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SUMMARIES OF DOING BUSINESS REFORMS IN 2013/14 163 Paying taxes Senegal made paying taxes easier for companies by abolishing the vehicle tax and making it possible to download the declaration forms for VAT online. Serbia Registering property Serbia made transferring property more difficult by eliminating the expedited procedure for registering a property transfer. Seychelles Paying taxes The Seychelles made paying taxes easier for companies by reducing the business tax rate applicable to income above 1 million Seychelles rupees ($77,700) and by introducing a simplified new tax return allowing joint filing and payment of the business tax, VAT and corporate social responsibility tax. On the other hand, it increased employers’ pension fund contribution rate. Enforcing contracts The Seychelles made enforcing contracts easier by establishing a commercial court, implementing and refining its case management system, introducing court-annexed mediation and addressing scheduling conflicts within the courts. Resolving insolvency The Seychelles made resolving insolvency easier by introducing a reorganization procedure, provisions on the avoidance of undervalued transactions and the possibility to request post-commencement financing during the reorganization. Sierra Leone Getting electricity Sierra Leone made getting electricity easier by eliminating the need for customers to submit an application letter inquiring about a new connection before submitting an application—and made the process faster by improving staffing at the utility. Registering property Sierra Leone made registering property easier by introducing a fasttrack procedure. Getting credit Sierra Leone improved its credit information system by beginning to distribute both positive and negative data and by increasing the system’s coverage rate. Paying taxes Sierra Leone made paying taxes more complicated for companies by introducing a capital gains tax. Singapore Enforcing contracts Singapore made enforcing contracts easier by introducing a new electronic litigation system that streamlines litigation proceedings. Slovak Republic Starting a business The Slovak Republic made starting a business easier by reducing the time needed to register with the district court and eliminating the need (and therefore the fee) for the verification of signatures by a notary public. Getting credit The Slovak Republic improved its credit information system by implementing a new law on the protection of personal data. Slovenia Resolving insolvency Slovenia made resolving insolvency easier by introducing a simplified reorganization procedure for small companies and a preventive restructuring procedure for mediumsize and large ones, by allowing creditors greater participation in the management of the debtor and by establishing provisions for an increase in share capital through debt-equity swaps. Solomon Islands Getting electricity The Solomon Islands made getting electricity easier by improving procurement practices for the materials needed to establish new connections. South Africa Getting credit South Africa made access to credit information more difficult by introducing regulations requiring credit bureaus to remove negative credit information from their databases, such as adverse information on consumer behavior or enforcement action accumulated on a consumer’s record before April 1, 2014. Enforcing contracts South Africa made enforcing contracts easier by amending the monetary jurisdiction of its lower courts and introducing voluntary mediation. Spain Starting a business Spain made starting a business easier by introducing an electronic system linking several public agencies and thereby simplifying business registration. Registering property Spain made transferring property easier by reducing the property transfer tax rate. Paying taxes Spain made paying taxes less costly for companies by reducing the statutory corporate income tax rate. Resolving insolvency Spain made resolving insolvency easier by introducing new rules for out-of-court restructuring, introducing provisions applicable to
164 DOING BUSINESS 2015 prepackaged reorganizations and making insolvency proceedings more public. Sri Lanka Paying taxes Sri Lanka made paying taxes more costly for companies by increasing the reduced corporate income tax rate for qualifying small and medium-size enterprises. St. Kitts and Nevis Dealing with construction permits St. Kitts and Nevis made dealing with construction permits more costly by increasing the building permit fees. Paying taxes St. Kitts and Nevis made paying taxes less costly for companies by reducing the corporate income tax rate. St. Lucia Trading across borders St. Lucia made trading across borders easier by implementing the ASYCUDA World electronic system for the submission of export and import documents and by reducing the number of export documents required. Suriname Starting a business Suriname made starting a business easier by introducing an online system for obtaining trade licenses. Swaziland Starting a business Swaziland made starting a business easier by shortening the notice and objection period for obtaining a new trade license. Paying taxes Swaziland made paying taxes less costly for companies by reducing the corporate income tax rate. Sweden Registering property Sweden made registering property easier by fully implementing a new online system for property registration. Switzerland Starting a business Switzerland made starting a business easier by introducing online procedures. Protecting minority investors Switzerland strengthened minority investor protections by increasing the level of transparency required from publicly traded companies. Resolving insolvency Switzerland made resolving insolvency easier by introducing a moratorium period while the debtor is preparing a composition (reorganization) agreement, allowing creditors greater participation in the composition (reorganization) procedure and clarifying claw-back provisions applicable to voidable transactions. Taiwan, China Getting electricity Taiwan, China, made getting electricity easier by eliminating site inspections. Getting credit Taiwan, China, improved access to credit information by beginning to include data from utility companies in credit reports. Paying taxes Taiwan, China, made paying taxes easier for companies by introducing an electronic system for paying the vehicle license tax. Tajikistan Starting a business Tajikistan made starting a business easier by enabling the Statistics Agency to issue the statistics code for the new business at the time of registration. Dealing with construction permits Tajikistan made dealing with construction permits less costly by reducing the fee to obtain the architectural planning assignment. Getting credit Tajikistan improved access to credit information by beginning to provide credit scores. Paying taxes Tajikistan made paying taxes easier for companies by introducing an electronic system for filing and paying corporate income tax, VAT and labor taxes. Tanzania Getting credit Tanzania improved access to credit information by creating credit bureaus. Paying taxes Tanzania made paying taxes more complicated for companies by introducing an excise tax on money transfers. On the other hand, it made paying taxes less costly by reducing the rate of the skill and development levy. Trading across borders Tanzania made trading across borders easier by upgrading infrastructure at the port of Dar es Salaam. Thailand Dealing with construction permits Thailand made dealing with construction permits less time-consuming by introducing a fast-track approval process for building permits for smaller buildings.
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12th edition Doing Business 2015 Go
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12TH EDITION Doing Business 2015 Go
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Doing Business 2015 Going Beyond Ef
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vi DOING BUSINESS 2015 wish and tha
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viii DOING BUSINESS 2015 of such an
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x DOING BUSINESS 2015 creation of t
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2 DOING BUSINESS 2015 by recording
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4 DOING BUSINESS 2015 TABLE 1.1 Eas
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6 DOING BUSINESS 2015 TABLE 1.2 The
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8 DOING BUSINESS 2015 Emirates refo
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10 DOING BUSINESS 2015 credit and p
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12 DOING BUSINESS 2015 • Cumberso
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14 DOING BUSINESS 2015 This process
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16 DOING BUSINESS 2015 getting elec
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18 DOING BUSINESS 2015 containerize
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20 DOING BUSINESS 2015 in defining
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22 DOING BUSINESS 2015 than 600 reg
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26 DOING BUSINESS 2015 cities in la
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30 DOING BUSINESS 2015 Enforcing co
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32 DOING BUSINESS 2015 FIGURE 3.8 C
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34 DOING BUSINESS 2015 affecting th
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36 DOING BUSINESS 2015 FIGURE 4.1 C
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38 DOING BUSINESS 2015 system now a
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40 DOING BUSINESS 2015 FIGURE 4.6 K
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42 DOING BUSINESS 2015 Tobago creat
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44 DOING BUSINESS 2015 TABLE 4A.1 W
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STARTING A BUSINESS 49 To implement
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STARTING A BUSINESS 51 FIGURE 5.4 C
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ZONING AND URBAN PLANNING 55 barrie
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ZONING AND URBAN PLANNING 57 one pr
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ZONING AND URBAN PLANNING 59 mixed
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REGISTERING PROPERTY 61 HOW TO PROV
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REGISTERING PROPERTY 63 FIGURE 7.5
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REGISTERING PROPERTY 65 for losses
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GETTING CREDIT 69 FIGURE 8.2—How
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GETTING CREDIT 71 nonincorporated c
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GETTING CREDIT 73 improvement in cr
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GETTING CREDIT 75 FIGURE 8.8—Econ
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PROTECTING MINORITY INVESTORS 77 Sp
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PROTECTING MINORITY INVESTORS 79 as
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PROTECTING MINORITY INVESTORS 81 FI
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PAYING TAXES 85 decline. Its averag
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PAYING TAXES 87 period. The next mo
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PAYING TAXES 89 FIGURE 10.6 Among o
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ENFORCING CONTRACTS 91 FIGURE 11.1
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ENFORCING CONTRACTS 93 been reached
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ENFORCING CONTRACTS 95 FIGURE 11.3
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RESOLVING INSOLVENCY 97 of insolven
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RESOLVING INSOLVENCY 99 FIGURE 12.1
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RESOLVING INSOLVENCY 101 FIGURE 12.
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HIGHLIGHTS FROM THE DOING BUSINESS
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REFERENCES 111 Aggregate, and How t
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COUNTRY TABLES 213 Reform making
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COUNTRY TABLES 215 Reform making i
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LABOR MARKET REGULATION DATA 233 LA
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ACKNOWLEDGMENTS 253 of Aart C. Kraa
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ACKNOWLEDGMENTS 255 ALGERIA DELOITT
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ACKNOWLEDGMENTS 257 Gerald Mittereg
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ACKNOWLEDGMENTS 259 Siarhei Khvasto
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ACKNOWLEDGMENTS 261 Muhidin Karši
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ACKNOWLEDGMENTS 263 Sydney Simonagg
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ACKNOWLEDGMENTS 265 Laurence Idelet
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ACKNOWLEDGMENTS 267 Aurora Barroso
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ACKNOWLEDGMENTS 269 Marius Doh CIE
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ACKNOWLEDGMENTS 271 Lars Lindencron
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ACKNOWLEDGMENTS 273 Astrud María M
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ACKNOWLEDGMENTS 275 Josette Cadie O
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ACKNOWLEDGMENTS 277 Ioannis Sarakin
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ACKNOWLEDGMENTS 279 Patrick Wong MA
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ACKNOWLEDGMENTS 281 Mirza Karim KAR
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ACKNOWLEDGMENTS 283 Enrica Maria Gh
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ACKNOWLEDGMENTS 285 Milly Jalega IS
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ACKNOWLEDGMENTS 287 Guna Paidere RE
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ACKNOWLEDGMENTS 289 Dragica Tasevsk
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ACKNOWLEDGMENTS 291 Cheikh Sall ETU
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ACKNOWLEDGMENTS 293 Vitalie Zama AS
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ACKNOWLEDGMENTS 295 Marcel Kettenis
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ACKNOWLEDGMENTS 297 Adeola Sunmola
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ACKNOWLEDGMENTS 299 Ernesto Velázq
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ACKNOWLEDGMENTS 301 Nuno Gundar da
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ACKNOWLEDGMENTS 303 Vadim Kolomniko
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ACKNOWLEDGMENTS 305 Ivana Ajdanic P
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ACKNOWLEDGMENTS 307 Paul Lategan SH
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ACKNOWLEDGMENTS 309 Tariq Mahmoud E
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ACKNOWLEDGMENTS 311 Kanok Jullamon
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ACKNOWLEDGMENTS 313 Begum Durukan O
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ACKNOWLEDGMENTS 315 Sreekumar Sivas
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ACKNOWLEDGMENTS 317 Bruno Paredes L
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Smarter Regulations for Small and M
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