Indira Kelmenbetova Synergy Partners Law Firm EnergoPromStroiProekt
PwC Kazakhstan National Bank of LLC
Khaled Tuffaha Abubakirsydyk Perdebaev
KPMG Kawasmy & Victoria Chagay Kazakhstan
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Basel Uraiqat Alexander Chumachenko Signum Law Firm Committee of the of the Almaty City
Uraiqat Architects Aequitas Law Firm LLP Ministry of Energy
Aigoul Kenjebayeva Amanzhol Yeshmatov
Basma Abdallah Uraiqat Yuliya Chumachenko Dentons Kazakhstan LLP Andrey Yuriyevich Ministry of National
Uraiqat Architects Aequitas Law Firm LLP Ponomarenko Economy
Bagdat Kerimov
Almaty Branch of the RSE
Azzam Zalloum Dmitriy Chumakov KEPIM Research and Production
Yerzhan Yessimkhanov
Zalloum & Laswi Law Firm Sayat Zholshy & Partners Center of Land Cadastre GRATA International
Stanislav Kocherov
Malak Zuaiter Aybek Dauranbekov Geoterm+ Aigerim Raikhanova
Bakytgul Zhabaginova
Saed Karajah & White & Case LLP Economic Research
Daniyar Dikhanchinov Zhansaja Konirbayeva
Partners LLP Institute Kazakhstan
TOO Shyn Energo Ministry of Justice Ravshan Rakhmanov
Saken Zhailauov
Deema Abu Zulaikha Anatoliy Doroshenko Askar Konysbayev Centil Law Firm
Talal Abu-Ghazaleh Construction Company
Eco City Almaty GRATA International Malika Rakhmetova Grand Stroy
Legal (TAG-Legal)
Madina Dosanova Ali Korabayev PwC Kazakhstan
Akimbek Zhaksylykov
Ministry of Justice AIS Kerneu Elvis Roberts GRATA International
KAZAKHSTAN
Raushan Dosanova Ibragim Kouky CRUZ Logistics LLP
Aksu Ferroalloys Adilbaev Zhakypber
Ministry of Justice GRATA International Muhambet Sambetov Zemelnie Resursi KZ LLP
Plant - Branch of TNC
Kazchrome JSC Yerzhan Dossymbekov Kadyr Kuandikov Association of
Darya Zhanysbayeva
Grant Thornton LLP Zholzhelken Kazakhstan National
Kublei LLP Freight Forwarders GRATA International
Meyrambek Duisebayev Anar Kubeyeva
State Revenue Committee Zarina Zhazykbayeva
Alga Export Company LLP Synergy Partners Law Firm Talgat Sariev
Signum Law Firm ZM Gesheft
Zhelayevskiy Grain Gaukhar Kudaibergenova
Ilyas Dusenov Sergey Zhukov
Products Complex JSC Signum Law Firm Ilya Segal
Nuclear and Energy Design Concept LLP
Emil Halilyevich Abdrashitov Supervision and Control Kazakhstan Freight
Tair Kulteleev Forwarders Association
Notary Association Committee of the Aizhan Zhumagazina
Aequitas Law Firm LLP Dentons Kazakhstan LLP
of the Almaty City Ministry of Energy Abai Shaikenov
Sabyr Kulyshov Dentons Kazakhstan LLP
Marina Abdrashitova Sungat Essimkhanov Liza Zhumakhmetova
Kazlogistics (Union of Signum Law Firm
Design Concept LLP Nuclear and Energy Yerzhan Shermakhanbetov
Transport and Logistics
Supervision and Control National Bank of
Mikhail Abdulov Companies and Associations) Yuriy Zudilin
Committee of the Kazakhstan
GRATA International Stela Electric LLC
Ministry of Energy Gulmira Lamacharipova
Sardar Inarovich Abdysadykov Ministry of Justice Gennady Shestakov
Rinat Galiyev Kazakhstan KENYA
Notary Association Araj Nurtas Madina
of the Almaty City Logistics Service Deloitte Kenya
Ministry of National
Alexander Giros Victoria Simonova
Kuben Abzhanov Economy EY Kenya
Paradigm Projects Dentons Kazakhstan LLP
Baker McKenzie Kazakhstan Madina Makanova Grant Thornton Kenya
Almagul Agadil Meruert Sisembaeva
Daniyar Isabekov Zhanar Mamagulova Ministry of Finance Kenya National
GRATA International Nuclear and Energy National Bank of Highways Authority
Bulat Ahmetov Supervision and Control Kazakhstan Alzhan Stamkulov
Arhico Arhstudio Committee of the Synergy Partners Kenya Ships Agents
Yessen Massalin Law Firm Association
Ministry of Energy
Zulfiya Akchurina Olympex Advisers
GRATA International Gulnar Batzhanovna Isabekova Nurzhan Stamkulov Kikao International Supply
Assel Meiramgaliyeva Synergy Partners Chain Consultancy
Alatau Zharyk
Sabit Akhmetov White & Case LLP Law Firm
Ministry of Finance Samat Ishchanov PKF Taxation Services
Nurkhan Mermankulov Ulan Stybayev Limited Kenya
Alga Export Company LLP
Altynbek Akpanov Supreme Court Signum Law Firm
Yerlan Ismailov Issa Abdullahi Omar
Economic Research Dzhanet Mikishev
Institute Kazakhstan National Bank of Yerbol Temirov Iseme, Kamau &
Kazakhstan Ministry of Industry Nuclear and Energy Maema Advocates
Saparbek Akzhambaev and Infrastructure Supervision and Control
Mariyash Kabikenova Development Job Achoki
Ministry of Justice Committee of the
Zhetysu Professional Daly & Inamdar Advocates
Assel Aralbayeva Bolat Miyatov Ministry of Energy
Managers Union Murtaza Adamjee
Supreme Court GRATA International Yerzhan Toktarov
Elena Kaeva Design Artitude
Andrey Artyushenko Victor Mokrousov Sayat Zholshy & Partners
PwC Kazakhstan Chrysostom Akhaabi
Artyushenko & Partners Dechert Kazakhstan LLP Alexandr Trunov
Aktoty Kajyrgalieva Iseme, Kamau &
Nurdaulet Arystanbekov Nurzhan Moldakov TOO BC Sarkand Maema Advocates
Nuclear and Energy
Supreme Court Supervision and Control Supreme Court Aigul Turetayeva Philip Aluku
Asylzat Auesbayeva Committee of the Elena Motovilova GRATA International SDV Transami
BI Road Construction Ministry of Energy Ministry of Finance
Tony Areri Boniface Kioko Anne Muraka Beatrice Osicho Tieri Kautuntamoa
Anjarwalla & Khanna African Banking Anjarwalla & Khanna Office of the Business & Companies
Advocates Corporation Advocates Attorney General Regulatory Division,
Business Regulatory
Andrew Ashene Meshack T. Kipturgo Benjamin Musau Cephas Osoro
Centre, Ministry of
The Kenya Power and Siginon Group B.M. Musau & Co. Crowe Erastus & Co Commerce, Industry &
Lighting Company Ltd. Advocates Cooperatives
Bernard Kiragu Charles Osundwa
Huldah Ateka Scribe Services Gilbert Musau Kaplan & Stratton Iaokiri Koreaua
Anjarwalla & Khanna Crowe Erastus & Co. Advocates Ministry of Finance
Enoch Kiyuka
Advocates
Perseus Forwarders Peter Musyimi Jack Otieno
Temaia Mackenzie
Simon B. Luseno Kenya Law Reform Scribe Services Shipping Agency of Kiribati
Calistus Kizito O. Onyuka
Kenya Revenue Authority Commission
High Court of Wycklife Oyoo
Roger Mcrae
Edwin Baru Kenya at Milimani Domenic Mutegi Kaplan & Stratton McConnell Dowell
Anjarwalla & Khanna Commercial Division Nairobi City County Advocates Constructors Ltd.
Advocates Government
Owen Koimburi Modashiya Prakash
Akhilesh Niranjan Prasad
Rainbow Field Mazars Kenya Susan Mutinda Master Power Systems Ltd. Pacific Community
Bowmans, Coulson B.M. Musau & Co.
Reuben K. Kosgei Ambrose Rachier
Harney LLP Advocates Tiiroa Roneti
Associated Services Rachier & Amollo Ministry of Commerce,
Peter Gachuhi Arnold Mutisya Advocates Industry and Tourism
James Kubasu
Kaplan & Stratton Bowmans, Coulson
Advocates Anjarwalla & Khanna Harney LLP
Millicent Saina Hawi
Grace Schaefer
Advocates Kenya Revenue Authority McConnell Dowell
Stephen Gatama Joshua Mutua
John Kung’u Sonal Sejpal Constructors Ltd.
Ariya Leasing Ltd. Kenya Power
Waruhiu K’owade & Anjarwalla & Khanna Mautaake Tannang
Francis Gichuhi Kamau Ng’ang’a Advocates Claire Mwakwabe Advocates Kiribati Electrical
A4 Architect Kaplan & Stratton Consulting &
Cecil Kuyo Deepen Shah
Advocates Contracting Services
William Ikutha Maema Bowmans, Coulson Walker Kontos Advocates
Iseme, Kamau & Harney LLP Barbara Mwaura
Teewe Tekaata
Jaspal Singh
Maema Advocates Robson Harris & Ministry of Infrastructure
Faith Kyalo
Co. Advocates Sketch Studio
Gabriel W. Jabongo B.M. Musau & Co. and Sustainable Energy
Joseph Taracha
Gedox Associates Advocates James Ndegwa
Tauniu Teraoi Moy
Kenya Power Central Bank of Kenya
Mungai James Njenga Evelyn Kyania
Aleem Tharani KOREA, REP.
Anjarwalla & Khanna B.M. Musau & Co. Joan Ng’ang’a
Advocates Advocates O & M Law LLP Anjarwalla & Khanna
Advocates Korea Credit Bureau
Gatuyu Justice Eric Lukoye Mbage Ng’ang’a Korea Credit
Muthomi Thiankolu
Waruhiu K’owade & Kenya Trade Network Kenya Law Reform Information Services
Ng’ang’a Advocates Agency (KENTRADE) Commission Muthomi & Karanja
Odhiambo Vincent Oloo Jaebeom Ahn
James Kahugi Samson Mac’Oduol Jacinta Ngumo Ahnse Law Offices
Kenya Revenue Authority Daly & Inamdar Advocates Daly & Inamdar Advocates Muthomi & Karanja
Maureen W. Makutano Woo Hyun Baik
Isaac Kalua Antony Magondu Victor Njenga Kim & Chang
Honda Motorcycle Seabourne Kaplan & Stratton Axis Kenya
Kenya Ltd. International Ltd. Advocates Evelyn Wamae Seonghyeon Cho
Kenya Trade Network Korea Institute of
Kenneth Kamaitha Ezekiel Maru John Njiraini Startup & Entrepreneurship
Kaplan & Stratton Kenya Revenue Authority Kenya Revenue Authority Agency (KENTRADE)
Development (KISED)
Advocates Nicholas Wambua
Damacrine Masira Chege Njoroge Sung-Min Cho
Martha Kamanu-Mutugi Kenya Revenue Authority Lesinko Njoroge & Nicholas Ngumbi
Advocates Joyang Logistics
Kenya Power Gathogo
Teresia M. Matu Young-Dae Cho
Eunice Wanja Kariuki
Cathrine Kamau B.M. Musau & Co. George M. Njoroge Kim & Chang
Deluxe Inks Limited Advocates Geomax Consulting High Court of
Engineers Kenya at Milimani Chanmo Choi
Margaret Kanini Joyce Mbui Commercial Division Public Procurement Service
The Kenya Power and Bowmans, Coulson Rose Nyongesa
Nicholas Waruhiu II-Hae Choi
Lighting Company Ltd. Harney LLP Iseme, Kamau &
Maema Advocates Xxodus Design Ltd. Kim & Chang
Claris Kariuki James Mburu Kamau
John Wekesa Kyung-Joon Choi
Office of the Iseme, Kamau & Conrad Nyukuri
Attorney General Maema Advocates Axis Kenya Kenya Power Kim, Change & Lee
Nasenya Kashindi-Mikangi Ken Melly Milly Odari Paul Jihoon Choi
KIRIBATI Barun Law LLC
Irene Iseme, Kamau & Iseme, Kamau &
Muthomi & Karanja Maema Advocates Maema Advocates Kibae Akaaka Seungyong Chun
Ministry of Finance KEPCO
John Keriako Mansoor A. Mohamed Boaz Okeyo
PwC Kenya Ruman Shipcontractors PwC Kenya Kenneth Barden Jin Yeong Chung
Limited Attorney-at-Law Kim & Chang
Nabeel Khan Tillen Okoth
Bowmans, Coulson Peter Momanyi B.M. Musau & Co. Rengaua Bauro Woo-Yong Chung
Harney LLP Mazars Kenya Advocates Ministry of Finance Korea Customs Service
Esther Kibore George Muchiri Kennedy Okoyo Raweita Beniata Neelesh Datir
Lesinko Njoroge & Daly & Inamdar Advocates PwC Kenya Office of the AILBIEA
Gathogo People’s Lawyer
Maureen Mujera Sam Omukoko Robert Flemer
William M. Kilonzo O & M Law LLP Metropol Corporation Ltd. Taake Cama
Kim & Chang
Associated Services Ministry of Finance
Titus Mukora Esther Omulele Ilhwan Han
Timothy Kiman PwC Kenya MMC Africa Law Paul Drobig
Korea Communication
Siginon Group Sir Frederick Snow & Agency
Diana Mumo Andrew Ondieki Partners Ltd.
Willie Kimani Office of the PwC Kenya Sungchul Hwang
Family Bank Limited Attorney General Anthony Frazier
Phillip Onyango Korea International
Rosemary Kinanu Gituma Teresia Munywoki O & M Law LLP Batiwate Itibita Trade Association
PPOA (Public Procurement B.M. Musau & Co. Development Bank (KITA), Jeonbuk Center
Tom Odhiambo Onyango of Kiribati
Oversight Authority) Advocates C.W. Hyun
Administrative TripleOKlaw Advocates
John Muoria Kiata Tebau Kabure Kim & Chang
Review Board Tony Osambo KK & Sons Law Firm
Waruhiu K’owade & Won Joon Jang
Ng’ang’a Advocates University of Nairobi
Lee & Ko
James I.S. Jeon Su Yeon Lee Genta Druga Naser Prapashtica Ahmed Abdou
Sojong Partners Yulchon LLC Boga & Associates DAI Global LLC ASAR – Al Ruwayeh &
Partners
Changho Jo Sung Whan Lee Ilaz Duli Visar Ramaj
Samil Ahnse Law Offices Balkan Institute for Ramaj & Palushi Ehab Abdul Aziz
PricewaterhouseCoopers Procurement AREC - KW
Won-Ho Lee Ardian Rexha
Jung-il Joo Public Procurement Service Memli Dushi Deloitte Adel Abdulhadi
Samil Maden Group Al Oula Law (Adel
Young Min Kim Grese Rexhepi
PricewaterhouseCoopers Abdulhadi & Partners)
Yoon & Yang LLC Sokol Elmazaj PricewaterhouseCoopers
Bo Moon Jung Boga & Associates Kosovo Abdul Razzaq Abdullah
Lester Mok
Kim & Chang Abdul Razzaq
Healy Consultants Yllka Emini Korab Rexhepi
Abdulah & Partners
Haeng Chang Jung Group PLC Tax Administration Invicta Legal Services
Hanaro TNS of Kosovo Abdulrazzaq Abdullah
Hyun Kyung Noh Zejnulla Rexhepi
Abdulrazzaq Abdullah &
Kyung-Won Kang Lee & Ko Vlora Ferizi Municipality of Prishtina Partners Law Firm
Samil
Young Jin Noh Vegim Gashi Vigan Rogova
PricewaterhouseCoopers Hossam Abdullah
HMP LAW (previously Komtel Project Rogova & Associates Al-Hossam Legal
Seoyeon Kang known as Hwang Engineering
Ariana Rozhaja
Lee & Ko Mok Park PC) Osama Abo Hatab
Erdon Gjinolli VALA Consulting PACE
Park Kijin Jae Wook Oh Notary Chamber of the
Fisnik Salihu
National Court Barun Law LLC Republic of Kosovo Sarry Abou Daya
Administration Fisnik Salihu & Partners ICB Kuwait
Yon Kyun Oh Jashar Goga
Sami Salihu
Byung-Tae Kim Kim & Chang Kosovo Customs Hazem H. Abu-Ghazaleh
Shin & Kim Tax Administration Talal Abu-Ghazaleh
Grace Park Bujar Haxhidauti of Kosovo
Legal (TAG-Legal)
Chul Man Kim Kim & Chang Kosovo Customs
Iliriana Osmani Serreqi
Yulchon LLC Jaber Jawad Abulhasan
Sang Il Park Rudina Heroi-Puka Avokatura I.O.T. Bonyan Design
Eunhwan Kim HMP LAW (previously KESCO
Arbena Shehu
KOREA Power Exchange known as Hwang Mohammad Abulwafa
Taulant Hodaj Notary Chamber of the
Mok Park PC) ASAR – Al Ruwayeh &
Hyo-Sang Kim Hodaj & Partners Republic of Kosovo Partners
Kim & Chang Jin Dong Seo
Jakup Hoti Ardi Shita
HMP LAW (previously Lina Adlouni
Jennifer Min Sun Kim Banka Kombëtare Shita & Ibrahimaga
known as Hwang Adlouni & Partner Law
Sojong Partners Tregtare Kosovë JSC
Mok Park PC) Krenare Shkodra Firm, Legal Consultants
Jisan Kim Albesa Humolli Municipality of Prishtina and Attorneys
Changho Seong
White & Case LLP Boga & Associates
Seoul Central Servet Spahiu Hossam Afify
Ju-mi Kim District Court Rifat Hyseni Ministry of Environment PricewaterhouseCoopers
Samil Tax Administration and Spatial Planning Al-Shatti & Co.
Philippe Shin
PricewaterhouseCoopers of Kosovo
Shin & Kim Sabri Ternava Ghada Al Ajami
Ki Young Kim Arlind Jupolli KEDS Ministry of Justice
Song Woan-seon
Yulchon LLC Jupolli & Associates
National Court Ideal Vesja Khaldah Al Ali
Kyunghun Kim Administration Basri Jupolli Maden Group Ministry of Finance
Barun Law LLC Junsok Yang
Jupolli & Associates Adel Al Asousi
Gëzim Xharavina
Mike (Yeontaek) Kim Catholic University of Liresa Kadriu Studio ADE Construction International
Ahnse Law Offices Korea - Economics Dept. VALA Consulting Counsel Bureau
Arta Xhema
Seunghyeon (David) Kim Arben Kelmendi Baker Tilly Kosovo Mohsen Al Gaar
KPMG KOSOVO Kelmendi & Partners LLC Al Bisher Legal Group
Lulzim Zeka
Sun Kyoung Kim KPMG Albania shpk Burim Kida Baker Tilly Kosovo Ahmad Al Hendal
Yulchon LLC Granit Ajeti Ted Af sh.p.k Arkan Legal Consultants
Petrit Zeka
Wonhyung Kim Raiffeisen Leasing Arben Lekaj Baker Tilly Kosovo Heyam Al Mehri
Yoon & Yang LLC Kosova sh.p.k. Komtel Project Ministry of Justice
Riola Zeka
Bahri Berisha Engineering Ahmad Al Mershed
Ye-Bin Kim PricewaterhouseCoopers
Kim, Change & Lee Kosovo Customs Fitore Mekaj Kosovo Sijjeel General Commerce
Gresa Berisha Boga & Associates and Contracting
Yoon Young Kim Shpend Zeka
HMP LAW (previously Fisnik Salihu & Partners Kushtrim Metaj PricewaterhouseCoopers Ahmed Al- Nabarawy
known as Hwang Genc Boga Metaj Law Kosovo Al Bisher Legal Group
Mok Park PC) Boga & Associates Ali AL Rifai
Rudi Metaj Ruzhdi Zeqiri
Alex Joong-Hyun Lee Gani Bucaj Tashko Pustina DAI Global LLC Al Oula Law (Adel
Samil Energy Regulatory Office Abdulhadi & Partners)
Delvina Nallbani Blendi Zhitija
PricewaterhouseCoopers Sameh Al Serwi
Destan Bujupaj Boga & Associates Boga & Associates
Chae Hyung Lee DB & Associates Al Oula Law (Adel
Kujtesa Nezaj-Shehu Fitore Zhjeqi Abdulhadi & Partners)
Lee & Ko
Ardiana Bunjaku Fatri Nezha
Boga & Associates
Clare Lee Society of Certified Mohammed Al Sibaei
Ceren Transport sh.p.k. Shaha Zylfiu Saoud Al Muhana Dar
KPMG Accountants and Auditors
Driton Nikaj
Central Bank
Haemi Lee of Kosovo (SCAAK) Amer Al Suffi
Raiffeisen Leasing Dar Mimar
Ministry of Justice Shyqiri Bytyqi KUWAIT
Kosova sh.p.k.
Jae-Hahn Lee VALA Consulting Mohammad Abdullah Al
Ardian OIluri Emad A. Al-Zaid
Kim, Change & Lee Samedin Cena Kuwait Chamber of Yaqout
Municipality of Prishtina Al Yaqout Legal Group
Jae-hak Lee Invicta Legal Services Commerce & Industry
Besim Osmani Nayef Al Yaseen
Public Procurement Service Besir Cmega Maha Abbas
AB Olivier & Associates LLC RSM Albazie & Co.
Kyu Wha Lee Railtrans MACC
Andi Pacani Fahad Al Zumai
Lee & Ko Ali Curri Nader Abdelaziz
Boga & Associates Kuwait University
Kyung Yoon Lee KESCO ASAR – Al Ruwayeh &
Loreta Peci Partners Hussain Al-Abdullah
Kim & Chang Amir Dërmala PricewaterhouseCoopers Arkan Legal Consultants
Moonsub Lee BDO Kosova LLC Kosovo Maged Abdella
Sojong Partners Naim Devetaku ASAR – Al Ruwayeh & Ayyad Al-Adwani
Mehdi Pllashniku Partners
VALA Consulting Al-Adwani Law Firm
Seung Yoon Lee Ministry of Trade and
Kim & Chang Palush Doda Industry / Kosovo Business Waleed Al-Awadhi
Baker Tilly Kosovo Registration Agency Central Bank of Kuwait
Abdullah Al-Ayoub Lamiya Baz Diana Jarrar Dolly Sleem Kwang Young Choi
Abdullah Kh. Al-Ayoub & PricewaterhouseCoopers Talal Abu-Ghazaleh Al Oula Law (Adel Kyrgyz Investment
Associates, member Al-Shatti & Co. Legal (TAG-Legal) Abdulhadi & Partners) and Credit Bank
of Lex Mundi
Jumanah Behebehani Wadih Khalaf Renata Sultangulova Aisulu Chubarova
Abrar Alazemi Jumanah Behebehani Al Othman & Healy Consultants Arte Law Firm
Ministry of Finance Law Firm Khalaf Attorneys & Group PLC
Samat Daiyrbekov
Counselors-at-Law
Abdullah Al-Babtain Omar Ben Naji Kashif Syed Land Registry
Kuwait City First Instance Binnaji Law Firm Mazen A. Khoursheed DLA Piper
Asel Djumasheva
Court, Commercial Circuit Packaging & Plastic
Piyush Bhandari
Industries Co. KSCC
Talal Taqi Ministry of Transport
Anwar Al-Bisher Intuit Management Al-Dostour Law Firm and Roads
Al Bisher Legal Group Consultancy Dany Labaky
Anoop Vasu Samara Dumanaeva
The Law Office of
Areej Aldulaimi Priyanka Bhandari
Al-Essa & Partners Al Yaqout Legal Group Koan Lorenz
Ministry of Justice Intuit Management
Rami Wadie Damir Dzhakypov
Consultancy Ahmed Labib
Eisa Al-Enezi
ASAR – Al Ruwayeh & National Energy Holding
David Walker
Methqal Group Abdulaziz Bin Naji
Partners ASAR – Al Ruwayeh & Nurlan Dzhusumaliev
Binnaji Law Firm
Omar Hamad Yousuf Al-Essa
Robb Little
Partners Ministry of Economy
The Law Office of Ali Boshehri
ASAR – Al Ruwayeh & Ming Xu Victor Efremov
Al-Essa & Partners Arkan Legal Consultants Partners International Legal Group Veritas Law Agency
Lulwha Alfahad Najmah Brown
Behzad Mansouri Diana Ziad Akjoltoi Elebesova
Ministry of Finance Al-Adwani Law Firm NBC Engineering Talal Abu-Ghazaleh Credit Information
Nada F.A. Al-Fahad Sadeeqa Bukhamseen
Iman Mansouri
Legal (TAG-Legal) Bureau Ishenim
GEC DAR Gulf Engineers ASAR – Al Ruwayeh & IPAB Consultant Aysuluu Emilbekova
Consultants Partners KYRGYZ REPUBLIC
Payman Mansouri Ministry of Justice
Adaweyah Alfailakawi Twinkle Anie Chacko Muza LLC
IPAB Consultant Edil Eraliev
Ministry of Commerce Abdulrazzaq Abdullah &
and Industry Partners Law Firm Zainab Mansouri Nargiza Abdraimova Precedent Law Firm
Al Yaqout Legal Group DE URE Consult Tatuububu Ergeshbaeva
Hussein Al-Ghareeb Alok Chugh
Meshari Al Osaimi EY Areej Marwan Al Dulimi Yulia Abdumanapova Ergeshabeva and
Law Firm Ministry of Justice Baker Tilly Bishkek LLC Partners Law Firm
John Cunha
Zarylbek Abduvaliev Chynara Esengeldieva
Abdullah Alharoun ASAR – Al Ruwayeh & Anju Menon
International Partners Abdullah Kh. Al-Ayoub & Kreston Koan Lorenz
Counsel Bureau Associates, member Askar Abdykalykov Altynay Estebesova
Luis Nene Cunha
of Lex Mundi Kompanion Bank CJSC Mazars
Nora Al-Haroun ASAR – Al Ruwayeh &
Capital Market Partners Husain Mirza Hasan Bolot Abdyldaev Albina Fakerdinova
Authority of Kuwait Capital Market Apricot Processing Deloitte
Dania Dib
Authority of Kuwait Center
Faisal Alkazemi ASAR – Al Ruwayeh & Abdirashit Halmurzaev
Faisal Alkazemi Partners Mohamed A. Moamen Myrzagul Aidaralieva Mol Tushum
Holdings Co. WLL Al Bisher Legal Group Koan Lorenz
Nasser El Ghonemy Albert Hwang
Abdullah Al-Mehri NAB Eid Mohamed Shuhrat Akhmatakhunov Lex Law Firm
Credit Information Al-Hossam Legal Kalikova & Associates
Amr Elsayed Kymbat Ibakova
Network Law Firm
Kuwait Direct Investment Mohamed Mostafa Koan Lorenz
Fahad Al-Menayes Promotion Authority Al-Adwani Law Firm Gulnara Akhmatova
Credit Information Bolot Ibraimov
Mamdouh El-Tony Mai Nakli Lawyer Kompanion Bank CJSC
Network
Al Bisher Legal Group The Law Office of Bader Adina Anvarova
Moudhy Al-Mousa Saud Al-Bader & Partners Bakytbek Ikramov
Haya Essa Al Zayed Lex Law Firm Integra Engineering
Al Mousa Law Firm
Ministry of Justice Anwar Nasser AlBisher Almaz Arzybekov
Hanan Almudhahkah Al Bisher Legal Group Dair Isykeev
Batool Ghazizadeh Insight Engineering and Kompanion Bank CJSC
Ministry of Finance Construction Company
NBC Engineering Ugochi Obodo
Jasem Al-Oun Al Bisher Legal Group Erkinbek Jumaliev
Marc Aurele Grassin Anvar Askarov Integra Engineering
AREF Investment Group Satarov, Askarov, and
Al-Hossam Legal Latifa Rabea
Hisham Al-Quraan Al-Hossam Legal Partners Law Firm Saara Kabaeva
Mohammad H. Al-Juaan Koan Lorenz
ASAR – Al Ruwayeh & Farkhad Atavaliev
Partners Meshari Al Osaimi Johnson Rajan
Law Firm Intuit Management Maximum Logistics Elena Kaeva
Mariam AlRashed Consultancy Company PwC
Sam Habbas
ICB Kuwait Zhyldyz Aydyralieva Chingiz Kaiypov
ASAR – Al Ruwayeh & Ganesh Ramanath
Abdullah Ahmad Al-Samdan Partners PricewaterhouseCoopers UST Group Kreston
International Al-Shatti & Co. Suvar Ayilchiev Zhanybek Kalyk
Areej Hamadah
Legal Group Integra Engineering Grant Thornton LLP
Legal Challenges Group Abdul Razzak Rumane
Osama Al-Sebaie Sijjeel General Commerce Elena Babitskaya Renat Kenchibaev
Ayman Hanafi
Abdullah Kh. Al-Ayoub & and Contracting Consensus Law Bureau Gosselin Mobility
Associates, member Gulf Consult Kuwait
Ammar Sadek Farhad Bagirov Liliia Kim
of Lex Mundi Hussein M. Hassan
Dar Mimar Veritas Law Agency Arte Law Firm
Adnan Alsharrah Abdullah Kh. Al-Ayoub &
Credit Information Associates, member Ibrahim Sattout Omurgul Balpanova Jaychiev Kushbak
of Lex Mundi ASAR – Al Ruwayeh & Arte Law Firm State Department for
Network
Partners Architecture and
Ahmed Ibrahim Kubanychbek Bapa Uulu
Ahmad Almoatassem Construction Supervision
Alshorbagy DHL Global Forwarding Chetan Sharma Kompanion Bank CJSC
Al Hamad Legal Group Abdullah Kh. Al-Ayoub & Sabina Mamedova
Ahmad Jafar Kerim Begaliev
Associates, member Veritas Law Agency
Dalal AlSulaiti Kuwait Bruckner of Lex Mundi Centil Law Firm
Meshari Al Osaimi Construction Elvira Maratova
Contracting Co. Sherif Shawki Abdelhak Benyagoub GRATA International
Law Firm IGCC Logistics Group
PricewaterhouseCoopers
Sanabil Jafar Ekaterina Mayorova
Anas M. Alzand Al-Shatti & Co. Elena Bit-Avragim
Rawan Al Jazeera Co. Al Oula Law (Adel Deloitte
Abdulhadi & Partners) Ramy Shehata Veritas Law Agency
Akusa Batwala ASAR – Al Ruwayeh & Nurlan Minbaev
Sanabil M. Jafar Vasiliy Vasilievich Bulankin Land Registry
ASAR – Al Ruwayeh & Partners Severelektro
Partners Al Oula Law (Adel
Abdulhadi & Partners) Tamer Shoukry Leylim Mizamkhan
PwC
Irina Molodanova Anthony Assassa Irving Sison Ģirts Ķēbers Daiga Zivtina
Veritas Law Agency EY PricewaterhouseCoopers Lursoft IT Ellex Klavins, member
(Lao) Ltd. of Lex Mundi
Indira Mursabekova Viacheslav Baksheev Irina Kostina
Ministry of Economy Arion Legal Mark Stewart Ellex Klavins, member
Arion Legal of Lex Mundi LEBANON
Nurislam Myrzakanov Standre Bezuidenhout
ADD Company DFDL Vientiane Khampasert Theppanya Maris Kumerdanks Bureau d'Etudes GEHA
Électricité du Laos Court Administration Nadim Abboud
Temirlan Nildibayev Siri Boutdakham
PwC Lao Law & Apisit Thientrongpinyo Artis Lapiņš Abboud & Associates
Consultancy Group PricewaterhouseCoopers Ministry of Finance Paul Abboud
Ainura Nurbekova
(Lao) Ltd. NGE
PwC Saysamone Chanthachack Mārtiņš Lazdovskis
Lao Securities Khampiew Thiphavongphanh Latvian State Roads Nina Abdallah
Nursultan Nurdin uulu
Commission Office Accmin Consulting Khattar Associates
ADD Company and Services Co. Ltd.
Indriķis Liepa
Sithong Chanthasouk COBALT Legal Joy AbiKhalil
Nurmahan Nurkan uulu
Ministry of Industry Somvang Tipphavongxay PwC Lebanon
Insight Engineering and and Commerce Archiineer Group
Kristaps Locmelis
Construction Company Nancy Abou Ghaida
Dainis Locs
Nawika Charoenkitchatorn Huong Vu MENA City Lawyers
Urmat Omurbekov Court Administration
Lao Premier International EY
Credit Information Law Office Rima Abou Mrad
Andris Mālnieks
Bureau Ishenim Eptalex - Aziz
Phisud Dejakaisaya LATVIA Ministry of Economics
Nazira Oskombaeva Torbey Law Firm
Lao Premier International Colliers International Zane Markvarte
Kompanion Bank CJSC Law Office Nadine Allam
Markvarte Lexchange
Elena Petrova Construction State Law Office Baroudi & Associates
Sornpheth Douangdy Control Bureau
JSC Bishkekkyrylush VDB Loi Ramy Antar
Ivo Maskalans
Davirbek Sadikov Sadales Tīkls AS COBALT Legal Raphaël & Associés
Daodeuane Duangdara
Grant Thornton LLP VDB Loi The Register of Enterprises Elie Azzi
Jānis Negribs
Kanyshai Sadyrbekova of the Republic of Latvia Public Utilities Commission Elie Azzi Architects
Petlumpanh Inthajuck
Deloitte Électricité du Laos Jevgenijs Belajevs Zeina Azzi
Valts Nerets
Aisanat Safarbek kyzy Belyaev & Belyaev Sorainen Obeid & Medawar
Dokkeo Keovongsa Law Firm
GRATA International Bank of Lao PDR Marija Berdova Krista Niklase
Ulan Satarov COBALT Legal Sorainen Jean Baroudi
Sengphachan Khammeunsot Baroudi & Associates
Satarov, Askarov, and SCL Law Office Limited Liene Bluma Mārīte Noriņa
Partners Law Firm BDO Law Joe Bitar
Phetlamphone Khanophet
State Labour Inspectorate
Temirbek Shabdanaliev Maris Brizgo 4b Architects
Bank of Lao PDR Guna Paidere
Freight Operators Ellex Klavins, member Boutros Bou Lattouf
Register of Enterprises
Association of Kyrgyzstan Sisomephieng Khanthalivanh of Lex Mundi EBL Bureau in Beirut
Bank of Lao PDR Martins Petersons
Saodat Shakirova Toms Kārlis Broks Claudia Caluori
Skinkis Petersons
Arte Law Firm Somsavath Khemsuliyajack Sorainen Eptalex - Aziz
Lao-Foreign Katrine Plavina Torbey Law Firm
Iskender Sharsheyev Arvids Bugoveckis
Consultant Co. Ltd. Vilgerts Law Firm
Foreign Investors Baltic Legal Mohamad Chamas
Association Kan Khuprasert Raivo Raudzeps MENA City Lawyers
Siam Premier International Raivis Bušmanis Sorainen
Aigul Talaaibekova State Labour Inspectorate Najib Choucair
Law Office Limited
Tiarus Law Firm Ilze Rauza Central Bank of Lebanon
Ganesan Kolandevelu Andis Čonka PwC Latvia
Illarion Ten Latvijas Banka Pierre Edmond
KPMG Lao Co. Ltd.
Centil Law Firm Lelde Rozentale Eptalex - Aziz
Skoth Latthida Sintija Deksne State Land Service of
Jibek Tenizbaeva Procurement Torbey Law Firm
Électricité du Laos the Republic of Latvia
Koan Lorenz Monitoring Bureau Lina El Cheikh
Ha Manh Nguyen Elina Rozulapa MENA City Lawyers
Gulnara Uskenbaeva Kristine Derringa
EY
Supplier Association - Latvian State Roads Marika Salmiņa Hanadi El Hajj
Committee Member of CCI Anongsack Manilak National Customs MENA City Lawyers
SCL Law Office Limited Valters Diure Board of the State
Rakhmanov Vakhid Ellex Klavins, member Nada Elsayed
Revenue Service
Insight Engineering and Varavudh Meesaiyati of Lex Mundi PwC Lebanon
Construction Company SCL Law Office Limited Gabriela Santare
Edvīns Draba COBALT Legal Jenny Fares
Armen Vanyan Bounmy Mimala Sorainen Hyam G. Mallat Law Firm
Grant Thornton LLP Bank of Lao PDR Andris Škutāns
Zlata Elksniņa-Zaščirinska DN-NP Carine Farran
Lidiya Vasilyeva Sibasish Mohapatra PwC Latvia Badri and Salim El
Veritas Law Agency VDB Loi Gusts Sprogis Meouchi Law Firm,
Zanda Frišfelde
Fatima Yakupbaeva Tuan Nhu Nguyen Linda Štrause member of Interleges
Sorainen
Precedent Law Firm EY TGS Baltic Hadi Fathallah
Džeina Gaile
Vitaliy Yen Kaz Patafta TGS Baltic Jānis Timermanis ESCO Fathallah & Co.
Lex Law Firm Arion Legal AS Kredītinformācijas Izzat Fathallah
Lïba Gailïte Birojs
Begimai Zhanybekova Siriphone Phanthavongs Skinkis Petersons ESCO Fathallah & Co.
Integra Engineering Electrical Civil Mechanical Edgars Timpa Wafic Fathallah
Engineering Sole Co. Ltd. Juta Guļkeviča State Labour Inspectorate
Nurgazy Zheenbekov COBALT Legal ESCO Fathallah & Co.
National Energy Holding Phonethavy Alina Ustinova Ribal Fattal
Phengnammachack Inese Hazenfusa COBALT Legal
Emir Zulpuev TGS Baltic Ghassan Haddad
VDB Loi
Ministry of Justice Ingus Užulis Badri and Salim El
Vassana Phetlamphanh Andris Ignatenko Public Utilities Commission Meouchi Law Firm,
Électricité du Laos Estma Ltd.
LAO PDR Ginta Valtere member of Interleges
Khamphaeng Phochanthilath Viesturs Kadiķis TGS Baltic
Department of Ali Hajj
ZICO Law (Laos) Public Utilities Commission
Enterprise Registration Sabine Vilka MENA City Lawyers
and Management Sole Co. Ltd. Valters Kalme COBALT Legal Rawad Halawi
Pascale Rouzies Public Utilities Commission
Department of Industry Armands Viskers
BFL Abdallah Hayek
and Commerce Alīna Kalviša Baltic Legal Hayek Group
Vientiane Capital Khammone Sankhampheng Sorainen
Agate Ziverte Nicolas Hayek
EXIM Company Limited SCL Law Office Limited Janis Karklins PwC Latvia Hayek Group
Janis Karklins Law Firm
Rayan Hdayfe Toufic Nehme Edward Maiketso Amos Odame Adjei Staley Toe
EMEA Legal Counsels Law Offices of Leslii PwC Liberia Land Authority
Toufic Nehme
Walid Honein Thabo Makeka Rajesh Angepat J. Awia Vankan
Badri and Salim El Hala Raphael Association of Lesotho Bolloré Africa Logistics Heritage Partner &
Meouchi Law Firm, Raphaël & Associés Employers and Business Associates, Inc.
Jocepine Benson
member of Interleges
Mireille Richa Tseliso Daniel Makhaphela Liberia Land Authority Taweh J. Veikai
Adib Issa Tyan & Zgheib Law Firm Land Administration PwC
Betty Lamin Blamol
Smayra Law Office Authority
Jihan Rizk Sherman & Sherman Alvin W. Yelloway
Ghida Itani Khattar Associates Sekake Malebanye Lawyer
John K. Boimah
Smayra Law Office Harley & Morris
Jihad Rizkallah Boimah Engineering Inc. Francis Zazay
Fady Jamaleddine Badri and Salim El Mamohale Matsoso Baker Tilly Liberia
Golda A. Bonah
MENA City Lawyers Meouchi Law Firm, Ministry of Labour
member of Interleges and Employment
Sherman & Sherman
Tala Jamaleddine LIBYA
Henry N. Brunson
MENA City Lawyers Yara Romanos Kolisang Mochesane Lepholisa Alteraz Engineering
Badri and Salim El Du Preez Liebetrau & Co. FedEx
Elie Kachouh Consultants
Meouchi Law Firm, Preston Chea Doe
ELC Transport Services SAL member of Interleges
Lipuo Molapo HR House Libya
One-Stop Business Thelma Law & Associates
Georges Kadige Salah Abdelgalil
Youssef Saad Facilitation Centre Samson Dee
Kadige & Kadige Law Firm Ministry of State for
Letele Mosae Liberia Business Registry Ahmed Abdulaziz
Michel Kadige Administrative Reform Mukhtar, Kelbash &
Arthock Property Services Samuel Dennis Jr.
Kadige & Kadige Law Firm Mustafa Saadeh Elgharabli
Thato Prudence Mosethe SEB Electrical Team
Myriam Kairouz Aucar Mustafa Saadeh Abdul Baset Al Baghdadi
Law Office Du Preez Liebetrau & Co. Fonsia Donzo
Bridge Legal Group United Lawyers for
Lefu Mothibeli Central Bank of Liberia
Raydan Kakoun Yalda Sacre Advocacy and Legal
Sader Associates Ministry of Trade & Emmanuel Enders Services LLC
Badri and Salim El Industry
Meouchi Law Firm, SEB Electrical Team
Rany J. Sader Abdalla B. Hamed Al Hasse
member of Interleges Seboka Mpe George Fonderson Consultancy House
Sader Associates
CivSol Consulting Baker Tilly Liberia
Jana Kazan Mahmoud El Sheikh
Kassem Salameh Engineers Pty. Ltd.
MENA City Lawyers Smayra Law Office Arthur W.B. Fumbah University of Tripoli
Bafokeng Noosi Baker Tilly Liberia
Najib Khattar Huwaida Elfnayesh
Rita Samia Central Bank of Lesotho
Khattar Associates Eptalex - Aziz Brice Heffinck Tumi Law Firm
Theodore Ntlatlapa Bolloré Africa Logistics
Nabil F. Khouri Torbey Law Firm Ibrahim ElGengehy
DNT Architects
ASL - Air Sea Land Mohammad Samoury James Dorbor Jallah Nour & Partners in
Clearing & Forwarding PwC Lebanon
Tseko Nyesemane Public Procurement and association with Al
Services Lesotho Revenue Authority Concessions Commission Tamimi & Company
Mona Sfeir
Myriam Khoury Palesa Phenethi Cyril Jones Abdudayem Elgharabli
Hyam G. Mallat Law Firm
Badri and Salim El Leslii Jones & Jones Mukhtar, Kelbash &
Meouchi Law Firm, Makram Shehayeb Elgharabli
Thabo Qhesi Jonah Soe Kotee
member of Interleges MENA City Lawyers
Private Sector Association of Liberian Abdul Salam El-Marghani
Sabine Khoury Mirna Sleem Foundation of Lesotho Human Resource PwC
Talal Abu-Ghazaleh Professionals (ALHRP)
Sheryne Koteiche Thato Qhojeng Husam Elnaili
Legal (TAG-Legal)
Awada Tyan Law Firm TQ Architects Pty. Ltd. Bob Weetol Livingstone PwC
Rami Smayra United Methodist
Nadine Kozma Motene Rafoneke Ahmed Ghattour
Smayra Law Office University
Bridge Legal Group Naledi Chambers Inc. Ahmed Ghattour & Co.
Adolphe Tyan Ndubuisi Nwabudike
Georges S. Maarrawi Moreki Ramochela Paolo Greco
Awada Tyan Law Firm
Land Registry Leslii Bill Nyumah P&A Legal
and Cadastre Hala Tyan Bro’s Electric
Ikaneng Raphoolo Hassan Hassaan
Awada Tyan Law Firm and Construction
Abdo Maatouk Electromech Consulting DLA Matouk Bassiouny
Smayra Law Office Associates (BECCA)
Nady Tyan Engineers Pty. Ltd. (part of DLA Piper Group)
Tyan & Zgheib Law Firm Annie Ossohou
Georges Mallat Duduzile Seamatha Ahmed Kafala
Hyam G. Mallat Law Firm Bolloré Africa Logistics
Lara Wanna Sheeran & Associates Golden Planner
Smayra Law Office Chartered Accountants Arabella Reed Architecture and
Nabil Mallat
(Lesotho) PwC Engineering
Hyam G. Mallat Law Firm Alaa Zeineddine
EMEA Legal Counsels Tiisetso Sello-Mafatle Boye A. Robertson Bahloul Kelbash
Christelle Matta
Sello-Mafatle Attorneys Monrovia City Mukhtar, Kelbash &
MENA City Lawyers
LESOTHO Lindiwe Sephomolo
Corporations (MCC) Elgharabli
Rachad Medawar
Bidvest Panalpina Logistics Association of Lesotho Charlene Sevee Mahmud Mukhtar
Obeid & Medawar Law Firm
Employers and Business PwC Mukhtar, Kelbash &
Mario Mohanna Sunday Adache Elgharabli
PKF Consult Pty. Limited Starford Sharite Boakai M. Sheriff
Patrimoine Conseil SARL
High Court Liberia Entrepreneurs Ali Naser
Mirvat Mostafa Thakane Chimombe Development Program Libyan Credit
Naledi Chambers Inc. Hennie Smit
MENA City Lawyers Information Center
PwC Abraham F. Siafa
Romanos Mouawad Boithatelo Khatleli Department of Abuejila Saif Annaser
Khatleli Tomane Moteane Mooresi Tau Thabane
MENA City Lawyers Customs of the Liberia Saif Annaser Law Office
(KTM) Architects Marorisang Thekiso Revenue Authority
Riva Mounif Muftah Saif Annaser
Mannete Khotle Sheeran & Associates
MENA City Lawyers Chartered Accountants
Roland D. Siaka Saif Annaser Law Office
Kose Letseka (Lesotho) West Construction
Houssam Mourtada Abdulkarim Tayeb
Letseka Construction Liberia, Inc.
Eptalex - Aziz Mark Frederick Webber Libyan Credit
Torbey Law Firm Pty. Ltd. Albert S. Sims Information Center
Harley & Morris
Qhalehang Letsika Sherman & Sherman
Andre Nader
Mei & Mei Attorneys Inc. Dieter Winkler LITHUANIA
Nader Law Office Robert Smallwood
Mateboho Litlhakanyane LIBERIA PwC Customs Department
Fadi Nader
Bridge Legal Group Quantum Quantity Lucia Diana Sonii Gbala
Arthur Abdullai Ruta Armone
Surveyors Pty. Ltd. Heritage Partner &
Rana Nader Express Handling Services Law Firm Ellex Valiunas
Monaheng Maichu Associates, Inc. ir partneriai, member
Nader Law Office Kofi Abedu-Bentsi
One-Stop Business Titus Tikwa of Lex Mundi
Sarah Nassar Baker Tilly Liberia
Facilitation Centre Public Procurement and
Hayek Group Petras Baltusevičius
Concessions Commission DSV Transport UAB
Jomilė Baranauskaitė Evelina Krinickaitė Rimantas Simaitis Andreas Heinzmann John W. Ffooks
Law Firm Ellex Valiunas PwC Lithuania COBALT Legal GSK Stockmann + John W. Ffooks & Co.
ir partneriai, member Kollegen
Irena Kudzinskienė Ginte Simkeviciute Charles Giblain
of Lex Mundi
Public Procurement Office Deloitte Legal Serge Hoffmann Groupement des
Donatas Baranauskas Allen & Overy Luxembourg Entreprises Franches
Rasa Kunigelyte Anastasija Skunčikaitė
Vilniaus Miesto 14 - Asis et Partenaires (GEFP)
Notaru Biuras State Enterprise National Commission for Chantal Keereman
Centre of Registers Energy Control and Prices Bonn & Schmitt Raphaël Jakoba
Jurgis Bartkus Madagascar Conseil
Laura Kuoraitė Alius Stamkauskas François Kremer
Law Firm Ellex Valiunas International
ir partneriai, member
Public Procurement Office UAB Elmonta Arendt & Medernach SA
Eléonore Johasy
of Lex Mundi Tadas Kuzminskas Jonas Stamkauskas Benedicte Kurth
Groupement des
Kornelija Basijokiene Law Firm Ellex Valiunas UAB Elmonta Allen & Overy Luxembourg Entreprises Franches
Glimstedt Agneska Stanulevic Olivier Lardinois et Partenaires (GEFP)
of Lex Mundi
Vilius Bernatonis PwC Lithuania BNP Paribas Hanna Gräfin Keyserlingk
Karolina Laurynaitė
TGS Baltic Gintarė Stonienė Frédéric Lemoine Cabinet HK Jurifisc
JUREX Judickiene
Ieva Bindokaite and Partners
Gintare Bonn & Schmitt Samirah Davisse Freddine
Deloitte Legal Arnas Stonys Tom Loesch Mogony
Aistė Leščinskaitė
BNT Attorneys-at-Law Law Firm Loesch John W. Ffooks & Co.
Andrius Bogdanovičius ILAW
JSC Creditinfo Lietuva Marius Stračkaitis Evelyne Lordong Jody Pruvot
Linas Liktorius
Lithuanian Chamber Arendt & Medernach SA Cabinet HK Jurifisc
Daiva Čekanavičienė KPMG Lithuania
of Notaries
Glimstedt Hawa Mahamoud Pascaline R. Rabearisoa
Edita Lukaševičiūtė
Laura Tunkevičiūtė GSK Stockmann + Delta Audit Deloitte
Justas Ciomanas Bank of Lithuania
Lithuanian Chamber Glimstedt Kollegen Hantamalala Rabarijaona
Daiva Lukaseviciute-Binkuliene
of Notaries Agnė Vanagienė Laurent Massinon John W. Ffooks & Co.
Vilnius City Second
Aurelija Daubaraitė Notary’s Office Deloitte Legal Rija Rabeharisoa
Jeannot Medinger
Law Firm Sorainen & Liutauras Vasiliauskas Creos Luxembourg SA Cabinet Mazars
Lauras Lukosius
Partners Law Firm Sorainen & Fivoarana
Baltic Freight Services Kim Meis
Giedre Domkute Partners Jeannot Julien Padoue
Linas Margevicius
Arendt & Medernach SA
AAA Law Adrijus Vegys Rafanomezana
Legal Bureau of Philipp Metzschke Etude de Me Jeannot
Ieva Dosinaite Linas Margevicius Bank of Lithuania
Arendt & Medernach SA Rafanomezana
Law Firm Ellex Valiunas Agnietė Venckiene
Vilius Martišius Christina Nickel
ir partneriai, member Law Firm Sorainen & Pierrette Rajaonarisoa
of Lex Mundi
Metida Law Firm Bolloré Africa Logistics
Zaboliene and Partners Partners Marco Peters
Creos Luxembourg SA Madagascar
Reda Gabrilavičiūtė Indrė Vereniūtė
Danielius Matonis
Ministry of Justice Deloitte Legal Christian Point Alexandra Rajerison
Law Firm Markevicius, Maralex Legal
Gediminas Golcevas Gerasickinas and Partners Arendt & Medernach SA
Audrius Žvybas
Public Procurement Glimstedt Nathalie Prüm-Carré Antsa Rakotoarisoa
Laura Matukaityte
Office Elvinger Hoss Direction Générale
Law Firm Sorainen & des Douanes
Dovile Greblikiene Partners LUXEMBOURG Prussen - Luxembourg
Law Firm Ellex Valiunas PwC Luxembourg Elisa Ragazzoni Mirindra Rakotoarisoa
Tautginas Mickevicius
ir partneriai, member Paul Wurth Geprolux SA Lexel Juridique & Fiscal
of Lex Mundi
Ministry of Justice Martial Barbian
Arendt & Medernach SA Roger Schintgen Fetrahanta Sylviane
Tomas Mieliauskas
Vytis Grybauskas Paul Wurth Geprolux SA Rakotomanana
TGS Baltic Deloitte Legal Tom Baumert PricewaterhouseCoopers
Bronislovas Mikūta Chamber of Commerce Alex Schmitt Tax & Legal Madagascar -
Artūras Gutauskas of the Grand-Duchy Bonn & Schmitt
State Enterprise PwC Madagascar
Primus Derling of Luxembourg
Centre of Registers Katahrina Schramm Riaka Niaina Rakotonaivo
Frank Heemann Louis Berns GSK Stockmann + Kollegen
Nerijus Nedzinskas John W. Ffooks & Co.
BNT Attorneys-at-Law Arendt & Medernach SA
PwC Lithuania Frank Thihatmar Michel Rakotonarivo
Lina Jakimavičienė Sébastien Binard Avega Révision SARL -
Greta Norkutė BNI Madagascar
Ministry of Economy Arendt & Medernach SA member of Russell
JUREX Judickiene Corinne Holy Rakotoniaina
Aida Janule and Partners
Bedford International
Anne-Claire Blondin PricewaterhouseCoopers
Law Firm Ellex Valiunas Arendt & Medernach SA Bénédicte Zahnd Tax & Legal
Algirdas Pekšys
ir partneriai, member BNP Paribas
Law Firm Sorainen & Eleonora Broman Madagascar - PwC
of Lex Mundi
Partners Loyens & Loeff Madagascar
Loreta Jasaitienė MADAGASCAR
Agnius Pilipavičius Luxembourg SARL Hery Rakotonindrainy
Bank of Lithuania Transit Modrin Office de Regulation
TGS Baltic Gilles Dauphin
Karolis Kačerauskas Arendt & Medernach SA Marina Andriamahery Électricité (ORE)
Nicolai Portelli
Law Firm Ellex Valiunas Lexel Juridique & Fiscal Jordan Rakotonirina
Baltic Freight Services Christopher de Batz
Elvinger Hoss Laura Andriamanjato PricewaterhouseCoopers
of Lex Mundi Martynas Prievelis
Prussen - Luxembourg Tax & Legal Madagascar -
AB ESO SMR & HR Associates SA
Ieva Kairytė PwC Madagascar
PwC Lithuania Alicija Radzivanienė Christel Dumont Clément Andriamasinony
Lanto Tiana Ralison
JUREX Judickiene Dentons BNI Madagascar
Romas Karaliūnas PricewaterhouseCoopers
and Partners Carlo Fassbinder Aimée Andrianasolo Tax & Legal Madagascar -
Bank of Lithuania
Justina Ramašauskaitė Ministère des Finances Office de Regulation PwC Madagascar
Romualdas Kasperavičius du Grand-Duché Électricité (ORE)
State Enterprise ILAW Barijaona Ramaholimihaso
de Luxembourg
Centre of Registers Kristina Rišytė-Augustinaitienė Jocelyn Marie Claude BNI Madagascar
AAA Law Antoine Fortier-Grethen Andrianoasy
Jonas Kiauleikis Roland Ramarijaona
Loyens & Loeff Ordre des Architectes
Law Firm Sorainen & Giedrius Rudis Luxembourg SARL Delta Audit Deloitte
Partners Invest Lithuania Andry Andriantsilavo
Jacques Frank Raphaela Ranaivojaona
Office de Regulation
Agnė Kisieliauskaitė Svajone Saltauskiene Paul Wurth Geprolux SA Maralex Legal
Électricité (ORE)
Law Firm Ellex Valiunas Vilnius City 29th Iloniaina Randranto
ir partneriai, member Notary’s Office Nicolas Fries Frédéric Christophe Ranjatoely
Randranto
of Lex Mundi Peggy Goossens
Lexel Juridique & Fiscal
Tomas Seikalis Christian Randriamanga
Augustas Klezys ILAW Pierre Thielen Avocats Yves Duchateau
Transit de l’Ocean Indien
Law Firm Sorainen & Bolloré Africa Logistics
Partners Aušra Sičiūnienė Madagascar
Vilnius City Municipality
Hajanirina Jerisoa Runcain Chimwala Federation of Malaysian Wai Fong La Lim Litt
Randrianarison Continental Freight Manufacturers (FMM) Shearn Delamore & Co. Ferrier Hodgson
Banky Foiben’i Agency Limited MH Sdn Bhd
Northport (Malaysia) Bhd Sheba Gumis
Madagasikara /
Banque Centrale
Ricky Chingota Skrine, member Ahmad Lutfi Abdull Mutalip
Mohd Rashdi Ab Hamid
de Madagascar
Savjani & Co. of Lex Mundi
Tenaga Nasional Berhad Chen Lynn Ng
William Randrianarivelo
Arnold Chirwa Aminuddin Hamzah Christopher & Lee Ong
Nor Azimah Abdul Aziz
PricewaterhouseCoopers Procurement and Royal Malaysian
Companies Commission Ir. Bashir Ahamed Maideen
Tax & Legal Supply Management Customs Department
Nadi Consult Era Sdn Bhd
Madagascar - PwC Consultants (PROSMAC) Zamzuri Abdul Aziz
Muhammad Arif Harinder
Madagascar Ministry of Finance Dennis Martin
Joe Cosma Pan Malayan
CTOS Data Systems
Voahangiharinoro EY Faez Abdul Razak Logistics Sdn. Bhd.
Sdn Bhd
Randrianarivony Papano Inna Dalla
Wong & Partners Ar. Ezumi Harzani Ismail
Service d’Analyses John Matthew
TF & Partners Sonia Abraham Arkitek MAA
Economique et Christopher & Lee Ong
Cyprian Kambili
Azman, Davidson & Co. Khalid Hashim
Fiscale (SAEF) Khairon Niza Md Akhir
Consultant Wilfred Abraham
Josianne Rarivoarivelomanana Fahad Hassan Companies Commission
Mark David Kamputa
Zul Rafique & Partners, PwC Malaysia
Direction Générale Advocate & Solicitors Arvind Menon
des Douanes Mkaka Construction
Andrew Heng Ranhill Bersekutu Sdn Bhd
C. Ltd. Ng Ai Rene
Sylvia Rasoarilala Ferrier Hodgson
Edson Kamtukule
Skrine, member MH Sdn Bhd
Hasliana Mohamad
Banky Foiben’i of Lex Mundi Tenaga Nasional Berhad
Madagasikara / Banque Ministry of Justice and
Abdul Hafiz Bin Hidzir
Centrale de Madagascar Constitutional Affairs Aniz Amirudin Muhammad Kamal Mohamad
Tenaga Nasional Berhad
Dannie J. Kamwaza
Cecil Abraham & Partners Alwi
Rivaharilala Rasolojaona Wong Hin Loong Arkitek Kamal Alwi
Office de Regulation Kamwaza Design Sasireka Amplagan
Azman, Davidson & Co.
Électricité (ORE) Partnership PwC Malaysia Norsherryna Mohamed Ishak
Mavbuto Kasote
Zhi Loon Hua Tenaga Nasional Berhad
Hanitriniaina Rasolonjatovo Maxine Ang Yuen May
Jeff Leong, Poon & Wong
Direction Générale Kamwaza Design Jeff Leong, Poon & Wong Hanani Hayati Mohd Adhan
des Douanes Partnership Azura Megat Ibrahim Azmi & Associates
Zaily Ayub
Isaac Kayira
Indah Water Konsortium
Henintsoa Ratiarison Royal Malaysian Azmi Mohd Ali
Madagascar Law Offices Audit Consult Customs Department Iman Ishak Azmi & Associates
Hamza Latif
Naqiz & Partners
Michael Ratrimo Muhamad Azizul Bin Zahidin Ir Noor Shafawati Mohd
Madagascar Sacranie, Gow & Co. Westports Malaysia Kumarakuru Jai Badari
International Container Shabir Latif
Sdn Bhd Ferrier Hodgson Samudra Engineers
Terminal Services Ltd. MH Sdn Bhd Sdn Bhd
Sacranie, Gow & Co. Nurul Syazwani Azman
Karoll Ratsimandresy Noel Misanjo
Azmi & Associates Abdul Azis Japri Zuhaidi Mohd Shahari
Lexel Juridique & Fiscal Tenaga Nasional Berhad
Savjani & Co. Anita Balakrishnan Khairunnajihah Aqila Mohd
Théodore Raveloarison Shearn Delamore & Co. P. Jayasingam Sofian
Vyamala Aggriel Moyo
JARY - Bureau d’études Zul Rafique & Partners, Azmi & Associates
PwC Malawi Ahmad Fuad Bin Md Kasim
Architecture Ingénierie Advocate & Solicitors
Tenaga Nasional Berhad Mohd Yusoff Mokhzani Aris
Modecai Msisha
Andry Nirina Ravelojaona Norhaiza Jemon Malaysia Productivity
Nyirenda & Msisha Che Adnan Bin Mohamad
Banky Foiben’i Companies Commission Corporation
Law Offices Nadi Consult Era Sdn Bhd
Madagasikara / Banque Eu John Teo Selina Ng
Centrale de Madagascar Arthur Alick Msowoya Dato’ Ahmad Zaharin Bin
Shearn Delamore & Co. Credit Bureau
Wilson & Morgan Mohd Saad
Andriamisa Ravelomanana Malaysia Sdn Bhd
Happy Mwangomba
Department of the Dato’ Dr. Ir. Andy K. H. Seo
P ricewaterhouse Coopers Director General of Lands Malaysian National Swee-Kee Ng
Tax & Legal Blantyre High Court,
and Mines (Federal) Shippers Council Shearn Delamore & Co.
M adagascar - PwC Commercial Division
Madagascar Mee Faun Chai Chow Keng Chin Marhaini Nordin
Patricia Mwase
Perunding Majujaya Indra Gandhi & Co. Shearn Delamore & Co.
Landy Raveloson Credit Data Credit
Sdn Bhd
Cabinet HK Jurifisc Reference Bureau Ltd. Richard Khoo Ismail Omar
Hong Yun Chang Skrine, member JPIO
Jean Marcel Razafimahenina Pachalo Mwenelupembe
Tay & Partners of Lex Mundi
Delta Audit Deloitte Nicholls & Brookes Allison Ong
Chris Chee Loh Kok Leong Azman, Davidson & Co.
Chantal Razafinarivo Remmie Ng’omba
East Orient Consult Russell Bedford LC &
Cabinet Razafinarivo Wilson & Morgan Hock An Ong
Sdn Bhd Company - member of Russell
BDO
Ludovic Razafindravihy Caroline Nongwa Bedford International
Rachel Chiah
Direction Générale EY Kim Yong Pang
Skrine, member Wong Kum Cheong
des Douanes Ferrier Hodgson
Barnett Ntonya of Lex Mundi Credit Bureau
MH Sdn Bhd
Louis Sagot Blantyre High Court, Malaysia Sdn Bhd
Edwin Chin
Cabinet d’Avocat Commercial Division Aurobindo Ponniah
Isocraft Solutions Azhar Lee
Louis Sagot PwC Malaysia
Andrea Nyirongo Sdn Bhd Platinum Tax
Hariniaina Soloarivelo Blantyre High Court, Consultants Sdn Bhd Aminah Bt Abd Rahman
Eric Chin
Commune Urbaine Commercial Division Ministry of Urban
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Grupo Adypro SA de CV Roberto Treviño Ramos MOLDOVA for Financial Markets Azzaya Batsuuri
Poder Judicial del Electrosetiproject LLC
Ignacio Rodriguez ADD Production Ltd. Alexandru Munteanu
Estado de Nuevo León Nyamchimeg Bayaraa
Building Information National Authorized PwC Moldova
Mechanics MX Alfonso Vargas Administrators Union Mahoney Liotta LLP
Ritch Mueller, Heather Ecaterina Nacu
J. A. Enrique Rodriguez Gladei & Partners Solongoo Bayarsaikhan
y Nicolau, SC Călin Bobuțac
Grupo Adypro SA de CV Cobzac & Partners Avinex Partners LLP
Miguel Angel Vargas Cruz Dan Nicoara
Alba Rodriguez Chamorro Gladei & Partners Bayar Budragchaa
Grupo Alianza Empresarial Mihail Buruiana
Comisión Nacional Buruiana & Partners ELC LLP Advocates
Bancaria y de Valores Andrea Vázquez Oxana Novicov
National Union of David Buxbaum
Nader, Hayaux & Goebel Roman Ceban
Irazu Rodríguez Garza Business People’s Judicial Officers Anderson and
Comisión Federal Camilo Vazquez Lopez Association of Moldova Anderson LLP
de Electricidad Santamarina y Steta SC Igor Odobescu
ACI Partners Law Office Jargalan Byambatsogt
Valeriu Cernei
Diego Rodriguez Renovales José Luis Vega Garrido Gladei & Partners Mahoney Liotta LLP
Building Information Goodrich, Riquelme Vladimir Palamarciuc
Turcan Cazac David C. Buxbaum
Mechanics MX y Asociados Valentina Chiper
Ministry of Economy Anderson and
Alejandro Rojas Luis Miguel Velasco Lizárraga Carolina Parcalab Anderson LLP
and Infrastructure ACI Partners Law Office
Nader, Hayaux & Goebel Sánchez DeVanny Tsendmaa Choijamts
Eseverri SC Doina Chirica Iulian Pașatii
Cecilia Rojas Mata ACI Partners Law Office PwC Mongolia
Galicia Abogados SC Diego Velasco-Fuhrken Gladei & Partners
Khatanbat Dashdarjaa
Galicia Abogados SC Olesea Chirică Alexandra Pînzari
Alberto Romero González PwC Moldova Arlex Consulting
Poder Judicial del Carlos Velázquez de León Gladei & Partners Services
Estado de Nuevo León Basham, Ringe y Correa, Ludmila Ciubaciuc Vladimir Plehov Zoljargal Dashnyam
member of Ius Laboris PwC Moldova
Shaanty Rubio Dumitru Popescu DB&GTS LLP
White & Case SC Claudio Villavicencio Daniel Cobzac PwC Moldova Tsendsuren Davaa
Deloitte Cobzac & Partners
Raúl Sahagun Elena Pui International Cooperation
Bufete Internacional Juan Pablo Villela Vizcaya Valentin Cobzari National Commission Division Customs
Creel, García-Cuéllar, Insigma-Lux for Financial Markets General Administration
Juan Pablo Sainz of Mongolia
Aiza y Enriquez SC Nicolae Crețu
Nader, Hayaux & Goebel Andrei Rogac
Elías Zaga Belzer PwC Moldova Rogac & Associates Uyanga del Sol
Jorge Sanchez Tsets LLP
Santamarina y Steta SC Andrei Crigan Law Firm
Deloitte
Antonio Zuazua Business People’s Vlad Roibu Onchinsuren Dendevsambuu
Lucero Sánchez de la Concha Association of Moldova Deloitte
KPMG Cardenas Dosal SC Gladei & Partners
Baker McKenzie
Natalia Donțu Irina Rotari Tsolmonchimeg Enkhbat
Juan Pablo Sanchez Enriquez MICRONESIA, FED. STS. PwC Moldova S&TS Partners LLP
Secretaria de Desarrollo Ministry of Economy
Urbano y Vivienda Marcelino Actouka Fernando Flano Fernandez and Infrastructure Sanjkhand Erdenebaatar
Pohnpei Utilities ICS RED Union Fenosa SA Viorel Rusu PwC Mongolia
Luis Sanchez Galguera Corporation
Deloitte Silviu Foca Moldova State Tuya Erdenechuluun
Nixon Anson IM Biroul de Credit University Law School Lehman Law
Alberto Sanchez Rodriguez Pohnpei Utilities SRL - Moldova Mongolia LLP
Direccion de Ionut Sas
Corporation PwC Moldova
Proteccion Civil (Civil Roger Gladei Narantuya Gundegmaa
Protection Agency) Kenneth Barden Gladei & Partners Adrian Sorocean Mahoney Liotta LLP
Attorney-at-Law ACI Partners Law Office
Aidan Healy Robin Gellately-Smith Lidija Šećković Fassi-Fihri Bassamat Ali Faouzi
Healy Consultants Montenegro Architects Statistical Office of Cabinet Bassamat & Afrique Advisors
Group PLC Montenegro - MONSTAT Associée
Sonja Guzina Fahd Guasmi
Myagmarsuren Jambaldorj KN Karanović & Nikolić Dragica Sekulić Mostafa Bayad Lydec
Anderson and Ministry of Economy Consulting
Jasna Hodžić Abdelkrim Guiri
Anderson LLP Maintenance Elec
Ministry of Finance Tijana Simonović General Treasury of the
Enkhsaruul Jargalsaikhan Prelević Law Firm Ismail Bekkaoui Kingdom of Morocco
Nada Jovanović
DB&GTS LLP Afrique Advisors
Central Bank of Marko Tintor Houda Habachi
Saidolim Kodirov Montenegro Central Bank of Nabil Belahcen Bakouchi & Habachi -
Healy Consultants Montenegro Cagere HB Law Firm LLP
Jelena Jovetic
Group PLC
Ministry of Finance Luka Veljović Said Belahmer Kamal Habachi
Azzaya Lkhachin Moravčević Vojnović i Cabinet d’Architecture et Bakouchi & Habachi -
Milica Jovicevic
PwC Mongolia Partneri in cooperation d’Urbanisme Belahmer HB Law Firm LLP
Montenomaks C&L with Schoenherr
Amarjargal Lkhagvaa Mohamed Fayçal Benachou Amin Hajji
Filip Jovović
Lehman Law Mongolia LLP Saša Vujačić Ribatis Hajji & Associés
Law Office Jovović, Law Office Vujačić
Daniel Mahoney Mugoša & Vuković Toufiq Benali Benali Harmouch
Mahoney Liotta LLP Jelena Vujisić Ministère de l’Urbanisme Office Marocain de la
Dražen Jurišić
Law Office Vujačić et de l’Aménagement Propriété Industrielle et
Ariunkhuj Molom Arhitektonski Atelje du Territoire Commerciale (OMPIC)
Mahoney Liotta LLP Tatjana Vujošević
Anja Komnenic
Ministry of Sustainable Jalal Benhayoun Zohra Hasnaoui
Mend-Amar Narantsetseg Prelević Law Firm Development PortNet SA Cabinet HHH Avocats
DB&GTS LLP and Tourism
Nikola Kovacevic
Azel-Arab Benjelloun Igli Hassan
Enkhtsetseg Nergui Mezon d.o.o. Ana Vukcevic Agence d’Architecture S.n.g.e. (Société Nouvelle
Anand Advocates Commission for Control d’Urbanisme et de Génie Electrique)
Ana Krsmanović
Law Firm of Public Procurement Decoration
Ministry of Finance Mahmoud Hassen
Erdenedalai Odkhuu Procedures
Djordje Kuznamovic Badria Benjelloun Lawyer
Melville Erdenedalai Ana Vukčević Ministère de l’Urbanisme
(M&E) LLP KN Karanović & Nikolić Ahmad Hussein
Moravčević Vojnović i et de l’Aménagement
Stefan Lučić Partneri in cooperation du Territoire
Cabinet HHH Avocats
Undraa Sergelenbaatar
Melville Erdenedalai KN Karanović & Nikolić with Schoenherr Bahya Ibn Khaldoun
Azzedine Benkirane
(M&E) LLP Nikola Martinović Vanja Vuković Benkirane Law Firm Université M.V. Souissi Rabat
Nyamgerel Sikhuchuluun Advokatska Kancelarija Law Office Jovović, Younes Jalal
Karim Benkirane
Melville Erdenedalai Vukasin Miladinovic Mugoša & Vuković Transit Jalal
Espace Transit
(M&E) LLP Ministry of Economy Borko Vuksanovic Sofia Kchiri
Mohamed Benkirane
Ganbayar Surmaajav Milica Milanovic Ramel d.o.o. Office Marocain de la
Benkirane Law Firm
The Bank of Mongolia PricewaterhouseCoopers Djordje Zejak Propriété Industrielle et
Consulting d.o.o. BDK Advokati
Mohamed Benkirane Commerciale (OMPIC)
Ganbagana Togtokhbayar
Espace Transit
Deloitte Slaven Moravčević Mia Zivkovic
Nadia Kettani
Moravčević Vojnović i Ministry of Economy
Monsef Bentaibi Kettani Law Firm
Ganzaya Tsogtgerel
Partneri in cooperation Amwalcom
Anderson and Yassir Khalil
with Schoenherr
Anderson LLP MOROCCO Meryem Benzakour Yassir Khalil Studio
Vanja Mugosa Cabinet d’Avocats Morsad
Dudgen Turbat Administration Tatyana Kovpak
The Bank of Mongolia Law Office Jovović, Ali Bougrine Healy Consultants
Mugoša & Vuković des Douanes et
Impots Indirects UGGC Law Firm Group PLC
Munkh-Orgil Tuvaandorj
Jelena Obradović
Anand Advocates Safran Electrical & Richard Cantin Houda Laalaj
Law Firm Central Bank of Roudane & Partners Chassany Watrelot &
Montenegro Power
Law Firm Associés
Nenad Pavličić TTAM
MONTENEGRO Bouchaib Chahi Abdelatif Laamrani
Pavličić Law Office Mohammed Abed Agence Nationale de la Laamrani Law Office
CEDIS Office Marocain de la
Novica Pesic Conservation Foncière
Customs Administration Propriété Industrielle et Meryem Lahlou
Pesic & Bajceta Law Office du Cadastre et de la
Commerciale (OMPIC) Cartographie (ANCFCC) Afrique Advisors
Energy Regulatory Zorica Pesic Bajceta
Authority of Montenegro Idriss Abou Mouslim Mhammed Lahlou
Pesic & Bajceta Law Office Abdelhafid Chentouf
Bhirat Etude de Notariat
Aleksandar Adamovic Luka Popović Anas Chorfi Moderne
PGS Montenegro BDK Advokati Sidimohamed Abouchikhi Agence Marocaine pour
Creditinfo Maroc Adil Said Lamtiri
Nikola Angelovski le Developpement de
Andrea Radonjanin l’Entreprise (AMDE)
Avocat au Barreau
Law Office Vujačić Moravčević Vojnović i Abdelkrim Karim Adyel
Cabinet Adyel Mahat Chraibi Amine Mahfoud
Jelena Bogetić Partneri in cooperation Amine Mahfoud Notaire
BDK Advokati with Schoenherr Medhi Alami PwC Advisory Maroc
Nexans Nihma El Gachbour Aziz Mantrach
Bojana Bošković Milan Radulovic
Hajji & Associés Association Professionelle
Ministry of Finance Radovan Radulovic Ali Alamri des Agentes Maritimes,
Montenomaks C&L Moroccan Cargo Partner Soufiane El Khiati Consignataires de Navires
Vanja Bošković
Law Office Vujačić Amina Ammor SYN et Courtiers D’Affretement
Marko Radulović du Maroc (APRAM)
Ministry of Economy Creditinfo Maroc Fahd El Mjabber
Dragoljub Cibulić
BDK Advokati Tariq Arif CPA, Trustee-in- Noureddine Marzouk
Dražen Raičković Bankruptcy in Morocco PwC Advisory Maroc
FinancePlus Renault Maroc
Milan Dakic
BDK Advokati Abdelaziz Arji Tarik Elidrissi Adil Morsad
Branka Rajicic Lydec Morsad Law Firm
PricewaterhouseCoopers Eurodefis
Savo Djurović
Adriatic Marinas d.o.o. Consulting d.o.o. Redouane Assakhen Moustapha ElYamani Ahmed Morsad
Centre Régional Office Marocain de la Cabinet d’Avocats Morsad
Dragan Draca Milena Rončević Pejović Propriété Industrielle et
KN Karanović & Nikolić d’Investissement Thami Oulbacha
PricewaterhouseCoopers Commerciale (OMPIC)
Consulting d.o.o. Taoufik Azzouzi Commission Nationale de
Sead Salkovic Hamid Errida la Commande Publique
FinancePlus Taoufik Azzouzi Notaire
Veselin Dragićević AccounThink
Chamber of Economy Salima Bakouchi Mohamed Oulkhouir
Slaven Šćepanović Maroc SARLAU
of Montenegro, Sector Bakouchi & Habachi - Chassany Watrelot &
Scepanovic Law Office Abderrafi Errouihane Associés
for Associations and HB Law Firm LLP
Economic Development Ministère de la Justice
Hicham Rharboub
SPOT Group
Mohamed Rifi Guilherme Daniel Carlos Martins Tin Aung Kyaw Kyaw
PwC Advisory Maroc Guilherme Daniel & CM&A - Carlos
Win Aung Moe Kyaw
Associados Martins & Associados
Nesrine Roudane
Thae Poe Chee Aye Tun Aung Kyaw
Roudane & Partners Fabricia de Almeida Henriques Tiago Martins
DFDL
Law Firm Henriques, Rocha & Transitex Global Logistics U Moe Kyaw
Associados (Mozambique Operations Pty. Ltd. Thida Aye Win Thin & Associates
Morgane Saint Jalmes
Legal Circle Advogados) DFDL
Saint Jalmes et Associes João Mayer Moreira U Nyein Kyaw
Imelda de Sousa VdA - Vieira de Min Min Ayer Naing Rajah & Tann LLP
Ghalia Sebti
JLA Almeida & Associados SCM Legal Limited
Ait Manos Jun Yee Lee
Alferio Dgedge Loid Milton Kate Baillie Allen & Gledhill LLP
Tarik Sefraoui
FL&A - Fernanda Lopes & Bolloré Transport & Lucy Wayne &
Cabinet Tarek Sefraoui Associados Advogados Logistics Moçambique
Kyaw Swa Lin
Associates Limited
Laïla Slassi Su Su Linn
Fulgêncio Dimande Karen Morais Aly Jaime Casanova
Afrique Advisors Phoenix Asset
Manica Freight VdA - Vieira de DFDL
Management
Rachid Tahri Services SARL Almeida & Associados
Thomas Chan
Association des Freight Su Su Linn
Teresa Empis Falcão Ilidio Nhamahango KPMG (Advisory)
Forwarders du Maroc Zeya & Associates Co. Ltd.
VdA - Vieira de BDO Mozambique Myanmar Ltd.
Rim Tazi Almeida & Associados San Lwin
Marta Pedro Stefan Chapman
LPA-CGR Avocats JLPW Legal Services
Ahmad Essak PLMJ Legal SCM Legal Limited
Kenza Yamani PwC Mozambique Network Portugal, Tar Lwin
Swe Zin Chit
Chassany Watrelot & Mozambique Desk Ministry of Agriculture,
Vanessa Fernandes Central Bank of Myanmar
Associés Livestock and Irrigation
CGA - Couto, Graça e Paulo Pimenta
Sher Hann Chua
Amine Zniber Associados, Sociedade Marlar Mala Dutta
Álvaro Pinto Basto Tilleke & Gibbins
Zniber Amine Notaire de Advogados Bay Line Shipping Pte. Ltd.
CGA - Couto, Graça e
Telmo Ferreira Associados, Sociedade Paul Cornelius
Meryem Zoubir Cho Cho Mar
CGA - Couto, Graça e de Advogados PricewaterhouseCoopers
Chassany Watrelot &
Associados, Sociedade Myanmar Co. Ltd. Cho Cho Mar
Associés Diana Ramalho
de Advogados
Ayeyarwady Bank
Sal & Caldeira, Van Lian Cung
MOZAMBIQUE Pinto Fulane Advogados, Lda Lucy Wayne & Ahlonn Maung
Banco de Moçambique Associates Limited DFDL
Autoridade Tributária Vanda Ramalho
de Moçambique Kheyser Gafur Sal & Caldeira, Suk Peng Ding Khin Maung Thant
Gafur, Govan & Advogados, Lda PricewaterhouseCoopers EST Engineering Co. Ltd.
Jose Forjaz Arquitectos Myanmar Co. Ltd.
Associados - Sociedade Myat Thidar Min
Amina Abdala Carmen Ramos
de Advogados Jacobus Du Plessis Central Bank of Myanmar
TTA – Sociedade de Citrum SA - Citrinos
Nipul K. Govan do Umbeluzi DFDL
Advogados, member of Myo Min
PLMJ Legal Network Gafur, Govan & William Greenlee
Xavier Sicanso Nyan Myat Min
Associados - Sociedade DFDL
Erna Alberto Guetsa FL&A - Fernanda Lopes & Living Square Co. Ltd.
de Advogados
Sal & Caldeira, Associados Advogados William D. Greenlee Jr.
Renato Guerra de Almeida U Khin Maung Myat
Advogados, Lda Hector Sousa DFDL
Asai General
Duarte Amaral da Cruz Neylla Gulamhussen TIBA Group Mozambique Nandar Htet Htet Han Electric Co. Ltd.
MC&A - Sociedade TTA – Sociedade de Fuji Film Myanmar
Acacio Tembe May Myat Kyaw
de Advogados RL Advogados, member of Investment Limited
PLMJ Legal Network Mott MacDonald PDNA Mingaladon Industrial
Luís Antunes Moçambique, Lda Phyo Aung Hein Park Co. Ltd.
LUFTEC – Técnicas Abdul Satar Hamid HAP Company Limited
Liana Utxavo Khine Myint
Eléctricas Lda. BDO Mozambique
Manica Freight Henri-Frédéric Hibon
Zara Jamal Services SARL SanSan Myint Wai (Susan)
Ana Babo DFDL
JLA LS Horizon (Myanmar)
KPMG Auditores e Cesar Vamos Ver Daw Hlaing Maw Oo Limited
Consultores SA Ássma Omar Nordine Jeque Sal & Caldeira, Yangon City Development
Sal & Caldeira, Advogados, Lda Mya Myint Zu
Gonçalo Barros Cardoso Committee
Advogados, Lda DFDL
Guilherme Daniel & Ricardo Veloso Htar Htar
Associados Adriano João Ricardo Veloso Mya Myintzu
Supreme Court
PwC Mozambique Advogados Associados - DFDL
Ebrahim Bhikhá of the Union
Lawyer Law Office Aung Kyaw Myo
Katia Jussub Nan Cherry Htet
CM&A - Carlos Joaquim Vilanculos Kanbawza Bank Limited
Abubacar Calú Myanmar Foreign
Electrovisao Lda Martins & Associados Sal & Caldeira, Trade Bank Aung Nay Myo
Advogados, Lda SCM Legal Limited
Eduardo Calú Fernanda Lopes Win Htike
Sal & Caldeira, FL&A - Fernanda Lopes & Central Bank of Myanmar Seint Seint Myo
Associados Advogados MYANMAR Rödl & Partner Co. Ltd.
Advogados, Lda Saw Nyan Htun
Eugénio Luis AGX Logistics Nishimura & Asahi Minn Naing Oo
Iracema Casimiro Myanmar Co. Ltd.
Marroquim, Nkutumula, Banco de Moçambique Allen & Gledhill LLP
Thet Htun Naung
Macia & Associados - Yussuf Mahomed AYA Bank Jag Myanmar Ko Nyan
Sociedade de Advogados KPMG Auditores e BKL Myanmar Living Square Co. Ltd.
Consultores SA Zar Ye Htut
Pedro Chilengue Company Limited
San San Win & Associates Chit Su Nyein
Mott MacDonald PDNA Gimina Mahumana Department of Agricultural PricewaterhouseCoopers
Moçambique, Lda Sal & Caldeira, Mie Mie Htwe
Land Management Myanmar Co. Ltd.
Vanessa Chiponde Advogados, Lda and Statistics Theint Theint Htwe
Kyi Chan Nyein
Sal & Caldeira, Duarte Marques da Cruz Management & Christopher Hughes Nishimura & Asahi
Advogados, Lda MC&A - Sociedade Accountancy Training Ltd. SCM Legal Limited
de Advogados RL Hla Oo
Pedro Couto ZICO Law Myanmar Limited Ayush Jhunjhunwala
CGA - Couto, Graça e Vítor Marques da Cruz May Thaung Htike Oo
Allen & Gledhill LLP
Associados, Sociedade MC&A - Sociedade Htay Aung Central Bank of Myanmar
de Advogados de Advogados RL May Zin Ko Ko
Khin Soe Soe Aung Nwe Oo
Central Bank of Myanmar
Reginaldo Cumbane Stayleir Marroquim Central Bank of Myanmar Tilleke & Gibbins
FL&A - Fernanda Lopes & Marroquim, Nay Myo Myat Ko
Mar Mar Aung Thet Oo
Associados Advogados Nkutumula, Macia & Care Freight Services Ltd.
DFDL
Associados - Sociedade Sebastian Pawlita
Avelar da Silva Lutz Koch
de Advogados Sithu Aung Lincoln Legal Services
Intertek International Ltd. Rödl & Partner Co. Ltd.
Enterprise Electric (Myanmar) Ltd.
Soe Khun Phyu Wint Wah Wah Htun Nawala Kamati-Unger Shirshak Ghimire NETHERLANDS
DMS Limited Engling, Stritter & Pradhan & Associates
Key Pwint Phoo Wai ABN AMRO Bank NV
Partners
Care Freight Services Ltd. Tin Moe Wai Arsuna Jangam
Allen & Overy LLP
Ayeyarwady Bank Esmeralda Katjaerua JKK and Associates
Phyu Pyar
Katjaerua Legal MDK Elektro
Central Bank of Myanmar Tin Phyo Wai Kaushlendra Jha
Practitioners
City Properties Co. Ltd. JKK and Associates Ruud Berndsen
San San Win
Frank Köpplinger Liander
San San Win & Associates Lucy Wayne Janak Raj Joshi
Köpplinger Boltman
Lucy Wayne & Ministry of Land Reform Reint Bolhuis
Mya Sandar
Associates Limited Ronald Kubas and Management AKD Lawyers, Civil Law
LS Horizon (Myanmar)
Burmeister & Partners Notaries & Tax Lawyers
Limited Htut Khaung Win Shreedhar Kapali
Consulting Engineers
Yangon City Development Shangri-La Freight Matthijs Bolkenstein
Derik Schmidt
Committee Norbert Liebich Pvt. Ltd. Ploum
Tilleke & Gibbins
Transworld Cargo
May Toe Win Saurav Karki Tom Booms
Ommar Sein Pty. Ltd.
Central Bank of Myanmar Neupane Law Associates Resor
Yoma Bank Limited Anneri Lück
Ni Ni Win Jagat Bahadur Khadka Roland Brandsma
Thaw Dar Sein PwC Namibia
Central Bank of Myanmar Nepal Shipping & Air PwC Netherlands
Allen & Gledhill LLP Tiago Martins Logistics Pvt. Ltd.
Zaw Win Michel Chatelin
Tin mg Sein Transitex Global Logistics
Yangon City Development Operations Pty. Ltd.
Gourish K. Kharel Eversheds Sutherland
Zaw Win Shein Committee KTO Inc. Netherlands BV
Ayeyarwady Farmer Memory Mbai
Saw Win Mg Dahal Kumar Margriet de Boer
Development Bank Ltd. KPMG Advisory Services
(Namibia) Pty. Ltd. Inter Continental Ysquare BV
Cho Cho Wynn
Lal Hmun Siami Logistics Pvt. Ltd.
Vilho Mbangu Wyneke de Gelder
Lucy Wayne & Thant Yadanar
Jip Tshering Lama PwC Netherlands
Associates Limited Mwandingi Attorneys
Ko Ko Ye’ Lwin Lama Construction
Min Han Soe DFDL Ian McLaren Company Pvt. Ltd. Harm-Jan de Kluiver
Central Bank of Myanmar Investment Trust Company De Brauw Blackstone
Myat Su Yee Arun Luitel Westbroek
Tin Nwe Soe San San Win & Associates Willard Mugadza K.B. Chitracar & Co.
Africa Institute for Taco de Lange
Supreme Court
Yusuke Yukawa Amir Maharjan AKD Lawyers, Civil Law
of the Union Fighting Corruption in
Nishimura & Asahi Public Procurement SAFE Consulting Notaries & Tax Lawyers
Simon Soo Architects &
Khin Zaw Sijmen de Ranitz
PricewaterhouseCoopers Kelina Mushore Engineers Pvt. Ltd.
Zeya & Associates Co. Ltd. Etzold Duvenhage Resor
Myanmar Co. Ltd.
Ashok Man Kapali
Thurein Zaw Nyunt Floris den Boer
Takefumi Suzuki Matti Mwandingi Shangri-La Freight
Nishimura & Asahi Aung Zeya Mwandingi Attorneys Pvt. Ltd. PIANOo, the Dutch
Public Procurement
Thida Chan Myae Co. Johan Nel Anjan Neupane
Myo Swe Expertise Centre
Ministry of Agriculture, Khine Tha Zin Oo PwC Namibia Neupane Law Associates
Michel Geertse
Livestock and Irrigation PricewaterhouseCoopers Tim Parkhouse Deepesh Ojha BNA - Royal Institute
Myanmar Co. Ltd.
Ross Taylor Namibian Employer’s Neupane Law Associates of Dutch Architects
SCM Legal Limited Federation
NAMIBIA Tilak Bikram Pandey Ernst Haverkamp
Htoo Htet Tayza Thabang Clement Phatela Pioneer Law Associates DLA Piper Nederland NV
Asia Green Ellis Shilengudwa Society of Advocates
Development Bank Usha Pandey Frank Heijmann
Joos Agenbach of Namibia
Pradhan & Associates Customs Administration
Min Thant Koep & Partners Rodgers Rojas-Manyame
Dev Raj Paudyal Jan Hockx
Phyo May Thaw Tiaan Bazuin Electricity Control Board
University of Southern Lexence
PricewaterhouseCoopers Namibian Stock Exchange Jamie Theron Queensland
Myanmar Co. Ltd. Koep & Partners Mick Hurks
Georgia Benade Sabana Poudel Höcker Advocaten
U Myint Thein Katjaerua Legal Erentia Tromp Pioneer Law Associates
Ministry of Agriculture, Practitioners Institute of Chartered Leon Kanters
Livestock and Irrigation Oshin Shah KPMG Netherlands
Adeline Beukes Accountants of Namibia
Yin Mon Thein Standard Bank Sambidha Sharma Edwin M.A.J. Kleefstra
Hartmuth Van Alphen
Machinery & Namibia Limited Pradhan & Associates Stolp+KAB Adviseurs
Institute of Chartered
Solution Co. Ltd. Accountants of Namibia Anju Shrestha en Accountants BV
Daneale C. Beukes
Yin Thida Sann Engling, Stritter & Partners JKK and Associates Andrej Kwitowski
Stefan van Zijl
Supreme Court Akadis BV
Elysia Brits Koep & Partners P. L. Shrestha
of the Union
Bank Windhoek Jana-Marie van Zyl
Evergreen Cargo Mathias Lehner
Mya Thita Oo Services Pvt. Ltd. BNA - Royal Institute
Dave Bruni Etzold Duvenhage
DFDL of Dutch Architects
Investment Trust Company Prashanna Shrestha
Aye Myo Thu NEPAL Pradhan & Associates Lucas Lustermans
Dynasty Structural Stefanie Busch Ploum
ENSafrica Ansh Electricals And Rajeshwor Shrestha
Consultant Firm
Electric Workshop Sinha Verma Law Concern Danique Meijer
Soe Moe Thu Britt du Plessis HVK Stevens Legal BV
Standard Bank Lalit Aryal Rup Narayan Shrestha
Ayeyarwady Bank
Namibia Limited LA & Associates Avenue Law Firm Adri Meurkes
U Zaw Thu Ra Chartered Accountants PwC Netherlands
Marcha Erni Suman Lal Shrestha
Shwe Myanmar
Beverage Co. Ltd. TransUnion Pitambar Badu H.R. Logistic Pvt. Ltd. Jacobien Muntz-Beekhuis
Lama Construction Ram Chandra Subedi PIANOo, the Dutch
Zaw Thura Ulrich Etzold Company Pvt. Ltd. Public Procurement
Etzold Duvenhage Apex Law Chamber
Zeya Thura Mon Expertise Centre
Narayan Bajaj CA Suraj Giri
Zeya & Associates Co. Ltd. Burghardt Grimm Narayan Bajaj & Alexander Pastoors
Transworld Cargo JKK and Associates
Soe Soe Tin Associates BNA - Royal Institute
Pty. Ltd. L.R. Tamang of Dutch Architects
Myanmar V-pile Co. Ltd. Adwait Baral
Ismeralda Hangue Hyonjan Electrical
U Min Thein Neupane Law Associates Hugo Reumkens
Deeds Office Engineering Fabricator
Myan Shwe Pyi Van Doorne NV
Komal Chitracar Pvt. Ltd.
Tractors Ltd. Chantell Husselmann K.B. Chitracar & Co. Miranda Roijers-Melger
PwC Namibia Jenisha Upreti
Pakpoom Vetvitayanuwat PwC Netherlands
Saroj Ghimire Neupane Law Associates
LS Horizon (Myanmar) Denis Hyman Pradhan & Associates Reinier W.L. Russell
Limited PwC Namibia Manish Raj Upreti
Russell Advocaten
K.B. Chitracar & Co.
Jan Willem Schenk Jonathan Embling Brad Ward Leonidas Jimenez Rayanatou Aboubacar
HVK Stevens Legal BV MinterEllisonRuddWatts Bell Gully Superintendencia Hamidou
de Bancos Ministère des Domaines,
Liesbeth Slappendel Karen English Mike Whale
de l’Urbanisme et
TLN-Fenex New Zealand Government Lowndes Eduardo Lacayo
du Logement
Procurement and Property TransUnion
Liane van de Vrugt Lydia Wilson
Issoufou Adamou
VédéVé Legal BV Michael Gartshore Russell McVeagh Ramón López
NIGELEC
Webb Henderson PwC Nicaragua
Mariska Van der Maas Jordan Yates
Daouda Adamou Harouna
PwC Netherlands Tony Gault PwC New Zealand Brenda Ninoska Martínez
Office Notarial AHD
PwC New Zealand Aragón
Michel Van Dun
NICARAGUA Consortium Legal Djibril Adamou Hima
PwC Netherlands Craig Harris
Office Notarial AHD
Land Information AGROFORMA Jose Ivan Mejia Miranda
Gert-Jan van Gijs
New Zealand García & Bodán Abdourahman Adamou
Neele Vat Ocean B.V. Asociación Nicaragüense Ibrahim
Lucy Harris de Agentes Navieras Xiomara Mena
Toni van Hees Abdou Amadou
Simpson Grierson, CETREX
Stibbe member of Lex Mundi Estudio Jurídico Aduanero Entreprise GECEL
Soraya Montoya Herrera
Jasper van Hulst Hurtado Arquitectos Boubacar Amadou
Sam Houliston Molina & Asociados
Höcker Advocaten Hesketh Henry Lawyers Central Law Barreau du Niger
Lexincorp Nicaragua
Saane van Kamp Nouhou Amadou
Matthew Kersey Oficina Arquitectura Jeanethe Morales Núñez
City of Haarlem Russell McVeagh Superintendencia Barreau du Niger
Managua
Wies van Kesteren de Bancos
Samantha Knott Ana Victoria Abea Gómez Elmoctar Amadou Habidou
De Brauw Blackstone Russell McVeagh Michael Navas Barreau du Niger
Westbroek CETREX
Navas & Navas
Jeffrey Lai Yara Valesia Alemán Sequeira Aboubacar Arzika Ousmane
Guus van Lieshout
Anderson Creagh Arias Law Jose René Orúe Cruz Global Plus
Russell Advocaten Lai Limited
Cristhian Julissa Altamirano Silvio Guillermo Otero Quiroz Sidi Sanoussi Baba Sidi
Vanessa Vijn
Kate Lane Tórres GlobalTrans Cabinet d’Avocats
Stichting Bureau MinterEllisonRuddWatts Internacional Souna-Coulibaly
Krediet Registratie CETREX
Brent Leach Bernardo Arauz Rigoberto Pineda Kaoura Bachir
Reinout Vriesendorp
Fletcher Construction Bautrans & Logistics Pineda García & Maison de
De Brauw Blackstone Asociados l’Entreprise Niger
Westbroek Daniel McGivern Silvio Federico Argüello
Bell Gully Sandino Olga Renee Torres Issouf Baco
Stephan Westera
Consortium Legal Latin Alliance Société Nigérienne
Lexence Andrew Minturn
de Transit (NITRA)
Qualtech Alfredo Artiles Erwin Rodriguez
Marcel Willems
International Ltd. KPMG PwC Nicaragua Aminata Bakayoko Manchiana
Fieldfisher NV Fiduciaire Conseils et Audit
Phillipa Muir Ana Carolina Baquero Urroz Jairo Salazar Padilla
Bianco Witjes
Simpson Grierson, Latin Alliance Castellanos Group Maliki Barhouni
Liander member of Lex Mundi Agencia Aduanera SOCOPAP-SA
Yaser Gabriel Bonilla Espinoza
NEW ZEALAND Robert Muir Central Law - Molina Willhem Salgado Djibril Beidari
Land Information y Asociados KPMG SGI
Inland Revenue Department New Zealand
Andres Caldera Meyling Sampson Amadou Boukar
Wendy Maree Alexander Mihai Pascariu Consortium Legal Consortium Legal Cabinet de Notaire
Smith and Partners MinterEllisonRuddWatts Amadou Boukar
Orlando Cardoza Naimeh Suárez
Richard Bargh Alexandra Pasley BLP BLP Moussa Coulibaly
Michael Brosnahan Webb Henderson Cabinet d’Avocats
Juan Carvajal Rodrigo Taboada
Ministry of Business, Souna-Coulibaly
Jose Paul Pro Nicaragua Consortium Legal
Innovation & Employment Auckland City Council Ibrahim Dansounsou
Julia Cuadra David Urcuyo
Daniel Brunt Mahamane
Margaret Pearson Consortium Legal PwC Nicaragua Maison de
Eloise Callister-Baker New Zealand Government l’Entreprise Niger
Jorge Cubillo Armando Vega Espinoza
Hesketh Henry Lawyers Procurement and Property
INGSERSA Ingenieria Latin Alliance Moussa Dantia
Paul Chambers Stuart Peters y Servicios SA Carlos Zarruk Maison de
Anderson Creagh MinterEllisonRuddWatts l’Entreprise Niger
Diana Fonseca Pro Nicaragua
Lai Limited David Quigg Arias Law Mamane Daouda
Robyn Cox Quigg Partners NIGER PKF FWA Niger
Jeanette Franchini
Ministry of Business, Brett Rigden Arias Law BCEAO Abdou Djando
Innovation & Employment New Zealand
Kassandra Gómez Pineda Creditinfo VoLo EMTEF
Sam Cox Transport Agency
Pro Nicaragua Ibrahim Issaka Douma
Equifax Megan Roberts EPSEM
Denis González Torres Etude Notariale Maître
Nick Crang Webb Henderson LAMCO Ingénierie Douma Ibrahim Issaka
G.E. Electromecánica &
Duncan Cotterill Grace Schaefer Cia Ltda Projet Sécurité Halima Gambo
Arthur Crawford McConnell Dowell des Installations Millennium Challenge
Constructors Ltd. Maryeling Suyen Guevara
Anderson Creagh Electriques Intérieures Account
Sequeira
Lai Limited Silvana Schenone au Niger (SIEIN)
Arias Law Zada Harouna Hamadou
George Culver MinterEllisonRuddWatts Ville de Niamey Cabinet d’Avocats Zada
Federico Gurdian
PwC New Zealand Peter Smith García & Bodán Abdoulaye Abderhamane H. Souley Hammi Illiassou
Matthew Curtis Smith and Partners Office Notarial AHD Cabinet Kouaovi
Martha Estela Gutiérrez Cruz
BRANZ Bob Sparshatt CAFENICA Mahamadou Abdou Manzo Maman Laoual Ibrah Kode
Martin Devlin Equifax Société Nigérienne de Afri-Autech
Gerardo Hernandez
Fletcher Construction Jennifer Tunna Banque Sonibank
Consortium Legal Allassane Ibrahim
Cory Dixon Lowndes Harouna Soungaize Abdoul Agence de Régulation des
Rodrigo Ibarra Rodney Razak
PwC New Zealand Aram Valesyan Arias Law Marchés Publics (ARMP)
MinterEllisonRuddWatts Maison de
Igor Drinkovic l’Entreprise Niger Ismailou Ibrahim
Martha Lorena Icaza Ochoa
MinterEllisonRuddWatts Richard Wade Consortium Legal Cap Entreprendre
New Zealand Saidou Abdoulkarim
Ashton Dunn Autorité de régulation Diori Maïmouna Idi Malé
Transport Agency Myriam Jarquín
Astech Electrical Ltd. IPRA-CINDER du Secteur de l’Energie Laitière du Sahel SARL
Ali Idrissa Sounna Yacouba M. Nabara Fatima Abubakar Kunle Ajagbe Victoria Anuri
Toutelec Niger SA Cabinet d’Avocats Nabara A.A. Umar & Co. Perchstone & Graeys Olaniwun Ajayi LP
Seybou Issifi Boubacar Oumarou Aisha Abubakar Mahmoud Ayo Ajayi Aderinsola Aribaba
Urbamed Consult Societe Civile Dikko and Mahmoud The Propertarium Abimbola Eniola &
Professionnelle Solicitors and Advocates Associates
Moutaka Issoufou Konyinsola Ajayi
d’Avocats BNI
Association Nigerienne Abubakar Abubakar Usman Olaniwun Ajayi LP Ikeade Aribaba
Pour La Promotion Des Falke Oumarou IBTIHAJ Modern Lagos State Buliding
Temidayo Ajayi
Exportations (ANIPEX) NIGELEC Corporation Limited Investment Corporation
Detail Commercial
Yacine Issoufou Hassane Oumarou Peter Adaji Solicitors Oluseye Arowolo
Projet d’Appui à la SCPA ARTEMIS & Partners Corporate Affairs Deloitte
Babatunde Ajibade
Compétitivité et à la Commission
Croissance (PRACC)
Mamoudou Ousseini SPA Ajibade & Co. Uwemedimo Atakpo
NIGELEC Rose Adaji Olajide Oyewole LLP
Oluwakemi Ajibola
Elh. Moustapha Kadri Alliance Law Firm
SAFIE/NIGER Oignon
Ousseini Zika Saidou WFO Roedl and Partner Otome Augoye-Okolo
Import – Export Direction de Fiscalite Oluwatomiwa Adedayo-Sala’u Streamsowers & Köhn
Olayinka Ajose
Fonciere et Cadastrale Akinwunmi & Busari
Oumarou Sanda Kadri Legal Practitioners AEC Legal Olanrewaju Awe
Kadri Legal Cabinet
Inoussa Sala Olajide Oyewole LLP
Blessing Ajunwo
d’Avocats
Etude Notariale Maître Opeyemi Adediran
Douma Ibrahim Issaka Aliant Law Alliance Law Firm Kayode Awoyo
Bernar-Oliver Kouaovi Ikeyi Shittu & Co.
Terry Akaluzia
Abdou Moussa Sanoussi Kunle Adegbite
Cabinet Kouaovi Jackson, Etti & Edu Anthony Ayalogu
ENGE Canaan Solicitors
Ousmane Mahaman Laouali Nigerian Customs
Ahmed Akanbi
Zakariaou Seibou Daouda Olabode Adegoke
Tessa Power SARL Wigwe & Partners Adetola Ayanru
Tribunal de Commerce Bloomfield Law Practice
Nassirou Lawali de Niamey
SPA Ajibade & Co.
Ayodeji Akindeire
Steve Adehi
Cabinet d’Avocats Perchstone & Graeys Adeniyi Ayodele
Baadhio
Moussa Souley Steve Adehi and Co.
Office Notarial AHD SPA Ajibade & Co.
Raphael Akinduyite
Olufunke Adekoya
Antoine Lawson Adesanya Salako OreOluwa Ayodele
PKF FWA Niger
Abdourahamane Soumaila ǼLEX Legal Practitioners &
and Associates Olaniwun Ajayi LP
Amadou Arbitrators
Boubacar Nouhou Maiga Registre du Commerce et Ibidunn Akinpelu Jones Ayuwo
Adetola Adeleke
ENGE du Credit Mobilier (RCCM) Udo Udoma & Belo-Osagie Acuity Partners
Crowncourt Attorneys
Oumarou Mainassara Serkin Souleymane Tanimoune Baoua Iwilade Akintayo Abdullahi Baba Ahmed
Omobolaji Adeleye
Maiki Cabinet d’Avocat Kusamotu & Kusamotu
Cabinet d’Avocats Tanimoune Primera Africa Legal Yemisi Babade
Mainassara Green Ademola
Oluseyi Akinwunmi Central Bank of Nigeria
Idrissa Tchernaka Akinwunmi & Busari
Mahamano Mal Ousmane SCPA LBTI & Partners OLAM Nigeria Fatiu Badmus
Legal Practitioners
Ministère des Domaines, Ademola Adesalu
Legal Vintage Attorneys
Antoine Vandamme Tosan Akra
de l’Urbanisme et CRC Credit Bureau Limited Clare Bako
du Logement
LDI International NV C.A. Adolor & Co.
Mobolanle Adesanya
Steve Adehi and Co.
Wouro Yahia Folake Alabi
Barhoumi Maliki FirstCentral Elegah Bankole
Chambre de Commerce SCPA LBTI & Partners Olaniwun Ajayi LP
Credit Bureau Armajaro Nigeria Ltd.
et d’Industrie du Niger Ali Yeya Korede Alade
Adedayo Adesina Zahraddeen Bello
Ari Malla Direction Générale Perchstone & Graeys
des Impôts
Oyewole & Adesina Green Edge Attorneys
Millennium Challenge Ezinne Alajemba
Account Tosin Adesina Ibidolapo Bolu
Garba Zibo Wigwe & Partners
Ministère de l’Equipment KPMG SPA Ajibade & Co.
Aly Mamadou Ousmane Ajibola Alfred
Ministère du Commerce Adebayo Adetomiwa Halliru Bukar Shaffa
Djibrilla Ali Zourkaleïni Maïga Enabling Business
et de la Promotion Songhoy Arts Matrix Solicitors Al-Hikmah Law Firm
Environment Secretariat
du Secteur Privé Tokunbo Adewale Toriola Temitayol Bukoye
Joke Aliu
Moussa Maman NIGERIA Armajaro Nigeria Ltd. G. Elias & Co. Solicitors
Aluko & Oyebode
and Advocates
Sabiou Mamane Naissa A.A. Mustapha & Co. Mary Adey
Usman Aliyu Mahmud
Tribunal de Commerce Dikko and Mahmoud Cephas Caleb
Investment Solicitors and Advocates Nigerian Communications
de Niamey Aluko & Oyebode
Managers & Asset Commission
Ali Moctar Agbolade Adeyemi Mercy Chibuike-Iheama
Serene Solicitors & Bologi Alli
Chambre des Udo Udoma & Belo-Osagie Centre for Management
Advocates Templars Law Office
Notaires du Niger Aisha Ado Abdullahi
Development (CMD)
Ijeoma Abalogu Bibian Aloba
Samirah Davisse Freddine Green Edge Attorneys Chukwuemeka Chime
Gbenga Biobaku & Co. Saphire Chambers
Mogony Moses Adolor
PwC Nigeria
John W. Ffooks & Co. Bala Abdullahi Olatubosun Aloba
C.A. Adolor & Co. Ukata Christian
Bank of Agriculture Saphire Chambers
Boubacar Gabida Moumouni Nosa Afe
Afriglobe Shipping
Ministère de l’Energie Fariha Abdullahi Michael Amadi Lines Ltd.
LogistiQ Xpeditors Limited
Dikko and Mahmoud Olaniwun Ajayi LP
Sadou Mounkaila David Coker
Solicitors and Advocates Anthony Agbasi
Haské Solaire Chioma Amadi-Agoro SKB Logistics
Stanbic IBTC Bank Ltd.
Mustapha Abdullahi Wigwe & Partners
Yayé Mounkaïla Aliyu Yusuf Dada
AMDF Multi-talent Daniel Agbor
Cabinet d’Avocats Victor Amalu Kano Urban Planning and
Consultants Udo Udoma & Belo-Osagie
Mounkaila-Niandou Abimbola Eniola & Development Authority
Mohammed K. Abdulsalam Nasir Ahmad Associates
Moussa Moussa Jamilu Danja
Gitras Ltd. Ibrahim M. Boyi & Co.
Ministère du Commerce Yetunde Amodu Nigeria Police Academy
et de la Promotion Innocent Abidoye Nura Ahmad Templars Law Office
Adekunmi da-Silva
du Secteur Privé Nnenna Ejekam Associates Kano Urban Planning and
Joshua Amusan-Giwa Matrix Solicitors
Development Authority
Fatouma Moussa Lanto Lemea Abina AEC Legal
Freda Dibie
Barreau du Niger Primera Africa Legal Muhammad Ahmad
Al-Hafizee
Nimatalai Amzat PwC Nigeria
Mahamane Moussa Morey Zainab Abiodun Maiyaki Prime Legal Practitioners & Delaw Chambers
Ibim Dokubo
Entreprise Morey Nureini Jimoh Chambers Corporate Consultants Frances Anaekwe Alliance Law Firm
Douma Issaka Wakasso Theophilus Abolarin Oluwatoyin Aiyepola ǼLEX Legal Practitioners &
Rebecca Dokun
Moustapha Akinwunmi & Busari Jackson, Etti & Edu Arbitrators
Aluko & Oyebode
Registre du Commerce et Legal Practitioners Lawrence Fubara Anga
du Credit Mobilier (RCCM) Michael Ajaegbo Augustine B. Edet
Zainab Abolarin Alliance Law Firm ǼLEX Legal Practitioners &
Savvi Advisory Services
CRC Credit Bureau Limited Arbitrators
Colin Egemonye Mohammed Hamza Olufunmbi Kehinde Ugochi Ndebbio Aishat Okesola
Goldsmiths Solicitors Maycermary & Associates ǼLEX Legal Practitioners & KPMG Banwo & Ighodalo
Arbitrators
Emmanuel Egwuagu Hassan Hashim Juliet Ndoh Emmanuel Okocha
Obla & Co. Fanaty Consultancy Dolapo Kokuyi IMO State University
Simeon Okoduwa
Services Detail Commercial Solicitors
Oyindamola Ehiwere Justine Nidiya Alliance Law Firm
Udo Udoma & Belo-Osagie Ibrahim Hashim Olamide Kolade Corporate Affairs
Nseobong Okon
Electromech Prime PwC Nigeria Commission
Chiazor Ejekam 1st Attorneys
Utility Resources Ltd.
Nnenna Ejekam Associates Olupeju Kolajo Abubakar Nuhu Ahmad
Obioma Okonkwo
Bassey Hogan-Itam Matrix Solicitors Nureini Jimoh Chambers
Nnenna Ejekam Jackson, Etti & Edu
Strachan Partners
Nnenna Ejekam Associates Babatunde Kolawole Ijeoma Nwala
Vincent Okoukoni
Chiamaka Ibeh HLB Z.O. Ososanya & Co. Udo Udoma & Belo-Osagie
Tunde Ekundayo Deloitte
Strachan Partners
Giant Views Plus Adamu Kudu Ebubechukwu Nwobodo
Chidubem Okoye
Bashir Ibrahim Federal Inland Ikeyi Shittu & Co.
Makbul Elahi Olaniwun Ajayi LP
Bright Attorneys Revenue Service
Kano Distribution Chikwerem Obi
Kolawale Okunola
Electricity Company Omotosho Lateef Ibrahim Malandi Umar Kura Nigerian Electricity
Federal Inland
Babalakin & Co. Kano State Bureau For Regulatory
Theophilus I. Emuwa Revenue Service
Land Management Commission (NERC)
ǼLEX Legal Practitioners & Sani Khalil Ibrahim
Olubusola Okunuga
Arbitrators Architectural Services and Ayodele Kusamotu V. Uche Obi
Lagos State Judiciary
Development Consultants Kusamotu & Kusamotu Alliance Law Firm
Ivie Erediauwa
Michelle Okwusogu
Olaniwun Ajayi LP Joseph Idiong Folabi Kuti Fred Obiejesi
KPMG
Association of Perchstone & Graeys Alliance Law Firm
Kenneth Erikume
Nigerian Exporters Stephen Ola Jagun
PwC Nigeria Alhassan L. Alhassan Nnamdi Obinwa
Jagun Associates
Samson Idowu Hope Attorneys KPMG
Stephanie Etebu
Nigerian Export Promotion Moshood Olajide
Streamsowers & Köhn Council (NEPC)
Abubakar Ladi Dahiru Chisom Obiokoye
PwC Nigeria
Corporate Affairs Perchstone & Graeys
Samuel Etuk
Musa Igabi Commission Tunde Olaoye
1st Attorneys Central Bank of Nigeria
Jude Oboh
Ikaar Services LLP
Kehinde Lateef Office of the Vice President
Simisola Eyisanmi
Anjola Ige Ikaar Services LLP Taiwo Olatokun
Chris Ogunbanjo LP Olaniwun Ajayi LP
Niyi Odetoye
Lagos State Judiciary
Atiku Lawal Cityscape Planning
Anse Agu Ezetah
Lawal Ijaodola Nigerian Communications Services Ltd. Kola B. Olatunbosun
Chief Law Agu G. Elias & Co. Solicitors Commission Architext Associates
Ezetah & Co. and Advocates
Chijioke Odo
Hadiyah Lawal Deloitte Eniola Olatunji
Jonathan Ezeumeh
Oluwabukola Iji Aliant Law Adekunle Omotola & Co.
Banwo & Ighodalo SPA Ajibade & Co.
Abutu Odu
Rino Lawal Olajide Oyewole LLP Francis Olawale
Babatunde Fagbohunlu
Nduka Ikeyi Olajide Oyewole LLP Frank Nominees
Aluko & Oyebode Ikeyi Shittu & Co.
Oluwatomisin Oduntan
Usman Lawan Bello Aluko & Oyebode Ebele Oliko
Olawale Fari
Ifedolapo Ilesanmi Babalakin & Co.
Detail Commercial Kazeem Lemoh Oluwadamilare Odusanya
Kusamotu & Kusamotu
Solicitors Kazeem Lemoh LP E.A. Adesina & Co. Kunle Olley
Mustapha Imam Federal Inland
Oluwafeyikeni Fatunmbi Salman Luqman Jumoke Oduwole
Ministry of Justice Revenue Service
Streamsowers & Köhn Corporate Affairs Office of the Vice President
Oyeniyi Immanuel Commission Funmilayo Olofintuyi
Olufunke Fawehinmi Ezekiel Ogbaide
Streamsowers & Köhn Kusamotu & Kusamotu
Olajide Oyewole LLP Obinna Maduako Ezekiel Ogbaide & Co.
Martins Inyang Olaniwun Ajayi LP Ajibola Olomola
Olubunmi Fayokun Ozofu Ogiemudia
Udo Udoma & Belo-Osagie KPMG
Aluko & Oyebode Abubakar Mahmoud Udo Udoma & Belo-Osagie
Ifedayo Iroche Dikko and Mahmoud Afolasade Olowe
Adebisi Femi-Segun Abimbola Ogunbanjo
Perchstone & Graeys Solicitors and Advocates Jackson, Etti & Edu
Lagos State Judiciary Chris Ogunbanjo LP
Ademola Iroko Sani Mai Samari Joshua Olubi-Johnson
Funmilayo Fenwa Gboremi Ogundipe
Ademola Iroko & Co. Maycermary & Associates Olaniwun Ajayi LP
Olaniwun Ajayi LP Olaniwun Ajayi LP
Hauwa Isa Abubakar Abdu Maiwada Abubakar Yomi Olugbenro
Fatai Folarin Gloria Ogwu
Kano Magistrate Court Deloitte
Deloitte Innocent Itobore Punuka Attorneys &
CRC Credit Bureau Limited Oghogho Makinde Solicitors Anosi Olumekor
Bolaji Gabari
Aluko & Oyebode Chris Ogunbanjo LP
SPA Ajibade & Co. Aminu Ja’afar Marcus Ojaruega
Aminu Danjuma Namtar U. Manesseh Udo Udoma & Belo-Osagie Folasade Olusanya
Abba Galadima
Ja’afar & Co. Steve Adehi and Co. Jackson, Etti & Edu
Kano Urban Planning and Oladimeji Ojo
Development Authority Ali Jamilu Kolawole Mayomi Aluko & Oyebode Christina Olusile
A.A. Jamilu & Co. SPA Ajibade & Co. KPMG
Lionel Garrick Orevaoghene Ojuh
Fortelegal Partners Nura Jibo Tosanbami Mene-Afejuku Aluko & Oyebode Temitope Oluwasemilore
Due Process & Project Wigwe & Partners
Adejoke A. Gbenro Chudi Ojukwu Joseph Omoba
Monitoring Bureau
Adebanke Adeola & Co. Abdulfatai Mohammed Infrastructure Gbenga Biobaku & Co.
Kemfon Josephneke Wigwe & Partners Consulting Partnership
Akalonu Gertrude Uzochikwa Oluwatosin Omobitan
1st Attorneys
Corporate Affairs Judith Momodu Chinyere Okafor G. Elias & Co. Solicitors
Commission Tosin Kalegha Lagos State Judiciary G. Elias & Co. Solicitors and Advocates
Perchstone & Graeys and Advocates
Temitope Giwa Saheed Muraina Bayo Omole
Olaniwun Ajayi LP Paul Kalejaiye CRC Credit Bureau Limited Ikenna Okafor Matrix Solicitors
Brown, Okeke & Kalejaiye Perchstone & Graeys
Osayaba Giwa-Osagie Mohammed Adamu Musa David Omoleye
Giwa-Osagie & Co. Okorie Kalu Due Process Bureau of Nicholas Okafor Kano Distribution
Punuka Attorneys & Ministry of Works (Kano) Udo Udoma & Belo-Osagie Electricity Company
Zainab Gobir
Solicitors
Federal Inland Abdulsalam Musbau Rashidat Okafor Anita Omonuwa
Revenue Service Jelilat Kareem M.A. Abdulsalam & Co. Steve Adehi and Co. Templars Law Office
CRC Credit Bureau Limited
Ishaku Y. Haliru Yushau Na-abba Chinyere Okechukwu Chris Erhi Omoru
Ishaku Y. Haliru & Co. Sanusi Bello Kaura Yushau Na-abba & Co. Ok-Chinyere & Co. Orbis Chancery Solicitors
Malbas Konsult Limited
Amira Hamisu Oluwatoyin Nathaniel Emeka Okekeze Seun Omothosho
Dikko and Mahmoud Doyinsola Kazeem G. Elias & Co. Solicitors Talal Abu Ghazaleh CRC Credit Bureau Limited
Solicitors and Advocates G. Elias & Co. Solicitors and Advocates Consultants Limited
and Advocates
Adekunle Omotola
Adekunle Omotola & Co.
Oluwatunmise Omotoyinbo Abubakar Sadiq Sani Isma’ila M. Zakari Damjan Grozdanovski Martin Monevski
Olaniwun Ajayi LP Sani Plan Consultants Ahmed Zakari & Co. Law Office Cakarovska Monevski Law Firm
Limited
Ekundayo Onajobi Haruna Saleh Zakariyya Aleksandar Ickovski Valerjan Monevski
Udo Udoma & Belo-Osagie Hauwa Sani Monument Attorneys Monevski Law Firm
Ivo Ilievski
Nureini Jimoh Chambers
Adefuke Onakoya Apostolska & Partners Vojdan Monevski
Akinwunmi & Busari Rilwan Shittu NORTH MACEDONIA Monevski Law Firm
Martin Ivanov
Legal Practitioners Olaniwun Ajayi LP Dom - Dizajn Moravčević Vojnović i Slaven Moravčević
Oludare Onakoya Taofeek ‘Bola Shittu Gradba Bajasen Partneri in cooperation Moravčević Vojnović i
Olaniwun Ajayi LP Ikeyi Shittu & Co. with Schoenherr Partneri in cooperation
Igor Aleksandrovski with Schoenherr
Lynda Onefeli Olalekan Sowande Apostolska & Partners Milan Ivanovski
Veritas Solicitors SPA Ajibade & Co. Papazoski and Filip Nacevski
Ljubinka Andonovska Mishev Law Firm Donevski Law Firm
Gabriel Onojason Ibrahim Mamman Dee Sule Central Register
Alliance Law Firm Emdee Engineering Ltd. of the Republic of Miho Janevski Borche Naumovski
North Macedonia Civil Engineering Central Register
Jennifer Ononikpo Adeola Sunmola
Institute Macedonia of the Republic of
M.A. Lawan & Co. Udo Udoma & Belo-Osagie Marjan Andreev North Macedonia
Gavriloski & Partners Marija Jankuloska
Fred Onuobia Olufemi Sunmonu
Georgi Dimitrov Attorneys Svetlana Neceva
G. Elias & Co. Solicitors Aliant Law Natasha Andreeva Law Office Pepeljugoski
and Advocates National Bank of Biljana Joanidis
Rafiu Sunmonu
the Republic of Law & Patent Elena Nikodinovska
Ogechi Onuoha Delmore Engineering Office Joanidis Emil Miftari Law Office
Olajide Oyewole LLP and Construction North Macedonia
Company Limited Krste Andronovski Aneta Jovanoska Trajanovska Marija Nikolovska
Franklin Onwuzu
City of Skopje Lawyers Antevski Papazoski and
Udo Udoma & Belo-Osagie Moronke Thomas
Mishev Law Firm
Nigerian Maritime Martina Angelkovic Emilija Kelesoska Sholjakovska
Zada Amede Oputa
Administration & Debarliev, Dameski & Debarliev, Dameski & Ljupka Noveska Andonova
De Splendor Solicitors Safety Agency Kelesoska Karanovic & Nikolic
Kelesoska
Chukwunedum Orabueze Nikola Kirovski
Tomilola Tobun Zlatko Antevski Martin Odzaklieski
Udo Udoma & Belo-Osagie Perchstone & Graeys Law Office Cakarovska Ministry of Transport
Lawyers Antevski
Tohwo Oseruvwopa and Communications
Kofoworola Toriola Rubin Atanasoski Dejan Knezović
Tajudeen Ao Funsho Oake Legal Law Firm Knezovic & Biljana Panova
and Associate Timelproekt, Doel
Associates Biljana
Isaac Tsoho Dragan Blažev
Noah Osu Zlatko T. Kolevski
Timelproekt, Doel Ilija Patirov
Office of the Vice President Zia-Ul-Haq Tukur Bello
Kolevski Law Office Cakmakova Advocates
Spherical Shape Engr Vladimir Bocevski
Davidson Oturu Vladimir Kostoski
Cakmakova Advocates Ana Pepeljugoska
ǼLEX Legal Practitioners & Adedapo Tunde-Olowu
Apostolska & Partners Law Office Pepeljugoski
Arbitrators ǼLEX Legal Practitioners & Marija Boshkovska Jankovski
Arbitrators Central Register Aleksandar Kralevski Valentin Pepeljugoski
Akolade Owolabi
of the Republic of Cakmakova Advocates Law Office Pepeljugoski
Owolabi Davids & Co. Ijeoma Uche
KPMG North Macedonia Elena Krstanovska Magdalena Petreska
Olukemi Owolabi
Vladimir Boshnjakovski Law Office Petrusheva Moravčević Vojnović i
Olajide Oyewole LLP Ijeoma Ucheibe
Debarliev, Dameski & Partneri in cooperation
Alliance Law Firm Aleksandar Krsteski
Tobi Owoturo Kelesoska with Schoenherr
Cakmakova Advocates
Olaniwun Ajayi LP John Udoh
Jela Boskovic Ognjanoska Sonja Petrusheva
Olaniwun Ajayi LP Andrea Lazarevska
Olajumoke Oyebode Lawell Attorneys Law Office Petrusheva
Moravčević Vojnović i
PwC Nigeria Kelechi Ugbeva
Danche Cakarovska Partneri in cooperation Nikola Pljakov
Blackwood and Stone LP with Schoenherr
Taiwo Oyedele Law Office Cakarovska Law Office Cakarovska
PwC Nigeria Jideofor Ukachukwu
Kiril Crvenkoski Dragan Lazarov Veton Qoku
Julex Associates Law Office Lazarov
Bukola Oyeneyin Navico Shipping Karanovic & Nikolic
Wigwe & Partners Nnamdi Ukamba
Sanja Cuculova Ilinka Lega Grchevska Leonid Ristev
Advocaat Law Practice Kolevski Law Office
Olubukola Oyerinde Law Office Petrusheva Karanovic & Nikolic
PwC Nigeria George Ukwuoma
Ljupco Cvetkovski Ivana Lekic Viktor Ristovski
Advocaat Law Practice PwC North Macedonia
Sola Oyetayo Debarliev, Dameski & Cakmakova Advocates
Hannatu Umar KofarNaisa Kelesoska
Femi Oyetosho Tijana Markovic Ljubica Ruben
A.A. Umar & Co. Kolevski Law Office
BIOS 2 Limited Dragan Dameski Mens Legis Law Firm
Amala Umeike Debarliev, Dameski &
Yemi Oyewole Emil Miftari Sasho Saltirovski
Brickfield LP Kelesoska Emil Miftari Law Office
Streamsowers & Köhn Elektrodistribucija
Febuk Uya Ana Dangova Hug Dooel Skopje
Dami Oylade Vlatko Mihailov
AEC Legal Inter Partes Law Firm Emil Miftari Law Office Lidija Sarafimova-Danevska
Perchstone & Graeys
David Uzosike Ema Dimitrieska National Bank of
Deborah Patrick-Akhaba Božidar Milošević
Office of the Vice President Debarliev, Dameski & the Republic of
Goldsmiths Solicitors Karanovic & Nikolic
Kelesoska North Macedonia
Bhagu Vasnani
Moses Pila Ana Milovska
Primlaks Nigeria Ltd. Andrej Dimovski Angela Sazdova-Doneva
Templars Law Office Georgi Dimitrov Attorneys
Skopje First Instance Court Central Register
Abdulkadir Waziri of the Republic of
Jumoke Popoola II - Property Claims and Ivan Mishev
Green Edge Attorneys Papazoski and North Macedonia
Office of the Vice President Small Claims Division
Uzoamaka Wemambu Mishev Law Firm Simonida
Tunde Popoola Gjorgji Georgievski
Stanbic IBTC Bank Ltd. Biljana Mitevska Shosholceva-Giannitsakis
CRC Credit Bureau Limited ODI Law Macedonia
Uche Wigwe Papazoski and IKRP Rokas & Partners
Moshood Quadri Bojan Gerovski Mishev Law Firm
Wigwe & Partners Borche Smilevski
ǼLEX Legal Practitioners & IKRP Rokas & Partners
Arbitrators Kamaluddeen Yahaya Irena Mitkovska Deloitte
Kamaluddeen Yahaya & Co. Katarina Ginoska Lawyers Antevski
Benedicta Sadare Georgi Dimitrov Attorneys Vasko Sotkaroski
S.E. Niomuoja & Co. Umar Bala Yahaya Nadica Mitreska Papazoski and
Kano Urban Planning and Aleksandar Godzo Construction Company Mishev Law Firm
Idris Salako Law Office Godzo, Granit Stock Skopje
Development Authority Sonja Stojcevska
Adesanya Salako Kiceeec & Novakovski
and Associates Shehu Muhammad Yakubu Vesna Mojsoska Cakmakova Advocates
Ishaku Y. Haliru & Co. Dragan Godzo KPMG
Karibu Sallau Law Office Godzo, Blagoj Stojevski
Salihu Metala & Co. Samuel Yisa Kiceeec & Novakovski Borjanka Monevska Elektrodistribucija
KPMG Donevski Law Firm Dooel Skopje
Ana Stojilovska Håkon Hauken Ragnar Ulsund Abdul Aziz Al Rashdi Hamad Alrubiay
Analytica MK Arntzen de Besche Hafslund Al Rashdi & Al Barwani Hamed Alrubaiay
Advokatfirma AS Advocates & Legal Legal Firm
Gjoko Tanasoski Oyvind Vagan
Consultants
Customs Administration Johan Astrup Heber The Bronnoysund Raiyan Al-Toky
Wikborg Rein Register Center Amur Al Rashdi SNR Denton & Co.
Dragica Tasevska
Advokatfirma AS CMS Cameron Mckenna
National Bank of the Nabbaro Olswang LLP
Armughan Ashfaq
Republic of North Macedonia Elisabet Høines Totland OMAN Al Busaidy Mansoor
in association with
Advokatfirmaet Selmer DA Orpic Al Rashdi, Al Juma & Jamal & Co.
Elena Todorovska
Lawell Attorneys Heidi Holmelin OTE Group Oman Ewing Advocates and Sahar Askalan
Advokatfirmaet Selmer DA Legal Consultants Sahar Askalan
Toni Trajanov Malcom Abaza
Sulaiman Al Rawahi Legal Advocacy &
Macedonian Credit Sverre Hovland Curtis Mallet - Prevost, Consultancy (SA Legal)
Bureau AD Skopje The Bronnoysund Colt & Mosle LLP Suliman Al Rawahi
Register Center Law Firm Azhar Azmi
Svetlana Trendova Said Al Amri
Zakariya Mudhafar Abdullah Sahar Askalan
Apostolska & Partners Anette Istre Tender Board Legal Advocacy &
Advokatfirma Al Rawahi
Vladimir Vasilevski Ahmad Said Al Arafati Janain Al-Janah Trad. Consultancy (SA Legal)
Simonsen Vogt Wiig
BETASPED d.o.o. Authority for Technical Works Sarath Bandara
Eli Kallevik Electricity Regulation & Cont. LLC
Zlatko Veterovski CPEC Architectural &
Directorate of Engineering Consultancy
Customs Administration Norwegian Customs Mohammed Ahmad Al Badi Aadil Khalifa Al Saadi
Alsi for Marine Central Bank of Prabal Chatterjee
NORWAY Kyrre Width Kielland Services LLC Oman (CBO) National Engineering
Advokatfirmaet Ræder AS Office
Norwegian Building Hussein Al Balushi Ghadeer Al Shahry
Authority Per Kirknes Mazoon Electricity Company SASLO - Said Al Sawsan Dawood AL-Lawati
PwC Norway Shahry & Partners General Director of
Nanette Arvesen Ahmed Al Barwani
Advokatfirmaet Jarle Kjelingtveit Al Tamimi & Company Thamer Al Shahry Information – National
Thommessen AS UNIL AS SASLO - Said Al Center for Statistics
Mundhir Al Barwani and Information
Jan L. Backer Peter L. Brechan Al Rashdi & Al Barwani Shahry & Partners
Wikborg Rein Advokatfirmaet Advocates & Legal Helen Dean
Adil Al Tamimi
Advokatfirma AS Haavind AS Consultants Adil Altamimi Advocates CMS Cameron Mckenna
and Legal Consultancy
Nabbaro Olswang LLP in
Morten Angel Berg Don Lawrence Shireen Al Busaidi association with Al Rashdi,
Architect SNR Denton & Co. Khalid Al Toubi Al Juma & Ewing Advocates
Stig Berge
Advokatfirmaet Maria M. Lisiecka Manssor Al Hinai National Engineering and Legal Consultants
Thommessen AS Advokatfirmaet Ræder AS Nama Office
N. Devadoss
John Ole Bjørnerud Per Einar Lunde Issam Al Jandali Buraq Al-Amri National Engineering
Hafslund PwC Norway G&J Law Firm Al Busaidy Mansoor Office
Jamal & Co.
Sigurd Bjune Leif Petter Madsen Ali Al Juma Lubna Dmairy
Arntzen de Besche Wikborg Rein CMS Cameron Mckenna Sawsan Al-Balushi Talal Abu-Ghazaleh
Advokatfirma AS Advokatfirma AS Nabbaro Olswang LLP Curtis Mallet - Prevost, Legal (TAG-Legal)
in association with Colt & Mosle LLP
Trine Blix William Peter Nordan Michael Dunmore
Advokatfirmaet Al Rashdi, Al Juma & Safa Al-Bulushi Curtis Mallet - Prevost,
The Bronnoysund Ewing Advocates and
Register Center Berngaard AS SNR Denton & Co. Colt & Mosle LLP
Legal Consultants
Ingrid Fladberg Brucker Trygve Olavson Laake Hilal Hamad Al-Busaidi Abdelrahman Elnafie
Agency for Public Mehdi Al Lawati Muscat Municipality Elnafie Consultancy
Advokatfirma Curtis, Mallet - Prevost,
Simonsen Vogt Wiig Management and Mohammed Aldhahri Naif Fadhil
eGovernment (DIFI) Colt & Mosle LLP
Carl Christiansen Muscat Electricity Grand Enterprises LLC
Ole Kristian Olsby Ibrahim Said Al- Maamari Distribution Company
Advokatfirmaet Ræder AS Ministry of Commerce Syed Faizy
Homble Olsby Abdullah Al-Farsi Al-Hashmi Law
Tron Dalheim advokatfirma AS and Industry
Arntzen de Besche Ministry of Commerce
Fatma Al Maamary Jamie Gibson
Advokatfirma AS Einar Riddervold and Industry
Al Busaidy Mansoor Trowers & Hamlins
PwC Norway Yahya Khalfan Algadani
Lars Davidsen Jamal & Co. Justine Harding
Hafslund Astrid Rindal Muscat Municipality
Said Al Maskari SNR Denton & Co.
Homble Olsby Alaa Elshenawy
Lill Egeland advokatfirma AS Rimal Global Technical Ralph Hejaily
Advokatfirma Services LLC Fatema Al Habsi Advocates
and Legal Consultant
Al Rashdi & Al Barwani
Simonsen Vogt Wiig Karoline Sandvik Advocates & Legal
Wikborg Rein Yousuf Al Mujaini
Knut Ekern Ministry of Transport & Khalid Al-Hashmi Consultants
Advokatfirma AS Lines & Visions
PwC Norway Communications Yousef Househ
Benedicte Sørli Architectural &
Turid Ellingsen Saud Al Naamani Engineering Consultancy Talal Abu-Ghazaleh
The Bronnoysund Legal (TAG-Legal)
Statens Kartverk Register Center Sahar Askalan
Legal Advocacy & Omar Al-Hashmi
Katrine Gjestemoen Aida Al Jahdhami
Fredrik Sparre-Enger Consultancy (SA Legal) Al-Hashmi Law
PwC Norway Al Tamimi & Company
Advokatfirmaet Selmer DA Khalifa Saif Al-Hinai
Khalefah Bin Marhoon Al Junaid Kalathil
Lise Gran Lisa Stene Rahbi Khalifa Al Hinai
Homble Olsby Advocates & Legal Bin Hariz Trading &
The Bronnoysund Khalifa Al-Rahbi Construction Co.
advokatfirma AS Register Center Law Firm Consultancy
Gjermund Grimsby Ajay Kaul
Iselin Stolpestad Amal Atif Al Raisi Zahran Saif Al-Hinai
Menon Economics Khalifa Al Hinai Advocates & The National Detergent
The Bronnoysund Khalifa Al Hinai Co. SAOG
Register Center Advocates & Legal Legal Consultancy
Jarand Gule
Yara International ASA Consultancy Faiz Khan
Svein Sulland Ayman Ali
Al Busaidy Mansoor Al Busaidy Mansoor
Erlend Haaskjold Advokatfirmaet Selmer DA Bassam Al Raisi Jamal & Co.
CMS Cameron Mckenna Jamal & Co.
Arntzen de Besche Liss Sunde
Advokatfirma AS Nabbaro Olswang LLP Ajay Kummar
Advokatfirmaet Ræder AS Habiba Ali Al Mahruqi
in association with National Engineering Oman Cables
Solfrid Brænd Haaskjold Axel Svihus Al Rashdi, Al Juma & Industry (SAOG)
Office
Arntzen de Besche KCO Attorneys Ewing Advocates and
Advokatfirma AS P.E. Lalachen
Legal Consultants Abdelaziz Ben Mohamed
Kaare Christian Tapper Al Rawahi Khalifa Al Hinai Advocates &
Maria Therese Haga Wikborg Rein Hadiya Al Raisi Legal Consultancy
Ministry of MANPOWER
Grette Law Firm DA Advokatfirma AS Al Busaidy Mansoor Pushpa Malani
Jamal & Co. Ali Al-Riyami
Olav Endresen Haukeli Anders Thue PwC Oman
Talal Abu-Ghazaleh
Advokatfirmaet Advokatfirmaet Legal (TAG-Legal)
Simonsen Vogt Wiig AS Simonsen Vogt Wiig AS
Saloni Malde Mahmood Abdul Muhammad Aleem Zubair Khurram Baig Hamza Gulzar
Trowers & Hamlins Ghani & Co. A.F. Ferguson & Co., Khurram Baig Hamza Gulzar Law
Chartered Accountants, Associates
Mansoor Jamal Malik Shahid A. Khan Mansoor Baig
a member firm of
Al Busaidy Mansoor A.R. Khan & Company PwC network Allied Bank Murtajiz H.M. Jafri
Jamal & Co. Sindh Law
Asad Abbas Butt Adil Umar Bandial
Abbas Ali
Arif Mawany Asad Abbas Butt & Co. EY B&A (Bandial & Waqas Ahmed Hanif
Al Tamimi & Company Associates) Bismillah Logistics
Mohsin Abbas Syed
Amanat Ali Pvt. Ltd.
Yashpal Mehta Law and Justice Division Eminence One
Muhammad Bashir
Keynote Services LLC of the Government Master Textile Mills Ltd. Ikramul Haq
Consultants
of Pakistan Huzaima & Ikram
Sucheta Menon Javaid Basini
Ishaq Ali
PwC Oman Mohammad Ameen Memon Rangoonwala Group of Co. Salman Haq
M. Ishaq Ali & Co.
Abdullah Sillat EY
Unmi Muraleedharan Muhammad Atif Shujaat
Credit Control Services Muhammad Ali
Muamir Design & Engg Ali Law Associates
Mustafa Beg Isfandyar Haroon
Consultancy LLC Shafat Ali Abid
Maroof Bhatti Abdul Haseeb
Lawyer Nawazish Ali
Farah Ourabah SECP Khuram Brothers
Ajmi Law Associates
Sahar Askalan Zahra Abid
Akeel Bilgrami Khalil Hashmi
Legal Advocacy & Haidermota & Co. Sajid Ali
Najmi Bilgrami AJ Power Pvt. Limited
Consultancy (SA Legal) AB & Company
Shafqat Aci Collaborative Pvt. Ltd.
Qutab-ud Din Saim Hashmi
Bruce Palmer Punjab Highways Shabana Ali
Bahadur Bokhari Ahmed & Qazi
Curtis, Mallet - Prevost, Department Shabana Ali & Associates
Hyat & Meerjees
Colt & Mosle LLP Syed Hasnat Javed
Arslan Afzal Syed Aftab Ali
Huzaima Bukhari Syed Hasnat
Raghavendra Pangala SECP Ishtiaq Law Associates
Huzaima & Ikram Javed - Advocate
Semac & Partners LLC
lrfan Afzal Syed Noman Zahid Ali
Kamran Butt Muhammad Hassam
Maria Mariam Rabeaa Petrou SECP Syed Noman Zahid
KPMG Taseer Hadi & Co. Terrabiz
SASLO - Said Al Ali & Associates
Shafiq Afzal Khan Afzal Khan
Shahry & Partners Zainab Butt Faiz-ul Hassan
Tri-Pack Films Limited Wajahat Ali
KPMG Taseer Hadi & Co. Punjab Land Records
Dominic Pilkington Foton JW Auto
Mudasar Ahad Authority (PLRA)
Curtis, Mallet-Prevost, Park Pvt. Limited Sakina Chakera
Colt & Mosle LLP Transworld
Zulfiqar Ali
Overseas Investors Hamza Humayun
Hafsa Ahmad Chamber of Commerce Hamza and Hamza
Abraham Raju Master Textile Mills Ltd.
Cornelius, Lane & Mufti and Industry (OICCI) Law Associates
Sohar Shipping
Ashiq Ali Rana
Transport & Trading Imran Ahmad Mustaq Chandio Dilawar Hussain
Agencies LLC Siddique Law Associates
State Bank of Pakistan Syed Noman Zahid DS Engineering Services
Sudhakar Reddy
Syed Ali Zafar Ali & Associates
Kamran Ahmad Inayat Hussain
Al Habib & Co LLC Mandviwalla & Zafar
KK Consultant Aitzaz Aslam Chaudhary State Bank of Pakistan
Jeffrey V. Rodwell
Mirza Amjad Ali Saad Rasool Law
Malik Haseeb Ahmad Khadim Hussain
Finarch Associates
Duane Morris Haseeb & Omer Qureshi Law Associates
Law Associates Malik Aneeq Ali Maqsood Ahmad Chaudhary
Zahran Saif Al-Hinai Mumtaz Hussain
Khatanas’ Law Chamber Maqsood Law Associates
Khalifa Al Hinai Advocates & Mohammad Ahmad Aequitas Information
Legal Consultancy Acasa Contractors Aamir Anjum Muhammad Saifullah Services Limited
Leo Corporation Chaudhry
Bahaa M. Salman Nadeem Ahmad Nazia Hussain
Development Impact
Baker Tilly Orr, Dignam & Co. Fahad Anwar Muneer and Muneer
Solutions (SMC-PVT) Ltd.
Darshi Sanganee M/S Riaz Ul Haq
Nisar Ahmad Shaukat Hussain
Logistics Pvt. Ltd. Faisal Daudpota
SNR Denton & Co. Ellcot Spinning SECP
Khalid Daudpota & Co.
Nick Simpson Mills Limited Husnain Arshad
Rashid Ibrahim
Saqlain Jamal Abdul Nasir Daudpota
SNR Denton & Co. Taqi Ud Din Ahmad Septentrio Global
State Bank of Pakistan
Alexandria Solomou A.F. Ferguson & Co., Muhammad Saqlain Arshad Consulting
Chartered Accountants, Saqlain Junaid Daudpota
Trowers & Hamlins Mushtaq Ibrahim Soomro
a member firm of Khalid Daudpota & Co.
Shahid Arshad Sindh Building
Euan Strachan PwC network
Transworld Diana Dsouza Control Authority
SNR Denton & Co.
Zahur Ahmad Datacheck Pvt. Ltd.
Faiza Asghar Muhammad Iftikhar Hussain
Rajesh Vaidyanathan ZA Associates
Orient Huma Ejaz Zaman Master Textile Mills Ltd.
Khimji Ramdas
Akhtiar Ahmed Mandviwalla & Zafar
Ghulam Asghar Patham Bilal Imran
George Varghese State Bank of Pakistan
Griffin Chambers Sabah Fahad LESCO
Strabag Oman LLC
Faiz Ahmed Tax Practitioner
Nimrah Asif Pearl Indrias
Simon Ward Tanveer Ahmed &
Tri-Pack Films Limited Mirza Fahim KPMG Taseer Hadi & Co.
Curtis Mallet - Prevost, Associates
Sanofi Aventis
Colt & Mosle LLP Jam Asif Mehmood Azhar Iqbal
Irfan Ahmed Pakistan Ltd.
Lex Firma Qureshi Law Associates
Kristi Willie Suriya Law Consultants
Bashir Farooq
SASLO - Said Al Usama Ayub Imran Iqbal
Ayaz Ahmed Memom Master Textile Mills Ltd.
Shahry & Partners M/S Amin Fatima UHY Hassan Naeem & Co.
Sindh Secretariate - Works
Associates Pvt. Ltd. Kausar Fecto
Parag Zoting and Services Department Naveed Iqbal
Kausar Fecto & Co.
Semac & Partners LLC Goher Ayyub SECP
Fayaz Ahmed Samor Chartered Accountants
Lexicon Juret BSE Pakistan
Pervaiz Iqbal
PAKISTAN Aman Ghanchi
Shafaat Ai
Rai Muhammad Saleh Azam
Unilever Pakistan Limited AMC Credit Solutions
A&A Associates Azam & Rai Advocates & Pakistan Pvt. Ltd.
Shaffat & Partners
Legal Consultants Asma Ghayoor
K-Electric Muhammad Javaid Ismail
Haram Ajmal Sindh Building
Ahmad Azeem Alvi
Control Authority State Bank of Pakistan
Lahore Development Program Implementation
Unit, Planning and Ahmad Fabrics
Authority Ilyas Jabbar
Syed Saqib Imtiaz Gilani
Development Board Anum Azhar State Bank of Pakistan
Fite Development & Punjab Information
Muhammed Anas Ajmal Saad Rasool Law Technology Board,
Management Company Asfandyar Jahangir
Naveena Exporters Associates Government of the Punjab
Chairman Legalsheds Law
Ali Akbar
Shaheryar Aziz Shahbaz Gill Associates
Honda Atlas Cars A.F. Ferguson & Co.,
(Pakistan) Ltd. EY Facilities Shipping Agency Ali Jalal
Chartered Accountants,
Husnain Akram Gondal Kamal Gohar Program Implementation
Innovative Dimensions a member firm of
Riaz Ahmad, Saqib, Unit, Planning and
Akram Gondal PwC network
Jembar Jaya Logistic Gohar & Co. Development Board
Law Assciates
Services Pakistan Zaheer ud Din Babar
Riaz Alam Khan Zaheer Babar & Co.
Rida Jamal Sheikh Muddasir Rafiq Muhammad Muazzam Akram Shoaib Rashid Muhammad Sharif
Haidermota & Co. Magoon Muhammad Akram Cornelius, Lane & Mufti Design
Five M International Sultan & Partners
Faizan Jamil Ghulam Rasool Arshad Shehzad
Facilities Shipping Agency Imran Magrani Syed Muhammad Ijaz Haider Shamsi & Co., Taxperts
Abdul Karim & Company Huzaima & Ikram Chartered Accountants
Tariq Nasim Jan Muneeb Ahmed Sheikh
Datacheck Pvt. Ltd. Hafiz Talat Mahmood Jahanzaib Muhammad Khan Saad Rasool Mandviwalla & Zafar
M/S Syed Engineering Co. Bayer Pakistan Pvt. Ltd. Saad Rasool Law
Fawad Ali Jatoi Aqeel Shoukat
Associates
Overseas Investors Naeem Mahmood Mehvish Muneera Ismail
Abubakar Siddiq
Chamber of Commerce Baker Tilly Mehmood U Microfinance Syed Rauf
Abubakar Trading
and Industry (OICCI) Idrees Qamar Chartered Bank Limited Abu-Ghazaleh Intellectual
Company
Accountants Property (AGIP) TMP
Burhan Javed Muhammad Faisal Naeem
Agents Co. Ltd. Kamran Siddiqui
EY Sarfraz Mahmood BEST
Kamil & Associates,
Riaz Ahmad & Co. Abdul Rehman Baitanai
Ayesha Jawad Shariq Naseem Consulting Engineers &
State Bank of Pakistan
Khalid Mahmoud Sheikh Central Depository Architects
Muhammad Jawad
Lake City Company of Ahmed Reza Mirza
Pakistan State Oil Co. Ltd. Masood Siddiqui
Pakistan Limited ABS & Co. Advocates and
Irfan Majeed A. Shakoor & Bros.
Farrukh Junaidy Corporate Counsels
Naveena Exporters Quratulain Naseer
Junaidy Shoaib Asd Ameena Sohail
Khatanas’ Law Chamber Fakhara Rizwan
Sami Majeed Qureshi Law Associates
Amin Kapadia ORIX Leasing
Saqib Naseer
Advance Telecome Nauman Mahmood Malhi Pakistan Limited Umer Sohail
A.F. Ferguson & Co.,
LESCO Archx
Amin Kapadia Chartered Accountants, Saad Saboor
Bakshi Builders Amyn Malik a member firm of EY Mian Hamdoon Subhani
and Developers KPMG Taseer Hadi & Co. PwC network M.H.S. Associates
Ch Saeed
Asif Karim Hasan Mandviwalla Asim Nasim Chaudhry Poultry Traders Abdul Rahim Suriya
Mandviwalla & Zafar Orr, Dignam & Co. Suriya Nauman
Minam Karim Mubasher Saeed
Rehan & Co. Chartered
LMA Ebrahim Hosain, Bilal Mapara Malik Nasir SECP
Accountants
Barristers, Advocates & Mohammad Bilal & Co. Malik Law Firm
Nayyar Saeed
Corporate Legal Muhammad Tahir
Mohammed Maqbool Tariq Nasir Punjab Highways
Consultants State Bank of Pakistan
Maqbool Haroon Vellani & Vellani Department
Naveed Kasmani Shahid Safdar & Co. Shaikh Mohammad Tanvir
Asif Paracha Sajid Saeed
Tri-Pack Films Limited Kreston Hyder Bhimji & Co.
Syed Mashkoor Ali Allied Bank Abid Group of Companies
Qalb-e-Abbas Kazmi Tax Practitioner Ata Ur Rehman
Owais Patel Tariq Saeed Rana
Bank AL Habib Limited Punjab Information
Hasan Masood Datacheck Pvt. Ltd. Surridge & Beecheno
Technology Board,
Usman Khalid Masood and Masood Umrana Patel Tariq Mahmood Safaid Khan Government of the Punjab
Zahid Masud And Co.
Samar Masood Deloitte Yousuf Adil, Ghazi Logistic Pvt. Ltd.
Aamir Waheed
Zorays Khalid ABS & Co. Advocates and Chartered Accountants
Tassawar Hanif Sahabyal SECP
Zorays Solar Pakistan Corporate Counsels Ahmed Pervaiz PEL
Faizan Warraich
Ahmad Shahzad Khan Saqib Masood Ahmed & Pansota
Rana Sajjad U Microfinance
Mariaum Associates KPMG Taseer Hadi & Co. Advocates & Legal
Rana Ijaz & Partners Bank Limited
Consultants
Altaf-ur-Rahman Khan Basharat Mehmood
Syed Aftab Salahuddin Anthony Williams
ARK Law Associates Qureshi Law Associates Muhammad Fahar Pirzada
EY Tax Dosti
Pirzada Law Chambers
Ameer Ullah Khan Anum Zehra M Merchant
Syed Saleem Raza Zafer Yasin
Indus Motors Co. Ltd. M. R. Merchant & Co. Shahzada Qamer
Aequitas Information Shahaeen Airport Services
S. Qamer & Co.
Asma Hameed Khan Waqqas Mir Services Limited
Saqib Yousaf
Surridge & Beecheno Mohsin Tayabaly & Co. Muhammad Qasim
Khan Mustafa Saleemi University of Engineering
Hino Pak Motors
Danish Khan Moin Mohajir Pakistan Refinery Limited and Technology Lahore
KATI Overseas Investors Ahmed Kamal Qazi
Maheen Salman Khalida Zafar
Chamber of Commerce Karachi Chamber of
Mashaal Khan Korangi Association MMH & Company
and Industry (OICCI) Commerce & Industry
U Microfinance of Trade & Industry
Syed Zeeshan Ali
Bank Limited Hasan Mohammad Sufia Qazi
Jawad A. Sarwana EY
Mandviwalla & Zafar Saad Rasool Law
Moiz-Uddin Khan
Associates Abraham & Sarwana
JS Bank Limited Mizloryo Abdul Moeez PALAU
Faisal Abdul Sattar
Mohammad Ameen Adnan Aslam Qureshi
Nisar Ahmad Khan
Qureshi Law Associates Leo’s Law Associate Kenneth Barden
A. A. Valuators Pvt. Ltd.
Nagina Group Attorney-at-Law
Muhammad Shafaat Nawaz
Faiza Mohammad Usman Syed Shahab Qutub
Parsa Khan
Axis Law Chambers School of Architecture Tito Cabunagan
Kreston Hyder
SECP and Planning Palau Public Utility
Bhimji & Co. Muhammad Ali R. Merchant
Rana Muhammad Usman Mustafa Shafi Corporation
Mashal Mohammed M. R. Merchant & Co.
Khan READ Maria Cristina Castro
GSK – Karachi Zaki Rahman
Deloitte Yousuf Adil, Western Caroline
Anam Shah
Chartered Accountants Mishka Khan Mohmand LMA Ebrahim Hosain, Trading Co.
Barristers, Advocates & A. Shah & Company
Planning and
Shabar Ali Khan
Corporate Legal Chartered Accountants Anthony Frazier
Development Department,
Junaidy Shoaib Asd Consultants
Government of Punjab Syed Shah Ltelatk Fritz
Shahbano Khan Bilal Rana Federal Board of Revenue Palau SBDC
Sarjeel Mowahid Minhas
Prime Minister’s Office
ABS & Co. Advocates and Mobeen Rana Syed Irfan Shah Larry Goddard
Board of Investment
Corporate Counsels MR Legal Inn SECP The Pacific Development
M. Siddiq Khiyani Law Group
Muhammad Mudassir Muhammad Shahid
Khiyani & Khiyani Tariq Rangoonwala
Advocate High Court Rangoonwala AJ Power Pvt. Limited Elway Ikeda
Mehak Lakhani Group of Co. Bureau of Labour
Shahid Mughal Tajammal Shahzad
JS Bank Limited
Rangoonwala Aamir Rasheed Lahore District and Wilbert Kamerang
Adeem Lodhi Group of Co. Aamir Rasheed & Co. Sessions Court Palau Shipping
KPMG Taseer Hadi & Co. Noor Muhammad Company, Inc.
Fahad Rasheed Fahad Ali Shaikh
Abid Ali Lone Hameed Majeed Rashid & Co. Kreston Hyder Bhimji & Co. V. Tikei Sbal
Qureshi Law Associates Associates Pvt. Ltd. Financial Institutions
M. Ali Rasheed Waqar Ahmed Shaikh
Mohsin Madni Rana Muhammad Wan International Commission
Arif Habib Group Rana Ijaz & Partners Mian Haseeb Rasheed Sylcerius Tewalei
Sultan & Partners Amanullah Shar Baloch
Orr, Dignam & Co. Bureau of Labour
PANAMA Marlyn Narkis Assis Nigel Merrick Pablo Cheng Lu Rocío Penayo
MDU Legal Warner Shand Mersán Abogados Moreno Ruffinelli &
Evans Gonzalez Lawyers Lae Asociados
Moreno & Asociados Mayrolis Parnther Lucas Corrales
Arias Law Lata Milner Parquet & Asociados Yolanda Pereira
Ricardo Aleman
Twivey Lawyers Berkemeyer, Attorneys &
Morgan & Morgan Sebastián Perez Pedro Cuevas
Counselors
Union Fenosa - Joyce Morlin Administración Nacional
Alejandro Alemán
EDEMET - EDECHI Mineral Resource de Electricidad Guadalupe Peroni Manzoni
Alfaro, Ferrer & Ramírez Authority G. Peroni Escribanía
Eduardo Pretel Sergio Dejesus
Diego Anguizola Typaldos Menche Numi Kemper – Dejesus & Andrea Rios
Aleman, Cordero, Alfredo Ramírez Jr.
Maladinas Lawyers Pangrazio Abogados Moreno Ruffinelli &
Galindo & Lee Alfaro, Ferrer & Ramírez
y Consultores Asociados
Ray Paul
Gabriella Baccarani Julissa Rios
PNG Customs Service Natalia Enciso Benitez Juan Manuel Ros
Registro Público de Panamá Registro Público
Notary Public Ferrere Abogados
de Panamá Lou Pipi
Francisco A. Barrios G.
NCDC Municipality Juan Bautista Fiorio Gimenez Rafael Salomoni
PwC Panama Anel Roach
Fiorio, Cardozo & Salomoni & Asociados
Aleman, Cordero, Nancy Pogla
Gustavo Adolfo Bernal Alvarado
Galindo & Lee Department of Justice & Jazmín Sapienza
ETESA Attorney General, State Fabrizio Forestein Estudio Jurídico
Mario Rognoni
Klaus Bieberach Schriebl Solicitor’s Office Peroni, Sosa, Tellechea, Gross Brown
Arosemena Noriega &
Tax@Panama Burt & Narvaja,
Contreras Rarua Puka Juan Ignacio Tellechea
member of Lex Mundi
Luis Carlos Bustamante Henaos Lawyers PwC Paraguay
Liliva Ruiz
Panamá Soluciones Néstor Gamarra
Registro Público Tony Raats Carlos Torres
Logísticas Int. - PSLI Servimex SACI
de Panamá Agility Logistics Grupo IBD
Giovanna Cardellicchio Federico Fabián Gill Ramírez
Nelson E. Sales Herjit Saini Juan Carlos Turitich Báez
APC Buró SA Parquet & Asociados
Alfaro, Ferrer & Ramírez Dentons Dirección Nacional de
José Carrizo Durling Liliana Maria Giménez de Aeronáutica Civil (DINAC)
Mayte Sánchez González John Brian Sam
Morgan & Morgan Castillo
Morgan & Morgan PNG Customs Service Carlos Vasconsellos
Dirección General de
Manuel Castillero los Registros Públicos
Ferrere Abogados
Daniel Sessa Renee Siaguru
Universidad Tecnológica Galindo, Arias & López Allens Andres Vera
de Panamá Lourdes Gonzalez
Dirección General de Vouga Abogados
Hermes Tello Thomas Taberia
Luis Chalhoub Electromechanical los Registros Públicos
Kuna Taberia Kiruwi David Vera
Icaza, Gonzalez- Consulting Group Accountants & Advisors Vouga Abogados
Ruiz & Aleman Nadia Gorostiaga
Cristina Elena Thayer Hausz Sally Weatherstone PwC Paraguay Walter Vera
Julio César Contreras III Galindo, Arias & López Dentons Sigfrido Gross Brown Vouga Abogados
Arosemena Noriega &
Contreras Ramón Varela Stuart Wilson Estudio Jurídico Carlos Vouga
Morgan & Morgan LCS Electrical & Gross Brown Vouga Abogados
Gonzalo Córdoba
Mechanical Contractors Alejandra Guanes Velázquez
APC Buró SA Mario Vlieg Rodolfo Vouga Muller
Aleman, Cordero, Ferrere Abogados Vouga Abogados
Eduardo De Alba Galindo & Lee PARAGUAY
Arias, Fábrega & Fábrega Marcelo Gul Pavoni Lía Zanotti-Cavazonni
Raúl Zuñiga Brid Equifax Paraguay SA TMF Group Peroni, Sosa, Tellechea,
Claudio De Castro Aleman, Cordero, Maria Jose Achon Carl Gwynn Burt & Narvaja,
Arias, Fábrega & Fábrega Galindo & Lee member of Lex Mundi
Vouga Abogados Gwynn & Gwynn -
Raysa De Gracia Legal Counsellors
Galindo, Arias & López PAPUA NEW GUINEA Jorge Acosta
PERU
Masterline Norman Gwynn
Carolina De La Guardia Credit & Data Supreme Court of Justice Superintendencia
Infante & Perez Almillano Perla Alderete
Bureau Limited Nacional de Aduanas y
Vouga Abogados Christian Kemper Administración Tributaria
Marisol Ellis PwC Papua New Guinea Kemper – Dejesus &
Icaza, Gonzalez- Claudia Arietti
Pangrazio Abogados Guillermo Acuña Roeder
Ruiz & Aleman Marjorie Andrew Ferrere Abogados
y Consultores Rubio Leguía Normand
Institute of
María Cristina Fábrega National Affairs Daniel Artaza Villagra
Gabriel Lamas Fanny Aguirre
Arias Law Parquet & Asociados Estudio Alvarez Calderon
Paul Barker Onix SACI Consulting +
Enna Ferrer Consultative Fabian Ayala Engineering Walter Aguirre
Alfaro, Ferrer & Ramírez Implementation & Fiorio, Cardozo & Aguirre Abogados &
Alvarado Daniela Leguizamón
Eduardo García Monitoring Council Vouga Abogados Asesores
Union Moses Billy Enrique Benitez
Pablo Livieres Guggiari Marco Antonio Alarcón Piana
Fenosa - EDEMET - EDECHI Billy Architects BDO Auditores Estudio Echecopar SRL
Consultores Estudio Jurídico
Alexander Garrido Ian Clarke Livieres Guggiari Tania Albarracin
Garrido & Garrido Dentons Maximo Gustavo Benitez
Nestor Loizaga Zuzunaga, Assereto &
Gimenez
Dominique Gonzalez Rebecca Cullen Ferrere Abogados Zegarra Abogados
Superintendencia
Arias Law Dentons de Bancos - BCP Fabio Lucantonio Christian Mauricio Alván Silva
Cristina Lewis de la Guardia Moira Eka
Alván Abogados SAC
Alexander Berkemeyer Vanesa Luraschi
Galindo, Arias & López Ashurst LLP Berkemeyer, Attorneys & Antonio Alvarado
Counselors Oscar A. Mersan Galli Experian Perú SAC
Ivette Elisa Martínez Sáenz Richard Flynn Mersán Abogados
IMS Legal Ashurst LLP Hugo Berkemeyer Patricia Siles Alvarez
BMK - Berkemeyer Maria Esmeralda Moreno
Olmedo Miranda Boyd Anthony Frazier Rodriguez Alcalá Alfonso Alvarez Calderón
Arosemena Noriega & Georg Birbaumer Moreno Ruffinelli & Estudio Alvarez Calderon
Contreras Gibson Geroro
Geroro Lawyers Vouga Abogados Asociados Napoleón de Jesús Alvarez
David M. Mizrachi Fidanque Thomas Brown Monica Núñez Vargas
MDU Legal Lea Henao
Steamships Trading Estudio Jurídico Berkemeyer, Attorneys & Cesar Angulo
Carmen Montes Company Ltd. Livieres Guggiari Counselors Muñiz, Olaya, Melendez,
Union Fenosa - Esteban Burt Anibal Pangrazio Castro, Ono &
EDEMET - EDECHI Jerome Kadamongariga
Peroni, Sosa, Tellechea, Kemper – Dejesus & Herrera Abogados
Ashurst LLP
Maria Elena Moreno Burt & Narvaja, Pangrazio Abogados Gonzalo Arias Schereiber
Arias Law Sarah Kuman member of Lex Mundi y Consultores CONUDFI
Allens
Erick Rogelio Muñoz Victor Carron Javier Parquet Villagra Jimy Atunga Rios
Sucre, Arias & Reyes Andrew Kuria Kemper – Dejesus & Parquet & Asociados M.A.V. Logistica y
Kuria Lawyers Pangrazio Abogados
Transporte SA
y Consultores
Guilhermo Auler Nadia Gamarra Edmundo Paredes Jose Sarmiento Andrea Claire Alcancia
Auler y Pinto Abogados ADEX Superintendency of Barrios & Fuentes SyCip Salazar
Banking, Insurance Abogados Hernandez & Gatmaitan
Arelis Avila Tagle Claudia Garcia Bustamante
and Private Pension
CONUDFI Rodriguez Angobaldo Fund Administrator
Hugo Silva Regine Andrei Alcantara
Abogados Rodrigo, Elías, Cruz Marcelo &
Jose Luis Ayllon Carreño
Mario Pinatte Cabrera Medrano Abogados Tenefrancia
Cámara Peruana de María Alejandra Giurfa Chávez
Carrera, Pinatte & Baca
la Construcción Estudio Llona & José Francisco Silva Lucio Jun Alejo
Alvarez Abogados
Bustamante Abogados S. Civil de RL Experian Perú SAC Alecto General
Macarena Barrios
Technology Corporation
Barrios & Fuentes Lourdes Giusti
Adolfo Pinillos
Carla Sinchi
Abogados Aveconsul Rodriguez Angobaldo Payet, Rey, Cauvi, Rosalia B. Alejo
Abogados Pérez Abogados Martinez Vergara
Mauricio Bohórquez Jorge Luis Gonzales Loli
Gonzalez & Serrano
Rubio Leguía Normand Notaria Gonzales Loli Lucianna Polar
Ruth de Lourdes Sipión
Chunga Ignacio R. Almira Jr.
Nicolas Botto Carlos Alberto Hernández Estudio Olaechea,
member of Lex Mundi
Ransa Comercial SA Department of
Estudio Llona & Ladera
Environment and
Bustamante Abogados Ransa Comercial SA Juan Manuel Prado
Eric Sotelo
Natural Resources
Bustamante Benavente Leigh &
Eli Bustinza Jose Antonio Honda
Estudio Llona & Sotelo Gamarra Charina Amanda B. Javier
CONUDFI Estudio Olaechea, Abogados y Asociados Skala Architects
member of Lex Mundi Bustamante Abogados
Cristian Calderon Rodriguez
Enrique Sebastián Soto Ruiz Jared Amoroso
CONUDFI Rosario Huaco Manuel Quindimil
Cámara de Comercio Congreso de la Republica Quisumbing Torres,
Aguirre Abogados & member firm of Baker
Renzo Camaiora Americana del Perú
Asesores Claudia Tejada
McKenzie International
Dentons Gallo Barrios & Fuentes
Barrios Pickmann César Ballón Izquierdo Camen Quiñones
SUNAT Abogados Teresita Angeles
Ransa Comercial SA Bureau of Internal
Úrsula Caro
Jonathan Thorne
Rubio Leguía Normand Pedro Enrique Lahura Oscar Quiñones Revenue
CONUDFI CasaHierro Abogados
Capacyachi
Verónica Carrasco| Christine Antonio
Thompson Whalker’s Bruno Marchese Quintana
Jhonn Trujillo
Ocampo & Suralvo
Rubio Leguía Normand Associates Trust Cargo Consulting
Rubio Leguía Normand Law Offices
Patricia Carrillo
Juan Carlos Leon Siles Jack Vainstein
CONUDFI Carlos Martín Ramírez Shiena Angela Aquino
CONUDFI Rodríguez Vainstein & Ingenieros SA SEC
Fernando Castro Estudio Zuzunaga,
Javier Llerena Sara Rocio Valle Inga
Muñiz, Olaya, Melendez, Pia Arellano
Rodriguez Angobaldo Assereto y Zegarra Miranda Lawyers SAC
Castro, Ono & Abogados TransUnion Information
Abogados Solutions
Herrera Abogados Walter Alberto Camilo Vargas-
Edwin A. Lopez Fernando M. Ramos Machuca Guzmán
Octavio Chirinos Marcelino Michael I. Atanante IV
Barrios & Fuentes Barrios & Fuentes W y C Proyectos SAC
CONUDFI Abogados Gargantiel Ilagan &
Abogados Atanante Law Office
Maria Angela Vasquez
Renzo Antonio Claros Gaspar Patricia Ramos
German Lora Aguirre Abogados & Erastus Sandino B. Austria
Experian Perú SAC Payet, Rey, Cauvi, ADEX Asesores Bureau of Customs
Rommy Collantes Pérez Abogados Alonso Rey Bustamante Manuel Villa-García
Scotiabank Peru Rosario Carmela Austria
Rafael Lulli Meyer Payet, Rey, Cauvi, Estudio Olaechea,
Pérez Abogados SEC
Alejandro Cortijo Rebaza, Alcázar & member of Lex Mundi
ELCORSA (Electrónica De Las Casas Andrea Rieckhof
Marvin N. Avecilla
Agustín Yrigoyen
Cortijo SAC) Rebaza, Alcázar & Airspeed International
Jesús Matos García Sayán Abogados Corporation
January Cusicanqui Estudio Olaechea, De Las Casas
Nella Zavala
Scotiabank Peru member of Lex Mundi Francis Avellana
Anggie Rivera Barrios & Fuentes
Barrios & Fuentes BAP Credit Bureau, Inc.
Jorge Davila Humberto Medrano Abogados
Estudio Olaechea, Estudio Rodrigo Abogados Edgardo Ayento
Guillermo Zavalaga
member of Lex Mundi Elías y Medrano Jose Manuel Rodriguez ENA Power Builders
NPG Abogados
Peter Davis Beatriz Melo Caceres Gladis B. Gallaza
Experian Perú SAC Fernando Zuzunaga
CONUDFI Estudio Muniz AB Garcia
Zuzunaga, Assereto & Construction Inc.
Ricardo de la Piedra Cecilia Mercado Alfredo Rodríguez Neira Zegarra Abogados
Estudio Muniz Gamma Cargo SAC Grupo Latinger Alex B. Runes
Cynthia Marybel Rojas PHILIPPINES MERALCO
Alexandra Egas Augusto Millones Volpe
Dentons Gallo CasaHierro Abogados Bernedo Credit Information Eleanor Balaquiao
Barrios Pickmann Carrera, Pinatte & Baca Corporation SyCip Salazar
Héctor Miranda Matta Alvarez Abogados Hernandez & Gatmaitan
José Luis Erausquin Miranda Lawyers SAC S. Civil de RL Elecon Construction Corp.
Luz del Sur Cindy Bambao
Miluska Mitma Vanessa Romero Ernesto A. Camarillo Jr. Coreserv
Hugo Espinoza Rivera Manuel Montes Experian Perú SAC Land Registration Management, Inc.
SUNARP SUNARP Authority
Carolina Sáenz Herbert Constantine M.
María del Pilar Falcón Castro Maria de la Paloma Mufarech Rubio Leguía Normand Florydette Erica A. Cuales Bautista
Estudio Llona & Carcedo Bureau of Internal Quezon City Government
Bustamante Abogados Karla Salazar Revenue
Estudio Olaechea, Experian Perú SAC Jose B. Bautista
Fiama Fernandez Saldamando member of Lex Mundi Chito Acosta
Maria Teresa Salazar Ferreyros Republic of the Philippines
CONUDFI Franco Muschi Loayza Bureau of Customs Social Security System
Payet, Rey, Cauvi,
Franco Ferrari Noriega Garrigues Pérez Abogados Angelo Patrick F. Advincula Samuel C. Bautista
Ransa Comercial SA Johanna Olguin Zambrano Gruba Academy of
Alberto Sanabria Sequeiros Caganda & Advincula
Carlos Flores ADEX Architech Developmental Logistics –
Experian Perú SAC (ZGLaw) International Network
Lilian Oliver Constructores SAC
Michael Aguirre of Customs Universities
Sandra Flores Llayeri SUNARP Dante Sanguinetti
CONUDFI UHY M.L. Aguirre Asnia Bayabao
Alexandra Orbezo Philippi Prietocarrizosa and Co., CPAs
Ferrero DU & Uría Export Development
Julio Gallo Rebaza, Alcázar & Council
Dentons Gallo De Las Casas Arveen Agunday
Pablo Santos Curo Castillo Laman Tan
Barrios Pickmann Ma Luisa Belen
David Pacheco ADEX Pantaleon & San Jose Bureau of Internal
Lorena Galvez Estudio Olaechea, Pablo Hugo Santos Curo Revenue
Dentons Gallo member of Lex Mundi Marilyn C. Alberto
CONUDFI Kintetsu World
Barrios Pickmann Renato D. Bermejo
Max Panay Cuya Malena Sanz García Express, Inc. Land Registration
SUNARP Grupo Latinger Authority
Jose A. Bernas Marlo Cruz Alfredo Gomez Joel Socrates S. Lopena Mary Jean Pacheco
Bernas Law CIBI Information, Inc. AYG Electrical Quezon City Metropolitan Department of Trade
Contractor Trial Court and Industry
Ma. Arlene S. Borja Jaime De Castro
Gargantiel Ilagan & CIBI Information, Inc. Manuel Z. Gonzalez Francis Lopez Henry Pacis
Atanante Law Office Martinez Vergara Intercommerce Land Management
Karren Mae de Chavez
Gonzalez & Serrano Network Services Bureau
Erika Mae Buenaventura SyCip Salazar
Isla Lipana & Co. Hernandez & Gatmaitan Sherry Gonzalvo Roane Alfredo Lopez Ma. Milagros Padernal
Quezon City Government Ortega, Bacorro, Odulio, Uy Singson Abella & Co.
Erlida Cabatic Emerico O. de Guzman
Calma & Carbonell
SEC Angara Abello Cleofe Gorospe Nicanor N. Padilla
Concepcion Regala & Cruz Quezon City Government Olrando Lustre Siguion Reyna
Juan Arturo Iluminado
Law Offices (ACCRALAW) O.C. Lustre Electrical Montecillo & Ongsiako
Cagampang de Castro Ernesto S. Gregorio Jr.
Contractor
De Castro & Cagampang- Anthony Dee Bureau of Maintenance Sheila Mae Panares
de Castro Law Firm SyCip Salazar Herbert M. Bautista SEC
Victoria S. Gregorio
Hernandez & Gatmaitan Quezon City Government
Renato Calma Bureau of Maintenance Henessy Pangan
Ortega, Bacorro, Odulio, Gerardo Del Rosario Gerardo Macatangay TransUnion Information
Ruby Rosa Guevarra
Calma & Carbonell SEC Bureau of Customs Solutions
Quezon City Government
Jeric Mar Calonge Rafael del Rosario Manuel Manaligod Jr. Erika B. Paulino
Rachel Esther
KPMG R.G. Manabat & Co. Romulo, Mabanta, Cruz Marcelo & Martinez Vergara
Gumtang-Remalante
Buenaventura, Sayoc & Tenefrancia Gonzalez & Serrano
Rolando Calonzo
de los Angeles, member
SEC
RL Calonzo Electrical of Lex Mundi
Thelma F. Manila Patricia Paz
Judy Hao
Contractor Airspeed International SyCip Salazar
Kenny Diokno Angara Abello Corporation Hernandez & Gatmaitan
Anna Carmi Calsado-Amoroso
Quezon City Department Concepcion Regala & Cruz
Quisumbing Torres, of the Building Official
Law Offices (ACCRALAW) Bienvenido Marquez John Philipps Reposo
member firm of Baker Quisumbing Torres, Jimenez Gonzales
Rowell D. Ilagan
McKenzie International Demosthenes B. Donato member firm of Baker Bello Valdez Caluya &
Donato & Zarate Gargantiel Ilagan & McKenzie International Fernandez
Ernesto Caluya Jr. Atanante Law Office
Jimenez Gonzales Caesar R. Dulay Jose Midas P. Marquez Maybellyn Pinpin-Malayo
Oswald Imbat
Bello Valdez Caluya & Bureau of Internal Supreme Court Isla Lipana & Co.
Fernandez Revenue Poblador Bautista &
Reyes Law Offices Hector A. Martinez Alexander Poblador
Jose Ben Campos Eric Dykimching Platon, Martinez Flores Poblador Bautista &
Reynald Paul Imjada
Poblador Bautista & Cruz Marcelo & San Pedro & Leaño Reyes Law Offices
Reyes Law Offices Tenefrancia Quezon City Government
Enriquito J. Mendoza Des Politado-Aclan
Miguel Jaime Encarnacion
Roselle Caraig Ramon Miguel E. Bacani Romulo, Mabanta, P&A Grant Thornton
Isla Lipana & Co. Quisumbing Torres, Isla Lipana & Co. Buenaventura, Sayoc &
Renato Santiago Puno
member firm of Baker Benito Jose L. de los Santos de los Angeles, member
Domingo Castillo
McKenzie International of Lex Mundi
Quasha Ancheta
SyCip Salazar Salumbides & De Pena & Nolasco
Hernandez & Gatmaitan Winston Esguerra Los Santos Enrique Miguel Mercado
Roderico Puno
Jimenez Gonzales Maria Rosario L. Bernardo Cruz Marcelo &
Jon Edmarc R. Castillo
Bello Valdez Caluya & Tenefrancia Puno and Puno
SyCip Salazar Salvador Llanillo Law Offices
Fernandez and Bernardo,
Hernandez & Gatmaitan Maria Teresa Mercado-Ferrer
Larry Fernandez Attorneys-at-Law SyCip Salazar
Elbert Quillala
Ramon Castro
MERALCO Hernandez & Gatmaitan Land Registration
Justin Vincent La Chica
Electrical Contractor Authority
Manuel Fernando Romulo, Mabanta, Marianne Miguel
Julius A. Cervantes
EMAN Electrical Services Buenaventura, Sayoc & SyCip Salazar
Reyan M. Quinto
Quisumbing Torres, de los Angeles, member
Hernandez & Gatmaitan Airspeed International
member firm of Baker Roy B. Ferrer of Lex Mundi Corporation
McKenzie International Philippine Health Insurance Jose Salvador Mirasol
Danilo C. Lachica Nestor Raneses
Corporation (PhilHealth) Romulo, Mabanta,
Phil Ivan A. Chan Semiconductor and Buenaventura, Sayoc & University of the Philippines
Martinez Vergara Jacquelyn Ann Marie G. Electronics Industries in de los Angeles, member Mariz Regis
Gonzalez & Serrano Anzures the Philippines Inc. (SEIPI)
of Lex Mundi
Angara Abello Airspeed International
Theodore Chan
Concepcion Regala & Cruz
Carina Laforteza
Jojit Mislang Corporation
KPMG R.G. Manabat & Co. Law Offices (ACCRALAW) SyCip Salazar Philippine Health Insurance Maritoni B. Rey
Hernandez & Gatmaitan Corporation (PhilHealth)
Victor Cheng
Gilberto Gallos Airspeed International
Angara Abello
Fredieric Landicho
Jesusito G. Morallos Corporation
Elena Melita Chica
Concepcion Regala & Cruz Navarro Amper & Co. Follosco Morallos &
The Law Firm of Coluso, Elaine Patricia S.
Chica & Associates Law Offices (ACCRALAW) Kristine Joi E. Landicho Herce Reyes-Rodolfo
Arnelito Garcia Bureau of Customs Ferdinand A. Nague Angara Abello
Ria Danielle Ching
AB Garcia Nague Malic Magnawa & Concepcion Regala & Cruz
KPMG R.G. Manabat & Co. Hiyasmin Lapitan
Construction Inc. Associates – Customs Law Offices (ACCRALAW)
SyCip Salazar
Kenneth L. Chua Brokers
Geraldine S. Garcia Hernandez & Gatmaitan Dante Ricarte
Quisumbing Torres,
Follosco Morallos & Gregorio S. Navarro Uy Singson Abella & Co.
member firm of Baker Mario Ryan E. Lauzon
McKenzie International Herce RRV Legal Navarro Amper & Co. Leandro Ben Robediso
Sedfrey Garcia Consultancy Firm Harold Ocampo KPMG R.G. Manabat & Co.
Yvette Chua
Romulo, Mabanta, Land Registration Maria Ofelia S. Leaño Isla Lipana & Co. Ramon M. Roman
Buenaventura, Sayoc & Authority Follosco Morallos & Grace & Bautista Crame
Jude Ocampo
de los Angeles, member Herce Construction Group, Inc.
Kristjan Vicente T. Gargantiel Ocampo & Suralvo
of Lex Mundi
Gargantiel Ilagan & Everlene Lee Law Offices Eleanor Roque
Roy A. Cimatu Atanante Law Office Angara Abello P&A Grant Thornton
Karen Ocampo
Department of Concepcion Regala & Cruz
Vicente Gerochi IV Ocampo & Suralvo Renz Jeffrey A. Ruiz
Environment and Law Offices (ACCRALAW)
SyCip Salazar Law Offices SyCip Salazar
Natural Resources
Hernandez & Gatmaitan Jeva Lee Hernandez & Gatmaitan
Rodolfo Ordanes
Juan Paolo E. Colet AB Garcia
Carlo Miguel Romeo S. Go Quezon City Government Margie S. Gianan
China Bank Capital Construction Inc.
SyCip Salazar Department of
Corporation Ronald Ortile
Hernandez & Gatmaitan Robert Nomar Leyretana Environment and
Land Registration
Simone Colombara Land Registration Natural Resources
Annabelle Gollon Authority
CRIF Corp Philippines Authority
Hypervolt Rachelle Aileen S. Santos
Ma. Christina Ortua
Janette R. Cruz Elizabeth Liceralde-Garcia Platon, Martinez Flores
Karen Brigit Gollon SyCip Salazar
Bureau of Internal Poblador Bautista & San Pedro & Leaño
Hypervolt Hernandez & Gatmaitan
Revenue Reyes Law Offices
Kyra Vernice Salayog Redentor C. Zapata Maciej Geromin Katarzyna Kuźma Mariusz Purgał
Cruz Marcelo & Quasha Ancheta Królikowski | Kancelaria Domański Tomasik, Pakosiewicz,
Tenefrancia Pena & Nolasco Marczuk | Geromin Zakrzewski Palinka Groele Adwokaci i
Radcowie Prawni sp.p.
Patrick Henry D. Salazar Gil Roberto Zerrudo Michał Gliński Iga Kwasny
Quisumbing Torres, Quisumbing Torres, Wardyński & Partners Moore Stephens Central Anna Ratajczyk-Sałamacha
member firm of Baker member firm of Baker Audit Sp. z o.o. Gide Loyrette Nouel
Magdalena Gmur
McKenzie International McKenzie International Poland Warsaw
DLA Piper Ewa Łachowska-Brol
Aldwin Salumbides Wierzbowski Eversheds Radosław Rudnik
POLAND Rafał Godlewski
Salumbides & De Sutherland sp.k., member CDZ Legal Advisors
Los Santos Wardyński & Partners of Eversheds Sutherland
Allen & Overy, A. Szymon Sakowski
Pędzich sp. k. Daria Goliszewska (Europe) Limited
Nelson Salvanera
CMS Cameron McKenna Piotr Siciński
Bureau of Customs Blackstones Wojciech Langowski
Nabarro Olswang Piotr Siciński Notary
Miller Canfield
Regina Samson ECE Projektmanagement Pośniak i Sawicki sp.k.
Kamila Singer
Quezon City Government Polska Sp. z o.o. Katarzyna Lawinska
Małgorzata Górska CMS Cameron McKenna
Baker McKenzie
Gibson Santa Maria ECOVIS System CMS Cameron McKenna Nabarro Olswang
Bureau of Internal Rewident sp. z o.o. Nabarro Olswang Mirella Lechna Pośniak i Sawicki sp.k.
Revenue Pośniak i Sawicki sp.k. Wardyński & Partners
Energy Regulatory Office Karol Skibniewski
Cesar Santos Aleksander Grabecki Monika Leszko Sołtysiński Kawecki &
BAP Credit Bureau, Inc. Kamiński & Partners CMS Cameron McKenna Szlęzak
Kancelaria Konrad Piotr Lewandowski
Nabarro Olswang
Ma. Letica Sapina Prawnicza sp. k. Maurice Ward & Marcin Skowron
Pośniak i Sawicki sp.k.
MERALCO Co. sp. z.o.o. Public Procurement Office
Wojciech Andrzejewski Bartosz Groele
Neil Sison Kancelaria Prawna Piszcz, Krzysztof Libiszewski Maciej Kazimierz Ślifirczyk
Tomasik, Pakosiewicz,
Sison Corillo Parone & Co. Norek i Wspólnicy sp.k. Wardyński & Partners University of Warsaw -
Groele Adwokaci i
School of Law
Glenn Sotto Marcin Bącal Radcowie Prawni sp.p. Agnieszka Lisiecka
TransUnion Information CDZ Legal Advisors Andrzej Grześkiewicz
Wardyński & Partners Łukasz Śliwiński
Solutions Wardyński & Partners
Michał Barłowski Gridnet Paweł Ludwiniak
Cristina Suralvo Wardyński & Partners Monika Hartung
Eltech Michał Słoniewicz
Ocampo & Suralvo BIK
Justyna Bartnik Wardyński & Partners Monika Lutomirska
Law Offices
Morawski & Partners Wojciech Hartung
Wardyński & Partners Maciej Stepien
Emelyne Talabis Law Firm PwC Poland
Kancelaria Domański Wojciech Łysek
Department of Zakrzewski Palinka
Paulina Blukacz Dentons Ewelina Stobiecka
Environment and
Ministry of Finance Taylor Wessing
Natural Resources Małgorzata Herda Karolina Madrzycka
Mateusz Borucki White & Case M. DLA Piper Michal Suska
Michael Tede
CMS Cameron McKenna Studniarek i Wspólnicy - Energomix
Chamber of Customs Kancelaria Prawna sp.k. Konrad Marciniuk
Brokers, Inc. Nabarro Olswang Miller Canfield Filip Świtała
Pośniak i Sawicki sp.k. Marcin Hołówka Ministry of Finance
Rommel E. Tiongson Marta Marczak
Joanna Bugajska Kancelaria Adwokata
RET Customs Brokerage Marcina Hołówki Kancelaria Adwokata Sara Synowiec
Jamp Marcina Hołówki Raczkowski Paruch Law
Melody Tolisora
Łukasz Chruściel Jakub Jędrzejak Firm Ius Laboris Poland
TransUnion Information WKB Wierciński Adam Marszałek
Raczkowski Paruch Law Global HR Lawyers
Solutions Kwieciński Baehr DLA Piper
Firm Ius Laboris Poland Łukasz Szegda
Ruth Nichole R. Ureta Global HR Lawyers Agnieszka Marzec
Dominik Kaczmarski Wardyński & Partners
Villaraza & Angangco Ministry of Finance BIK
Olga Czyżycka Natalia Szurnicka
Denise Anne V. Sales CMS Cameron McKenna Mateusz Mazur
Mateusz Kaliński CMS Cameron McKenna
Romulo, Mabanta, Nabarro Olswang Tatara & Partners CMS Cameron McKenna Nabarro Olswang
Buenaventura, Sayoc & Pośniak i Sawicki sp.k. Restructuring & Nabarro Olswang Pośniak i Sawicki sp.k.
de los Angeles, member Pośniak i Sawicki sp.k.
Dariusz Dąbrowski Insolvency Law Firm
of Lex Mundi Maciej Szwedowski
Regional Commercial Rafał Kamiński Tomasz Michalik
Elsa Valenzuela
Squire Patton Boggs
Court White & Case M. MDDP Michalik Dłuska
Export Development Studniarek i Wspólnicy - Dziedzic i Partnerzy Karol Tatara
Council Michał Dąbrowski Tatara & Partners
Ministry of Justice Kancelaria Prawna sp.k. Tomasz Milewski
Alain Charles Veloso
Restructuring &
Tomasz Kański Miller Canfield Insolvency Law Firm
Quisumbing Torres, Andrzej Dmowski
Russell Bedford Poland sp. Sołtysiński Kawecki & Szlęzak Marcin Moj
member firm of Baker Mateusz Tusznio
McKenzie International z o.o. - member of Russell Anna Kasprzak Kancelaria Adwokata Wardyński & Partners
Bedford International White & Case M. Marcina Hołówki
Carmen Cecilia Veneracion Jan Waclawek
Bartosz Draniewicz Studniarek i Wspólnicy - Adam Morawski
Platon, Martinez Flores Kancelaria Prawna sp.k. PwC Poland
San Pedro & Leaño Kancelaria Prawa Morawski & Partners
Gospodarczego i Grzegorz Koguciuk Law Firm Dominika Wagrodzka
Monserrat Venus A. Axalan Ekologicznego dr BNT Neupert Zamorska &
Sołtysiński Kawecki & Grzegorz Namiotkiewicz
Bureau of Internal Bartosz Draniewicz Szlęzak Zamorska Partnerzy sp.j.
Revenue Clifford Chance
Julia Dyras Wojciech Konwisarz Emilia Waszkiewicz
Priscella Verzonilla Michal Niemirowicz-Szczytt
CMS Cameron McKenna CMS Cameron McKenna Baker McKenzie
Quezon City Government LEX IUVAT Kancelaria
Nabarro Olswang Nabarro Olswang Radcy Prawnego Michal Radoslaw Waszkiewicz
Donabel Villegas Pośniak i Sawicki sp.k. Pośniak i Sawicki sp.k. Niemirowicz-Szczytt Sołtysiński Kawecki &
Isla Lipana & Co. Lidia Dziurzyńska-Leipert Zbigniew Korba Szlęzak
Michał Oleś
Ireneo Vizmonte CMS Cameron McKenna Deloitte Legal, Pasternak, Sołtysiński Kawecki & Wojciech Wątor
Department of Trade Nabarro Olswang Korba, Moskwa, Jarmul Szlęzak Clifford Chance
and Industry
Pośniak i Sawicki sp.k. i Wspólnicy Kancelaria
Prawnicza sp.k. Tomasz Ostrowski Cezary Wernic
Elaine Wong Magdalena Falkowska
White & Case M. Ministry of Finance
SyCip Salazar Kancelaria Adwokacka Jacek Korzeniewski Studniarek i Wspólnicy -
Hernandez & Gatmaitan Magdalena Falkowska Baker McKenzie Patrick Wilhelmsen
Kancelaria Prawna sp.k.
Kancelaria Adwokata
Albert Vincent Yu Chang Patryk Filipiak Marek Korzeniewski Sławomir Paruch Marcina Hołówki
Gatmaytan Yap Filipiakbabicz Legal, Moore Stephens Central Raczkowski Paruch Law
Patacsil Gutierrez & Zimmerman Filipiak Audit Sp. z o.o. Anna Wojciechowska
Firm Ius Laboris Poland
Protacio (C&G Law) Restrukturyzacja SA WKB Wierciński
Michal Kuratowski Global HR Lawyers
Kwieciński Baehr
Maria B. Zapata Marek Gajowczyk DLA Piper Malgorzata Pietrzak-Paciorek
MBZ Group of Companies Energomix
Baker McKenzie
Magdalena Wyszyńska Jaime Carvalho Esteves Tiago Lemos Fernando Pereira Vicente Antonetti
CMS Cameron McKenna PwC Portugal PLEN - Sociedade de Autoridade Tributária Goldman Antonetti &
Nabarro Olswang Advogados, RL. e Aduaneira Córdova LLC
Tiago Castanheira Marques
Pośniak i Sawicki sp.k.
Abreu Advogados Paulo Linhares Dias Pedro Matias Pereira Hermann Bauer
Edyta Zalewska BPLD & A Telles de Abreu O’Neill & Borges LLC
Sara Castelo Branco
Gide Loyrette Nouel Advogados
Poland Warsaw Miranda & Associados Bruno Lobato Pedro Ortiz Bey
Mouteira Guerreiro, Rosa Sofia Coelho Pereira Bufete Ortiz Ubiñas &
Marta Castro Henriques
Maciej Zalewski Amaral & Associados, RL Miranda & Associados Aldahondo
White & Case M. Abreu Advogados
Jorge Pedro Lopes Mónica Pimenta Jorge Capó Matos
Studniarek i Wspólnicy - Vitor Coropos
Kancelaria Prawna sp.k. Polytechnic Institute Garrigues Portugal O’Neill & Borges LLC
EDP Distribuição - of Bragança SLP - Sucursal
Tomasz Zalewski Energia, SA Solymar Castillo Morales
Bird & Bird
Helga Lopes Ribeiro Acácio Pita Negrão Goldman Antonetti &
Maria Inês Costa
Mouteira Guerreiro, Rosa PLEN - Sociedade de Córdova LLC
Dariusz Zimnicki AVM Advogados Amaral & Associados, RL Advogados, RL.
Odemaris Chacon
CDZ Legal Advisors Pedro Costa
Rita Lufinha Borges Teresa Pitorra Estrella LLC
Agnieszka Ziółek ERSE Miranda & Associados VdA - Vieira de
Rodney Curbelo
Deloitte Legal, Pasternak, Andreia Damásio Almeida & Associados
Korba, Moskwa, Jarmul
Tiago Gali Macedo TransUnion De Puerto Rico
Raposo Sá Miranda & Gali Macedo & Associados Leonardo Ponte
i Wspólnicy Kancelaria Associados Joaquin Del Rio
Prawnicza sp.k. BPLD & A
Gonçalo Machado dos Santos Registro de la Propiedad
Joana De Sa
Katarzyna Zukowska Garrigues Portugal Inês Rato de Puerto Rico
Pedro Raposo & SLP - Sucursal Deloitte
Wardyński & Partners Associados Carla Diaz
Krzysztof Żyto
Paula Magalhães dos Santos Sofia Reis Rodrigues PwC Puerto Rico
Luis Dias
CDZ Legal Advisors Raposo Sá Miranda & Instituto Nacional
Banco de Portugal Associados de Estatística
Myrtelena Diaz-Pedrosa
Adsuar Muñiz Goyco
Marta Veludo dos Santos
PORTUGAL António Magalhães E Menezes Maria João Ricou Seda & Pérez-Ochoa, PSC
Garrigues Portugal CMS Rui Pena & Arnaut Cuatrecasas, Gonçalves
Victor Abrantes SLP - Sucursal Pereira, RL (Portugal)
Francisco Dox
International Sales Agent Ana Margarida Maia Goldman Antonetti &
João Duarte de Sousa
Miranda & Associados Filomena Rosa Córdova LLC
Maria Isabel Abreu Garrigues Portugal Instituto dos Registos
Polytechnic Institute SLP - Sucursal Carlos Pedro Marques
e do Notariado
Alfonso Fernández
of Bragança EDP Distribuição - Ivy Group
Sara Ferraz Mendonça
Energia, SA Francisco Salgueiro
Bruno Andrade Alves Morais Leitão, Galvão Edge International
Ubaldo M. Fernández Barrera
PwC Portugal Teles, Soares da António Nabo Martins
Lawyers O’Neill & Borges LLC
Silva & Associados Associação dos
João Amaral E Almeida Robert Alex Fleming
Transitários de Cláudia Santos
Sérvulo & Associados Ana Luisa Ferreira
Portugal - APAT Institute of Registries Alex Fleming Law Office
Abreu Advogados and Notary
Luís Antunes Denisse Flores
Catarina Medeiros
LUFTEC – Técnicas Carolina Ferreira
PwC Portugal Cláudia Santos Malaquias PwC Puerto Rico
Eléctricas Lda. Chirgwin Larreta Peñafiel Miranda & Associados Carla Garcia
Patricia Melo Gomes
Filipa Arantes Pedroso Vasco Ferreira
Morais Leitão, Galvão Susana Santos Valente O’Neill & Borges LLC
Morais Leitão, Galvão Miranda & Associados Teles, Soares da Raposo Sá Miranda & Pedro Janer
Teles, Soares da Carolina Ferreira da Silva Silva & Associados Associados CMA Architects &
Silva & Associados Telles de Abreu Engineers LLP
Joaquim Luís Mendes Ana Sofia Silva
Diana Avelar Bandeira Advogados Grant Thornton Cuatrecasas, Gonçalves Alex López Pérez
Raposo Sá Miranda & Anita Ferreira dos Santos Consultores Lda. Pereira, RL (Portugal) Pontifical Catholic
Associados Gali Macedo & Associados University of Puerto Rico
António Mouteira Guerreiro João Bernardo Silva
João Baldaia Rita Ferreira Lopes Mouteira Guerreiro, Rosa Morais Leitão, Galvão Myrna Lozada
Raposo Sá Miranda & Morais Leitão, Galvão Amaral & Associados, RL Teles, Soares da Goldman Antonetti &
Associados Teles, Soares da Silva & Associados Córdova LLC
Miguel Navarro de Castro
João Banza Silva & Associados Miranda & Associados Gustavo Sousa Oscar O. Meléndez-Sauri
PwC Portugal Eduardo Fonseca Gali Macedo & Associados Malley Tamargo &
Rita Nogueira Neto
Tomás Barroso de Sousa PwC Portugal Garrigues Portugal Carmo Sousa Machado Meléndez-Sauri LLC
Morais Leitão, Galvão Antonio Garcia SLP - Sucursal Abreu Advogados Antonio Molina
Teles, Soares da Banco de Portugal Pietrantoni Méndez &
Silva & Associados Catarina Nunes Adriano Squilacce
PwC Portugal Uría Menéndez - Proença Alvarez LLC
Joana Garrido
Mark Bekker PwC Portugal de Carvalho Jose Armando Morales
Bekker Logistica Margarida Olazabal Cabral
Rodriguez
Alina Gherbovetchi Morais Leitão, Galvão Sandra Tavares Magalhães
Andreia Bento Simões Teles, Soares da Miranda & Associados JAM Cargo Sales Inc.
PwC Portugal
Morais Leitão, Galvão Silva & Associados Diego R. Puello Álvarez
Teles, Soares da Rui Glória Mafalda Teixeira
Luís M. S. Oliveira Edge International McConnell Valdés LLC
Silva & Associados Tocha, Chaves &
Associados, SROC - Miranda & Associados Lawyers Marta Ramirez
Luís Filipe Bernardo member of Russell O’Neill & Borges LLC
Deloitte Armando Palavras Henrique Valente
Bedford International EDP Distribuição - Miranda & Associados Kenneth Rivera-Robles
João Bettencourt da Camara Jorge Salvador Gonçalves Energia, SA FPV & Galíndez CPAs,
Credinformações - Equifax Ricardo Veloso
Garrigues Portugal Eduardo Paulino Ricardo Veloso PSC - member of Russell
Susana Caetano SLP - Sucursal Morais Leitão, Galvão Advogados Associados - Bedford International
PwC Portugal Rodrigo Gonçalves Teles, Soares da Law Office Manuel Rodriguez
Francisco Campilho PwC Portugal Silva & Associados Pietrantoni Méndez &
António Vicente Marques
EDP Distribuição - Inês Pedroso Caetano AVM Advogados Alvarez LLC
Frederico Gonçalves Pereira
Energia, SA VdA - Vieira de Raposo Sá Miranda & Victor Rodriguez
Diogo Vitorino Martins
Rui Capote Almeida & Associados Associados Multitransport &
Mouteira Guerreiro, Rosa
PLEN - Sociedade de Nuno Pena Amaral & Associados, RL Marine Co.
Gonçalo Guerra Tavares
Advogados, RL. CMS Rui Pena & Arnaut CMS Rui Pena & Arnaut Lissette Rodriguez Tomasini
Fernando Cardoso da Cunha Diogo Pereira PUERTO RICO (U.S.) Permits Management
Nuno Gundar da Cruz
Gali Macedo & Associados CMS Rui Pena & Arnaut Office, Department of
Morais Leitão, Galvão Autoridad de Economic Development
Catarina Carvalho Cunha Teles, Soares da Eduardo Pereira Energía Eléctrica and Commerce
VdA - Vieira de Silva & Associados PwC Portugal Martha L. Acevedo-Peñuela
Almeida & Associados
O’Neill & Borges LLC
Edgardo Rosa Imran Ayub Seem Maleh Vlad Anghel Adina Cuzmir
FPV & Galíndez CPAs, KPMG Qatar Al Tamimi & Company In Nestor Nestor Diculescu Tender Service Romania
PSC - member of Russell Association with Adv. Kingston Petersen
Nikka Badana Radu Damaschin
Bedford International Mohammed Al Marri
PwC Qatar Simona Anton Nestor Nestor Diculescu
Jorge M. Ruiz Montilla Elias Matni Muşat & Asociaţii Kingston Petersen
Julian Bailey
McConnell Valdés LLC Simmons & Simmons
White & Case LLP Middle East LLP
Raluca Diana Antonescu Anca Danilescu
Jaime Santos Nestor Nestor Diculescu Zamfirescu
Mohammed Basama
Pietrantoni Méndez & Julie Menhem Kingston Petersen Racoți & Partners
Alvarez LLC White & Case LLP Eversheds Attorneys-at-Law
Maria Babu
Mahmoud Bawab
Omayra Sepulveda Ana Cristina Munoz D&B David şi Baias Dan Dascalu
O’Neill & Borges LLC PwC Qatar Eversheds Law Firm D&B David şi Baias
Piyush Bhandari Law Firm
Raúl Vidal y Sepúlveda Ahmed Tawfik Nassim Ioan Baciu
Omnia Economic Intuit Management Ahmed Tawfik & Rubin Meyer Doru & Adrian Deaconu
Solutions LLC Consultancy Co. Certified Public Trandafir Lawyers Taxhouse SRL
Priyanka Bhandari Accountant Professional Corporation,
Gabriela Dinu
QATAR Intuit Management Neil O’Brien
affiliated with
Nestor Nestor Diculescu
Consultancy Herzfeld & Rubin
Qatar Central Bank PwC Qatar Kingston Petersen
Sami Boujelben Cristina Badea
Kinda Abbasi Ferdinand Ray Ona II Monia Dobrescu
Qatar Financial Markets Nestor Nestor Diculescu
Khatib & Alami Noble Global Logistics Kingston Petersen Muşat & Asociaţii
Authority (QFMA)
Mohamed Abdelhay Michael Palmer Mihai Dolhescu
Hatim Dalal Andrei Badiu
Ahmed Tawfik & Squire Patton 3B Expert Audit - member Clifford Chance
Noble Global Logistics Boggs (MEA) LLP Badea SPRL
Co. Certified Public of Russell Bedford
Accountant Ghada M. Darwish Karbon International
Uma Patankar Horia Draghici
Dr. Ghada M. Darwish KPMG Qatar CMS Cameron McKenna
Mamoun Abdulwahab Karbon Law Firm Anca Băițan
The Best Trading & Maravela & Asociații Nabarro Olswang LLP SCP
Sony Pereira
Contracting Co. WLL Ahmed Durrani
National Shipping Florina Balanescu
Sorina Draghici
Sultan Al-Abdulla & and Marine Services Drakopoulos Law Firm
Charbel Abou Charaf Partners E-Distributie Muntenia SA
White & Case LLP Company WLL
Laura Adina Duca
Michael Earley Irina Elena Bănică
Sam Abushaikha Anthony Raj
POP & Partners SCA Nestor Nestor Diculescu
Sultan Al-Abdulla & Al Cat Contracting Kingston Petersen
Advocates & Legal Partners Attorneys-at-Law
Consultants Johnson Rajan Alina Dumitrascu
Hatem Elsafty Sebastian Boc
Salman Al Ansari Intuit Management Wolf Theiss Cabinet Consultanta
Ahmed Tawfik & Consultancy Economica Mercescu
Al-Ansari & Associates Co. Certified Public Elena Cerasela Brănescu
Ali Al Karbi Accountant Lyka Rom
National Trade
Alexandru Dumitrescu
Al Shohob Cargo and Ahmed Tawfik & Registry Office CMS Cameron McKenna
Mohammed Fouad
Customs Clearance Co. Certified Public Nabarro Olswang LLP SCP
Sultan Al-Abdulla & Accountant Cristina Bunescu
Rashid Al Saad Partners ANRE
Serban Epure
Sharq Law Firm Sadek Sadek Biroul de Credit
Antonio Ghaleb
Ahmed Tawfik & Valentina Burdescu
Saeed Abdulla Saeed Al Ahmed Tawfik & Co. Certified Public National Trade
Iulia Ferăstrău-Grigore
Suwaidi Co. Certified Public Accountant Registry Office Jinga & Asociaţii
Ministry of Justice Accountant
Mariana Florescu
Rafi Sajian George Căta
Zied Ahmad Mustapha Al Zobi Ali Ghosn
Al-Ansari & Associates Muşat & Asociaţii National Trade
Ministry of Justice Registry Office
Alex Hanna
Nazar Salim Monica Cataldo
Grace Alam Khatib & Alami Roxana Fratila
PwC Qatar E-Distributie Muntenia SA
Badri and Salim El CMS Cameron McKenna
Conan Higgins
Meouchi Law Firm, Mohamed Samy Ioana Cercel Nabarro Olswang LLP SCP
TSI Legal Enterprises, PC
member of Interleges Ministry of Justice D&B David şi Baias
Adriana Ioana Gasper
Walid Honein Law Firm
Khawla Al-Atiyat Samapti Sarkar Nestor Nestor Diculescu
Badri and Salim El
White & Case LLP Advocates & Legal Vlad Mihai Cercel Kingston Petersen
Meouchi Law Firm,
Consultants Țuca Zbârcea & Asociații
Rashed Albuflasa member of Interleges Isabela Gheorghe
Noble Global Logistics Murad Sawalha Marius Chelaru Dentons Europe – Zizzi-
Mackram Jaber
Al Tamimi & Company In STOICA & Asociaţii - Caradja si Asociatii SPARL
Farhat Ali AL Jaber & Makhlouf WLL
Association with Adv. Societate Civilă de Avocaţi
PwC Qatar Dorin Giurgi
Tamsyn Jones Mohammed Al Marri
Daniela Chifan Clifford Chance
Mohammad Alkhalifa KPMG Qatar Ali Shaikley Innovation Badea SPRL
Ministry of Justice Juno Joseph White & Case LLP Norway - Romania
Adina Grosu
Hassan A. Al-Khater Deloitte Zain Al Abdin Sharar Adina Chilim-Dumitriu Dentons Europe – Zizzi-
Law Office of Hassan Dani Kabbani Qatar International Nestor Nestor Diculescu Caradja si Asociatii SPARL
A. Al‐Khater Eversheds Court and Dispute Kingston Petersen
Conan Higgins
Caroline Allithi Resolution Centre
Upuli Kasthuriarachchi Ramona Chițu TSI Legal Enterprises, PC
Ministry of Justice PwC Qatar Ali Sophie Țuca Zbârcea & Asociații
Alexandra Ichim
Noor Al-Maadeed Talal Abu-Ghazaleh
Laurens Koning Ioana Ciobotă
Qatar Credit Bureau Legal (TAG-Legal) Andra Camelia Ionescu
Qatar Stock Exchange VEGA 93 SRL
CMS Cameron McKenna
Maitha Al-Naemi Pradeep Kumar ROMANIA Cristina Ciomos Nabarro Olswang LLP SCP
Ministry of Justice Diamond Shipping Services CMS Cameron McKenna
Customs General Horia Ispas
Nasser Al-Noaimi Nabarro Olswang LLP SCP
Anushala Logenthiran Directorate of Romania Țuca Zbârcea & Asociații
Single Window - Qatar Sultan Al-Abdulla & Razvan Constantinescu
Ana Maria Abrudan Iuliana Leon
Ahmed Al-Thani Partners Dentons Europe – Zizzi-
Muşat & Asociaţii Țuca Zbârcea & Asociații
Qatar Credit Bureau Caradja si Asociatii SPARL
Frank Lucente
Daniel Alexie Edita Lovin
Maryam Al-Thani Al Tamimi & Company In Sergiu Cretu
Maravela & Asociații Retired Judge of Romanian
Qatar Credit Bureau Association with Adv. Țuca Zbârcea & Asociații
Supreme Court of Justice
Mohammed Al Marri Cosmin Anghel Andrei Cristescu
Khadeja Al-Zarraa Clifford Chance Badea SPRL Smaranda Mandrescu
Al-Ansari & Associates Frank Lucinti CMS Cameron McKenna
POP & Partners SCA
Al Tamimi & Company In Daniel Anghel Nabarro Olswang LLP SCP
Jose Jason Arnedo Attorneys-at-Law
Association with Adv. PwC Tiberiu Csaki
Noble Global Logistics Mohammed Al Marri Rodica Manea
Mihai Anghel Dentons Europe – Zizzi-
Amira Awad CMS Cameron McKenna
Țuca Zbârcea & Asociații Caradja si Asociatii SPARL
Ministry of Justice Nabarro Olswang LLP SCP
Gelu Titus Maravela Mihai Popa Anda Todor Ekaterina Antonyuk Artur Chernykhov
Maravela & Asociații Muşat & Asociaţii Dentons Europe – Zizzi- Committee for Transport ALRUD Law Firm
Caradja si Asociatii SPARL Infrastructure
Alexandra-Mikaela Măruțoiu Alina Elena Popescu Karina Chickanova
Development
Nestor Nestor Diculescu Maravela & Asociații Ada Țucă Dentons
Kingston Petersen Jinga & Asociaţii Dmitriy Artamonov
Iulian Popescu Alexander Chizhov
JSC City-XXI Century
Ioana Matei Muşat & Asociaţii Anca Irena Tudorie EY
Primaria Bacau Popovici Nitu Ilya Artemev
Mariana Popescu Dmitry Churin
Stoica & Asociatii Pleshakov, Ushkalov &
Mariana Mercescu National Bank of Romania Partners Capital Legal Services
Cabinet Consultanta Ianita Tui
Cristi Porojanu Svetlana Dagadina
Economica Mercescu Radu Tărăcilă Pădurari Suren Avakov
Radu Tărăcilă Pădurari Retevoescu SPRL in Avakov Tarasov & Cliff Legal Services
Mirela Metea Retevoescu SPRL in association with Partners Daniel Danilov
Maravela & Asociații association with
Allen & Overy
Allen & Overy Maxim Avrashkov Vegaslex
Maria Cristina Metelet
Cristina Tutuianu Maxima Legal Ruslan Davydov
POP & Partners SCA Tiberiu Potyesz
PwC
Attorneys-at-Law Bitrans Ltd. Sergei Bakeshin Federal Customs Service
Andrei Vartires Maxima Legal Yana Dianova
Raluca Mihai Olga Preda
Dentons Europe – Zizzi- GRATA International
Voicu Filipescu POP & Partners SCA Caradja si Asociatii SPARL
Stefan Bakh
Attorneys at Law Attorneys-at-Law Publishing House Mikhail Dikopolski
Cosmin Vasilescu Customs Terminals Capital Legal Services
Cătălina Mihăilescu Laura Radu
Dentons Europe – Zizzi-
Țuca Zbârcea & Asociații STOICA & Asociaţii - Caradja si Asociatii SPARL
Tatiana Baklashova Alexandra Dmitrieva
Societate Civilă de Avocaţi YUST Law Firm Art de Lex
Gabriela Muresan
Anca Vatasoiu
Clifford Chance Magdalena Raducanu
Muşat & Asociaţii
Vladimir Barbolin Elena Dmitrieva
Badea SPRL Dentons Europe – Zizzi- Clifford Chance Clifford Chance
Caradja si Asociatii SPARL Cristina Gabriela Vedel
Mona Musat Marc Bartholomy Olga Duchenko
POP & Partners SCA
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Attorneys-at-Law Clifford Chance Kachkin & Partners
Maravela & Asociații
Alexandra Nania Maryana Batalova Anastasia Dukhina
Adina Vizoli
Zamfirescu Argentina Rafail
PwC Dechert LLP Capital Legal Services
Racoți & Partners Dentons Europe – Zizzi-
Roman Belanov Pavel Dunaev
Attorneys-at-Law Caradja si Asociatii SPARL
RUSSIAN FEDERATION Khrenov & Partners Dechert LLP
Flaviu Nanu Ioana Răpceanu
ABZ-Dorstroy Ivan Belkov Natalya Durneva
Wolf Theiss Dentons Europe – Zizzi-
Caradja si Asociatii SPARL DS Law Stak
Roxana Neacșu Arkhipova & Partners
Evgenia Belokon Anton Dzhuplin
Maravela & Asociații Alexandra-Elena Rimbu Container Terminal
Maravela & Asociații Norton Rose Fulbright ALRUD Law Firm
Corina Neaga Saint-Petersburg (Central Europe) LLP
ACQ Expert SRL Ioan Roman Alexey Eliseenko
Dom na Pyatnitskoy Kirill Belyakov Kachkin & Partners
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Adriana Neagoe Federal Service for State Aspectum Law Firm
National Bank of Romania Angela Rosca Anton Fedotov
Registration, Cadaster Victoria Belykh
Taxhouse SRL Gelios-Energo
Manuela Marina Nestor and Cartography OKB - United Credit Bureau
Nestor Nestor Diculescu Adrian Roseti in Moscow Victoria Feleshtin
Artyom Berlin LEVINE Bridge
Kingston Petersen Drakopoulos Law Firm Federal Service for State Borenius Attorneys
Ioana Niculae Cristina Săftoiu - Faighel Registration, Cadaster Russia Ltd. Alexey Filipskiy
and Cartography Aspectum Law Firm
Muşat & Asociaţii National Trade
in St. Petersburg Dmitry Bessolitsyn
Registry Office Evgenia Fomicheva
Raluca Niță PwC Legal
Maravela & Asociații Cristina Sandu Forte Tax & Law LLC Mosinzhproekt OJSC
Sergey Bogatyrev
Taxhouse SRL Law Office of Anna Gambeeva
Daphne-Sirin Omer Beiten Burkhardt
Averyanov & Olenev Capital Legal Services
Muşat & Asociaţii Ionut Sas Rechtsanwälte
PwC Lentorg (Attorneys-at-Law) Dovran Garagozov
Raluca Onufreiciuc
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Andrei Ormenean Skiv LLC
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Anna Afanasyeva Capital Legal Services
Nestor Nestor Diculescu Aspectum Law Firm
Alexandra Paduraru Khrenov & Partners
Kingston Petersen Vladimir Grigoriyev
Drakopoulos Law Firm Evgeniy Boltunov
Elena Agaeva Committee on Urban
Adina Mihaela Simion M.K. 3
Ariana Elena Pantea Egorov Puginsky Development and
Dentons Europe – Zizzi-
Jinga & Asociaţii Afanasiev & Partners Andrey Bondarchuk Architecture of
Caradja si Asociatii SPARL
Committee on Urban St. Petersburg
Bogdan Papandopol Alexey Agafonoff
Ovidiu Slimac Development and
Dentons Europe – Zizzi- Severnaya Zvezda Aleksandr Grigoryev
ROVEST Cluster Architecture of
Caradja si Asociatii SPARL St. Petersburg The Institute of Natural
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Mircea Parvu Nevskaya Bar Association
Muşat & Asociaţii Iryna Bondareva
SCPA Parvu si Asociatii State Institution Ilya Isaev
Vera Akimkina
Ionut Stancu Lidings Law Firm
Ovidiu-Theodor Pârvu Lenavtodor
Nestor Nestor Diculescu Anton Aleksandrov
SCPA Parvu si Asociatii Kingston Petersen Vladimir Boychuk Roman Ishmukhametov
Monastyrsky, Zyuba,
Ada Pascu Stepanov & Partners LEVINE Bridge Baker McKenzie
Marie-Jeanne Stefanescu
Maravela & Asociații Raten-Citon Thomas Brand Andrey Ivanov
Artem Alexeev
Camelia Paval Atticus Law Firm Brand & Partner Khrenov & Partners
Tania Stefanita
Onesti Municipality Taxhouse SRL Laura Brank Marya Ivoylova
Anatoly E. Andriash
Ramona Pentilescu Norton Rose Fulbright Dechert LLP Khrenov & Partners
Sorin Corneliu Stratula
Popovici Nitu (Central Europe) LLP Anton Kabakov
Stratula & Asociatii Anna Burdina
Stoica & Asociatii Khrenov & Partners Forte Tax & Law LLC
Aleksandr Androsov
Felix Tapai
Laurentiu Petre Mosenergosbyt Artem Kalilichev
Maravela & Asociații Anna Cherepova
Săvescu & Asociații INTRANS LLC PwC Legal
Julia Antipova
Amelia Teis
Alina Pintică Capital Legal Services Maria Kalinina
D&B David şi Baias Ekaterina Chernenkova
Țuca Zbârcea & Asociații Law Firm Castrén & Snellman DS Law
Mikhail Antonov
Claudiu Anton Pop Aspectum Law Firm International Ltd.
Mirabela Titerlea
POP & Partners SCA Cabinet Consultanta Elena Chernevskaya
Attorneys-at-Law Economica Mercescu
Nadezhda Karavanova Mariya Kryukova Gleb Mutovin Arik Shabanov Stanislav Veselov
Department of Urban Maxima Legal Deloitte CIS Prime Legal LLC ALRUD Law Firm
Planning Policy
Kiril Kudriavcev Elena Nazarova Vladimir Shabanov Dmitriy Vlasov
of Moscow
State Enterprise Schneider Group YIT Saint-Petersburg JSC Kulkov, Kolotilov &
Alexey Karchiomov Mosavtodor Partners (KK&P)
Dmitry Nekrestyanov Mikhail Shakhov
Egorov Puginsky
Afanasiev & Partners
Elena Kukushkina Kachkin & Partners LSR Nedvizhimost-C3 Polina Vodogreeva
Baker McKenzie Lidings Law Firm
Iryna Nevzorova Anna Shalaginova
Ivan Kargin
Committee for Transport
Leonid Kulakov Law Solution Ltd. LSR Nedvizhimost-C3 Denis E. Voevodin
Infrastructure Committee on Urban Dentons
Alexey Nikitin Alexei Shcherbakov
Development Development and
Architecture of Borenius Attorneys TsDS Group of Companies Denis Vokhmyanin
Pavel Karpunin St. Petersburg Russia Ltd. Moscow City - Department
Alexander Shevchuk
for Competition Policy
Capital Legal Services Denis Novikov Association of
Maria Kulikova (Tender Committee)
Ekaterina Karunets ASB Audit Company Pioneer Institutional Investors
Aleksei Volkov
Baker McKenzie Gennady Odarich Tatiana Shlenchakova
Maxim Kulkov National Bureau of
Yuriy Khalimovskiy Kulkov, Kolotilov & PwC Legal Dechert LLP Credit Histories
Deloitte CIS Partners (KK&P) Elena Ogawa Anna Silinskaya
Vilena Voronich
Diana Khamizova Dmitry Kunitsa LEVINE Bridge Capital Legal Services Russin & Vecchi
Deloitte CIS Morgan Lewis Irina Onikienko Mikhail Sinyavskiy
Elena Yakusheva
Andrei Khramkin Georgy Kurganskiy Capital Legal Services Dentons Pleshakov, Ushkalov &
Institute of Public Herbert Smith Boris Ostroukhov Ekaterina Sitnikova Partners
Procurement Freehills CIS LLP ALRUD Law Firm YUST Law Firm Andrey Yakushin
Alexander Khretinin Kirill Lebed Vitalyi Ovcharov Vladimir Skrynnik Central Bank of Russia
Herbert Smith MOESK Etalon Law Firm Jus Privatum Law Firm Vladimir Yaroshenko
Freehills CIS LLP
Sergei Lee Anastasia Ovchinnikova Nikolay Solodovnikov Constanta LLC
Viktoria Kim Castrén & Snellman Clifford Chance Pepeliaev Group Vadim Yudenkov
Hyundai Motor International Ltd.
Manufacturing Rus, LLC Aleksey Overchuk Julia Solomkina Vladislav Zabrodin
Yulia Leonova Federal Tax Service of LEVINE Bridge Capital Legal Services
Snezhana Kitaeva Cliff Legal Services the Russian Federation
Lenenergo Ksenia Soloschenko Anna Zabrotskaya
Svetlana Levchenko Larisa Peshekhonova Castrén & Snellman Borenius Attorneys
Ilya Kokorin Deloitte CIS Egorov Puginsky International Ltd. Russia Ltd.
Buzko & Partners Afanasiev & Partners
Anastasiya Likhanova Denis Nikolaevich Sorokin Olga Zainchkovskaya
Vitaly Kolesnikov Geometry Ltd. Maya Petrova
Sergey Sosnovsky Projurist Law Company
Federal Tax Service of Borenius Attorneys
Yulia Litovtseva Pepeliaev Group
the Russian Federation Russia Ltd. Roman Zaitsev
Pepeliaev Group
Jeanna Kolesnikova Valeriya Stalnova Dentons
Sergey Pikin
Evgeny Lobanovsky Projurist Law Company
Pleshakov, Ushkalov & Energy Development Marina Zaykova
Partners ALRUD Law Firm
Fund Lyudmila Stepanova Closed Stock Company
Vladimir Kondratiev
Kristina Lokaichuk Kachkin & Partners STS Energy
Anastasia Podkovko
Dentons Deloitte CIS
Pleshakov, Ushkalov & Ilya Sukharnikov Andrey Zelenin
Aleksey Konevsky
Stepan Lubavsky Partners EY Lidings Law Firm
Pepeliaev Group Finec
Leonid Poloskov Yevgeniya Sveshnikova Vasily Zhukov
Natalia V. Kordyukova
Yulia Ludinova Cliff Legal Services Moscow City - Department
Marina Polyakova
Committee on Urban for Competition Policy
Cliff Legal Services Eltrans Plus LLC Jane Taybakhtina
Development and (Tender Committee)
Alexander Korkin Architecture of Victor Pomelov DS Law
Anatoliy Zolotarevskiy
Baker McKenzie St. Petersburg Russin & Vecchi Tatiana Tereshchenko Eltrans Plus LLC
Ivan Kormashov Sergey Lyadov Ivan Popov Prime Advice St.
Ikel Trans Business PwC Legal Petersburg Law Office
RWANDA
Alexandr Korneev Aleksandr Lyuboserdov Grigory Tokarev
Ekaterina Portman Ethos Attorneys &
Public Joint Stock Professional Legal Center Deloitte CIS Dentons
Consultants
Company Rosseti Evgeniy Tregubenko
Ivan Maksimov Ekaterina Rogacheva Gaia Survey Rwanda
Sergey Korolev Association of (Mayorova) T&T Services LLC
Monastyrsky, Zyuba, Institutional Investors ALRUD Law Firm Sergey A. Treshchev Mulindi Factory Company
Stepanov & Partners Squire Patton Boggs Ram Consult
Ekaterina Malinina Alexander Rostovsky
Kirill S. Korostelev Khrenov & Partners Castrén & Snellman Moscow LLC
Nzeyimana Aaron
Cliff Legal Services International Ltd. Alexander Tsakoev CMA-CGM Rwanda
Anastasia Matveeva
Evgenia Korotkova Deloitte CIS Alexander Rudyakov Norton Rose Fulbright
(Central Europe) LLP Angel Phionah Ampurire
Dechert LLP YUST Law Firm Trust Law Chambers
Oleg Matyash
Anna Aleksandrovna Dentons Liubov Tsvetkova
Anna Rybalko Richard Balenzi
Korshunova Deloitte CIS Moscow Investors
Maria Mikhailova Association Trust Law Chambers
CJSC Baltiyskaya
Zhemchuzhina Morgan Lewis Sergei Samoilov Alberto Basomingera
Alexandra Ulezko
Stanislav Mikhaylov
Saint Petersburg Cabinet Zénith Law Firm
Igor Kostennikov Supply Company Kachkin & Partners
YUST Law Firm Samolet Severo-Zapad Eric Bimenyimana
Anna Usacheva
Kirill Saskov B&A Advocates
Andrey Minaev Eltrans Plus LLC
Yuri Kovalev Kachkin & Partners
Voskhod Khrenov & Partners Simon Pierre Bimenyimana
Anna Ushakova
Ulf Schneider PwC
Evgeniy Mironov Capital Legal Services
Vadim Kovalyov Schneider Group
Capital Legal Services Mosenergosbyt Jean Pierre Dukuzumuremyi
Vyacheslav Ushkalov
Denis Sedov Rwanda Mountain
Andrey Morozov Pleshakov, Ushkalov &
Alyona Kozyreva State Institution Tea SARL
Norton Rose Fulbright Association of Partners
Lenavtodor
(Central Europe) LLP Institutional Investors Paul Frobisher Mugambwa
Artem Vasyutin
Polina Semina PwC
Sergey Morozov Deloitte CIS
Polina Krymskaya Borenius Attorneys
Federal Service for Khrenov & Partners Moses Gatama Kiiza
Russia Ltd. Inna Vavilova
State Registration, Natalya Morozova Prime Advice St. Equity Juris Chambers
Cadaster and Igor Semyonov
Alfia Mukhamatyanova Business-Investprom Petersburg Law Office
Cartography in Moscow
Deloitte CIS
Felix Gatanazi Prosper Nsengiyumva Leiataua Tom Tinai Lorenzo Moretti Raul Mota Cerveira
Rwanda Energy Utility Rwanda Mountain Tea SARL Institution of Professional Studio Legale e Notarile VdA - Vieira de
Corporation Limited Engineers Samoa (IPES) Almeida & Associados
Jean Marie Ntakirutinka Alfredo Nicolini
Charles Harerimana ENSafrica Rwanda Tessa Tone Lawyer Virna Neves
Transport and Samoa Shipping STP Counsel, member of
Pius Ntazinda Eric Paoloni
Development Agency Corporation the Miranda Alliance
Trust Law Chambers Azienda Autonoma di
Jean Havugimana Helen Uiese Stato per i Servizi Pubblici Ana Posser
Dieudonne Nzafashwanayo
ECODESEP Ltd. Ministry of Commerce, Posser da Costa
ENSafrica Rwanda Industry and Labour
Sara Pelliccioni
Advogados Associados
Auwany Iligira Studio Legale e
Jonathan Ruhaya
Rwanda Energy Utility Christopher P. Vae’au Notarile Avv. Matteo Ilma Salvaterra
Corporation Limited Legal Advisor and Notary DHL Samoa Mularoni - in Associazione Guiché Único Para
Damas Rurangwa con Bussoletti Empresas
Jean Claude Kabera Povita Vaoga
Rwanda Energy Utility Nuzzo & Associati
Lawyer Ministry of Commerce, Manikson Trigueiros
Corporation Limited Industry and Labour Daniela Reffi Posser da Costa
Désiré Kamanzi
Richard Rwihandagaza Ufficio Progettazione Advogados Associados
ENSafrica Rwanda Shane Wulf
R & Partners Law Firm Wulf Law Firm Marco Giancarlo Rossini Nimérsio Trindade
William Karaiga
Fred Rwihunda Studio Legale e Notarile Central Bank of São
ENSafrica Rwanda Tomé e Príncipe
RFM Engineering Ltd. SAN MARINO Daniela Tombeni
Tushabe Karim
Yves Sangano Central Bank of the S.M. Studio Sped
Rwanda Development SAUDI ARABIA
Board K-Solutions and Partners Republic of San Marino Laura Venturini
Gladys Shema S.M. Studio Sped Center of Spending
Eudes Kayumba Simone Arcangeli
Rwanda Mountain Efficiency
Landmark Studio Avvocato e Notaio Pier Paolo Villani
Tea SARL Associazione Deloitte and Touche & Co. -
Kanamugire Makuza Aloys Renzo Balsimelli
Landry Subira Nazionale Industra Chartered Accountants
Ufficio Urbanistica
Yves Manzi ENSafrica Rwanda San Marino (ANIS) Jones Day
Geographic Landscape Gian Luca Belluzzi
Iraguha Thierry Studio Commerciale The Law Firm of Hatem
Image Ltd. SÃO TOMÉ AND PRÍNCIPE
HACC Ltd. Belluzzi Abbas Ghazzawi & Co.
Isaïe Mhayimana AGER - Autoridade
Valence Tuyizere Gianna Burgagni Mohammed Abdullah
Zenith Law Firm Geral de Regulação
Rwanda Energy Utility Studio Legale e Notarile Al-Ammar
Fred Mugisha Corporation Limited Câmara dos Despachantes The Law Office of
City of Kigali - One Stop Cecilia Cardogna Mohammed Alammar
Asante Twagira Oficiais - São Tomé
Center for Construction Studio Legale e Notarile e Príncipe
ENSafrica Rwanda Chadi Abou-Chakra
Richard Mugisha Andrea Cecchetti Imobrisa, Lda PwC Saudi Arabia
Delphine Uwanyiligira Cecchetti, Albani &
Trust Law Chambers
B&A Advocates Associati Socobrise, Lda Ahmad Saleem Abu Amra
Elonie Mukandoli Al Mnabr Consulting
M. Aimee Uwanyiligira Vincent Cecchetti António de Barros A. Aguiar
National Bank of Rwanda Associates
Rwanda Energy Utility Cecchetti, Albani & SOCOGESTA
Imena Munyampenda Corporation Limited Associati Nazeer Ahamed
Transport and Carolina Almeida
Maureen Wamahiu Zee Tee Express Co.
Development Agency Debora Cenni Miranda & Associados
TransUnion Fayyaz Ahmad
Jeremie Mushaka Alberto Chezzi Adelino Amado Pereira
Jones Lang LaSalle
Transport and Studio Chezzi OADL & Associados,
SAMOA Sociedade de Advogados, RL Abdu Naief Al Adeeb
Development Agency Marco Ciacci
Ah Liki Construction Feras Al Shawaf Law Firm
Alloys Mutabingwa Banca Agricola Jeanine Batalha Ferreira
Company Ltd. in association with CMS
Aims Capital Attorneys Commerciale S.p.A. PwC
Lesa Ma Penn Aseel Al Barqawi
Pascal Mutesa Fabio Di Pasquale Jaime Carvalho Esteves
Latham & Watkins LLP
Rwanda Energy Utility Summit Lawyers Studio Legale Di PwC
Corporation Limited Pasquale Avv. Fabio Waleed Al Bassam
Transam Ltd. Tânia Cascais
Abdulelah & Ibrahim
Clementine Mutuyimana Laura Ferretti Miranda & Associados Abdulaziz AlMousa
Murray Drake
B&A Advocates Segreteria di Stato Cruyff Conceição Son’s Company
Drake & Co. Industria Artigianato e
Pothin Muvara Central Bank of São Fayez Al Debs
Fiona Ey Commercio Trasporti e
Rwanda Land Tomé e Príncipe PwC Saudi Arabia
Clarke Ey Koria Lawyers Ricerca - Dipartimento
Management and Use Economia Gilmar Costa
Authority, Office of the Anthony Frazier Hassoun Al Hassoun
Guiché Único Para The Law Firm of
Registrar of Land Titles Marcello Forcellini
Taulapapa Brenda Empresas Medhat Garoub
Studio Chezzi
Frank Muvunyi Heather-Latu Olinto Costa
Rwanda Energy Utility Latu Lawyers Davide Gasperoni Khalid al Khafrah
Directorate of Taxes Al Khafrah & Al
Corporation Limited Ufficio Centrale di
Matafeo George Latu Collegamento (Central Inês Barbosa Cunha Jasser Law Firm
Yannick Ngabonziza Latu Lawyers Liason Office) PwC
Rwanda Energy Utility Tamim Al Manghoor
Tima Leavai Marina Giovagnoli Ayagi Dias
Corporation Limited Leavai Law Faisal Al Otaibi
Studio Giovagnoli Central Bank of São The Law Firm of
Thierry Ngoga Gakuba Tuala Pat Leota Tomé e Príncipe
Legal Line Partners Anna Maria Lonfernini Medhat Garoub
Public Accountant Studio Legale e Maria Figueiredo
Grace Nishimwe Omar Al Rasheed
Soteria Noaese Notarile Lonfernini Miranda & Associados Omar Al Rasheed &
Rwanda Land Ministry of Finance
Management and Use Francesco Mazza Salvador Fonseca Partners Law Firm
Authority, Office of the Faletasi Sao Leonardo Mazza
Directorate of Taxes Mohammad Al Shaikh
Registrar of Land Titles Faiiletasi Elaine Seuao Laser SRL Impianti Elettrici Abdulay Godinho DP World
Tite Niyibizi Ministry of Commerce, Lucia Mazza Geneleyse Lagos Tareq Al Sunaid
Institute of Legal Practice Industry and Labour Ufficio Progettazione STP Counsel, member of KPMG
and Development Keilani Soloi the Miranda Alliance
Eleonora Michelotti Abdulaziz Al Suwailem
Willy Niyonteze Soloi Survey Services Studio Chezzi Hugo Cautela Laranjeira Wael A. Alissa
Jean Pierre Nkurunziza Wilber Stewart NAI – São Tomé e Príncipe Abdullah Al Tamimi
Daniela Mina
B&A Advocates Stewart Architecture Herlander Rossi Medeiros Al Tamimi & Company
Emanuela Montanari
Martin Nkurunziza Cedrela Tamati Direcção Geral dos Advocates & Legal
Banca Agricola Consultants
GPO Partners Rwanda Ministry of Commerce, Registros e do Notariado
Commerciale S.p.A.
Industry and Labour Luicelio Monteiro Khalid Al-Abdulkareem
Clifford Chance
Fouad Mohammed Tarek Almarzouky Nouf Bannan Johnson Rajan Mohamed Dieye
Al-Abdulqader Haji Abdullah Alireza & Wisam AlSindi Law Firm Intuit Management Tax & Legal Service
Saudi Electricity Company Company Ltd. Consultancy Afrique SA
Nada Bashammakh
Mohammed Abdulaziz Rami Almohaimeed Wisam AlSindi Law Firm Reed Runnels El Hadji Bassirou Diong
Al-Aqeel Sulaiman Almohaimeed Omar Al Rasheed & Agence Nationale de
Piyush Bhandari
Mohammed A. Law Firm Partners Law Firm la Statistique et de la
Al-Aqeel Law Firm Intuit Management Démographie (ANSD)
Yasser A. Al-Mohaimeed Consultancy Mohammad Arif Saeed
Nourah Al-Aqeel Eversheds Sutherland Amadou Diop
Saad Almutairi Priyanka Bhandari
Mohammed A. Gainde 2000
Eversheds Sutherland Intuit Management Mohamed Salama
Al-Aqeel Law Firm
Consultancy Dentons Angelique Pouye Diop
Mohamed Ameen Alnajar
Nizar Al-Awwad APIX Agence Chargée
Al Mnabr Consulting Abdulrahman Bin Saud Al Muhammad Anum Saleem
Saudi Credit Bureau - SIMAH de la Promotion de
Associates Kabier Eversheds Sutherland l’Investissement et des
Shumoukh Albadi Prima Law and Grands Travaux
Mohammed Al-Obaidi Jawad Shabir
Vinson & Elkins Consultants
PwC Saudi Arabia KPMG Dieynaba Diop
Abdulmuhsen Albadrani Luka Kristovic Blazevic
Ibrahim Aloqaili Kamran Sial CAFIJEX
Abdulmuhsen A. Albadrani White & Case LLP
International Multi- KPMG
Lawyers & Consultants Fodé Diop
Supplier Co. Jonathan Burns
Afaq Sindhu Art Ingénierie SUARL
Aseel M. Al-Barqawi Dentons
Salman Aloraifi Feras Al Shawaf Law
Law Office of Salman Ousmane Diouf
Khoshaim & Associates Tamer El Azzazy Firm in association
Al-Sudairi Direction Générale des
PwC Saudi Arabia with CMS
Impôts et Domaines
Ayedh Al-Otaibi
Faisal Albedah
Saudi Arabian General Kamal El-Batnigi Arvind Sinha
Abdoulaye Drame
Saad AlDileym Investment Authority KPMG RCS Pvt. Ltd. Business Cabinet Abdoulaye Drame
Abuhimed Alsheikh Advisors Group
Sultan AlQudiry Ahmad Elhairy
Alhagbani Law Firm Bathilde Diouf Fall
(AS&H) in co-operation Saudi Credit Bureau - SIMAH Dalhat Al Shamal Mohammed Tashkandi
Tax & Legal Service
with Clifford Chance LLP
Group Real Estates Saudi Arabian Afrique SA
Ali Alrashoud
Monetary Agency
Nouf Al-Eissa Ministry of Justice Hanan Esmat Eesa
Mor Fall
Law Office of Salman Wael A. Alissa Karim Wali
Général des Impots
Ali A. Alrashoud
Al-Sudairi Khoshaim & Associates et Domaines
Riyadh Commercial Court Ali Fajran
Motaz AlFozan KPMG Mohammed Yaghmour
Moustapha Faye
Monerah Alrusini
Abdulelah & Ibrahim PwC Saudi Arabia Société Civile
Al Tamimi & Company Ahmad Garoub
Abdulaziz AlMousa Advocates & Legal The Law Firm of Jad Younes Professionnelle d’Avocats
Son’s Company Consultants Medhat Garoub Al Jarbou Law Firm François Sarr & Associés
Razan Al-Ghamdi Ahmad Alsadhan Medhat Garoub Abdul Aziz Zaibag El Hadji Mame Gning
Talal Abu-Ghazaleh Clifford Chance The Law Firm of Alzaibag Consultants EMG Avocats
Legal (TAG-Legal) Medhat Garoub
Maher AlSaeed Abdulaziz Zamandar Abdou Kader Konaté
Khaled Alghayth E-Register of Commercial Yusuf Giansiracusa Ibrahim Zamanda Architecte DPLG
Saudi Ports Authority Mortgage at the Ebrahim Alhabardi Law Consulting & Engineering Malick Kandji
(MAWANI) Ministry of Commerce Office – Jones Day APIX Agence Chargée
and Investment SENEGAL
Musaad Alghazi Waqas Gondal de la Promotion de
Khoshaim & Associates Abdullah Al-Saeed PwC Saudi Arabia BCEAO l’Investissement et des
Law Office of Salman Grands Travaux
Saba Al-Gosaibi Fehem Hashmi Creditinfo VoLo
Law Office of Salman Al-Sudairi Mahi Kane
Clifford Chance
Al-Sudairi Sultan Alsaoa Khaled Abou El Houda PricewaterhouseCoopers
Abubaker Jeeballah Cabinet d’Avocats Houda Tax & Legal SA
Talal E. Al-Hafiz Sawaed for Engineering
Consultancy Al Tamimi & Company
Suliman Al Rawahi Advocates & Legal Aissatou Aissatou Mouhamed Kebe
Law Firm Khaled A. Al-Sarra Consultants Tax & Legal Service Geni & Kebe
Saudi Aknan Consultants Afrique SA
Reema Alhamoud Afnan Khalid Moussa Konate
Abuhimed Alsheikh Anwaar Alshammari Detecon Al Saudia Baba Aly Barro Société Civile
Alhagbani Law Firm Shearman & Sterling LLP PricewaterhouseCoopers Professionnelle d’Avocats
(AS&H) in co-operation Khalid Khawaji Tax & Legal SA François Sarr & Associés
with Clifford Chance LLP Wisam AlSindi Khoshaim & Associates
Wisam AlSindi Law Firm Rahimine Azimari Toure Doudou Charles Lo
Hesham Al-Homoud Glenn Lovell Geni & Kebe Finkone Transit SA
Al Tamimi & Company Abdullah Alsoyan Al Tamimi & Company
Saudi Arabian Advocates & Legal Mamadou Lamine Ba Moustapha Lo
Advocates & Legal APIX Agence Chargée
Consultants Monetary Agency Consultants Procurement Consulting
de la Promotion de Group (PCG)
Omar AlHoshan Badr Fahad AlSudairi Zaid Mahayni l’Investissement et des
BFS Architects SEDCO Holding Grands Travaux Cheikh Loum Pouye
AlHoshan CPAs &
Consultants - member Finkone Transit SA
Salman Al-Sudairi Ibrahim Mahmoud Mamadou Berthe
of Russell Bedford Law Office of Salman Sawaed for Engineering Binetou Mbacke
Atelier d’Architecture
International Al-Sudairi Consultancy Société Civile
Alassane Boye Professionnelle d’Avocats
Abdullah AlHumaidan Khalid Althafer Tahir Malik Centre de Gestion François Sarr & Associés
Clifford Chance Customs Brokers DB Schenker Agrée de Dakar
Abdulaziz Al-Jadaan at Jeddah Chamber Saudi Arabia Mamadou Mbaye
of Commerce Ibrahima Diagne SCP Mame Adama
Clifford Chance Rukn Eldeen Mohammed Gainde 2000 Gueye & Associés
Suliman Aljuwaied Murad Al-Toukhi Omrania & Associates
Vinson & Elkins Mamadou Ciré Diallo Saliou Mbaye
Suliman Aljuwaied Humaid Mudhaffr AF Legal
Law Firm Hecto Energy
Mashael Al-Tuwaijri Saudi Credit
Saudi Arabian General Bureau - SIMAH Abdoul Aziz Dieng Birame Mbaye Seck
Abdulrahman Bin Saud
Investment Authority Centre de Gestion Direction du
Al-Kabier Al Saud Yasser Mustafa Agrée de Dakar Developpement Urbain
Prima Law and Ayham Mohamed Awwad Hammad & Al-Mehdar
Consultants Al Mnabr Consulting Law Firm Malick Dieng Macodou Ndour
Associates CAFIJEX AF Legal
Mohammed Abdulrahman Hamdi Nadhrah
Alkhliwi Lamisse Bajunaid Red Sea Gateway Terminal Mohamed Dieng Macodou Ndour
HFW Wisam AlSindi Law Firm Geni & Kebe Cabinet Macodou Ndour
Doug Peel
Mohammed AlMalki John Balouziyeh White & Case LLP Aziz Dieye Moustapha Ndoye
Clifford Chance Dentons Cabinet Aziz Dieye Cabinet Maître
Moustapha Ndoye
Insa Sadio Jovan Ćirković Marko Janicijevic Milena Mitić Ana Stankovic
Agence Nationale de Harrisons Tomic Sindjelic KN Karanović & Nikolić Direct Capital S, Novi Dom
la Statistique et de la Groza Law Office RED, New Venture RED
Goran Ćorče Aleksandar Mladenović
Démographie (ANSD)
UniCredit Bank Serbia JSC Ivanka Jotovic Mladenovic & Stankovic Jelena Stojanovic
Abibatou Samb Kopilovic & Kopilovic in cooperation with Rokas PricewaterhouseCoopers
Dragana Cukic
Etude Samb-Diouck International Law Firm Consulting d.o.o.
Association of Consulting Aleksandar Jovićević
François Sarr Engineers of Serbia (ACES) Harrisons Dejan Mrakovic Petar Stojanović
Société Civile Deloitte d.o.o. Joksović, Stojanović &
Vladimir Dabić Dušan Karalić
Professionnelle d’Avocats Partners
François Sarr & Associés The International DMK Tax & Finance Veljko Nešić
Center for Financial Prica & Partners Nevena Stojkovic
Marija Karalić
Ousmane Sarr Market Development Law Office Tomic Sindjelic
COSELEC DMK Tax & Finance Groza Law Office
Marina Dacijar Marija Nikolić
Dušan Kolundžić
Djiby Sene Belgrade Commercial Kopilovic & Kopilovic Sandra Tasic
Agence Nationale de Court JUBMES Bank Ministry of Economy
Dragan Ninkovic
la Statistique et de la Slobodanka Kolundzija and Privatization
Démographie (ANSD)
Kristian Dalea Ninković Law Office
Marić, Mališić & Deloitte d.o.o. Marko Tesanovic
Djurdje Ninković
Elhadji Madiop Sene Dostanić o.a.d. Ivana Kopilovic Wolf Theiss
COSELEC Ninković Law Office
Gili Dekel Kopilovic & Kopilovic Branko Todorovic
Bojana Noskov
Ndatté Sy Direct Capital S, Novi Dom Filip Kovacevic Milsped Group
Senelec RED, New Venture RED Wolf Theiss
Deloitte d.o.o. Ana Tomic
Zvonko Obradović
Ahmed Tidiane Ana Dilas Vidak Kovacevic Joksović, Stojanović &
AF Legal Ministry of Justice Serbian Business Registers Partners
Wolf Theiss Agency (SBRA)
Ndèye Khoudia Tounkara Lidija Djeric Jovan Krivokapic Isidora Tomic
Darija Ognjenović
Etude Me Mayacine Popovic Popovic & National Alliance Doklestic Repic & Gajin
Tounkara et Associés Partners Prica & Partners
for Local Economic
Law Office Jovana Tomić
Fatoumata Watt Marija Djokovic Development CT Legal
Igor Oljačić
Geni & Kebe AzVirt Ivan Krsikapa
Advokatska Kancelarija Mile Tomić
Uroš Djordjević Ninković Law Office Oljačić & Todorović Municipality of Surcin
SERBIA Živković & Samardžić Ana Krstic
Stefan Pavlovic Milica Topić
Ajilon Solutions Law Office Prica & Partners Mladenovic & Stankovic Confluence Property
Natasa Djuknic Law Office in cooperation with Rokas Management
Development
Consulting Group NELT Co. Pavle Kutlesic International Law Firm doo Beograd
Jelena Kuveljic Dmitric Deloitte d.o.o. Dusan Pejkic Snežana Tosić
Ministry of Mining
and Energy Kosta D. Lazic Kopilovic & Kopilovic Serbian Business Registers
Slobodan Doklestic
Law Office Kosta D. Lazic Agency (SBRA)
Miloš Anđelković Doklestic Repic & Gajin Jasmina Petrović
Wolf Theiss Milan Lazić City of Belgrade, Aleksandra Tresnjev
Djurdja Domanovic
KN Karanović & Nikolić Urbanism Department Chamber of Judicial
Senka Anđelković Doklestic Repic & Gajin
Officers of Serbia
National Alliance Aleksandra Litricin Mikhail Pokataev
Veljko Dostanic
for Local Economic Law Office Varinac & Tijana Trivunović
Marić, Mališić & Natalija Popovic
Development Litricin Zavišin Semiz & Partners
Dostanić o.a.d. Popovic Popovic &
Aleksandar Andrejic Vladimir M. Đjelic Partners Ljubinka Tubić
Dragan Draca
Prica & Partners Cabinet Božović, Zavišin Semiz & Partners
PricewaterhouseCoopers Anna Popović
Law Office Consulting d.o.o. Đelić & Ivković Živković & Samardžić Zoran V. Petrovic
Aleksandar Arsic Ružica Mačukat Law Office Belgrade Stock Exchange
Ilija Drazic
PricewaterhouseCoopers Dražić, Beatović & Serbian Business Registers Mihajlo Prica Sasa Varinac
Consulting d.o.o. Partners Law Office Agency (SBRA) Prica & Partners Law Office Varinac &
Andrea Arsic Miladin Maglov Law Office Litricin
Milan Dželetović
Marić, Mališić & JUBMES Bank Serbian Business Registers Yasmina Radovanovic Dusan Vasiljevic
Dostanić o.a.d. Agency (SBRA) National Alliance National Alliance
Dragan Gajin
Jovanka Atanackovic Aleksandar Mančev for Local Economic for Local Economic
Doklestic Repic & Gajin Development
Ministry of Construction, Prica & Partners Development
Traffic and Infrastructure Uroš Ganović Law Office Aleksandra Rajic Gojko Vrcelj
Joksović, Stojanović & Kopilovic & Kopilovic
Vlado Babic Ivana Matić Erste Bank
Partners
Air Speed Bankruptcy Administator Branka Rajicic Maja Vrcelj
Srđan Gligo Ivana Matić
Ljiljana Banović PricewaterhouseCoopers Tebodin Consultants
Vuković & Partners Consulting d.o.o.
Bankruptcy Predrag Matić and Engineers
Law Office
Supervision Agency EPS Distribution Branimir Rajsic Darko Vucetic
Danica Gligorijevic
Branimir Blagojevic Ines Matijević-Papulin Karanovic & Nikolic Republic Geodetic
Prica & Partners Law Firm
National Bank of Serbia Harrisons Authority
Law Office
Jelena Bojovic Jovan Mićović Marija Rašković Goran Vucic
Ksenija Golubović Filipović
National Alliance Wolf Theiss Republic Geodetic Joksović, Stojanović &
Živković & Samardžić Authority
for Local Economic Partners
Law Office Djordje Mijatov
Development Law Office Ilić Marko Repić Srećko Vujaković
Predrag Groza
Gligorije Brajković Doklestic Repic & Gajin Moravčević Vojnović i
Tomic Sindjelic Predrag Milenković
UniCredit Bank Serbia JSC Partneri in cooperation
Groza Law Office Dražić, Beatović & Violeta Ristović
with Schoenherr
Bojana Bregovic Partners Law Office Bankruptcy
Marija Ilić
Wolf Theiss Supervision Agency Tanja Vukotić Marinković
Law Office Ilić Darko Milivojevic Serbian Business Registers
Milan Brkovic Serbian Business Registers Miljan Savić
Miloš Ilić Agency (SBRA)
Association of Agency (SBRA) Kopilovic & Kopilovic
Živković & Samardžić Aleksandra Vuković
Serbian Banks Law Office Blagoje Milošević Stojan Semiz
UniCredit Bank Serbia JSC
Ana Čalić Turudija Prica & Partners Zavišin Semiz & Partners
Marija Ipajic
Prica & Partners Law Office Dejan Vuković
Serbian Business Registers Sinisa Soror
Law Office Vuković & Partners
Agency (SBRA) Branko Milovanovic Notary
Law Office
Jovana Capakovic Sladjana Ivankovic Bilfinger Tebodin d.o.o. Marko Srdanović
Vuković & Partners Miloš Vulić
Transportsped d.o.o. Dejan Milovanović Municipality of Surcin
Law Office Prica & Partners
Bankruptcy Law Office
Supervision Agency
Aleksandar Zaric Victor Pool Francis Kwame Gerber Sulaiman Tejan-Sie Lee Lay See
USAID Office of the Halloway & Partners Manley-Spaine Chambers Rajah & Tann
Attorney General Solicitors Singapore LLP
Marijana Zejakovic Rakiatu Tholley
Wolf Theiss Divino Sabino Abu Bakarr Jalloh Lennap Service Ltd. Yuan Lee
Pardiwalla Twomey Ministry of Works Wong Tan & Molly Lim LLC
Miloš Živković Oluyemisi Williams
Lablache Housing and
Živković & Samardžić Infrastructure (MWH&I) Pennarth Greene & Wendy Leo
Law Office Kieran B. Shah Company Limited Accounting &
Barrister & Mohamed Jalloh Corporate Regulatory
Igor Živkovski Prince Williams
Attorney-at-Law Akim and Satu C&F Agency Authority, ACRA
Živković & Samardžić Corporate Affairs
Law Office Jonathan Valentin Ahmed Yassin Jallo-Jamboria Commission of Sierra Leone Edwin Leow
Central Bank of Nexia TS Tax
Gordana Zoric Ransford Johnson Claudius Williams-Tucker
Seychelles Services Pte. Ltd.
Republic Geodetic Lambert & Partners, Veritas Professional
Authority Premiere Chambers Services Kenneth Lim
SIERRA LEONE Allen & Gledhill LLP
Donald Jones Rowland Wright
SEYCHELLES Balmed Holdings Ltd. Ministry of Lands, Wright & Co. Lynette Lim
Pool & Patel Padrina Ardua Annan Country Planning and Allen & Gledhill LLP
PwC the Environment SINGAPORE
Public Utilities Corporation Meng May Lim
Christian Asgill Marcella Jones Ministry of Manpower Building & Construction
Fanette Albert Pennarth Greene & Authority
Moore Stephens
Seychelles Planning Company Limited Singapore Electrical
Sierra Leone Peng Hong Lim
Authority Contractors and Licensed
Gideon Ayi-Owoo Francis Kaifala Electrical Workers PH Consulting Pte. Ltd.
Laura A. Alcindor Valabhji Wright & Co.
PwC Association (SECA) William Lim
Jules Baker Salifu Kamara Credit Bureau
Abdul Akim Bangura State Courts
Ministry of Employment, Akim and Satu C&F Agency Singapore Pte. Ltd.
Association of Clearing
Immigration and Liseah Ang
and Forwarding Sheku Kamara Joseph Liow
Civil Status Resource Law LLC
Agencies Sierra Leone National Revenue K&L Gates Straits Law LLC
Henry Beck Authority Yvonne Ang
Mallay F. Bangura Tony Liu
Healy Consultants Public Utilities Board
Electricity Distribution Sinneh Jerrie Kamara Dechert LLP Singapore
Group PLC
and Supply Authority Moore Stephens Andrew Chan
Karishma Beegoo Allen & Gledhill LLP June Loh
Philip Bangura Sierra Leone
Appleby Tan Peng Chin LLC
Bank of Sierra Leone Philip M. Kargbo Ewe Jin Chan
Terry Biscornet ECAS Consultant Pte. Ltd. Rachel Loke
Claudius Bart-Williams National Revenue
Seychelles Planning Authority Resource Law LLC
Pennarth Greene & Yoh Chuang Chee
Authority Loh Meiling
Company Limited George Kawaley RSM Chio Lim LLP
Juliette Butler Babadorie Clearing & Nexia TS Tax
Akindele Beckley Teri Cheng Services Pte. Ltd.
Appleby Forwarding Co.
CEMMATS Group Limited Drew & Napier LLC
Elizabeth Charles Patrick Syl Kongo Renu Rajan Menon
Ayesha Bedwei Jennifer Chia Drew & Napier LLC
Ministry of Finance, National Revenue
PwC TSMP Law Corporation
Trade Investment and Authority Madan Mohan
Economic Planning Sydnella Bob-Williams Hooi Yen Chin MDR Ltd.
Pennarth Greene & George Kwatia Polaris Law Corporation
Jude Commettant PwC Girish Naik
Company Limited
Ministry of Finance, Pauline Chong PwC Singapore
Trade Investment and Anthony Y. Brewah Edward Lansana Drew & Napier LLC
Economic Planning Brewah & Co. First International Daryl Ng
Bank Sierra Leone Eng Christopher DNKH Logistics
Kenny Constance Akuna Buckle Insolvency and Public
KC Architecture Ecobank Microfinance Michala Mackay Trustee’s Office Eddee Ng
Sierra Leone Limited Corporate Affairs Tan Kok Quan Partnership
Annie Dugasse Commission of Eunice Chua
Procurement Samai Bureh Sierra Leone Ministry of Trade & Stephanie Ng
Oversight Unit Ecobank Microfinance Industry Wong Tan & Molly Lim LLC
Sierra Leone Limited Allieu Moigboi
Joseph Francois Kit Min Chye Thomas Ngo
Seychelles Planning Emile Carr Tamba P. Ngegba Tan Peng Chin LLC Lian Huah Engineering
Authority Leone Consultants Ministry of Works Pte. Ltd.
Housing and Kamil Dada
Bernard Georges Darell Coker Infrastructure (MWH&I) TetraFlow Pte. Ltd. Beng Hong Ong
Georges & Co. Attorneys Freetown Terminal Ltd. Wong Tan & Molly Lim LLC
Francis Nyama Miah Fok
Fred Hoareau Susan E. Coker Electricity Distribution Credit Bureau Vincent Ooi Khay Hoe
Company and ESSCON Services and Supply Authority Singapore Pte. Ltd. Tan Peng Chin LLC
Land Registry Alex Ow
Alieu B. Conteh Afolabi Oluwole Joseph Foo
Malika Jivan Samosa C&F Agency Customerworth National Environmental Accounting &
Abacus Offshore Agency Corporate Regulatory
Kpana M. Conteh Eduard Parkinson Authority, ACRA
Bryan Julie National Revenue Electricity Distribution Daniel Gaw
Bryan Julie Law Chambers Authority and Supply Authority Dechert LLP Singapore Adrian Peh
MDR Ltd.
Jyotika Kaushik Michaela Kadijatu Conteh Tani Pratt Kohe Hasan
Wright & Co. CEMMATS Group Limited Reed Smith Lim Bok Hwa Sandy
Roy Labrosse Just R. Transport
Electrical Solutions Kwesi Amo Dadson Saptieu Saccoh Don Ho Enterprise Pte. Ltd.
Justin Low-thion PwC Office of the DHA+PAC
Administrator and Seok Hong Seow
LT Electrical Consultancy Yusuf Dalhatu Jay Jay PwC Singapore
Bank of Sierra Leone Registrar General (OARG) Just R. Transport
Malcolm Moller Hak Khoon Tan
Appleby Miatta Maria Samba Enterprise Pte. Ltd.
Momoh Dumbuya Energy Market Authority
Electricity Distribution Fast Track Commercial Chong Kin Lim
Marcus Naiken Court, Judiciary Martin Tan
and Supply Authority Drew & Napier LLC
Hunt, Deltel & Co. Ltd. of Sierra Leone Urban Redevelopment
Joseph Fofanah Hern Kuan Liu Authority
Brian Orr Fatmata Sorie
MEJ Electrical Office of the Tan Peng Chin LLC
Administrator and Wright & Co. Tay Lek Tan
Huen Poh Lai PwC Singapore
Wendy Pierre Registrar General (OARG) Magnus Aina Taylor
Company and RSP Architects Planners &
Samuel Fullah Sierra Leone Engineers Pte. Ltd. Siu Ing Teng
Land Registry Commercial Bank Singapore Land Authority
National Revenue
Yvonne Lay
Authority
Inland Revenue Authority
Matthew Teo Peter Hodál Daniel Salamun Tjaša Ivanc Aljaz Perme
Rajah & Tann White & Case s.r.o. Deloitte Slovakia University of Maribor, Ministry of Justice
Singapore LLP Faculty of Law
Veronika Hrušovská Gerta Sámelová-Flassiková Tamara Petrovic
Keith Tnee PRK Partners s.r.o. Alianciaadvokátov Luka Ivanic Odvetniki Šelih & Partnerji
Tan Kok Quan Partnership ak, s.r.o. Ministry for
Marian Hudak Nataša Pipan-Nahtigal
Environmental and
Albert Tse Deloitte Slovakia Zuzana Satkova
Spatial Planning Odvetniki Šelih & Partnerji
Dechert LLP Singapore PwC Slovakia
Lucia Huntatová Petra Plevnik
Matjaž Jan
Kelvin Wong JNC Legal s.r.o. Nikoleta Scasna
ODI Law Slovenia Law Firm Miro Senica
Allen & Gledhill LLP PwC Slovakia and Attorneys Ltd.
Miroslav Jalec
Andrej Jarkovič
Kok Siong Wong Západoslovenská Christiana Serugova
Law Firm Janežič &
Bojan Podgoršek
Steven Tan Russell Distribučná AS PwC Slovakia Jarkovič Ltd. Notariat
Bedford PAC - member
Lukáš Jankovič Iveta Šimončičová Ester Prajs
of Russell Bedford Jernej Jeraj
International Ministry of Transport Ministry of Economy Fabiani, Petrovič, Jeraj, Ljubljana County Court,
and Construction Land Registry Department
Jaroslav Škubal Rejc Attorneys-at-Law Ltd.
Siew Kwong Wong
Energy Market Authority
Tomáš Kamenec PRK Partners s.r.o. Sabina Jereb
Anja Primožič
Paul Q. Law Firm Ministry for Deloitte
Patrik Turosik
Zan Wong
Marián Kapec Ministry of Economy Environmental and Jasmina Rešidović
TSMP Law Corporation Spatial Planning
Západoslovenská Notary Office Košak
Jakub Vojtko
Bernard Yee Distribučná AS Špela Juratovec
Resource Law LLC JNC Legal s.r.o. Patricija Rot
Martin Kluch Law Firm Kavčič, Bračun & Jadek & Pensa d.o.o. - o.p.
Otakar Weis Partners, o.p.d.o.o
Alexander Yeo Hamala Kluch
Allen & Gledhill LLP Víglaský s.r.o. PwC Slovakia Nina Šelih
Boris Kastelic Odvetniki Šelih & Partnerji
Katarina Zaprazna Financial Institution of
Isaac Yong Roman Konrad
Fire Safety & Shelter Profinam, s.r.o. PwC Slovakia the Republic of Slovenia Gregor Simoniti
Department Odvetniki Šelih & Partnerji
Tomáš Zarecký Dentico Matej Kavcic
Miroslav Kopac
Stefanie Yuen Thio National Bank of Slovakia Zárecký Zeman Law Firm Kavčič, Bračun & Andreja Simsič
TSMP Law Corporation Partners, o.p.d.o.o Supreme Court
Michal Záthurecký
Jakub Kováčik
Lin Zhan CLS Čavojský & White & Case s.r.o. Klavdija Kek Tadej Sinkovec
Reed Smith Partners s.r.o Odvetniki Šelih & Partnerji Elektro Ljubljana d.d.
Dagmar Zukalová
Gabriela Kubicová Zukalová - Advokátska Martin Jakob Koler Andreja Škofič Klanjšček
SLOVAK REPUBLIC kancelária s.r.o. Deloitte Deloitte
PwC Slovakia
Statistical Office of Janja Končan Rok Skuk
Simona Laktisova SLOVENIA
the Slovak Republic Eversheds Sutherland Law Firm Kavčič, Bračun & PwC Svetovanje d.o.o.
Ján Azud Dvořák Hager, Financial Administration Partners, o.p.d.o.o Kristijan Stamatovic
advokátska kancelária, of The Republic of Slovenia ALFA SP d.o.o. Logistics
Ružicka and Partners Miro Košak
s.r.o. & Partners LamutS d.o.o
Jana Bacekova Notary Office Košak Rok Starc
Alianciaadvokátov Juraj Lengyel Nina Bogataj Notary Office Košak
Barbara Kotar
ak, s.r.o. Detvai Ludik Malý Udvaros Supreme Court Ministry of Infrastructure Miha Štravs
Matej Blažej Martin Maliar Simon Bračun Odvetniki Šelih & Partnerji
Sana Koudila
Financial Administration Ministry of Justice Law Firm Kavčič, Bračun & Kirm Perpar Law Firm Ltd. Klemen Šuligoj
of the Republic of Slovakia Jakub Malý Partners, o.p.d.o.o Fabiani, Petrovič, Jeraj,
Uroš Križanec
Ján Budinský Detvai Ludik Malý Udvaros Domen Brus Law Firm Sibinčič Križanec Rejc Attorneys-at-Law Ltd.
CRIF - Slovak Credit Petra Strbova Markova DLA Piper Weiss-Tessbach Katja Šumah
Bureau, s.r.o. Rechtsanwälte GmbH Borut Leskovec
Dvořák Hager & Partners Jadek & Pensa d.o.o. - o.p. Law Firm Miro Senica
Peter Čavojský Blaž Budja and Attorneys Ltd.
Michaela Milošovičová
CLS Čavojský & Jereb In Budja Arhitekti, Mojca Lukančič
PwC Slovakia Lawyer Tilen Terlep
Partners s.r.o projektiranje d.o.o. Attorney-at-Law
Nina Molčanová
Katarína Čechová Martin Carni Sara Makovec
PwC Slovakia Jadek & Pensa d.o.o. - o.p. Ana Toni
Čechová & Partners s.r.o. Odvetniki Šelih & Partnerji Odvetniska druzba Neffat
Petra Murínová
Tomas Cermak Franc Cmok Peter Malis
DEDÁK & Partners Law Firm Kavčič, Bračun & Mag. Rok Ušeničnik
Weinhold Legal Filipov o.p.d.o.o. Law Office Ušeničnik
Miloš Nagy Partners, o.p.d.o.o
Michal Davala Západoslovenská Miodrag Dordevic Žagar LLC
Hamala Kluch Supreme Court Miroslav Marchev
Distribučná AS PwC Svetovanje d.o.o. Matej Vošner
Víglaský s.r.o. Jadek & Pensa d.o.o. - o.p.
Juraj Nemec Maša Drkušič
Peter Drenka ODI Law Slovenia Peter Mele
Jaroslav Niznansky Law Firm Peter Mele Ana Vran
Hamala Kluch Fabiani, Petrovič, Jeraj,
Víglaský s.r.o. JNC Legal s.r.o. Ana Filipov Eiselt
Filipov o.p.d.o.o. Nastja Merlak Rejc Attorneys-at-Law Ltd.
Jan Dvorecky Andrea Olšovská Jadek & Pensa d.o.o. - o.p.
Jerneja Francetic Nela Vukobrat
SCM Logistics s.r.o. PRK Partners s.r.o. Helena Miklavcic
PwC Svetovanje d.o.o. AJPES Headquarters
Matúš Fojtl Maria Omariová Ljubljana District
Sasa Galonja Court, Commercial Katja Wostner
Geodesy, Cartography Paul Q. Law Firm
Ministry for Lawsuits Department BDO Svetovanje d.o.o.
and Cadastre Authority Miroslav Ondrej Environmental and Ljuba Zupančič Čokert
Miroslav Gregor PwC Slovakia Spatial Planning Darja Miklavčič
Odvetniki Šelih & Partnerji Law Firm Miro Senica
Notarska Komora Tomas Orsula and Attorneys Ltd.
Slovenskej Republiky Jan Gorjup
PwC Slovakia Kirm Perpar Law Firm Ltd. Bojan Mlaj
Energy Agency of the Jasna Zwitter-Tehovnik
Bernhard Hager Kristína Peschlová DLA Piper Weiss-Tessbach
Eversheds Sutherland Eva Gostisa Republic of Slovenia
Paul Q. Law Firm Jadek & Pensa d.o.o. - o.p. Rechtsanwälte GmbH
Dvořák Hager, Blaž Ogorevc
advokátska kancelária, Martin Polónyi Hermina Govekar Vičič Odvetniki Šelih & Partnerji
s.r.o. & Partners Ministry of Finance SOLOMON ISLANDS
Bank of Slovenia
Maja Pangeršič Credit & Data
Roman Hamala Dusan Predny Bara Gradišar Deloitte
Hamala Kluch CMS Legal Bureau Limited
Deloitte
Víglaský s.r.o. Žiga Pavletič Rynah Aquila
Simona Rapavá Maja Grčar Odvetniki Šelih & Partnerji
Ján Havlát White & Case s.r.o. Gizo Electrics
AJPES Headquarters
Havlát & Partners Iris Pensa Agnes Atkin
Juraj Revicky Branko Ilić Law Office Jadek & Pensa
Tatiana Hlušková Tatra Tender s.r.o. Solomon Water
ODI Law Slovenia
Ministry of Economy
Dulcie Ausuta Abdiweli Mohamed Jiisow Mohammed Kubyane Rajat Ratan Sinha Gheebrd Ngus
Sustainable Transport Deloitte RCS Pvt. Ltd. Business Ezra-Group
Abdishakur Mohamed
Infrastructure Advisors Group
Ministry of Commerce Eric Levenstein Emmanuel Sadaraka
Implementation Project
and Industry Werksmans Inc. Sibongile Solombela U.V.
Don Boykin Hogan Lovells
Mohamed Mohamoud Hashi Kelvin Madembo Mulla Sarah Pitty
Pacific Architects Ltd.
Somaliland Lawyers Webber Wentzel Tzippy Subotsky Juba Associated Advocates
Anthony Frazier Association (SOLLA) Howard Joel & Company
Reshma Maghoo Shakeel Sarwar
Young Jin Soyan Ali Omar Eskom Holdings SOC Riann Swanepoel Baltic Control
Pacific Architects Ltd. CityPower
Aweis Osman Tlangelani Dolly Makole Jeremiah Sauka
Judy Kirchner Gowling WLG Allegria Graphix & Tina Terblanche Ministry of Justice
BJS Agencies Ltd. Consulting Webber Wentzel
Osman Osman Mut Turuk
Hegstad Koga Mogadishu Law Office Kyle Mandy James Tubb Turuk & Co. Advocates
Ministry for Justice PwC South Africa Barloworld Equipment
Mohamed Qassin Paul Wanambuko
and Legal Affairs
Ministry of Commerce Juanita Maree Claire Tucker Accountant
Jenny Ruffell Smith and Industry Savino Del Bene Bowman Gilfillan Inc.
Lino Wani Michael
TRADCO Shipping (South Africa) Pty.
Mohamud Salah Nina Valetta
Sokiri Wilson Walani
Rovaly Sike Ministry of Energy and Linda Mathatho Shepstone & Wylie
Kramer Ausenco Water Resources South Sudan Electricity
PwC South Africa
Jayshall Vassen Corporation
Gregory Joseph Sojnocki Patt Mazibuko Webber Wentzel
SOUTH AFRICA Malook Wol
Morris & Sojnocki City of Johannesburg -
Chartered Accountants Jean Visagie Ajo & Co. Advocates
Bidvest Panalpina Logistics Building Development
Management PwC South Africa
Gabriel Suri EY SPAIN
Rory Voller
Suri’s Law Practice Terrick McCallum
Lauren Becker Baker McKenzie Companies and Basilio Aguirre
Daniel Tucker Werksmans Inc. Intellectual Property Registro de la
Kramer Ausenco Burton Meyer Commission (CIPC) Propiedad de España
John Bell Cliffe Dekker Hofmeyr Inc.
Pamela Wilde Baker McKenzie Lara von Wildenrath Alfonso Alvarado Planas
Ministry for Justice Faith Ngwenya Werksmans Inc. Dirección General
and Legal Affairs Michael Benefeld SAIPA
Anthony Whittaker de Industria,
Webber Wentzel
Craig Wrigglesworth Darren Olivier CityPower Energía y Minas
Fletcher Construction Alexander Beyleveld Adams & Adams
Rehelda Williams Isabel Álvarez
Webber Wentzel
Yolande Yates Graeme Palmer Companies and SCA Legal SLP
Goh & Partners Kobus Blignaut Garlicke & Bousfield Inc. Intellectual Property Javier Álvarez
Attorney Commission (CIPC)
Ashleigh Petzer J&A Garrigues SLP
SOMALIA Jeff Buckland Webber Wentzel Merwyn Wolder Jacobo Archilla Martín-Sanz
Hogan Lovells Redlow Solar Power
Dahis Hassan Abdi Ashika Pillay Asociación/
Ministry of Commerce Brendon Christian South African Colegio Nacional de
and Industry Business Law BC Revenue Service SOUTH SUDAN Ingenieros del ICAI
Abdirahman Abdillahi Haydn Davies Anastasia Posokhov Norken International Serena Argente Escartín
Ministry of Commerce Webber Wentzel Hogan Lovells Limited Raposo Bernardo &
and Industry Associados
Deidre de Carvalho Jodi Poswelletski Asha Abdel Rahim
Asha Abdulle Siyad Statucor Fairbridges Attorneys University of Juba Nuria Armas
Somali Women Banco de España
Johann De Goede Christina Pretorius Mufti Othaneil Akum
Leadership Initiatives
South African Norton Rose Fulbright Ministry of Justice Raquel Ballesteros
Nor Abdulle Afrah Revenue Service South Africa Bird & Bird
Mutakhul Ali
Benadir University
Gretchen de Smit Kwanele Radebe Onyango Monika Bertram
Monyluak Alor Kuol
Abdulkadir Ali Adow ENSafrica The Standard Bank of Monereo, Meyer &
Liberty Advocates LLP
Mayor’s Office at the South Africa Limited Marinel-Lo Abogados SLP
Heather Dodd
Municipality of Mogadishu Gabriel Isaac Awow
Savage + Dodd Architects Malope Ramagaga Vicente Bootello
Ministry of Justice
Ahmed Aweis CityPower J&A Garrigues SLP
Christopher Dyani
Mogadishu Law Office Biong Kuol Deng
City of Johannesburg - Olebogeng Ramatlhodi Jorge Botella
Lawyer
Ismail Aweis Building Development South African Cuatrecasas,
Ministry of Finance Management Revenue Service Kuethpiny Deng Nhumrom Gonçalves Pereira
Abdi Dahir Abdi Pieter Faber Pippa Reyburn Jashinto Genye Agustín Bou
Registrar Office SAICA ENSafrica Jausas
Qaisar Iqbal
Mohamed Dubad Daniel Francois Fyfer Lucinde Rhoodie Baltic Control Héctor Bouzo Cortejosa
Cliffe Dekker Hofmeyr Inc. Cliffe Dekker Solcaisur SL
Hassan Dudde Christo Jada
Somali Stock Exchange Adri Grobler Hofmeyr Inc. RCB Consulting Co. Ltd. Antonio Bravo
The Banking Association Ferdie Schneider Eversheds Nicea
Sharmake Farah Alier Jok Lugh
South Africa BDO
Carrie Farley
Rhino Stars Laura Camarero
Pumeza Gubuza Moabi Setshedi Baker McKenzie
Iris Infrastructure Ajo Noel Julius Kenyi
Department of Rural South African
Advisory Limited Ajo & Co. Advocates Rosalia Cambronero
Development and Revenue Service
Syed Saad Hussain Gilani Land Reform Dirección General
Benson Karuiru
Richard Shein del Espacio Público,
ILO Somalia Office EY
Jabulani Hugh Hlatshwayo Bowmans Ayuntamiento de Madrid
Abdiwahid Osman Haji Department of Rural Kamba Kenyi
Tichaona Shoko Lola Cano
Mogadishu Law Office Development and Department of Housing
Land Reform Department of Rural Banco de España
Ali Halane Development and Tombe Logale Lukak
Ignacio Castrillón Jorge
Mogadishu Law Office Jonathan Jones Land Reform National Audit Chamber
Norton Rose Fulbright Iberdrola Distribución
Mohamed Ali Hassan
South Africa David Short Ramadhan A.M. Mogga Eléctrica SAU
Ministry of Commerce Fairbridges Attorneys Ramadhan & Law Miguel Cruz Amorós
and Industry Molebogeng Kekana Associates
Webber Wentzel Prelisha Singh PwC Spain
Abdigani Jama Webber Wentzel Issa Muzamil
Mariana de la Rosa
Daryel Carlize Knoesen Juba Associated Advocates
Department of Rural Arvind Sinha Uría & Menéndez,
Ahmed Jama Kheire RCS Pvt. Ltd. Business Peter Atem Ngor member of Lex Mundi
Development and
Adami General Service Land Reform Advisors Group Rhino Stars
Pelayo de Salvador Morell José María Menéndez Sánchez Eduardo Santamaría Moral Thilanka Namalie J.M. Swaminathan
DeSalvador Real Asociación/ J&A Garrigues SLP Haputhanthrie Julius & Creasy
Estate Lawyers Colegio Nacional de Julius & Creasy
Pablo Santos Fita Charmaine Tillekeratne
Ingenieros del ICAI
Ignacio del Rio Andersen Tax & Legal Mahinda Haradasa PwC Sri Lanka
Spanish Tax Agency Alberto Monreal Lasheras Varners
Raimon Tagliavini Vasana Vaas
PwC Spain
Iván Delgado González Uría & Menéndez, Hettiarachchi Hemaratne Varners
Pérez-Llorca Javier Moral Escudero member of Lex Mundi The Colombo Tea
Shehara Varia
Traders’ Association
Rossanna D’Onza Pedro Moreira Dos Santos Adrián Thery F.J. & G. De Saram
Baker McKenzie SCA Legal SLP J&A Garrigues SLP Dulanjani Hettiarachchi
Hashintha Vidanapathir
F.J. & G. De Saram
Antonio Dorado Juan Muguerza Odriozola Juan Verdugo Tiruchelvam Associates
Cuatrecasas, J&A Garrigues SLP J&A Garrigues SLP M. Basheer Ismail
Malsha Wickramasinghe
Gonçalves Pereira Deloitte
Ana Muñoz Emilio Viciana F.J. & G. De Saram
Alberto Dorrego de Carlos Eversheds Nicea Ministerio de Hacienda David Jacob
John Wilson
Eversheds Nicea y Función Pública Fits Express Pvt. Ltd.
Eva Mur Mestre John Wilson Partners
Iván Escribano PwC Spain Jose Miguel Zabaleta Chamalka Jayasingha
J&A Garrigues SLP Grupo AN J Lanka Technologies ST. KITTS AND NEVIS
Àlex Nistal Vázquez
Pvt. Ltd.
Alfredo Fernández Rancaño Monereo, Meyer & Michella Adrien
J&A Garrigues SLP Marinel-Lo Abogados SLP SRI LANKA Sonali Jayasuriya Rajapakse The Law Offices of
Abu-Ghazaleh Intellectual Attorney-at-Law Michella Adrien
Ariadna Galimany Carmen Noain
Gómez-Acebo & Baker McKenzie Property (AGIP) Niral Kadawatharatchie Charlene Berry
Pombo Abogados Colombo Municipal Freight Links Scotiabank
Nicolás Nogueroles Peiró
Council International Pte. Ltd.
Patricia Garcia Colegio de Registradores Nick Brisbane
Baker McKenzie de la Propiedad y The Ceylon Chamber Chivanthi Karunaratne
Mercantiles de España of Commerce Varners Neil Coates
Borja García-Alamán Grant Thornton
J&A Garrigues SLP Diego Nuño Hansi Abayaratne Janaka Lakmal
Eversheds Nicea D.L. & F. De Saram Credit Information Jan Dash
Ana Gómez Dash and Associates
Bureau of Sri Lanka
Monereo, Meyer & Álvaro Felipe Ochoa Pinzón Asanka Abeysekera
Marinel-Lo Abogados SLP J&A Garrigues SLP Tiruchelvam Associates Oshadee Liyanapathirana Rayana Dowden
F.J. & G. De Saram Webster LP
Manuel Gómez Jorge Ortiz Radeeni Algama
J&A Garrigues SLP Equifax Iberica Varners Rishini Manatunga Edward Gift
PwC Sri Lanka Inland Revenue Authority
Juan Ignacio Gomeza Villa Francisco Pablo Nihal Sri Ameresekere
Notario de Bilbao DHL Express Consultants 21 Ltd. Heshan Mathugamage Te Andre Joseph
Department of Registrar Creative Designs
Pilar Gonzalez Ariza Daniel Parejo Ballesteros Nandi Anthony of Companies Dahlia Joseph Rowe
Ayuntamiento de Madrid J&A Garrigues SLP Credit Information
Bureau of Sri Lanka Jayavilal Meegoda Joseph Rowe
Luis Gonzalez Calbet Julio Peralta de Arriba Attorneys-at-Law
Ceylon Electricity Board
Direccion General de White & Case LLP Mohamed Anverally
Política Económica. Anverally & Sons Sujeewa Mudalige Adeola Moore
María José Plaza Inland Revenue Authority
Ministerio de Economía (Pvt.) Ltd. PwC Sri Lanka
Asociación/
y Empresa Shaunette Pemberton
Colegio Nacional de Peshala Attygalle Laila Nasry
Flaminia González-Barba Bolza Ingenieros del ICAI Nithya Partners Tiruchelvam Associates Grant Thornton
White & Case LLP Steadroy Pemberton
Carlos Pol Harsha Cabral Pranavan Neelakandan
Alvaro González-Escalada Jausas Chambers of Neelakandan & Five Diamond Services
Logesta Harsha Cabral Neelakandan Company Ltd.
Carolina Posse
David Grasa Graell Gómez-Acebo & Shanya Cooray Matrika Niraula Tony Scatliffe II
AGG Pombo Abogados Tiruchelvam Associates Niraula Law R & T Design-Build
Chamber & Co. Consultants Group Ltd.
Marta Jiménez von Ignacio Quintana Elena Ranjith Dayananda
Carstenn-Licterfelde PwC Spain Registrar General’s Dunya Peiris Sanshe N.N. Thompson
DeSalvador Real Department D.L. & F. De Saram St. Kitts Electricity
Nelson Raposo Bernardo Department
Estate Lawyers
Raposo Bernardo & Savantha De Saram Nirosha Peiris
Jorge López Associados D.L. & F. De Saram Tiruchelvam Associates Warren Thompson
Eversheds Nicea Construction
Ana Ribera Chamari de Silva Nissanka Perera Management and
Marina Lorente Jausas F.J. & G. De Saram PwC Sri Lanka Consulting Agency
J&A Garrigues SLP Inc. (CMCAI)
Álvaro Rifá Brun Henry De Silva Nishan Premathiratne
Alberto Lorenzo Toda & Nel-lo Freight Links Chambers of Leonora Walwyn
Banco de España International Pte. Ltd. Harsha Cabral Walwyn Law
Javier Rodríguez
Daniel Marín Gómez-Acebo & Chamindi Ekanayake Krishanth Rajasooriyar Lennox Warner
Gómez-Acebo & Pombo Abogados Nithya Partners Varners Lennox Warner
Pombo Abogados and Partner
Santiago Rodríguez Bajón Manjula Ellepola Sanjeewanie Ratnayake
Marina Martinez Cremades & Calvo-Sotelo F.J. & G. De Saram Credit Information Charles Wilkin QC
Baker McKenzie Bureau of Sri Lanka Kelsick, Wilkin & Ferdinand
Mireia Sabate Amila Fernando
Daniel Martinez Cardoso Baker McKenzie Julius & Creasy Mohamed Rizni Collin Williams
J&A Garrigues SLP Speed International Royal Logistics
Jaime Salvador Anjali Fernando Freight Systems Ltd.
Eduardo Martínez-Matosas Russell Bedford España F.J. & G. De Saram Jomo Williams
Gómez-Acebo & Auditores y Consultores Nirmitha Silva St. Kitts Electricity
Pombo Abogados SL - member of Russell Shanika Fernando F.J. & G. De Saram Department
Bedford International D.L. & F. De Saram
Jorge Martín-Fernández Volya Siriwardene Rodney Wilson
Clifford Chance Maria Mercedes San Juan Nathasha Gajanayake Tiruchelvam Associates Home Designs
SCA Legal SLP F.J. & G. De Saram
Alberto Mata Priya Sivagananathan
The Spain American Laura Sánchez Thambippillai Gobalasingam Julius & Creasy ST. LUCIA
Bar Association Eversheds Nicea Deloitte
A.H.S. Sumathipala Lucelec
José Manuel Mateo Laura Sánchez García Jivan Goonetilleke Neelakandan &
D.L. & F. De Saram Clive Antoine
J&A Garrigues SLP Ashurst LLP Neelakandan
Ministry of Sustainable
María Jesús Mazo Venero Pablo Sánchez-Navajas Antón Naomal Goonewardena Harshana Suriyapperuma Development, Energy,
Consejo General DLA Piper Spain SLU Nithya Partners Securities & Exchange Science and Technology
del Notariado Commission
Thaddeus M. Antoine Vilma Diaz de Gonsalves Abdein Mohamed Mark Bengtsson Alexander Reus
TM Antoine Partners Corporate Services Inc. CIASA Tikab Diaz Reus & Targ LLP
Natalie Augustin Moureeze Franklyn Lamis Mohamed Abdalgadir Emma Berglund Uvang Jesper Schönbeck
Glitzenhirn Augustin & Co. Baptiste & Co. Law Firm Osman Hamilton Advokatfirman Vinge KB,
Ministry of Justice member of Lex Mundi
Oswald Augustin Su Fraser Mats Berter
Joseph Shipping Sentinel Law Yassir Moniem Ahmed MAQS Law Firm Erik Selander
AIH Law Firm DLA Piper
Jewel Barrow Michael Gibson Alexander Broch
Registry of Companies and Gibson Construction Ltd. Nafisa Omer Öresunds Redovisning AB Erik Sigfridsson
Intellectual Property Omer Abdelati Law Firm Hamilton
Richard Hutchinson Jonas Cullemark
Delia Daniel Hutchinson Construction Rayan Omer Diaz Reus & Targ LLP Daniel Sjöberg
Chambers Omer Abdelati Law Firm Bolagsverket - Swedish
Cornelius Joseph Mikael Dubois
Companies Registration
Raquel Du Boulay-Chastanet General & Maritime Osman Shabaan Hamilton Office (SCRO)
Du Boulay, Anthony & Co. Agencies Ltd. MANO For Roads & Bridges
Staffan Ekdahl
Annie Stalberg
Lydia Faisal Marcelle Joshua Mohamed Zain Hamilton National Agency for
Richard Frederick and Alhap Customs and KAYAN Consultancy Public Procurement
Anders Eriksson
Lydia Faisals’ Chambers Shipping Agency
Din Elektriker i Alexandra Stolt
Tessa Felicien Nadine Juillerat SURINAME Stockholm AB White & Case
Financial Investment Agency SVG Fara Alibaks Ylva Forsberg
Administration Unit Ministry of Finance Helene Thorgren
Moulton Mayers Hamilton Bolagsverket - Swedish
Peter I. Foster Moulton Mayers Robert Bottse Companies Registration
Gabriella Göransson
Fosters Architects HBN Law Office (SCRO)
UC
Carol J. Gedeon Trevor Thompson G. Clide Cambridge Johan Gregow Anna Ulfsdotter Forssell
Chancery Chambers TVA Consultant Paramaribo Custom Advokatfirman Delphi
Wistrand Advokatbyrå
Garth George Nandi Williams Broker & Packer
Jenny Hellberg Albert Wållgren
St. Lucia Electricity Bank of St. Vincent Dennis Chandansingh Advokatfirman Vinge KB,
Services Ltd. and the Grenadines
Elmzell Advokatbyrå AB,
DCA Accountants & member of Ius Laboris member of Lex Mundi
Cheryl Goddard-Dorville Richard Williams Consultants
James Hope Magnus Wennerhorn
Floissac Fleming & Williams & Williams Anoeschka Debipersad White & Case
Associates Advokatfirman Vinge KB,
Stephen Williams A.E. Debipersad & member of Lex Mundi
Claire Greene-Malaykhan Williams & Williams Associates SWITZERLAND
Erik Hygrell
Fosters Rahid Doekhie Wistrand Advokatbyrå Swiss Federal Customs
Shane Jane SUDAN Tropical Power Administration
Kim Jokinen
Ministry of Sustainable Omer Abdel Ati Norman Doorson
Development, Energy, Öhrlings Stephen Ammann
Omer Abdelati Law Firm Management Institute GLIS PricewaterhouseCoopers PwC Switzerland
Science and Technology
Khalid Abdelhamid Siegfried Kenswil AB
Anthony D. Jean Michele Arnaboldi
El Barkal Engineering Kenswil & Co. Jarle Kjelingtveit Michele Arnaboldi
Ministry of Finance, Company
Economic Affairs, Hans Limapo UNIL AS Architetti
Planning & Social Security Arif Abdelsalam Lim A. Po Law Firm Jonas Kjellen Rashid Bahar
Omer Abdelati Law Firm DLA Piper Bär & Karrer AG
John Larcher Satish Mahes
J.H. Larcher’s Electrics Ltd. Wala Hassan Aboalela Hakrinbank NV Boris Kotur Marc Bernheim
El Karib & Medani Advokatfirman Vinge KB, Staiger Attorneys-
Kareem Larcher K.E. Olff
Advocates member of Lex Mundi at-Law Ltd.
J.H. Larcher’s Electrics Ltd. Notary
Amira Abu Zeid Andreas Larsson Pascal Burgunder
Winston C. Paul Joanne Pancham
AZTAN Law Firm National Agency for Lenz & Staehelin
Trinity St. Lucia Limited Chamber of Commerce &
Mohamed Ibrahim Adam Industry Public Procurement
Richard Peterkin Massimo Calderan
Dr. Adam & Associates Joakim Laver Altenburger Ltd.
Grant Thornton Ravindra Patandin
Ahmed Ahmed Elmohtar Hannes Snellman Legal + Tax
Sharon Raoul Marcel Persad Attorneys Ltd.
Adbdelhammed Ivo Cathry
Grant Thornton Belasur Services
Mahmoud Elsheikh Omer & Rikard Lindahl Froriep Legal AG
Martin S. Renee Associates Advocates Adiel Sakoer Advokatfirman Vinge KB,
Renee’s Construction NV Eklipze Logistics member of Lex Mundi Flavio Delli Colli
Ahmed Addirdeiry
Company Lenz & Staehelin
Dirdeiry & Partners Humphrey Richenel Schurman Dennis Lindén
Matthew T. Sargusingh Schurman Advocaten Lantmäteriet Philipp do Canto
Azkarr Addirdeiry
Tri-Finity Associates Public Sector Law
Dirdeiry & Partners Albert D. Soedamah Fredrik Linder
Catherine Sealys Lawfirm Soedamah & Hamilton Suzanne Eckert
Elzahra Ali
Associates Wenger Plattner
Renee St. Rose AZTAN Law Firm Eidar Lindgren
Radjen A. Soerdjbalie Royal Institute of Jana Essebier
Ethure Thomas Fatima Babiker
Notariaat R.A. Soerdjbalie Technology Vischer AG
Grant Thornton Dirdeiry & Partners
Magda Theodate Thomas Lindqvist Robert Furter
Leandra Gabrielle Verneuil Ahmed M. Elhillali
Global Executive Hammarskiöld & Co. Pestalozzi, member
Chambers of Jennifer American Sudanese of Lex Mundi
Trade Consulting
Remy & Associates Consulting Inc. Sofia Lysén
Maureen Tjon Jaw Chong Elmzell Advokatbyrå AB, Peter Galli
Abnaa Sayed Elobied
ST. VINCENT AND THE member of Ius Laboris Advokaturbüro
Abnaa Sayed Elobied - Silvano Tjong-Ahin Dr. Peter Galli
GRENADINES Agro Export Management Institute GLIS Christoffer Monell
Mannheimer Swartling Gaudenz Geiger
Kay R.A. Bacchus-Browne Awadallah Elshaikh Nailah Van Dijk
Advokatbyrå Staiger Attorneys-
Kay Bacchus-Browne Hatim Elshoush
Law Firm Van Dijk-Silos at-Law Ltd.
Chambers El Barkal Engineering Baboelal Widjindra Karl-Arne Olsson
Wesslau Söderqvist Riccardo Geiser
Rene M. Baptiste Company Chamber of Commerce & Altenburger Ltd.
Baptiste & Co. Law Firm Industry Advokatbyrå
Tayeb Hassabo Legal + Tax
Aurin Bennett AZTAN Law Firm Sven Olsson
SWEDEN Hannes Snellman Merve Gün
Aurin Bennett Architects Intisar Ibrahim Swiss Federal
Attorneys Ltd.
Graham Bollers Swedish Customs Commercial Registry
Ahmed Mahdi Fredrik Osvald
Regal Chambers Mahmoud Elsheikh Omer & Swedish Transport Thomas H. Henle
Hammarskiöld & Co.
Parnel R. Campbell Associates Advocates Administration IL Industrie-Leasing Ltd.
Campbell’s Chambers
Nicolas Herzog Louay Oussi Alan Huang Joseph Ni Farkhod Akbarov

Niedermann Oussi Law Firm LCS & Partners Good Earth CPA Association of
Rechtsanwälte Microfinance
Ramez Raslan Ariel Huang Elizabeth Pai
Organizations
Anouk Hirt Commerce & Engineering LCS & Partners Lee, Tsai and Partners, of Tajikistan
Bär & Karrer AG Consultants Attorneys-at-Law
Jamie Huang
Zulfiya Akchurina
Ani Homberger Mohammad Samoury Huang & Partners Patrick Pai-Chiang Chu
GRATA International
LALIVE PwC Lebanon Lee and Li,
Margaret Huang
Attorneys-at-Law Shodimurod Alovuddinov
Patrick Hünerwadel Fadi Sarkis LCS & Partners State Committee on
Lenz & Staehelin Sarkis & Associates Jin-Fang Pun
Architecture and
Luke Hung
Chen, Shyuu & Pun Construction of Dushanbe
David Jenny Arem Taweel Lee, Tsai and Partners,
Vischer AG Ebraheem Taweel Attorneys-at-Law Lloyd Roberts
Ilhom Amirhonov
Law Office Eiger ABM Trans Service LLC
L. Mattias Johnson Charles Hwang
Froriep Legal AG Ebraheem Taweel Yangming Partners Ching-Ping Shao
Gulanor Atobek
Ebraheem Taweel College of Law, National Deloitte & Touche LLC
Michael Kramer Yan-Shuen Jen
Law Office Taiwan University
Pestalozzi, member National Development Furkat Azizov
of Lex Mundi Council Regulatory Evan Shih
TAIWAN, CHINA Cube ML
Reform Center Via Justice Law Offices
Aline Mata
Ministry of Jahongir Babaev
Vischer AG Gloria Juan Mingtong Su
Sitabr Agro
Economic Affairs Yangming Partners Public Construction
Kaisa Miller
Ginny Chang Commission Nasima Bahramova
EY Naiju Kuan
Mavsim
Pamir Law Group Lexcel Partners Ian Sung
Andrea Molino
Kuo-Ming Chang PwC Taiwan Hasan Boboev
MAG Legis SA Avis Kuo
Arcon Law Firm
Joint Credit TBBC Ltd. Melody Tai
Marco Mühlemann Information Center TBBC Ltd. Ikrom Bobojonov
EY En-Fong Lan
Bank Eskhata
Victor Chang Primordial Law Firm Scarlett Tang
Alain Muster LCS & Partners Tsar & Tsai Law Firm, Lochinbek Ergashev
Pestalozzi, member Chung-Teh Lee
Member of Lex Mundi Tajik Avangard
of Lex Mundi Cherry Chen Lee, Tsai and Partners,
Tsar & Tsai Law Firm, Attorneys-at-Law Ming Teng Fakhriddin Fathuddinov
Joanna Ozimek Member of Lex Mundi Yangming Partners RSM Legal Tajikistan LLC
Office Federal des Routes David Lee
Chih-yu Chen Lin & Partners, Bee Leay Teo Zabunniso Fattidinova
Daniela Reinhardt National Development Attorneys-at-Law Baker McKenzie Association of
PwC Switzerland Council Regulatory Microfinance
Reform Center Jenny Lee David Tien
Alexander Reus Organizations
Pamir Law Group Lee and Li, of Tajikistan
Diaz Reus & Targ LLP Christine Chen Attorneys-at-Law
Winkler Partners Hans Li
Roman Rinderknecht Shuhrat Gayurzoda
TBBC Ltd. David Tsai
Ministry of Justice
EY Edgar Y. Chen Lexcel Partners
Tsar & Tsai Law Firm, John Li
Ueli Schindler Manvel Harutyunyan
Member of Lex Mundi LCS & Partners Lu-Fa Tsai
Grant Thornton LLP
AECOM/URS Deep & Far,
Jean Chen Justin Liang
Daniel Schmitz Attorneys-at-Law Navruz Hotamov
National Development Baker McKenzie Central Asian
PwC Switzerland Huan-Kai Tseng
Council Regulatory Angela Lin Stock Exchange
Corinne Studer Reform Center PwC Taiwan
Lexcel Partners Ashraf Sharifovich Ikromov
Handelsregisteramt Vivian W. Chen
des Kantons Zurich Lan Chun Chen Frank Lin Archideya Consulting LLC
National Development PwC Taiwan
Rexmed Industries Co. Ltd. Tohir Iskandarzoda
Jean-Paul Vulliéty Council Regulatory Antoine Wang
LALIVE Reform Center Janice Lin Bank Eskhata
TBBC Ltd.
Tsar & Tsai Law Firm, Elena Kaeva
Astrid Waser Matthew Chen Member of Lex Mundi Evangeline Wang
PwC
Lenz & Staehelin Lin & Partners, Baker McKenzie
Attorneys-at-Law Jeffrey Lin
Patrick Weber Saidmurod Kalandarov
Joint Credit Ja-Lin Wu
Committee for
EKZ Elektrizitätswerke Nicholas V. Chen Information Center National Development
des Kantons Zürich Pamir Law Group Architecture and
Council Regulatory Construction under the
Kien Lin
Yo-Yi Chen Reform Center Government of Tajikistan
SYRIAN ARAB REPUBLIC Joint Credit
Formosa Transnational Information Center Yu-Lian Xie
Joy AbiKhalil Shahbozi Kamoliyon
Chun-Yih Cheng National Development National Bank
PwC Lebanon Liang Chia Lin
Formosa Transnational Council Regulatory of Tajikistan
Teikoku Heavy Industries Reform Center
Layla Alsamman Lin Chia-Hsien
Deloitte Ming-Yen Lin Ravshan Karimi
Financial Supervisory Alex Yeh
Deep & Far, Agency on Public
Ghada Armali Commission, LCS & Partners Procurement of Goods
Attorneys-at-Law
Sarkis & Associates Banking Bureau Debby Yu Works and Services
Nelson J. Lin
Reem Awad Dennis Chou Lee, Tsai and Partners, Assel Khamzina
Huang & Partners Attorneys-at-Law
Commerce & Engineering Via Justice Law Offices PwC
Consultants Rich Lin
Li-Li Chou LCS & Partners Aziza Khodzhaeva
PwC Taiwan
TAJIKISTAN
Lubna Dmairy Cube ML
Talal Abu-Ghazaleh Sheau Chyng Lin Zhanyl Abdrakhmanova
Elva Chuang Primordial Law Firm Alisher Khoshimov
Legal (TAG-Legal) Lee, Tsai and Partners, Centil Law Firm
Centil Law Firm
Nada Elsayed Attorneys-at-Law Veronica Lin Samirzoda Abdualim
PwC Lebanon Eiger Shabakahoi Barqii Valeriy Kim
Philip T. C. Fei Association of Banks
Fei & Cheng Associates Julia Liu Shahri Dushanbe
Anas Ghazi of Tajikistan
Meethak - Lawyers & Bolloré Logistics Timur Abdulaev
Mark Harty Taiwan Ltd. Tatyana Kovpak
Consultants LCS & Partners RSM Legal Tajikistan LLC
Healy Consultants
Fadi Kardous Stacy Lo Bakhtiyor Abdulloev Group PLC
Linda Ho Lexcel Partners
Kardous Law Office Bolloré Logistics ABM Trans Service LLC
Bahrom Mahmadaliev
Guevara Mihoub Taiwan Ltd. Wei-Chen Lo Manuchehr Abdusamadzoda LLC Partner
Hekmieh Group Financial Supervisory CIBT - Credit Information
Chiayu Hsu Commission, Banking Bureau Shirinbek Milikbekov
Taipower Bureau in Tajikistan
Alaa Nizam MFO Alif Capital
Alaa Nizam Law Firm Judy Lu
Jason Hsu Lee and Li, Attorneys-at-Law
PwC Taiwan
Farrukh Mirhakimzoda Dzhamshed Shoimzoda Umaiya Masoli TVL Global Logistics Chinnavat Chinsangaram
Agency on Public Ministry of Energy and Bank of Tanzania Weerawong, Chinnavat &
Panida Agkavikai
Procurement of Goods Water Resources Partners Ltd.
Works and Services
Henry Sato Massaba Bangkok Global Law
Saifiddin Sodikov M&A Attorneys Offices Limited Weerawong Chittmittrapap
Khurshed Mirziyoev ADL Consulting Weerawong, Chinnavat &
Tax Committee under Lydia Massawe Chavapol Akkaravoranun
Partners Ltd.
Government of the Farukh Sultonov NMM Attorneys Baker McKenzie
Republic of Tajikistan Tajnor Consulting Thanyaphat Choksirithananon
Abdul Masunga Somsak Anakkasela
Anglo-Thai Legal
Kamoliddin Mukhamedov Indira Tadzhieva Tanesco Ltd. PwC Thailand
GRATA International Grant Thornton LLP Sukhontha Cholchawalit
Loveluck Meena Jutharat Anuktannakul
International Legal
Shokir Mukumov Rahmon Faqirzoda Umariyon Vemma Consult Attorneys Chandler MHM Limited Counsellors Thailand
Dilofruz LLC SUE Registration of Limited (ILCT)
Mathias Mhina Puangrat Anusanti
Immovable Property
Farrukh Muminov Fin & Law EY Sutinee Chongkriengkrai
Crowe Horwath Ulugbek Umarov
Tonny Missokia Janist Aphornratana Bangkok Global Law
Legal Advisory LLC SUE Scientific-Research Offices Limited
Center of Construction Creditinfo Tanzania Limited TMF Thailand Limited
Nazirbek Nazirov and Architecture Deogratias Mnyamani Jongruk Areewong Bhuvadol Chongsathiratham
Crowe Horwath Bank of Tanzania Bangkok Global Law LS Horizon Limited
Legal Advisory LLC Surayo Urakova
Samimi Construction Offices Limited Suphakorn Chueabunchai
Samiath Mohamed
Temirlan Nildibayev Group ATZ Law Chambers Rapeeporn Bhasabutra Chandler MHM Limited
PwC Provincial Electricity
Mansur Valiev Freddy Moshy Suwanna Chuerboonchai
Ganchina Nuralieva Agency on Public Authority Securities and Exchange
Tanzania Revenue
Centil Law Firm Procurement of Goods Authority Amara Bhuwanawat Commission
Bahodur Nurov Works and Services Siam Premier International
Mirumbe Mseti Nuttita Chungsawat
GRATA International Anna Viktorova Law Office Limited Antares Advisory Ltd.
PwC Tanzania
Khabib Odinaev Imkon Consulting Ltd. Nuttapon Boonchokchuay
Ayoub Mtafya Manlio Cusano
Crowe Horwath Farrukh Zayniddinov Port Authority Anglo-Thai Legal
Nexlaw Advocates of Thailand
Legal Advisory LLC
TANZANIA Irene Mwanyika Monnira Danwiwat
Navruz Odinaev Nachareeya Boonmapi
Abenry & Company Bangkok Global Law
Himoya Public Procurement Department of Business Offices Limited
Advocates Development, Ministry
Ilhom Oimakhmadov Regulatory Authority
Angel Mwesiga of Commerce Thirapa Glinsukon
LLC Asia Frank Aminiel Abenry & Company PwC Thailand
Bank of Tanzania Sakaewan Boonsuriyaphan
Umar Qobilov Advocates Weerawong, Chinnavat & José Herrera
LLC Partner Neelam Babul Athanasius Nangali Partners Ltd. Herrera & Partners
Muhammad Rahmatov Kilindu Giattas & Partners Tanesco Ltd. Jayavadh Bunnag Suradech Hongsa
Arcon Law Firm Aloys Bahebe Stella Ndikimi International Legal DFDL Limited
Shahnoza Rakhmatullozoda Aloys & Associates East African Law Counsellors Thailand
Nitiyaporn Imjai
Committee for Alex Bundala Chambers Limited (ILCT)
The Comptroller General’s
Architecture and Bolloré Africa Logistics Palawi Bunnag Department (CGD),
David Nganila
Construction under the International Legal Ministry of Finance
Valery Djamby Government Procurement
Government of Tajikistan Counsellors Thailand
Bolloré Africa Logistics Service Agency Chatchai Inthasuwan
Malika Rakhmetova Limited (ILCT)
Luka Elingaya Geofrey Paul Chandler MHM Limited
PwC Anawat Buraphachon
East African Law Fin & Law Khwan Jarupaiboon
Bekhzod Rasulov Chambers Department of Public
Shamiza Ratansi Works and Town & Bangkok Global Law
National Bank Offices Limited
of Tajikistan Aggrey Ernest ATZ Law Chambers Country Planning
ATZ Law Chambers Eric Frank Ringo Soraweeya Jintawiroj
Daler Sadikov Thanakorn Busarasopitkul
Christopher Giattas Fin & Law PwC Thailand Provincial Electricity
Bank Eskhata
Kilindu Giattas & Partners Authority
Aisanat Safarbek kyzy Costa Rubagumya Brendan Carroll
Lincoln P. Irungu Tanesco Ltd. Nuttinee Kaewsa-ard
GRATA International Baker McKenzie
DL Shipping Company Ltd. National Credit
Abubakr Safarzoda Harriet Wandira Rumanyika Nopadol Chaipunya Bureau Co. Ltd.
Committee for Anitha Ishengoma Bolloré Africa Logistics Bangkok Metropolitan
Tanesco Ltd. Ratthai Kamolwarin
Architecture and Patrick Sanga Administration
Chandler MHM Limited
Construction under the Sophia D. Issa Vemma Consult Attorneys Chirasak Chanbamrung
Government of Tajikistan ATZ Law Chambers Wabawut Kaojarern
Sonal Sejpal Thai International Cargo
Haitov Saidahmad and Container Terminals
Weerawong, Chinnavat &
Sujata Jaffer ATZ Law Chambers Partners Ltd.
State Service of Nexia SJ Tanzania Association (TICTA)
Energy Supervision Rishit Shah Manuttsak Khamchay
Haika-Belinda John Macha PwC Tanzania Theerapun Chanchinda
Zamira Samadova Provincial Electricity PloyPrathip International
Vemma Consult Attorneys Jacqueline Silaa Law Office
Imkon Consulting Ltd. Authority
John R. Kahyoza ATZ Law Chambers Amnart Khongsakda
Emin Sanginzoda Chatchawal Chansaengsuk
Ministry of Labor, Alex Kalanje Eve Hawa Sinare SCG Legal Counsel Limited ZICO Law
Migration and Tanesco Ltd. Rex Consulting Limited Supranee Komwatcharapong
Employment of Monvasa Charoenkhan
Apollo Laizer Tom Sipemba LS Horizon Limited Thai AEO Importer &
Population East African Law Exporter Association
Ministry of Lands,
Marina Shamilova Housing and Human Chambers Phadet Charoensivakon
Chaiyut Kumkun
RSM Legal Tajikistan LLC Development Settlements National Credit
Miriam Sudi Bureau Co. Ltd. Chanida Leelanuntakul
Takdir Sharifov Herman Lupogo PwC Tanzania Baker McKenzie
Takdir Sharifov Vemma Consult Attorneys Damrong Charoenying
Mark Tindamanyire Bangkok Metropolitan John Lewis
Private Practitioner East African Law Chambers
Stanley Mabiti Administration Anglo-Thai Legal
Safol Sharifzoda Abenry & Company Regis Tissier Suthinee Chetchouwali Kunjira Lhorprasert
SUE Registration of Advocates Bolloré Africa Logistics Weerawong, Chinnavat & Natipatana Law Office
Immovable Property
Nkanwa Magina Partners Ltd.
Rezvon Sharipov Bank of Tanzania THAILAND Sakchai Limsiripothong
Barki Tojik Cheewin Chiangkan Weerawong, Chinnavat &
Siri A. Malai Advance Adjusting Baker McKenzie Partners Ltd.
Mavlonov Shernazar Malai Freight Associates Co. Ltd. (AAA)
Mega Construction Group Forwarders Ltd. Nattaphol Chinawong Siamchai Limsrikanjana
Ministry of Finance Natipatana Law Office Anglo-Thai Legal
Abdujabbor Shirinov Sunil Maru
National Bank Neptune Architects Thai National Nattaya Lohasomboon
of Tajikistan Shippers’ Council LawPlus Ltd.
James Lutterus Chaiwat Rungsipanodorn Ruenvadee Suwanmongkol Paula Caldeira Dutschmann Tim Robert Watson
Siam Premier International Bangkok Metropolitan Legal Execution Miranda & Associados PwC
Law Office Limited Administration Department
Duarte Carneiro
Florian Maier Sukhprem Sachdecha Naddaporn Suwanvajukkasikij CRA Timor TOGO
Antares Advisory Ltd. Satyapon & Partners LawPlus Ltd. BCEAO
Joel Castro de Abreu
Narissara Malaipongse Jedsarit Sahussarungsi Hunt Talmage CRA Timor Creditinfo VoLo
Department of Lands Weerawong, Chinnavat & Chandler MHM Limited
Carolina Chaves Kodjovi Aba
Partners Ltd.
Douglas D. Mancill Thitima Tangprasert Abreu and C&C Agboyibor
Deacons Sataporn Samanyaporn EY Advogados
Bangkok Global Law Abbas Aboulaye
Thanissorn Masuchand Ornanong Tesabamroong João Cortez Vaz Direction Générale
Offices Limited
Baker McKenzie S.J. International VdA - Vieira de de l’Energie
Passawish Sapklin Legal Consulting and Almeida & Associados
Keawalee Meesang Claude Adama
Weerawong, Chinnavat & Advisory Co. Ltd.
Bangkok Global Law Partners Ltd.
Marina Costa Cabral Aquereburu and Partners,
Offices Limited Noppramart VdA - Vieira de Société d’Avocats
Peangnate Sathiensopon Thammateeradaycho Almeida & Associados Juridique et Fiscal
Rudeewan Mikhanorn
Chandler MHM Limited Siam Premier International
EY Law Office Limited
Joana Custóias Jean-Marie Adenka
Ubolmas Sathiensopon Miranda & Associados Cabinet Adenka
Kasarn Na Manorom
Chandler MHM Limited Siriporn Thamwongsin
Bangkok Global Law EY
Octaviana Da S.A. Maxanches Kossi Mawuse Adjedomole
Offices Limited Peangnate Sawatdipong Banco Central de Martial Akakpo
Chandler MHM Limited Wichayaporn Thangjittiporn Timor-Leste et Associés
Anuwat Ngamprasertkul
LawPlus Ltd.
PwC Thailand Derik Schmidt Pascoela M. R. da Silva Komi Adjivon Kowuvi
Tilleke & Gibbins Norarat Theeranukoon Banco Central de Société Togolaise des Eaux
Warintorn Ongart
Bangkok Global Law Timor-Leste
Bangkok Global Law Anong Seehapan
Offices Limited Sylvia Adjoa Hundt
Offices Limited International Legal Francisco de Deus Maia Aquereburu
Counsellors Thailand Atitaya Thongboon Banco Central de Office Notarial Sylvia
Surapol Opasatien
Limited (ILCT) Legal Execution Timor-Leste Adjoa Hundt Aquereburu
National Credit Department
Bureau Co. Ltd. Leena Shah Aniceto do Rosario Ahmed Esso-Wavana Adoyi
CS&N Shipping Co Nantika Tipayamontri National Procurement Office Togolais
Pinij Panaviwat
International Legal Commission des Recettes
C.K. & P. Electric Co. Ltd. Panya Sittisakonsin
Counsellors Thailand
Baker McKenzie Limited (ILCT)
Margarida Duarte Santos Kokou Gadémon Agbessi
Rujaporn Paritsantik
Abreu and C&C Cabinet Lucreatif
ZICO Law Pralakorn Siwawej
Kris Tontipiromya Advogados
Weerawong, Chinnavat & Securities and Exchange Ayétsé Modeste Agbo
Krit Pasit
Partners Ltd. Commission
Anthony Frazier Archimod - Cabinet
Thai Electrical and
Mechanical Contractors Ratanavadee Somboon Tereza Garcia André d’Architecture Moderne
Paisan Tulapornpipat
Association Legal Execution Miranda & Associados Koffi Delalom Ahiakpor
Blue Ocean Logistics
Department Co. Ltd. Office Togolais
Natnicha Pawasittichot Adi Ghanie
Securities and Exchange Kowit Somwaiya PwC des Recettes
Kitipong Urapeepatanapong
Commission LawPlus Ltd. Baker McKenzie Martial Akakpo
Renato Guerra de Almeida
Niwes Phancharoenworakul Kaittipat Sonchareon Martial Akakpo
Chumpicha Vivitasev João Leite et Associés
Chandler MHM Limited Bangkok Metropolitan Weerawong, Chinnavat & Miranda & Associados
Administration Partners Ltd. Nicolas Kossi Akidjetan
Athiwuth Phanprechakij
Nuno Marrazes Ordre National
Chandler MHM Limited Poosuda Songkasiri
Panorn Wangtrakul Da Silva Teixeira & des Architectes du
Provincial Electricity CSBS Law Offices
Chanidapa Pichidgarncar Associados Lda Togo (ONAT)
Authority
Thai Electrical and Somboon Weerawutiwong Isabel Mira
Mechanical Contractors Nuttakorn Sorakun Yves Yaovi Akoue
PwC Thailand CRA Timor ETINSEL
Association ORBIS Legal Advisory Ltd.
Norrapat Werajong Paulo Oliveira Kossi Adotê Akpagana
Pakinee Pipatpoka Chatchawarl Charles
Chandler MHM Limited CRA Timor SCP Dogbeavou & Associes
National Credit Sornsurarsdr
Bureau Co. Ltd. CBSC Law Offices Soraya Wongbencharat Elisa Pereira Thierry Akpagana
Bangkok Global Law Abreu and C&C SCP Dogbeavou &
Wagee Pitakprajyakul Audray Souche
Offices Limited Advogados Associes
Metropolitan DFDL Limited
Electricity Authority Warathorn Wongsawangsiri Catarina Pinto Correia Abirhé Marthe Akpo
Sarita Srimachand
Weerawong, Chinnavat & VdA - Vieira de Ordre National
Viroj Piyawattanametha PwC Thailand Partners Ltd. Almeida & Associados des Architectes du
Baker McKenzie
Natasha Stewart Togo (ONAT)
Nontawal Wongsin Vega Ramadhan
Edward Thiravej Ploysongsang MSNA Ltd. Baker McKenzie PwC Alley Dandé Alagbe Dikeni
PloyPrathip International
Kamonnatch Sukhathaitham Ordre National
Law Office Decio Ribeiro Sarmento
Bangkok Global Law TIMOR-LESTE des Architectes du
TradeInvest Timor Leste
Perapong Poonsombat Offices Limited Togo (ONAT)
Securities and Exchange Lukeno Alkatiri Rui Botica Santos
Korapat Sukhummek Da Silva Teixeira & Eklu Patrick Amendah
Commission CRA Timor
PwC Thailand Associados Lda Ordre National
Prai Pralardnetr Gaurav Sareen des Architectes du
Atchara Suknaibaiboon Nur Aini Djafar Alkatiri
Department of Business Deloitte Togo (ONAT)
Development, Ministry TMF Thailand Limited Banco Central de
Timor-Leste Ricardo Silva Cécile Assogbavi
of Commerce Picharn Sukparangsee
Miranda & Associados Etude Notariale Assogbavi
Chitchai Punsan Bangkok Global Law Ricardo Alves Silva
Tilleke & Gibbins Offices Limited Miranda & Associados Duarte Simões Carneiro Kossi Ayate
CRA Timor Tribunal de Lome
Nitchakamon Suliya Elisangela Amaral
Simon Z. Rajan
DFDL Limited Natipatana Law Office Miranda & Associados Paul Stevenson Adjovi Lydia Azamati Bouaka
PPC Global Trading Cabinet de Notaire
Sunpasiri Sunpa-a-sa Antonio Amaral da Silva
Pisut Rakwong Company Azamati Bouaka
Pisut & Partners LS Horizon Limited Paya’s Sisters LDA
Erik Stokes Yawo Marcel Aziako
Pattamakan Suparp Rui Amendoeira
Rangsima Rattana RMS Engineering and Ordre National
Legal Execution Department TMF Thailand Limited VdA - Vieira de Construction des Architectes du
Tanatis Suraborworn Almeida & Associados Togo (ONAT)
Vunnipa Ruamrangsri Jose Teixeira
PwC Thailand Bangkok Metropolitan José Borges Guerra Da Silva Teixeira & Komi Bali
Administration Miranda & Associados Associados Lda Office Togolais
Wayu Suthisarnsuntorn des Recettes
Pisut & Partners
Horacio Bessou Hokaméto Kpenou Koffi Tsolenyanu Stein Carrington Tammy Timal-Toonday
Bessou Trans Autorité de Cabinet de Notaire GSAL Designs Ltd. Grant Thornton ORBIT
Réglementation du Secteur Tsolenyanu Solutions Limited
Romain Dansou Thomas Escalante
de l’Electricité (ARSE)
Agence Epauc Nouvelle Senyo Komla Wozufia TransUnion Turkessa Warwick
Kwami Etsè Cosmas Comelec Électricité Brokerage Solution
Essenouwa Degla Dennis Fakoory
Kuigan-Koffi
Compagnie Energie Ordre National
Apotevi Zekpa Fakoory & Company Ltd. Michael Xavier
Electrique du Togo (CEET) des Architectes du
Compagnie Energie Allum Chambers
Christain Fleming
Togo (ONAT) Electrique du Togo (CEET)
Kofimessa Devotsou Mustang Engineering and
Cabinet d’Avocat Komla Edem Zotchi General Contracting TUNISIA
Essoham Komlan Labari
Office Togolais Martial Akakpo Company Limited Commune de Tunis
Koffi Adjévi Djahlin
et Associés
SCP Dogbeavou & Associes des Recettes Nicolette Frankie Ferchiou et Associes
Péyébinesso Charles-Gilbert J.D. Sellier & Co.
Kokou Djegnon TONGA Institut National
Ministère de l’Urbanisme Limazie Hadyn-John Gadsby de la Statistique
et de l’Habitat Ordre National Crown Law J.D. Sellier & Co.
des Architectes du Samir Abdelly
Didier Kodjo Dogbe John Appleby Alison Grosberg
Togo (ONAT) Abdelly & Associes
Cabinet de Notaire Dogbe Wilson McKay Designworks Ltd.
Joël K. Locoh Mourad Abdelmoula
Sédjro Koffi Dogbeavou Rosamond Bing Melissa Inglefield
Etude Me Locoh K. Joël AFINCO, a member of
SCP Dogbeavou & Associes Lands, Survey and Natural M. Hamel-Smith & Co., Nexia International
Emmanuel Efoe Mamlan Resources Ministry member of Lex Mundi
Thérèse Donu Martial Akakpo Dhaoudi Abdessattar
Martial Akakpo Sela Bloomfield Dexter Lall
et Associés CMD Law Firm
et Associés Solution Consulting Premier Customs
Koffi Sylvain Mensah Attoh House Ltd. Brokerage Amel Abida
Dede Edwige Dorso Cabinet Maître Banque Centrale de Tunisie
Compagnie Energie Josh Collins Sunil Lalloo
Mensah-Attoh Fletcher Construction Nesrine Amri
Electrique du Togo (CEET) GA Farrell and Associates
Ayele Irene Mensah-Sodji Eversheds Sutherland
Essiame Koko Dzoka Delores Elliott Kevin Maraj
Cabinet de Notaire Data Bureau Salma Arem
Lawyer Mensah-Sodji PricewaterhouseCoopers
(Vanuatu) Limited Limited Conservation de la
Aklesso Louis-Edson Edeou Colette Migan Propriété Foncière
Versus Architecture Pipiena Faupula Ian Marfleet
Cabinet Maître Ministry of Revenue Taoufik Bel Hadj Slimane
Mensah-Attoh Acuitas Caribbean Ltd.
Bassimsouwé Edjam-Etchaki and Customs ARAMEX Tunisia
Direction des Services Yaovi Montcho Imtiaz Mohammed
Technique de la Mairie Tapaita Fifita Delta Electrical Ines Belardi
Martial Akakpo Tonga Development Bank CAF Membre du Réseau
et Associés Contractors, Ltd.
Ayaovi Gbedevi Egloh International PwC
Office Togolais des Recettes Anthony Frazier Nassim Mohammed
Aftar Mourou Adly Bellagha
Public procurement Lopeti Heimuli EY
Désiré K. Ekpe Adly Bellagha &
DAS-TOGO Regulatory Ministry of Infrastructure David Montgomery Associates
Authority (ARMP) Mosese Lavemai HLB Montgomery & Co.
Rose Ekue Lassaad Ben Abbés
PwC Laname Nayante Ports Authority Tonga Mark James Morgan Fidelys International
Calafi Fisilau Leone Fitzwilliam Stone Transport
Bérenger Ette
Comlan Anani Occansey Ministry of Infrastructure Furness-Smith & Morgan
PwC Khaled Ben Abdallah
Ordre National Lutoviko Manu Sheldon Mycoo Ministère du Comerce -
Léopold Y. Gagnon Toble des Architectes du Uta’atu & Associates Synovations Limited Direction Générale du
Cabinet d’Avocats Togo (ONAT)
Me Toble Gagnon Kevin Nurse Commerce Extérieur
Samisoni Masila
Dissadama Ouro-Bodi Tonga Development Bank Johnson, Camacho & Henda Ben Achour
Essi Farida Geraldo Office Togolais Singh Adly Bellagha &
Ordre National des Recettes Seini Movete
des Architectes du Kerry Pariag Associates
Tonga Development Bank
Togo (ONAT) Assoumanou Piyaki Town and Country Mohamed Ben Achour
Cabinet de Notaire Piyaki Soni Satai Planning Division
Molgah Kadjaka-Abougnima Architectes Conseil
Tonga Power Ltd. International
Cabinet de Notaire Riaka Niaina Rakotonaivo Sonji Pierre Chase
Kadjaka-Abougnima John W. Ffooks & Co. Dana Stephenson Johnson, Camacho & Zied Ben Ali
Stephenson Associates Singh Société Tunisienne
Amatékoé Kangni Samuel Sanwogou
Martial Akakpo Chambre de Commerce et Ralph Stephenson Catherine Ramnarine d’Industrie Electrique
et Associés d’Industrie du Togo (CCIT) Stephenson Associates M. Hamel-Smith & Co., et de Lumière (STIEL)
Galolo Soedjede Lesina Tonga member of Lex Mundi Marouen Ben Haj Yahia
Eza Emile Kao
Eza Architectures Cabinet de Maître Lesina Tonga Law Firm Alvin Ramsaran World Freight Service
Galolo Soedjede Trinidad & Tobago Dhouha Ben Hassen
Komivi Kassegne Pesalili Tuiano
Lazare Sossoukpe Ministry of Infrastructure Electricity Commission Conseil du Marché
Compagnie Energie
Electrique du Togo (CEET) SCP Dogbeavou & Associes Kelvin Ramsook Financier - CMF
Lavinia Tu’itahi Hermans
Vigninou Sossoukpe CFR Line Tonga Trinidad & Tobago Mehdi Ben Ismail
Laurent Kodjo
SCP Dogbeavou & Associes Electricity Commission
KPMG Togo Christine M. ‘Uta’atu Wassim Ben Mahmoud
Dominique Tabe Uta’atu & Associates Andre Rudder Bureau Wassim
Joseph Kodzo Sipoto
Société Togolaise des Eaux J.D. Sellier & Co. Ben Mahmoud
Martial Akakpo Sila Vaénuku
et Associés Labri Tagba Ministry of Infrastructure Alice Salandy Kais Ben Meftah
Office Togolais GSAL Designs Ltd. SOMELEC
Folydze Kofi Zobinu Fatai Vaihu
Boswell Consulting Group des Recettes Arun Seenath Amel Ben Rahal
Tonga Development Bank
Essozimna Tchassim Deloitte Banque Centrale
Lardja Kombate Fotu Veikune
Autorité de Régulation Stephen A. Singh de Tunisie
Mouhamed Tchassona Traore Ministry of Infrastructure
des Marchés Publics Etude Me Mouhamed Johnson, Camacho & Anis Ben Said
Tchassona Traore Singh Global Auditing &
Bleounou Komlan TRINIDAD AND TOBAGO
Cabinet d’Avocat Magda Theodate Advising
Essodina Constant Tcheouafei Ashmead Ali
Ordre National Global Executive Fakher Ben Salem
Agbéwonou Koudasse Ashmead Ali & Co.
des Architectes du Trade Consulting Caid Essebsi & Ben
Cabinet de Maître
Galolo Soedjede Togo (ONAT) Rene Austin Lisa Theodore Salem Associés
Trinidad & Tobago Fitzwilliam Stone
Fafavi Tossah Adom Abdelfetah Benahji
Electricity Commission Furness-Smith & Morgan
SCP Dogbeavou & Associes Ferchiou & Associés
Sandra Barratt
Walid Benamor Abderrahmen Fendri Jamel Ksibi Sağlam Mi̇ marlik Harun Bayramoglu
Avocats Tunisiens CAF Membre du Réseau Union Tunisienne de ITKIB Istanbul Textile
Sönmez Mi̇ marlik
Reunis ATR International PwC l’Industrie, du Commerce and Apparel Exporters’
et de l’Artisanat (UTICA) Erol Acun Association
Aslan Berjeb Amine Ferchiou
Özak Tekstil
Cabinet Berjeb Lawyers Ferchiou & Associés Hatem Louati Serdar Bezen
Agence de Promotion Tuğcan Akalın Bezen & Partners
Malek Bessrour Noureddine Ferchiou
de l’Industrie et de Bezen & Partners
Kammoun & Kallel Ferchiou & Associés l’Innovation - APII
Yeşim Bezen
Ahmet Sait Akboğa Bezen & Partners
Anis Bettaieb Amina Fradi
Mabrouk Maalaoui Energy Market
Cabinet d’Avocats Bettaïeb CAF Membre du Réseau CAF Membre du Réseau
Dilara Bilgen
Regulatory Authority
International PwC International PwC PwC Turkey
Peter Bismuth
Fatih Akçaoğlu
Tunisie Electro Technique Afif Gaigi
Sami Mahbouli
Erkan Bilgen
Ford Otomotiv Sanayi A.Ş.
Avocats Conseils Associés İstanbul Anadolu Yakası
Maryem Blidi Ben Karim Slim Malouche Seda Akipek Elektirik Dağıtım Şirketi
Abu Ghazaleh Zied Gallala
Malouche Cerrahoğlu Law Firm
Intellectual Property Gallala Law Firm Avocats-Conseils Aysegul Bogrun
Mey Akkayan Ersoy Bilgehan Lawyers
Issameddine Boujemaa Lamia Gdoura Khaled Marzouk Hergüner Bilgen Özeke and Consultants
Société Tunisienne El Ajeri Lawyers EAL République Tunisienne Attorney Partnership
de l’Elecricité et Nevzat Boztaş
Noureddine Ghazouani Centre Informatique du
du Gaz (STEG) Başak Akpınar Istanbul Regional Court
Cabinet Ghazouani Ministere des Finances
Omar Boukhdir
PwC Turkey Gülce Budak
Asma Ghoul Samia Mayara
ITO Logistic Tunisie Can Yasin Aksoy PwC Turkey
Office de la Topographie Ahmed Melliti Paksoy Law Firm
Dhouha Boukraa et du Cadastre - Tunisie STEG Berkant Cagal
Cabinet Neffati Krichene Ertuğrul Aksoy PwC Turkey
Kamel Gomri Faouzi Mili PwC Turkey
Mehrez Boussayene Municipalité de Tunis Mili and Associates Timur Cakmak
Cabinet d’Avocats Müjdem Aksoy Çevik KPMG
Faten Guemri Elyes Neffati
Mehrez Boussayene Cerrahoğlu Law Firm
Juris Affaires Cabinet Neffati Krichene Esin Çamlıbel
Ahmed Bouzguanda Avocats & Conseils Tayfun Akusta Turunç Law Office
Société Bouzganda Olfa Othmane 3e Danışmanlık Ltd. Şti.
Imen Guettat Banque Centrale de Tunisie Ayşe Selcen Can
et Frères
CAF Membre du Réseau Selenay Akyol Çetinel Law Firm
Salaheddine Caid Essebsi International PwC Najat Ouafi Ford Otomotiv Sanayi A.Ş.
Ministry of Equipment, Ahmet Can Balak
Caid Essebsi & Ben
Salem Associés
Sonia Hadj Kacem Housing and Territorial Simge Akyüz-Haybat Ministry of Trade
MOHAB Development Devres Law Office Gökhan Çanaçi
Adel Mohsen Chaabane
Mazars
Rym Hammam Ridha Oueslati Duygu Alkan General Directorate
Banque Centrale de Tunisie STEG Mavioglu & Alkan of Land Registry
Karim Chaabane Law Office (ADMD) and Cadastre
Rym Hammami Josue Penaloza Quispe
Arke Internationale
Cabinet Zaanouni & Bralirwa Ltd. Cemal Araalan Uraz Canbolat
Salma Chaari Associés Postacioglu Law Firm Cerrahoğlu Law Firm
Abdelly & Associes Habiba Raouadi
Naceur Hammamia Chafter Raouadi Law Firm Selin Barlin Aral Zeynep Cantimur
Elyes Chafter Cabinet Notaire Paksoy Law Firm Capital Markets
Chafter Raouadi Law Firm Naceur Hammamia Omar Rekik Board of Turkey
EY Ergun Benan Arseven
Zine el Abidine Chafter Abdellatif Hammouda Moroğlu Arseven Maria Lianides Çelebi
Chafter Raouadi Law Firm SEMAP Wadii Rhouma Bener Law Office,
Conservation de la Eris Arslan member of Ius Laboris
Thouraya Chebbi Khaoula Hammouda Propriété Foncière Koc Holding
Cabinet Notaire SEMAP Ezgi Celik
Thouraya Chebbi Skander Sallemi Mehmet Mücahit Arvas Turkish Industry and
Mahmoud Hassen Cabinet Skander Sallemi Ministry of Trade Business Association
Faouzi Cheikh Lawyer
Banque Centrale de Tunisie Slah Slahoui Aysun Atıl Pınar Çelik
Donia Hedda Ellouze Ministry of Equipment, Ministry of Trade MGC Legal
Asma Chennoufi Cabinet Maître Donia Housing and Territorial
Lawyer Hedda Ellouze Turkay Avanas Gökseli Cengiz
Development Hergüner Bilgen Özeke Ergun Avukatlik Burosu
Mona Cherif Hajer Hmila Ayed Sriha Attorney Partnership
Gide Loyrette Nouel, Hmila Law Firm AS Architecture Yasemin Çetinel
member of Lex Mundi
Aykut Aydin Çetinel Law Firm
Anis Jabnoun Hafedh Trabelsi Bezen & Partners
Adel Chouari Gide Loyrette Nouel, Orçun Çetinkaya
Registre National member of Lex Mundi Slim Turki Nazlı Başak Ayık Moroğlu Arseven
des Entreprises Turki Avocats Çakmak Law Firm
Hager Jaïbi Hakkı Cihan Türk
Faez Choyakh Cabinet Zaanouni & Wassim Turki İlay Aykanat MGC Legal
EY Associés AWT Audit & Conseil Ministry of Trade
Huseyin Batuhan Çolak
Abdelmalek Dahmani Badis Jedidi Anis Wahabi Elvan Aziz Hergüner Bilgen Özeke
Dahmani Transit Meziou Knani & Associés AWT Audit & Conseil Paksoy Law Firm Attorney Partnership
International Mohamed Zaanouni Derya Baksı
Najet Jelassi Niyazi Çömez
Salah Dakhlaoui Malouche Cabinet Zaanouni & Tarlan – Baksi Law Firm Deloitte
Dakhlaoui & Partners Avocats-Conseils Associés Z. İlayda Balkan Mesut Dagdeyiren
Mohamed Derbel Ahmed Kallel Sami Zaoui Mavioglu & Alkan Ventur Customs Brokers LLC
BDO Kammoun & Kallel EY Law Office (ADMD)
Yavuz Dayıoğlu
Faiza Djabnoun Sami Kallel Tarak Zghal Naz Bandik Hatipoglu PwC Turkey
Agence de Promotion Kallel & Associates SOGELEC Çakmak Law Firm
Süleyman Kaya Demirel
de l’Industrie et de Yiğit Baran
Mohamed Kammoun Hafedh Zribi Demirel Mühendislik
l’Innovation - APII Hergüner Bilgen Özeke
Kammoun & Kallel Global Auditing &
Advising Attorney Partnership Hakan Deniz
Mohamed Lotfi El Ajeri
El Ajeri Lawyers EAL
Akram Khelif Ministry of Trade
Fusion Architectes Özlem Eda Başalma
TURKEY Çakmak Law Firm Rüçhan Derici
Fares El Heni
Eversheds Sutherland
Zouhour Kourda 3e Danışmanlık Ltd. Şti.
Cabinet Abid Kourda Balcı Mimarlık Burcu Basar
Hergüner Bilgen Özeke Emine Devres
Mohamed Ali Elaouani Cherif Boğazıçı Elektık
Mazars
Sami Krichen Attorney Partnership Devres Law Office
SACNA Dağitim AŞ (Bedaş)
Erdem Basgul Ebru Dicle
Emna Ezzeddine Çakmak Elektrik
Avocats Tunisiens
Emna Krichene Çakmak Law Firm Turkish Industry and
Reunis ATR Cabinet Neffati Krichene Efsane Bi̇ lg. Müh. Ltd. Şti̇ . Business Association
Şule Dilek Çelik Bengusu Guvendi Busra Nur Ozturk Hasan Şeker Ufuk Yalçın
Cerrahoğlu Law Firm Paksoy Law Firm Odaman & Taskin Law Firm Boyut Group Hergüner Bilgen Özeke
Attorney Partnership
Sezin Dündar Deniz Hancer Zumbul Odaman Taskın Anıl Şenmanav
Cerrahoğlu Law Firm Serap Zuvin Law Offices Odaman & Taskin Law Firm Ministry of Trade Ayşegül Yalçınmani
Cerrahoğlu Law Firm
Mustafa Durakoğlu Remzi Hökelek Pelin Oğuzer Selen Şenocak
Çakmak Law Firm Sarıibrahimoğlu Moroğlu Arseven Kolcuoğlu Demirkan Hasan Yaşar
Law Office Koçaklı Attorneys-at-Law Pekin & Pekin
Bilinç Emiroğlu Mert Oner
Pekin & Pekin Timur Hülagü KPMG Ömer Kayhan Seyhun Ozge Gizem Yerlikaya
Central Bank of the Central Bank of the Kolcuoğlu Demirkan
Gülşen Engin Yavuz Oner
Republic of Turkey Republic of Turkey Koçaklı Attorneys-at-Law
Çakmak Law Firm KPMG
Begüm İlçayto Yağmur Sezgin Cüneyt Yetgin
Nilay Enkür Volkan Oray
Sarıibrahimoğlu Ergun Avukatlik Burosu Güler Dinamik Gümrük
Turunç Law Office Law Office Güler Dinamik Gümrük Müşavirliği AŞ
Müşavirliği AŞ Sezil Simsek
Gökben Erdem Dirican
Sinem Ilikli PwC Turkey Fatih Yigit
Dirican Gözütok Tarlan – Baksi Law Firm
Bestan Örnek
3e Danışmanlık Ltd. Şti.
3B Elektrik İnş.Müh. Murat Soylu
Emre Ergin Ergani
Pınar İlter Isı San.ve Tic.Ltd.Şti Bezen & Partners Metin Anıl Yiğit
General Directorate Günalçin Hukuk Bürosu Moroğlu Arseven
of Land Registry Zeynep Ozbaran Ilke Isin Süer
and Cadastre Tolga İpek Mavioglu & Alkan Bezen & Partners Şeval Rengin Yıldız
Hergüner Bilgen Özeke Law Office (ADMD) Turunç Law Office
Zeynep Cankan Ergunay Sinan Sunay
Attorney Partnership
Postacioglu Law Firm Ozlem Özdemır Pekin & Pekin Uzay Görkem Yıldız
Sevi Islamagec Bener Law Office, Moroğlu Arseven
Mustafa Soner Eroğlu Esin Taboğlu
Moroğlu Arseven member of Ius Laboris
Ventur Customs Taboglu & Demirhan Beste Yıldızili
Brokers LLC Duru İyem Yusuf Mansur Özer Turunç Law Office
Dilara Tamtürk
Bezen & Partners Ersoy Bilgehan Lawyers
Ertug Ersoy
and Consultants
Mavioglu & Alkan Senay Yılmaz
ORGE Electrical Abdulkadir Kahraman Law Office (ADMD) TOBB - The Union of
Contracting KPMG Hande Özgen Chambers and Commodity
Gokbige Tanyildiz
MGC Legal Exchanges of Turkey
Selin Erten Adnan Kahveci Mavioglu & Alkan
Çakmak Law Firm General Directorate Can Özilhan Law Office (ADMD) Cagatay Yuce
of Land Registry Bezen & Partners Deloitte
Naz Esen Aylin Tarlan Tüzemen
and Cadastre
Turunç Law Office Tuba Özsezen Tarlan – Baksi Law Firm Ipek Yüce
Zeynep Kalaycı YASED - International Taboglu & Demirhan
Çağdaş Evrim Ergün Yiğit Anıl Tarman
Paksoy Law Firm Investors Association
Ergun Avukatlik Burosu Çakmak Law Firm Abdülkerim Baki Yücel
Serdar Kale Korhan Öztürk Attorney-at-Law
Sinan Fidan Tuğba Taşçı
Serdar Kale Law Firm Demirel Mühendislik
General Directorate Paksoy Ortak Sinan Yücel
of Land Registry Sadrettin Karabeyeser Özlem Özyiğit Avukat Bürosu Beta Mühendislik
and Cadastre Undersecretariat YASED - International
Mehmet Ali Taskin Murat Yülek
of Treasury Investors Association
Özgür Can Geçim Odaman & Taskin Law Firm PGlobal Global Advisory
EY Jülide Karakılıç Ahmed Pekin and Training Services Ltd.
Duygu Tokadam Subaşı
Turunç Law Office Pekin & Pekin
Tuba Gedik Tarlan – Baksi Law Firm Arman Zenginpedük
PwC Turkey Gulay Karan Ferhat Pekin Ergun Avukatlik Burosu
Ayşe Şebnem Tufan
Gulay Karan Law Office Pekin & Bayar Law Firm
Burak Genç PwC Turkey Serap Zuvin
Elektrik – Elektronik Salih Kartal İlknur Peksen Çakmak Attorneys at Law
Sadettin Tunas
Mühendisi Bezen & Partners Ersoy Bilgehan Lawyers
and Consultants
General Directorate
Tuğçe Gödekli Özge Kavasoğlu of Land Registry UGANDA
PwC Turkey The Banks Association Etem Postacioglu and Cadastre Byenkya, Kihika &
of Turkey Postacioglu Law Firm Co. Advocates
Ali Gözütok Zeynel Tunc
Dirican Gözütok N. Fulya Kazbay Erenalp Rençber Paksoy Ortak Moses Adriko
Offit Kurman Mirze-Rençber Avukat Bürosu MMAKS Advocates
Serkan Gul
Hergüner Bilgen Özeke Hasan Kilic Enis Sinan Reyhan Burcu Tuzcu Ersin Rose Mary Brenda Aeko
Attorney Partnership Deloitte Hergüner Bilgen Özeke Moroğlu Arseven Uganda National
Attorney Partnership Roads Authority
Güneş Ece Gül Serhan Koçaklı Kayra Üçer
EG Law Office Kolcuoğlu Demirkan Çağıl Sahin Hergüner Bilgen Özeke Daniel Angualia
Koçaklı Attorneys-at-Law PwC Turkey Attorney Partnership Angualia, Busiku &
Müge Gül
Postacioglu Law Firm Korhan Kocali Eda Sahin Tuğçe Uğurlu Co. Advocates
Cerrahoğlu Law Firm Odaman & Taskin Law Firm Interhub Legal Robert Apenya
Kenan Güler
Güler Dinamik Gümrük Umut Korkmaz Tarik Sahin Leyla Ulucan Engoru, Mutebi Advocates
Müşavirliği AŞ Pekin & Pekin MGC Legal Ersoy Bilgehan Lawyers Andrew Bakisa
and Consultants Uganda Registration
Bahadır Gültekin Fatma İpek Küçükkalfa Gülbin Şahinbeyoğlu
Moroğlu Arseven Postacioglu Law Firm Central Bank of the Rumeysa Canan Uluçay Services Bureau
Republic of Turkey Sarıibrahimoğlu Law Office Edward Balaba
Omer Gumusel Aybala Kurtuldu
Pekin & Bayar Law Firm Serap Zuvin Law Offices Batuhan Şahmay Metin Uludağ EY
Bener Law Office, General Directorate Fiona Bayiga
Arzum Gunalcin Orhan Yavuz Mavioğlu
member of Ius Laboris of Land Registry Uganda Registration
Günalçin Hukuk Bürosu Mavioglu & Alkan and Cadastre
Law Office (ADMD) Selim Sarıibrahimoğlu Services Bureau
Nurettin Gündoğmuş
Sarıibrahimoğlu Law Office Deniz Uras Robert Bbosa
Aktif Investment Bank AS Muhterem Memiş
Çakmak Law Firm
Mikron Mühendslik Gülce Saydam Pehlivan Kyeyune Robert
Zeki Gündüz
Paksoy Law Firm Ü. Barış Urhan Ellis Biryawaho
PwC Turkey Maral Minasyan
TÜSİAD
Kolcuoğlu Demirkan Sıla Özge Şaylı Tanzania Ports Authority
Mustafa Güneş
Koçaklı Attorneys-at-Law Moroğlu Arseven Gülin Uzunlar Alice Namuli Blazevic
MGC Legal Özak Tekstil
Gokhan Mirahmetoglu Uğur Sebzeci Katende, Ssempebwa &
Burcu Güray Co. Advocates
Union of Chambers Bezen & Partners Petek Varol
Moroğlu Arseven and Commodity Mavioglu & Alkan
Mehmet Seker Carol Egesa
Ali Fuat Gürler Exchanges of Turkey Law Office (ADMD) Uganda Registration
Mavioglu & Alkan
Moroğlu Arseven Ömer Mirze Law Office (ADMD) Fırat Yalçın Services Bureau
Ayşegül Gürsoy Mirze-Rençber Pekin & Pekin
Cerrahoğlu Law Firm
Fiona Ejalu Cornelius Mukiibi Anna Babych Maryna Ilchuk Victor Marchan
Africa Coffee Academy C. Mukiibi Sentamu & AEQUO CMS Cameron McKenna Dentons
Co. Advocates Nabarro Olswang
Matovu Emmy Iryna Bandurko Bohdana Marchuk
Marma Technical Services Isaac Mumfumbiro Spensers ST Olga Ivanova Asters Law Firm,
Umeme Limited Arzinger member of Lex Mundi
Francis Gimara Bertrand Barrier
ALP East Africa Mark Mwanje Jeantet Ukraine Mykola Ivanytskyi Olexander Martinenko
Gleeds Ukraine LLC CMS Cameron McKenna
Lwanga John Bosco Victoria Nakaddu Olga Belyakova
Nabarro Olswang
Marma Technical Services Sebalu & Lule Advocates CMS Cameron McKenna Pavel Ivlev
Nabarro Olswang Neolit Oleksii Maslov
Abel Kagumire Hellen Nakiryowa
Avellum
Uganda Revenue Shonubi, Musoke & Co. Gleb Bialyi Jon Johannesson
Authority Asters Law Firm, IBCH Oleksii Masur
Ann Namara Musinguzi
member of Lex Mundi Neolit
Marion Kakembo ALP East Africa Oleg Kachmar
KSK Associates Bohdan Bon Vasil Kisil & Partners Dmytro Melnik
Prosscovia Nambatya
Dentons KPMG
Charlie Kalinzi Uganda Securities Tetiana Kanashchuk
Kyambogo University Exchange Ltd. Yulia Bondar Gleeds Ukraine LLC Larysa Melnychuk
School of Management & HLB Ukraine Zammler Ukraine LLC
Pheonah Nankunda Oleg Kanikovskyi
Entrepreneurship
K&K Advocates Timur Bondaryev Proxen & Partners Sona Mursalova
Francis Kamulegeya Arzinger KPMG
Kailash Natani Tetiana Kasatkina
PwC Uganda
UGACOF Ltd. Aleksander Borodkin National Bank of Ukraine Ivan Mustanien
Doreen Kansiime Vasil Kisil & Partners EY
Doreen Nawaali Yuriy Katser
Sebalu & Lule Advocates
MMAKS Advocates Maryna Buinytska KPMG Yaroslav Muts
Stephen Kasenge Avellum DTEK Grids
Abraham Nkata Sergey Kavurko
KSK Associates
PEARL Consult Ltd. Pavlo Byelousov Kievenergo Adam Mycyk
Allan Katangaza AEQUO Dentons
Florence Nsubuga Roman Kazinov
Bowmans (AF Mpanga,
Umeme Limited Mariia Chabar PwC Nataliya Nakonechna
Advocates)
Vasil Kisil & Partners CMS Cameron McKenna
Kefa Nsubuga Halyna Khomenko
David Katende Nabarro Olswang
KSMO Advocates Kateryna Chechulina EY
EnviroKAD
CMS Cameron McKenna Mariya Natsyna
Mustapher Ntale Oleksandr Kolotilin
Collins Dicksons Nabarro Olswang AiG Law Firm
Kateshumbwa
Uganda Registration State Geokadastre
Services Bureau Olga Danilyuk Kateryna Oliynyk
Uganda Revenue Nataliia Kondrashyna
Authority Zakupki Prom Ua LLC Asters Law Firm,
John Ntende Asters Law Firm, member of Lex Mundi
Peter Kauma
Umeme Limited Sergii Datsiv member of Lex Mundi
K&K Advocates KPMG Liliya Palko
Patricia Ocan Yevhenii Konovalov
KPMG
Lucy Kemigisha
Umeme Limited Ivan Demtso Vasil Kisil & Partners
EY KPMG Alesya Pavlynska
Mercy Odu Khrystyna Korpan
Arzinger
Enoch Kibamu
Bowmans (AF Mpanga, Anna Derevyanko CMS Cameron McKenna
Advocates) European Business Nabarro Olswang Yaroslav Petrenko
Uganda Society
of Architects
Association Redcliffe Partners
Pamella Ogwang Kateryna Kotenko
Kenneth Kihembo
Capital Law Partners & Yevgen Diadiuk Serhiy Piontkovsky
Vladimir Kotenko
Advocates Redcliffe Partners Baker McKenzie
KSK Associates EY
Charles Owori Hlib Domych Sergiy Popov
Innocent Kihika Alla Kozachenko
Shonubi, Musoke & Co. KPMG KPMG
Shonubi, Musoke & Co. DLA Piper Ukraine LLC
Alex Rezida Tetyana Dovgan Vitaliy Pravdyuk
Robert Komakec Semen Kravtsov
Nangwala, Rezida & CMS Cameron McKenna Konnov & Sozanovsky
Arch Forum Ltd. Inpraxi LLC
Co. Advocates Nabarro Olswang
Julia Prikhodko
George Kulubya Raisa Kudina
Moses Segawa Oksana Drozach Asters Law Firm,
Bowmans (AF Mpanga, National Bank of Ukraine
Sebalu & Lule Advocates member of Lex Mundi
Advocates) Elena Dubrovina
Vitalii Kulinich
Christabel Kutesa
Gilbert Sendugwa DTEK Grids Oleg Ptukh
Africa Freedom Center Asters Law Firm,
Capital Law Partners & Juridicheskij Supermarket
Mykola Falko member of Lex Mundi
Advocates Alan Shonubi Spensers ST Diana Pysarenko
Andrii Kurochka
Elizabeth Kutesa Mugumya
Shonubi, Musoke & Co. CMS Cameron McKenna
Oleksandr Frolov Spensers ST
Capital Law Partners & Nabarro Olswang
Brian Ssemambo CMS Cameron McKenna
Advocates Artem Kuzmenko
Nabarro Olswang Vitaliy Radchenko
Kasingye Stuart Eterna Law
Stella K. Kwera CMS Cameron McKenna
Angualia, Busiku & Yevgen Goncharenko
Uganda Revenue Tatyana Kuzmenko Nabarro Olswang
Co. Advocates AEQUO
Authority AiG Law Firm Kateryna Rekiianova
Ishmael Tumusiime Sergiy Gryshko
Diana Kwesiga Oles Kvyat Asters Law Firm,
Shonubi, Musoke & Co. Redcliffe Partners
Asters Law Firm, member of Lex Mundi
Nangwala, Rezida &
Ambrose Turyahabwe Alla Gubrii member of Lex Mundi
Co. Advocates Maksym Reshtakov
DHL Global National Bank
Arnold Lule Oleksandr Kyryliuk Vasil Kisil & Partners
Forwarding (U) Ltd. of Ukraine
Engoru, Mutebi Advocates Zammler Ukraine LLC Roman Riabenko
Robert Waggwa Nsibirwa Mykola Heletiy
Daniel Makubuya Oleksii Latsko Vasil Kisil & Partners
Africa Coffee Academy CMS Cameron McKenna
Capital Law Partners & Nabarro Olswang Asters Law Firm, Hanna Rud
Advocates member of Lex Mundi
UKRAINE Vasil Kisil & Partners
Conan Higgins
Richard Marshall Yevgen Levitskyi
Igor Agarkov TSI Legal Enterprises, PC Mariana Saienko
PwC Uganda AEQUO
Rokada Group CMS Cameron McKenna
Roman Hryshyn-Hryshchuk
John Mugalula Nikolay Alexandrovich Lezin Nabarro Olswang
Mykola Agarkov AEQUO
Mugalula & Omalla Asters Law Firm, Maksym Libanov Vadym Samoilenko
Advocates Viktoriia Hut
member of Lex Mundi National Securities and Asters Law Firm,
Asters Law Firm,
Stock Market Commission member of Lex Mundi
Patrick Mugalula Mykola Aleksandrov member of Lex Mundi
Katende, Ssempebwa & Asters Law Firm, Nickolas Likhachov Olga Samusieva
Co. Advocates Oksana Ilchenko
member of Lex Mundi Spensers ST HLB Ukraine
Asters Law Firm,
Robert Mugenyi Musenze Vladyslav Aleksandrov member of Lex Mundi Oleh Malskyy Dmytro Saranchuk
Africa Coffee Academy Avellum Eterna Law Vasil Kisil & Partners
Iuliia Savchenko Dmytro Zmiievets Umera Ali Amr Hamad Omar Afzal Mushtaq
Asters Law Firm, KPMG DWF (Middle East) LLP Emirates Islamic Bank Al Sawari Electrical &
member of Lex Mundi Sanitary Installation
Anna Zorya Talla Al-Khafaji Mohammad Afzal Hassanzada
Works LLC
Maryana Sayenko Arzinger Reed Smith LLP
Conan Higgins
Asters Law Firm, Faiyaz Mushtaq
Oleksandr Zubrytskyi Layali Abdulrahman AlMulla TSI Legal Enterprises, PC
member of Lex Mundi Al Sawari Electrical &
AEQUO Dubai Municipality Sanitary Installation
Mohamed Hilal
Stepan Shef
Kateryna Zviagina Shanavas Ameerkannu Fahad Bin Tamim Works LLC
HLB Ukraine
DLF Attorneys-at-Law Adam Global Advocates and Legal Fadi Nader
Victor Shekera Consultants
Luigi Anderlucci Bridge Legal Group
KPMG UNITED ARAB EMIRATES Al Etihad Credit Bureau Bedarul Hoque
Mikaela Nikolausson
Olga Shenk Aramex Emirates LLC Power Electromechanical
Wicki Andersen White & Case LLP
CMS Cameron McKenna Works LLC
Nabarro Olswang CMS Cameron Mckenna Baker Botts LLP Rakesh Pardasani
Nabbaro Olswang LLP Ashraf Hossain
Luwie Aira Anonuevo RSM UAE
Oleg Shevchuk in association with Sunmar Sky
Proxen & Partners Intuit Management Electromechanical Vijendra Vikram Singh Paul
Al Rashdi, Al Juma & Consultancy
Ewing Advocates and Talal Abu-Ghazaleh
Hanna Shtepa Delwar Hossain
Legal Consultants Jude Patric Paul Anthony Legal (TAG-Legal)
Baker McKenzie Chance Electromechanical
Amptec Works LLC Rodolphe Pellerin
Anton Sintsov Raneen Electromechanical Electromechanical LLC
LLC Dechert LLP
Asters Law Firm, Sajjad Hussain
Syed Rizwan Asif
member of Lex Mundi Qurashi Abdulghani Al Hamd Andrea Petersen
Blue Zone Electromechanical White & Case LLP
Oleksii Soloviov Dubai Municipality Electromechanical LLC Works LLC
Jeantet Ukraine Nadia Abdulrazagh Nicolas Pieri
Christopher Attrill Tufayel Hussain
Nadia Abdulrazagh DWF (Middle East) LLP
Natalia Spiridonova Reed Smith LLP Reed Smith LLP
Asters Law Firm, Advocacy & Legal Munusamy Pulavarasan
Consultations Anil Azhikodan Veettil Fatma Ismail
member of Lex Mundi Basic Dot
Central Bank of the Dubai Courts Electromechanical
Andriy Stelmashchuk Abdul Shafi Abed Rabbo United Arab Emirates
Julfar Contracting Works LLC
Vasil Kisil & Partners Mohammed Jainaid
Jerrin Babu
Laura Adams Emirates Securities and Ahmed Qamzi
Roman Stepanenko Oxford Power Commodities Authority Central Bank of the
Asters Law Firm, Reed Smith LLP Contracting LLC United Arab Emirates
member of Lex Mundi Shakeel Adil Edger Larose Joseph
Suresh Babu Baladevan
CMS UAE LLP Amptec Mohammed Qasim
Mykola Stetsenko S.S Lootah Group Electromechanical LLC Al Jawaher Electrical &
Avellum Maryam Mohammed Ahli Sanitary Installation
Elmugtaba Bannaga Sony Joseph
Dmitriy Sykaluk Emirates Securities and works LLC.
Commodities Authority Nadine Bassil Intertechs
DLF Attorneys-at-Law Electromechanical Samer Qudah
PwC United Arab Emirates
Dmytro Symanov Ahmad Al Amri Contractors LLC Al Tamimi & Company
Dubai Courts Mazen Boustany Advocates & Legal
Cai & Lenard Abdul Kader
Baker McKenzie Consultants
Oleksandr Sytnyk Laila Al Asbahi Julfar Contracting
Tamleek Real Estate Husnain Bukhari Yusuf Rafiudeen
CMS Cameron McKenna Myriam Kairouz Aucar
Registration Trustee Pearl Homes Technical Dubai Electricity and
Nabarro Olswang Bridge Legal Group
Services LLC Dubai UAE Water Authority
Taras Syvak Mahmood Al Bastaki
Dubai Trade Omar Bushahab Mohammad Z. Kawasmi
AEQUO Azizur Rahman
Business Registration Al Tamimi & Company
Obaid Saif Atiq Al Falasi Chance Electromechanical
Philip Taranenko in Department of Advocates & Legal
Dubai Electricity and Works LLC
Eterna Law Economic Development Consultants
Water Authority Sabah Rahman
Anna Tkachenko Maggie Chang Sayed Halim Khwaja
Mohanad Al Istewani Reed Smith LLP
Dentons PwC United Arab Emirates Da Afghanistan Bank
Al Kahrman Tatyana Rahmonova
Stanislav Tolochniy Electromechanical Sudesh Chaturvedi Vipul Kothari
PwC United Arab Emirates
Zammler Ukraine LLC Works, LLC Gulf Agency Company LLC Kothari Auditors &
Accountants Johnson Rajan
Andriy Tsvyetkov Yousuf Mohd Al Khazraji Nasser Chhipa Intuit Management
Attorneys’ Association Dubai Electricity and Cargo Line Shipping Shourav Lahiri
Consultancy
Gestors Water Authority Services LLC Reed Smith LLP
Mehul Rajyaguru
Khrystyna Tsymbaliuk Khaled Al Mansoori Satish Chudekar Katrina Mackay
Al Hili Star
Spensers ST Dubai Courts Starnet Electro DWF (Middle East) LLP
Electromechanical
Mechanical Services LLC Rana Madi Works LLC
Viktoria Tymoshenko Tareq Al Marzooqi
PwC Al Etihad Credit Bureau Bassam Daoud Dubai Municipality Chatura Randeniya
CBI Christine Maksoud Afridi & Angell,
Camiel van der Meij Mohammed Al Neaimi
PwC Emirates Securities and Charles Dolphin member of Lex Mundi
Dounia Mansour
Commodities Authority CMS UAE LLP Dechert LLP Eman Refaat
Anna Vizniak
DLA Piper Ukraine LLC Marwan Sultan Al Sabbagh Niaz Ebrahim Business Registration
Lorance Mathew
Dubai Electricity and Bright Electrical Works LLC in Department of
Elena Volyanskaya Safe Plus Technical Economic Development
LCF Law Group Water Authority Ghassan El Asmar Services LLC
Mohammed Al Suboosi Dubai Electricity and Jochem Rossel
Yulia Yashenkova Mohamed Mihlar
Dubai Courts Water Authority PwC United Arab Emirates
AiG Law Firm Intergulf Ltd. (an
Mohammad Al Suwaidi Usman Elahi IFFCO Group Co.) Abdul Sami Sabir
Nataliia Yelipasheva
Al Suwaidi & Company Al Etihad Credit Bureau Houda Mohammad Mohammad Safwan
DSV Logistics Ukraine
Yousuf Al Suwaidi Mathew Geevarghese Business Registration Al Hashemi Planners,
Aleksandra Yevstafyeva in Department of Architects, Engineers
Dubai Courts Lightway Electrical
Asters Law Firm, Works LLC Economic Development
member of Lex Mundi Salem Al Tainaji Said Said
Emirates Securities and Arman Ghafarokhi Fadi Moughanni Dubai Trade
Alina Zagatska Bridge Legal Group
Commodities Authority Reed Smith LLP Safiya Samhan
Avellum
Faizan Asif Ali Rohit Ghai Shahim Mukadam Dubai Courts
Galyna Zagorodniuk RSM UAE
Blue Zone 10 Leaves Limited Duvvuri Gangadhara Sastry
DLA Piper Ukraine LLC
Electromechanical LLC Syed Ali Hussnain Gilani Aruna Mukherji Elemec Electromechanical
Marina V. Zarina Al Tamimi & Company Contracting LLC
Sajid Ali Al Meher Contracting
Private Notary Co. LLC Advocates & Legal
Trans World Shipping
Services LLC Consultants
Sulakshana Senanayake Jonathan Akinluyi Robert Hoad Phil Moss Steven Clark
Afridi & Angell, Skadden, Arps, Slate, Lubbock Fine - member Lubbock Fine - member Clark Firm PLLC
member of Lex Mundi Meagher & Flom LLP of Russell Bedford of Russell Bedford
Laura Coordes
International International
Shiraz Sethi Matthew Allan Arizona State University
DWF (Middle East) LLP Sherrards Solicitors Chris Horrocks Nicola Murray Sandra Day O’Connor
Dechert LLP CMS Cameron McKenna College of Law
Osama Shabaan Riccardo Alonzi
Nabarro Olswang LLP
Talal Abu-Ghazaleh Skadden, Arps, Slate, Daden Hunt James Cormie
Legal (TAG-Legal) Meagher & Flom LLP Birketts LLP Peter Newman Manatt, Phelps &
Milbank LLP Phillips LLP
Rizwan Shaikh Suzanne Bailey Karl Hurley
Julfar Contracting CMS Cameron McKenna Ofgem Kevin Nicholson Carlos Cruz
Nabarro Olswang LLP PwC United Kingdom
Ali Shaikley Hannah Jones María Amalia Cruz
White & Case LLP Hannah Brellisford Capital Law Chidi Onyeche
Melanie L. Cyganowski
Morrison & Foerster LLP Latham & Watkins LLP
Hassan Shakrouf Kuda Kadungure Otterbourg PC
Global Team UAE Graeme Bruce Hager Osman
Anne-Karine Dabo
Robert Keen
CMS Cameron McKenna CMS Cameron McKenna
Lyndsey Shaw British International White & Case LLP
Nabarro Olswang LLP Nabarro Olswang LLP
CMS UAE LLP Freight Association
Abdelfatteh Daoulatli
Olivia Bushell Emma Phillips
Arvind Sinha Paul King Abu Ghazaleh
Skadden, Arps, Slate, Her Majesty’s
RCS Pvt. Ltd. Business UK Power Networks Intellectual Property
Meagher & Flom LLP Land Registry
Advisors Group Vilas Dhar
Totis Kotsonis
Katherine Calder Helena Potts
Chris Sioufi Eversheds Sutherland Dhar Law, LLP
Berwin Leighton Paisner Latham & Watkins LLP
Dechert LLP Joshua L. Ditelberg
Pascal Lalande
Danny Campbell Alexander Reus
Geoff Smith Her Majesty’s Seyfarth Shaw LLP
PwC United Kingdom Diaz Reus & Targ LLP
CMS UAE LLP Land Registry
Andrew Donohue
Emily Catterwell Paul Reynolds
Sreeraj Sreekantan Nair Keavy Larkin Shearman & Sterling LLP
CMS Cameron McKenna Companies House
Najmat Alras Electro Ofgem
Nabarro Olswang LLP Paul Drizner
Mechanical Works LLC Alex Rogan
Sarah Lawson Seyfarth Shaw LLP
Boin Cheong Skadden, Arps, Slate,
Walid Takrouri Denton Wilde Sapte
Latham & Watkins LLP Meagher & Flom LLP Michael Dyll
Al Etihad Credit Bureau
Jared Lay Texas International
Brendon Christian Brittany Roger
Hamad Thani Mutar Diaz Reus & Targ LLP Freight
Business Law BC Shearman & Sterling LLP
Dubai Courts David Elden
Bob Ledsome
Michael Collard Dan Sargeant
Varghese Thekkakuttu Ministry of Housing, Parker, Milliken, Clark,
5 Pump Court Chambers Ashurst LLP
Al Hamadi Communities and O’Hara & Samuelian
Electromechanical David Cooper-Parry Local Government Abby Semple
Paul Epstein
Works LLC Latham & Watkins LLP
Sarah Leslie Richard Simms Shearman & Sterling LLP
Nitin Tirath Tom Cummins Shepherd and PwC United Kingdom
Julia Fetherston
Dubai Trade Ashurst LLP Wedderburn LLP
Michael Steiner Boston Consulting Group
Arun Udayabhanu Ashley Damiral Rhiannon Lock Denton Wilde Sapte
Irma Foley
Bright Electrical CMS Cameron McKenna Shearman & Sterling LLP
Philip Stopford Orrick, Herrington &
Works LLC Nabarro Olswang LLP
Sandra Lou Shearman & Sterling LLP Sutcliffe LLP
Hannan Uddin Neelesh Datir Skadden, Arps, Slate,
Aidan Sutton Robert Goethe
Chance Electromechanical AILBIEA Meagher & Flom LLP
PwC United Kingdom Cornell Group, Inc.
Works LLC
John Dewar Laura Mackennon
Stuart Swift Peter Gordon
Kayaan Unwalla Milbank LLP CMS Cameron McKenna
Milbank LLP Peter D. Gordon
DWF (Middle East) LLP Nabarro Olswang LLP
Charlotte Doherty and Associates
Edward Vera-Cruz
Raymond Utuk Harbottle & Lewis Ishbel Mackenzie
Micah Consulting Jason Grinnell
Reed Smith LLP CMS Cameron McKenna
Daniel Easom Dykema
Nabarro Olswang LLP Isabel Vickers
Venkatesham Vadla Ashurst LLP Thomas Halket
Neil Maclean Milbank LLP
Optical Vision
Zaki Ejaz
Electromechanical LLC Shepherd and Sarah Watters-Quilty Timi Anyon Hallem
Law Miracle LLP Wedderburn LLP Manatt, Phelps &
Binoji K Varghese
Birketts LLP
Louise Fisher Phillips LLP
Al Hashimi Electrical Christopher Mallon Christopher Wigley
Installation Works Ashurst LLP Skadden, Arps, Slate, Donald Hamman
London Building
Paul Fleming Meagher & Flom LLP Control Ltd. Stuart Kane
Manu Varghese
Al Hamadi Dechert LLP Peter Manning Conan Higgins
Geoff Wilkinson
Electromechanical Emma Francombe Simmons & Simmons LLP Wilkinson Construction TSI Legal Enterprises, PC
Works LLC Ashurst LLP Consultants
Paul Marmor Christopher Jarvinen
Alan Wood Yvonne Gallagher Sherrards Solicitors David Ziyambi Berger Singerman
PwC United Arab Emirates Harbottle & Lewis Latham & Watkins LLP
Kishan Mathy N. Fulya Kazbay
Baher Yousef Benjamin Gourgey CMS Cameron McKenna Offit Kurman
Engineering Consultants Ashurst LLP Nabarro Olswang LLP UNITED STATES
Christopher Kelleher
Group (ECG) Equifax
Donald Gray James Matthews Seyfarth Shaw LLP
Moamen Zaky Darwin Gray LLP Shearman & Sterling LLP Los Angeles Bureau Joshua Kochath
DWF (Middle East) LLP of Engineering
Rakesh Grubb-Sharma Dominic McCahill Comage Container Lines
Morrison & Foerster LLP Skadden, Arps, Slate, Paula Allegra
UNITED KINGDOM Richard Koenigsberg
Meagher & Flom LLP Stuart Kane
Louise Gullifer Spielman Koenigsberg &
Dodd Group Oxford University, Mark McGarry Parker
Pamy J. S. Arora
Equifax United Kingdom Commercial Law Center Saffery Champness Cornell Group, Inc. John LaBar
GT Gillie & Blair Ltd. Carrie Gwyther Antoinette McManus Bjorn Bjerke Henry, McCord, Bean,
Capital Law PwC United Kingdom Shearman & Sterling LLP Miller, Gabriel &
Reed Smith LLP LaBar PLLC
Harsh Hari Haran Stephen Meade Eve Brackmann
The Insolvency Service Ashurst LLP Capital Law Jared Lay
Stuart Kane
White & Case LLP Diaz Reus & Targ LLP
Andrew Haywood Monika Mecevic Margaret M. Cassidy
Emma Ainsley Penningtons Manches LLP Dechert LLP Cassidy Law PLLC Jennifer Leary
CMS Cameron McKenna CliftonLarsonAllen LLP
Conan Higgins Howard Morris Major Clark
Nabarro Olswang LLP TSI Legal Enterprises, PC Morrison & Foerster LLP Bradford L. Livingston
Office of Advocacy, SBA
Seyfarth Shaw LLP
Michael Lobie URUGUAY Camila Fripp Federico Moares Juan Ignacio Troccoli
Seyfarth Shaw LLP Hughes & Hughes Andersen Global
Equifax - Clearing Pablo Mosto
Stephen Lubben de Informes Andrés Fuentes Administración Nacional Juan Andrés Urgoiti
Seton Hall University Arcia Storace Fuentes de Usinas y Transmisión Jiménez de Aréchaga,
School of Law Graetz Nuñez Medina Abogados Eléctrica (UTE) Viana & Brause
Jeffrey Makin Jaume & Sere Diego Galante Mateo Noseda Pablo Varela
Arent Fox LLP Ana Inés Alfaro de Hegedus Galante & Martins Guyer & Regules, Posadas, Posadas & Vecino
Andersen Global member of Lex Mundi
Cynthia Martinez Giorgina Galante Silvina Vila
Parker, Milliken, Clark, Gustavo Alvarez Galante & Martins Lucía Patrón
María Noel Vogel
O’Hara & Samuelian Gustavo Alvarez Juncal Ferrere Abogados
Javier Galperin TMF Group
Eliza McDougall Marta Alvarez Guyer & Regules, Alejandro Pena
Mario Vogel
White & Case LLP Administración Nacional member of Lex Mundi SuperintendencIa de
Servicios Financieros - TMF Group
Amy Moore de Usinas y Transmisión Margarita Garcia
Eléctrica (UTE) Banco Central Virginia Zarauz
CliftonLarsonAllen LLP Estudio Lozano Ltda del Uruguay TMF Group
Robert Morrison Silvina Amarante Daniel García
PwC Uruguay Domingo Pereira Lucia Zoboli
White & Case LLP PwC Uruguay Bergstein Abogados Amorin Abogados
Kelly J. Murray Bernardo Amorín Ximena García de Soria Federico Pereira
PwC United States Amorin Abogados URSEA (Unidad UZBEKISTAN
PwC Uruguay
Reguladora de Servicios
David Newberg Alfredo Arocena Advokat-Himoya
de Energía y Agua) Sergio Pérez de la Llana
Collier, Halpern, Ferrere Abogados Law Office
URSEA (Unidad
Newberg, LLP Enrique Garcia Pini
Reguladora de Servicios
Gaston Atchugarry Credit Bureau Credit
Administración Nacional de Energía y Agua)
Christopher O’Connell Gaston Atchugarry Informational-
de Usinas y Transmisión
Parker, Milliken, Clark, Arquitectura-Uruguay Eléctrica (UTE) Mariana Pisón Analytical Centre LLC
O’Hara & Samuelian Bergstein Abogados
Fernando Bado Marcelo Garcia Pintos Laziz Abduganiev
Jennifer Oosterbaan Estudio Dr. Mezzera Guyer & Regules, Walter Planells Central Bank of the
Shearman & Sterling LLP member of Lex Mundi Ferrere Abogados Republic of Uzbekistan
Ornella Balarini
Michael Pettingil Hughes & Hughes Martín Gastañaga María Posada Ulugbek Abdullaev
Shearman & Sterling LLP Leticia Barrios Dirección Nacional de SuperintendencIa de Dentons
Eric Pezold Aduanas Uruguay Servicios Financieros - Aliye Ablyalimova
Jonás Bergstein Banco Central
Snell & Wilmer Bergstein Abogados Rodrigo Goncalvez Kosta Legal
del Uruguay
Darrell Pierce Guyer & Regules, Ravshan Adilov
Luis Burastero Servetto member of Lex Mundi María Carolina Queraltó
Dykema Luis Burastero & Asoc. Centil Law Firm
Arcia Storace Fuentes
Shanen Prout Nelson Alfredo Gonzalez Kirill Afanasyev
Sofia Cairo Medina Abogados
Law Office of SDV Uruguay Schneider Group
Hughes & Hughes María Macarena Rachetti
Shanen R. Prout Pablo Gonzalez Zulfiya Akchurina
Aparicio Camy PwC Uruguay
Alexander Reus TMF Group GRATA International
Guyer & Regules, Cecilia Ricciardi
Diaz Reus & Targ LLP member of Lex Mundi Tomas Gurmendez Nadina Akhmedova
Andersen Global
Mike Robinson
Posadas, Posadas & Vecino GRATA International
Enrique Canon Antonieta Rodriguez
Permit Place Dirección Nacional de Andrés Hessdörfer Rustam Akramov
PwC Uruguay
Aduanas Uruguay Olivera Abogados GRATA International
Kenneth Rosen Mariela Ruanova
University of Alabama Lucia Carbajal Juan Ignacio Trabaglia
Jimenez de Aréchaga Sarkhan Alimov
School of Law Posadas, Posadas & Hargain Abogados Viana & Brause Dentons
Vecino Alfredo Inciarte Blanco
Richard Rosen Libonatt Sandra Anvar Anvarov
NYC Department Anapaula Carranza Estudio Inciarte SuperintendencIa de Ardena Transport
of Buildings URSEA (Unidad Servicios Financieros -
Florencia Katzenstein Umid Aripdjanov
Reguladora de Servicios Banco Central
James Scherzinger Amorin Abogados Centil Law Firm
de Energía y Agua) del Uruguay
Cray, Kaiser Ltd., Melanie Kazarez
member of Russell Leonardo Couto Bobir Artukmetov
Hughes & Hughes Mariana Santo KPMG
Bedford International Jose Maria Facal & Co. Guyer & Regules,
Jimena Lanzani member of Lex Mundi Elvina Asanova
Alexis Schostak Hernán de la Fuente
Guyer & Regules, GRATA International
Dykema Escribanía de la Fuente Carolina Sarroca
member of Lex Mundi
William Shawn Fernando De Posadas Arcia Storace Fuentes Arsen Ayrapetyans
Santiago Madalena Medina Abogados Association of
ShawnCoulson LLP Posadas, Posadas & Vecino
Guyer & Regules, Customs Brokers
Wes Sheldon Carolina Diaz De Armas member of Lex Mundi Eliana Sartori
Guyer & Regules, PwC Uruguay Jakhongir Azimov
Shearman & Sterling LLP Ana Claudia Marrero
member of Lex Mundi Diplomat Law Firm
Bergstein Abogados Joaquin Serra
Richard L. Stehl
Analía Fernández Gonzalez Dirección General Olimkhon Azimov
Otterbourg PC Gustavo Martinez
Bergstein Abogados Impositiva Indigo Baraka Servis
R.J. Szuba Victor Hugo da
Javier Fernández Zerbino Trindade - International Dolores Storace Parvina Bashirova
White & Case LLP GRATA International
Bado, Kuster, Trade Services Arcia Storace Fuentes
Edward Tolchin Zerbino & Rachetti Medina Abogados
Enrique Martínez Maxim Dogonkin
Offit Kurman Alejandro Taranto Kosta Legal
José Ferrara Schickendantz
James J. Varellas III Dirección Nacional de Asociación de Estudio Taranto
Vazgen Grigoryan
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Stuart Kane Andersen Global member of Lex Mundi
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Olga Zalomiy Federico Florin Juan Ignacio Torres Negreira
Leonardo Melos Fayoziddin Kamalov
Law Offices of Olga Irrazabal & Asociados Bergstein Abogados
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Guyer & Regules, Dilshad Khabibullaev
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Russin & Vecchi Linh Tran Thi Ngoc ZESCO Ltd.
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Abdullah Sons
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State Bank of Vietnam Namuyombe Gondwe
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Thu Trang Pham Swift Freight
Russell Bedford Husseini & Husseini Abdul Gabar A. Al-Adimi
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KTC - member of Russell for Construction & Trade
Sari Ibrahim
Tien Minh Pham Bedford International Jackie Jhala
Jerusalem District Yasser Al-Adimi
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Quan Phan Honor Partnership Law Office Grant Thornton Yemen Thomas Kamunu
ACSV Legal Company Limited Credit Reference
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Bureau Africa Limited
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Corporation (EVN HCMC) Sashi Nchito Kateka
Que Vu Thi Husseini & Husseini Bilqis Al-Fosail
Nchito and Nchito
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Central Bank of Yemen Advocates
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Al-Ghasari Trading Manica Africa Pty. Ltd.
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Registration Architects
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Chibesakunda & Lofty & Fraser Roselyn Mhlanga Manokore Attorneys
Harriet Mdala Company, member of Kanokanga & Partners
Takura Gumbo Elizabeth Nyagura
Musa Dudhia & Company DLA Piper Group
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Musa Dudhia & Company Credit Reference Kundai Msemburi Kumbirai Nyika
Charity Machiridza
Bureau Africa Limited Securities & Exchange Muvingi & Mugadza
Mutale Mukuka
T/A TransUnion BDO Tax & Advisory Commission Legal Practitioners
Ellis & Co. Services Pvt. Ltd.
Colas Ziki Tariro Mtasa Dorothy Pasipanodya
Muchinda Muma Faro Mahere
Gill, Godlonton &
Corpus Legal Practitioners Lungisani Zulu Gill, Godlonton & Willard Mugadza
Gerrans
Bank of Zambia Gerrans Africa Institute for
Lloyd Musonda
Fighting Corruption in Phillipa Phillips
Patents and Companies Sarfraz Mahomed
Public Procurement Phillips Law
Registration ZIMBABWE Dhlakama B. Attorneys
Agency (PACRA) Financial Clearing Bureau Andrew Mugandiwa Jeff Phiri
Andrew Makurira
Wintertons Legal DHL Zimbabwe
Chanda Musonda-Chiluba Richard Beattie Zimbabwe Tobacco Practitioners
Africa Legal The Stone/Beattie Studio Industry and Nobert Musa Phiri
Network (ALN) Marketing Board Thandiwe Alice Jane Muvingi & Mugadza
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Augustine Musumali PwC Zimbabwe Chatapiwa Malaba
Mugedeza Architects
ZESCO Ltd. Kantor and Immerman Edward Rigby
Innocent Chagonda Farai Ronald Mushoriwa Casling, Rigby, McMahon
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Mushoriwa Pasi
PwC Zambia Phillips Law Corporate Attorneys Martha Rufaro
Steve Chikengezha Chirimuuta and Associate
Inonge Elizabeth Muuba Phillips Law Oleen Maponga Eldard Mutasa
Musa Dudhia & Company Expert Decision High Court Zimbabwe Edmore Ruswa
Leonard Chirombo Systems Zimbabwe
Muchimba Muvombo City of Harare Kelvin Sabao
Alec Tafadzwa Muza
Lusaka City Council Richard R. Mariwa
Mawere & Sibanda Mushoriwa Pasi
Nonhlanhla Chiromo Zimbabwe Electricity Corporate Attorneys
Joshua Mwamulima Reserve Bank of Zimbabwe Legal Practitioners
Transmission &
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Tawanda Andrew Chiurayi Distribution Company Christopher Muzhingi
PwC Zimbabwe Kantor and Immerman
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WorldSkills Zambia James Tafadzwa
Ruzayi Chiviri Gutu & Chikowero Duduzile Ndawana
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Kafula Mwiche Reserve Bank of David Masaya
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PwC Zimbabwe
Services PLC Ngonidzashe Ndoro Zimbabwe Investment
Beloved Dhlakama Collen Masunda Authority
Justine Mwiinga Dhlakama B. Attorneys Dhlakama B. Attorneys
Reserve Bank of Zimbabwe
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Nchima Nchito Mthokozisi Dube Hellen Ndudzo
Norman Mataruka
Dhlakama B. Attorneys Pearce McComish
Nchito and Nchito MawereSibanda Architects
Reserve Bank of Zimbabwe
Advocates Commercial Lawyers Itayi Ndudzo
Chengetanai Mavi Freedom Tivagare
Kanti Patel Lisa Dutiro Mutamangira and
PwC Zimbabwe Associates Zimbabwe Tobacco
Christopher Russell Manokore Attorneys Industry and
Cook & Co. Gloria Mawarire Maxwell Ngorima Marketing Board
Farayi Dyirakumunda Mawere & Sibanda
Solly Patel Expert Decision BDO Tax & Advisory
Legal Practitioners Talent Zungura
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Gutu & Chikowero
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Doing

Rights and Permissions

Cover design: Bill Pragluski, Critical Stages

Rankings Law library

Doing Business reforms

McGinn, Kensi Poukouta, Carolina Nugnes, Ngozi Joann Nwanta, Alexandre

The economies with the most notable improvement in

Only two African economies rank in the top 50 on the ease

FIGURE O.1 What is measured in Doing Business?

Dealing with Operating in a

predominantly trade through seaports incur average export border com-

Business regulation: Benchmarking

TABLE O.1 Ease of doing business ranking

What do Doing Business 2020 data show?

Low- and middle-income economies High-income economies

Source: Doing Business database.

Sources: Doing Business database; Global Entrepreneurship and Development Institute.

Reforming for economic advancement

Nigeria has embarked on a comprehensive reform journey following

Source: Doing Business database.

What have economies achieved, and who

utilities in this region made substantial progress in providing a better power

techniques intended to ensure a timely and organized flow of cases through

When doing business is not easy

comparatively minor fee increases may not even be covered by slightly

What is new in this year’s study?

The case study on employing workers highlights the positive effects of

Doing Business covers 12 areas of business regulation. Ten of

More than 48,000 professionals in 190 economies have

What Doing Business measures

How the indicators are selected

TABLE 1.1 What Doing Business measures—12 areas of business regulation

as by placing a greater regulatory burden on activities that pose a high risk

index or the quality of land administration index. This approach under-

Syrian Arab Republic

Source: Doing Business database.

Advantages and limitations of the methodology

higher in economies with especially burdensome regulation. Compared

Data collection in practice

Relevant laws and regulations

Questionnaire Doing Business

the role of the contributors is largely advisory—helping the Doing Business

Doing Business respondents

In addition, officials of the credit bureau or registry complete the credit

Governments and World Bank Group regional staff

Uses of the Doing Business data

regulation in economic development, Doing Business is also an important

Governments and policy makers

framework to analyze the impact of business regulation on various eco-

4. La Porta and Shleifer 2008; Schneider 2005.

Improvements in firm entry regulation are associated with

Better land property rights improve investment decisions

Court efficiency plays a major role in the process of

Labor market regulation

FIGURE 2.1 Reducing power outages boosts overall firm performance

Source: Cole and others 2018.

associated with a 39% increase in informal employment. Yamada (2016)

with labor market rigidity. A study by Acharya, Baghai, and Subramanian

Trade regulation and costs

Efficient courts improve financial markets. Ponticelli and Alencar (2016)

Source: Calomiris and others 2017.

Better protection of creditors’ rights benefits firms, as long as the pro-

Specifically, lenders joining the bureau experience a drop of 23–30 days in

Sources: Doing Business database; Entrepreneurship database (http://www.doingbusiness.org/data

Sources: Doing Business database; World Development Indicators database (http://data.worldbank.org/data-catalog