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188 DOING BUSINESS IN 2006 Mohamed Taha Hamood Al-Hashimi MOHAMED TAHA HAMOOD & CO. Nageeb Alkadi NAGEEB ALKADI & ASSOCIATE OFFICES Saeed Sohbi SAEED HASSAN SOHBI ZAMBIA Victor Mesquita MANICA AFRICA Azizhusein Adam AD ADAMS & CO. Kanti Patel CHRISTOPHER, RUSSELL COOK & CO. Rachel Ngala CHRISTOPHER, RUSSELL COOK & CO. Robin Durairajah CORPUS GLOBE ADVOCATES Mwelwa Chibesakunda CORPUS GLOBE ADVOCATES Elias Chipimo CORPUS GLOBE ADVOCATES Harriet Kapampa Kapekele CORPUS GLOBE ADVOCATES John Sichinsambwe DEPARTMENT OF OCCUPATIONAL HEALTH AND SAFETY Bonaventure Chibamba Mutale ELLIS & CO. Henry Musonda KIRAN & MUSONDA ASSOCIATES David Doyle MANICA ZAMBIA Marjorie Grace Mwenda MG JOHNSON-MWENDA & CO. Noah Siasimuna MINISTRY OF LABOUR AND SOCIAL SECURITY Pixie Kasonde-Yangailo P.H. YANGAILO & COMPANY Shaira Adamali PRICEWATERHOUSECOOPERS Jyoti Mistry PRICEWATERHOUSECOOPERS Danmore Nyanga PRICEWATERHOUSECOOPERS ZIMBABWE Lindsay Cook ATHERSTONE & COOK Innocent Chagonda ATHERSTONE & COOK Jonathan Moyo CALDERWOOD, BRYCE, HENDRIE & PARTNERS Thembiwe Mazingi COGHLAN,WELSH & GUEST Peter Lloyd GILL GODLONTON & GERRANS Hayley Thornicroft GILL GODLONTON & GERRANS Obert Chaurura Gutu GUTU & CHIKOWERO Archibald Munyoro Gijima HARARE LAW H.M.Kantor KANTOR & IMMERMAN Paul Fraser LOFTY & FRASER LEGAL PRACTITIONERS Grant Davies MANICA AFRICA Victor Mesquita MANICA AFRICA Mark Badenhorst PRICEWATERHOUSECOOPERS Manuel Lopes PRICEWATERHOUSECOOPERS Stenford Moyo SCANLEN & HOLDERNESS John Meyburgh STUMBLES AND ROWE Richard H.S.Beattie THE STONE BEATTIE STUDIO Tshuma WEBB, LOW & BARRY Trust Salpisio Manjegwah WINTERTONS LAW FIRM Filonzi Bosha ZIMBABWE REVENUE AUTHORITY *Member of Lex Mundi Additional PricewaterhouseCoopers contributors as Doing Business went to press: Khalid Mehmood Salman Nasim AFGHANISTAN Kledi Kodra ALBANIA Ludmila Kosarenko ARMENIA Jacqueline Hassarati Irene Yeung AUSTRALIA Rudolf Krickl AUSTRIA Igor Dankov BELARUS Fousseni Traore Jean Claude Wognin BENIN Suada Slijivo BOSNIA AND HERZEGOVINA L. Jayawickrama BOTSWANA Fousseni Traore Jean Claude Wognin BURKINA FASO Roger Ouk CAMBODIA Anthony Nkinzo CONGO, DEM. REP. Benedicte Wiberg DENMARK Peep Kalamae ESTONIA Agatha Chan HONG KONG, CHINA Zsofia Domotor HUNGARY Aija Klavinska LATVIA Ami Ravelomanana William Randrianarivelo MADAGASCAR Fousseni Traore Jean Claude Wognin MALI Ram L. Roy Ramesh Doma MAURITIUS Robert Walker MOZAMBIQUE Wanita Lala NEW ZEALAND Fousseni Traore Jean Claude Wognin NIGER Bukkie Adewuyi NIGERIA Linda Levett PAPUA NEW GUINEA Gregory Joseph Sojnocki SOLOMON ISLANDS Jaume Cornudella SPAIN
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Creating Jobs
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Contents Doing Business in 2006: Cr
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2 DOING BUSINESS IN 2006 to registe
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4 DOING BUSINESS IN 2006 Less costl
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6 DOING BUSINESS IN 2006
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9 Starting a business Who is reform
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STARTING A BUSINESS 11 duced the mi
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STARTING A BUSINESS 13 Introduce st
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15 Dealing with licenses Who is ref
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DEALING WITH LICENSES 17 plain that
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DEALING WITH LICENSES 19 Not in Sie
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21 Hiring and firing workers Who is
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HIRING AND FIRING WORKERS 23 TABLE
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HIRING AND FIRING WORKERS 25 raised
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27 Registering property Who is refo
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REGISTERING PROPERTY 29 In Latin Am
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REGISTERING PROPERTY 31
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33 Getting credit Who is reforming?
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GETTING CREDIT 35
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GETTING CREDIT 37 But public regist
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39 Protecting investors Who is refo
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PROTECTING INVESTORS 41 TABLE 7.2 I
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PROTECTING INVESTORS 43 TABLE 7.6 W
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45 Paying taxes Who is reforming? W
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PAYING TAXES 47
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PAYING TAXES 49 What to reform? Tax
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PAYING TAXES 51 2004, despite the n
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53 Trading across borders Who is re
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TRADING ACROSS BORDERS 55 Who is re
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TRADING ACROSS BORDERS 57 documents
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TRADING ACROSS BORDERS 59
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62 DOING BUSINESS IN 2006 Who is re
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64 DOING BUSINESS IN 2006 loans at
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67 Closing a business Who is reform
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CLOSING A BUSINESS 69 What to refor
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CLOSING A BUSINESS 71 Such measures
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74 DOING BUSINESS IN 2006 Working P
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76 DOING BUSINESS IN 2006 Slovak St
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78 DOING BUSINESS IN 2006 Economy c
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80 DOING BUSINESS IN 2006 a procedu
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82 DOING BUSINESS IN 2006 • Is 10
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84 DOING BUSINESS IN 2006 Protectin
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86 DOING BUSINESS IN 2006 Assumptio
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88 DOING BUSINESS IN 2006 Assumptio
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91 Ease of doing business: an appen
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APPENDIX 93 countries all rank in t
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96 DOING BUSINESS IN 2006 Starting
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98 DOING BUSINESS IN 2006 Hiring an
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100 DOING BUSINESS IN 2006 Hiring a
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102 DOING BUSINESS IN 2006 Getting
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104 DOING BUSINESS IN 2006 Paying T
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106 DOING BUSINESS IN 2006 Paying T
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108 DOING BUSINESS IN 2006 Enforcin
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110 DOING BUSINESS IN 2006 AFGHANIS
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112 DOING BUSINESS IN 2006 AUSTRALI
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114 DOING BUSINESS IN 2006 BENIN Su
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116 DOING BUSINESS IN 2006 BULGARIA
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118 DOING BUSINESS IN 2006 CENTRAL
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120 DOING BUSINESS IN 2006 CONGO, R
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122 DOING BUSINESS IN 2006 DOMINICA
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124 DOING BUSINESS IN 2006 ETHIOPIA
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126 DOING BUSINESS IN 2006 GHANA Su
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128 DOING BUSINESS IN 2006 HONDURAS
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130 DOING BUSINESS IN 2006 IRAN Mid
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132 DOING BUSINESS IN 2006 JAPAN OE
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134 DOING BUSINESS IN 2006 KUWAIT M
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136 DOING BUSINESS IN 2006 LITHUANI
Page 144 and 145: 138 DOING BUSINESS IN 2006 MALI Sub
Page 146 and 147: 140 DOING BUSINESS IN 2006 MOLDOVA
Page 148 and 149: 142 DOING BUSINESS IN 2006 NETHERLA
Page 150 and 151: 144 DOING BUSINESS IN 2006 OMAN Mid
Page 152 and 153: 146 DOING BUSINESS IN 2006 PERU Lat
Page 154 and 155: 148 DOING BUSINESS IN 2006 RUSSIA E
Page 156 and 157: 150 DOING BUSINESS IN 2006 SERBIA A
Page 158 and 159: 152 DOING BUSINESS IN 2006 SOUTH AF
Page 160 and 161: 154 DOING BUSINESS IN 2006 SYRIA Mi
Page 162 and 163: 156 DOING BUSINESS IN 2006 TONGA Ea
Page 164 and 165: 158 DOING BUSINESS IN 2006 UNITED K
Page 166 and 167: 160 DOING BUSINESS IN 2006 VIETNAM
Page 169 and 170: 163 Acknowledgments Contact details
Page 171 and 172: ACKNOWLEDGMENTS 165 Tibor Fabian BI
Page 173 and 174: ACKNOWLEDGMENTS 167 Barthélémy Ke
Page 175 and 176: ACKNOWLEDGMENTS 169 Ghislane Moise
Page 177 and 178: ACKNOWLEDGMENTS 171 Bernt Juthstrom
Page 179 and 180: ACKNOWLEDGMENTS 173 Kari Hrafn Kjar
Page 181 and 182: ACKNOWLEDGMENTS 175 Ivan A. Zaitsev
Page 183 and 184: ACKNOWLEDGMENTS 177 Samuel Tembenu
Page 185 and 186: ACKNOWLEDGMENTS 179 Russell Lawn BU
Page 187 and 188: ACKNOWLEDGMENTS 181 Jazmin Banal RO
Page 189 and 190: ACKNOWLEDGMENTS 183 Ivan Petrovic L
Page 191 and 192: ACKNOWLEDGMENTS 185 Wen-Horng Kao P
Page 193: ACKNOWLEDGMENTS 187 Katherine Stone
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